Banca de DEFESA: ISAC LEDA DE SOUSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ISAC LEDA DE SOUSA
DATE: 17/07/2026
TIME: 10:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

ACCOUNTING CAREER CHOICE: A STUDY OF GENERATIONS Y AND Z FROM THE PERSPECTIVE OF KRUMBOLTZ'S SOCIAL LEARNING THEORY OF CAREER DEVELOPMENT

 

KEY WORDS:

Accounting career; Career choice; Learning experiences; Generation Y; Generation Z.

PAGES: 85
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study investigates the choice of an accounting career in the context of transformations in the world of work and the coexistence of different generations. The objective was to understand how individual, social, environmental, and learning experience factors influence career choice among professionals from Generations Y and Z, based on Krumboltz's Social Learning Theory of Career Development. An exploratory qualitative approach was adopted, using semi-structured interviews conducted with 18 accountants from the North and Northeast regions of Brazil. The data were analyzed using Template Analysis. The findings indicate that Generation Y places greater importance on overcoming socioeconomic barriers and achieving professional  stability, whereas Generation Z emphasizes continuous learning, technological adaptability, and flexibility in response to change. Across both generations, instrumental learning experiences developed through professional practice proved to be more influential in consolidating professional identity than formal academic education. Furthermore, the concept of planned happenstance emerged as a key factor in transforming unexpected events into career development opportunities. The study concludes that accountants' career trajectories are constructed dynamically and continuously through the interaction of personal, contextual, and learning experience factors. These findings extend the application of Krumboltz's theory to the accounting field and provide contributions to accounting education, career guidance, and human resource management.

 

COMMITTEE MEMBERS:
Presidente - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Interno - 1149391 - ANAILSON MARCIO GOMES
Externo à Instituição - IAGO FRANÇA LOPES - UFRJ