Performance of Accounting students on the Enade/2012 test: an application of the Item-Response Theory

Authors

  • Raphael Vinicius Weigert Camargo Professor at Universidade Estadual do Paraná (Unespar)
  • Rita de Cássia Correa Pepinelli Camargo Universidade Federal de Santa Catarina (UFSC)
  • Dalton Francisco de Andrade Full Professor at Universidade Federal de Santa Catarina (UFSC)
  • Antonio Cezar Bornia Full Professor at Universidade Federal de Santa Catarina (UFSC)

DOI:

https://doi.org/10.17524/repec.v10i3.1401

Keywords:

Student performance, Proficiency, Enade, Item Response Theory

Abstract

The objective in this study was to measure Accounting students’ performance (proficiency) on the Enade test using the Item Response Theory (IRT). The students’ performance was measured using the three parameter logistic model (3PL), based on data related to the Enade test/2012, taken from the website of the National Institute for Educational Studies and Research Anísio Teixeira (Inep), concerning 47,098 students. Through the scale, three levels of student performance could be distinguished. Level 1 students master the reading and interpretation of texts and quantitative reasoning. In addition, Level 2 students should present logical reasoning and systemic and holistic perspective. Furthermore, at Level 3, students should present interdisciplinary knowledge, covering accounting contents, critical-analytic skills and practical application of the content mastered. The results also appointed that the items of the Enade test were very difficulty for the group that took the test. Independently of the student characteristics analyzed, overall, the proficiency scores were very low. This result suggests that the HEI need to take actions and that public policies are needed that can contribute to improve the students’ performance.

Author Biographies

Raphael Vinicius Weigert Camargo, Professor at Universidade Estadual do Paraná (Unespar)

M.Sc. and Ph.D. candidate in Accounting at Universidade de Santa Catarina (UFSC)

Rita de Cássia Correa Pepinelli Camargo, Universidade Federal de Santa Catarina (UFSC)

M.Sc. and Ph.D. candidate in Accounting at Universidade de Santa Catarina (UFSC)

Dalton Francisco de Andrade, Full Professor at Universidade Federal de Santa Catarina (UFSC)

Ph.D. in Biostatistics from University of North Carolina at Chapel Hill, NC – USA

Antonio Cezar Bornia, Full Professor at Universidade Federal de Santa Catarina (UFSC)

Ph.D. in Production Engineering from Universidade Federal de Santa Catarina (UFSC)

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Published

2016-08-02

How to Cite

Camargo, R. V. W., Camargo, R. de C. C. P., Andrade, D. F. de, & Bornia, A. C. (2016). Performance of Accounting students on the Enade/2012 test: an application of the Item-Response Theory. Journal of Education and Research in Accounting (REPeC), 10(3). https://doi.org/10.17524/repec.v10i3.1401

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