DETERMINANT FACTORS FOR UNDERGRADUATE STUDENT’S DROPOUT IN AN ACCOUNTING STUDIES DEPARTMENT OF A BRAZILIAN PUBLIC UNIVERSITY

• Main Authors: Samuel de Oliveira Durso, Jacqueline Veneroso Alves da Cunha
• Format: Article
• Language: English
• Published: Universidade Federal de Minas Gerais 2018-05-01
• Series: Educação em Revista
• Subjects: Evasão; Ciências Contábeis; Ensino Superior
• Online Access: http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0102-46982018000100142&lng=en&tlng=en

ABSTRACT: The purpose of this article was to identify explanatory factors for undergraduate student’s dropout from the Accounting program of a Brazilian public university. The theoretical platform that guided the study was formulated using three evasion models related to higher education. The survey database consisted of socioeconomic and demographic information of 371 students. The research used quantitative and qualitative methodologies to reach the proposed goal. Quantitative data analysis was performed through logistic regression. The model proposed by the study was able to accurately predict 77% of the cases of dropout/completion from the sample. The qualitative step was based on five semi-structured interviews with those in the sample who dropped out of their studies. The findings of the research have helped understand the phenomenon of undergraduate student dropout from the Accounting program and stresses the importance of rethinking public policies for the retention of talent and, especially, of those students who depend on their work to maintain their studies.