Accountants towards the accounting of knowledge

• Jose Antonio De França

  University of Brasilia, Brazil

  Author

• Clésia Camilo Pereira

  University of Brasilia, Brazil

  Author

• Eduardo Tadeu Vieira

  University of Brasilia, Brazil

  Author

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.

1. Jose Antonio De França, University of Brasilia, Brazil

   Accountant and Economist, Professor of the Department of Accounting and Actuarial Sciences

2. Clésia Camilo Pereira, University of Brasilia, Brazil

   Accountant, Professor of the Department of Accounting and Actuarial Sciences

3. Eduardo Tadeu Vieira, University of Brasilia, Brazil

   Accountant, Director of the Faculty of Economics, Administration, Accounting and Public Management

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Copyright (c) 2018 Jose Antonio De França, Clésia Camilo Pereira, Eduardo Tadeu Vieira

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