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
Keywords:Forensic accounting, concentration of performance, knowledge specialization, exam of technical qualification, paradox of expertise
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.
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).
How to Cite
Copyright (c) 2018 Jose Antonio De França, Clésia Camilo Pereira, Eduardo Tadeu Vieira
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.
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.