Qualificação docente: reflexos nas remunerações ao longo do ciclo de vida profissional

• Autor(a) principal: Silva, Débora Cunha Corrêa
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/24764; http://dx.doi.org/10.14393/ufu.di.2019.942
• topic: Ciclo de vida; Qualificações docentes; Teoria do Capital Humano; Ciências Contábeis; Life cycle; Teaching qualifications; Theory of Human Capital; Accounting Sciences; Contabilidade; Contadores; Contadores - Formação profissional; Contabilidade - Formação de professores; Contadores - Honorários; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Acquiring knowledge the human being transforms his/her life from the economic or social point of view (CUNHA, 2007). The capacity of a people is enhanced by education, once it influences income and the cultural context (SCHULTZ, 1960). Thus, it is advocated by the Human Capital Theory, since people with higher educational levels have better job opportunities and consequently better incomes (CUNHA, 2007). According to Campos (2016), the contribution of education in the social sphere should be understood as a means of preparing and training future teachers who will work in the various areas of knowledge. Therefore, the general aim of this study was to evaluate the effect of teacher qualifications on the remuneration obtained in teaching and in the labor market, according to the phases of the professional life cycle. For this, a descriptive, survey, bibliographical and quantitative research was developed. As far as data processing was concerned, we used descriptive statistics, the Mann-Whitney test and the multivariate regression test. The sample consisted of 388 professors of the undergraduate courses in Accounting Sciences in Brazil. The information obtained was analyzed and it was shown that the accounting area is still predominantly composed of men, despite a significant increase in the number of women, especially in the first phases of the life cycle. The phase of the preponderant life cycle is the third one, perhaps because it is the most representative and durable. With regard to the average income per phase of the life cycle, an increase was observed throughout the phases, but demonstrating that the man still has higher income than the woman. Academic, professional and pedagogical qualifications have shown a tendency for women in the early stages of the life cycle, as well as the influence of these qualifications on income, since the titled teacher achieves a better placement in the labor market. The South and Southeast regions concentrate the majority of the undergraduate courses and also of the stricto sensu graduate programs, being also the largest creations of source of incomes. In this sense, based on the Human Capital Theory, it was observed that the teacher's income increases with time, either by acquiring experience according to the life cycle, as well as by the qualification obtained in the stricto sensu postgraduate courses.