Uploaded by Rosemarie Cruz

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STATEMENT OF THE PROBLEM
Accounting is still a distinct and important subject in the business world. This study focused on the low
grade rates in financial accounting among accountancy students. Teaching strategies are still being
scrutinized today, due to high failure and low-grade rates among accountancy students. In the recent
CPA Licensure Examination on December 2021, 21.87% examinees passed and there were no top
performers or school that qualified, and on May 2022, 22.29% examinees passed. There is a likelihood
that many will fail and receive lower grades, and that many will not seek to enroll as students, causing
institutions to discontinue the program. Furthermore, numerous previous studies have been conducted,
but they have all focused on students' overall academic performance. Since this studies have significant
gaps to back up the claim, this research would seek to expand on what other researchers have been
discovered.
CHAPTER 2: RRL
A paradigm shift known as outcomes-based education (OBE), it is said that it is the appropriate
evaluation of student performance.
Books and literatures from other authors provided us with information regarding our study.
Research done by Caspersen et. al stated that when assessments are well-balanced and planned,
students are motivated to participate in the learning process and achieve the ILO.
Reich et. al and Gunarathne et al, asserts that courses and programs will be more adaptable and
dynamic as a result of the effective use of constructive alignment and OBE processes, which can help
academics in discovering the best practices for educating and evaluating students in a d ynamic setting.
Another study by Mitra and Gupta, found that Academic institutions have a critical responsibility to
prepare their graduates for the specific professional, communicational, technical, problem-solving, and
other skills required by the current labor market.
CHAPTER 3: RESEARCH INSTRUMENT
The research instrument is self-constructed which undergoes a validation process to test the reliability
and validity of the questionnaire. It consists of three sections, the Demograhic profile of the
respondents, instructor’s teaching method in financial accounting, and academic performance of
student which composed of nine questions and measured using five point Likert scale.
statement of the problem kelangan mapaliwanag talaga ano relationship nun sa research title
Since the research title derives from the root problem the we the proponents wants to solve, our SOP
only circused on the problem that was stated on the research title.
The research title focused on teaching methods and students academic performance, that’s why on our
SOP, we discussed that teaching methods are still under scrutiny today and and there were possibilities
that many may fail and receive low grades. Since the poor academic performance in financial accounting
is concern in today’s current situation, the researchers defined the relationsip between the teaching
methods and academic performance of accountancy students in financial accounting.
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