Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 26, 2014 erstellt
Beschreibung:
The purpose of this study is to investigate the academic and professional performance of the masters of Accounting by the Multi-institutional and Inter-Regional Graduate Program in Accounting from Brazil. The findings are in agreement with the Theory of Human Capital. The results indicate that the variables which tried to measure the level of qualification and involvement in researching have proven to be important indicators in determining academic performance. We conclude, therefore, that a master's degree in Accounting influenced positively both the academic and professional activities of the masters graduated. Thus, its importance justifies its dissemination to strengthen the teaching and researching in the whole country