Determinantes do percurso laboral dos doutores em Ciências Contábeis brasileiros

Abstract

Maintaining into account the traditional forces that act in the labor economy, notably the job’s demands and offers and local socioeconomic aspects, in this work we advance the focus to the spaces contained in the outlining of the labor path, what we did having as study population the Brazilian PhDs in Accounting Sciences. The population covered by the survey totaled 662 Brazilian PhDs in Accounting Sciences who obtained such a degree between the years 1987 to 2020, which outlined their labor path exercising professional activities in municipalities belonging to 22 States and the Federal District, reaching the 5 regions of the country. Spatial econometric approach based on matrix of spatial socioeconomic weights was used, with the development of theoretical-empirical regression model to capture dependencies in space of the work path of the studied population. The population profile is 64.60% male and 35.40% female, the prevailing professional activities by sector are 76.24% in education, 15.25% in business and 8.51% in government. The geographic distribution by regions is 43.88% in the Southeast, 25.61% in the South, 16.48% in the Northeast, 11.91% in the Midwest and 2.12% in the North. 51.69% are migrants and 48.31% are natives who are not migrants. Migratory movements occur 16.85% immediately after graduation, 18.62% immediately after master's degree and 16.37% immediately after doctorate. The proportion of 83.47% enter the labor market between obtaining undergraduate degree and before obtaining master's degree, 13.00% between master's degree and before doctorate, and 3.53% from the year of obtaining doctorate. The research finding is that good levels of Education and good Numbers of Hospital Beds inhibit labor migratory movements of Brazilian PhDs in Accounting Sciences, encouraging workers to become attached to work activities in the same place where they originated. The research hypothesis was confirmed: the work path of Brazilian doctors in Accounting Sciences presents spatial lags, that is, the increase in GDP per Capita, GDP Services and the Employed Population attract labor immigration to a base city and this phenomenon is repeated in other cities when these also experience growth in GDP per Capita, GDP Services and the Employed Population.