Potencial empreendedor: um estudo com os discentes ingressantes e concluintes dos cursos de Ciências Contábeis e Ciências Atuariais da Universidade Federal da Paraíba

Abstract

This work has the porpose to identify the intention of undertake and the entrepreneurial potential of new students and graduating students of the Accounting Sciences and Actuarial Sciences of the Federal University of Paraíba, regarding gender and courses. It was used as a data collection instrument the questionnaire “Entrepreneurial Potential Scale” formulated by Santos (2008). To achieve the proposed objective, the adapted questionnaire contains 49 questions. The first 04 are to identify the Entrepreneurship Intent and the remaining 45 to identify the respondent's Entrepreneurial Potential. The questionnaires were applied with the students in person and through google forms. The sample comprised 261 respondents, 146 linked to the Accounting Science Course and 115 to the Actuarial Science Course. The results found show that the newcomers Actuarial Science have a higher Entrepreneurial Potential than the newcomers Accounting. Among the graduates, the Entrepreneurial Potential of Accounting students is greater than those of Actuarial Sciences. As a main result, the research presents a measure of the intention of entrepreneurship and the entrepreneurial potential of the students.