O perfil do contador e os níveis de habilidades cognitivas nos exames Enade e suficiência do CFC: uma análise sob a perspectiva da taxonomia de Bloom

This research identifies if the levels of cognitive skills demanded by ENADE and sufficiency exam of the CFC are adherent to the accountant profile required by the National Education Council (CNE) from the perspective of Bloom’s Taxonomy. We analyzed two editions of ENADE and the last two editions of the sufficiency exams as well as the Accountants professional profile required of by Resolution CNE/CES 10/2004. The exam questions and professional profile required by the CNE were classified into two levels of cognitive skills in Bloom’s Taxonomy: the first, considering a lower cognitive level; and the second, considering a higher level. The significance test for proportions indicated that levels of cognitive skills required by ENADE and the proficiency exams are not adherent to the accountant profile provided by the CNE. Regarding the frequency of issues, it was not charged higher cognitive level, although in 2009 the ENADE has not presented significant difference between issues.