Evasão universitária nos cursos de ciências contábeis: um estudo de revisão sistemática

Abstract

Dropout occurs at all levels of schooling, and in higher education it has grown significantly in recent years, it can be caused by several factors, such as financial difficulties; lack of vocation for the accounting area; problems related to the choice of the course, with the didactics and methodology of the course; little interest shown by the students, etc. Aiming to contribute with answers to this problematic, the present study aimed to identify the determinants of university dropout in Accounting Science courses in the years 2016 to 2020 in Brazil. The present study presents the results of a systematic review research based on the planning model proposed by Levy and Ellis (2006), which consists of the execution in 3 phases: input, processing and output. The databases used to search for the articles related to university dropout in Accounting Science courses, were the Coordination for the Improvement of Higher Level Personnel (Capes), Scopus and Google Academic, in the years 2016 to 2020. Based on the results found, it can be seen that there is no consensus on dropout and its determinants, since each study has its own peculiarities and characteristics. It was evident from the research that university dropout is due to a set of internal (institutional) and external (student-related) factors. This work contributed to a better understanding of the subject of dropout, in terms of its occurrence in Accounting Science courses at Higher Education Institutions in Brazil.