Analysis of the best accounting science courses in São Paulo, according to the CFC proficiency test



proficiency test, curriculum matrix, accounting sciences, accounting


Purpose: The research consists of a comparative study of the five private Higher Education Institutions (IES), in the state of São Paulo, where more than 50% of candidates pass the proficiency exam of the Federal Accounting Council (CFC), pointing out their differences and similarities

Design/Methodology: An exploratory, qualitative research was used, the topics were separated and classified by thematic axis and workload, using the curricular guidelines, which include basic training, professional training, theoretical-practical training and differential content with in order to consolidate the comparative results by thematic axis of the surveyed institutions.

Results: The results show that the selected HEIs, applied in their contents of the current science course, have a time load higher than the minimum required by the Ministry of Education of 3000 hours, with variations between 8% and 47%. These institutions invest in non-mandatory contents such as sociology, psychology and among others.

Implications: Regarding the number of hours of basic training, according to the curricular matrix proposed by the Federal Accounting Council, four of the five HEIs analyzed invest between 13% and 48%. This fact leads to the assumption that this knowledge facilitates a better understanding of other contents; thus, providing a solid basis for student’s training.

Original/value: There are four of the five HEIs analyzed that invest between 13% and 48% above the curricular matrix adjusted by the CFC in the basic training group, which facilitates a better understanding of the other subjects and provides a solid foundation for student training.

Limitations/Implications: The research did not address the detailed content covered by the Institutions and teaching methodologies, as they were not available by the Institutions.

Practical implications: This fact demonstrates the need to review the course contents of institutions in Brazil to contribute to the critical training of professionals.


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How to Cite

Analysis of the best accounting science courses in São Paulo, according to the CFC proficiency test. (2021). RAN - Revista Academia & Negocios, 7(2), 221-236.



Research Article