HomeInterdisciplinary Research Journalvol. 5 no. 1 (2017)

Attrition Factors of Accountancy Students in a University

Mary Ann G. Salazar | Jonathan O. Etcuban | Ma. Rosalina A Besario | Genevieve T Jacaban | Junrey L Manos | Jude A Seares

Discipline: Business Administration



Attrition is one of the many problems of teaching universities. It can deteriorate generalizability of enrolment data if students who stay in a degree program differ from those who drop out. The study determined the factors affecting attrition of Accountancy students to shift to Business Administration in the University of Cebu-Main Campus. The study utilized the descriptive correlational method. A researchers-made questionnaire was employed to 294 purposive-sample respondents who have enrolled the Business Administration. They are advised to answer the survey in five areas, namely: lack of preparation, non-persistence, socialization and adjustment difficulties, competing for interest, and low self-efficacy. The gathered data were treated using simple percentage, weighted mean, and Chi-square test of independence. The review uncovered that most of the respondents some way or another locate the recognized elements as patrons to whittling down in the Accountancy program. It was concluded that the most important three factors affecting students’ attrition were found out to be low self-efficacy, non-persistent and socialization and adjustment difficulties. These factors were found out to be strongly associated with the students’ decision to shift. The researchers recommend that the teaching strategy of the faculty members must be strengthened for students’ ease of understanding to Accountancy fundamentals.