Carreira na área contábil sob a luz da teoria do comportamento planejado: um estudo em uma instituição de ensino superior pública de Minas Gerais

Abstract

A career is the path traveled by the individual in which he lives professional experiences, as well as develops and monitors the rails to achieve your personal fulfillment. Many young people have doubts about which career to follow, for this reason, often this decision suffers external influences. This study is carried out under the light of Theory Planned Behavior (TPB), which is based on the behavior of the individual in the environment in which he lives. According to this theory, there are factors that influence the individual to have some type of action or behavior. The present study aims to identify if there is a difference in intention of incoming students and graduates of the undergraduate science program from the Minas Gerais Public Higher Education Institution professional career in accounting. The study sample is composed of 162 respondents, being they students of the program of Accounting Sciences enrolled in the first and in the second semester, which are characterized as entering, and in the ninth and tenth semester, being called graduates.The constructs were analyzed: attitude, subjective norm, control behavioral and intentional. The results presented show that there is a difference in students that recent start the program and the students in the final of the program that in the intent to choose career in the accounting area. According to the respondents' perception: the work of the careers in the accounting area is valuable and rewarding; students are influenced by teachers, professionals and relatives to pursue their careers; the respondents have education/preparation and sufficient practice to follow the accounting career; and they have determination, and are happy to pursue a career in accounting program conclusion.