External variables that could cause students to drop out of accounting courses: a study at a brazilian federal public university

Purpose: This study aims to identify external variables that could influence students’ decisions to drop out of the accounting program at a Brazilian federal public university. Methodology: This research employed a survey methodology, utilizing an electronic questionnaire composed of 47 assertio...

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Bibliographic Details
Main Authors: Magali Martins e Martins, Deize Aires Neves, Juliana Tonello Azevedo, Alexandre Costa Quintana
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-07-01
Series:Revista Ambiente Contábil
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Online Access:https://www.periodicos.ufrn.br/ambiente/article/view/40771
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Summary:Purpose: This study aims to identify external variables that could influence students’ decisions to drop out of the accounting program at a Brazilian federal public university. Methodology: This research employed a survey methodology, utilizing an electronic questionnaire composed of 47 assertions, organized into specific blocks for each construct examined. The study sample comprised 69 students who responded to the survey during the specified period. The data were analyzed using descriptive statistics and frequency distribution. Results: The primary findings of this study revolve around variables on which both men and women concur could incite them to drop out, specifically those related to work and to the accounting profession and studies. Conversely, the variables that most significantly influence men to consider dropping out pertain to health issues, dependence on transportation, and personal problems. For women, the most impactful variables are incompatible study/work schedules, health issues, and the low quality of prior education. Contributions of the Study: This research is expected to benefit educational institutions by informing the development and promotion of educational plans and support aimed at encouraging students to persist in their studies. By distinguishing between the factors that motivate men and women to consider dropping out, institutions can begin to tailor their dropout prevention strategies more effectively.
ISSN:2176-9036