Model to Evaluate Attrition/Retention Decisions by Accountancy Diploma Students : Case Study Evidence from Sudan

Research to date which has analyzed attrition at universities and community colleges has tended to focus on clusters of factors which may or may not impact attrition. This paper extends the current literature and develops a model to evaluate attrition. Three core groups of factors which impact attrition are developed into a model. These are external factors, internal faculty factors, and demographic factors. The model was then tested on accounting students and the departmental head of a public institution offering accounting diploma programs in Sudan. The model identified many impacting factors from the three core groups. Satisfactory explanations were also available as to why other factors were not found significant, in this particular testing environment