Please use this identifier to cite or link to this item:
Title: Factors affecting success in the professional entry exam for accountants in Brazil
Author: Lima Rodrigues, Lúcia
Pinho, Carlos
Bugarim, Maria Clara
Craig, Russell
Machado, Diego
Keywords: Professional
Issue Date: 2017
Publisher: Taylor & Francis
Abstract: This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil’s Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy-makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates
Peer review: yes
DOI: 10.1080/09639284.2017.1361851
ISSN: 0963-9284
Appears in Collections:GOVCOPP - Artigos

Files in This Item:
File Description SizeFormat 
Factors affecting success in the professional entry exam for accountants in Brazil(1).pdf2 MBAdobe PDFrestrictedAccess

Formato BibTex MendeleyEndnote Degois 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.