Perception of Graduates of the Postgraduate Program in Accounting Sciences at Rio de Janeiro State University about motivations to enroll in the course and the social and professional changes that occurred after their formation

Abstract

This study aims at investigating the motivational factors that led respondents to enroll in the Postgraduate Program in Accounting Sciences at the School of Administration and Finance of Universidade do Estado do Rio de Janeiro (PPGCC/UERJ), as well as the social and professional changes that occurred following the training received by its graduates. The study is grounded in Self-Determination Theory and Human Capital Theory. A web-based survey was conducted with a sample of 77 graduates from the academic master's program in Accounting Sciences at PPGCC/UERJ who completed their degrees between January 2016 and December 2023. The results showed that 55% of the respondents were male, 42.11% were between 31 and 40 years of age, 84% held an undergraduate degree in Accounting Sciences, and 45% were employed in the public sector at the time they entered the master's program. Regarding motivation, based on Self-Determination Theory, respondents indicated that increased knowledge was the intrinsic factor that most strongly influenced their decision to enroll in the master's program, whereas professional growth was identified as the primary extrinsic factor. After earning the master's degree, the number of individuals without professional employment decreased to zero, and 33% reported having changed their professional occupation after completing the program. At the time of enrollment, 13 respondents held more than one professional position; this number increased to 28 after completing the master's degree. All nineteen factors proposed by Cunha (2007), analyzed in light of Human Capital Theory, received positive evaluations from the respondents. The findings contribute to a better understanding of the ways in which academic training can promote, or at least influence, social and professional changes in the lives of graduates