摘要：This research aims to determine the profile of the students of Accounting and the relationship of this profile with characteristics listed in the Theory X and Y about behavior in the workplace. Data were collected in the form of survey with the Accounting graduate and and postgraduate students of two educational institutions of the city of Recife, who were doing internship or working. In total 278 questionnaires were collected, which were divided into two stages. The first aimed to find out the profile of the students of Accounting, such as semester and schedule of the course, age, gender, type of link with the company working, salary, sector and company size. The second stage of the questionnaire was to find out the behavior of students in the workplace according to the assumptions of Theory X and Y. With regard to the assumptions of the Theory X and Y, it has been found that despite these learners suggesting a theory in some points, they do not accepted both theories completely. Moreover, it was seen that the variables age and link in the company they work for has a relationship with the assumptions of Theory X and Y, affecting the perception of students.
