Fatores de escolha pelo curso de Ciências Contábeis : uma pesquisa com os graduandos na capital e Grande São Paulo

Abstract

In this study, tested a theoretical model through Modelling of Structural Equations (SEM), which demonstrate the reasons that influence the student by the choice of the course. A Likert scale, with 32 indicators or variable, based on three constructs: economic, psychological and social, was implemented through a survey of a sample of 579 students from Accounting, in twelve Institutions of Higher Education of the Capital and Greater São Paulo.After collecting data, an analysis was made and reclassified some factors considered as psychological and economic to social, economic and other considered for psychological, reviewed by specialists during the study.Then, using the software LISREL, the treatment was done with the statistical Modeling of Structural Equations (SEM), making the adjustments of the model agree with the measures proposed for acceptance and waste standardized. Addition to the method of Maximum Verossimilhança (Maximum Likelihood Estimation - MLE), other techniques for estimation were taken into consideration in trying to improve the fit of the model: the Least Squares Generalizados (Generalized Least Squares - GLS), the weighted Least Squares (Weighted Least Squares - WLS) and the Least Squares Not - weighted (Unweighted Least Squares - ULS). Obtained the results of the models of measures by the method MLE with 18 indicators of the reasons for choosing demonstrating that the model was accepted that with economic background, where they stand the best pay, the labour market and job vacancies as key reasons.The reasons social highlighted were: how to be a profession of prestige and allowing faster up a position Directive. In addition to the psychological reasons that students responded as a contribution to the development staff or bring more pleasure than other professions.