Performance of Accounting students on the Enade/2012 test: an application of the Item-Response Theory

Abstract

The objective in this study was to measure Accounting students’ performance (proficiency) on the Enade test using the Item Response Theory (IRT). The students’ performance was measured using the three parameter logistic model (3PL), based on data related to the Enade test/2012, taken from the website of the National Institute for Educational Studies and Research Anísio Teixeira (Inep), concerning 47,098 students. Through the scale, three levels of student performance could be distinguished. Level 1 students master the reading and interpretation of texts and quantitative reasoning. In addition, Level 2 students should present logical reasoning and systemic and holistic perspective. Furthermore, at Level 3, students should present interdisciplinary knowledge, covering accounting contents, critical-analytic skills and practical application of the content mastered. The results also appointed that the items of the Enade test were very difficulty for the group that took the test. Independently of the student characteristics analyzed, overall, the proficiency scores were very low. This result suggests that the HEI need to take actions and that public policies are needed that can contribute to improve the students’ performance.

Keywords

• Desempenho de estudantes
• Proficiência
• ENADE
• Teoria da Resposta ao Item