Determinantes do Processo de Evasão de Estudantes dos Cursos Stricto Sensu em Contabilidade no Brasil

Abstract

This study had as its general objective identify which are the determining factors of the student dropout process of stricto sensu graduate courses in Accounting in Brazil. The theoretical platform discussed theories that seek to substantiate the phenomenon of university dropout using models. Among them, those developed by Tinto (1975, 1993, 1997), Spady (1970, 1971) and Bean (1980) stand out. The sample analyzed consisted of 619 postgraduate students of the stricto sensu postgraduate courses in Accounting. The analysis involved two steps. In the first, descriptive statistics was used to characterize the sample and describe a profile of the postgraduate students. Afterwards, a logistic regression model was estimated to verify the determinants of the probability of dropout of stricto sensu students in Accounting. As main results it was found that students most likely to evade stricto sensu Accounting courses in Brazil are non-scholarship students, with interstitial 12 months since the previous course and relatively young.