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action regarding the operation of any school of accountancy if any of the aforementioned
minimum curricular requirements are not met. Further, poor performance of the graduates
in ten (10) CPA Board Examinations within five years could lead to the gradual phase-out
and eventual closure of the schools accountancy program in accordance with CHEDs
policies and procedures.
The primary goal of accounting education is to produce competent professional
accountants capable of making a positive contribution over their lifetimes to the
profession and society in which they work. In the face of increasing changes that they
will meet later as professional accountants, it is essential that students develop and
maintain an attitude of learning to learn, to maintain their competence later as
professional accountants (CHED Memorandum No. 3 Series 2007 Article III Section 12).
The instructors and professors of Cavite State University-Indang, Cavite educates the
students with knowledge obtained through personal experience, studies and researches.
Nevertheless, the instructor and professors efforts to hone a professional and globally
competitive individual would not be complete without the students participation.
However, there are plenty of factors that may affect a students achievements.
Pupils who are successful in their desired career have good study habits. Pupils
should apply these habits to all of their classes. Pupils should not try to study all the
subjects in just period. If the pupils try to do too much studying at one time, they will tire
and their studying will not be effective. (Marquez 2009) Nonetheless, study habits arent
sufficient to execute the adequate efforts to obtain successful career and at this point,
factors that influences ones performance.
In Third World setting, governments work hard to make sure that their
universities, colleges and basic education centers continue to provide a mechanism that
can make its citizens intellectually capable, so as to contribute to the national economy
(Hardcastle, 2010). Apparently, the universities quality of education in the country
improves as time outdoes. However, in this feat, the expenditure increased and was
passed on students. Unfortunately, many families are hindered by poverty.
A program of accounting education needs to go beyond the traditional approach.
This approach emphasized transfer of knowledge, with learning defined and measured
strictly in terms of knowledge of principles, standards, concepts, facts and procedures at a
given point in time. Increased emphasis needs to be placed on a set of professional
knowledge, professional skills, and professional values, ethics and attitudes broad enough
to enable adaptation to constant change. Individuals who become professional
accountants should have a constant desire to learn and apply what is new (CHED
Memorandum No. 3 Series 2007 Article I Section 4).
The factors stated on previous paragraphs are only some of the most known
reasons that affect a students performance which may result to the failure in achieving
ones career. These problems are encountered by every student. Especially, BS
Accountancy students who are pressured to achieve more than the passing grade but
higher, near perfection. The pressure, expectations, anxieties, stress, behavior and
environmental factors may have caused some of the BS Accountancy students from
Cavite State University-Indang, Cavite not to achieve the maintaining grade of the course
and unable to continue the chosen career.
benefit both students and teachers to improve and develop the academic performances
according to the students insight.
The result of the study would give the following benefits:
To the students: This study will provide valuable information to the students about
their perception on the factors that influence their academic performance and make them
realize to consider those factors for the development of their academic achievements.
To the teachers: This study makes the teachers aware of the perception of the
students on factors that may affect students achievement. This study will help them
address students performance and think effective teaching strategies based on the factor
that the students perceived that greatly affect their achievement.
Objectives of the Study
This study was conducted to determine the perception of Bachelor of Science in
Accountancy student on the factors that affect their academic achievement at Cavite State
University, Indang, Cavite.
Specifically, this study aimed to determine:
1. The students personal characteristics in terms of:
1.1 age; and
1.2 gender
2. the students financial sources;
3. the type of school the student graduated; and
4. the perception of the students among age, gender, financial sources, and type of
school as the greatest factor that affects their academic achievement.
Scope and Limitation of the Study
In this study, the students perception on the factors that affects their academic
performance such as personal characteristics (age and gender), financial sources, and type
of school graduated are the variables which are obtained through survey questionnaires.
The set of questionnaires about the study are distributed and responded by the students of
Bachelor of Science in Accountancy at Cavite State University, Indang, Cavite.
The respondents of the study were 100 randomly selected first year to third year
of Bachelor of Science in Accountancy students. The study determined the personal
characteristics of students such as age and gender, their financial sources, and type of
school they graduated that according to their perception, it will affect their academic
performance.
Paradigm of the Study
The major concept of this study is focused on the perception of Bachelor of
Science in Accountancy students on the factors that affect their academic achievement at
Cavite State University, Indang, Cavite.
Age
Perception of Bachelor of
Science in Accountancy
Gender
Academic
Achievement
Financial
Sources
Figure 1. Conceptual Framework
Type of
School
factor that affects the academic achievement of every student. For them even old or
young students can be productive enough in attaining high general point average (GPA).
Gender
Most of the studies comparing single-sex education with coeducation focus on
grades and test scores as the parameters of interest. Data show that males and females in
the United States demonstrate a gap in achievement, which can be seen at all ages.
When it comes to school engagement, more boys participate in school athletics
than girls; however, girls outnumber boys in most other extracurricular activities such
student government, fine arts, and club participation.
With regards to school behavior, data shows that boys represent 90% of the
discipline referrals and are more than twice as likely to be suspended from school. Boys
also make up 70% of the students in Special Ed classes and are currently diagnosed with
behavioral disorders such as ADD of ADHD at four times the rate of girls.
In terms of academic achievement, data shows that girls are receiving higher
grades in the classroom. The gap between males and females has widened since 1990.
Female graduates have higher GPAs than males in every core subject (Mathematics,
Science, English, and Social Studies).
Research shows that one in three boys will fail to receive a high school diploma in
four years. One in four girls will drop out of high school. For the 2003-2004 school years,
it s estimated that 26 percent of all female students dropped out and 34 percent of all
male students did. These dropout rates varied with race/ethnicity and location around the
country. For the 2003-2004 school year, the 26 percent of all the female student dropouts
can be broken down by race: 22 percent of whites, 40 percent of blacks, 37 of Hispanics,
18 percent of Asian/Pacific Islander and 50 percent of American Indian females did not
finish high school in the standard four year period. The percentage of males can be
broken down also: 28 percent of whites, 54 percent of blacks, 48 percent of Hispanics, 24
percent of Asian/Pacific Islanders and 56 percent of American Indian male students
dropped out of high school. In 2006, 77 percent of all male high school dropouts were
employed compared to 53 percent of female dropouts. The median earnings of males
dropouts were $24,698 and the median earnings of female dropouts were $15,520.
Despite the achievement gaps, research does not show that either gender is more
intelligent that the other. There are, however, differences in the performance in different
subjects. Males typically score higher on math and science based tests, while females
generally score higher on tests of verbal abilities. International studies suggest that this
difference in ability is not solely attributed to innate differences in males and females.
The score gap of these tests generally showed males performing high in math and
sciences, yet the gap was significantly different throughout the countries. This implies
that there are numerous factors influencing educational ability, including, but not limited
to, economic, cultural social, and differences in educational systems and techniques.
Research has also shown that individuals who take more high school math and sciences
and courses earn higher wages later in life. Fewer boys than girls now study chemistry,
geometry and advanced algebra, and about the same number study calculus and
trigonometry, according to the National Center for Educational Statistics of the United
States Department of Education.
academic achievements of the students. According to some, the presentation of the school
specifically the class rooms where the students stay for 8 hours during weekdays
contributes to the students academic performances.
Students educational outcome and academic success is greatly influenced by the
type of school which they attend. The school one attends is the institutional environment
that sets the parameters of a students learning experience. Depending on the
environment, a school can either open or close the doors that lead to academic
achievement. According to Considine and Zappala (2002) the type of school a child
attends influences educational outcomes. Considine and Zappala (2002) cite Sparkles
(1999) whose study in Britain shows that schools have an independent effect on studnt
attainment and that school effect is likely to operate through variation in quality and
attitudes, so teachers in disadvantaged schools often hold low expectations of their
stydents which cimpound the low expectations the students have, hence lwading to poor
performance by the students, Kwesiga (2002) agrees that school has an effect on the
academic performance of students but argued that school facilities determine the quality
of the school, which in turn influences the achievements, and attainment of its pupils.
Some researchers have held the view that school ownership and funding does
indeed have an effect on performance of the student. Crosne, Johnson and Elder (2004)
found that school ownership (that is schools owned by private individuals and those
owned by the government) is an important structural component of the school. Private
schools, they argue, tend to have both better funding and small sizes than public schools.
They found that additional funding in private schools leads to better academic
performance and more access to resources such as computers, which have been shown to
enhance academic achievement. Sampson (2004) also noted that private schools have
alternate sources of funding, higher level of discipline, and are very selective and this is
why they tend to have higher academic performance than students from public school.
Considine and Zappala (2002) concluded in their study on school background that
students from independent private schools were more likely to achieve higher end of
school scores. Crosne, Johnson and Elder (2004), Sampson (2004) and Considine and
Zappala (2002) share a similar view and that is; private schools are more likely to have a
greater number of students from high SES families, select with students with stronger
abilities and have greater financial resources. In their conclusions, they maintained that
the type of school affects the academic performance of students. Their views are
summarized by Miller and Birch (2007), in their study on the influence of high school
attended on university performance who argued that outcome at university differs
according to the type of high school attended. The studies cited led the researcher to
hypothesize that the students school background is positively related to academic
performance of undergraduate students.
Bowers and Burkett (1989) study the area self-concept where they concluded that
self-concept scores on the Piers-Harris Children Self-Concept Scale of students in a
modern facility were significantly higher than the student scores of those in an older
facility. Maslow and Mintz (1956) studied student attitude in ugly, neutral and beautiful
rooms finding significant differences corresponding to room quality and responses. These
researchers revealed that the mean rating given by the subjects in the beautiful room was
in the range defined as energy and well-being while the mean of the ratings given by
subjects in both the average and ugly rooms was in the range defined as fatigued and
their parents socio0economic status was lower than that between the childrens academic
achievement and their family size.
Copel (1973) asserted that the higher a childs socio-economic status, the higher
his educational aspiration and accomplishment. Children from high parental socioeconomic status obtained better grades in school than those from low socio0economic
status and they tend to pursue higher education above secondary school level. Copels
findings may not completely apply to the Nigerian situation where the reverse may be the
case though statistical testing in subsequent chapter would prove this to be true or not,
particularly in Ojodu Local Government Area where this study is being carried out.
Russel (1977) said that children whose parents are rich also have both physical
and psychological needs like every other child, which when provided, contribute
positively to their academic achievement. These needs include good food, a study, a
conducive atmosphere at home, a playground and good educational aids like radio,
newspapers, television and magazines in the home. A child who has the above can
perform well in school, but a child who is unfortunate not to have them because of the
poor status of his parents both economically and otherwise stands the risk of relatively
poor performance in school. This is so, because many children grow up in large families
with very low income and are beset by multiple, interrelated and interacting
disadvantages which have detrimental effect on the level of their academic attainment.
Curry (1962) carried out a study in U.S.A to determine whether the differences in
scholastic achievement were significant among the children of different social status but
with comparable or similar intellectual abilities, he concluded from his finding that when
a child has above average intellectual ability, he will overcome the effect of deprived
home environment. He further added that if the intellectual ability decreases the effect of
the deprived socio-economic effect on scholastic achievement, pupils from upper socioeconomic status group achieve greater than those from the lower socio-economic group.
Gough (1946) carried out a study with a group of 6 th grade public school children
from which he noticed that children from better homes had higher achievement scores.
He then concluded that a childs performance is positively affected by the parents socioeconomic status. McCandless and Evans (1973) in their study held the same view that
growing up in an entrepreneurial home or in a bureaucratic home could represent a
difference especially in terms of the values reflected in the family interaction.
Summary of Literature Reviewed
In this chapter, the researchers tried to review some empirical studies carried out
by renowned scholars that are related to this study. The reviewed literature facilitated this
study and also helped the researcher to see what others have done so that the techniques
previously used can equally be adopted or possibly improved upon. Various studies
carried out on the influence of age, type of school graduated, gender and financial sources
on the academic performance of their children show that the factors significantly impact
on the childrens academic performance. There is need therefore for all hands to be on
deck, especially the parents, head of schools, teachers, education planners and policy
makers towards building the educational life of these students.
METHODOLOGY
This chapter represents the methods and procedures that will be employed in the
study. Included herein are research design, source of data, data gathering procedure, data
analysis, and research instrument.
Research Design
The descriptive method of research was used to discuss the perception of
Bachelor of Science in Accountancy in relation with their academic achievement. It is
descriptive in nature because it entails the description, recording, analysis and
interpretation of age, gender, financial sources, and type of school graduated, that they
perceive as great determinants that affects their academic achievement.
Locale of the Study
The study was conducted at Cavite State University, Indang, Cavite particularly at
Accountancy Department of the College of Economics, Management and Development
Studies.
Respondents
The respondents of the study were the 1st to 4th year Bachelor of Science in
Accountancy students. Hundred (100) students serve as a resource for the study wherein
forty (40) are 1st year, thirty (30) are 2nd year, fifteen (15) are 3rd year, and fifteen (15) are
4th year.
Research Instrument
The data to be gathered in terms of students perception regarding the different
determinants that they think may affect their academic achievement was gathered from
one hundred (100) randomly selected students from first to fourth year Bachelor of
Science in Accountancy at Cavite State University, Indang, Cavite. The study used a set
of questionnaire that was distributed to the respondents, which will serve as secondary
source of information about the topic. The questionnaire contains various concerns that is
used to collect particular data.
PRESENTATION OF DATA
The data that was obtained for the perception of Bachelor of Science in
Accountancy students on the factors that affect their academic achievement were
tabulated and analyzed.
Descriptive statistics such as frequency and means were used to analyze the data.
AGE
15-17
18-20
21-23
24 Above
TOTAL
Number of
Respondents
100
100
100
100
100
Frequency
Mean
52
43
5
0
100
52.00%
43.00%
5.00%
0.00%
100.00%
TYPE OF SCHOOL
GRADUATED
Private
Public
TOTAL
Number of
Respondents
100
100
100
Frequency
Mean
24
76
100
24.00%
76.00%
100.00%
As shown in table 2 the 76% of the respondents of this study graduated at public
schools. While only 24% of the respondents from Cavite State University, Indang, Cavite
particularly BS Accountancy students graduated at private schools.
GENERAL POINT
AVERAGE
1.25 and Above
1.26-1.50
1.51-1.75
1.76-2.0
2.01-2.25
TOTAL
Number of
Respondents
100
100
100
100
100
100
Frequency
Mean
5
26
56
12
1
100
5.00%
26.00%
56.00%
12.00%
1.00%
100.00%
FINANCIAL
SOURCES
Parents' Income
Own Income
Scholarship
Number of
Respondents
100
100
100
Frequency
Mean
91
2
71
91.00%
2.00%
71.00%
40%
40%
35%
25%
20%
15%
Age
27%
30%
21%
20%
Gender
13%
10%
5%
0%
10.00%
1st
Year 2nd
23.33%
Year
46.67%
3rd Year
20.00%
4th Year
21.00%
Total
It is noticeable from this graph that the overall mean of age as a determinant is not
that high to consider as a great influence for the academic performance and achievement
of the students. Therefore age is not a factor for them to consider.
Take a look on the graph of gender, third year students perceived it as a factor for
them that affect their achievements. While for first, second and fourth year students it is
not considerable for them, mainly because it does not affect their studies at all.
Age and gender have equal total percentage from 100 respondents which is just
21% of 100 students at Cavite State University, Indang, Cavite specifically accounting
majors. Therefore gender as well as age is not a factor to consider that affects academic
achievement of the students according to their observation.
79.00%
80.00%
70.00%
60.00%
TYPE OF SCHOOL GRADUATED
50.00%
FINANCIAL SOURCES
40%
40.00%
30.00%
20.00%
10.00%
0.00%
93%
85.00%
80%
76.67%
80%
73.33%
79%
1st
Year 2nd
Year 3rd73.33%
Year 4th
Year TOTAL
GENDER; 11%