EDUCATIONAL OBJECTIVES OF THE BRAZILIAN FEDERAL UNIVERSITY ACCOUNTING COURSES: A STUDY UNDER THE PERSPECTIVE OF BLOOM'S TAXONOMY

Abstract

The present study aims to identify, from Bloom's Taxonomy perspective, the educational objectives of the pedagogical political projects (PPPs) of the Accounting Sciences courses of the Brazilian federal universities as well as of the tests of the Sufficiency Examination (editions of 2014 and 2015). Bloom's Taxonomy (1956) has been widely used to base studies in several areas of knowledge and recommends a classification of learning levels based on a systematic interpretation of an area of knowledge, as well as to organize the levels of acquisition of skills Cognitive learning, making it possible to measure educational achievement. Regarding the methodological procedures, the study is classified as descriptive, with a qualitative approach and as regards procedures, it is characterized as documentary. Twenty-two PPPs and one hundred and eighty-eight questions of the Sufficiency Examination were analyzed. Among the main results found, it should be noted that the accounting sciences courses of the analyzed institutions aim at qualifying students at levels higher than those required by the CFC through the Examination of Sufficiency. However, a low approval rate was verified from the percentage of approval in the Exams of Sufficiency published by the Federal Accounting Council (CFC). Thus, there is a gap between the objectives of the universities represented by the discourse of the PPPs and the low level of the questions of the Exams of Sufficiency when related to the percentage of approval.