A influência do título de mestre nos egressos do mestrado em ciências contábeis da FECAP: análise à luz da teoria do capital humano

Abstract

The Human Capital Theory (HCT) asserts that the more knowledge and skills an individual acquires, the more his human capital value increases and, as a result, his employability, productivity and income potential as well. Given that assumption, this project sought to analyze the influence of the master’s degree at FECAP Accounting Sciences master’s graduates from the perspective of the HCT. A descriptive quantitative research was conducted by applying a questionnaire to 180 master’s graduates. The findings show that the master’s graduates are mostly men, are 47 years old on average, are married, have children, live in the city of São Paulo, and graduated in accounting sciences; they mainly work in the market or in higher education, in the private sector, and earn a salary above R$ 9,000.00, their salary range increased after completion of the course. The main factors that were most influenced by the master’s degree were academic spirit, professional differentiation, analytical skills, employability, career opportunities, respectability, and academic/professional recognition. According to graduates, the title influenced their lives positively taking into account the factors recommended by the HCT.