Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Periódico Trimestral, digital e gratuito publicado pela Academia Brasileira de Ciências Contábeis REPeC, Brasília, v. 13, n. 1, art. 7, p. 106-127, Jan./Mar. 2019 Available online at www.repec.org.br ISSN 1981-8610 DOI: http://dx.doi.org/10.17524/repec.v13i1.1845 Relation between Locus of Control and Resilience aaccording to the social characteristics of Accounting students Abstract Objective: Analyze the relation between the Internal and Juçara Haveroth https://orcid.org/0000-0001-7327-0667 External Locus of Control and resilience according to the social M.Sc. in Accountancy from Regional characteristics of Accounting students. University of Blumenau (Furb) and Ph.D. Method: The data were collected by means of a survey, using candidate in Accountancy and Business Administration at Regional University of Levenson’s (1973) for Locus of Control and Pesce, Assis, Avanci, Blumenau (Furb). Contact: Rua Antônio da Santos and Malaquias’ (2005) scale for resilience, respectively. The Veiga, 140. Itoupava Seca. Blumenau (SC). sample consists of 449 Accounting students from all regions of CEP: 89030-903 Brazil, with 31.63% men and 68.37% women. For the data analysis, E-mail:
[email protected] multiple linear regression was applied and Student’s T-test, the Alyne Cecilia Serpa Ganz ANOVA test and Cronbach’s alpha coefficient were calculated. http://orcid.org/0000-0002-7192-6033 M.Sc. in Accountancy from Regional Results: The results demonstrate that Accounting students University of Blumenau (Furb) and Ph.D. in general have high levels of resilience and Internal Locus of candidate in Quantitative Methods and Control, granting them a profile of determined, self-confident Engineering at Federal University of Paraná and persevering people when confronted with the difficulties of (UFPR).