The research aimed to analyze the development of resilience among first-semester students of the accounting higher education course. Resilience in higher education refers to the ability of students to adapt and thrive despite academic and personal challenges, maintaining motivation, managing stress, and achieving success in their studies. Research conducted in different countries and fields of knowledge has shown that higher education students nowadays face many difficulties that threaten the continuity of their studies, such as financial pressures, mental illness, and family problems. All these situations can add significant stress and adversity to students' academic lives, necessitating protective and coping factors to overcome them. To reach the research objective, we first applied a questionnaire to 42 students and then conducted five interviews with accounting undergraduates from a Brazilian public higher education institution. Using this approach, it was possible to triangulate the data collected, bringing greater depth to the findings of the investigation. The main results revealed common aspects related to resilience development among first-semester accounting students. Regarding the factors related to stress and adversity, special attention was noted in the transition from high school to higher education, especially concerning academic rigor and the need to adapt to new study methods and environments. Consequently, managing academic and personal life emerged as a relevant challenge for the research participants. Common difficulties were also noted regarding the initial structure of the curriculum, especially with the subject “Analytic Geometry and Linear Algebra”, which is mandatory for freshmen accounting students at this higher education institution. From the perspective of protective factors, some prior academic experiences were relevant to help the freshmen manage the demands of their current studies. Family support and strong social networks were consistently noted as critical strategies to cope with academic and personal pressures. Effective time management and organizational skills emerged as essential strategies for balancing academic workload with personal life, particularly for those who worked while studying, which is a common situation for Brazilian accounting students. Finally, the perceived career opportunities in accounting were an important protective factor that motivated the participants to continue in the course, keeping them focused and determined. The study underscores the importance of developing support systems within educational institutions that address these common challenges and foster resilience through tailored interventions. This includes providing resources for time management, enhancing social support networks, and creating a supportive academic environment. These insights are crucial for educators and administrators to enhance student resilience and success, contributing to a broader understanding of resilience's impact on academic continuity. The research highlights the need for targeted strategies to support students in higher education, ensuring their ability to overcome challenges and succeed academically.

Keywords: Resilience, undergraduate students, freshmen, accounting education.