ACCOUNTING GRADUATES: PROFESSIONAL DEVELOPMENT ANALYSIS UNDER THE HUMAN CAPITAL THEORY

Abstract

This study aims to investigate the professional development of UNOESC’s science course graduates regarding the influence of the degree, under the light of the human capital theory It is characterized as a descriptive study, using the procedures of the survey research with quantitative approach. The sample consisted of 144 graduates of UNOESC’s Accounting Sciences course – Campus of São Miguel do Oeste-SC and Pinhalzinho-SC. A structured questionnaire with closed questions was used as instrument for the data collection from July to September, 2008. The results indicate that the majority of the graduates are performing some remunerated activity related to accounting area and are employed in the private sector. It was also observed that the university's contribution was crucial for the improvement of human capital and for the improvement of the quality of life in society. Regarding the professional and personal after the graduation, one of the highlighted aspects was the personal growth. In general, it is possible to conclude that the graduates had an improvement in the human capital by having the Accountant title, increasing the level of income, job opportunities, and professional competitiveness, positively influencing their lives in society, enabling them to become more responsible and confident.