Competencies in technology and information system demanded in accounting sciences: the national student performance exam (ENADE)

Abstract

Purpose: Identify and analyze the skills and competencies of Information Technology [IT] and Information Systems [IS] that are the object of evaluation of ENADE in Accounting Sciences. Methodology: All ENADE tests related to Accounting were examined, the questions that used the IT and IS theme were individually identified and data related to the ease and discrimination indices of each question were extracted. Data analysis used descriptive statistics and simple linear regression. Results: The IT/IS content was covered in all editions, identifying a growing trend in the number of questions in the 2018 test. The measurement of these skills demonstrates an alignment with the position of other public and private, national and international institutions, which have already issued recommendations on the inclusion of IT/IS as official subjects in the Accounting curriculum. Contributions of the Study: The results can be used as a historical portrait of ENADE's Accounting tests in relation to IT/IS contents; as a reflection on the role of ENADE; as input for the elaboration of the new tests; and as a stimulus for educators and coordinators regarding the debate on the role of accountants and what is currently required of these professionals.

Keywords

• information technology, information system, enade, accounting sciences.