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The purpose of this study was to analyze the attitudes towards mathematics in university students of accounting and administrative sciences in Peru. The study was descriptive-comparative, quantitative, nonexperimental, cross-sectional. A total of 700 university students from study programs related to accounting and administrative sciences, selected intentionally from a public university and two private universities in the city of Arequipa, participated in the study. A valid and reliable instrument was applied to collect the information. It is concluded that the university students present medium level attitudes with a high tendency towards mathematics, being positive in the general attitude and in the cognitive and behavioral attitudes. However, they present negative attitudes in the affective dimension, since most of the students do not like mathematics classes. When comparing attitudes towards mathematics, male students present better positive attitudes than female students; likewise, students in the banking and insurance program present better positive attitudes than students in other programs; and according to the academic cycle, students in the last cycles present better attitudes than students in the first academic cycles. [ABSTRACT FROM AUTHOR]