Determinant factors of dropout in accounting programs in Brazil

Abstract

Dropout is a growing phenomenon afflicting public and private higher education institutions (HEIs). The measures to contain dropout depend on actions and programs of assistance and guidance to be implemented by the HEIs themselves. Thus, it becomes relevant to know the attributes of students and institutions associated with the dropout phenomenon, in particular in the Accounting Sciences Courses in Brazil. Therefore, this research sought to map the HEI characteristics, the program and the students that determine the dropout. For this end, public data from the National Higher Education Census of 2015 and 2016 were collected. The variables selection occurred from the previous dropout literature. To calculate the annual student dropout, the Silva Filho et al.’s (2007) methodology was used. For data analysis, descriptive statistics and binomial logistic regression were performed. It was evidenced that the average rate of general dropout is relatively high, indicating that 31% of students enrolled in Accounting Sciences Courses in Brazil dropped out. The findings contribute to the programs managers and coordinators to implement actions and strategies to increase the efficiency of educational services through the dropout reduction.