COMPETENCIES OF LITERACY OF FRESHMAN OF DEGREES IN ACCOUNTING SCIENCE: a descriptive study at a Higher Education Institution of the Sao Francisco Valley

The present case study, of character predominantly quantitative, was conducted in a Higher Education Institution (HEI) of the Sao Francisco Valley comprising 42 freshman of graduation in Accounting Science in order to investigate whether this freshmen exhibit full competence of functional literacy. Studies that measure latent abilities, as is the case of functional literacy, have stated an considerable development in recent years, bringing the Item Response Theory (IRT) as the main technique multivariate for understanding of results. Thus, by means of a questionnaire consisting of 15 questions derived from the National Assessment of Adult Literacy - NAAL, sought to make a comparative analysis of student performance using the Classical Test Theory (CTT) and Item Response Theory (IRT). The results obtained through the use of TCT were corroborated by TRI, indicating that, in fact, part of students entering courses in Accounting Sciences of IES exhibit weaknesses relevant in the literacy skills. Given the current level of sophistication of IFRS and especially subjectivity (judgment of substance over the form) arising out of this new model, we can conclude that this weakness in the basic skill of literacy is incompatible with the existing demand from the market for Professional Accounting. Although the results obtained do not allow generalizations, these show up in the relevant time that allow reflection on the literacy skills of students who are coming to the gym.