The purpose of this article was to identify explanatory factors for undergraduate student’s dropout from the Accounting program of a Brazilian public university. The theoretical platform that guided the study was formulated using three evasion models related to higher education. The survey database consisted of socioeconomic and demographic information of 371 students. The research used quantitative and qualitative methodologies to reach the proposed goal. Quantitative data analysis was performed through logistic regression. The model proposed by the study was able to accurately predict 77% of the cases of dropout/completion from the sample. The qualitative step was based on five semi-structured interviews with those in the sample who dropped out of their studies. The findings of the research have helped understand the phenomenon of undergraduate student dropout from the Accounting program and stresses the importance of rethinking public policies for the retention of talent and, especially, of those students who depend on their work to maintain their studies.

The general aim of this study was identifying the motivational level of students in Accounting and Economics regarding the search for a stricto sensu graduate degree. Also, it sought to determine the variables that significantly influence the motivation of these individuals. Having the Self-Determination Theory as a basis, a questionnaire was prepared resorting to the Academic Motivation Scale developed by Vallerand, Pelletier, Blais, Brière, Senécal, and Vallières (1992), and translated into Portuguese by Sobral (2003). The database contains observations of 173 university students from public institutions in Minas Gerais, Brazil, which provided courses in Accounting and Economics. The methodological procedure consisted in conducting a non-parametric test of mean values for the Motivation Self-Determination Index (MSI) of students, in calculating the correlations between the MSI and individual characteristics of students, and finally in estimating multiple linear regressions. Research results indicated that students in Accounting showed no difference regarding the motivational level when compared to students in Economics. It was also possible to notice that women, older students, scientific initiation scholarship holders, those from lower socioeconomic backgrounds, and those whose mothers have higher educational level tend to have a rather self-determined motivation. Additionally, it was found that insertion into the labor market increases self-determined motivation to pursue a stricto sensu Master's degree only in the case of students in Accounting. The research was limited to the fact that the sample only included students of public education institutions from Minas Gerais. For future research, it is suggested that the procedures of this study be replicated in privet institution and in different states.

O presente estudo teve como objetivo identificar as diferenças em termos de complexidade organizacional das empresas auditadas por homens, quando comparadas com aquelas auditadas por, pelo menos, uma mulher. A plataforma teórica da pesquisa fundamentou-se nos fenômenos do glass ceiling e do pink collar work. A base de dados contou com 447 empresas listadas na BM&FBovespa. Para análise dos dados, foram estimadas regressões logísticas simples. Os resultados da pesquisa indicam que quanto mais complexa é a organização menor é a probabilidade de ela apresentar uma mulher como técnica responsável pelos serviços de auditoria. Além disso, identificou-se que das 447 empresas analisadas apenas 64 apresentaram, pelo menos, uma mulher como auditora externa responsável pelos serviços de auditoria no exercício de 2015. Esse número cai para 38, quando se considera as empresas cujo trabalho de auditoria externa é chefiado exclusivamente por mulheres.

O objetivo deste trabalho foi identificar e analisar as percepções de indivíduos atuantes em posições iniciais de empresas de auditoria contábil sobre as barreiras para a ascensão profissional feminina nessas instituições. Com o embasamento na teoria do sexismo e do teto de vidro, realizou-se um estudo com funcionários de três empresas pertencentes ao grupo conhecido como Big Four. Realizaram-se entrevistas semiestruturadas, por Skype, telefone e presencialmente, de acordo com a disponibilidade dos entrevistados. A partir do procedimento de análise dos dados coletados, foi possível constatar que a principal barreira para a ascensão das mulheres na carreira de auditoria é o fato de o trabalho não permitir conciliar a vida profissional e a pessoal, principalmente, em razão da alta carga horária de trabalho no período de alta demanda. Contribuindo para o descontentamento com a profissão, identificaram-se possíveis casos de assédios sexual e moral. Os resultados da pesquisa contribuem para a literatura da área, ao identificar barreiras que dificultam o desenvolvimento profissional de mulheres auditoras, e, ainda, para as empresas do setor, que visam tornar o ambiente de trabalho mais justo e igualitário.

This research analyzes how the resilience of higher education students is shaped during the undergraduate program by personal and contextual factors. In this research, the resilient student is one who faces a high burden of stress and/or adversity during their undergraduate course but manages to reach the end of the program satisfied and/or committed to the chosen career. Based on the literature review, we developed the Academic Resilience Model (ARM), which explains the sources of stress and/or adversity, as well as the protective mechanisms and/or factors that affect students throughout the program. We empirically test this model by conducting a phenomenology-based qualitative study at a public university in Brazil. The results of ARM validation indicate that the main sources of stress and/or adversity and protective mechanisms and/or factors come from individual, academic and external systems. Examples of sources of stress/adversity were the low initial motivation for the program, personal health problems, faculty didactic-pedagogical deficiency, difficulties in relationships with peers, and competing professional demands. On the other hand, the main protective mechanisms/factors identified were the capacity of adaptability, self-control, personal organization, good relationships with the faculty, integration with peers, and support of family. The research enabled identification of how resilience helps students to overcome barriers in higher education, generating important results for future education policies.

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This research aimed to identify the relations between the learning strategies adopted by distance education accounting students and their academic performances. In the context of the pandemic caused by Covid-19, several Higher Education Institutions (HEIs) needed to invest in technologies that facilitate the introduction and dissemination of the distance education. Despite the similarities in content between face-to-face and distance education, the learning process is different between the modalities, making it necessary to understand the strategies that help explain the performance of these students. To achieve the objective proposed by the research, a survey was carried out with 174 students of accounting undergraduate course in the distance education modality of a private HEI based in the city of São Paulo. The data used in this research was based in quantitative techniques, such as test of means, analysis of principal components and simple and multiple linear regressions. From the research results, it was possible to identify a positive correlation between the main strategies used by the students and the performance in the course, corroborating the literature consulted. Cognitive strategies, specially, proved to be more important for students in the research sample. The study results help to understand how accounting students use strategies that help their academic performance, which can be useful for course managers, students in the area, professors, and for the conduction of educational polices by the accounting association.