Nível cognitivo requerido nos exames de suficiência do CFC na perspectiva da taxonomia de Bloom

Abstract

The aim of this study was to evaluate the cognitive level of the questions of Accounting of the Sufficiency Exam of the Federal Accounting Council, from 2014 to 2016, according to the Bloom's Taxonomy. For this purpose, the content of the tests of the Sufficiency Exam was analyzed, from the first edition of 2014 until the second edition of 2016, and considering the questions specifically related to Accounting. In addition, a comparison was made between the cognitive level of the questions and the results obtained in the examinations applied in that period (approvals and disapprovals). The main contribution of this study is to allow the analysis of whether the reduction in the number of approved subjects in the Sufficiency Exam can be related to an increase in the level of complexity of the questions, based on the Bloom's Taxonomy. The results showed that the number of questions classified in the lowest cognitive level of all analyzed editions was lower than the number of questions classified at the highest cognitive level, except in the first edition of 2015, which may be an indication for the high failure rates in the exam. In other words, there is a possibility that failure rates are increasing due to the increased demand for higher cognitive questions. In this sense, it may be that undergraduate courses in Accounting Sciences are not privileging educational objectives, especially those that provide higher cognitive levels.