The Brazilian way: analysis of procrastinatory behaviour in graduate students in accounting

Herberty Cerqueira Lima and Janaina Rute da Silva Caetano Dourado

Accounting Education, 2025, vol. 34, issue 5, 854-885

Abstract: Academic procrastination, which often subtly influences the learning process, is a globally relevant topic. However, studies on accounting education focus on academic procrastination in undergraduate courses. In the context of graduate-level accounting education, our study aims to identify the level of academic procrastination among graduate students in accounting in Brazil and investigate the influence of academic, demographic, and professional characteristics. Using a predominantly quantitative approach, the research surveyed students who were studying in graduate accounting programs across Brazil. The results indicate that most students exhibit procrastination levels below 50%, supporting the trend of low procrastination. Furthermore, the data reveal that students balance academic and professional responsibilities. However, those who do not engage in professional activities alongside their graduate studies demonstrate significantly higher levels of procrastination. The research contributes to the literature by highlighting the influence of professional characteristics on procrastination behaviour in academic settings and offering valuable insights to help mitigate academic procrastination among graduate students.

Date: 2025
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DOI: 10.1080/09639284.2025.2469072

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