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This study aims to analyze the effects of psychological capital on the transfer of knowledge from accounting students to business organizations. A descriptive study was carried out, with 210 students from the Accounting Sciences course of two universities of the Itajaí Valley, Santa Catarina, and a quantitative data approach.

To compose the sample, the academics who were attending from the third semester of the course and working in business organizations were exclusively selected. Data collection was carried out by means of a questionnaire. and the analysis was conducted with the aid of modeling of structural equations. Ten hypotheses were established to investigate the theoretical relations object of analysis and to reach the objective of the study, of which only three were refuted.

The results showed an indirect relation between psychological capital and knowledge transfer, mediated by the acquired knowledge and the absorptive capacity of the students. It has been found that accounting academics transfer knowledge to the business organizations in which they work, which indicates that their experiences, skills and knowledge gained from the studies, are put into practice in their workplace. This transfer of knowledge depends on the knowledge acquired, the students’ absorptive capacity and, indirectly, on their psychological capital. In general, it was verified that motivational factors can contribute to the transfer of knowledge.

In general, it was verified that motivational factors can contribute to the transfer of knowledge, however, unlike that found in other studies developed on the subject, these are not direct determinants to the transfer of knowledge, being elements predictors for it to occur learning through its acquisition, which will influence this transfer. Thus, in the sample investigated, the evidences found revealed that the motivation for learning indirectly influences the transfer of knowledge, through the acquired knowledge.