Martin Roberts, Neeta Shah, Dafydd Mali and Jinning Hong 2025. Dropout rates in undergraduate accounting degree programmes at a UK university: A 10-year longitudinal study. The International Journal of Management Education. 23 (3) 101253. https://doi.org/10.1016/j.ijme.2025.101253
| Title | Dropout rates in undergraduate accounting degree programmes at a UK university: A 10-year longitudinal study |
|---|---|
| Type | Journal article |
| Authors | Martin Roberts, Neeta Shah, Dafydd Mali and Jinning Hong |
| 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. |
| Keywords | Keywords: accounting education; dropout; academic failure; forensic accounting; diversity. |
| Article number | 101253 |
| Journal | The International Journal of Management Education |
| Journal citation | 23 (3) |
| Year | 2025 |
| Publisher | Elsevier |
| Publisher's version | |
| Digital Object Identifier (DOI) | https://doi.org/10.1016/j.ijme.2025.101253 |
| Web address (URL) | https://doi.org/10.1016/j.ijme.2025.101253 |
| Publication dates | |
| Published in print | Dec 2025 |
| Published online | 06 Aug 2025 |