The perception of current Coordinators of Stricto Sensu Postgraduate Programs in Accounting Sciences in Brazil about the research lines

• Autor(a) principal: Teixeira Bonifácio da Silva, Pablo Eduardo Nikolais
• Data de Publicação: 2021
• Outros Autores: Menezes da Costa Neto, Arlindo, Silva de Lima, Diogo Henrique
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Hermes
• Texto Completo: https://revistahermes.com.br/index.php/hermes1/article/view/587
• topic: percepção; programas de pós-graduação; teoria do capital humano; perception; postgraduate programs; human capital theory

The aim of this study is to analyze the perception of the current coordinators of the PostGraduate Programs (PPG) Stricto Sensu in Accounting Sciences in Brazil about their lines of research. Presenting the Human Capital Theory as the base theory, given the relevance of human capital for the construction of lines of research, the work is classified as descriptive and qualitative, with data collection being carried out through a questionnaire to the coordinators of Stricto Sensu PostGraduate Programs in Accounting Sciences in Brazil, with the participation of 9 respondents. Open coding was peformed for the content analysis technique using the Atlas.ti 8® software. Through the results, it can be observed that many of the situations faced are common to several coordinators, from the problem of personnel management to the goals and rules expected by the regulatory authorities. Regarding the main difficulties, the coordinators reported that the lack of human capital and the availability of resources make it very difficult to improve the Graduate Programs. In addition, it was obtained as a result that the lines of research are generally formed by the curriculum of the teachers and the profile of the graduated students. Therefore, it is understood that when studying this theme and seeking a voice from those directly involved in the management of the programs, it is possible to draw a profile of the problems faced to the point of facilitating the creation of new programs, as well as allowing communication between the coordinators, thus allowing the exchange of experiences.