Masters of Accounting in Brazil: An Analysis from the Theory of Human Capital

17 Pages Posted: 28 Nov 2014

See all articles by Orleans Silva Martins

Orleans Silva Martins

Federal University of Paraiba

Paulo Aguiar Do Monte

Federal University of Paraiba (UFPB)

Date Written: November 26, 2014

Abstract

The purpose of this study is to investigate the academic and professional performance of the masters of Accounting by the Multi-institutional and Inter-Regional Graduate Program in Accounting from Brazil. The findings are in agreement with the Theory of Human Capital. The results indicate that the variables which tried to measure the level of qualification and involvement in researching have proven to be important indicators in determining academic performance. We conclude, therefore, that a master's degree in Accounting influenced positively both the academic and professional activities of the masters graduated. Thus, its importance justifies its dissemination to strengthen the teaching and researching in the whole country.

Keywords: Master Degree, Accounting, Theory of Human Capital, Performance

JEL Classification: M4, I22, J24

Suggested Citation

Martins, Orleans Silva and Do Monte, Paulo Aguiar, Masters of Accounting in Brazil: An Analysis from the Theory of Human Capital (November 26, 2014). Available at SSRN: https://ssrn.com/abstract=2531121 or http://dx.doi.org/10.2139/ssrn.2531121

Orleans Silva Martins (Contact Author)

Federal University of Paraiba ( email )

Department of Finance and Accounting
João Pessoa, Paraíba
Brazil

HOME PAGE: http://lattes.cnpq.br/5012236039984008

Paulo Aguiar Do Monte

Federal University of Paraiba (UFPB) ( email )

Cidade Universitária
s/n - Castelo Branco III
João Pessoa, Paraiba 58297-000
Brazil

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