DIFFICULTIES AND PERSPECTIVES OF ACCOUNTING STUDENTS AT PARANÁ FEDERAL UNIVERSITY ACCORDING TO SOCIO-EDUCATIONAL PROFILE

Abstract

The main focus of this study is to understand how the background of accounting students before entering Paraná Federal University (UFPR), according to their socio-educational profile, affects their perceived difficulties and professional aspirations, as well as how these aspects change during their undergraduate years. It is a descriptive study by means of analysis of descriptive statistics of survey data and application of the 2 (chi-square) test, cluster analysis and discriminant analysis, which identified the existence of two groups with distinct profiles among the students investigated. These groups were identified as the “Ascension Group”, composed of upwardly mobile students drawn from lower social strata, and the “Maintenance Group”, made up of students from higher social strata. The evidence showed that the two groups have different perceived difficulties and professional perspectives.