INVESTIGAÇÃO EMPÍRICA ACERCA DA RELAÇÃO ENTRE SEXO E DESEMPENHO ACADÊMICO NA EDUCAÇÃO CONTÁBIL
DOI:
https://doi.org/10.14392/ASAA.2020130107Keywords:
Sexo, Performance acadêmica, Educação, Alunos, Ciências contábeis.Abstract
O estudo objetivou investigar a relação entre o sexo e o desempenho de alunos de contabilidade em condições acadêmicas e socioeconômicas distintas e similares. Desse modo, foram usados os microdados do ENADE 2015, obtendo-se uma amostra de 21.200 observações. Em condições distintas, os testes de média indicaram que o desempenho dos alunos foi superior aos das alunas. Para tentar explicar esse achado, foi efetuada a análise de correspondência múltipla, a qual apontou que os alunos estão mais associados a faixas mais elevadas de horas de estudo, de renda familiar e ao status de solteiro, enquanto as alunas estão mais associadas a faixas de renda familiar e de horas de estudo mais baixas, bem como ao estado civil de casada. Desta forma, esses fatores foram controlados nos modelos de regressão logística, os quais continuaram a indicar que os alunos performaram melhor do que as alunas em condições distintas. Contudo, quando os desempenhos dos estudantes foram analisados em condições similares, não houve diferença estatisticamente significante. Duas implicações surgem dos achados. Primeiro, o formato e as políticas de atribuição de pontos devem ser repensadas a fim de favorecer equivalentemente os alunos do sexo masculino e feminino. Este ponto não só serve para o ENADE, mas principalmente para as avaliações discentes nos cursos de graduação. E, em segundo lugar, o fornecimento de condições acadêmicas e socioeconômicas similares aos alunos e alunas ajuda a explicar a redução da diferença no seu desempenho acadêmico, o qual passou a ser estatisticamente irrelevante. Apesar desta implicação envolver instâncias que estão além do escopo da educação contábil, não a isenta de encorajar e implantar formas mais justas de processos avaliativos em se tratando de sexo dos indivíduos.
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