FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF BACHELOR OF
SCIENCE IN BUSINESS ADMINISTRATION STUDENTS ON
INTRODUCTORY ACCOUNTING
An Undergraduate Thesis
Presented to the College of Business Education
Danna Charriesse J. Beloy
Reynalin S. Entia
November 26, 2020
FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF BACHELOR OF
SCIENCE IN BUSINESS ADMINISTRATION STUDENTS ON
INTRODUCTORY ACCOUNTING
____________________
An Undergraduate Thesis
Presented to the College of
Business Education
____________________
In Partial Fulfillment
of the Requirements of the Course
Research 1 leading to
the Degree Bachelor of Science in Accountancy
____________________
Danna Charriesses J. Beloy
Reynalin S. Entia
November 26, 2020
Declaration of Original Work
We declare that the thesis represents our own work. All the materials incorporated in this
paper, unless cited and acknowledged as the work of other author(s), are the product of
our research. Rules in proper citation have been adhered to; and rules of grammar were
also employed. Furthermore, we, the researchers, also declare that it has not been
previously submitted to this College or any other institution as an academic requirement
for the granting of a degree, diploma, or any other qualification.
Danna Charriesse J. Beloy
Author
Reynalin S. Entia
Author
November 26, 2020
Witnessed by:
Dr. Melchor Q. Bombeo, CPA
Dean, College of Business Education/ Faculty Adviser
Mr. Alexis Baligod
Chairman of the Panelist
Mrs. Maria Norfelly Marimon, CPA
Panelist
Dr. Jo Mark M. Libre
Research Instructor
Acknowledgement
The researchers of this study would like to express their gratitude to the following persons
whose support and assistance motivate the researchers to finish the study. The success
of this study is dedicated to the following persons:
The Panel of Examiners: Mr. Alexis Baligod the chairman, Mrs. Maria Norfelly Marimon,
CPA, Dr. Mark M. Libre, and Miss Irene Quileste who made themselves available in
evaluating and sharing their truthful ideas for the betterment of this research study.
Dr. Michelle M. Palmera, Mrs. Rubylene A. Masinadiong, MBA, and Ms. Abegail Grace
B. Escobido, RPm, MPsy, RPsy, for being the survey questionnaire validators of this
research study.
Dr. Melchor Q. Bombeo, CPA, the research adviser and instructor, for his
patience, motivation, his guidance and his insightful comments to the improvement of the
research study.
Dr. Jo Mark M. Libre, the research instructor for the preliminary stage of the study, for
being generous through sharing his knowledge to the researchers and significant
comments to the research study.
Families of the researchers who continuously sent their unending love and support
financially and emotionally, which motivated the researchers all throughout the study.
To the Almighty Father, for the divine guidance, wisdom, knowledge and understanding
which he imparted to the researchers.
D.C.J.B.
R.S.E.
Table of Contents
Page
Title Page
i
Approval Sheet
ii
Declaration of Original Work
iii
Acknowledgement
iv
Table of Contents
v
Chapter
1
The Problem and its Scope
Background of the Study
1
Rationale of the Study
5
Statement of the Problem
6
Significance of the Study
7
Definition of Terms
7
Scope and Limitations
8
2
Review of Related Literature
Related Literature and Studies
9
Synthesis
13
Conceptual Framework
14
3
Methodology
Research Design
15
Locale
15
Sources of Data
15
Research Instrument
16
Sampling Technique
16
Procedure of the Study
17
Ethical Consideration
Data Analysis
17
17
CHAPTER I
The Problem and Its Scope
Academic performance of students is a key feature in education (Rono, 2013). It
is considered to be the centre around which the whole education system revolves. Narad
and Abdullah (2016) opened that the academic performance of students determines the
success or failure of any academic institution. Signh, Malik and Signh (2016) also argued
that academic performance of students has a direct impact on the socio-economic
development of a country. Similarly, Farooq, Chaudhry, Shafiq and Behanu (2011),
asserted that students’ academic performance serve as a bedrock for knowledge
acquisition and the development of skills. Additionally, Farooq et al., (2011) emphasized
that the top most priority of all educators is academic performance of students. According
to Narad and Abdullah (2016) academic performance is the knowledge gained which is
assessed by marks by a teacher and/or educational goals set by students and teachers
to be achieved over a specific period of time. They added that these goals are measured
by using continuous assessment or examinations results.
Business Administration students have many career opportunities which include
accounting. They are the future owners of businesses and will take up managerial roles
in organizations.
The knowledge of accounting is a must in order to assist in the
preparation of financial statements and decision making. Financial statements should be
presented fairly and the information should be reliable. To run a business, entrepreneurs
need ideas, records, reports and accurate information about the resources and
responsibilities of the business (Besuspariene E. et.al, 2018).
The first course in accounting is a mandatory course in most business programs such as
Business Management, Business Administration in all majors and other Bachelors
degrees related to business. Accounting is also a significant knowledge to other fields of
study, like Engineering, Information Technology, Architecture and other professions. It is
for the reason that accounting is used in people’s daily activities from acquiring, to
budgeting and spending their income. Studies found out that business students perceived
accounting as irrelevant to their field of discipline. Thus, introductory accounting subjects
are introduced to all students in other academic disciplines.
The introductory accounting course is very crucial since it will be the basis in creating
impressions on the importance of accounting to business administration students. Several
studies show that students before entering college are not aware of the purpose and
significance of accounting. This unawareness leads to misconception in the importance
of accounting. They perceive accounting as boring and cumbersome. These unaligned
perceptions are the key factors affecting the academic performance of students
(Sandhiya R., 2019).
Furthermore, a study was conducted among the secondary school students in Malaysia,
to address the concerns on student’s performance towards accounting subjects. Students
perceived accounting as a boring, tiring, number-crunching subject which affected their
performance (Hashim et.al, 2012).
Geiger and Ogilby (2010) study the perception of accounting and non accounting students
towards introductory accounting courses. The findings of the study show that at the
beginning of the semester both groups of students perceive accounting positively.
However, at the end of the semester both accounting and non accounting students have
diminished perception towards the subject. The largest factor that affects the change of
their perception is the greater indication of boredom as the semester continues. Individual
instructor methods of teaching significantly implicate the change of perception.
The academic performance of student, behavior, and intention in the introductory
accounting course are influenced by personality. Understanding these personalities will
guide accounting instructors in developing effective and efficient teaching strategies
(Swain and Olsen, 2012).
Prior study shows that business majors less favourably grasp the essence of accounting
as to their field. Students perceive that in order to perform better in accounting courses,
one should be knowledgeable in mathematics although less in communication skills
(Meixner et.al, 2009). Another study shows the same findings, accounting is often
perceived to have greater involvement in mathematics due to the misconception of the
meaning of accounting. It is perceived to have greater value to transactions and its
supporting details over communication and interpersonal skills ( Hashim et.al, 2012).
The knowledge of accounting is a must to all students, there are four reasons why: First,
they will not be ripped off to their transactions; they can negotiate a good price knowing
that businesses need to make profit. Second, they will not be intimidated by their own
finances. Third, they can make better sense of current events; one example of this is the
increasing number of investment scam in the Philippines. Learning accounting makes
them decide better on current events specifically about finance and investments. Lastly,
so that they will be better in their work and impress their boss ( Johnsons, 2015).
In China, Dalian Polytechnic University School of management, Dalian, Liaoning
Province, China studies the problems faced by non accounting students in the accounting
courses. The study found out that non accounting majors in economic management often
have problems in the setting of teaching objectives, the arrangement of teaching contents,
the design of teaching methods and the selection of teaching materials. However due to
continuous advancement in education many colleges explore the curriculum reform of
non accounting majors. Combining the needs of formulating clear and reasonable
teaching objectives, enrich teaching methods, increase case teaching and actively solve
current problems. It can help students combine abstract and profound theoretical
knowledge with vivid and rich corporate practices to learn accounting courses so that they
can use the knowledge they have learned to grow into qualified talents adapted to
economic and social development (Xingyuan Huang, Yangyang Si, 2019).
Teaching accounting to non accountants should be based on a user’s perspective, in
order for them to realize the importance of accounting. Otherwise, accounting should be
based on a preparer’s perspective, which should be applicable to accounting students
(Tickel et.al, 2012).
In the study performed in Al-Jabal Al Gharbi University, Libya student’s low performance
in accounting courses is caused by negative perception of students towards accounting.
This perception is associated with lack of teaching assistants, lack of computer
laboratories and computer applications, crowded dormitories, lack of interaction between
students and faculty, a gap between what is taught and practical applications, irrelevant
textbooks and exams, and lack of proficiency in English. The study recommended greater
emphasis on teaching computer accounting technology, improving the effectiveness of
instructors and textbooks, and offering pre- college accounting courses (Mohamed T,
2013).
The process of learning is mysterious but studies show that the most effective tool to
effective learning is having a good study habit (Grace, 2013). Most student failure in
accounting subjects is caused by a lack of effective and consistent study habits. A good
study habit is always accompanied by a positive attitude towards the subject (Uju E.
et.al,2017).
The Lyceum of the Philippines University, in Batangas City conducted a study in the
College of Business Administration students entitled Accounting Student’s learning
Satisfaction of professional Subjects as Basis for Continuous Improvement. The study
shows that the use of various teaching aids makes the student satisfied with the various
teaching methods of the professor.
In the Philippines, an article published by Sunstar Pampanga emphasizes factors
affecting academic performance of students. These factors include home, school and
student factors. Home includes family size, financial capacity, work at home, parent
attitudes and guidance. The distance from home to school, the relationship between
teacher and student constitute the school factor. The student himself contributes to his
performance particularly peer group influence, and the student values and priorities.
In the present day business, introductory accounting for non accountants in the
Philippines is a much learned topic as a root for compliance. Non- accountants in the
Philippines maintain the belief that learning basic business accounting would take much
time and effort, if not resources, and would just leave it all to their retainer paid
accountants or bookkeepers. They did not realize that hiring external personnel to do the
job will add up to their cost.
In Jose Maria College, students in other fields not majoring in accounting are required to
take introductory accounting courses. In the K-12, students under ABM are already
introduced to accounting subjects in Senior High School.
Objective
The objective of this study is to explore the factors affecting the academic performance
of business administration students in introductory accounting.
Statement of the Problem
This research study aims to ascertain the factors affecting the academic performance of
Bachelor of Science in Business Administration students regarding the introductory
course in accounting.
Specifically, this research seeks to answer the following queries:
1. How does the following factors affect the academic performance of Bachelor of
Science in Business Administration students:
1.1 Teaching Methods
1.2 Learning Facilities
1.3 Study Habits
2. Is there a significant difference in the academic performance of Business
Administration students from ABM strand and non-ABM strand in introductory
accounting?[S1]
Hypothesis
Ho1- The factors do not affect the academic performance
Ho2 - There is a significant difference in academic performance of Business
Administration students from ABM strand and non-ABM strand in introductory
Accounting
Significance of the Study
The proponents want to conduct this study to be aware of the academic performance of
Business Administration students of Jose Maria College on introductory accounting.
The proponents believe that this study will benefit the students in Jose Maria College
especially those who will be taking introductory accounting subjects. Furthermore, this
will help teachers to be aware of the students' concern to effectively teach the subject.
This study will be beneficial to the following:
School Administrator. This study will help the administrators in providing resources to
their students and accounting professors for a better teaching environment.
Teachers. This will help the teachers to use the adequate teaching methods in teaching
the course.
Students. This will increase their interest in the subject and will help them know the
importance of the course on their field.
Employers. Graduates with accounting knowledge will be beneficial to their business.
Operational Definition of Terms
Jose Maria College - A private non-sectarian and non-profit institution where the study is
conducted.
Bachelor of Science in Business Administration- a program in Jose Maria College and
other Universities or colleges that prepares students for managerial roles in companies
or organizations.
Introductory Accounting – This is the first course related to accounting that should be
taken up by all students in the College of Business Education.
Teaching Method – The principles and approaches used by professors to enable effective
learning.
Academic Performance – The measurement of student performance across various
academic subjects.
Scope and Limitations
This study will focus on the factors affecting the academic performance of first year and
second year Bachelor of Science in Business Administration students on Introductory
Accounting, as part of their curriculum, in Jose Maria College for the academic year 20202021. A limitation of the study is that the sample will be drawn in the students of Jose
Maria College; the results may not be generalized to other institutions.
CHAPTER II
Review of Related Literature
The review of related literature of this study identifies the factors affecting the academic
performance of business administration students in introductory accounting. These
factors include teaching methods, learning facilities, and study habits.
The Review of Related Literature
Teaching Methods
The classroom is a dynamic environment, bringing together students from different
backgrounds with various abilities and personalities. Effective teaching methods require
the ability of the teacher to be creative and innovative in order to meet the needs of the
student. Teachers greatly influence the ability of students to understand the subject. In
class, teachers behavior, attitude and methods of teaching affect the willingness of the
student to learn ( Kuutila, 2014). Accounting instructors must explore the use of active
learning, energize the classroom, and use other innovative strategies to motivate nonaccounting majors to excel in the accounting subjects (Morgan, 2009).
Teaching methods indicate the strategies by which the teacher conveys the lesson to the
learners based on some predetermined instructional objectives to enable learning among
the students in a classroom. However, in choosing the preferred teaching method, the
teacher must consider some factors. Also, effective implementation of any curriculum
rest- on the availability of various methods of teaching. Hence, to teach is to impact
knowledge, an attempt to help the learner have a change of attitude and acquire skills
through a series of planned activities ( Buseri & Dorgu, 2011).
There are two general approaches in teaching teacher centered approach and studentcentered approach. Igbokwe (2010) confirmed that many teachers used the traditional
approach in which the teacher is in charge of subject matter and made decisions about
what was needed and what the students should do.
Traditional teaching method or commonly known as the teacher centered approach is
used more frequently than the student-centered approach. It is viewed that in this method,
the student became the learner who was a passive recipient of information and the
teacher provided the information or evaluated if the student understood the specific topic
discussed.
In a teacher centered approach, teaching practices are the focus of the session. The
teacher is to be more active than the student. Thus, student involvement is marginal. In
this approach students rely on teachers for all the information needed.
Student-centered method. This approach links the student with their experiences,
backgrounds, skills and abilities. This method gives more emphasis on skills and
practices on acquired learning and further increases independence in problem-solving
skills (Al Zajdali, et. Al., 2010).
The teacher should act as the facilitator of where the students will work together. Nyarko
and Torto (2010), gives emphasis that higher levels of teaching should be learnercentered rather than teacher-centered. Students learning should be self directed and
must rely on the students experience and abilities.
Learning Facilities
School facilities and resources are extremely important to enhance the academic
performance of students. Books, learning materials, hand-outs, technology, library
facilities and laboratory facilities are the necessary tools in learning. When students are
provided with resources and facilities, they will be able to appreciate and perform better
in class (Maina, 2010).
It is important to note that academic concepts are made known to students by the
teachers. Hence, it is vital that the classroom environment should be disciplined, and well
ordered (Kudari, 2016).
Technology today is necessary to acquire and enhance knowledge. When
students need to improve their skills and knowledge to academic concepts, then the
internet serves as the imperative sources of information. Some concepts in the textbooks
are hard to understand, in order to acquire better understanding students, make use of
the internet. Projects, assignments, research work are easily done through the internet
(Kapur, 2018).
Library is the place where a collection of books, tapes, articles, newspapers and
journals are kept. These materials are meant for borrowing and reading not only for
students but also for teachers. This is an important place for learning and acquiring
knowledge. Nowadays, computer are also part of the resources in the library (David,
2014)
Study Habits
Study habit is one of the greatest student learning factors that hugely influences students’
academic performance. Most common challenges to the success of students in all
subjects are a lack of effective or positive study habits. If students can develop a good
study habit and self discipline, they are bound to perform better in their academic pursuit
(Mark et.al,2009).
College students already possess the ability to differentiate between what is right and
wrong or what is useful or not. Goal oriented students usually are positive thinkers
regarding their school experience; they are disciplined, diligent, responsible and
resourceful. They devote their time to reading and answering problems and less prioritize
recreation and leisure activities. With a positive attitude they will be able to dedicate
themselves to their studies and generate the desired academic outcomes (Maina, 2010).
In order to improve student academic performance, it is extremely important to develop
study habits. The students need to establish a proper study habit in order to generate
good academic outcomes. One important aspect of studying is concentration towards the
subject of learning, when one is unable to concentrate on undesired results may receive
(Kapur, 2018).
It is also important to practice time management. College students have a busy schedule,
which includes academic and non academic activities. Students should know how to
balance between all the activities and tasks in school and also the chores at home. Highly
important activities should be given more time and less time should be given to
unnecessary activities (Kapur, 2018).
Synthesis
The proponents of the study perceived that the major factors affecting the performance
of the student in class are teaching methods, learning facilities, and study habits. Effective
teaching methods should be applied in order to grab the interest of non accounting
students in learning accounting. This study discussed two different approaches of
teaching, teacher-centered and student-centered approach. Teacher centered approach
enables the student to be reliant on teachers' information. However, a student-centered
approach enables the student to use their abilities and experiences towards the subject.
Learning facilities also affect the academic performance of students. Readily available
resources help students to acquire more knowledge and understand the lesson. Students
should develop study habits in order to reach the desired academic outcomes.
Conceptual Framework[S2]
The conceptual framework in Figure 1 shows the dependent variable and independent
variable of this study.
Figure 1.
CHAPTER III
Methodology
This chapter discusses the research methodology of the study. It incorporates the
design of the study, the locale of the study, the data gathering instrument, the sampling
procedure, and the data analysis procedure.
Research Design
The study utilizes a descriptive research methodology to identify the factors that affect
the subjects of the study and to define the respondent’s demographic profile. It is a
quantitative research that uses a survey questionnaire in gathering information that can
be used for data analysis.
Research Locale
The proponents will conduct the study in Jose Maria College, located at Philippine-Japan
Friendship Highway, Sasa, Davao City, Philippines. This is the chosen location because
the respondents are students therein. Also, this study will be implemented particularly to
first year and second year Bachelor of Science in Business Administration students.
Sources of Data
The proponents will gather primary data through the use of survey questionnaires to have
a clearer grasp on the main focus of this study which is about the factors affecting the
academic performance of Bachelor of Science in Business Administration students of
Jose Maria College on Introductory Accounting. In addition, related journals, theses,
articles, and websites that are reliable are used as secondary data.
Research Instrument
The survey questionnaire is divided into three parts: The first part encloses the
demographic profile of the respondents such as their year and course, gender, and senior
high programs . Then, the last two parts contain statements answerable using the 5-point
Likert Scale to measure the variables affecting the academic performance of Bachelor of
Science in Business Administration students on Introductory Accounting. The respondent
rates each statement according to his/her degree of agreement. The range of ratings are
as follows: 5 (Strongly Agree), 4 (Agree), 3 (Neutral), 2 (Disagree), and 1 (Strongly
Disagree). Thus, the formulated survey questionnaire has been validated and sent out to
30 respondents for pretesting purposes. The researchers used Cronback’s Alpha in
measuring the reliability of the research instrument. Table 1 below showed a 0.8696 alpha
coefficient which indicates a good result.
Table 1. FINDINGS OF THE RELIABILITY TEST
FACTORS
NUMBER OF ITEMS
CRONBACH’S ALPHA
TEACHING METHOD
10
.8689
LEARNING FACILITIES
10
.8715
STUDY HABITS
10
.8677
ACADEMIC
PERFORMANCE
10
.8704
OVERALL
40
.8696
Sampling Technique
The sample consists of first year and second year Bachelor of Science in Business
Administration students of Jose Maria College who are taking Introductory Accounting
classes. The researchers aim to have 30 respondents which is 31.25 % of the total
population. The researchers use simple random sampling to give equal chance to each
member of the population to be selected.
Procedure of the Study
The proponents will do the following procedures in conducting the study:
Asking Permission to Conduct the Study. The proponents will present a request
letter to conduct the study to the appropriate official.
Validating of the Survey Questionnaire. There will be three professors who will
validate the questionnaire.
Conducting the Survey Questionnaire. The survey will be done through virtual
mode by using google forms.
Analyzing and Interpreting the Data. This procedure will then follow with the help
of the proponents’ chosen statistician to ascertain for the results and discussion.
Ethical Consideration
The respondents are provided on the upper part of the survey questionnaire with an
explanation about the purpose of the study. Also, the researchers guarantee to retain the
anonymity of the respondents, the confidentiality of the data, and that all appropriate
guidelines on confidentiality are applied.
Data Analysis
The researchers applied the following descriptive statistical tools in interpreting the
gathered data:
Frequency Percentage. This was used by the researchers in analyzing the profile items
in the survey questionnaire.
Mean and Standard Deviation. This was used by the researchers in measuring the
statistical average regarding the independent and dependent variables of this research.
Pearson Correlation.
Levene’s Test for Equality of Variances. This was used by the researchers in assessing
the difference in the academic performance of Business Administration students from
ABM strand and non-ABM strand on introductory accounting.
The table below shows the range of responses to specific statements.
Scale
Range of
Mean
Description
Interpretation
5
4.5-5.0
Strongly Agree
The respondents strongly indicate
that the factor has strong significance
to academic performance.
4
3.5-4.49
Agree
The respondents indicate that the
factor has significance to academic
performance.
3
2.50-3.49
Neutral
The respondents has neutral
responses.
2
1.50-2.49
Disagree
1
0.01-1.00
The respondents indicate that the
factor has no significance to
academic performance.
Strongly Disagree The respondents strongly indicate
that the factor has no significance to
academic performance.
CHAPTER 4
Results and Discussion
This chapter discusses the results of the analyzed data and its interpretation.
Profile of Respondents
The profile is composed of the year and course, gender, and senior high
program. Its distribution is shown in the following tables.
Table 2. FREQUENCY TEST FOR ITEMS AS TO YEAR & COURSE
Demographic Profile of
Respondents
Respondents (n = 30)
Frequency
Percentage (%)
Classification
BSBA 1
8
26.7
BSBA 2
22
73.3
Total
30
100
Table 2 presents the frequency distribution of respondents as to year and course.
Out of 30 respondents, 26.7% of them are from BSBA 1 with 8 respondents. The
remaining 73.3% are from BSBA 2, having the most number of 22 respondents.
Table 3. FREQUENCY TEST FOR ITEMS AS TO SENIOR HIGH PROGRAM
Demographic Profile of
Respondents
Respondents (n = 30)
Frequency
Percentage (%)
Classification
ABM student
10
33.3
Non- ABM student
20
66.7
Total
30
100
Table 3 presents the frequency distribution of respondents as to their senior high
program. Out of 30 respondents, 33.3% of them are ABM graduates with 10 respondents.
The remaining 67.7% are Non-ABM graduates, having the most number of 20
respondents.
Table 4. FREQUENCY TEST FOR ITEMS AS TO GENDER
Demographic Profile of
Respondents
Respondents (n = 30)
Percentage (%)
Frequency
Classification
Female
18
60.0
Male
12
40.0
Total
30
100
Table 4 presents the frequency distribution of respondents as to their gender. Out
of 30 respondents, 60.0% of them are females, having the most number of 18
respondents. The remaining 40.0% are male with 12 respondents.
Table 5. INDICATORS FOR INDEPENDENT VARIABLES
Mean
SD
4.44
.814
Verbal Description
Indicators
The professor encourages me to
Agree
read the topic in advance.
The
professor
creatively
uses
4.2
.774
Agree
teaching aids like visual aids and
powerpoint
presentations
in
teachings.
The professor has a commendable
4.1
.730
4.1
.759
Agree
expertise of the subject.
The professor gives more examples
Agree
and activities on complex topics for
easy
understanding
about
the
content.
The professor presents the topics in
a
way
that
his/her
4.1
.662
Agree
students
understand.
The professor attends and answers
4.1
.785
Agree
clearly the questions asked in class.
I like to study in a quiet place to
4.43
.935
Agree
increase my concentration level.
I take down notes and make outlines
4.10
.844
Agree
to help me understand the lesson
more.
I look for other references to further
my understanding on a certain topic.
4.10
.845
Agree
I relate the course content with the
3.97
.712
Agree
3.90
.712
Agree
4.33
.884
Agree
4.2
.664
Agree
4.2
.714
Agree
4.2
.834
Agree
learning objectives.
I prefer to finish my school-related
tasks like homework and projects
before leisure time.
The school has a comfortable study
area.
There are enough places in the
campus to study whenever I have
vacant hours.
The school provides us with modern
equipment
like
computers,
laboratory facilities, and the internet
to aid us in our lessons.
The classroom arrangement has an
impact on my motivation to learn.
The
school’s
equipment
for
4.2
..699
Agree
discussion like projectors are in
good condition.
The school atmosphere motivates
4.1
.712
Agree
4.0
.769
Agree
me to learn.
Weighted Mean
Table 5 projects the indicators under independent variables that would affect the
student academic performance in introductory accounting. Each of the three factors:
teaching method, learning facilities and study habit were assigned ten ( 10 ) indicators.
The researcher employed descriptive statistics in order to summarize and select the
indicators that the respondents selected with strong significance as to their academic
performance. In teaching method factor,
the respondents highly look-up on the
professor's encouragement to read the topic in advance (4.44). The respondents would
also prefer to study in a quiet place to increase their concentration (4.43 ) based on the
indicators under study habit factor. Furthermore, in the learning facilities factor, the
respondent put significance if the school has a comfortable study area ( 4.33).
In accordance with the study of Kuutila ( 2014), teachers greatly influence the
ability of students to understand the subject. In class, teachers' behavior, attitude and
methods of teaching affect the willingness of the student to learn. In addition, Maina
(2010) in its study states that school facilities and resources are extremely important to
enhance the academic performance of students. Books, learning materials, hand-outs,
technology, library facilities and laboratory facilities are the necessary tools in learning.
Table 6. INDICATORS FOR ACADEMIC PERFORMANCE
Mean
SD
4.6
.669
Verbal Description
Indicators
I am challenged to do more if I get
Strongly Agree
lower remarks.
I pay attention and listen during
4.07
.740
Agree
discussion especially in technical
topics.
I aim for higher grades in every
4.0
.910
Agree
4.12
.773
Agree
subject.
Weighted Mean
Table 6 presents the indicators for the academic performance of students on
introductory accounting. The respondents had strong significance to challenge
themselves to do more when they got lower remarks (4.6). Also, it is shown that the
respondents signify that they give attention and listen during discussions in technical
topics (4.07) and that they aim for higher grades in every subject (4.0).
Table 7. Pearson Correlation Table
Factors
Academic Performance
Correlation
Strength
Teaching Methods
0.690**
Strong
Study Habits
0.480**
Moderate
Learning Facilities
0.523**
Moderate
Table 7 shows that the variables in the factors column have significant correlation
values with the academic performance (p<0.001). The Teaching Method factor has the
strongest positive relationship with academic performance. Then, the two other factors
(Study Habits and Learning Facilities) have moderate positive relationships with
academic performance.
Table 8. T-Test result for differences in academic performance of ABM and Non-ABM
(Levene’s Test for Equality of Variances)
Senior High
Program
Mean
SD
Significance
level
ABM
3.93
.67667
.183
Non-ABM
3.815
F value
Decision
1.867
Reject
.40298
Table 8 shows a significant level of 0.183 which is greater than the 0.05 alpha.
This implies that there is no significant difference in the academic performance of the
respondents as to their senior high school program.
CHAPTER 5
Conclusions and Recommendations
CONCLUSIONS
The general results show that according to profile, most of the respondents are
female second year BSBA students, who graduated with a non-ABM senior high program.
The study indicates that there is no significant difference in the academic performance of
students with regards to the senior high school program. Among the factors studied, the
teaching method has the strong significance that would greatly help to increase the
academic performance of the student on introductory accounting; which might also apply
to other subjects. Both study habits and learning facilities moderately affect the students
academic performance. Thus, the factor which would greatly affect the student academic
performance is the teaching method.
RECOMMENDATIONS
Based on the result and conclusion, the proponents recommend that this study will
be used in the assessment of the methods to be employed in teaching Introductory
accounting. Furthermore, the proponents recommend that the future researcher may use
the study in finding out the factors that greatly affect the academic performance of
students in Jose Maria College.
ANNEX _
INFORMED CONSENT
The study is entitled “Factors Affecting the Academic Performance of Bachelor
of Science in Business Administration Students on Introductory Accounting”. We
would like to ask your permission to be a part of our study. You were selected to take
this part in this study along with other 1
st
and 2
nd
year BSBA students. The survey will
take Ten (10) minutes to complete.
If you agree to take part in this study, please be informed that:
· All data that we will acquire will be kept confidential and will remain
anonymous.
· You may stop participating in this study at any time.
· You shall receive information about the nature of the study and the results
after we have obtained the necessary data.
I,
(name of respondent), understand the nature of this study and I agree to
participate voluntarily. I give the researchers permission to use my data as part of the
study.
Signature over Printed Name
Date
Researchers:
Danna Charriesse J. Beloy
Signature over Print Name
Dr. Melchor Q. Bombeo,
CPA, DM
Reynalin S. Entia
Signature over
Print Name
Dr. Melchor Q. Bombeo,
CPA, DM
Adviser’s Signature over
Print Name
Mentor’s Signature over
Print Name
SURVEY QUESTIONNAIRE
Factors Affecting The Academic Performance Of
Bachelor Of Science In Business Administration Students
On Introductory Accounting
I. Profile
Name (Optional): ________________
Year & Course:
________________
Senior High Program: ___ABM
Gender: ___Female
___Male
___Non ABM
INSTRUCTIONS: Kindly read each item carefully and place a (✔) mark to indicate
your degree of agreement to the following statements in relation to Introductory
Accounting.
Rating Scale:
5- Strongly Agree
2- Disagree
4- Agree
1- Strongly Disagree
3- Neutral
II. Independent Variables
A.
TEACHING METHOD
ITEMS
RATING
5 4 3 2 1
1.
The professor has a commendable expertise of the
subject.
2.
The professor presents the topics in a way that his/her
students understand.
3.
The professor gives more examples and activities on
complex topics for easy understanding about the content.
4.
The professor encourages me to read the topic in
advance.
5.
The professor provides hand-outs before discussion.
6. The professor creatively uses teaching aids like visual aids
and PowerPoint presentations in teaching.
7
The professor attends and answers clearly the questions
asked in class.
8
The professor encourages students’ interaction by asking
thought provoking questions.
9
The professor gives feedback on my progress in class.
10 The professor incorporates the importance of the subject on
my future profession.
2. STUDY HABITS
ITEMS
RATING
5 4 3 2 1
1.
I prefer to study by myself.
2.
I prefer to study with my friends.
3.
I relate the course content with the learning
objectives.
4.
I look for other references to further my
understanding on a certain topic.
5.
I take down notes and make outlines to help
me understand the lesson more.
6.
I make myself prepared in every meeting by reading the
topics in advance.
7.
I solve exercises in the book to enhance my
analytical and problem-solving skills.
8. I prefer to finish my school-related tasks like homework and
projects before leisure time.
9. I start studying for quizzes and exams
at least several days before the actual date.
10. I like to study in a quiet place to increase
my concentration level.
3. Learning Facilities
ITEMS
RATING
5 4 3 2 1
1.
The school has a comfortable study area.
2.
The library has updated resources that I can use as my
references.
3.
The school provides us with modern equipment like
computers, laboratory facilities, and the Internet to aid us in our
lessons.
4.
The school’s equipment for discussions like projectors are
in good condition.
5.
The classroom arrangement has an impact on my
motivation to learn.
6.
The classroom furniture has an impact on my motivation to
learn.
7.
The accounting laboratory is well-maintained.
8.
There are enough places in the campus to study
whenever I have vacant hours.
9.
The school atmosphere motivates me to learn.
10. The school is responsive to students’ suggestions about
improving its learning facilities.
III. Dependent Variable
A. Academic Performance
ITEMS
RATING
5 4 3 2 1
1.
I make myself ready for every subject.
2.
I read and practice solving regularly.
3.
I always participate in class activities.
4.
I enjoy doing homework and activities because they help
me improve my skills in the subject.
5.
I pay attention and listen during discussion especially in
technical topics.
6.
I exert effort in solving sample problems given in the book.
7.
I practice and read different references to gain more
understanding and methods of solving.
8.
I always ask the teacher if I don’t understand the lesson.
9.
I aim for higher grades in every subject.
10. I am challenged to do more if I get lower remarks.