Instrumento de análise do desempenho dos peritos contábeis do juízo baseado na teoria de resposta ao item

Abstract

The expert counter when appointed by the court to act in certain legal proceedings becomes your professional confidence. The item response theory (IRT), a tool used in measuring latent traits, is concerned with a particular item, seeking to know the probability of each item being hit by an individual and which factors influence this probability. From this it was formed the following research question: How IRT can contribute to development of a measuring instrument to measure the performance of forensic accountants of judgment? Thus the study aimed to develop and validate a measuring instrument based on the IRT to measure the performance of financial experts of judgment, according to attributes established in the Brazilian Accounting Standards. Therefore, there was a deepening about NBC PP 01 and TP 01. Within an appropriate methodology, the content of these served for the construction of a number of items related to the performance of forensic accountants judgment. This measuring instrument was applied to the members judgment counters experts of the Southeast and South experts associations in the 1st half of 2016. The data analysis began testing the reliability of the measuring instrument through Cronbach's alpha. They were presented and analyzed the information based on the ITR, involving biserial correlation, interpretation of parameters a and b and analysis of the characteristic curves of the items. Finally associations were sought between the individual variables of the experts and the answers to the items.