Fatores que influenciam na escolha da carreira do pós-graduando em ciências contábeis

Abstract

The research aimed to analyze the factors influencing career choice among graduate students in Accounting. Using Descriptive Analysis and Exploratory Factor Analysis (EFA), three main factors were identified: "Professional Satisfaction and Rewards," "Family Influence and Professional Prestige," and "Professional Development and Personal Fulfillment." The first factor reflects the importance of financial rewards and work recognition, aligning with Maslow's theory, which emphasizes the satisfaction of basic needs. The second factor highlights the role of family influence and social prestige in career choice, suggesting that higher education institutions should involve families in the career guidance process. The third factor refers to the pursuit of professional development and personal fulfillment, with an emphasis on the need for continuous updating and the valuing of professional skills. The results indicate that career choice goes beyond financial and academic aspects, encompassing personal, social, and family issues. As a contribution, the study presents that educational institutions should invest in programs that develop both technical and interpersonal skills, in addition to promoting employability. For organizations, the study suggests adopting policies that balance fair compensation, recognition, and personal development to attract and retain qualified professionals. The research also contributes to understanding the motivations and career choices of graduate students in Accounting and offers insights for improving educational and professional policies. However, limitations such as the specific sample and point-in-time data collection indicate the need for future research with broader samples and longitudinal or qualitative methods to deepen the understanding of the factors influencing career choice.