Resumo

GOMEZ RODRIGUEZ, Dustin Tahisin  e  ROJAS VELASQUEZ, William Eduardo. Returns of education of colombian counters. Human capital perspective. Dimens.empres. [online]. 2015, vol.13, n.2, pp.135-150. ISSN 1692-8563.  https://doi.org/10.15665/rde.v13i2.471.

The following article is a continuation of the research project "analysis of the returns to education of technicians, technologist’s graduate of economics from the perspective of human capital between the period 2001-2012 and the emulation of a Master’s thesis in which its overall objective was to analyze the employment situation of Colombian teachers (Gomez & Barbosa, 2014). In contrast with this, but following the same framework, the following article is to identify the returns to education of graduates of accounting in Colombia from the postulates of the theory of human capital in the period 2009-2012. For this income Mincerian equations were used for selection bias proposed by Heckman (1979), using data from the G.E.I.H. (Great Integrated Household Survey) for the 12 chosen professions corrected method. The main conclusion is that accounting graduates in the period show returns to education under the vast majority of professions.

Palavras-chave : human capital; accountants; labor market returns to education.

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