Analysis of the Determinants of Academic Performance. The Case of Auditor Accountant of the Pontifical Catholic University of Valparaíso

This article proposes an econometric model that allows to determine the number of semesters a student in the Accountant Auditor career of the Pontificia Universidad Católica de Valparaíso (Chile) invests in completing his university degree. In addition, it is about identifying the factors, related to academic performance or not, that determine this duration. The results obtained show how variables of both types affect the duration of university studies. In relation to the variables associated with academic performance, the average grades in the subject areas of finance and mathematics are the most influential in the duration of the career of Auditor Accountant. In addition, the age, the type of establishment where the previous studies were conducted, and the sex of the students have been identified as valid predictors of the academic performance of the graduates.