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2023-05-23T21:12:25Z2023-05-23T21:12:25Z2019118https://doi.org/10.4013/base.2021.184.051984-8196http://hdl.handle.net/1843/53848https://orcid.org/0000-0003-4293-5392https://orcid.org/0000-0003-2522-3035https://orcid.org/0000-0002-0745-131Xhttps://orcid.org/0000-0001-8958-8725Este estudo teve como objetivo geral identificar quais são os fatores determinantes do processo de evasão de estudantes dos cursos de pós-graduação stricto sensu em Contabilidade no Brasil. A plataforma teórica discutiu teorias que buscam fundamentar o fenômeno da evasão universitária utilizando-se de modelos. Dentre elas, destacam-se as desenvolvidas por Tinto (1975, 1993, 1997), Spady (1970, 1971) e Bean (1980). A amostra analisada foi de 619 pós-graduandos dos cursos de pósgraduação stricto sensu em Contabilidade. A análise envolveu duas etapas. Na primeira, foi utilizada estatística descritiva para caracterizar a amostra e descrever um perfil dos pós-graduandos. Na sequência, foi estimado um modelo de regressão logística, para verificar os fatores determinantes da probabilidade de evasão de estudantes dos cursos stricto sensu em Contabilidade. Como principais resultados constatou-se que estudantes com maiores probabilidades de evadir dos cursos stricto sensu de Contabilidade no Brasil são aqueles não bolsistas, com interstício de 12 meses desde o curso anterior e relativamente jovens.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.porUniversidade Federal de Minas GeraisUFMGBrasilFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISBASE – Revista de Administração e Contabilidade da UnisinosEvasãoEstudantesEvasãoEducaçãoStricto SensuEstudantesDeterminantes do Processo de Evasão de Estudantes dos Cursos Stricto Sensu em Contabilidade no BrasilDeterminants of the Student Dropout Process of Stricto Sensu Accounting Courses in Brazilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/conferenceObjecthttps://revistas.unisinos.br/index.php/base/article/view/19302Victor Hugo PereiraJacqueline Veneroso Alves da CunhaEdgard Bruno Cornacchione JúniorBruna Camargos Avelinoinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/53848/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALDeterminantes do Processo de Evasão de Estudantes dos Cursos Stricto Sensu em Contabilidade no Brasil.pdfDeterminantes do Processo de Evasão de Estudantes dos Cursos Stricto Sensu em Contabilidade no Brasil.pdfapplication/pdf259418https://repositorio.ufmg.br/bitstream/1843/53848/2/Determinantes%20do%20Processo%20de%20Evas%c3%a3o%20de%20Estudantes%20dos%20Cursos%20Stricto%20Sensu%20em%20Contabilidade%20no%20Brasil.pdf595a3899cb79964f057684c180d65c95MD521843/538482023-05-23 18:12:25.964oai:repositorio.ufmg.br:1843/53848TElDRU7vv71BIERFIERJU1RSSUJVSe+/ve+/vU8gTu+/vU8tRVhDTFVTSVZBIERPIFJFUE9TSVTvv71SSU8gSU5TVElUVUNJT05BTCBEQSBVRk1HCiAKCkNvbSBhIGFwcmVzZW50Ye+/ve+/vW8gZGVzdGEgbGljZW7vv71hLCB2b2Pvv70gKG8gYXV0b3IgKGVzKSBvdSBvIHRpdHVsYXIgZG9zIGRpcmVpdG9zIGRlIGF1dG9yKSBjb25jZWRlIGFvIFJlcG9zaXTvv71yaW8gSW5zdGl0dWNpb25hbCBkYSBVRk1HIChSSS1VRk1HKSBvIGRpcmVpdG8gbu+/vW8gZXhjbHVzaXZvIGUgaXJyZXZvZ++/vXZlbCBkZSByZXByb2R1emlyIGUvb3UgZGlzdHJpYnVpciBhIHN1YSBwdWJsaWNh77+977+9byAoaW5jbHVpbmRvIG8gcmVzdW1vKSBwb3IgdG9kbyBvIG11bmRvIG5vIGZvcm1hdG8gaW1wcmVzc28gZSBlbGV0cu+/vW5pY28gZSBlbSBxdWFscXVlciBtZWlvLCBpbmNsdWluZG8gb3MgZm9ybWF0b3Mg77+9dWRpbyBvdSB277+9ZGVvLgoKVm9j77+9IGRlY2xhcmEgcXVlIGNvbmhlY2UgYSBwb2zvv710aWNhIGRlIGNvcHlyaWdodCBkYSBlZGl0b3JhIGRvIHNldSBkb2N1bWVudG8gZSBxdWUgY29uaGVjZSBlIGFjZWl0YSBhcyBEaXJldHJpemVzIGRvIFJJLVVGTUcuCgpWb2Pvv70gY29uY29yZGEgcXVlIG8gUmVwb3NpdO+/vXJpbyBJbnN0aXR1Y2lvbmFsIGRhIFVGTUcgcG9kZSwgc2VtIGFsdGVyYXIgbyBjb250Ze+/vWRvLCB0cmFuc3BvciBhIHN1YSBwdWJsaWNh77+977+9byBwYXJhIHF1YWxxdWVyIG1laW8gb3UgZm9ybWF0byBwYXJhIGZpbnMgZGUgcHJlc2VydmHvv73vv71vLgoKVm9j77+9IHRhbWLvv71tIGNvbmNvcmRhIHF1ZSBvIFJlcG9zaXTvv71yaW8gSW5zdGl0dWNpb25hbCBkYSBVRk1HIHBvZGUgbWFudGVyIG1haXMgZGUgdW1hIGPvv71waWEgZGUgc3VhIHB1YmxpY2Hvv73vv71vIHBhcmEgZmlucyBkZSBzZWd1cmFu77+9YSwgYmFjay11cCBlIHByZXNlcnZh77+977+9by4KClZvY++/vSBkZWNsYXJhIHF1ZSBhIHN1YSBwdWJsaWNh77+977+9byDvv70gb3JpZ2luYWwgZSBxdWUgdm9j77+9IHRlbSBvIHBvZGVyIGRlIGNvbmNlZGVyIG9zIGRpcmVpdG9zIGNvbnRpZG9zIG5lc3RhIGxpY2Vu77+9YS4gVm9j77+9IHRhbWLvv71tIGRlY2xhcmEgcXVlIG8gZGVw77+9c2l0byBkZSBzdWEgcHVibGljYe+/ve+/vW8gbu+/vW8sIHF1ZSBzZWphIGRlIHNldSBjb25oZWNpbWVudG8sIGluZnJpbmdlIGRpcmVpdG9zIGF1dG9yYWlzIGRlIG5pbmd177+9bS4KCkNhc28gYSBzdWEgcHVibGljYe+/ve+/vW8gY29udGVuaGEgbWF0ZXJpYWwgcXVlIHZvY++/vSBu77+9byBwb3NzdWkgYSB0aXR1bGFyaWRhZGUgZG9zIGRpcmVpdG9zIGF1dG9yYWlzLCB2b2Pvv70gZGVjbGFyYSBxdWUgb2J0ZXZlIGEgcGVybWlzc++/vW8gaXJyZXN0cml0YSBkbyBkZXRlbnRvciBkb3MgZGlyZWl0b3MgYXV0b3JhaXMgcGFyYSBjb25jZWRlciBhbyBSZXBvc2l077+9cmlvIEluc3RpdHVjaW9uYWwgZGEgVUZNRyBvcyBkaXJlaXRvcyBhcHJlc2VudGFkb3MgbmVzdGEgbGljZW7vv71hLCBlIHF1ZSBlc3NlIG1hdGVyaWFsIGRlIHByb3ByaWVkYWRlIGRlIHRlcmNlaXJvcyBlc3Tvv70gY2xhcmFtZW50ZSBpZGVudGlmaWNhZG8gZSByZWNvbmhlY2lkbyBubyB0ZXh0byBvdSBubyBjb250Ze+/vWRvIGRhIHB1YmxpY2Hvv73vv71vIG9yYSBkZXBvc2l0YWRhLgoKQ0FTTyBBIFBVQkxJQ0Hvv73vv71PIE9SQSBERVBPU0lUQURBIFRFTkhBIFNJRE8gUkVTVUxUQURPIERFIFVNIFBBVFJPQ++/vU5JTyBPVSBBUE9JTyBERSBVTUEgQUfvv71OQ0lBIERFIEZPTUVOVE8gT1UgT1VUUk8gT1JHQU5JU01PLCBWT0Pvv70gREVDTEFSQSBRVUUgUkVTUEVJVE9VIFRPRE9TIEUgUVVBSVNRVUVSIERJUkVJVE9TIERFIFJFVklT77+9TyBDT01PIFRBTULvv71NIEFTIERFTUFJUyBPQlJJR0Hvv73vv71FUyBFWElHSURBUyBQT1IgQ09OVFJBVE8gT1UgQUNPUkRPLgoKTyBSZXBvc2l077+9cmlvIEluc3RpdHVjaW9uYWwgZGEgVUZNRyBzZSBjb21wcm9tZXRlIGEgaWRlbnRpZmljYXIgY2xhcmFtZW50ZSBvIHNldSBub21lKHMpIG91IG8ocykgbm9tZXMocykgZG8ocykgZGV0ZW50b3IoZXMpIGRvcyBkaXJlaXRvcyBhdXRvcmFpcyBkYSBwdWJsaWNh77+977+9bywgZSBu77+9byBmYXLvv70gcXVhbHF1ZXIgYWx0ZXJh77+977+9bywgYWzvv71tIGRhcXVlbGFzIGNvbmNlZGlkYXMgcG9yIGVzdGEgbGljZW7vv71hLgo=Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2023-05-23T21:12:25Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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