Mestres em ciências contábeis da região sul do Brasil : um estudo à luz da teoria do capital humano

Abstract

This study aimed to profile a sample of 164 teachers in Accounting from Southern Brazil engaged in educational activity, whether or not exclusively, with a focus on human capital theory. This is a descriptive, documentary and applied nature, with qualitative and quantitative approach to the problem. Data were collected in the Lattes curricula of teachers, updated date on or after December 31, 2010. The categories are examined: education, professional experience, gender, mastery of foreign languages; calculating the conversion rate and the productivity index, the intellectual and academic activity. May be cited as the main results of the study: slightly more than half of graduates is exerting activity solely academic; attended mostly Accounting Sciences as the first graduate and took nearly seven years on average to enter the Masters, the majority has paid for his studies, yet have little knowledge in foreign language, preferably working in their region of origin; publish more articles in scientific journals than in the area, a reality that tends to modify the extent that it is a doctoral student; publications already show a significant migration to periodic strata of the B2 and B3 qualis-CAPES, linking with research groups is still quite modest, as well as participation in editorial boards and as reviewers of journals.