VARIABLES THAT EXPLAIN THE PROFESSIONAL AND ACADEMIC PERFORMANCE OF ACCOUNTING MASTERS IN UNB/UFPB/UFRN MULTI-INSTITUTIONAL PROGRAM

Abstract

 This study investigated the variables that explain the academic and professional performance of masters trained by Program Multi-institutional and Inter-Regional Graduate in Accounting from UNB/UFPB/UFRN. For this, an exploratory-descriptive study was conducted using the techniques of literature review and documentary research. Accordingly, a questionnaire was administered to 96 masters of this Program between the months of July and August 2008. Still, to confirm the findings of the research, statistical tests of differences between means and regression analysis with the help of the software Excel and SPSS. In their results, it was observed that, in most cases, the masters trained by this Program are male (65,63%), have approximately 39 years, are married (64,58%) and graduates in accounting (93,75%). In terms of variables that influence their academic performance, included: age, marital status, number of graduations, having specialization, her specialization be in accounting, number of specializations, having doctorate, her doctorate be in accounting, be teaching in higher education, reside in a state that is part of the program and participate of a research group; regarding professional performance: gender, have primary paid work linked to the market and public sector currently, be teaching in higher education and the state where he works.