Article Gold Open Access 2025

Dropout rates in undergraduate accounting degree programmes at a UK university: A 10-year longitudinal study

International Journal of Management Education
Journal · Vol. 23 · Issue 3 · Art. 101253
Abstract

This study provides an analysis of 10 years’ worth of dropout data from two undergraduate accounting programmes - Accounting & Finance and Forensic Accounting - at a UK university. The study explores whether dropout rates are consistent for different demographic groups. Data was collected from a population of 6948 students over a period of 10 years, from 2011 to 2021. The results of this empirical analysis show a consistent pattern as to when and why the students drop out. First, the reason identified for a student dropping out of an accounting degree is mainly due to academic failure. Second, the results show that students usually drop out either early or in the final stages of each academic year, across each level of the degree programmes. Third, the study also identifies significantly higher dropout rates among specific demographic groups, based on gender and ethnicity. Fourth, the results show that there is a difference in dropout rates between the two accounting programmes. This study will help to inform and enable the development of appropriate initiatives to prevent students from dropping out of accounting degree programmes. © 2025

Keywords

Author Keywords

Dropout Diversity Academic failure Accounting education Forensic accounting

Index Keywords

Author Affiliations
Department of Management Studies, The University of the West Indies, St. Augustine Campus, St Augustine, Tunapuna–Piarco, Trinidad and Tobago
University of Westminster, London, United Kingdom
University of East Anglia, Norwich, Norfolk, United Kingdom
University of Nottingham, Nottingham, Nottinghamshire, United Kingdom
Funding & Acknowledgements
No funding information
References 10 References
1 Addison, Letetia Mary, Predicting student retention in higher education institutions (HEIs), Higher Education, Skills and Work-based Learning, 13, 5, pp. 865-885, (2023)
2 A Step by Step Guide to Qualitative Data Coding, (2019)
3 Journal of Southeast Asian Research, (2017)
4 Ajjawi, Rola, Persisting students’ explanations of and emotional responses to academic failure, Higher Education Research and Development, 39, 2, pp. 185-199, (2020)
5 Global Review of Accounting and Finance, (2016)
6 Accounting Education Charting the Course Through A Perilous Future, (2000)
7 Alshurafat, Hashem, Perceptions of the usefulness of various teaching methods in forensic accounting education, Accounting Education, 29, 2, pp. 177-204, (2020)
8 International Journal of Science and Technology Educational Research, (2014)
9 Acfe Report to the Nations Archive Report to the Nations Archive, (2019)
10 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits, (2019)
Quick Actions
Full Text via DOI
Citation Metrics
1
Times Cited (Scopus)

References 10
Document Identifiers