A influência do título de mestre nos egressos em Ciências Contábeis da FECAP: uma análise sob a ótica da teoria do capital humano

Abstract

The conceptual basis of the Human Capital Theory determines that one individual, upon acquiring more knowledge and skills, would increase their human capital value, and consequently increase their employability, productivity and income potential. Another important factor is that investment in education leads to an increase in future income, and would have the individual stand out in the society in the form of welfare and technological innovation (CUNHA; CORNACCHIONE JUNIOR; MARTINS, 2010). Considering this assumption, this study aimed to analyze the influence of the master s degree in alumni of the Accounting Sciences course from FECAP from the perspective of the Human Capital Theory. Therefore, a descriptive research was conducted, which used a quantitative and qualitative approach, comprising three steps: a) field survey with a questionnaire applied to all the alumni who graduated until August 30, 2013; b) document analysis of curriculum Lattes of all alumni who responded to the questionnaire, and c) inquiries of alumni PhD to analyze their professional, academic and social trajectory after the Master s degree. The sample comprised 180 alumni with Master s degree and 4 PhD. Data was analyzed using descriptive statistics, factor analysis, and analysis of interview transcripts. The survey results allowed us to identify that Masters in Accounting Sciences from FECAP are mostly male, mean age of 47 years, married, with children, residents in the city of São Paulo and majored in Accounting Sciences, whose main paid activity are the market and academy, most are employed in the private sector and have compensation exceeding R$ 9,000.00. The survey showed that there is an improvement in the salary range upon completion of the course. However, men receive the highest remuneration. When considering the main paid activity, data showed that the market pays better than the academy. Most chose the master's degree aiming to expand the possibilities of work, for personal fulfillment and satisfaction and to join and/or ascend the teaching profession. The main factors perceived by FECAP masters as most influenced by the master title (CUNHA, J. V. A., 2007) were: academic spirit, professional differentiation, analytical skills, employability, career opportunities, respectability and academic/professional recognition. When performing the factor analysis, three factors were obtained, considering only ten variables: Factor 1 - nominated Personal Satisfaction, Factor 2 - nominated Employability and Compensation and Factor 3 - nominated Professional Highlight. The academic contribution of FECAP masters focuses on the guidance and participation in examination boards. By analyzing the professional, academic and social history of the PhD in Accounting Sciences, we detected that respondents recognize their role as researchers and the importance of scientific production to society. It is possible to consider that the title has positively influenced FECAP alumni considering the factors recommended by the Human Capital Theory. However, it is still necessary to improve their participation in higher education institutions and their role as researchers, to increase scientific production.