Business Education & Accreditation

Vol. 9, No. 1, 2017, pp. 91-113

ISSN: 1944-5903 (print)
www.theIBFR.COM
ISSN: 2157-0809 (online)

FACTORS THAT IMPACT ATTRITION AND

RETENTION RATES FOR ACCOUNTANCY DIPLOMA
STUDENTS: EVIDENCE FROM AUSTRALIA
Diaeldin Osman, Alcorn State University
Conor O’leary, Griffith University
Mark Brimble, Griffith University
Yousef Jahmani, Savannah State University

ABSTRACT

The Paper examined attrition and retentions rates factors for technical and further education colleges in
Australia, the paper examined three factors eternal factors , internal factors and demographic factors, the
eternal factors are factors beyond the college control, the internal factors these are factors the college can
control, the demographic factors these factors also can lead to high attrition and low retention rates in
Australia, also the paper developed a model that can be tested in different environments setting. The finding
showed that some of external factors, internal factors and demographic factors indeed impacts the attrition
and retention rates in Australia.

JEL: M 410

KEYWORDS: Accounting Attrition, Accounting Retention, Community Colleges

INTRODUCTION

A
ccounting education underpins the whole accounting profession (Wilkerson Jr. 2010). According
to Diamond (2005) accounting programs taught inside business schools supply a substantial amount
of students entering the profession. This implies the profession is heavily reliant upon accounting
programs to produce trainee accountants.

Currently, there is a lot of negative publicity surrounding the profession (Lampe and Garcia, 2013, and
Sullivan, 2006). Similarly, Gerstein and Friedman (2013), Gordon (2011) Rogers, Dillard and Yuthas
(2005) stated that the accounting profession's appearance and reputation are based upon it being seen to act
with the "highest sense of integrity". Enron and other accounting scandals have contributed to the
accounting profession’s bad image and loss of public trust in the profession. This has led to a reduction in
students considering majoring in accounting (Hung, 2014, Heiat et al 2007).

The demand for accounting trainees has however increased in recent years. This high demand can be
attributed in part to the shortage of accounting graduates. This argument is supported by Campbell et al.
(2013), Wessels and Sumner (2013) and accounting governing bodies. The American Institute of Certified
Public Accountants (AICPA, 2004), note that business and legal environments should be encouraging an
expansion of the accounting profession. This is because the supply of competent accountants is insufficient
to meet the current demand. Similarly, Fielding (2005) noted a UK research study by Robert Half
International (RHI, 2001) which found that 40% of respondents reported their accounting firm had faced
difficulty in recruiting staff with the right accounting skills, to fulfil their increased workload. In Australia,
difficulty in recruiting competent accountants is also noted by Certified Public Accountant Australia (CPA,

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2011), and the Institute of Public Accountant Australia (IPA, 2007). According to Byrne and Flood (2005),
Jackling and Calero (2006), and French and Capage (2011) in Australia and other developed countries
around the world the demand for business studies has increased, but the number of accounting graduates
has decreased.

Meanwhile, a white paper commissioned by the American Accounting Association (AAA, 2000) revealed
disturbing news for the accounting profession. The report stated that both capacity and value at accounting
faculties in community colleges were experiencing major decreases. Currently all universities and colleges
are working to develop retention strategies, not only for accounting but for all majors. For example, Griffith
University, Australia in 2013 developed a ‘student’s success program’ to assist students achieving success
at University.

This section looks at the history of TAFE development, their characteristics, and their role in Australia.
Goozee’s seminal book, titled the development of TAFE in Australia, published in 2001 is highly
instructive. The first Australian university launched in Sydney in 1850, motivated each of the six states to
create their own university, and also led to the creation of the Australian National University in Canberra.
After the Second World War, the number of students that enrolled in higher education increased. So, in
order to meet this demand, more universities were opened, and by 1987 they were 400,000 students enrolled
in 19 Universities and 46 colleges of higher education (Yorke and Longden, 2004). Some of these colleges
are named TAFEs (Technical and Further Education). Both states and commonwealth government are
obligated to oversee TAFE institutions in Australia. TAFE colleges share mutual roots but all established
their own separate formation. This formation was a result of diverse social, economic, demographic,
geographic and political systems in each state (Goozee, 2001).

In summary, TAFEs are playing an important role in economic and development growth in Australia by
providing graduates that are needed in the labour market, including accountancy. Evaluation of attrition
rates therein, and comparison to other countries is therefore considered an important ground for research.
The rest of the paper is organized as follow Literature Review, Data and Methodology, Results, Concluding
Comments, Appendix, References and Biography.

LITERATURE REVIEW

External factors are factors that relate to students’ lives outside college. Burgess (2008) identified that these
factors can be used as predictors of student dropout rates. Thirteen individual factors have been extracted
from the extant literature. Some of these factors are: financial issues, jobs, family problems, physical or
emotional challenges, and motivational characteristics. Each of the 13 factors is taken in turn. Initially we
consider college (two-year) studies and then we consider university studies which have incorporated these
factors.

In the US, financial assistance programs are very important in supporting students’ admissions to
community colleges, especially students belonging to mid to lower socio-economic classes (St. John,
Paulsen and Carter, 2005). For these students, college assistance programs offer the money needed to enrol
in higher education, and without such programs students from these disadvantaged groups, would not be
able to obtain a college education (Dowd and Coury, 2006;, Mendoza, Horton and Mendez, 2012).

Furthermore, Nakajima, Dembo and Mossler (2012) and Vieira (2012) note that college fees are a very
important factor impacting both attrition and retention rates. Their research found that some students
discontinue their studies for a sometime, to seek employment that earns them money, and then they re-enrol
to continue their studies. However, in some cases they do not go back to college to continue their studies.
This finding is supported by other researchers such as Bynum (2010), who noted how students who receive
financial support are more likely to stay in college to complete their degree. Similarly, Clark et al. (2012)

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and Bharath (2009) found that being forced to pay for college was the number one factor that leads college
students to dropout.

Khan and Osman (2011) discovered that 59% of students enrolled in Dammam community college (Saudi
Arabia) said they would withdraw from college due to their financial situations. This was especially true of
students enrolled in the evening diploma program. Marital status is an additional factor impacting students’
attrition. According to Astin (1975) getting married while in college has little impact on attrition rates for
men, but is an important factor impacting attrition rates of female students. Subsequent studies support this
finding.

According to Ge (2011) who notes that marriage, de factor and committed relationships in the US play a
major role in females’ decisions to attend college. In the US marital status is a factor impacting student’s
attrition, especially for female students (Millar, 2010). According to Millar (2010), college students (two-
year) tend to have extra family and marriage responsibilities, compared to four-year college (i.e. university
type) students. This can lead to their withdrawal from college. This argument is supported by Tinto, (1993),
Stratton, O’Toole and Wetzel (2008) and Urwin et al. (2010). Other scholars also noted that the marriage
factor is positively associated with attrition (Bean and Metzner, 1985). This suggests that female’s students
are more concern about family responsibilities than male’s students which may impact their decision to
drop out from college.

Employment is an additional factor impacting students’ attrition. Many scholars stated that getting a job
while studying can lead to students’ decisions to drop out from college or university.

According to Nakajima, Dembo and Mossler (2012) note that in the US engaging in full time employment
while attending college full time has a significant influence on college student dropout rates. Full time
employed college/university students are less likely to prosper in college/university than students who do
not have a job (King and Bannon, 2002; Salisbury et al. 2012). According to Cuccaro-Alamin (1997) and
Riggert et al. (2006) students employed full time are less likely to attain a college or university degree than
other students; this because the job takes must of the time for these students.

Personal and family illness is an additional factor impacting students’ attrition. A few scholars linked this
factor to students’ drop out decisions from college or university.

According to Roberts, McGill and Hyland (2012) who conducted a study to find out the reasons female
students withdraw from college, a number of current and former students specified they had been influenced
by severe illness (3.7%) family fatality and illness (7.4%) or pregnancy (7.4%). These factors had forced
them to dropout from college. Kelly et al. (2007) similarly reported that about 23% of college students
withdraw from college for family issues, such as death or illness of a close family member, and pregnancy.

This current paper will investigate whether getting sick (self or family member) while studying can force
students to dropout from college. Another factor that can impact students’ decisions to drop out from college
is poor English skills. As this study cover two environments in which English is not the native language, it
is considered this can lead to higher attrition rates. This factor becomes a very important issue impacting
students enrolled in universities who teach their courses entirely in English and where this is not their native
language. In a US study, Bynum (2010) notes that English proficiency programs have definitely influenced
students’ decisions to stay in college, and have encouraged them to remain and obtain their degrees.

In South Africa Brits et al. (2011), note that a confident level of English proficiency, linguistic and study
abilities are crucial factors for guaranteeing academic success. According to Del Vecchio and Guerrero
(1995) students should be skilled in English language if it is the language of instruction. They also should
be competent enough to ask questions and understand their college instructors.

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Another factor that can impact a student’s decision to drop out from college is racial/ demographic tension.
College students enrolling in city colleges may come from different part of the country. Living away from
home, especially in Sudan can lead to higher attrition rates.

According to Pender (2010) who noted that students from under-represented communities in the US
(African American, Latinos, and American Indians) have the highest dropout rates compared to other racial
groups of students (i.e. white and Asian students). These students fail to continue their studies partly
because of inadequate or unsuccessful efforts by colleges to help them upgrade their academic and social
involvement in the institution’s setting (Summers and Hrabowski, 2006). Similarly, Mangan and Trendle
(2010) found that in Australia, college attrition rates among indigenous students enrolled at VETs and
TAFEs are higher than for other groups of students.

Lack of transportation is an additional factor impacting students’ attrition decisions. A few scholars linked
this factor to students’ dropout decisions from college or university. This factor can impact a student’s
decision to drop-out and as this study has three different environments, it will be tested in this research to
see its relevance.

Roberts, McGill and Hyland (2012) found that several characteristics of commuting to university were
found to be an issue among female students. The distance between the university and the student’s home
was an issue for 22% and transportation availability was a problem for 22% as well. The researchers stated
that these factors make it hard for students to be completely involved with their education and are more
likely to work in combination with other factors, which can lead to increased student attrition.
This paper will look how lack of transportation impact student’s decision to drop-out from college.
Conflict with college authorities is an additional factor impacting students’ attrition. This factor may
influence students’ decisions to drop out of college. This issue is very sensitive and that is why there is no
available literature considering it. This study is the first of its kind to link this factor to attrition rates.

There is a lack of literature concerning this factor and most attrition research has failed to focus on this
issue. This is possibly due to the fact that most research on attrition has emanated from Academic who
views attrition as the “student’s” problem, rather than any fault of the institutions. Also getting information
or data needed to investigate this issue it’s not easy, so views of Academic and difficulty of collecting data
played in this lack of literature.

In this paper will therefore investigate this issue to see if there is any evidence that it can impact a student’s
decision to withdraw from college or suspend their studies. Absence of clear policies is an additional factor
impacting students’ attrition. This issue is also very sensitive and explains why there is no available
literature considering it. This research is the first of its kind to link this factor to attrition rates.

As with the previous issue, this factor has not been investigated by many researchers. Again, this could
possibly be due to the potential for a negative image to emerge of universities and colleges. It is unlikely
colleges and universities are going to admit that their policies are weak and these factors contribute to
students’ dropping out. Dockery (2012) stated that college dropout issues should be blamed on high school
counsellors. He noted high school policies should be focused on this fact, to prevent or at least reduce
college dropout ratios. He stated that high school policies should focus on Academic performance and offers
extra Academic programs to help students academically by doing so students will perform better at college.

This paper will include the above factor in the devised model to find out if this factor is significant in
contributing to college attrition rates. Another factor that can be linked to attrition rate is poor
attendance/grades. Prior research demonstrates this factor has a strong influence on student’s drop-out
decisions.

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Bean and Metzner (1985) included GPA and its relationship to attrition among college students in their
model. Most researchers find that this factor is more related to community colleges than university due to
the different academic settings of the two groups. This is commented upon by many researchers (Leone and
Tian, 2009; Kinloch, 2012; Nakajima et al., 2012).

Another factor which may cause students to drop out is increased interest in other areas of study. Prior
research, listed below, linked this issue to high attrition rates. Currently accounting programs facing many
challenges such as losing their students to other areas (for example nursing, IT, etc.) and the explosion of
interest in information technology; have contributed to increased student interest in other area of studies
over accounting. Several studies and reports attest to this. These include AAA (1986) AECC (1990) Arthur
Andersen & Co. Perspectives Paper (1989) Frederickson and Pratt (1995) and French and Cappage (2011).
Accounting programs requires certain skills that are needed to enter the accounting profession, student’s
views these skills is challenging and demanding which contribute to their drop-out from accounting
program, and enroll in other majors that are less demanding, Kavanagh and Drennan, (2008).

This paper will include the above factor in the devised model to find out if this factor is significant in
contributing to college attrition rates.

According to Bougen (1994) and Ferreir and Santoso (2008) a negative view of accounting programs
appears to be reinforced in the first year of college education. This is exacerbated when outdated teaching
styles are used to teach accounting. For example when faculty teach bookkeeping and other quantitative
problems, students perceived this as negative because it is viewed as boring due to the way it is taught. This
can then impact on the students’ decision to continue (or discontinue) their studies in the field of accounting.
Another issue students sometime enrolling in program without known what skills the profession requires
which also can lead to high attrition rates. Johnston et al (2010), Dewey (1912)

Family pressure is another factor that can impact a student’s decision to drop out from college. Many
researchers wrote about this factor and its influence on attrition rates. Shah and Widin (2010) note that
education level of college students’ parents is an important factor in determining whether those students
persist at college. Parent education levels also play a major role in determining student accomplishment,
especially students from lower social class groups (which most community college students belong to).

Ishitani (2006) and Whitehead (2012) both note students who are the first person in their family to attend
college have higher dropout rates than other students. Similarly, minority group students and students
belonging to lower socio-economic classes, demonstrate higher dropout rates. This is supported by other
researchers such as Chen et al. (2005), Majer (2009) and Savi (2011).

This present paper expands upon previous studies of attrition models by using institutional internal factors
as well as external and demographic factors to predict attrition rates. These factors are linked to student
engagement in curricular and extra-curricular activities, for example, communication with faculty,
involvement in college activities, and interactions with other students. Many researchers have focused on
student characteristics regarding attrition. This paper will supplement findings as regards these
characteristics but will also investigate students’ satisfaction levels regarding their institutions

The general importance of these factors is highlighted in the literature in business management which shows
that customer satisfaction is very significant in retaining customers. Douglas, McClelland and Davies
(2008) conclude that, “the concept of the student as customer is not new”. They stated that students should
be considered as customers and their approval is significant to their retention. High levels of approval
among students will help in increasing college retention rates (Chandler, 2001).

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According to Petruzzellis and Romanazzi (2010) in Italy, student satisfaction is related to retention and has
become a very critical issue for colleges and administration. If students are not pleased, they will send
negative messages about the college to others. This will harm the image of the college. Students who will
not endorse their college to others create other issues such as engorging other students to drop-out, not
paying school fees (Blackmore, Douglas and Barnes, 2006). As Voss (2009) concluded, German student
approval increases not only student retention but also the potential enrollment of new students. It is therefore
important to know the aims of students. If these aims are fulfilled, then the overall satisfaction level will
increase

An institution’s registration system is a factor, which if students are not satisfied with, can increase the
attrition rate. A few researchers such as Hale and Bray (2011) Andrews (2003) and Angelo (1990) have
completed studies focusing on the influences of the college registration system and its impact on retention
and attrition rates. The findings of these researchers state that the college registration system strongly
impacts retention and attrition rates. Course scheduling/timetabling is another factor that may decrease the
satisfaction level of students. If it does, this can also be associated with high attrition rates.

According to Douglas, McClelland and Davies (2008) communication with students concerning
modification to course timetables and exams has a significant impact on student satisfaction and attrition
these due to fact students might have other plans and also this create impact students plan agenda. The
authors stated that keeping students notified about course syllabus, instructions, changes in schedules, and
paying attention to their comments, enhances student confidence and satisfaction.

The college accounting curriculum, as a potential attrition factor, has not been well investigated by
researchers. Most researchers (Allensworth and Nomi, 2009; Harris and Tienda, 2012; LeBeau et al.,2012)
focus on high school curriculum and its impact on college retention rates. Other researchers (Dorn, 1993
Ibrahim and Brihoum, 2001) propose that college curriculum must be reviewed regularly to ensure they
remain relevant to the requirements and demands of the industry.

Course assessment (exam grading, assignments, etc.) is another factor that many researchers investigated,
which also can be linked to attrition. According to Bahr (2012) students who do not pass their course the
first time are unlikely to enrol again in that course. Other researchers such as Bailey (2009) have also noted
that course assessment impacts college attrition, students who getting bad grades in exams are more likely
will not enrol in the same course again, this can impact course attrition rate. Bailey, Jeong and Cho (2010)
supported the above argument. Teaching and college instructors are another internal factor that can be
linked to attrition. Many researchers find this factor is highly associated with college attrition.

The teacher-student relationship has a major impact on students’ satisfaction levels and retention decisions
(Khan and Osman, 2011). The extant literature notes that ‘faculty-student collaboration” is a predictor of
student attrition (Pascarella and Terenzini, 1991). Tinto (1975) agreed that increased collaboration between
students and faculty supports the ties between students and their college, and helps in decreasing student
attrition rates. Another factor which may impact attrition is college facilities. This factor may not have been
investigated sufficiently by others.

Lau (2003) stated that course instructors can aid to keep constructive learning environment for their students
by using multimedia tools and creative instructional techniques such as cooperative and collaborative
learning in their classroom which can help to reduce attrition rate. An additional factor which may impact
attrition is technology. Many researchers have investigated this factor and its impact on college attrition.

The extant literature is inconclusive regarding the connection between student satisfaction, the utilization
of technology in higher education, and their relationship, if any, to student attrition rates. Green and Gilbert
(1995) supported the opinion that utilization of information technology improves the learning progression

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among college students. This can lead to better retention rates. Roy and Elfner (2002) and Khan and Osman
(2011) reviewed the benefits of utilizing technology in the classroom. Both studies noted the use of several
IT instruments such smart board and module, webtv can be valuable in the student learning process and
improves their satisfaction levels.

College services are an additional factor that may impact college attrition. Many researchers find that this
factor is highly associated with college attrition. According to Noel et al. (1985) counseling and advising
have a significant positive impact on student satisfaction and therefore retention rates. The authors believe
that employment preparation, and counseling and advising services by a college are crucial factors in
student retention.

Harvey-Smith (2002) notes that the accessibility of student services provided by the college can have a
huge impact on student’s persistence and retention decisions. The author also notes that students’
involvement in student unions, as well as their participation in college activities, will help in increasing
retention rates.

Another area which has not received much focus is the relationship between use of college facilities and
student retention rates. Mallinckrodt and Sedlacek (2009) tested this in the US and discovered that the use
of college facilities is indeed positively connected to students’ retention rates. Also the authors noted that
use of the library is positively related to retention as well. Their research concluded that the use of non-
academic facilities such as GYM, sport facilities was a particularly important factor that impacted attrition
decisions, especially for African American students. According to Windschitl (2008) and Fenzel (2001)
both found that several of the activities that help to maintain a healthy lifestyle also have a positive influence
on college retention rates.

According to Roberts and Styron (2010) and Pascarella and Terenzini (2005), note that many educational
institutions offer their students different types of academic services and resources in order to enhance the
chances of retaining them. Miller (2005) and Seidman (2005b) argued that if students are admitted to an
institution, then the institution should provide services that will assist these students to succeed.

The seven demographic factors included in this research are as follows: age, marital status, geographic
location/nationality, year of study, computer skills, and reasons for choosing an accounting program, and
willingness to encourage others to major in accounting. Some of these factors have been evaluated in
previous studies. Others however, it is argued, need more attention and so are included in this updated
model used to assist in evaluating factors impacting attrition decisions. The age factor can impact attrition
rates and many researchers have investigated this factor and its impact on attrition.

According to Khan and Osman (2011) note that literature which discusses student dropout rates in relation
to student age, shows inconsistent results. Some researchers believe that the age factor is directly related to
drop out decisions. Cooper (1990) stated that the age factor has a limited yet significant effect on student
attrition. Xenos, Pierrakeas and Pintelas (2002) concluded that older students are more likely to drop out
than younger ones. Hoyt and Winn (2004) reported that both stop outs (temporary withdrawals) and drop
outs were likely to be older students with children Anionwu et al. (2005) commented that young students
are less likely to finish their studies. Marital status is an additional factor that can impact attrition. Many
researchers have investigated this factor and its impact on college attrition.

According to Bradburn (2002) tested the characteristics impacting students’ withdrawal at two and four-
year colleges. His findings showed that around 62 percent of married students drop out from college within
a three years period.

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Geographic location and students’ nationality is an additional factor that may impact attrition. Prior research
has investigated this factor and its impact on college attrition.

A report by the Australian National Audit Office (as cited in Jackling and Keneley 2009), studied 485,983
tertiary students, including 102,868 international students. The study took place in the 2006 academic year
across 32 Australian universities. The study investigated student retention rates and the findings showed
that 89.5% remained at university, and only 10.5% withdrew. The 89.5% of students who stayed in their
course either finished their course or continued their studies from the previous year. 7.6% of the 102,686
international students dropped out which is a lower than the domestic students with an 11.3% drop out rate.

Other studies, such as Grebennikov and Shah (2012) similarly found that international students demonstrate
better retention rates than local Australian students. Other researchers have also noted that country of origin
has been classified as an element which influences students’ decisions to choose accounting as an area of
study and career (e.g. Mauldin et al., 2000 Tan and Laswad, 2006 and Jackling and Keneley, 2009).

Years of studies are an additional factor that can impact attrition. Prior research has investigated this factor
and its impact on college attrition. A study by Horn (2009) found that after three years of enrolment, forty
nine percent of community college students had remained as students. Reason for choosing the accounting
program is an additional factor that can impact attrition. Here again prior research has investigated this
factor and its impact on college attrition.

According to Uyar, Haydar and Kuzey (2011) investigated the reasons that influence students' career
choices in accounting. They began by summarizing the results of earlier studies. Mauldin et al (2000)
investigated twelve factors that influenced students’ decisions to choose accounting as a college major.
These factors are: career opportunities, accounting instructor, money, interest in the subject, parents,
enjoyment, pervious experience, life style, challenge, prestige, and usefulness. They found that the
accounting instructor was the most significant factor

Encouraging others to major in accounting is an additional factor that may impact attrition rates. Not many
scholars have investigated this factor and its impact on attrition, so it is included here to test its impact.

There is a lack of literature regarding whether students encourage other students to major in accounting and
the impact, if any; this has on student retention rates. Studies by Person (2002) and Albert and Sacks (2000)
stated that accounting practitioners and educators, if they had to redo their studies, would not choose
accounting as their choice of topic.

Based upon the discussions above a model to evaluate the impact of various factors on attrition rates has
now been developed. It has been developed from Bean and Metzner’s (1985) model, Tinto’s (1975) model
of student departures, and Astin’s (1975) work on student involvement.

This model also includes some new variables not previously evaluated. The model identifies three
categories of variables which impact upon attrition rates (i) external factors; (ii) internal factors; and (iii)
demographic factors. A diagram of the full model is presented on the next page. The overall intention of
the model is to show that it can be used as an evaluative tool with which to analyze attrition decisions in
different environments.

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Figure 1: Research Model

Institutional Internal Factors (H2)

• Registration
• Scheduling
• Curriculum
• Assessment
• Teaching
• Facilities
• Technology
• Services

External Factors (H1)

• Financial
• Marriage/relationship
• Employment
• Personal/family illness
• Poor English level
• Population reason
• Lack of transportation
• Conflict with the college authority (teachers,
administrators)
• Absence of clear policy rules (too much
Attrition Rate freedom).
• Poor attendance/ poor grades
• Increased interest in other area over
accounting
• Loss of interest in accounting / business
• Decrease in family pressure to succeed
• Other reasons

Dissatisfaction

• Demographic Factors
(H3)Age
• Marital status
• Geographic locations
• Years of studies
• Computer skills
• Reason for choosing
accounting program
• Encouraging others

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METHODOLOGY AND DATA COLLECTION

This paper study uses a mixed methodology approach of both quantitative and qualitative methods. Mixed
methods research is well supported by Lieberman (2005), Mertens (2009) and Creswell (2009) as it can
supply more extensive results for a specific research problem. Creswell further observed that quantitative
and qualitative methods in the fields of social and human sciences are well known, well justified and
appropriate. Woolley (2009) and Johnson and Onwuegbuzie (2004) also support mixed methods
approaches, claiming they offer an integrated approach to collecting data and can supply numerous
viewpoints to the same research questions, based on the above studies mixed methodology is the appropriate
one to use in the paper because it can supply extensive result for attrition problem, also its offer numerous
viewpoints to the research questions.

Data for this research was collected through questionnaire surveys completed by students and
administrators and structured interviews with administrators only. The questionnaires were then distributed
to the accounting/business students and their program directors in four TAFE colleges in Australia. Paper-
based questionnaires were distributed to collect the data. The reason for using a paper-based survey is
because of its reliability and emphasis on a broader population.

The researcher contacted six TAFEs in Queensland. Some of the colleges requested more clarification and
they enquired about the aims of the research which the researcher and his supervisors elaborated on. Then
a request for data collection was sent for higher management for approval after 4 weeks during fall 2013.
Only two directors out of the six colleges approved the researcher’s requests and their program directors of
business and accounting studies ultimately assisted in collecting the data. The researcher visited the first of
these two colleges two times which allowed the researcher on both occasions to distribute and collect from
students with the program directors present. The second college choose a different method with the program
director distributing and collecting the questionaries’ and then calling the researcher by phone to collect
them. Two additional colleges were contacted and also agreed to participate. At those two colleges the
college staff organized the survey completions and mailed all completed questionnaires to the researcher.
These interviews were conducted with the interviewee completing the list of questions and the reviewer
following up via phone conversation.

In summary, the survey instrument was distributed to the accounting students and their program directors
in four Australian TAFE colleges that offer a two year accountancy diploma program. In college one the
students completed the questionnaires during lecture time under the supervision of the college administer.
The second college allowed the researcher to visit the class rooms during lecture hours to distribute the
survey questionnaires to students. Administrators’ questionnaires and interview questionnaires were sent
to the program directors by e-mails and/or letter. The researcher subsequently collected the hard copies
from the program directors and also conducted the face-to-face interviews with the program directors at
this time.

Data from New South Wales and Western Australia TAFEs were distributed to accounting students during
lecture hours by course instructors and then submitted to the program directors. The data was collect during
the fall and spring semester of 2013The program directors subsequently sent all completed questionnaires
to the researcher by post. A total of 197 questionnaires were collected overall and actual attrition rates for
the four colleges were 20%, 40%, 20%, and 25%. It is argued that this convenience sampling approach is
suitable for this research and resulted in a geographically dispersed and representative sample of Australian
colleges participating in the study.

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RESULTS

Initially two reliability tests were performed. The first test measured the internal consistency of the external
factors, and the second measured the internal consistency of the internal factors. Tables 1 and 2 below
summarize the outcomes of these tests.

Table 1: Reliability Statistics –External Factors (A)

Cronbach's Alpha 0.84 N. of Items 14
External Factors Scale Mean Scale Variance Total Correlation Cronbach's Alpha
1 33.8557 86.714 0.383 0.838
2 34.5672 85.967 0.416 0.836
3 34.0746 88.209 0.344 0.840
4 33.9254 92.369 0.160 0.851
5 35.1642 84.398 0.486 0.831
6 35.2338 84.380 0.541 0.828
7 34.9950 83.495 0.537 0.828
8 34.8756 83.019 0.617 0.823
9 34.9403 83.476 0.578 0.825
10 34.4726 81.890 0.590 0.824
11 34.4279 81.446 0.608 0.823
12 34.7761 82.975 0.626 0.822
13 34.9801 86.490 0.461 0.832
14 34.3980 88.121 0 .383 0.837
Note: This table contains summary data of the reliability of the external factors

The Cronbach Alpha for the external factors for all colleges in Australia is 0.84. This implies 84% of the
items are measuring the same construct. This percentage is considered acceptable because it meets the scale
set in the previous chapter, as supported by Davidshofer (1988, p. 89, quoted by Peterson 1994).

The result of the reliability factor analysis of the internal factors provides a satisfactory measure when
compared to Nunnally’s (1967) benchmark. The result implies 90.3% of the items are measuring the same
construct.

H1A: External factors will impact attrition rates of accountancy programs

First basic analysis of means and independent sample t-tests were used to test Hypothesis 1, whether
external factors contribute to attrition in Australia. The students were asked if the listed external factors
would force them to terminate their accounting studies. The constructed measurement started with 1
(strongly disagree) and ended with 5 (strongly agree) on the 5-point Likert scale. Therefore, all factors with
means greater than 3.0 are considered to impact upon attrition. Referring to Table 2 rows 4 to 17, of the 14
external factors; three were found to impact on attrition, as they had means greater than 3.0.

Based upon the students’ responses it is valid to conclude that in Australia three external factors identified
in previous literature do indeed affect attrition rates in Australia. These are: financial issues, getting a job,
and personal/family sickness.

Another three factors displayed means close to 3.0, so the researchers concluded that these factors also have
some effect on students’ decisions to leave college. These were: loss of interest in the subject, academic
performance, and “other reasons”. The open ended “other reasons” question offered the following three
issues as impacting attrition: working full time leaving no time to attend classes, family responsibilities,
and the need to save more money for college.

The remaining eight external factors, marriage, interest in other major, issues with administration, absence
of clear policy, family pressure, demographic reason, lack of transportations, and English language issues,

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had means less than 2.75 and so could not be considered as impacting upon attrition in the Australian
setting. This is discussed further below.

Table 2: Reliability Test: Internal Factors (A)

Cronbach's Alpha 0.903 N. of Items 38

Internal Factors Scale Mean Scale Variance Total Correlation Cronbach's Alpha
If Item Deleted
Registration (Process) 131.4776 283.431 0.481 0.900
Registration (course selection) 131.3731 286.285 0.408 0.901
Registration (no Delays) 131.3731 286.635 0.41 0.901
Registration (Warning system) 131.7065 285.978 0.467 0.900
Registration (Announcement) 131.5473 270.629 0.315 0.911
Registration (Overall) 131.4975 286.281 0.423 0.901
Lecture and Exam (Flexibility) 131.6169 284.118 0.471 0.900
Lecture and Exam (Course conflict) 131.4826 287.251 0.405 0.901
Lecture and Exam (Exam conflict) 131.6567 288.837 0.34 0.902
Lecture and Exam (Overall) 131.5174 284.791 0.508 0.900
Curriculum (High Expectation) 131.3284 282.262 0.576 0.899
Curriculum (Transferable) 131.2239 287.975 0.404 0.901
Curriculum (Interesting) 131.2687 282.897 0.562 0.899
Curriculum (Contents) 131.1393 287.28 0.101 0.916
Curriculum (Overall) 131.2338 284.74 0.589 0.899
Exam and Feedback (Criteria) 131.3284 282.232 0.569 0.899
Exam and Feedback (Feedback) 131.3881 283.319 0.494 0.900
Exam and Feedback (Overall) 131.2786 285.082 0.494 0.900
Teaching Satisfaction (Knowledge) 131.2040 281.023 0.58 0.899
Teaching Satisfaction (Availability) 131.2139 282.339 0.53 0.899
Teaching Satisfaction (Cares) 131.1045 284.264 0.537 0.900
Teaching Satisfaction (Style) 131.1343 284.677 0.504 0.900
Teaching Satisfaction (Overall) 131.1542 281.751 0.629 0.898
Facilities (Computer lab) 125.8307 285.828 0.494 0.900
Facilities (Teaching facilities) 125.7937 285.794 0.461 0.901
Facilities (Class Size) 125.9339 284.915 0.511 0.900
Facilities (Overall) 125.7963 284.28 0.584 0.899
Technology Used (E-mail account) 131.4080 283.863 0.533 0.900
Technology Used (Support) 131.4527 284.369 0.53 0.900
Technology Used (Facility) 131.5274 285.38 0.519 0.900
Technology Used (Overall) 131.4826 286.251 0.464 0.901
Service (Learning resources) 131.393 286.88 0.434 0.901
Service (Bookstore) 131.5323 287.49 0.382 0.902
Service (Gym-Health facilities) 131.8209 288.478 0.361 0.902
Service (Support services) 131.5572 284.038 0.535 0.900
Service (Careers services) 131.5373 286.53 0.438 0.901
Service (Overall) 131.4279 286.506 0.505 0.900
Note: This table contains summary data of the reliability of the internal factors

These results indeed showed that external factors impact attrition rates in Australia, therefore H1 is
accepted. Let us now consider Hypothesis 2

H2A: Institutional internal factors will impact attrition rates of accountancy programs

The students were asked how satisfied they were with the listed internal factors. This time the constructed
measurement started with 1 (strongly dissatisfied) and ended with 5 (strongly satisfied). Hence, rather than
cutting off at the midpoint of 3.0 and evaluating whether or not the factors impacted attrition (as with the
external factors) an alternative analysis methodology was selected. The questionnaire contained 8 internal

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factor clusters: registration, scheduling of lecture and examination, curriculum, grading, teaching, facilities,
technology, and college services. These were then further sub-divided into 37 sub-factors.

As classified by both students and program administrators. Interestingly, both groups agreed on the order
of the two of the first four factors (Lecture scheduling, and registration), as noted above. Furthermore, from
the students' responses the first four means are very close in raw scores (3.47 to 3.57) and then there is a
gap to the remaining four means (3.70 to 3.87). For the administrators the differences are not that significant
except for the lecture factor and registration which are below 4.00. According to the students and
administrators' responses they agreed that the internal factors examination, facilities, curriculum, and
teaching are not contributing to students' decisions to drop out of college. On the other hand, students think
the first four factors impact their decision to leave college (lecture scheduling, college service, technology
and registration).

The administrators disagreed with students in two of these factors which were college services and
technology. They think these two factors should not have such an impact on student attrition. But they
agreed with the students on the other two which are lecture scheduling, and registration processes. They
believe these two factors are related to attrition. As students appear less than satisfied with four of the eight
factors (registration, technology, college services, and lecture scheduling) H2 is therefore accepted. Let us
now consider H3

H3A: Demographic factors will impact attrition rates of accountancy programs

The first two demographic factors to be assessed were age and marital status. Previous studies, as mentioned
above had found these to be significant factors impacting upon attrition decision. In the current sample of
four TAFE colleges, the numbers were significant enough to spread the participants in these categories to
assess their impact or otherwise upon attrition decisions. As regards the age factor, of the 197 respondents,
31 students are aged 17-20 years, 36 aged from 21-25, 51 aged from 26-30, and 79 aged 31+. For this
category colleges 1 and 2 have more students aged 31+ than the other two colleges.

Similarly, when considering marital status, of the 197 students who completed the survey 87 students are
de-facto or married and 110 single. College three had more single students compared to married ones.
Another significant demographic detail was gender with 79 students being female and 118 students male.
Only college 4 has more female students than male.

A further demographic factor, impact of years of study, also yielded a split which enabled analysis. 105
students who responded to the survey were in their first year and 92 were in their 2ndyear of study. Finally
58 students were international as opposed to 139 domestic.

A further analysis of the six demographic factors’ (age, marital status, nationality, year of study, reason
choice and gender) impact on external factors revealed that of the 14 external factors 4 were impacted. Age
had a significant influence on one external factor. This was external factor 11, loss of interest in accounting
with ANOVA results showing an F-score of 2.250 (significant at .084). Marital status had a significant
influence on a different external factor (external factor 4: personal/family sickness) where ANOVA results
showed an F-score of 3.840, significant at .051. Students’ nationality did not show any significant impact
on the external factors. Years of study significantly influenced three external factors; external factors 1
(financial, ANOVA results showing a-score of 3.083, significant at.081) 4 (personal/family sickness,
ANOVA results showing an F-score of 6.674, significant at.010), and 10 (academic, ANOVA results
showing an F-score of 3.478, significant at.064).

‘Reason choice’ had significant influence on three external factors (Ext 1: financial, ANOVA results
showing an F-score of 4.874, significant at .003, Ext 10: academic, ANOVA showing F-score of 2.441,

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significant at .066, and Ext 11: lost interest in the accounting subject, ANOVA showing F-score of 3.900,
significant at .010), Gender had significant influence on two of the external factors(Ext1: financial ANOVA
results showing a F-score of 4.311., significant at .039, Ext4: personal/family sickness, ANOVA results
showing a F-score of 6.663., significant at .011).

Two other demographic variables, level of computer skills, and whether the participant would encourage
others to commence accounting studies, were subjected to ANOVAs to evaluate any significant differences
as regards evaluation of the 14 external factors. In the two instances only one factor was noted as having
significantly different results and it was a different factor in each instance. Hence, these are deemed not to
have provided evidence of impacting attrition decision-making in this setting.

Additional evaluation of the impact of demographic characteristics on external factors was conducted on
an individual college by college basis. This produced the following not tabulated results, on a college-by-
college basis.

College 1 revealed 2 external factors were impacted by the respondents’ age (external factors 3, and 7).
Student’s nationality impacted six of the factors (external factors 1, 5, 8, 9, 12, and 14). Computer skills
impacted only one external factor, which was external factor 2. Other demographic factors did not impact
any of the external factors for college 1.

For college 2, years of study impacted seven of the external factors (external factors 1, 2, 3, 4, 10, 11 and12).
Marital status impacted three external factors (external factors 4, 9 and 13) Nationality impacted three
factors (external factors 5, 6 and 13). Other demographic factors were not impacted by any of the external
factors for college 2.

For college 3 computer skills impacted on one external factor, number 2. No other impacts were noted.

Finally, for college 4, ‘reason choice’ impacted seven factors (external factors 2, 5, 6, 7, 8, 10 and 11). Age
impacted two external factors (external factor 2 and 9). Students nationality impacted two external factors
(external factor 1 and 5) and computer skills impacted two factors (external factors 4 and 7).

Despite the many cross-impacts, there was not one common factor across the four colleges. In other words,
different demographic factors impacted the students’ external factor evaluations. As 13 of 14 external
factors revealed differences when evaluating results from the four colleges, these demographic factors are
assessed as significantly impacting attrition decisions.

A review of the raw data and response to open ended questions does not support the concept of demographic
factors influencing attrition decisions. The participants were asked whether they would recommend the
accounting programs to friends/family and to expand on their answer. The majority 163 (82.5% - this
explains the mean of 1.18 , as the construct was 1 = yes and 2 = no) said they would. The main reasons they
gave were, (i) many jobs in accountancy, (ii) entry accounting level positions require at least an accounting
diploma, and (iii) the diploma program is a pathway for university education. This demographic factor,
attitude towards recommending accountancy to others, therefore, appears to have no impact on attrition
decision-making.

The interaction of demographic and external factors noted above highlights the complexity of attempting
to evaluate attrition from accountancy courses overall. The actual attrition rates from the four colleges
reveal colleges 1 and 3 have the lowest rate (20% as opposed to two colleges with 40% and 25%). The only
three external factors which showed a difference between the colleges were financial factors (external factor
1) employment opportunities (external factor 3) and personal/family sickness (external factor 4). College 3
had a significantly lower mean in all three cases thus indicating they were less worried about these factors

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and so their lower attrition rate makes sense intuitively. However, when the ratings for the internal factors,
summarized by category are investigated, they reveal the means for college 2 are actually lower than
colleges 1, 3, and 4. This would suggest that college 2 students are more dissatisfied with their institution
and based upon the attrition figures they are more inclined to leave. These results indeed showed that
demographic factors impact attrition rates in Australia, therefore H3 is accepted.

H4A: There will be no difference in the attitudes of students between institutions, as to the impact of
influencing factors, on attrition rates of accountancy programs.

Based upon the fourth hypothesis, it was anticipated there would be no significant differences between the
participants of the four institutions in their attitudes towards attrition factors. Considering the external
factors firstly, 14 factors evaluated. A significance levels when ANOVAs were performed comparing the
mean scores of the four individual colleges. Four of the 14 revealed significant differences. These are
financial issues, academic performance, family pressure, and ‘other’. In three instances, financial problems
(external factor 1) academic performance (external factor 10), and other (external factor 14) students at
colleges 2 and 4 were more inclined to think they would be forced to leave, than students in colleges 1 and
3. The means for both colleges, in all three instances, being greater than the means for college 1 and 3. This
clearly demonstrates that there is a significant difference in attitudes of students between institutions, as to
the impact of influencing factors, on attrition rates of accountancy programs when considering the external
factors, H4 is therefore rejected.

However, when the internal factors are considered, no significant differences emerge. The means for the
37 internal sub-factors, extracted from the 8 institutional internal factors are, none of the factors reveal
significant differences (at the .10 level or below). Similarly the eight combined sub-internal factor means
reveal no significant differences (at the .10 level or below, column 5). So, when considering the internal
factors, it appears there are no significant differences between institutions from the same geographical
location, as to factors impacting student satisfaction, and ultimately therefore, decisions to terminate their
accounting studies. When we considered the internal factors no significant difference in opinions emerged,
so, H4A must be accepted as regards internal factors.

H5A: There will be no difference between the attitudes of students and administrators as to the impact of
influencing factors, on attrition rates of accountancy programs.

Based upon the fifth hypothesis, it was anticipated there would be no significant differences between
students and administrators in their attitudes towards attrition factors.

Considering the external factors firstly, some significant differences in attitudes between the administrators
and the students in 4 of the 14 comparisons. Administrators considered financial pressures, poor attendance
and grades, family pressure, and other reasons (motivations, program structures) would be more likely to
force students to leave their accounting studies than students.

Focusing on the internal factors, significant differences in attitudes between the administrators and the
students in all eight comparisons. Only college 4 showed some significant differences in attitudes. Students
were significantly less satisfied with course scheduling and time tables, curriculum, facilities, technology
(internal factors 2, 3, 6, 7 and 8) than the administrator considered they would be, at that institution.
Considering the external factors firstly, some significant differences in attitudes between the administrators
and the students in 4 of the 14 comparisons. Administrators considered financial pressures, poor attendance
and grades, family pressure, and other reasons (motivations, program structures) would be more likely to
force students to leave their accounting studies than students.

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Focusing on the internal factors no significant differences in attitudes between the administrators and the
students in all eight comparisons Only College 4 showed some significant differences in attitudes. Students
were significantly less satisfied with course scheduling and time tables, curriculum, facilities, technology
(internal factors 2, 3, 6, 7 and 8) than the administrator considered they would be, at that institution.

The results for the external factors revealed some significant differences of opinion between students and
administrators for 4 of the 14 factors. This result offered some support for H5. The internal factors revealed
significant differences only at one of the four institutions. H5 has to be rejected as regards internal factor.

CONCLUDING COMMENTS

In Australia only three external factors were found to impact attrition rates. These factors are; financial,
getting a job, and personal/family sickness. This suggests that attrition from accountancy courses in
Australia is less impacted by external factors.

Students in Australia appear to be dissatisfied with four of the eight clusters. They appeared to be
dissatisfied with lecture scheduling, registration, technological services, and college facilities and services.
This result was not anticipated due to technological advances, newer facilities, and relatively easier
enrolment procedures. In Australia four demographic factors were found to impact the external factors
and therefore lead to high attrition. These factors are years of study, gender, reasons for choosing accounting
studies, and marital status.

In Australia results showed significant differences in attitudes between administrators and students in 4 of
the 14 external factor comparisons. Administrators considered financial issues, poor attendance and grades,
family pressure, and other reasons (motivations, program structures etc.) would be likely to force students
to leave their accounting studies but the students disagreed.

When the internal factors were compared, there were no significant differences in attitudes between the
administrators and students in all 8 comparisons. On an individual institutions basis, only college 4 showed
some significant differences in attitudes.

The model used in this research helps us to a better understanding of factors impacting college attrition and
retention. It also appears flexible enough to be used in environments that are similar to Australia, and
hopefully elsewhere as well.

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BIOGRAPHY

Dr. Diaeldin Osman is an assistant professor of Accounting at Alcorn State University. He wrote a couples
of papers in the area of Accounting Education, Finance and financial Accounting, Dr. Osman obtained his
PhD from Griffith University in 2014. [email protected]

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Dr. Conor O’Leary is an Associate professor of Accounting at School of Business (Griffith University). Dr.
O’Leary wrote many papers in the areas of Accounting Education, Auditing, and Ethics, he also the head
of the Accounting Education discipline at the School of Business (Griffith University), Dr. O’Leary also
supervised many Masters and PhD students. [email protected]

Dr. Mark Brimble is an associate Professor (Finance) in the Department of Accounting, Finance and
Economics in the Griffith Business School. He has a PhD on capital markets and has active research
interests in financial markets, sustainable finance, personal finance and finance education, with publications
in various national and international journals including Accounting and Finance, Corporate Governance:
An International Perspective, The Griffith Law Review, The International Journal of Learning, and Higher
Education Research and Development. Dr. Brimble Chair, Discipline Teaching and Learning Committee
OLT National Fellow. Dr. Brimble also supervised many Masters and PhD students.
[email protected]

Dr. Yousef Jahmani is a full professor of Accounting at Savannah State University School of business, Dr.
Jahmani is awarded the Researcher of the Year for 2003-2004. Albany State University. Nineteen years of
teaching and research experience, including two years acting head of department. - Provide courses online
(WebCT, Vista, and Blackboard) and distance learning through television. Dr. Jahmani wrote many papers
in the area of internal control and earing Management. [email protected]

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