Significance of the Study
This study will be helpful to other researchers who want to learn more about it and can also be used by
other researchers to expand on their study projects. This research advances knowledge and might act as
a model for future research.
Scope and Delimitation
This study is confined to identifying the following factors that lead accounting students' poor academic
performance such as social factors, personal factors, and prestige factors.
The researchers’ respondents are only limited to 1st year to 4th year college students in the University of
the Assumption for the Academic Year 2022-2023. In this case, it is not possible for the researcher to
have every course as the respondents. Therefore, the target population will need to be isolated within
the scope.
Statement of the Problem
This study primarily aims to determine to Factors that leads Students to Poor Academic Performance in
Studying Accounting Course
Specifically, it is sought to answer the following:
1) Most accounting students are struggling and facing hard times studying accounting.
2) Academic performance by the Students is affected in associated positive and negative elements,
particularly in accounting.
3) Early exposure to the field of accounting at the collegiate level will be the key element that will be
explored.
4) Accounting students must be familiar with its foundational concepts and use effective learning
techniques.
5) Lack of effort and motivation are all negative influences.
Conceptual Framework
According to Zhong Qiquan’s the idea of academic dishonesty used in this mostly based on Zhong
Qiquan's perspective, which is that poor academic achievement typically relates to a condition in which
compares the kids' IQ to the standard or exceeding it, but the academic Performance is noticeably
worse. When doing so, it can use Zhang Qiqian's explanation as a guide a diverse population with
average intellect, as a result of a direct correlation between personal learning techniques, learning
motivational problems, as well as the collateral consequences of negative influences from the school,
family, and society environment, resulting in a significant disparity in academic expectations for talent
and intelligence while poor learning effectiveness. This article's author thinks that pupils who perform
poorly in school should be referred to college students with average intellect should be qualify for the
course based on their course results having failed to fulfill the course requirements for college.
Fiqure 1. Below the study of conceptual framework is presented:
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Figure 1.
These are the top five factors that academics have identified as potentially influencing or
contributing to low academic performance in accounting course work among accounting students. These
are the home environmental factors, personal factors, feeling about accounting profession, student
adjustments, school environmental factors.
Definition of terms
Accounting- Accounting is the process of tracking and recording financial activity. People and businesses
use the principles of accounting to assess their financial health and performance. Accounting also serves
as a useful way for people and companies to honor their tax obligations (J.M. Tobin 2023)
Perception-S. P. Robbins (2008) described perception as "the process through which individuals arrange
and interpret their sensory experiences in order to make sense of their environments."
Poor performance- According to Tom Doe Supervisor (2020) as refers to a worker's inability to fulfill the
standards or output necessary for the job for which they are employed, such as less-than-expected
production or quality, missing deadlines, and failing to adhere to reasonable or accepted standards.
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Students-According to A.E. Enokela (2022) the term ‘students’ refers to individuals registered and
recognized as learners in educational institutions like colleges and universities for the purpose of
acquiring knowledge and skills that could enhance personal developments to prepare them for the world
of work. In this review, the term, ‘students’, was used with exclusivity to students in institutions of higher
learning.
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