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Determinantes do desempenho académico nos cursos de contabilidade
[Determinants of the academic performance in undergraduate courses of accounting]


  • Caiado, Jorge
  • Madeira, Paulo


Several authors have been investigating which factors influence academic performance in undergraduate business and accounting courses. However, most of these studies are not conclusive and some results are contradictory. This study aims to determine which demographic (age, sex, professional status, place of residence) and academic (entrance score, accounting score, math score) factors are relevant in the accounting course final score in a school near the coast when compared with those of a school in the interior of Portugal. Through the methodology of the linear correlation analysis and stepwise multiple regression, we found that only the variables associated, excluding age, with the academic performance were significant to explain the performance in the undergraduate accounting course, and that the magnitude of their effects did not quite differ with the geographic location of the school.

Suggested Citation

  • Caiado, Jorge & Madeira, Paulo, 2002. "Determinantes do desempenho académico nos cursos de contabilidade
    [Determinants of the academic performance in undergraduate courses of accounting]
    ," MPRA Paper 2199, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:2199

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    References listed on IDEAS

    1. Hanushek, Eric A. & Luque, Javier A., 2003. "Efficiency and equity in schools around the world," Economics of Education Review, Elsevier, vol. 22(5), pages 481-502, October.
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    More about this item


    Performance in undergraduate accounting courses; Demographic factors; Academic performance;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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