PhDs in accounting sciences: analysis in light of the human capital theory

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Jacqueline Veneroso Alves da Cunha
Edgard Bruno Cornachione Junior
Gilberto de Andrade Martins


The assumptions pertaining to the human capital theory establish that people study, and that the main result of education is the change it grants to the abilities and knowledge of those who study. The anticipated consequence is the improvement in income, life quality and professional and social opportunities. Based on this theoretical framework, this study aims to identify and analyze the evaluations and views that holders of a PhD degree in Accounting Sciences from FEA/USP have on the influence of this degree on their social responsibilities and progress. The findings substantiate the expectations, explanations and predictions of the theory. According to graduates of this program, the 19 factors that might possibly have been altered and were presented to them, were substantially influenced by the degree. The results show that this PhD in Accounting Sciences has found its place mainly among married men who perform in the market. On average, they finished their degree around the age of 42 and intended to follow or enhance research skills and achievement of a higher income level when they first started. On this last point, they were completely successful. The effects of the degree on income are outstanding.


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Cunha, J. V. A. da, Cornachione Junior, E. B., & Martins, G. de A. (1). PhDs in accounting sciences: analysis in light of the human capital theory. Journal of Contemporary Administration, 14(3), 532-557.