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Technological Institute of the Philippines Manila

College of Business Education


Bachelor of Science in Accountancy
Chapter 1
The Problem and Its Background
Introduction
A recent survey conducted by AICPA covering the 2013-2014 academic year showed positive
trends towards the demand for the accounting profession and the number of students enrolling in the
said program. Enrollment in the bachelors degree increased by three percent after its rapid growth in
the past years while employment by firms of accounting professionals increased by seven percent,
based on AICPAs survey. These trends encourage further expansion in the accounting profession.
However, several studies showed that the supply of accounting graduates are inadequate and
are not able to fill all vacancies in a firm. This insufficient supply maybe contributed to several factors
including the attrition of accountancy students.
In the College of Business Education of the Technological Institute of the Philippines-Manila
(TIP-M) alone, the number of students enrolled in the Bachelor of Science in Accountancy (BSA)
program goes down every year.
An interview conducted showed that from approximately 120 students who enrolled in the
BSA of TIP-M in 2014, only 50 and 33 students remained to continue in their second and third year,
respectively, in the said program. The same is true for the rough estimate of 120 students who
enrolled in 2013 who had been reduced to an estimate of 80, 30, and 19 students in their second, third

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
and fourth year, correspondingly. While the 140 enrollees of 2012, had been trimmed down to
approximately 90, 45, 28 and 28 students in their second, third, fourth and fifth year respectively.
Data gathered suggests that only 10 to 20 percent of the total enrollees are able to graduate
from the said program and that the attrition rate assessed at the estimate of 80 to 90 percent is
alarming.
Attrition entails cost to the students in terms of wasted potential; to institution in terms of
negative perception of the public in their capability to produce competent graduates; and to society in
terms of potential loss of workforce and future productivity.
This research aims to determine the factors that may or may not affect the said attrition and to
recommend ways that may contribute to the reduction of attrition rate at less than high.
Background of the Study
Although there are several reasons why the TIP-CBE should implement a plan for retaining
and reducing students, the main focus of concern revolves around the goal which is for the BSA
students to be ready to take the Certified Public Accountants Licensure Examination after graduation.
It is apparent that better opportunities are offered to the students that are retained.
Factors affecting attrition is all too often on the side of the students. Whether it is their
motivation, lack of preparation or choice of program, it is expected that these influence the
performance of students in school and results in them either staying or shifting from the BSA program.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
On the other hand, there are circumstances wherein the factors are independent of the student such
as the difficulty of examinations, course topics, learning materials provided, facultys approach in
mentoring, class size or classroom environment.
Whatever steps that may be taken to decrease attrition rate, one must consider the
implications on the results. Noting the factors that affect attrition is very important for the improvement
of the program. More number of students who will graduate as BSA, the better, as long as the
necessary developments are aligned with the TIPs vision and mission.
Conceptual Framework
The conceptual framework shows an analysis on how the research ensued from one process
to another. It provides a model the researchers have used in assessing the factors that may or may
not affect the attrition of BSA students in TIP Manila.
It commences with the identification of possible factors divided into three major categories: the
student-dependent factors, institution-dependent factors and instructor-dependent factors.
After the determination of the factors, third year and fourth year BSAT and BSBA students
were chosen as respondents and were asked to answer a survey, the results of which were used by
the researchers in drawing their conclusions and recommending necessary courses of action to
improve retention rate of BSA students in TIP Manila.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

Attrition of BSA Students (CBE, TIP-M.)

Participants

Impacts/Effects

Year Levels
o 3rdyr - 4thyr
Programs:
o BSAT
o BSBA

Lower/Higher exam scores


Lower/Higher drive to study
Better/Worse comprehension
Difficulty/Ease in focusing
Difficulty/Ease in coping with
the lessons
Difficulty/Ease in handling
pressure or stress

Factors

Student-Dependent

Motivation
Preparation
for exams
Choice of
Program

InstructorDependent

Institution-Dependent

Grade requirement

Topics in the course

Classroom environment

Classroom size

Learning materials

Figure 1. Research Paradigm

Examination

Mentoring
approach

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Statement of the Problem
The purpose of this study is to assess the factors affecting the high attrition of the BSA
students of TIP Manila. Accordingly, it sought to answer the following sub-problems:
1. What is the profile of the student in terms of:
1.1. Program
1.2. Year level
2. How do the respondents assess the factors affecting the attrition of BSA in TIP Manila as to:
2.1. Student-dependent Factors
a. Motivation
b. Preparation for exams
c. Choice of Program
2.2. Instructor-dependent Factors
a. Examination
b. Mentoring Approach
2.3. Institution-dependent Factors
a. Grade Requirement
b. Topics in the course
c. Classroom Environment
d. Class Size
e. Learning Materials

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Scope and Delimitation
This study focused on identifying the factors contributing to the high attrition rate of students in
the BSA program of TIP Manila. Selected students from the third and fourth year levels comprising of
those who have shifted from BSA to another program within the College of Business Education were
given a set of questionnaire from which the researchers have drawn their conclusions on the said
matter. The researchers considered working on this study to assess the factors that may or may not
affect the BSA students and to determine whether these factors contribute to the high attrition rate of
the said program. Furthermore, the researchers aspire to let the result of this research be of help in
decreasing attrition rates and improving the BSA program.
Significance of the Study
This study explored factors which are student-dependent, instructor-dependent and institutiondependent, and the impact of the said factors to student attrition. Attrition may have negative bearing
to both students and the institution they attend. Hence, the concern about the matter of retention and
attrition is vital to the student, the institution, and the community as a whole.
The purpose of this study is to assess factors affecting the high attrition in the accountancy
program of TIP Manila by understanding the problems concerning low retention and high attrition rates
among students. This research will be beneficial to the following:
Students - this study will be a guide for them to implement actions to help themselves remain in the
BSA program, to further improve their study habits and to boost their motivation.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Professors - this study will help them progress their mentoring technique in the direction where more
students will learn from them and achieve greater understanding of particular courses.
Department - this study will aid in the understanding of the factors affecting attrition in the BSA
program and aspire to assist the department in developing ways to decrease attrition rates.
Definition of Terms
Attrition is used to refer to a student changing their major due to one or several factors that maybe
student-dependent, instructor-dependent or institution dependent.
Choice of Program denotes the degree of freedom conferred to the students in making their decision
to select the program they are currently taking.
Class Size refers to the number of students in a given course or classroom.
Classroom Environment refers to the lighting, temperature and other physical factors in the
surroundings which affect students learning.
Examination refers to both long and short quizzes as well as the major examinations.
Grade Requirement pertains to the necessary grade to be attained by a student in order to remain in
the Accountancy program.
Institution-dependent Factors are factors wherein the school and/or the department are the reason
for the students attrition.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Instructor-dependent Factors are factors where the professors are the ones with power affecting the
attrition of the students.
Learning Materials refers to text and multimedia references on all areas of the curriculum which the
students may use independently or as part of an in-class lesson, and teachers may use to supplement
or replace a traditional textbook.
Mentoring Approach refers to the manner employed by the professors in teaching and guiding their
students in achieving academic goals.
Motivation relates to the general desire or willingness of students to excel in their academics and the
support they are getting from different individuals.
Preparation pertains to the action done by the students or professors to get ready for an event or
undertaking, specifically examinations.
Student-dependent Factors are factors within the power or responsibility of the student which
contribute to their attrition.
Topics in the course refer to the area or focus of discussion in a particular subject.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 2
Review of Related Literature & Studies
Foreign Literature
There are certain factors that influence students choice of Accounting major. The students'
success in one or more accounting courses in high school was the main factor as stated by 64% of
students (Violette George R. & Chene Douglas G., 2016), this is also supported by the prior research
of (Felton, Buhr and Nothey). 24% of the students stated that having a family member who was a CPA
and their interest in numbers and mathematics also influenced them in choosing accounting major
courses. Personal factors also affect the students choice; recommendation from the teachers in high
school and family members advice (Violette & Chene, 2016).
Subjects in Accounting courses have an impact on their decision. Almost 65% of the students
have been challenged on confirming if their choice fits their interests and desires. 23% of them
decided to declare an accounting major as a result of their positive experience in the early stage of
their course, switching from being undecided or from another major.
Another article which is related to the researchers study by Arabella Quezada , Yeong Nain
Chi both from The University of Texas at Brownsville, USA. Quezada concluded that talented as well
as skilled students are necessary for the institutions nowadays because of the constant evolution and
new regulations in accounting field. Steady enrollment is also important for universities as they
educate and supply professionals to the workforce.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
All business students are required to take the principles of accounting course and so, the
instructor is in a special position in influencing, encouraging and perhaps persuading students to major
in accounting. Thus, it is a necessity for the students to be provided with talented and student-focused
instructor which can give them the greatest positive influence on them. Instructors with high quality
and improved teaching methodology can affect students interest in the course. Improving the learning
experience of students in the principles of accounting class is very important.
The study suggested that the degree of influence of the principles of accounting class itself is
greater than that of the instructor. The strong correlation between the instructor and the class can
increase the influence of the accounting instructor. The instructor can make the class more enjoyable
and interesting and can improve teaching strategies to help students get the most out of every class.
Local Literature
Most students lack planning and concentration in their studies, they have poor skills in
reading, ineffective test-taking techniques and failure to inform their teachers of their difficulties with
school work and ask for their help (Marie Jean N. Mendezabal, 2013), this is in similar with the study
by Nouhi et al. (2008) which is about the students weakness in study . She stated that positive study
attitudes which are a driving force behind study habits should be adopted by the student in order to
succeed.
There is a significant relationship between students study habits and attitudes and their
performance outcomes in the licensure examinations. There are only a number of excellent licensure

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
passers on the records held by the PRC and most licensure exam passers are on an average level.
The unfavorable study habits and attitudes of the students may have contributed to their low
performance in the licensure examinations.
Education standard which indicates that deterioration had occurred in all branches of education
in the society, she mentioned. A study related to Mendezabals article which is by Rana and Kausar
(2011) many students fail not because they lack ability but because they do not have adequate study
skills. Students who have difficulty in college frequently do not have adequate study habits that affect
their academic achievement. A central problem noted was that many of these students had not
learned how to take effective notes and manage time for studying.
It is found that students usually do not devote sufficient time to their studies and seldom have
proper study habits. In her article, another related study have been mentioned which is by
Hassanbeigi et al., 2011; Sarwar et al., 2009- In studies comparing the study habits and attitudes of
high and low-achieving students, data indicated that high achievers have better study habits and
attitudes than the low achievers. Thus, students with higher academic achievement used a wide range
of study skills as compared to students with lower academic achievement.
The unfavorable attitudes of students toward teachers classroom management and behavior
and their acceptance of education could have influenced their low performance in academics which in
effect, will affect the licensure performance of the students. High-achieving students had a more
positive attitude toward study in that they detected and reacted positively to the favorable aspects of

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
the situation they found themselves in, while the low-achieving students tended to be fault-finders,
reacting to the negative aspects of study such as distractions and minor annoyances. The highachieving students found tertiary work an interesting challenge, accepted the restrictions and
conformed to the demands made upon them more readily, while the low achievers appeared to lack
high-level motivation.
The more successful group are those which is more realistic and discriminating in their
assessment of those situations which were highly relevant to scholastic achievement, such as
discipline and work priorities, and they were better organized in both their work and leisure activities
(cited by Otto, 1978). In terms of attitude towards teachers, the high achievers generally have a
positive attitude towards teachers. The high achievers often say that teachers are competent, impartial
and interested in their duties (Sarwar et al., 2009).
Foreign Studies
Kamran Ahmed et al. (2010) conducted a study that examines the influence of intrinsic
factors; financial and job-related factors; other factors such as parent and peer influence and work
experience; exposure to high school accounting; and the students' perceived benefit-cost ratio to
being a chartered accountant, on whether accounting students choose to pursue a chartered
accountancy (CA) career or a non-accounting career. Based on a survey of 295 students from five
universities in New Zealand, the results show that the students who intend to pursue a CA career
place significantly greater importance on financial and job-related factors and perceived benefit-cost

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
ratio than those who choose a non-accounting career. Other factors and exposure to high school
accounting have no significant influence on the decision whether to select a CA career.
Marann Byrne and Barbara (2011) Flood conducted a study that examines the perceptions of
firstyear students studying accounting at an Irish university. Factors which impact on students'
learning: their motives for entering higher education, their reason for selecting an accounting program,
their preparedness for further study and their expectations. The findings offer accounting educators
the opportunity to have a greater sensitivity to, and a better understanding of, their students. This will
enable betterinformed curriculum, teaching and assessment within the accounting discipline, aiding
students' transition to higher education and leading to higher quality learning.
In the research made by Rosina Mladenovic (2010) shows that introductory accounting students
have many stereotypical negative perceptions of accounting. Since stereotypes influence career
choice, courses supporting unrealistic perceptions may result in the wrong people choosing
accounting careers and the right people choosing non-accounting careers (Friedlan, 1995). Recent
studies show that, while nontraditional teaching methods, such as cooperative learning and casebased learning, are more effective in changing negative perceptions than more traditional lecturebased methods, these methods provide only limited success. Using Ramsden's (1992) Model of
Student Learning in Context and Biggs' (1996) Alignment Model, this study provides potential
explanations for the limited success of alternative teaching methods and explores a more effective
way to facilitate appropriate changes in students' perceptions. In contrast to prior studies, this study

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
finds statistically significant positive changes in students' negative perceptions for almost all survey
items.
In the research made by Scully et al. (2011) they show the results of a survey of student study
times and perceptions of workload in undergraduate and graduate accounting courses at a large
Australian public university. The study shows the feedback expressing concerns about workload in
courses. The presage factors of student workload and assessment in Biggs' 3P model are used
because these factors can influence students. The findings suggest that the workload is not too heavy
but that student perceptions of workload can be improved by clearer communication of teacher
expectations and targeted course review to implement constructively aligned curriculum.
Muhammad Daniyal et al. (2011) their study examines and explores the factors that affect the
student academic performance at The Islamia University of Bahawalpur. They obtain information from
students by highlighting different factors: income factor, mother and father education, family size,
regularity of teachers, interest created by the teachers in the subject and interest of the students in the
co-curricular activities. Out of eight factors, seven factors were found positively associated with
student performance that are family income, fathers education, mother education, motivation of
parents, involvement in co-curricular activities, regularity of teachers, interest in the subject developed
by a concerned teacher whereas the size of the family showed a negative association with the student
performance.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Local Studies
Yu, Darwin D. (2011) his study found that math proficiency, English proficiency, high school
accounting, and academic aptitude influence accounting performance, supporting the findings of many
previous researches on cognitive factors. Among the SHSA factors, only student perception of teacher
effectiveness and level of effort influence accounting performance. Time spent studying, attendance in
review classes conducted in tutorial centers, motivation, and study habits have no significant effect.
Upon further analysis comparing high and low performers, study habits show up to be significant as
well. In particular, students who performed better are those who did more in terms of reading ahead,
doing their homework, participating in class, and cramming for exams. Since student perception of
teacher effectiveness strongly influences accounting performance, it is critical that hiring and training
of accounting faculty be given utmost importance. Level of effort and good study habits also help, but
not the sheer number of study hours.
Cudia, Cynthia P. (2011) her research studies about appropriate pedagogic practices resulted
from the worldwide concern about the teaching strategies that affect student-learning outcomes. The
study attempts to contribute to the demands of continuous improvement in pedagogic practices of
school by investigating the factors that predict the performance of students. Results from the statistical
tests done revealed that the variables -number of quizzes, gender, and course affiliation - have an
impact on the performance of students, as reflected in their final grades.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Gualberto A. Magdaraog Jr., Angelica A. Magdaraog (2013) in their study they analyze the
relationship of academic performance of BSA students in their accounting subjects, and their
performance in the qualifying examinations. The result of this study shows that there is a strong
positive relationship between these two variables in all of the three batches of BSA who already took
the qualifying examination. They concluded that their performance in the subject is a predictor of their
performances in the qualifying examinations. They also concluded that the subjects covered by the
qualifying examinations are preparatory ground for the qualifying examinations. Academic
performance of students has a big factor in attrition of accounting students and passing rate in the
qualifying examinations.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 3
Methodology
This chapter describes the research methodology employed in the study, explains the sample
selection and provides a description of the instrument, procedures and the statistical treatment utilized
in collecting and analyzing the data.
Methods of Research Used
A descriptive research methodology was used for this study. According to Aquino (2003), a
descriptive research is a fact-finding means with adequate and accurate information. It involves the
description, recording, analysis and interpretation of the prevailing condition.
A survey was administered to a sample of former BSA students. The term survey is
commonly applied to a research methodology designed to collect data from a specific population, or a
sample from that population, and typically utilizes a questionnaire or an interview as the survey
instrument (Robson, 1993). According to Leary (1995), there are distinct advantages in using a
questionnaire vs. an interview methodology: questionnaires are less expensive and easier to
administer than personal interviews; they lend themselves to group administration; and, they allow
confidentiality to be assured.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
For these reasons, the researchers chose a descriptive research methodology and designed a
questionnaire survey instrument to assess the perceptions of the respondents on the factors affecting
the high attrition of BSA students in TIP Manila.
Population and Sample
For this study, respondents were a purposive sample of former BSA students who have
shifted to other business courses i.e. BSAT, BSBA-FMA, and BSBA-LM in TIP Manila. Purposive
sampling (also known as judgment, selective or subjective sampling) is a sampling technique in which
the researchers use their own judgment when choosing members of population to participate in the
study.
Simply put, the researcher decides what needs to be known and sets out to find people who
can and are willing to provide the information by virtue of knowledge or experience (Bernard 2002,
Lewis & Sheppard 2006). Purposive sampling is especially exemplified through the key informant
technique (Bernard 2002, Garcia 2006, Gustad et al. 2004, Jarvis et al. 2004, Lyon & Hardesty 2005),
wherein one or a few individuals are solicited to act as guides to a culture. Key informants are
observant, reflective members of the community of interest who know much about the culture and are
both able and willing to share their knowledge (Bernard 2002, Campbell 1955, Seidler 1974, Tremblay
1957).

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Research Instrument
The primary instrument for collecting data is the survey questionnaire. The survey instrument
consists of two sections. The first section describes the profile of the respondents with regards to their
year level, program and if they are former BSA students or not. Since identities are not important, they
were given the option of being anonymous. The second section contains statements regarding the
possible factors affecting the attrition of BSA students. These factors include motivation, preparation
for exam and choice of degree for student-dependent factors, examination and mentoring approach
for instructor-dependent factors, and grade requirement, topics in the course, classroom environment,
class size and learning materials for institution-dependent factors. A 5-point Likert scale from 5
(strongly agree) to 1 (strongly disagree) was used to evaluate the impact of these factors on the said
attrition.
Validation of Instrument
To ensure that the data collection instrument is appropriate for the targeted respondents,
consultation with experts was sought. The researchers presented the questionnaire for correcting and
checking to Mr. Froilan S. Labausa, researchers adviser and department chair of College of Business
Education. Also, Mr. Ronald Eric Buen, Mr. Danilo Sosa and Ms. Shirley Espino, faculty members of
the College of Business Education Department validated the questionnaire. Their corrections and
suggestions were incorporated in the next stage of validation which involved at least 5 potential

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
respondents who were asked to complete the survey and provide feedback on the content. Their
responses were tested for reliability.
Data Gathering Procedures
To gather much of the data for this study, the researchers designed a survey questionnaire
which was subject for validation. The said survey questionnaire was validated by three faculty
members of the College of Business Education. According to them, the factors enumerated in the
research should be divided into three groups: Student-dependent factors, Instructor-dependent factors
and Institution-dependent factors for better presentation and assessment of the factors that contribute
to high attrition of BSA students. They also commented on the potential respondents which are those
students who shifted from BSA to other program and students who are taking up BSA as their second
degree, according to them, the respondents should only be those shifters from BSA to other programs
because they are the subject of attrition of BSA. The researchers complied with the corrections and
suggestions of the faculty members who validated the instrument.
After given the permission to conduct the survey, the researchers explained the purpose of
the study to the selected respondents. Finally, the survey questionnaire was distributed to them for
completion. The data collected was the basis of analysis and interpretation.
Statistical Tool
The following statistical tools were used in the study:

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Percentage - it is a mathematical tool used in number conversion to calculate the percentage
of a given quantity relative to whole number of quantity. This will be used in arrangement of each
possible response from the profile of the respondents according to their year level and program to the
questions taken in a sample.
Formula:

P=
Where:
P

= computed percentage

= frequency of each item

= number of respondents

Weighted Mean - is expressed as the sum of the values multiplied by their corresponding
weights. An average is computed by giving different weights to some of the individual values. Data
elements with a high weight contribute more to the weighted mean than elements with a low weight.
Formula:

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Where:
Xwc

= weighted mean

= represents the frequency of each item

= represents the value of each item

Composite Mean
Formula:
CM = WM1 + WM2+ + WMN
N
Where:
CM

= Composite Mean

WM1

= Weighted Mean of 1st cell

WMN

= Weighted Mean of nth cell

= number of cells

Ranking this is used to determine the order of the decreasing or increasing of variations.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
In order to evaluate the Factors Affecting the High Attrition of BSA, a 5 Points Scale will be
used to interpret the mean rating of each factor; five (5) as the highest and one (1) as the lowest.
5 Points Scale
Rate

Legend

Verbal Interpretation

Mean Value

SA

Strongly Agree

4.21 5.00

Agree

3.41 4.20

MA

Moderately Agree

2.61 3.40

Disagree

1.81 2.60

SD

Strongly Disagree

1.00 1.80

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

24

Chapter 4
Presentation, Analysis and Interpretation of Data
In this chapter, the data gathered from the respondents were examined. This includes the
presentation, analysis and interpretation of the findings derived from the students who shifted from
BSA to other business programs. The purpose of this study is to determine the factors affecting the
high attrition of BSA students in TIP Manila. The results of the study are presented in a tabular form
along with their corresponding interpretations.
Table 1
Demographic data of respondents
Frequency

Percentage

Third Year

21%

Fourth Year

31

79%

Total

39

100%

BSAT

21

54%

BSBA FMA

13

33%

BSBA LM

13%

Total

39

100%

1.1 Year Level

2.2 Program

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
The profile of the respondents was looked upon in terms of year level and program. Data of
which is provided by Table 1. A total of 39 students completed the questionnaire. Majority of the
respondents were fourth year students with a total percentage of 79% while the remaining 21% is
comprised of the third year students. Meanwhile, the program chosen by the respondents after being
advised to shift from BSA is dominated by BSAT (Bachelor of Science in Accounting Technology) with
a percentage of 54%. 33% of the respondents enrolled in BSBA FMA (Bachelor of Science in
Business Administration major in Financial Management Accounting) and the rest are BSBA LSCM
(Bachelor of Science in Business Administration major in Logistics and Supply Chain Management)
with 13% of the total percentage.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

26

Table 2
Summary of Mean of Student-Dependent Factor: Motivation

Weighted
Mean

Verbal
Interpretation

1.1 The students do not feel the support of the department heads and
faculty members.

3.38

Moderately Agree

1.2 The existing retention grade policy does not push the students to
excel in their academic performance.

3.23

Moderately Agree

1.3 The students' peer-relationship negatively affects their studies.

3.10

Moderately Agree

1.4 The students' relationship with their family significantly decreases


their motivation to do their best.

2.56

Disagree

A. Student-Dependent Factors
1. Motivation

Table 2 shows that Motivation got a composite weighted mean of 3.07 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. The students do not feel the support of the
department heads and faculty members got a weighted mean of 3.38 as moderately agreeable for the
respondents. The existing retention grade policy does not push the students to excel in their academic
performance got a weighted mean of 3.23 as moderately agreeable for the respondents. The students'
peer-relationship negatively affects their studies got a weighted mean of 3.10 as moderately agreeable
for the respondents. The students' relationship with their family significantly decreases their motivation
to do their best got a weighted mean of 2.56 as disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

27

Table 3
Summary of Mean of Student-Dependent Factor: Preparation for Exams

Weighted
Mean

Verbal
Interpretation

2.1 The students are not given quizzes, seatwork and other activities
which engage their learning as preparation for major examinations

2.59

Disagree

2.2 The students lack study skills and do not use their time wisely to
prepare for examination

3.46

Agree

2.3 The professors do not always announce quizzes and examination


dates.

2.59

Disagree

2.4 The professors do not always give pointers for the examinations.

2.85

Moderately Agree

A. Student-Dependent Factors
2. Preparation for exams

Table 3 shows that Preparation for exams got a composite weighted mean of 2.87 from the
above questions given to the respondents with their weighted mean, verbal interpretation and
arranged accordingly to rank based on their weighted mean. The students lack study skills and do not
use their time wisely to prepare for examination got a weighted mean of 3.46 as agreeable for the
respondents. The professors do not always give pointers for the examinations got a weighted mean of
2.85 as moderately agreeable for the respondents. The students are not given quizzes, seatwork and
other activities which engage their learning as preparation for major examinations got a weighted
mean of 2.59 as disagreeable for the respondents. The professors do not always announce quizzes
and examination dates got a weighted mean of 2.59 as disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

28

Table 4
Summary of Mean of Student-Dependent Factor: Choice of Program

Weighted
Mean

Verbal
Interpretation

3.1 The student did not personally choose BS Accountancy as


his/her program.

2.82

Moderately Agree

3.2 The students' knowledge and skills do not fit the program.

2.74

Moderately Agree

3.3 The students' expectation of the program prior to enrollment did


not match with their actual experience

3.36

Moderately Agree

3.4 The students do not feel that they have bright future in the
Accounting profession.

2.33

Disagree

A. Student-Dependent Factors
3. Choice of Program

Table 4 shows that Choice of Program got a composite weighted mean of 2.81 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. The students' expectation of the program prior to
enrollment did not match with their actual experience got a weighted mean of 3.36 as moderately
agreeable for the respondents. The student did not personally choose BS Accountancy as his/her
program got a weighted mean of 2.82 as moderately agreeable for the respondents. The students'
knowledge and skills do not fit the program got a weighted mean of 2.74 as moderately agreeable for
the respondents. The students do not feel that they have bright future in the Accounting profession got
a weighted mean of 2.33 as disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

29

Table 5
Summary of Mean of Instructor-Dependent Factor: Examination
Weighted
Mean

Verbal
Interpretation

1.1 The examination does not reflect the information covered by the
lectures and reading materials.

3.64

Agree

1.2 The examination does not necessarily assess the students'


academic preparedness

3.21

Moderately Agree

1.3 The examination in accounting subjects do not help students


develop their critical thinking and problem solving skills.

2.59

Disagree

1.4 The length of time allowed to complete the examination is not


sufficient.

3.72

Agree

B. Instructor-Dependent Factors
1. Examination

Table 5 shows that Examination got a composite mean of 3.29 from the above questions
given to the respondents with their weighted mean, verbal interpretation and arranged accordingly to
rank based on their weighted mean. The length of time allowed to complete the examination is not
sufficient got a weighted mean of 3.72 as agreeable for the respondents. The examination does not
reflect the information covered by the lectures and reading materials got a weighted mean of 3.64 as
agreeable for the respondents. The examination does not necessarily assess the students' academic
preparedness 3.21 as moderately agreeable for the respondents. The examinations in accounting
subjects do not help students develop their critical thinking and problem solving skills 2.59 as
disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

30

Table 6
Summary of Mean of Instructor-Dependent Factor: Mentoring Approach
Weighted
Mean

Verbal
Interpretation

2.1 The professors are not successful in providing students with highquality, interactive instruction

3.46

Agree

2.2 The professors are not approachable nor open for consultation

3.08

Moderately Agree

2.3 The professors do not use effective ways to make the lessons
easier to understand.

3.62

Agree

2.4 The professors do not provide meaningful feedback to students'


performance.

3.59

Agree

B. Instructor-Dependent Factors
2. Mentoring Approach

Table 6 shows that Mentoring Approach got a composite mean of 3.44 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. The professors do not use effective ways to make
the lessons easier to understand got a weighted mean of 3.62 as agreeable for the respondents. The
professors do not provide meaningful feedback to students' performance got a weighted mean of 3.59
as agreeable for the respondents. The professors are not successful in providing students with highquality, interactive instruction got a weighted mean of 3.46 as agreeable for the respondents. The
professors are not approachable nor open for consultation got a weighted mean of 3.08 as moderately
agreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

31

Table 7
Summary of Mean of Institution-Dependent Factor: Classroom Environment

C. Institution-Dependent Factors
1. Classroom Environment
1.1 The classrooms are uncomfortable and are not well ventilated.
1.2 The classrooms are unclean and not well-maintained.

Weighted
Verbal
Mean
Interpretation
2.23
1.87

Disagree
Disagree

1.3 The classrooms are not appropriately sized for all the students to
clearly hear the teacher's discussion.

2.15

Disagree

1.4 The classrooms are not conducive areas for learning.

2.03

Disagree

Table 7 shows that Classroom Environment got a composite mean of 2.07 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. The classrooms are uncomfortable and are not well
ventilated got a weighted mean of 2.23 as disagreeable for the respondents. The classrooms are not
appropriately sized for all the students to clearly hear the teacher's discussion got a weighted mean of
2.15 as disagreeable for the respondents. The classrooms are not conducive areas for learning got a
weighted mean of 2.03 as disagreeable for the respondents. The classrooms are unclean and not
well-maintained got a weighted mean of 1.87 as disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

32

Table 8
Summary of Mean of Institution-Dependent Factor: Class Size

C. Institution-Dependent Factors
2. Class Size
2.1 The number of students per class is not ideal for learning.
2.2 The number of students per class cannot be handled by the
professors.
2.3 The number of students per class is not ideal for group activities.
2.4 The school does not strictly implement the rule on limiting the
number of students per class.

Weighted
Verbal
Mean
Interpretation
2.56

Disagree

2.56

Disagree

2.26

Disagree

2.56

Disagree

Table 8 shows that Class size got a composite mean of 2.49 from the above questions given
to the respondents with their weighted mean, verbal interpretation and arranged accordingly to rank
based on their weighted mean. The number of students per class is not ideal for learning 2.56 as
disagreeable for the respondents. The number of students per class cannot be handled by the
professors 2.56 as disagreeable for the respondents. The school does not strictly implement the rule
on limiting the number of students per class 2.56 as disagreeable for the respondents. The number of
students per class is not ideal for group activities 2.26 as disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

33

Table 9
Summary of Mean of Institution-Dependent Factor: Topics in the course

C. Institution-Dependent Factors
3. Topics in the course
3.1 The topics in each course cannot be easily understood within a
given time
3.2 The flow of discussion of the topics is not aligned with the course
syllabus.
3.3 Information incorporated with the topics being taught are not up
to date.
3.4 Course scheduling and pacing do not meet the needs of the
students

Weighted
Mean

Verbal
Interpretation

3.36

Moderately Agree

3.03

Moderately Agree

2.49

Disagree

2.79

Moderately Agree

Table 9 shows that Topics in the Course got a composite mean of 2.92 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. The topics in each course cannot be easily
understood within a given time got a weighted mean of 3.36 as moderately agreeable for the
respondents. The flow of discussion of the topics is not aligned with the course syllabus got a
weighted mean of 3.03 as moderately agreeable for the respondents. Course scheduling and pacing
do not meet the needs of the students got a weighted mean of 2.79 as moderately disagreeable for
the respondents. Information incorporated with the topics being taught are not up to date got a
weighted mean of 2.49 as disagreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

34

Table 10
Summary of Mean of Institution-Dependent Factor: Grade Requirement
Weighted
Mean

Verbal
Interpretation

3.21
3.18

Moderately Agree
Moderately Agree

4.3 The grading criteria and rubrics used by the professors do not
really measure the students' capacity

3.56

Agree

4.4 Grade requirement only create pressure to students.

3.74

Agree

C. Institution-Dependent Factors
4. Grade Requirement
4.1 The grade requirement decreases student motivation.
4.2 The grade requirement for the program is difficult to attain

Table 10 shows that Grade Requirement got a composite mean of 3.42 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. Grade requirement only create pressure to
students got a weighted mean of 3.74 as agreeable for the respondents. The grading criteria and
rubrics used by the professors do not really measure the students' capacity got a weighted mean of
3.56 as agreeable for the respondents. The grade requirement decreases student motivation got a
weighted mean of 3.21 as moderately agreeable for the respondents. The grade requirement for the
program is difficult to attain got a weighted mean of 3.18 as moderately agreeable for the respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

35

Table 11
Summary of Mean of Institution-Dependent Factor: Learning Materials
Weighted
Mean

Verbal
Interpretation

5.1 School library do not have enough books and other references for
the course.

2.56

Disagree

5.2 The learning materials do not help in the enhancement of the


knowledge and skills of the students.

2.28

Disagree

3.10

Moderately Agree

2.33

Disagree

C. Institution-Dependent Factors
5. Learning Materials

5.3 Handouts and other learning materials for better understanding of


the topics are not provided by the professors.
5.4 The learning materials are not helpful in passing the
examinations

Table 11 shows that Learning Materials got a composite mean of 2.57 from the above
questions given to the respondents with their weighted mean, verbal interpretation and arranged
accordingly to rank based on their weighted mean. Hand-outs and other learning materials for better
understanding of the topics are not provided by the professors got a weighted mean of 3.10 as
moderately agreeable for the respondents. School library do not have enough books and other
references for the course got a weighted mean of 2.56 as disagreeable for the respondents. The
learning materials are not helpful in passing the examinations got a weighted mean of 2.33 as
disagreeable for the respondents. The learning materials do not help in the enhancement of the
knowledge and skills of the students got a weighted mean of 2.28 as disagreeable for the
respondents.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

36

Table 12
Summary of Composite Mean of Factors Affecting the Attrition of BSA in TIP Manila

A. Student-Dependent Factors
1. Motivation
2. Preparation for exams
3. Choice of Program
Composite Mean
B. Instructor-Dependent Factors
1. Examination
2. Mentoring Approach
Composite Mean
C. Institution-Dependent Factors
1. Classroom Environment
2. Class Size
3. Topics in the course
4. Grade Requirement
5. Learning Materials
Composite Mean

Mean

Verbal Interpretation

Rank

Overall

3.07
2.87
2.81
2.92

Moderately Agree
Moderately Agree
Moderately Agree
Moderately Agree

1
2
3

4
6
7

3.29
3.44
3.36

Moderately Agree
Agree
Moderately Agree

2
1

3
1

2.07
2.49
2.92
3.42
2.57
2.69

Disagree
Disagree
Moderately Agree
Agree
Disagree
Moderately Agree

5
4
2
1
3

10
9
5
2
8

The table 12 represents the result of the questions regarding the student-dependent factors,
Instructor-dependent factors and Institution-dependent factors.
As to the Student-dependent factors it represents the result of the question regarding the
factors in which the 3rd year and 4th year students of College of Business Education (CBE) has
power, responsibility or control. It shows the factors Motivation with the highest weighted mean of
3.07, Preparation for exam with 2.87 and Choice of Program with lowest weighted mean of 2.81

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
among the factors included in the student-dependent factors. The student-dependent factor got a
composite weighted mean of 2.92 and equivalent to verbal interpretation of moderately agree.
As to the instructor-dependent factors it represents the result of the question regarding the
factors in which the 3rd year and 4th year students of College of Business Education (CBE) does not
have significant power, responsibility or control. It shows the factors Examination with the lowest
weighted mean of 3.29 and Mentoring approach with the highest weighted mean of 3.44 among the
factors included in the Instructor-dependent factors. The Instructor-dependent factors got a composite
weighted mean of 3.36 and equivalent to verbal interpretation of moderately agree.
As to the Institution-dependent factors it represents the result of the question regarding the
factors in which the 3rd year and 4th year students of College of Business Education (CBE) does not
have significant power, responsibility or control. It shows the factors Grade requirement with the
highest weighted mean of 3.42, Topics in the course with a weighted mean of 2.92, Learning materials
with a weighted mean of 2.57, Class size with a weighted mean of 2.49 and Classroom environment
with the lowest weighted mean of 2.07. The institution-dependent factors got a composite weighted
mean of 2.69 and equivalent to verbal interpretation of moderately agree.
Based on table 12, among the three (3) factors Instructor-dependent factors has the highest
effect in attrition of students with composite mean of 3.36 and equivalent to verbal interpretation of
moderately agree. Student-dependent factors with a composite weighted mean of 2.92 with a verbal
interpretation of moderately agree. Institution-dependent factors have the lowest effect in attrition of

37

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
students with a composite weighted mean of 2.69 and equivalent to verbal interpretation of moderately
agree.

38

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 5
Summary of Findings, Conclusion and Recommendation
This chapter covers the summary of findings presented on chapter 4, as well as the derived
conclusion from the data gathered and collected and lastly, recommendation.
Summary of Findings
This study was conducted for the purpose of assessing the factors affecting the attrition of
BSA students in TIP Manila. The descriptive method of research was utilized and the survey technique
was used for gathering data. The questionnaire served as the instrument for collecting data. Students
who shifted from BSA to other business courses in TIP Manila were the respondents of this research
study.
This study identified 10 factors affecting the attrition of BSA students. Of these, 3 (Motivation,
Preparation for exams and Choice of Program) were identified as Student-dependent, 2 (Examination
and Mentoring approach) were Instructor-dependent and 5 (Grade requirement, Topics in the course,
Classroom environment, Class size and Learning materials) were considered as Institution-dependent.
The summary of data gathered from the respondents of survey questionnaire is as follow:
1. Profile of the student in terms of:
1.1. Year level

39

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Among the total of 39 respondents, 31 of them were 4 th year students with a
percentage of 79% while the remaining 8 were 3rd year students with a percentage of 21%.
1.2. Program
Majority of the respondents were from BS Accounting Technology with a total of 21
respondents and a percentage of 54%, followed by BSBA-FMA with 13 respondents and a
percentage of 33% and the rest were from BSBA-LSCM with 13%.
2. How do the respondents assess the factors affecting the attrition of BSA in TIP Manila as to:
2.1 Student-dependent factors
a. Motivation
Motivation got a weighted mean of 3.07 as moderately agreeable for the
respondents. Motivation ranked first out of three student-dependent factors while it
was fourth out of ten factors in the overall ranking of the factors.
b. Preparation for Exam
Preparation for exam got a weighted mean of 2.87 as moderately agreeable
for the respondents. Preparation for exam ranked second out of three studentdependent factors while it was sixth out of ten factors in the overall ranking of the
factors.
c. Choice of Program
Choice of Program got a weighted mean of 2.81 as moderately agreeable for
the respondents. Choice of Program ranked third out of three student-dependent
factors while it was seventh out of ten factors in the overall ranking of the factors.

40

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
2.2 Instructor-dependent factors
a. Examination
Examination got a weighted mean of 3.29 as moderately agreeable for the
respondents. Examination ranked second out of two instructor-dependent factors
while it was third out of ten factors in the overall ranking of the factors.
b. Mentoring Approach
Mentoring Approach got a weighted mean of 3.44 as agreeable for the
respondents. Mentoring Approach ranked first out of two instructor-dependent factors
and it was also first out of ten factors in the overall ranking of the factors.
2.3 Institution-dependent factors
a. Classroom Environment
Classroom Environment got a weighted mean of 2.07 as disagreeable for the
respondents. Classroom Environment ranked fifth out of five instructor-dependent
factors while it was tenth out of ten factors in the overall ranking of the factors.
b. Class Size
Class Size got a weighted mean of 2.49 as disagreeable for the respondents.
Class Size ranked fourth out of five instructor-dependent factors while it was ninth out
of ten factors in the overall ranking of the factors.

41

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
c. Topics in the course
Topics in the course got a weighted mean of 2.92 as disagreeable for the
respondents. Topics in the course ranked second out of five instructor-dependent
factors while it was fifth out of ten factors in the overall ranking of the factors.
d. Grade Requirement
Grade Requirement got a weighted mean of 3.42 as agreeable for the
respondents. Grade Requirement ranked first out of five instructor-dependent factors
while it was second out of ten factors in the overall ranking of the factors.
e. Learning Materials
Learning Materials got a weighted mean of 2.57 as disagreeable for the
respondents. Learning Materials ranked third out of five instructor-dependent factors
while it was eighth out of ten factors in the overall ranking of the factors.
Among the 3 major categories of factors, Instructor-Dependent factor got the highest
composite mean of 3.36 followed by Student-Dependent factor with a composite mean of 2.92 and
2.69 for Institution-Dependent factor.
Conclusion
The case of attrition and its increasing rate pose a significant concern not only to the students
aspiring to be part of the Accountancy profession but the institution and the Accountancy career as
well.

42

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
This study aimed to assess the factors affecting the high attrition of BSA in TIP Manila. The
study developed three major categories of factors, namely: (1) student-dependent, (2) instructordependent and (3) institutional-dependent. These are then analyzed as to whether or not, have an
impact on attrition decisions.
The researchers, from thereon employed the method of purposive sampling, whereby
students were chosen to respond to the provided questionnaires that will benefit the research. The
model was then tested on students who had been part of the said attrition in the BSA program and
thus have shifted to other programs under the College of Business Education in the Technological
Institute of the Philippines, Manila.
After the study, the researchers were able to conclude that all the factors branching from all
three categories have significant effect to the attrition in varying extents:
Of all the factors, mentoring approach showed to have the highest degree of impact to the
attrition of the respondents. This can be an indication that effective teaching contributes to students
retention and failure on the part of the students to achieve the expected high quality level of instruction
often results on them not being able to further expand their of knowledge and mastery of the courses
related to the Accountancy program.
Also, failure on the part of the professors to provide meaningful feedback to their students
performance and inapproachability for consultation contribute in a significant degree to the attrition of
students.

43

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Other factors contributing largely on attrition are as follows:
The grade requirement was perceived not to actually measure students capability and to only
create pressure among them thus decreasing their level of motivation to continue in the program; and
the examination given to students which are incompatible with the information or lessons covered by
the lectures and which do not necessarily measure their level of preparedness.
This study also led to the disregarding of some factors for it was found out that they do not
contribute materially to the attrition of the students. The said variables are the class size, classroom
environment and learning materials.
Important to consider however is how the results of this study should be viewed in the context
of several limitations. The first of which, concerns the limited sample used, and the fact that the
sample was drawn only from the College of Business Education of TIP Manila. This study may or may
not be applicable to other department and institutions. Further limitation includes the fact that any
conclusions about factors causing attrition from accountancy courses were based upon data extracted
from students who have actually shifted out of the said course. Their response maybe influenced by
their current frame of minds while responding to the questionnaire and any unresolved feeling of
antipathy as a result of the said attrition. These limitations must be considered while interpreting the
results.

44

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Recommendation
After gathering and interpreting sufficient data through the survey conducted, our research
concluded the factors that significantly affect the attrition rate of BSA students of TIP-Manila. In order
to contribute to the decrease of the attrition rates, the following are therefore recommended:
1. In relation to instructor-dependent factors, specifically the mentoring approach, instructors are
encouraged to develop techniques of cooperative and active learning in order to better
communicate to the students the lessons, thereby successfully transferring the needed
information. Instructors should also periodically provide feedback to their students so that the
latter may know what they lack and what needs to be improved and apply necessary remedial
actions.
2. Professors and department heads must always make it a point that they open themselves to
the students for consultations. They should not make the students feel as if there is a wall
between the student and the professor. It is suggested that they inform their students of their
academic consultation hours in order to facilitate other queries from students which need to be
addressed. Decorum is also highly encouraged so as to foster an atmosphere of openness
and approachability for their students.
3. For the student-dependent factor, it is suggested that students are to enhance their interaction
with the professors. Should there be a point of clarifications that need to be addressed
immediately or if there are any unclear topics for them, students are encouraged to raise them
immediately so as achieve the desired outcome of the learning process.

45

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
4. With regard to the grade requirement, course topics and examination, the department and
instructors must always take into consideration the congruency of the items from the
examinations with what were discussed in class in order to avoid confusions among students,
thus defeating the actual purpose of exams as a method of gauging a student's
comprehension of the lessons and in turn result to them not meeting the grade requirement.
5. Regarding motivation, the students are encouraged to maintain a healthy relation with their
family and friends. As expected, such relationship helps a student surpass certain setbacks
along their academic life. Realizing the support of others benefits the students inasmuch as
they recognize the effect of help by the people around them. Goal setting will also help
students to motivate themselves to excel in their program.

46