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Objective: Analyze the relation between the Internal and External Locus of Control and resilience according to the social characteristics of Accounting students. Method: The data were collected by means of a survey, using Levenson’s (1973) for Locus of Control and Pesce, Assis, Avanci, Santos and Malaquias’ (2005) scale for resilience, respectively. The sample consists of 449 Accounting students from all regions of Brazil, with 31.63% men and 68.37% women. For the data analysis, multiple linear regression was applied and Student’s T-test, the ANOVA test and Cronbach’s alpha coefficient were calculated. Results: The results demonstrate that Accounting students in general have high levels of resilience and Internal Locus of Control, granting them a profile of determined, self-confident and persevering people when confronted with the difficulties of the undergraduate Accountancy education process. Differences in Locus of Control and resilience levels were found between female and male individuals, students from private, public and public-private institutions and according to marital status, in that the highest levels of Internal Locus of Control were found in male individuals and higher resilience in female persons. No significant difference in resilience was found according to the students’ marital status, but a higher perceived External Locus of Control was found in single students. Finally, both the External Locus of Control and resilience were higher from students from public-private institutions. Contributions: The study contributes by identifying the resilience and Locus of Control levels of Accountancy students according to gender, marital status, or even according to the type of institution. These factors from the psychological and social learning theory permit understanding the criteria that most affect aspects such as continuation in the course. |
