Estudo sobre a retenção de estudantes do curso de Ciências Contábeis em uma IES pública

Abstract

The present study aimed to identify the predominant characteristics of the retention of students of the Accounting Sciences course in a public HEI. The research can be classified as descriptive and procedures as bibliographic, documentary and field research. The approach to the problem is quantitative and qualitative, with predominance in the first. The sample of the documentary research was composed by 12 classes, 6 of the morning shift and 6 of the nocturnal. Then, a questionnaire was applied with 16 questions divided into 3 blocks resulting in a total of 796 students, distributed by 537 students in the documentary analysis and 259 students enrolled in the current year with questionnaire application. The results showed that about 80% and 90% of the morning and evening students, respectively, did not finish the last period in the regular minimum course time. It was also observed that subjects with a predominance in calculation, except for Quantitative Methods Applied to Accounting for the morning shift, are among the two disciplines with the highest number of retention, in periods that are present. Except for the last period, considering the natural processes of withdrawal and disapproval, the second period with the highest retention index was observed, in the discipline of Financial Mathematics with 61.67% for the morning shift, and the 6th period , in the discipline of Analysis of Financial Statements with 84.51%, for the night shift. Another interesting fact, especially for the night shift, was the almost double increase in the number of retention in Financial Mathematics (76.09%) relative to the higher discipline in retention numbers of the 1st period, Mathematics I (42, 76%). Finally, regarding the possible causes of the retention in the perception of the reproached students themselves, it was noticed that the difficulty in the discipline, the teaching methodology of the teachers and the fatigue provoked by the work, contributed for the non-approval of these. It can be affirmed that the results showed a high number of students who do not finish the last period in the regular minimum time of the course and that there is a lag in the learning of mathematics that implies in the reprobation in the higher education in disciplines with predominance in calculation.