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

Durso, Samuel de Oliveira; Cunha, Jacqueline Veneroso Alves da

doi:10.1590/0102-4698186332

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Article • Educ. rev. 34 • 2018 • https://doi.org/10.1590/0102-4698186332 copy

DETERMINANT FACTORS FOR UNDERGRADUATE STUDENT’S DROPOUT IN AN ACCOUNTING STUDIES DEPARTMENT OF A BRAZILIAN PUBLIC UNIVERSITY¹ * Master in Accounting Science from the Federal University of Minas Gerais (UFMG). PhD candidate in Controllership and Accounting at University of São Paulo (USP). Professor of the Professional Master’s Degree Program and Course Coordinator at FIPECAFI College. E-mail:<sodurso@gmail.com>.

FATORES DETERMINANTES DA EVASÃO DOS ESTUDANTES DE CIÊNCIAS CONTÁBEIS DE UMA UNIVERSIDADE PÚBLICA BRASILEIRA

Authorship SCIMAGO INSTITUTIONS RANKINGS

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.

Keywords:
Dropout; Accounting; Higher Education

Variable	Coefficient	Odds Ratio	Wald’s Test
Constante	-1,7942 (0,5443)	0,1663 (0,0905)	0,001***
Gênero	0,7870 (0,3711)	2,1967 (0,8152)	0,034**
Idade	1,9379 (0,5226)	6,9441 (3,6292)	0,000***
EscolaridadePai	-0,8340 (0,3624)	0,4343 (0,1574)	0,021**
TurnoEM	-1,3208 (0,7970)	0,2669 (0,2127)	0,097*
LeituraLE	-1,1591 (0,5634)	0,3138 (0,1768)	0,040**
PreVest	-0,7126 (0,3760)	0,4904 (0,1844)	0,058*
OndeNasceu	-0,8413 (0,4152)	0,4312 (0,179)	0,043**
TipoResidência	0,9999 (0,4278)	2,7181 (1,1628)	0,019**
Número de Obs.	222
Prob>Chi²	0,0000
Pseudo R²	0,2073
Significant at 10%; Significant at 5%; **Significant at 1%

Classification	Dropouts (Sample)	Graduates (Sample)	Total
Dropouts (Model)	31	19	50
Graduates (Model)	32	140	172
Total	63	159	222

Classificatory Accuracy	Calculus	Percentage
Sensitivity	31/63	49,21%
Specificity	140/159	88,05%
Dropout Prediction Value	31/50	63,00%
Graduate Prediction Value	140/172	81,40%
Dropout Misclassification	32/63	50,79%
Graduate Misclassification	19/159	11,95%
Dropout Misclassification by the Model	19/50	38,00%
Graduate Misclassification by the Model	32/172	18,60%
General Classificatory Accuracy	(31+140)/222	77,03%

Classification	Dropout (Sample)	Graduate (Sample)	Total
Dropout (Model)	19	11	30
Graduate (Model)	24	95	119
Total	43	106	149

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