Perspectiva dos graduandos de Ciências Contábeis sobre contribuir para previdência privada aberta

Abstract

This research sought to analyze the perception of undergraduate students in accounting at the Federal University of Paraíba on the contribution to open supplementary pension, in addition to verifying the pretensions and reasons for adherence or not, especially considering the profile of the student in relation to the specificities of this regime. In the methodology, foundations of descriptive and quantitative research were used, collecting data through electronic questionnaire with 14 questions and divided into 3 parts. The results showed that 57% of the students contribute to the EAPC aiming to supplement retirement. Parallel to this, 76.3% intend to start contributing. In general, the interviewed public has a youthful profile, between the ages of 21 and 30, in the final stage of graduation, with little knowledge about Complementary Pension and income of no more than 3 minimum salaries. In addition, financial conditions are the main reason for non-adherence to the plans. However, the lack of information and personal income may be related to non-adherence to this scheme, since 93% of respondents do not contribute to Supplementary Pension Plans. However, all graduates consider the contribution of supplementary pensions to be important at different levels.