Revista Catarinense da Ciência Contábil, ISSN 2237-7662, Florianópolis, SC, v. 20, 1-26, e3221, 2021 ISSN 2237-7662, Florianópolis, SC, v. 20, 1-26, e3221, 2021 DOI: 10.16930/2237-7662202132212 Available at http://revista.crcsc.org.br INSTITUTIONAL VARIABLES EXPLAINING THE PERFORMANCE OF ACCOUNTING AND ADMINISTRATION STUDENTS VITOR HIDEO NASU University of São Paulo. Address: Av. Prof. Luciano Gualberto, 908 | Butantã | 05508-010 | São Paulo/SP | Brazil. https://orcid.org/0000-0002-5176-6634 vnasu@usp.br BRENO GABRIEL DA SILVA University of São Paulo. Address: Av. Pádua Dias, 235 | Agronomia | 13418-900 | Piracicaba/SP | Brazil. https://orcid.org/0000-0002-8322-9235 brenogsilva@usp.br YANA MIRANDA BORGES Federal Institute of Education, Science and Technology of Amazonas. Address: Av. Sete de Setembro, 1975 | Centro | 69020-120 | Manaus/AM | Brazil. https://orcid.org/0000-0002-1866-5524 borges.yana@gmail.com BRIAN ALVAREZ RIBEIRO DE MELO State University of Maringá. Address: Av. Colombo, 5790 | Jd. Universitário | 87020-900 | Maringá/PR | Brazil. https://orcid.org/0000-0002-8217-114X brian.rmelo@gmail.com ABSTRACT The aim of this study was to analyze the association between institutional variables and the performance of Accounting and Administration students. The microdata of Enade 2018 were used, obtaining 152,491 valid observations. Performance was measured in three ways: final performance, performance in the general training test and performance in the specific component test. In addition, the following institutional variables were considered: academic organization, region, modality and shift. The data were examined using zero adjusted Box Cox Cole Green (BCCG) regression models. The results indicated the institutional variables were relevant to explain the performance. Specifically, it was staked students enrolled in federal centers of technological education had superior performance than the other forms of academic organization. Another relevant point was the students in the North region performed worse than other regions in general. However, they outdid the students from Central-East region in the issues of general training. Regarding the teaching modality, it was found that students of face-to- face teaching presented higher performance than the distance learning students (DL). And the full-time students had better performances overall. As implications, it is pointed out that institutions offering Accounting and Administration courses in the Northern region may want to improve the quality of education, as well as those of the Centre-Western shall want to do so in relation to general training education. Similarly, the teaching on the DL modality can be improved and the offer of full-time courses can be thought of and potentially implemented. Keywords: Institutional variables. Academic performance. Learning. Business. BCCG. Edited in Portuguese and English. Original version in Portuguese. Received on 11/3/2021. Revised on 12/13/2021. Accepted on 12/14/2021 by Prof. Dr. Sérgio Murilo Petri (Editor-in-Chief) and Prof. Dr. Sandro Vieira Soares (Associate Editor). Published on 12/23/2021. Copyright © 2021 RCCC. All rights reserved. It is allowed to quote part of articles without prior authorization, provided that the source is identified.