Evidence of the Relationship between Teaching Qualification and Academic Achievement: an analysis in the light of the Theory of Human Capital

The University is the location in which it produces and disseminates the knowledge. The theory of human capital is based on the concept that the acquisition of knowledge and skills increases the value of human capital. In this context, the study aims to assess the relationship between the teaching qualification and the academic performance of undergraduate courses in accounting Sciences at universities in southern Brazil. It is a descriptive research, developed through documentary approach, with the quantitative analysis of the data. The search sample understood 83 courses in public and private universities, who performed the Examination National of Performance of Students (ENADE) in 2009. In general, it appears that the universities have in this course, on average, 55% of teachers with master's degree and 10% with titration of doctor. Institutions with the largest number of lecturers with the first line-up, also have higher levels of teachers with PhD training. The results found show that universities with the largest proportions of teachers with training in level stricto sensu won best concepts in this evaluation. The analysis of the strength of the relationship between the universities academic performance in ENADE and the total proportion of teachers with titration in masters or doctorate, submitted positive and statistically significant correlation. Such evidence suggests the confirmation of the relationship observed in this study. The findings of the research, convergent with the approach of the human capital theory, suggest that may be convenient for the universities the making of investments on professional qualification, as well as for teachers interested in qualify. In this way, it is concluded that the vocational training level stricto sensu contributes to the development and the accumulation of human capital, what generates benefits for institutions, teachers and academics.