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Model to Evaluate Attrition/Retention Decisions by Accountancy Diploma Students: Case Study Evidence from Sudan

Author

Listed:
  • Diaeldin Osman
  • Conor O'Leary
  • Mark Brimble

Abstract

Research to date which has analyzed attrition at universities and community colleges has tended to focus on clusters of factors which may or may not impact attrition. This paper extends the current literature and develops a model to evaluate attrition. Three core groups of factors which impact attrition are developed into a model. These are external factors, internal faculty factors, and demographic factors. The model was then tested on accounting students and the departmental head of a public institution offering accounting diploma programs in Sudan. The model identified many impacting factors from the three core groups. Satisfactory explanations were also available as to why other factors were not found significant, in this particular testing environment.

Suggested Citation

  • Diaeldin Osman & Conor O'Leary & Mark Brimble, 2014. "Model to Evaluate Attrition/Retention Decisions by Accountancy Diploma Students: Case Study Evidence from Sudan," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 71-88.
    • Handle: RePEc:ibf:beaccr:v:6:y:2014:i:2:p:71-88
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    References listed on IDEAS

    as
    1. Matthew Leone & Robert G. Tian, 2009. "Push Vs Pull: Factors Influence Student Retention," American Journal of Economics and Business Administration, Science Publications, vol. 1(2), pages 122-132, June.
    2. Edward P. St. John & Michael B. Paulsen & Deborah Faye Carter, 2005. "Diversity, College Costs, and Postsecondary Opportunity: An Examination of the Financial Nexus between College Choice and Persistence for African Americans and Whites," The Journal of Higher Education, Taylor & Francis Journals, vol. 76(5), pages 545-569, September.
    3. Michael Diamond, 2005. "Accounting education, research and practice: After Enron, where do we go?," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 353-362.
    4. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Attrition; Accountancy Diploma Students; Attrition Model; Sudan;
    All these keywords.

    JEL classification:

    • I20 - Health, Education, and Welfare - - Education - - - General
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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