Percepção dos discentes de Ciências Contábeis sobre a segurança privada e os fatores determinantes de seu custo

Abstract

In Brazil and other Latin American countries, the private security sector expanded significantly in a context of increased crime, violence and, consequently, a sense of widespread insecurity, where the state was unable to provide the population with security (CUBAS, 2005; ZANETIC, 2009). In addition, other factors have also influenced this expansion, conceiving the economic incentive and legal space for this type of private security service, such as the context of transformation of the urban landscape in the period, with the proliferation of so-called semi-public spaces, and buildings of public institutions (BAYLEY; SHEARING, 2001; OCQUETEAU, 1997; ZANETIC, 2009; In this context, the cost with private security started to grow considerably, presenting significant values both for individuals and for legal entities. However, although they represent significant expenditures to the State, private initiative and the population in general, it has still been a subject rarely explored by Brazilian scholars. Therefore, the present study intends to analyze the perception of the students of the course of Accounting Sciences of the public universities of Mossoró-RN on private security and the determinants of their cost. The research is classified as descriptive and exploratory in terms of its objectives, and as quantitative, regarding the approach of the problem. As for the procedures, it is classified as a cross-sectional survey, using a questionnaire adapted from Steden and Nalla (2010) and Moreira (2013). Data were analyzed through descriptive statistics and exploratory factorial analysis. With the results, it was verified that the students do not have a clear vision about the work developed by the private security agent (ASP), the main professional in this sector. In addition, it was found that the students consider that the installation of security equipment provides security, especially with regard to private property, such as their homes. The results obtained also allow us to conclude that, in general, the students consider that private security can be considered a measure to combat crime, under the precepts of Crime Situational Prevention Theory (PSC) techniques, whose main objective is discourage the practice of crime, that is, prevention, not punishment. It was verified that the services most used by the students regarding private security, incurred by the students, were: vehicle insurance; surveillance, patrols and patrols; introduction of physical barriers (locks, grids, safes, reinforced materials, etc.); and surveillance equipment (electric fence and alarm systems). Among the determinants of private security costs, the most influential were: "Growth of crime and feelings of insecurity" and "Inefficiency of the State in the promotion of public safety." From the theoretical perspective, it is worth noting that the findings of this research confirm the prognostics of the PSC Theory.