Estudo dos fatores extrínsecos e intrínsecos que motivam os ingressantes na escolha do curso de Ciências Contábeis

Abstract

This study’s purpose was to analyze extrinsic and intrinsic factors that motivate incoming students to choose the Accounting course of a Brazilian public university. The instrument used was a questionnaire built based on two scales: the PVQ - Portrait Value Questionarie - by Schwartz and the SCTI - Student Choice Task Inventory - by Germeijs and Verschueren. The sample is composed of 118 students from the first and second periods of the Accounting Sciences course, considered incoming students. The data were collected in the first and second semester of 2016. Through the descriptive statistics and non-parametric mean tests, extrinsic factors were identified as the Accounting Sciences students is first choice group, and therefore the factors that motivate students the most in choosing the course of Accounting Sciences are the job availability, a well remunerated career and financial stability. This study identified a student profile that believes in the accounting profession and the promising future that may arise from the choice made, considering not only the variables found in this study, such as employability, possibility of good remuneration and financial stability, but also seeking a personal and professional fulfillment as reasons for choosing the Accounting course.