Determinant Factors for Undergraduate Student’s Dropout in an Accounting Studies Department of a Brazilian Public University

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.

Revisiting the Tinto's Theoretical Dropout Model

“…The modelling of the dropout problem can be considered an ad hoc process, taking into account that the process itself is highly dependent of several intertwined factors, such as geographic (Murray, 2014), social (Hurtado & Carter, 1997;Belloc et al, 2010;Paura & Arhipova, 2014), cultural (Hurtado & Carter, 1997;Wiseman et al, 2004), temporal and economical (Belloc et al, 2010), among several others, besides those related with the course (Gordon, 2016;Giannakos et al, 2017;Durso & Cunha, 2018;Xenos et al, 2002) and with the institution; as a consequence, it is a process hardly prone to generalization.…”

“…1) empirical validation of early dropout models, such as those described by Stahl and Pavel (1992), by Chrysikos and Ahmed and Ward (2017) and by Durso and Cunha (2018). The study conducted by Stahl and Pavel (1992) initially aimed at investigating the suitability of the Bean and Metzner (1985) model in community college data.…”

“…The main goal of the work by Durso & Cunha (2018) was to identify variables that could explain the levels of dropout from an accounting course offered by a Brazilian public university. The theoretical guidelines employed by the authors were based on three theoretical models of student's dropout, those proposed by Spady (1970), by Tinto (1975) and by Bean (1980).…”

Social Support, Academic Satisfaction, and Student Drop Out Tendency/ Dukungan Sosial, Academic Satisfaction, dan Kecenderungan Drop Out pada Mahasiswa

“…Menurut Durso & Cunha (2018) Harapan yang tidak jelas dan pemahaman yang buruk tentang hasil belajar antara dosen dan penguji dapat menyebabkan evaluasi tidak dapat diandalkan (Dahl, 2006). Peneliti menjadikan permasalahan ini sebagai dasar untuk meneliti hubungan antara dukung sosial dan academic satisfaction dengan kecenderungan drop out di UIN Sunan Ampel.…”

Comparación de técnicas de minería de datos para identificar indicios de deserción estudiantil, a partir del desempeño académico

“…Mejorar el capital humano requiere de estudiantes que completen sus estudios, y de un alto nivel de educación. La formación de profesionales está correlacionada con el aumento de la esperanza de vida, el aumento de la condición social, la reducción del riesgo de desempleo, entre otros [3].…”