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Copyright of Revista Baiana de Enfermagem is the property of Universidade Federal da Bahia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: to verify which characteristics of Higher Education Institutions (HEI) are related to the approval of students in the CFC certification exam. Method: The institutional characteristics of 741 HEI taking the Exam's two editions of 2017 were analyzed. Inflated Beta Regression analysis was used to treat data. Results: the institutional characteristics that were positively correlated with higher approval indexes in the CFC exam include: ENADE score; IGC score; belonging to a public university; being located in a Brazilian capital; being well ranked in the Folha University Ranking; and offering graduate programs in Accounting. The variables negatively correlated were: Professors' work regime, Academic organization, and location in the Midwest, Northeast or North. Contributions: The expansion of Accounting Sciences in Brazil may not be associated with the obtaining of knowledge that is necessary for professional practice, as the exploratory variable RUF suggests. These results enable HEI managers to identify the institutional attributes that contribute to students' good performance in the Exam, supporting the management of factors that can be changed, resulting in improved training in accounting. [ABSTRACT FROM AUTHOR]

Copyright of Revista Gaucha de Enfermagem is the property of Revista Gaucha de Enfermagem and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)