PROFESSIONAL DEVELOPMENT OF STUDENTS OF ACCOUNTING SCIENCES: EMPIRICAL ANALYSIS ON THE INTENTIONS AFTER GRADUATION IN RELATION TO ATTEND GRADUATE

• Autor(a) principal: Avelino, Bruna Camargos
• Data de Publicação: 2013
• Outros Autores: Alves da Cunha, Jacqueline Veneroso, Nascimento, Eduardo Mendes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3173
• topic: Postgraduate Courses; Accounting Sciences; Teaching; Students.; Pós-graduação; Ciências Contábeis; Ensino; Alunos.

Contemporary society strongly values the knowledge and thus to have a college degree became a differential procedure. More recently, there was a significant increase in the students’ interest for postgraduate courses. In this context, this study aims to identify the perceptions and motivations of undergraduate students in Accounting Sciences in relation to attend or not a postgraduate course. Questionnaire was applied to students in their last year of the course in Accounting Sciences regularly enrolled in 2011 in a public higher education institution located in the State of Minas Gerais and two private institutions (one located in Minas Gerais and the other one in Santa Catarina State). Results showed that there is a clear perception of respondents regarding the importance of postgraduate course, and a perceived intention to continue their education after graduation. It was noted that students intend to attend a postgraduate course independently they are required to do so and that are willing to invest in the course on their own. The survey found evidence that the respondents mostly understand that postgraduate course will provide them personal satisfaction, professional development, and filling possible gaps identified in their graduation course. It was observed in general that there are no differences in perceptions among students from public and private institutions, in addition to highlighting the fact that graduation course does not fully satisfy the market requirements and the students believe that the best alternatives are lato sensu postgraduate courses.