Educação continuada para a formação do profissional da contabilidade: fatores determinantes e tendências

Abstract

This study seeks to identify what are the key factors that lead the accounting professional looking for the courses, seminars, conferences, among other several means of continuing education, which contribute to the improvement of knowledge in your area. It is presented in this paper a study based on the theories of Human Capital and Institutional which, with the aid of quantitative methods, aims to raise the main reasons that contribute to maintain and increase the interest of the accounting professional about continuing education. The survey, conducted via online questionnaire in July 2015, counted on the participation of the accounting professionals in the State of São Paulo, and obtained 372 valid responses, which were used as input to the multivariate analysis of technical data known as Factor Analysis. After obtaining the results of the Factor Analysis, performed using the SPSS software, came to the conclusion that the accounting professional is mainly influenced by external factors when searching for continuing education methods, related to inspiration from colleagues, to pressure from organizations, or obligations imposed by laws and rulers standards of the profession.