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Factors affecting success in the professional entry exam for accountants in Brazil

Research output: Contribution to journalArticlepeer-review

  • Lucia Lima Rodrigues
  • Carlos Pinho
  • Maria Clara Bugarim
  • Russell Craig
  • Diego Machado
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.
Original languageEnglish
Pages (from-to)48-71
JournalAccounting Education: An International Journal
Issue number1
Early online date8 Aug 2017
Publication statusPublished - Jan 2018


  • Brazil post print

    Rights statement: This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting Education on 08/08/2017, available online:

    Accepted author manuscript (Post-print), 371 KB, PDF document

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