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Article

Open Access

The Accounting Education Gap in Brazil

Author(s)

Gilberto José Miranda, Silvia Pereira de Castro Casa Nova, Edgard Bruno Cornacchione Junior

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DOI:10.17265/1537-1514/2013.04.003

Affiliation(s)

Gilberto José Miranda, Doctor in Accounting, Assistant Professor of Accounting, Undergraduate Program Director, College of Accounting (FACIC), Federal University of Uberlândia (UFU).
Silvia Pereira de Castro Casa Nova, Doctor in Accounting, Assistant Professor, Graduate Program Director, Department of Accountancy and Actuarial Science, College of Economics, Business and Accounting (FEA/USP), University of Sao Paulo (USP).
Edgard Bruno Cornacchione Junior, Ph.D., Professor and Chairman, Department of Accountancy and Actuarial Science, College of Economics, Business and Accounting (FEA/USP), University of Sao Paulo (USP).

ABSTRACT

Emerging countries face the challenge of training highly qualified people to support recent economic advances. To overcome this challenge, the qualification of university professors plays an important role. The aim of the present study is to examine the impact of the qualification of teachers on the performance of their students in Brazil, in a specific field of business education—accounting. Scholars focused on teaching methods point out two essential qualifications for an accounting faculty: academic qualification (Qac), which refers to the preparation to conduct research; and professional qualification (Qpr), characterized by the link with current professional practices. Based on the human capital theoretical framework, this study aims at investigating which variables of Qac and Qpr of accounting faculty in Brazil are related to student performance, as measured by the Brazilian nationwide postsecondary student evaluation system (ENADE). A questionnaire was administered to 218 institutions of higher education (IHE) with undergraduate accounting programs. Only 7% of the faculty members hold a Ph.D. degree; 14% have relevant publications; and just 5% have auditor credentials. Positive and significant correlation between academic qualification (Qac) and student performance was found. The results suggest that, to improve the quality of education in accounting in Brazil, more investment is necessary in the academic qualification of teachers.

KEYWORDS

accounting education, faculty credentials, student performance, academic qualification, professional qualification, Brazil

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