Student Trajectories of Accounting Students: Assets and Dispositions of the Emergent Class

Abstract

This document shows a structure of analysis for population samples of public accounting students in higher education, in such a manner that, on the basis of student trajectory, it will allow to identify the main traits of said community, their cultural assets and dispositions that may have an effect on the decision whether to study this career. A specific study case is analyzed so that it will permit to identify elements that may have effects on this decision, as well as the variables to consider for other cases. The document concludes that social origin, labor market and family have an influence when the decision to study public accounting is to be made, providing expectations inherent in cultural arbitrariness.