Factors that hinder graduation: The case of professional accounting careers in Peruvian universities

Abstract

The aim of this article was to investigate the variables that students describe as influential in the reasons for the delay in acquiring the degree of public accountant, using as a case study the career of the institutions that organize such professional careers in the 2015-2017 cohorts. To fulfill the suggested purpose, a quantitative-qualitative research design was constructed using primary data from surveys and semi-structured interviews with advanced students of said career. The sample was intentional non-probabilistic responded to 30 students, of which 19 belonged to the 2015 cohort, 8 to the 2016 cohort and 3 to the 2017 cohort. For qualitative data, it responded to 6 participants. As results 89% of the participants leaned to the personal factor as an inhibitor of graduation, likewise, 91% attributed to the curricular factor and 82% to the institutional link. By examining the students' own experiences and trajectories, we sought to shed light on the factors that students perceive as an obstacle to the graduation of public accountants in Peru and thus better understand the phenomenon of delay in the completion of university studies.