Where are the accounting professionals in Brazil?

Authors

DOI:

https://doi.org/10.21680/2176-9036.2019v11n1ID15934

Keywords:

Accounting Professional; Human development Index; Accounting Labor Market; Regional Distribution.

Abstract

Purpose: This article aims to identify factors that contribute to the establishment of accounting professionals in different regions of Brazil.

Methodology: For this, information was selected regarding the number of professionals in the formal labor market included in the Annual Report on Social Information of the Ministry of Labor and Employment (MTE). Data were collected referring to 452,682 registered workers in the accounting sector in the year 2016. The results were obtained by analysis of multiple linear regression by ordinary least squares (OLS) with and without the stepwise method. The regression models were also tested with or without the model constant, which generated a total of eight distinct regression models. The variables considered as determinants of professional fixation by region were: GDP per capita (PPP), Population Density (DP), Human Development Index (HDI), Number of Establishments (EST) and Number of Accounting Organizations.

Results: The results obtained point to a positive and significant relationship between the HDI and the number of accounting professionals per federation unit in almost all models. The other variables did not present the same persistence. Additional tests point to the same result for municipalities. The result obtained indicates that the human development index is considered as the main explanatory variable of the number of accounting professionals by region, affirming the existence of a relationship between the development of a region and the respective presence of the accounting professional.

Contributions of the Study: Finding the reasons why the accounting professional moves in the national and / or international territory is an important data for the Brazilian accounting profession.

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Author Biography

Francisca Aparecida de Souza, Doutoranda do Programa de Pós-Graduação em Ciências Contábeis da Universidade do de Brasília (UnB);

Doutoranda do Programa de Pós-Graduação em Ciências Contábeis da Universidade do de Brasília (UnB); Professora do Departamento de Ciências Contábeis e Atuariais da Universidade de Brasília (UnB); Endereço: Campus Darcy Ribeiro – Prédio da FACE, Sala AT 82/4 Asa Norte, Brasília – DF – Brasil. CEP: 70.910-900; Telefone: 55-61-3107-0812.

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Published

08-12-2018

How to Cite

SOUZA, F. A. de; TIBÚRCIO SILVA, C. A.; SILVA, P. B. da; SOUZA, P. V. S. de. Where are the accounting professionals in Brazil?. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 11, n. 1, p. 98–116, 2018. DOI: 10.21680/2176-9036.2019v11n1ID15934. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/15934. Acesso em: 22 jul. 2024.

Issue

Vol. 11 No. 1 (2019): Jan./Jun.

Section

Section 1: Accounting Applied to the Business Sector (S1)

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