Student's Attitudes and Opinions of the Graduation Course in Accountancy Sciences: a Study in a Public University

The aim of this work was to understand the under graduation Accounting students attitudes and motivations in public university in relation to graduate degree, looking for evidences of which the types of courses are which the degree of valorization and the periods involved in the search decision by this course type. The bibliographical revision treated the evolution of the graduate degree in Brazil, as well as the difficulties of the Accounting course. As the methodology was used research empiric-analytical, with descriptive approach, data collected by questionnaires, by a random sample of 65 students, identifying five analysis categories. The results evidence that the students are shown interested parties in following academic career, they can't differentiate graduate of master degree, the under graduation doesn't satisfy fully the market requirements, to graduate degree they also brings personal benefits and the investment in the course will have a guaranteed return. The research still revealed differences of opinions,significant among students of the shifts nocturne and morning.