Estudo do comportamento financeiro dos estudantes do curso de Ciências Contábeis da UFSM

Abstract

This study had as main objective evaluate the relation between the meanings attributed to money and the propensity to the university students to be in debt. For this research 230 evaluation questionnaires were applied to students from the Accounting Science Course of the Federal University of Santa Maria. The techniques used for the data analysis were Spearman correlation and multiple linear regression analysis with ordinary least squares. Spearman method was used to identify the existing correlation between the variable propensity to be in debt and the meanings of Money, being them: pleasure, power, conflict, detachment, suffering, progress, development, culture, security and investment. From the application of the correlation test, the suffering was the only variable significant (p<0,1), presenting a positive impact on the propensity to be in debt. When the multiple linear regression was performed, the propensity to be in debt was assumed as a dependent variable, and the meaning of the money, the socioeconomic and demographic variables were assumed as independent. The significant results were the variables: gender, women were less prone to be in debt; how often overdraft is used (greater the frequency, greater is the propensy to be in debt); the expenditure ratio, students who have assumed spending above their income are more prone to be in debt. At least, in the independent variable meanings of money, suffering remained the only variable to have a significant relation to the propensity to be in debt.