DIFFICULTIES AND PERSPECTIVES OF ACCOUNTING STUDENTS AT PARANÁ FEDERAL UNIVERSITY ACCORDING TO SOCIO-EDUCATIONAL PROFILE

Authors

  • Laurindo Panucci-Filho Assistant Professor at North Paraná State University (UENP)
  • Ademir Clemente Assistant Professor at Paraná Federal University (UFPR)
  • Alceu Souza Professor at Pontifical Catholic University of Paraná (PUC/PR)
  • Marcia Maria dos Santos Bortolocci Espejo Doctorate in Control and Accounting (USP)

DOI:

https://doi.org/10.17524/repec.v7i1.241

Keywords:

Accounting students, accounting teaching, socio-educational profile, perceived difficulties, professional perspectives.

Abstract

The main focus of this study is to understand how the background of accounting students before entering Paraná Federal University (UFPR), according to their socio-educational profile, affects their perceived difficulties and professional aspirations, as well as how these aspects change during their undergraduate years. It is a descriptive study by means of analysis of descriptive statistics of survey data and application of the 2 (chi-square) test, cluster analysis and discriminant analysis, which identified the existence of two groups with distinct profiles among the students investigated. These groups were identified as the “Ascension Group”, composed of upwardly mobile students drawn from lower social strata, and the “Maintenance Group”, made up of students from higher social strata. The evidence showed that the two groups have different perceived difficulties and professional perspectives.

Author Biographies

Laurindo Panucci-Filho, Assistant Professor at North Paraná State University (UENP)

Master’s in Accounting (UFPR)

Ademir Clemente, Assistant Professor at Paraná Federal University (UFPR)

Postdoctoral Degree in Labor Economics (University of London)

Alceu Souza, Professor at Pontifical Catholic University of Paraná (PUC/PR)

Doctorate in Administration (FGV-SP)

Marcia Maria dos Santos Bortolocci Espejo, Doctorate in Control and Accounting (USP)

Assistant Professor at Paraná Federal University (UFPR)

Published

2013-03-30

How to Cite

Panucci-Filho, L., Clemente, A., Souza, A., & Espejo, M. M. dos S. B. (2013). DIFFICULTIES AND PERSPECTIVES OF ACCOUNTING STUDENTS AT PARANÁ FEDERAL UNIVERSITY ACCORDING TO SOCIO-EDUCATIONAL PROFILE. Journal of Education and Research in Accounting (REPeC), 7(1). https://doi.org/10.17524/repec.v7i1.241

Most read articles by the same author(s)