Fatores possíveis de promover ou comprometer a motivação de estudantes de ciências contábeis: análise em uma instituição de ensino de Minas Gerais

Objective: The objective of this research is to evaluate the factors that influence the motivation of students of Accounting course of a Higher Education Institution (HEI) located in Minas Gerais, in the light of the Self-Determination Theory. Methodology: To assess the motivation of the students, 70 students in the first year of the Accounting course and 100 students enrolled in the 8th, 9th and 10th semester of the undergraduate course under analysis, that is, in the final phase of the course, composed  the sample of this study by completing a questionnaire containing the Brazilian version of the Academic Motivation Scale (EMA), consisting of 29 questions. Results: It was possible to infer, through the avarages found for the factors, that the students of the initial phase of the course are more self-determined and intrinsically motivated than unmotivated with the academic path. Regarding the motivation of respondents at the end of graduation, compared to the motivation of individuals enrolled in the initial phase of the course, it was found that most of them are more unmotivated at the end of graduation. Study Contributions: In view of the results found, it is up to the coordination of the course, together with the teachers, to reflect on the curricular adequacy, aiming to meet the students' desires. Likewise, it is up to teachers to improve didactics and teaching methodology, with a view to meeting the needs of students, as well as providing a favorable environment for learning. It is believed these are some measures that will contribute to increase the level of motivation of students in the Accounting course and, consequently, improve the degree of satisfaction of these individuals with regard to the degree offered by the HEI under analysis.