La intención de emprender y la formación de futuros contadores

• Autores: Krüger, Cristiane, Oliveira Homrich, Pedro, de Freitas Michelin, Cláudia, da Silva Maciel, Jéssica
• Formato: artículo
• Fecha de Publicación: 2021
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: portugués
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/186269
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/24921/23683; https://doi.org/10.18800/contabilidad.202102.006
• Nivel de acceso: acceso abierto
• Materia: Accounting education; Entrepreneurship; Entrepreneurial behavior; Accounting professional; Educación contable; Emprendimiento; Comportamiento emprendedor; Contabilidad profesional; Educação contábil; Empreendedorismo; Comportamento empreendedor; Profissional contábil; https://purl.org/pe-repo/ocde/ford#5.02.04

Research affirms that the job market in the accounting area requires professionals with technical skills, related to the operational knowledge of the profession, and non-technical ones, related to emotions and behaviors. These terms form the literature were used as a form of classification of required and instigated skills. Given its relevance, the development of such skills during training has become a constant in the curricula. In this approach, the entrepreneurial intention is classified as a non-technical skill. Thus, the objective was to analyze the entrepreneurial intention of undergraduates in the Accounting Course at the Federal University of Santa Maria, relating it to the National Curriculum Guidelines for the course. The research is classified as quantitative, descriptive, and survey. Data were obtained through the application of a validated questionnaire, containing four dimensions: Personal Attitudes, Subjective Norms, Perception of Behavioral Control, and Entrepreneurial Intention. A total of 202 accounting students participated in the research. For the results, it was found that the last semester has the lowest average for the dimension of intention, which suggests that at the end of the course, students decrease their intention to undertake. In the correlation, all dimensions were associated with each other, with the strongest association between Intention and Personal Attitudes. In the regression, all dimensions proved to be significant determinants of Entrepreneurial Intention. It is concluded that the studied dimensions contribute to the development of competencies and abilities, but not all are clearly foreseen in the legislation regarding the egress profile. As an implication, attention to non-technical skills and their importance for full training is highlighted.