Accountants towards the accounting of knowledge 98 89

An analysis of the results of the first technical qualification exam for the creation of the Brazilian National Register of Forensic Accountants

Authors

  • Jose Antonio De França University of Brasilia, Brazil Author
    • Clésia Camilo Pereira University of Brasilia, Brazil Author
      • Eduardo Tadeu Vieira University of Brasilia, Brazil Author

        DOI:

        https://doi.org/10.31686/ijier.vol6.iss8.1136

        Keywords:

        Forensic accounting, concentration of performance, knowledge specialization, exam of technical qualification, paradox of expertise

        Abstract

        This article analyses the results of the first technical qualification exam for the creation of the National Register of Forensic Accountants (NRFA or CNPC, acronym in Portuguese) in Brazil, conducted by the Brazilian Federal Council of Accounting (BFCA  or CFC, acronym in Portuguese) in 2017. Forensic accounting as a specialized knowledge in accounting presents the paradox of the demand for multidisciplinary knowledge as requirement for assisting in the dispute involving equity interest. In this respect, this research aims to investigate the degree of spatial concentration of the performance and the level of knowledge in forensic accounting, separated by geographic region and federation unit (FU), based on the results of the first exam for the creation of the CNPC. The analysis is supported on the assessment of the candidates’ performance, in the exam’s tests, by using the clustering method. The results present robust evidences that it is necessary to improve continuing professional education and show that the highest spatial concentration of performance and level of specialized knowledge are in the South Region and in the Federal District of Brazil, contradicting the premise that they would be in the Southeast Region, as it is the most developed one in Brazil.

        Author Biographies

        • Jose Antonio De França, University of Brasilia, Brazil

          Accountant and Economist, Professor of the Department of Accounting and Actuarial Sciences

        • Clésia Camilo Pereira, University of Brasilia, Brazil

          Accountant, Professor of the Department of Accounting and Actuarial Sciences

        • Eduardo Tadeu Vieira, University of Brasilia, Brazil

          Accountant, Director of the Faculty of Economics, Administration, Accounting and Public Management

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        Published

        2018-08-01

        Issue

        Vol. 6 No. 8 (2018): International Journal for Innovation Education and Research

        Section

        Journal Articles

        License

        Copyright (c) 2018 Jose Antonio De França, Clésia Camilo Pereira, Eduardo Tadeu Vieira

        Creative Commons License

        This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.

        Copyrights for articles published in IJIER journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author for more visit Copyright & License.

        How to Cite

        De França, J. A., Pereira, C. C., & Vieira, E. T. (2018). Accountants towards the accounting of knowledge: An analysis of the results of the first technical qualification exam for the creation of the Brazilian National Register of Forensic Accountants. International Journal for Innovation Education and Research, 6(8), 190-226. https://doi.org/10.31686/ijier.vol6.iss8.1136