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Factors Affecting Success in the Professional Entry Exam for Accountants in Brazil
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Lima Rodrigues, Lúcia; Pinho, Carlos; Bugarim, Maria Clara; Craig, Russell; Machado, Diego – Accounting Education, 2018
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…
Descriptors: Foreign Countries, Accounting, Occupational Tests, Success