THEORETICAL ESSAY ON CRITICAL SUCCESS FACTORS AND WEAKNESSES ON THE MANAGEMENT PROCESS OF MASTER’S DEGREE STUDENTS IN ACCOUNTANCY: THE POINT OF VIEW OF THE DEQ METHODOLOGY

Abstract

The stricto sensu post-graduation reality in Brazil shows a scenario that lacks in Master’s degree and Doctorate Programs offered within the accounting area. By starting from the principle that information about the processes of a Master’s degree student in the accounting field is also scarce in this area of knowledge, a reflection of this practice was sought in the elaboration of this theoretical essay by using the concepts of the decision taking process applied to the entrepreneurial environment. Some possible Critical Successful Factors (conclusion term, academic insertion and scientific production) were identified in this theoretical essay, as well as points of Existing Failure (professional commitment, personal demotivation and financial resources) when managing an accountancy master’s degree student, in addition to contributing to the expansion of knowledge and questions about the practice of research in the program for Master’s degree in Accountancy.