Spatial distribution of accountability professionals in Brazilian microregions: a spatialeconometrics analysis

Purpose: To identify socioeconomic factors influencing the spatial distribution of accounting professionals in Brazilian microregions. Methodology: The study uses microdata from RAIS 2016, socioeconomic IBGE data for gross domestic product per capita, demographic density, the number of active companies and organizations and the Municipal Human Development Index by FIRJAN 2016. The quantitative methods applied in order to find the relationship between variables includes spatial exploratory analysis, as Moran's I spatial correlation index. Multiple and spatial regression techniques are used, considering the ratio of accounting professionals in Brazilian microregions. Results: It is shown that IDHM is the most important variable to explain the presence of accounting professionals, followed by the number of companies active in a region. Therefore, the spatial distribution of accounting professionals is heterogeneous between regions. Contributions of the Study: Incorporates effects of spatial dependence to identify the individual contribution of each socioeconomic factor in explaining the spatial distribution of accounting professionals.