Dropout occurs at all levels of schooling, and in higher education it has grown significantly in
recent years, it can be caused by several factors, such as financial difficulties; lack of vocation
for the accounting area; problems related to the choice of the course, with the didactics and
methodology of the course; little interest shown by the students, etc. Aiming to contribute with
answers to this problematic, the present study aimed to identify the determinants of university
dropout in Accounting Science courses in the years 2016 to 2020 in Brazil. The present study
presents the results of a systematic review research based on the planning model proposed by
Levy and Ellis (2006), which consists of the execution in 3 phases: input, processing and output.
The databases used to search for the articles related to university dropout in Accounting Science
courses, were the Coordination for the Improvement of Higher Level Personnel (Capes), Scopus
and Google Academic, in the years 2016 to 2020. Based on the results found, it can be seen that
there is no consensus on dropout and its determinants, since each study has its own peculiarities
and characteristics. It was evident from the research that university dropout is due to a set of
internal (institutional) and external (student-related) factors. This work contributed to a better
understanding of the subject of dropout, in terms of its occurrence in Accounting Science
courses at Higher Education Institutions in Brazil.
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