QUEIROZ, G. A. A.; QUEIROZ, Gleuma Andrade de Almeida.
Résumé:
It's growing the interest for the continuity of the studies after the conclusion of a course of
university graduation on the part of students of all the teaching areas. This work look for to
investigate the perception, the motivations, and the students' of Accounting Sciences attitudes
with relation to study to masters degree. The bibliographical revision discussed the of
appearance of the higher teaching in Brazil as well as its necessities. Also looked for to
explain about the graduation in Accounting Sciences and to masters degree in Brazil. In the
methodological broach, made use of researche empiric-analytic, with descriptive broach, to
arise from data collected by questionnaires. The statistic treatment was composed by technical
of the analysis fatorial, the sample used was for convenience, next to 50 students graduatings
of the already mentioned course. The results select to arise from the three factors optical,
evidence that the students show interested afterwards with the apprenticeship, they don't tofail
to differ masters degree bark-sensu of stricto-sensu, the graduation doesn't satisfy the market
requirements fullness, masters degree also brings personal benefits and the investment in the
course the will have a guaranteed return. The research still revealed the areas of larger interest
in the students' opinion, they're the areas of Public Accounting, Controladoria, Audit among
anothcrs.
