PROFILE OF MASTER'S AND DOCTORAL STUDENTS IN ACCOUNTING SCIENCES IN BRAZIL
AN INTERSECTIONAL ANALYSIS
DOI:
https://doi.org/10.18316/rcd.v16i42.11601Keywords:
Profile, Students, Postgraduate, Accounting, BrazilAbstract
This study aims to identify the profile of master's and doctoral students in Accounting Sciences in Brazil through an intersectional analysis, which contributes to understanding the set of social markers that each individual has. As for the methodological aspects, this is a descriptive-exploratory documentary study with a mixed approach. The open database of the Foundation for the Improvement of Higher Education Personnel (CAPES) was analyzed for the base year 2021, which has the most recent information on the characteristics of postgraduate students in the country. As for the results, of the total sample of 1,829 students with active enrollment in 36 programs, a low presence and representation of students over 50 years of age and foreigners was identified, as well as the lack of graduate programs in Accounting Sciences in the Northern Region of Brazil until December 2021. In addition, the CAPES database lacked information related to gender, race, class and condition, with regard to People with Disabilities (PwD) and types of disability. At the end of the study, it was suggested that graduate programs and CAPES include this other socio-demographic data so that studies and public policies can be developed with a view to the inclusion and permanence of dissident students in master's and doctoral programs in the country.
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