Fatores constitutivos da escolha pela graduação de Ciências Contábeis

The study had the interest of identifying the factors that constitute the choice for the graduation in Accounting Sciences, from the perspective of students of a Federal Higher Education Institution located in the State of Mato Grosso do Sul, The research is characterized as descriptive, with a quantitative approach to the problem. The collection of data arose from the application of a questionnaire with undergraduates in Accounting Sciences. The analysis of the data obtained, was based on exploratory factor analysis. Based on the results, it was possible to identify 10 (ten) factors that contribute to the choice of undergraduate accounting, they are: personal vocation, the course was not the student's first choice, the parents did not like the choice, the students consider it not have financial conditions, assess that the course provides autonomy, offers opportunities to create their own company, develops intellectuals, contributes to professional growth and brings stability to accounting graduates. Which were classified into five components, with a 78.548 percentage of explained variance. However, the students only got to know the course during the entrance exam and the variables related to the job and socioeconomic market do not present themselves as motivators in choosing the profession.