Estimando o valor adicionado nos cursos de graduação em Ciências Contábeis no Brasil

Abstract

The concept of value added has been used in education to express a more adequate way of assessing students' school outcomes and thus the quality of their education. The present work seeks to highlight the determinants of added value in accounting sciences courses in Brazil. The research was developed with ENADE microdata and CPC data from the 2009 and 2012 Accounting courses. The data are provided by the National Institute of Educational Studies and Research Anísio Teixeira (INEP). The research was performed by matching and the Average Treatment of the Treated (the difference between the 2012 seniors and the 2009 freshmen) interpreted as the value added. Multiple regression (OLS) was used to identify the determinants of value added. The results indicate that the value added is explained by variables, the percentage of infrastructure, program or organization of undergraduate course considered good, with the number enrolled in the ENADE and with the type of administrative category of the HEI.