Determinantes de processo de evasão de estudantes dos cursos de pós-graduação Stricto sensu em Contabilidade no Brasil

Abstract

The objective of this study was to find evidence to identify determinants of the student dropout process of Brazilian stricto sensu graduate studies programs in Accounting. The theoretical platform has discussed hypothesis that seek to support the phenomenon of university dropout rates using models such as those developed by Tinto (1975, 1993, 1997), Spady (1970, 1971) and Bean (1980). In order to meet the objectives, the methodological approach consisted of six stages, addressing both quantitative and qualitative aspects. Wr have surveyed 619 graduate students and 41 dropouts from the stricto sensu graduate studies programs in Accounting, who responded to the data collection instruments made available online. In the first three stages, descriptive statistics were used to characterize the sample, describe a profile of graduate students with a dropout tendency and identify the reasons that led them to enroll in the program in the first place. The fourth step was to identify the reasons that contributed to student dropout in the perception of graduate students. Twenty-two possible reasons were listed and students were asked to rate them from 1 to 10 whether they contributed or not to student dropout. A logistic regression model was then estimated to verify the determinants of students dropout of stricto sensu programs in Accounting, and interviews with 8 dropouts were carried out to identify the causes that effectively led to their evasion. Results showed that the main reasons that led graduate students to enroll in the programs were: to follow the academic career and the increase in compensation, according to Academic Masters and Doctorate students; and to stand out professionally and follow the academic career, according to Professional Masters students. Difficulties to continue the program due to the time required for the studies and the hardship to reconcile academic activities with the professional ones were evaluated by the graduates as reasons that would highly contribute for the dropout of students of the stricto sensu programs in Accounting. By means of the estimation of the logit model, it was found that students with greatest probability of avoiding Brazilian stricto sensu programs in Accounting are non-scholarship students, with a gap of 12 months from the previous program, and relatively young subjects. The model was validated by means of suitable tests for this approach. Finally, after the interviewing of 8 students, it was possible to identify that distress, health problems, depression and family issues were difficulties reported during the program in addition to those already reported. The maturations, intellectual growth, acquired knowledge, rationalism and pragmatism were perceived impacts by those who attended the program, even though they could not reach the end. The results also showed the same profile for individuals predisposed to abandon the course and those who effectively evaded. They also demonstrated the solitary process of academic research and the importance of coexistence with other classmates. Finally, we have realized that in stricto sensu programs the subjects advance with a high degree of sacrifice of personal life.