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

Jose Antonio De França; Clésia Camilo Pereira; Eduardo Tadeu Vieira

doi:10.31686/ijier.vol6.iss8.1136

Authors

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

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.

Downloads

Download data is not yet available.

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

References

Cooke, Phil; Leydesdorff, Loet. (2006). Regional Development in the Knowledge-Based Economy: The construction of advantage. Journal of Technology Transfer, v. 31, nr. 1. p. 5-15.
Cruz, Bruno de Oliveira et al. (2011). Economia Regional e Urbana. Brasilia. IPEA.
Ferreira, Mauro Sayar. (1996). Rede de cidades em Minas Gerais a partir da realocação da indústria paulista, nr. especial.
Field, John. (2001). Lifelong education. International Journal of Lifelong Education, v. 20, nr. 1/2, jan/apr.
Glaeser, Edward L. (1999). Learning in cities. Journal of Urban Economics, v. 46, nr. 2, Sep, p. 254-277.
Haddad, Paulo Roberto. (1977). Padrões regionais de crescimento do emprego industrial de 1950 a 1970. Rev.Bras.Geog. v. 39, nr.1. jan/mar.
Isard, Walter; Schooler, Eugene W.; Vietorisz, Thomas. (1959).Industrial Complex Analysis and Regional Development: A case Study of Refinery-Petrochemical-Synthetic-Fiber Complexes and Puerto Rico.M.I.T.Press.
Lodder, Celsius Antonio. (1974). Padrões locacionais e desenvolvimento regional. Rev.Bras.Econ.v.28, nr. 1. jan/mar.
Lundvall, Bengt-Ake (2004). The Economics of Knowledge And Learning. Research on Technological Innvation, Management and Policy, v.8, pp.21-42. http://www.emeraldinsight.com/doi/pdfplus/10.1016/S0737-1071%2804%29080002-3.
Lundvall, Bengt-Ake and Johnson, Bjorn (1994). The Learning Economy. Journal of Industry Studies, v.I, nr.2.
OECD (1981). The measurement of scientific and technical activities. (Frascati manual, 1980).