Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik. Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten. Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer. Empiri: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion. Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen. / Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik. Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten. Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer. Emperi: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion. Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen. / Introduction: In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma. Methodology: In order to achieve the purpose of the study, we have chosen to apply both a quantitative- and a qualitative approach. To investigate the level of ethical reasoning we have conducted a survey on 50 auditors and 50 accounting students. This was followed up by three in-depth interviews with three auditors who participated in the survey. Theoretical framework: The theory is divided into three major areas; ethics in business, ethics in auditing and ethical reasoning in decisionmaking. The theory starts with a wider perspective to end with the theory concerning the main problem. Empirical findings: The results from the survey and the interviews are presented in an empirical discussion. Conclusion: The conclusions that can be drawn from this study are that auditors posses a high level of ethical reasoning in their decision- making. Auditors also have a higher ethical reasoning than accounting students when facing ethical dilemmas. Another conclusion is that students need more ethics education before entering the auditing profession, since ethics is what the profession is all about.

<p>Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.</p><p>Metod: För att uppnå vårt syfte med studien har vi valt att genomföra</p><p>både kvantitativ enkätundersökning samt kvalitativa intervjuer.</p><p>Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.</p><p>Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.</p><p>Empiri: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.</p><p>Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.</p> / <p>Introduktion: Revisionsbranschen har under de senaste åren drabbats av en rad skandaler vilka har fått stor uppmärksamhet i media den senaste tiden. De inträffade företagsskandalerna har bidragit till ökade krav på etik inom revisionsbranschen. För att revisorer ska återfå sin trovärdighet bland klienter och intressenter har kraven i allmänhet ökat på revisorer. Syftet med vår studie är att från ett svenskt perspektiv undersöka graden av etiskt tänkande bland revisorer. Detta kommer även att jämföras med det etiska tänkandet bland studenter för att se om det föreligger skillnader och likheter när det gäller etik.</p><p>Metod: För att uppnå vårt syfte med studien har vi valt att genomföra både kvantitativ enkätundersökning samt kvalitativa intervjuer. Enkäten genomfördes på totalt 100 respondenter varav 50 revisorer och 50 studenter. Resultaten från enkäten följdes upp av tre djupintervjuer med tre revisorer som även deltog i enkäten.</p><p>Teori: Teorin är indelad i tre större avsnitt; etik i allmänhet, etik inom revisionsbranschen samt etiskt tänkande vid beslutsfattande. Den teoretiska referensramen inleds med ett brett perspektiv på etik för att få en bakgrund till vårt huvudproblem som berör etiskt tänkande bland revisorer.</p><p>Emperi: Resultaten från vår enkätundersökning och de tre intervjuerna är sammanställda i en empirisk diskussion.</p><p>Slutsats: Slutsatserna vi kommit fram till är att revisorer har ett högt etiskt tänkande i beslutsfattandet och de har även ett högre etiskt tänkande än studenter vid etiska dilemman. En annan slutsats är att studenter behöver mer etik undervisning för att vara föreberedda på vad som väntas när de kommer att arbeta på revisionsbyråer. Etikundervising är viktigt då etik är grunden för revisionsbranschen.</p> / <p>Introduction: In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma.</p><p>Methodology: In order to achieve the purpose of the study, we have chosen to apply both a quantitative- and a qualitative approach. To investigate the level of ethical reasoning we have conducted a survey on 50 auditors and 50 accounting students. This was followed up by three in-depth interviews with three auditors who participated in the survey.</p><p>Theoretical framework: The theory is divided into three major areas; ethics in business, ethics in auditing and ethical reasoning in decisionmaking. The theory starts with a wider perspective to end with the theory concerning the main problem.</p><p>Empirical findings: The results from the survey and the interviews are presented in an empirical discussion.</p><p>Conclusion: The conclusions that can be drawn from this study are that auditors posses a high level of ethical reasoning in their decision- making. Auditors also have a higher ethical reasoning than accounting students when facing ethical dilemmas. Another conclusion is that students need more ethics education before entering the auditing profession, since ethics is what the profession is all about.</p>

This thesis offers a holistic insight into the expectations and experiences of university students in relation to academic feedback. The subjects are a diverse group of first year accounting and finance students in a post-92 university. What is identified and examined here is the lifeworld of a student studying within the current politicalised higher education environment. Many assumptions evident in the literature relating to students' attitudes and feelings about feedback are challenged. The approach adopted to develop this research is based on Layder's (1998) 'adaptive theory' combining existing social theory with my empirical data to identify and reconcile the impact of the observable social world on the lived experience of our students. A student's habitus (Bourdieu, 1977) and prior educational experiences often means she is unprepared for university study which results in a difficult and often painful transition. Building strong relationships with peers and academics is one of the most important components of student success, but many academics are often unaware of the reality of these students' lived experiences, neither are they aware of the possible impact the structures, regulations and overall power of the institution can have on students. This research establishes a link between students' pre-conceived ideas and expectations and their transition into university. Failure on the part of the institution to respond and manage students' expectations can lead to growing dissatisfaction with their academic experience which manifests itself in dissatisfaction with assessment, feedback and other aspects of their early experience. When a young, often disadvantaged student attends university she may already have overcome multiple obstacles: poor schooling; poor housing; limited financial resources; and a general lack of higher education knowledge. This research identifies the vast chasm in our understanding of students' needs and expectations. This study challenges the reliability and usefulness of using a broad range of metrics as proxies for learning, student satisfaction and quality assurance during a period when 4 metrics and benchmarks are being used to shape education. The underpinning rhetoric and ideology which informs political decisions is flawed. The study challenges the current performative approach to providing feedback and measuring effectiveness. Contrary to the classical concept of rational economic man many people's choices are restricted to a simple satisficing1 strategy because their academic ambition is bounded by cognitive limits because they have not had access to all the cultural and social capitals which might have shaped their decisions and prepared them for their university experiences differently. Using Pierre Bourdieu's sociological concepts of habitus, capital and disposition (Bourdieu, 1977a), I reposition assessment and feedback within the wider context of the students' life experiences and identify the limitations imposed on these students, first by their past and then by universities' failure to position their higher education provision within a framework in which these adolescents can develop and grow within a suitable supportive environment which recognises and accepts who they actually are. Such an approach to their higher education experiences will begin to redress the issue of feedback in accounting.

O desenvolvimento de uma nação está diretamente relacionado à educação proporcionada à sua população. Estudar aspectos do comportamento dos alunos pode contribuir para alguma política ou prática educacional, desenvolvendo o campo do conhecimento em estudo. Nesse sentido a presente tese teve como objetivo analisar o comprometimento dos estudantes de Ciências Contábeis com relação à aprendizagem. Para tanto, foi realizado um estudo descritivo, embasado na Teoria do Envolvimento, cujo construto para o comprometimento foi o tempo (energia) gasto pelo aluno com atividades relacionadas a sua aprendizagem. Quanto ao método, utilizou-se de um levantamento por meio da aplicação de um questionário (baseado no National Survey of Student Engadement - NSSE)) em 692 estudantes do curso de Ciências Contábeis de seis Universidades Federais existentes no estado de Minas Gerais. A partir dos resultados constatou-se que os alunos do curso de Ciências Contábeis são mais comprometidos com atividades que envolvam estudar em grupo ou sozinho, apresentar trabalhos em sala, discutir sobre carreira profissional com seus colegas e professores e com o trabalho. Contudo a menor parte participa de atividades extracurriculares como diretórios acadêmicos, associações atléticas e exibições artísticas. Verificou-se também o baixo interesse por programas de iniciação científica, monitoria, estudo de outro idioma e curso no exterior. Corroborando com os achados supracitados, por meio do modelo de regressão linear múltipla constatou-se que as variáveis que afetam o comprometimento são: 1) horas por semana estuda sozinho; 2) discutir sobre carreira profissional com colegas e professores, conversar sobre os planos de carreira profissional com os colegas, professores, orientador; 3) ler relatórios, textos e artigos; 4) trabalhar; 5) o trabalho estar relacionado com o curso de Ciências Contábeis. Contudo, cabe ressaltar a atividade de ser monitor apresentou um impacto. Assim, sugere-se, para o desenvolvimento do aluno de Ciências Contábeis, que ele seja incentivado a participar em atividades acadêmicas como associações acadêmicas, monitoria e iniciação científica. Destaca-se ainda o alto valor que os estudantes deram para seu próprio comprometimento e desempenho, contrastando com as respostas dadas pela frequência que desempenham as atividades acadêmicas por eles realizadas. / The development of a nation is directly related to education proportionate to its population. In this sense, the students study aspects of behavior can contribute to any political or educational practice, developing the field of knowledge in the study. In this sense this thesis was to analyze the engagement of the students of Accounting in relation to learning. Thus, a descriptive study was conducted, based on the involvement of the theory, which construct for engagement was the time (energy) expended by the student with activities related to their learning. As for the method, we used a survey by the application of a questionnaire (based on the National Survey of Student Engagement - NSSE)) in 692 undergraduate students of Accounting six federal universities existing in the state of Minas Gerais. From the results it was found that the Accounting course students are more engaged in activities that involve study in groups or alone, to present work in class, discuss professional career with their peers and teachers and work. However, the lower part of participating in extracurricular activities such as academic directories, athletic associations and art exhibitions. There was also the low interest in scientific initiation programs, monitoring, study languages and travel abroad. Corroborating the above findings, through the multiple linear regression model was found that the variables that affect the commitment are: 1) hours per week studying alone has more commitment; 2) discussion of career with peers and teachers, talk about career plans with colleagues, teachers, guidance; 3) read reports, texts and articles; 4) work; 5) the work is related to the course in Accounting. However, it is noteworthy the activity to be presented monitor an impact. Thus, it is suggested to develop the student of Accounting, he is encouraged to participate in academic activities such as academic associations, monitoring and scientific research. It also emphasizes the high value that students gave for their own commitment and performance, in contrast to the answers given by the frequency played by academic activities carried out by them

Learner-centred education has been in force in all schools in the Republic of Namibia since 1996. Progress towards adoption of learner-centred methods of teaching by teachers has been slow. The main purpose of this study is to examine how teachers understand the principles of learner-centred education in selected Secondary Schools in Omaheke Education Region. The secondary purpose of this study is to determine how teachers could be helped to improve the implementation of learner-centred education (LCE). The study used a qualitative approach. Data were collected from a purposively selected sample of Grade 10 accounting teachers in a specific region in Namibia by means of interviews, classroom observations and a qualitative questionnaire. Data were analysed thematically. The results indicated that, although the teachers had a positive attitude towards learner-centred education, they did not have the skills to adapt their teaching in an appropriate way to cope with the learner‟s lack of English literacy. The teachers possessed basic knowledge of learner-centred education practices, but found it very difficult to implement them in resource-poor environments. In addition, factors that hindered the effective implementation of learner-centred education in the classroom were identified. The study suggests ways to improve the knowledge and practices of teachers with regard to learner-centred teaching practices.

The study explores two research questions: Q1, What teaching methods do four-year accounting faculty use with nontraditional accounting students; and Q2, how effective do accounting faculty and students perceive those methods to be with nontraditional accounting students? Nontraditional students are defmed to be students 25 years of age or older. After interviewing 30 faculty members and surveying 53 students, a variety of different teaching methods were identified. Although, faculty indicated an inclination for lecture, they preferred group work, but did not use it because of time limitations and large class sizes. Further, the younger/traditional students preferred a variety of different teaching methods, while the older/nontraditional students preferred homework. Of particular importance was the finding according to faculty, that the wants and needs of the accounting profession did not correspond with the reasons why students major in accounting. The accounting profession wants and needs people with problem solving skills, an ability to cope with ambiguity, general business knowledge, and interpersonal skills. However, students are majoring in accounting because they want financial security, believe accounting is mathematics, like accounting's procedural nature, and believe accounting is unambiguous. Therefore, to graduate accounting students with wants and needs congruent with those of the accounting profession, accounting schools must either redirect accounting student majors or attract different students to accounting. Also of particular importance, were the differences of opinion by faculty of whether there should be an additional 30 hour educational requirement to become a CPA. While most faculty agreed that the additional education improved professional quality, and some even wanted the requirements made more stringent, perhaps similar to those to become an attorney, a significant and vocal minority of the faculty stated that they were opposed to the additional educational requirement because it would prevent poorer students from majoring in accounting because of the additional cost of the additional education. Finally, there is the issue of competition in the classroom. Most faculty indicated that competition was a fact of life in accounting, that competition needed to be used in the classroom, and that students needed to learn how to cope with it.

This study deals with three problems—the influence of the study of accounting on the value-level choices of individuals, a comparison of value—level choices among accounting populations, and a comparison of value-level choices between accounting and each of four other disciplines. Two models were developed to test sixteen hypotheses related to these problems. One model isolates any influence of the study of accounting on value-level choice and the other model develops value-level profiles without regard to cause. Multiple Regression Correlation techniques were used to analyze the data.

This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

Financial aid contributes significantly to higher education participation in South Africa. However, while research focused on how financial aid improved access to University, little is known about its effect on ‘on-time' degree completion. Therefore, this research aimed to investigate to what extent financial aid affected the likelihood of on-time graduation as a function of selected student input and higher educational factors for students' success in studying towards a Bachelor of Commerce (BCom) at the University of Cape Town (UCT). To better understand the above factors, the researcher conducted a quantitative study applying Event History Analysis (EHA) and the Input-Environment-Output (I-E-O) model (Astin, 1993). A logistic regression within a discrete-time model with a personperiod dataset was performed. Data from the 2013 to 2018 UCT student records formed the basis of this research with a sample size of N=842. Based on the literature review, the input variables were gender, race, age, school type, final grade 12 marks and students' performance in the National Benchmark Tests (NBT). The environmental variables were enrollment in the academic development and support programme ‘Step-Up' and financial aid. Contrary to expectation, the results for the environmental variables surprisingly revealed that receiving financial aid decreased the likelihood of on-time graduation. Receiving GAP Aid indicated no statistically significant association with on-time graduation. Furthermore, enrolment in Step Up significantly increased the likelihood of on-time graduation, all else being equal. The findings for the input variables indicated that females and younger students were more likely to graduate on time than males and older students. White students were more likely to graduate on time than Black, Coloured and Indian/Asian students, which shows that this issue remains a transformation issue for Higher Education Institutions (HEIs). Another unexpected result was that the type of school attended and participation in NSC English indicated no association with on-time graduation. Most notably, students with NSC Accounting had a more significantly positive likelihood of on-time graduation than students with NSC Mathematics only. The research findings contribute value to the discussions on accounting education research and how to improve on-time degree completion. Secondly, the results could benefit policy decisions for student admission to the BCom programme. While the research results will reflect the nature of this specific university, the findings may also be valuable to other public HEIs with similar admission standards and student bodies.

A percepção sobre as causas dos acontecimentos faz parte da vida cotidiana. Atribui-se causas aos eventos na busca de entendimento que permita prever, controlar e alterar resultados futuros. Questões como \"Por que não passei na prova?\" e \"Porque fui o primeiro colocado no vestibular?\" conduzem à percepção de uma causa explicativa, seja para o fracasso ou para o sucesso. A Teoria da Atribuição Causal tem sido examinada para compreender e explicar como as pessoas interpretam os determinantes de seu sucesso ou fracasso em situações de desempenho. As causas percebidas estarão relacionadas à percepção de cada indivíduo sobre o evento, o que não implica causalidade real, dado que a ação será efetivada de acordo com a percepção de cada indivíduo sobre o evento. A abordagem teórica utilizada nessa pesquisa foi a Teoria da Atribuição Causal, proposta por Bernard Weiner, no contexto educacional, com foco nas atribuições causais para sucesso e fracasso acadêmicos. Neste cenário, o objetivo principal da pesquisa foi identificar as causas percebidas como explicativas do desempenho acadêmico de estudantes do curso de Ciências Contábeis. Buscou-se também obter evidências e subsidiar a discussão sobre a relação entre o sucesso e o fracasso acadêmico, a modalidade de ensino, a autoestima e o perfil do estudante. Os dados foram coletados por meio de um questionário aplicado aos estudantes de Ciências Contábeis de duas Universidades Federais que oferecem o curso em duas modalidades de ensino (presencial e a distância) e 738 respostas válidas foram obtidas para análise. O questionário foi estruturado em três blocos (I - desempenho e causas percebidas, II - mensuração da autoestima e III - perfil do estudante). Os resultados apresentaram um perfil com idade média dos estudantes de 27,4 anos (34,27 na modalidade EaD e 24,87 na modalidade Presencial). A maioria dos estudantes (83%) exercia atividade remunerada (90% na EaD e 80% na presencial) e as mulheres representaram a maioria dos respondentes (62% na modalidade EaD e 58% na modalidade presencial). As causas internas, especificamente o esforço e a capacidade, foram mais indicadas como explicativas do sucesso acadêmico e as causas externas, especificamente a dificuldade da tarefa, a flexibilidade de horário e a influência negativa do professor, foram as mais indicadas como explicativas do fracasso acadêmico. Como os resultados apontam que os estudantes indicaram com frequência a própria capacidade para explicar o sucesso, pode-se admitir manifestação da tendência autoservidora, que contribui para a manutenção da autoestima, diante da influência positiva na motivação. Entre as causas do sucesso, a capacidade associou-se a um nível mais elevado de autoestima e a causa sorte associou-se a um nível mais baixo de autoestima. Entre as causas do fracasso, a dificuldade da tarefa associou-se ao nível mais baixo de autoestima. Uma análise geral permite observar que os estudantes dedicam pouco tempo aos estudos, atribuem sucesso principalmente a si mesmos e o fracasso a terceiros, e apresentam uma elevada autoestima associada principalmente ao sucesso atribuído à capacidade. Em futuras pesquisas, recomenda-se estudos pilotos, com objetivo de definir outras atribuições causais para elaboração de novos instrumentos de coleta de dados, por meio de abordagem metodológica qualitativa, que possam ampliar os achados e contribuir com a literatura. / The perception about causes of events is part of daily life. Causes are attributed to events in order to be able to make previsions, and control and change future outcomes. Questions like \"why didn\'t I pass the test?\" and \"Why was I the first place in the entrance exam?\" lead to perception of an explanatory cause for failure or success. The Theory of Causal Attribution has been examined to understand and explain how people interpret their success\' or failure\'s determinants in performance situations. The perceived causes will be related to the each individual\'s perception about the event, which does not imply real causality, given that the action takes place according to each individual\'s own perception about the event. The theoretical approach used in this research was the Theory of Causal Attribution, proposed by Bernard Weiner, in the educational context, focusing on causal attributions for academic success and failure. In this context, the main objective of this research was to identify the causes perceived as explanatory of Accounting students\' academic performance. The research also sought to obtain evidence and support to the discussion about the relationship among academic success and failure, the modality of education, self-esteem and students\' profile. The data were collected through a questionnaire administered to Accounting students of two Public Universities offering the Accounting major in two modalities of education (traditional and e-learning), and 738 valid answers were obtained to the analysis. The questionnaire was structured into three parts (I - performance and perceived causes, II - self-esteem measurement and III - students\' profile). The results showed a profile where students are 27.4 years old on average (34.27 in the e-learning modality and 24.87 in the traditional modality). Most students (83%) were working (90% in the e-learning and 80% in the traditional modality) and most respondents (62% in the e-learning and 58% in the traditional modality) were women. The internal causes, specifically effort and ability, were highlighted as explanatory factors for the academic success and the external causes, specifically task difficulty, schedule flexibility and the teacher\'s negative influence, were highlighted as explanatory factors for the academic failure. Since the results show that students often indicate their own ability to explain their success, this indicates a manifestation of the self-serving bias, which contributes to maintaining the self-esteem in the face of motivation\'s positive influence. Among the causes of success, the ability was associated with a higher level of self-esteem and luck was associated with a lower level of self-esteem. Among the causes of failure, the tasks\' difficulty was associated to the lower level of self-esteem. A general analysis allows observing that students spend little time studying, mainly attribute success to themselves and failure to others, and have a high self-esteem mainly associated to the success attributed to capacity. As future researches, pilot studies are recommended in order to set other causal attributions for developing new data collection instruments, through a qualitative approach, that can expand the findings and contribute to the literature.