Banca de QUALIFICAÇÃO: ISAC LEDA DE SOUSA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ISAC LEDA DE SOUSA
DATE: 31/03/2026
TIME: 10:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

CHOICE OF THE ACCOUNTING CAREER: AN INTERGENERATIONAL STUDY FROM THE PERSPECTIVE OF THE SOCIAL LEARNING THEORY OF CAREER DEVELOPMENT.

 

KEY WORDS:

Accounting Career; Career Choice; Generation X; Generation Y; Generation Z.

 

PAGES: 89
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This dissertation aims to investigate how professionals from Generations X, Y, and Z have constructed their career trajectories in the accounting field, in light of the Social Learning Theory of Career Development (SLTCDM), developed by Krumboltz (1996, 2009). Social learning theory encourages individuals to focus on learning, as well as on the development of skills and competencies, while also emphasizing the process and methodology of career decision-making (Patton & McMahon, 2006; Huang et al., 2020). The research is based on the assumption that career choice is a complex and multifactorial process, influenced by subjective, social, historical, and contextual factors, rather than solely by objective or rational criteria (Aguiar, 2006; Sousa & Fialho, 2013). The SLTCDM considers that career decisions result from the interaction of four categories: genetic endowment and special abilities, environmental conditions, learning experiences (instrumental and
associative), and task approach skills (Krumboltz; Mitchell; Gelatt, 1976). This approach is particularly useful for analyzing professional trajectories in a context marked by instability, technological changes, and organizational redefinitions (Krumboltz; Levin, 2010). The research adopts a qualitative approach as proposed by Flick (2009), allowing for theory construction grounded in the lived experiences of participants.Data will be collected through semi-structured interviews conducted with professional accountants who are already graduated and actively working in the cities of Boa Vista (RR), Natal (RN), and Manaus (AM), aiming to gain an in-depth understanding of the meanings attributed to the accounting career across different generations (Kallio et al., 2016; Bimrose; Hearne, 2021). The results are expected to reveal significant differences among generations in how they relate to work: Generation X tends to value stability and organizational loyalty; Generation Y seeks flexibility, autonomy, and personal fulfillment; while Generation Z shows a preference for innovation, authenticity, and engagement with social causes, particularly due to being born into a highly connected world (Zemke et al., 2000; Souza & Colauto, 2021; Barhate; Dirani, 2022).Nevertheless, it is also expected that there will be points of convergence, such as the appreciation of continuous skills development and the desire for professional recognition (Veloso; Silva; Dutra, 2012). Ultimately, this research aims to contribute to the accounting literature by providing an in-depth and critical analysis of the intergenerational construction of professional trajectories, as well as offering insights for educational institutions, organizations, and professional bodies involved in the training and management of accounting professionals.

 

 

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