The present work aims to describe academic performance, school desertion and the emotional paradigm of the university students of the accounting school of the Benemérita Universidad Autónoma de Puebla (FCPBUAP). We have found that low academic performance is related to students' economic deficiency, which affects their concentration on their studies, as well as the realization of works and tasks assigned. Schedules offered by university cause conflict with their paid work schedules, provoking difficulty in planning and organizing their scholastic and labor activities. The low wages of the students and their parents cover neither personal nor academic needs (books, materials, computer). Other factors which affect academic performance and school desertion are: pregnancy, depression, family disintegration, stress, distrust, lack of communication, addiction, domestic violence, lack of respect, lack of communication, etc. therefore it is very common for students to be sad, unmotivated, frustrated, or to feel like leaving college; In addition, many of them did not choose their career by self-conviction, but by influence, family tradition or fashion. Furthermore, the lack of understanding of educational authorities discourages students.