VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE
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Data de Publicação: | 2015 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://www.seer.ufrgs.br/index.php/ConTexto/article/view/43238 |
Resumo: | This research aims to identify at what level academic achievement, as well as some socioeconomic variables influence the financial performance of the graduates in accounting course from an institution of higher education in Goiás. To give support this goal, we started with the following problem question: how academic performance, as well as other socioeconomic variables of gender type, work experience prior to graduation, age and marital status influence effectively in determining the financial performance of graduates in accounting? The methodology is characterized as descriptive; about the research procedures as survey and how to approach the problem as quantitative. A survey of data between the graduates of Accounting course of an institution of higher education of the State of Goiás formed from 2004 to 2009, using an econometric model to the data, as well as parametric and non-parametric statistical tests were performed. The results obtained using the econometric model showed that the only significant explanatory variable individually was the experience of graduates in accounting. These results corroborated the theory Mincer, in 1974, and human capital, evidencing that both the experience and age are reflected in the determination of remuneration. Furthermore, the results demonstrate that differences in salaries of graduates accounting depend on the level of accumulated knowledge, which generates work experience and can also generate changes in determining the occupational and social mobility, which is defended by the theory of market segmentation. |
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VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATEVARIÁVEIS QUE INFLUENCIAM NO DESEMPENHO FINANCEIRO DOS EGRESSOS DE CONTABILIDADE: UM ESTUDO EM UMA INSTITUIÇÃO DE ENSINO SUPERIOR DO ESTADO DE GOIÁSSchool performance. Financial performance. Accounting graduates.Desempenho escolar. Desempenho financeiro. Egressos de Contabilidade.This research aims to identify at what level academic achievement, as well as some socioeconomic variables influence the financial performance of the graduates in accounting course from an institution of higher education in Goiás. To give support this goal, we started with the following problem question: how academic performance, as well as other socioeconomic variables of gender type, work experience prior to graduation, age and marital status influence effectively in determining the financial performance of graduates in accounting? The methodology is characterized as descriptive; about the research procedures as survey and how to approach the problem as quantitative. A survey of data between the graduates of Accounting course of an institution of higher education of the State of Goiás formed from 2004 to 2009, using an econometric model to the data, as well as parametric and non-parametric statistical tests were performed. The results obtained using the econometric model showed that the only significant explanatory variable individually was the experience of graduates in accounting. These results corroborated the theory Mincer, in 1974, and human capital, evidencing that both the experience and age are reflected in the determination of remuneration. Furthermore, the results demonstrate that differences in salaries of graduates accounting depend on the level of accumulated knowledge, which generates work experience and can also generate changes in determining the occupational and social mobility, which is defended by the theory of market segmentation.Essa pesquisa tem como objetivo identificar em que nível o rendimento escolar, bem como algumas variáveis socioeconômicas, influenciam no desempenho financeiro dos egressos no curso de Contabilidade de uma instituição de ensino superior em Goiás. Para dar respaldo a esse objetivo, parte-se da seguinte pergunta problema: como o desempenho acadêmico, assim como outras variáveis socioeconômicas, como gênero, experiência de trabalho antes da conclusão do curso, idade e estado civil, influenciam de forma efetiva na determinação do rendimento financeiro de egressos em Contabilidade? A metodologia utilizada é caracterizada como descritiva, quanto aos objetivos, como de levantamento, ou survey, quanto aos procedimentos metodológicos, e como quantitativa, quanto à abordagem do problema. Realiza-se um levantamento de dados entre os egressos do Curso de Ciências Contábeis de uma instituição de ensino superior do estado de Goiás, formados de 2004 a 2009, aplicando aos dados um modelo econométrico e testes estatísticos paramétricos e não paramétricos. Os resultados obtidos pela aplicação do modelo econométrico evidenciam que a única variável explicativa individualmente significativa é a experiência do egresso em Ciências Contábeis. Tais resultados corroboraram a teoria de Mincer, de 1974, e do capital humano, demonstrando que tanto a experiência, quanto a idade refletem na determinação da remuneração. Além disso, os resultados demonstram que as diferenças nas remunerações dos egressos de Contabilidade dependem do nível de conhecimento acumulado, que gera experiência laboral e pode também gerar modificações na determinação da mobilidade ocupacional e social, defendida pela teoria de segmentação de mercado.UFRGS2015-02-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://www.seer.ufrgs.br/index.php/ConTexto/article/view/43238ConTexto - Contabilidade em Texto; v. 14 n. 28 (2014): Set./Dez. 20142175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://www.seer.ufrgs.br/index.php/ConTexto/article/view/43238/pdf_34Machado, Lúcio de SouzaMachado, Michele Rilany RodriguesCarvalho, Claudia Regina RosalFreire, Mac Daves de MoraisSouza, Emerson Santana deinfo:eu-repo/semantics/openAccess2022-11-21T19:21:39Zoai:seer.ufrgs.br:article/43238Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2022-11-21T19:21:39ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE VARIÁVEIS QUE INFLUENCIAM NO DESEMPENHO FINANCEIRO DOS EGRESSOS DE CONTABILIDADE: UM ESTUDO EM UMA INSTITUIÇÃO DE ENSINO SUPERIOR DO ESTADO DE GOIÁS |
title |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE |
spellingShingle |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE Machado, Lúcio de Souza School performance. Financial performance. Accounting graduates. Desempenho escolar. Desempenho financeiro. Egressos de Contabilidade. |
title_short |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE |
title_full |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE |
title_fullStr |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE |
title_full_unstemmed |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE |
title_sort |
VARIABLES AFFECTING THE FINANCIAL PERFORMANCE OF ACCOUNTING GRADUATES: A STUDY ON A HIGHER EDUCATION INSTITUTION IN GOIAS STATE |
author |
Machado, Lúcio de Souza |
author_facet |
Machado, Lúcio de Souza Machado, Michele Rilany Rodrigues Carvalho, Claudia Regina Rosal Freire, Mac Daves de Morais Souza, Emerson Santana de |
author_role |
author |
author2 |
Machado, Michele Rilany Rodrigues Carvalho, Claudia Regina Rosal Freire, Mac Daves de Morais Souza, Emerson Santana de |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Machado, Lúcio de Souza Machado, Michele Rilany Rodrigues Carvalho, Claudia Regina Rosal Freire, Mac Daves de Morais Souza, Emerson Santana de |
dc.subject.por.fl_str_mv |
School performance. Financial performance. Accounting graduates. Desempenho escolar. Desempenho financeiro. Egressos de Contabilidade. |
topic |
School performance. Financial performance. Accounting graduates. Desempenho escolar. Desempenho financeiro. Egressos de Contabilidade. |
description |
This research aims to identify at what level academic achievement, as well as some socioeconomic variables influence the financial performance of the graduates in accounting course from an institution of higher education in Goiás. To give support this goal, we started with the following problem question: how academic performance, as well as other socioeconomic variables of gender type, work experience prior to graduation, age and marital status influence effectively in determining the financial performance of graduates in accounting? The methodology is characterized as descriptive; about the research procedures as survey and how to approach the problem as quantitative. A survey of data between the graduates of Accounting course of an institution of higher education of the State of Goiás formed from 2004 to 2009, using an econometric model to the data, as well as parametric and non-parametric statistical tests were performed. The results obtained using the econometric model showed that the only significant explanatory variable individually was the experience of graduates in accounting. These results corroborated the theory Mincer, in 1974, and human capital, evidencing that both the experience and age are reflected in the determination of remuneration. Furthermore, the results demonstrate that differences in salaries of graduates accounting depend on the level of accumulated knowledge, which generates work experience and can also generate changes in determining the occupational and social mobility, which is defended by the theory of market segmentation. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-02-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.seer.ufrgs.br/index.php/ConTexto/article/view/43238 |
url |
https://www.seer.ufrgs.br/index.php/ConTexto/article/view/43238 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.seer.ufrgs.br/index.php/ConTexto/article/view/43238/pdf_34 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 14 n. 28 (2014): Set./Dez. 2014 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
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UFRGS |
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UFRGS |
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ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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