Índice de saúde financeira: uma análise com os estudantes de Ciências Contábeis da Universidade Federal do Rio Grande do Norte

Abstract

The objective of this study was to assess the level of financial literacy among Accounting students, as well as to examine how students are managing their expenses and analyze whether socioeconomic factors influence the scores obtained, considering that Brazilians typically lack a good financial education. To measure this level, questions from the Brazilian Financial Health Index (ISF-B) were used, which was developed by the Brazilian Federation of Banks (Febraban) in technical cooperation with the Central Bank of Brazil (BCB). After analyzing the responses using descriptive statistics and cross-tabulation with chi-square test analysis, it was found that the financial health index of the students is even lower than the national average, which was reported as 57 points in the latest survey, while the average score of the students was 53 points. Both scores indicate a financial balance at the limit, with little room for errors. However, the students' score is even worse, not only because they are individuals who deal constantly with finances but also due to the score range, which indicates a risk of experiencing high financial stress. Regarding expense control, 1 in every 5 students reported not using any method of control. When analyzing the impact of socioeconomic factors, no statistically significant indicator was found to influence the scores obtained by the students. Given this situation, it is essential to encourage financial education to prevent negative patterns from being replicated in future generations.