EVASION AND ACADEMIC JUSTICE IN THE ACCOUNTING COURSE OF PRIVATE HIGHER EDUCATION INSTITUTIONS

The study aims to identify what is the relationship between the propensity to abandon and perception of justice the students of Accounting Sciences courses private higher education institutions (HEI's) in the state of Minas Gerais. A questionnaire was applied to 307 students from 5 institutions. The questionnaire was structured in three parts. The first refers to the characterization of the respondent. The second part of the questionnaire refers to the reasons that could influence abandon. The third and last part of the questionnaire presents the scale of perception of academic justice. The relevance of the study is denoted in the theoretical perspective by adding assumptions of relationships between perceptions of justice and abandon. The data were analyzed using multiple regression analysis. It was identified that the perception of justice is directly related to school dropout in undergraduate courses in Accounting, especially in its dimension of procedural justice. Other characteristics were also significant, such as the current period and the fact that the student has another degree. Through the identification of how students perceive justice in their daily lives in the HEI, and how this perception can influence the propensity to evade, new policies can be outlined by teachers and course coordinators, in order to reduce abandon in private HEI's.