Variáveis que influenciam no desempenho financeiro dos egressos de contabilidade: um estudo em uma instituição de ensino superior do estado de Goiás
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Data
2014-12
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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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Desempenho escolar, School performance, Desempenho financeiro, Egressos de contabilidade, Financial performance, Accounting graduates
Citação
MACHADO, Lúcio de Souza et al. Variáveis que influenciam no desempenho financeiro dos egressos de contabilidade: um estudo em uma instituição de ensino superior do estado de Goiás. ConTexto, Porto Alegre, v. 14, n. 28, p. 53-67, set./dez. 2014.