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

Author

Listed:
  • Lúcia Lima Rodrigues
  • Carlos Pinho
  • Maria Clara Bugarim
  • Russell Craig
  • Diego Machado

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.

Suggested Citation

  • Lúcia Lima Rodrigues & Carlos Pinho & Maria Clara Bugarim & Russell Craig & Diego Machado, 2018. "Factors affecting success in the professional entry exam for accountants in Brazil," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 48-71, January.
    • Handle: RePEc:taf:accted:v:27:y:2018:i:1:p:48-71
    DOI: 10.1080/09639284.2017.1361851
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    References listed on IDEAS

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    1. Sheizi Calheira de Freitas, 2016. "The Impact of Evaluation Use on Accounting Programs' Performance: An Exploratory Study," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 20(6), pages 733-752.
    2. Jo Blanden & Paul Gregg & Lindsey Macmillan, 2007. "Accounting for Intergenerational Income Persistence: Noncognitive Skills, Ability and Education," Economic Journal, Royal Economic Society, vol. 117(519), pages 43-60, March.
    3. Grant, C. Terry & Ciccotello, Conrad S. & Dickie, Mark, 2002. "Barriers to professional entry: how effective is the 150-hour rule?," Journal of Accounting and Public Policy, Elsevier, vol. 21(1), pages 71-93.
    4. Gerald J. Miller & Hossein Nouri, 2015. "An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 6(2), pages 179-194.
    5. Rodrigues, Lúcia Lima & Schmidt, Paulo & Santos, José Luiz dos, 2012. "The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 15-24.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    2. Espahbodi, Arya & Espahbodi, Linda & Espahbodi, Reza & Walker, Rosemary & Thomas White, G., 2023. "Determinants of CPA exam performance," Journal of Accounting Education, Elsevier, vol. 64(C).

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