Abordagem Geracional dos Fatores que Influenciam a Escolha de Carreira em Contabilidade

This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making.Esta pesquisa tem por objetivo compreender quais são os fatores que influenciam a geração Y ao escolher a contabilidade como sua carreira. Um significativo declínio do número de candidatos dispostos a seguir carreira como contadores tem sido observado no exterior - EUA, Austrália e Japão. Entretanto, em outros países - Brasil, Singapura e Hong Kong - observa-se o oposto. Outra questão é o declínio da qualificação educacional daqueles que seguem uma carreira em contabilidade, o que contribui para que muitos estudantes talentosos mudem sua escolha de carreira. Isso pode ser explicado pelo fato de as pessoas tenderem a acreditar que a contabilidade é uma ciência exata, cheia de cálculos, algo chato e não tão criativo, trazendo desequilíbrio entre os traços que um indivíduo deve apresentar de acordo com o mercado de trabalho e aqueles percebidos pela sociedade. Para proporcionar uma contribuição com a literatura em relação aos fatores que influenciam a geração Y em sua escolha de carreira, um dos objetivos desta pesquisa foi realizar um estudo exploratório no qual algumas hipóteses foram formuladas para apoiar a discussão. Utilizamos a Teoria Geracional de Mannheim e a literatura sobre escolha de carreira. A coleta de dados foi realizada com o uso de um questionário, com base no Portrait Value Questionnaire de Schwartz e no Student Choice Task Inventory de Germeijs e Verschueren, adaptado por meio de entrevista em grupo focal. A totalidade dos dados foi coletada on-line e a amostra foi composta por 665 sujeitos. Os resultados mostraram que as pessoas que escolhem a contabilidade como sua carreira foram influenciadas por fatores como criatividade, independência, ambiente desafiador e dinâmico, segurança no emprego, geração de dinheiro, disponibilidade de emprego e outras pessoas importantes - amigos e professores. Os sujeitos não foram influenciados por fatores sociais, como trabalhar com pessoas e proporcionar contribuições à sociedade e à família. Eles desejam maior autonomia, criatividade e flexibilidade no trabalho, e as pessoas ainda se preocupam com a segurança no emprego e a geração de dinheiro

CUSTO DIRETO DA HEMODIÁLISE EM UNIDADE DE TERAPIA INTENSIVA ADULTO

Objetivou-se identificar o custo direto médio total da hemodiálise convencional realizada por técnicos de enfermagem a pacientes com lesão renal aguda em Unidade de Terapia Intensiva Adulto. Pesquisa quantitativa em estudo de caso, realizada em hospital público de ensino e pesquisa, entre janeiro e abril de 2014. Calculou-se o custo direto médio das etapas constituintes da hemodiálise multiplicando-se o tempo despendido na sua execução pelo custo unitário da mão-de-obra direta, somando-se ao custo dos materiais, soluções e medicamentos. Obteve-se o custo direto médio total de R$434,83 (DP= 65,10) que foi impactado pelos custos diretos médios das etapas “monitorização” (R$ 205,58), “preparo da máquina e do circuito extracorpóreo” (R$120,96) e “desinfecção interna e limpeza da máquina” (R$ 42,10). Conclui-se que a metodologia proposta poderá ser reproduzida em outras Unidades de Terapia Intensiva subsidiando a tomada de decisões com vistas à eficiência alocativa dos recursos envolvidos na consecução da hemodiálise convencional.The present study aimed to identify the average direct cost of conventional hemodialysis performed by nursing technicians on patients with acute kidney injury in Adult Intensive Care Unit. Quantitative analysis in case study research conducted in a public teaching and research hospital, between January and April 2014. The average direct cost of the stages of hemodialysis was calculated by multiplying the time needed to perform the procedure by the unit cost of direct labor and adding this value to the cost of materials, solutions and drugs. The total direct cost obtained was R$434,83 (SD= 65.10), which was impacted by the average direct costs of the “monitoring” steps” (R$ 205,58), “preparation of the machine and extracorporeal circuit” (R$120,96) and “internal disinfection and machine cleaning” (R$ 42,10). It is concluded that the proposed methodology can be reproduced in other Intensive Care Units to assist in the decision making regarding allocative efficiency of the resources involved in the procedure of conventional.Estudio cuya finalidad fue identificar el costo directo medio total de la hemodiálisis convencional realizada por técnicos de enfermería a pacientes con lesión renal aguda en Unidad de Terapia Intensiva Adulto. Investigación cuantitativa en estudio de caso, realizada en hospital público de enseñanza e investigación, entre enero y abril de 2014. Se calculó el costo directo medio de las etapas de la hemodiálisis multiplicándose el tiempo empleado en su ejecución por el costo unitario de la mano de obra directa, sumándose al costo de los materiales, soluciones y medicamentos. Se obtuvo el costo directo medio total de R$434,83 (DP= 65,10) que fue impactado por los costos directos medios de las etapas “monitorización” (R$ 205,58), “preparo de la máquina y del circuito extracorpóreo” (R$120,96) y “desinfección interna y limpieza de la máquina” (R$ 42,10). Se concluye que la metodología propuesta podrá ser reproducida en otras Unidades de Terapia Intensiva subsidiando las decisiones para llegar a la eficiencia alocativa de los recursos presentes en la consecución de la hemodiálisis convencional

O ENTENDIMENTO DE USUÁRIOS EXTERNOS NO RECONHECIMENTO DE RECEITAS EM CONTRATOS DE LONGO PRAZO: CONCEITO E MOMENTO

The majority of the contracts for the construction of real estate are long-term in nature because their construction covers more than one year. The real state and construction has been gaining visibility, especially after the US real state crisis and the IPOs of several companies between 2004 and 2007. Given the sector’s growth in recent years in the country and its importance for the economy associated with the Brazilian convergence with the International Accounting Standards, it is required that users of financial statements and its preparers are understanding these new accounting practices. A controversy in the accounting treatment of these contracts is the moment of revenue recognition. The objective of this paper is to analyze the perception of Brazilian users – analysts, managers, professors, students, researchers and auditors - with respect to revenue recognition of long-term real estate contracts. Ten questions were asked using the Likert scale; they seek to analyze the understanding of the participants facing the issue. It was applied the multivariate technique HOMALS (Homogeneity Alternating Least Square). The results indicate that the participants do not show a specific understanding towards the concepts discussed, therefore, it is not possible to identify a market consensus.La mayoría de los contratos inmobiliarios son de largo plazo, debido a que las obras se extienden por más de un año. El sector inmobiliario y de la construcción civil viene ganando visibilidad en el país, principalmente, después de la crisis inmobiliaria en los EUA y la abertura de capital de diversas empresas entre 2004 y 2007. Teniendo en cuenta el crecimiento del sector en los últimos años en el país y su importancia para la economía aliado a la convergencia Brasilera para las normas contables internacionales, se hace importante que los usuarios de las demostraciones financieras y sus preparadores se encuentren comprendiendo las nuevas prácticas de contabilidad. Una controversia en la contabilización de estos contratos se refiere al momento del reconocimiento del ingreso. El objetivo del presente trabajo es analizar la percepción de los usuarios – analistas, gestores, profesores, estudiantes, investigadores y auditores - al respecto del reconocimiento del ingreso en contratos inmobiliarios de largo plazo. Fue aplicado un cuestionario con diez preguntas de múltiple elección en la escala Likert a fin de verificar el entendimiento de los participantes frente al tema. El análisis de los datos fue realizado utilizando la técnica estadística multivariada de HOMALS (Homogeneity Alternating Least Square). Los resultados indican que los participantes no presentan una comprensión específica en relación a los conceptos abordados, no siendo posible identificar un consenso del mercado.A maioria dos contratos imobiliários são de longo prazo, pois as obras se estendem por mais de um ano. O setor imobiliário e de construção civil vem ganhando visibilidade no país, principalmente após a crise imobiliária nos EUA e a abertura de capital de diversas empresas entre 2004 e 2007. Dado o crescimento do setor nos últimos anos no país e sua importância para a economia aliado a convergência brasileira para as normas contábeis internacionais, se faz importante que os preparadores e usuários das demonstrações financeiras e seus preparadores estejam compreendendo as novas práticas de contabilidade. Uma controvérsia na contabilização destes contratos refere-se ao momento do reconhecimento da receita. O objetivo do presente trabalho é analisar a percepção dos usuários brasileiros – analistas, gerentes, professores, alunos, auditores e pesquisadores - a respeito do reconhecimento de receitas em contratos imobiliários de longo prazo. Foi aplicado um questionário com dez questões de múltipla escolha na escala Likert, a fim de verificar o entendimento dos participantes frente ao tema. A análise dos dados foi realizada utilizando-se a técnica multivariada de HOMALS (Homogeneity Alternating Least Square). Os resultados indicam que os participantes não apresentam um entendimento único em relação aos conceitos abordados, não sendo possível identificar um consenso do mercado

Generational approach to the factors influencing career choice in accounting

O objetivo deste trabalho é entender quais fatores influenciam indivíduos da geração Y na escolha pela carreira de Ciências Contábeis. O declínio significativo no número de candidatos que pretendem seguir a carreira em Ciências Contábeis têm sido obervado ao redor do mundo em diversos países como os Estados Unidos, Austrália e Japão, embora em alguns países como a China, Singapura, Brasil e Hong Kong tem-se observado o contrário. Além disso, outra preocupação é a queda na qualidade dos indivíduos que perseguem a carreira contábil, em que estudantes mais talentosos geralmente são levados a optarem por outras carreiras. Este fato ocorre devido a uma visão estereotipada da profissão como uma Ciência Exata, envolvendo muitos cálculos, maçante e sem criatividade, implicando em um descompasso entre as qualidades que o mercado procura no profissional e aquelas percebidas pela sociedade em geral. Para contribuir com a literatura no entendimento dos fatores que influenciam a geração Y a optarem por uma carreira, este tabalho realiza estudo exploratório onde foram elaboradas hipóteses que auxiliaram na discussão, tendo como referencial teórico a Teoria Geracional de Mannheim e a literatura de escolha de carreiras. O instrumento utilizado foi um questionário construído com base em dois outros questionários, a escala PVQ - Portrait Value Questionaire - de Schwartz e o SCTI - Student Choice Task Inventory - de Germeijs e Verschueren. A população escolhida para aeste trabalho foram indivíduos que visitaram a Feira de Profissões da USP em 2012. A coleta dos dados se deu de forma eletrônica por meio de questionário online. A amostra consistiu de 665 respondentes. Para as análises foram utilizados os testes paramétricos de ANOVA e t-Student e não paramétricos de Kruskal-Wallis e Mann-Whitney. Os resultados evidenciaram a influência dos fatores intrínsecos - criatividade, autonomia, desafiadora, ambiente dinâmico -, de prestígio, fatores extrínsecos - segurança no trabalho, ganhar dinheiro, disponibilidade de trabalho - e Outros significativos - amigos e professores - e a não influência dos fatores sociais - trabalhar com pessoas e realizar contribuições para a sociedade - e da família para a escolha pela carreira em Ciêncais Contábeis.The aim of this research was to understand which factors influence generation Y people to choose Accountancy as their career. The significant decline in the number of candidates willing to follow a career as accountants has been observed abroad, in countries like the USA, Australia and Japan. However, in some other countries, like Brazil, Singapore and Hong Kong, the opposite has been observed. Moreover, another problem is the decline in people\'s education quality that pursue a career as an accountant, contributing for many talented students to change their choice of career. This can be explained because people generally tend to believe Accountancy is an exact science, full of calculations, boring numbers and not creative enough, bringing an unbalance between the qualities a person should have according to the job market and the ones perceived by the society as a whole. In order to give a contribution to literature concerning the factors that influence generation Y in their career choice, one of the aims of this research was to carry out an exploratory study, in which some hypothesis were formulated to help in the discussion. For this, we used Mannheim´s generational theory and the literature concerning career choice. It was used a questionnaire based on two other ones, the Portrait Value Questionaire - PVQ, by Schwartz, and the Student Choice Task Inventory - SCTI, by Germeijs and Verschueren. The population involved subjects who visited the USP Careers Fair on 2012. The data collection was completely online, through the application of the questionnaire mentioned before, and the sample involved 665 subjects. For the analysis, it was used parametric tests, the ANOVA and t-Student, and non parametric ones, Kruskall-Wallis and Mann-Whitney. The results showed the influence of intrinsic factors, like creativity, independence, challenging, dynamic environment; extrinsic factors, like job security, making money, job availability; other significant ones, like friends and professors; the non influence of social factors, like working with people and make contributions for society, and the family for people to choose Accountancy as their career

Generational Approach to Factors Influencing Career Choice in Accounting

ABSTRACT This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making

Generational Approach to Factors Influencing Career Choice in Accounting

ABSTRACT This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making

Generational Approach to Factors Influencing Career Choice in Accounting

ABSTRACT This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making