文章基本信息

标题：Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university
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作者：Larissa Couto Campos ; Thalyson Renan Bitencourt Machado ; Gilberto José Miranda 等
期刊名称：Revista Contabilidade & Finanças - USP
印刷版ISSN：1519-7077
电子版ISSN：1808-057X
出版年度：2017
卷号：28
期号：73
页码：27-42
语种：English
出版社：Universidade de São Paulo
其他摘要：Rawls’ Justice Theory establishes that a fair society must allow less advantaged people to have access to the benefits of social cooperation. In this line of thought, the affirmative actions established by Law 12,711/2012 aim at promoting inclusive education in Higher Education. Evaluating the performance of affirmative actions, specifically their impact on the dropout level, has been a theme of debate in scientific literature. Besides representing a personal frustration, dropout is associated with significant academic, social, and economic losses. In this context, this research aims at analyzing whether the adoption of affirmative actions, as established by Law 12,711/2012, affects the dropout rates of students in Accounting Sciences and other courses in the Business field. The study was conducted through documentary research in a Brazilian public Higher Education institution (HEI). The results of binomial analysis showed that out of the 2,418 students who entered in the first semester of 2013, 520 (22%) dropped out from university until the end of the first semester of 2014. It was found that the dropout rate among entrants in the Business field, either throug h broad competition or using the system of quotas, was 29%. In the course of Accounting Sciences, the dropout rate among entrants admitted through broad competition was 25% and using the system of quotas it was 23%. Contrary to other invest igations, this study found that there is no statistical differenc e between the dropout rates among entrants in the Business an d Accounting Sciences fields through broad competition and quotas, suggesting that affirmative actions do not affect significantly the dropout rates.
其他关键词：Affirmative actions; social quotas; dropout; entrants; accounting.