Zero Score, Now What?
Analysis of Accounting Students’ Zero Scores on the ENADE
DOI:
https://doi.org/10.17524/repec.v16i4.3060Keywords:
Grade, Academic performance, Higher education, Accounting, ENADEAbstract
Objective: To analyze the zero scores obtained by accounting students on the ENADE 2018 based on the literature addressing the quality of accounting education and the purpose of the Enade.
Method: This is an archival study in which microdata was collected from the INEP’s website. In total, 52,847 observations were analyzed using descriptive analysis and binary regression models.
Results: A micro portion of the students scored zero both in the general knowledge (FG) and specific content (CE) portions of the exam. The reason for these students having scored zero is that they left the answers blank. Nevertheless, when these portions were explored separately, zero scores became more representative and were mainly concentrated on open-ended questions. This finding suggests a greater need to motivate students to solve accounting-related open-ended questions. On the other hand, a lower number of zero scores was found among the close-ended questions, which may be associated with the students being more used to tests predominantly presenting close-ended questions. Gender, age, program modality (brick-and-mortar vs. distance learning), and region were relevant to explain the students’ likelihood of scoring zero points.
Contributions: Zero scores provide some lessons, especially regarding the students’ motivations and variables, which can either increase or decrease the probability of zero scores. Likewise, it encourages a critical reflection on the importance of the ENADE and how to motivate students to perform it, including a debate on regulatory implications.
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