Empregabilidade no setor contábil: qual a relação com a modalidade de formação acadêmica?

Abstract

Professional qualification is a fundamental requirement to access the job market and for employability, yielding the increasement of the interest in getting a degree as confirmed by the number of enrollments both in classroom teaching and distance learning (INEP, 2018). Considering that international research relates between three variables was studied: modality of academic background, in face and distance modalities, gender of candidates and employability, it was investigated the relationship between academic training, either distance and classroom modalities and gender of candidates for the Brazilian Accounting context. In this study, wherein the hiring decision is understood as a proxy for employability, the results were discussed in the light of the Human Capital Theory (TCH), in order to identify whether the Accounting professionals, responsible for admission at their accounting organizations, consider the educational environment and gender in their hiring decisions. In order to perform the data collection, attached to four microregions of the Triângulo Mineiro, all of them owners or partners at their organizations, the survey was applied online and in person to a sample of 188 (one hundred and eighty-eight) professionals. Descriptive results indicated mean age of 47 years; majority (70.7%) of the male gender; undergraduated in Accounting (61.7%) for the sample, wherein among all participants (66.5%) do not know the distance education modality. The data analyzed through Descriptive Statistics, Frequency Analysis, Student's t-Test, Analysis of Variance and Contingency Tables with the Chi-Square Test revealed that professionals in a hiring decision situation prefer candidates who have obtained their graduation through classroom teaching. Besides, the choice of hiring female candidates, in any situation that involves the variable gender and modality of academic background predominates. In the case of candidates with academic training at the undergraduate level, the modality of classroom teaching is best assessed. It was confirmed that three factors preponderated in order of importance for accounting professionals, in a hiring decision (employability) situation: the professional experience of the candidate (89.36%), the degree in Accounting (80.85%), and the extracurricular activities carried out by the candidate throughout undergraduation, such as an internship (75%). It has been acknowledged that the reputation of the candidate's educational institution is more important than the educational environment, classroom or distance learning, in which the degree was obtained, regardless the institution is public or private. The results also revealed signs that the training of the candidate in distance education modality does not result in a full acceptance of possible employees with training in this modality.