Factors influencing third-year accounting student dropout during Covid-19 at the Tshwane University of Technology

Abstract

For years, student dropout in higher education has been a significant challenge for global tertiary institutions, persisting even when resources were allocated to address the issue. COVID-19 affected all higher education students; however, accounting students continued to be a particularly vulnerable group in higher education. This group of accounting students consistently shows a higher student dropout rate. Most studies have focused on first- and second-year accounting student dropouts before COVID-19. Hence, this study sought to identify and understand factors that affected third-year accounting students' dropout at Tshwane University of Technology during COVID-19. The study adopted a deductive approach and analysed seven student retention models, student dropout, and COVID-19 in higher education to identify and comprehend the variables associated with student dropout. Data were collected through an online survey using a questionnaire disseminated through Google Forms. This cross-sectional study had a sample of 400 former students, of whom 174 responded, representing a response rate of 43.50%. A simple random sampling method was adopted to select the respondents. Data analysis was performed utilising Version 28 of SPSS (Statistical Package for the Social Sciences). Pilot testing of the study questionnaire was conducted to ensure content validity. Cronbach’s alpha coefficient showed a satisfactory reliability level of 0.872 for the study measurement instrument. Based on the research findings, 12 student dropout variables with a perception proportion score of 50% during the COVID-19 period were identified. The study found a statistically significant positive correlation between academic, technological, psychological, economic and financial factors. The hypothesis testing results showed two demographic predictors of psychological elements: the study age group and the accommodation type. Respondents residing in TUT accommodations were 69.30% less likely to experience economic and financial problems, since 74.70% were NSFAS-funded. The study broadens the understanding of the effect of COVID-19 on higher education and factors of student dropout. This could inform the development of effective strategies to minimise the impact of future unexpected disruptions of a similar kind and the reduction of higher education student dropout. Based on the literature review and study findings, the recommendations to reduce student dropout rates and minimise future pandemic impact are to increase infrastructure investment, institutional funding, student funding and counselling reach. Additional recommendations are to adopt dual-mode delivery of academic content, foster partnerships with network providers, curb resource mismanagement, improve lecturers’ attitude to academic tasks, enhance lecturers’ technological skills and introduce a hybrid form of student academic support. The study contributes to the literature on student dropout in higher education, —specifically third-year accounting students during COVID-19—and on the effect of COVID-19 on higher education in general. It also highlights gaps that warrant further research.