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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
Accountants work for public interest; hence, there is a need of rigid qualifying examinations
for professional certification, the Certified Public Accountant Licensure Examinations. The CPA
Licensure examinations comprise of six (6) subjects, namely: Financial Accounting and Reporting,
Advanced Financial Accounting and Reporting, Auditing, Taxation, Regulatory Framework for
Business Transactions, and Management Accounting and Control.
This research focused on one of the licensure examination subjects, the Management
Accounting and Control. It is true that each board subject represents the different fields of
professional accountants, and Management Accounting and Control are for advisory services. The
need for this subject has emerged to acquire necessary business as well as scientific management
competence in preparation as a Management Accounting Practitioner. The need for these
practitioners is a result of the businessmens increasing and continuous demand for assistance in
improving their managerial, operating and economic performance. Thus, the program of Bachelor
of Science in Accountancy, where most of the practitioners in Management Accounting and
undergraduate degree of CPAs came from, included the subjects related thereto.
The Bachelor of Science in Accountancy Program included courses in order to acquire the
basic competence and technical ability for the preparation as a prospective management
consultant. The courses are Management Accounting 1 and Management Accounting 2 which are

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
supplemented by foundation courses such as Management, Economics, Statistics, Cost
Accounting, Productions and Operations Management, Total Quality Management, and
Quantitative Techniques for Business Planning and Decision-Making.
In this study, Good Academic Performance is characterized by the final grades of BSA
students of T.I.P.-Manila in Management Accounting 2, the scope of the research, which cross the
threshold of the BSA Retention Policy. The grade cutoff wherein to base if the students
performance is good was derived from the Accountancy department rule, which states that in order
to continue pursuing the BSA Program, the students should not get grades lower than 2.25.
Moreover, the T.I.P. students manual revision date 02/2014 appendix 28 policy no. 00325-2-2013
further provides that in order to obtain a scholarship grant, the student must not also have grades
lower than 2.25.
The researchers aimed to find out the factors which contribute for appreciation leading to
good academic performance of students in Management Accounting. Researchers are after the
study of relationship existing between the students appreciation of management accounting and
the environment, be it external or internal which affects their learning of Management Accounting.
Background of the Study
Technological Institute of the Philippines (T.I.P.) is one of the primers who consistently
produce competent professionals in the field of accountancy. From the past years, the T.I.P.
graduates have been performing well in the crux of the research chosen topic based on data
gathered in students academic performance

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
The researchers come up with this research to know the strengths as well as the room for
improvements in nurturing the accounting students with necessary skills particularly in
Management Accounting. The determinants may be raised to the department chair or higher
authority for evaluation in order to provide more quality education which T.I.P. is committed with.
The Outcomes-Based Teaching and Learning System implementation and good academic
performance of the students in management accounting has emanated the curiosity of the
researchers skeptical mind to know the factors behind the academic performance of a student.
Does mentoring technique contribute for students appreciation of Management Accounting?
However, this study will pay more attention to the role of family background, school environment,
students habit and personal goals, and the educational system in the development of individual
performance.
The researchers adapted the Systems Theory Input-Output Model pioneered by Ludwig
Von Bertalanffy in 1956. This theory proposes that various elements interact to result as a whole.
In this study, the inputs - the foundation courses appreciation, family support, class schedule,
mentoring techniques of professors as well as their peers, and learning environment, are believed
to transform the students through mentoring and learning and are reflected by the students
academic performance, the output.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

Academic Performance in Management Accounting


16
14
12

zz

10
8
6
4
2
0
1.25

1.5

1.75

2.25

2.5

FINAL GRADE IN MANAGEMENT ACCOUNTING 2

Figure 1. Grades of 5th Accountancy Students in Management Accounting 2


In this study academic performance is characterized by class grades of undergraduate
students. The chart above shows the academic performance measured through final grades in
Management Accounting 2 based on the gathered data.
The researchers would like to assess the factors affecting the performance of the students.
The recommendations of this research may assist the policy makers of T.I.P. to come up with
policies and strategies which can be employed to improve academic performance of the students.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Statement of the Problem
The purpose of the study is to assess the factors that influence student academic
performance in Management Accounting.
1. What are the students academic performances based on their final grade in Management
Accounting 2?
2. How do the students assess the factors that influence good academic performance in
Management Accounting as to:
2.1 Foundation Course
2.2 Class Schedule
2.3 Learning Environment
2.4 Faculty Mentoring
2.5 Reference Materials
2.6 Peer Mentoring
2.7 Family Support
2.8 Personal Goal

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

Conceptual Framework
The academic performance which believed invariably affected by the quality of inputs
resulted for researchers to select the System Theory Input-Output Model pioneered by Ludwig Von
Betalanffy in 1956. Figure 1 illustrates the possible determinants which affect the academic
performance of the students in Management Accounting.
The factors affecting the students academic performance in Management Accounting
Foundation Courses
Methods:

Class Schedule

Learning Environment

Faculty Mentoring

Data Gathering
- Census
- Survey
Questionnaire
Statistical Techniques
Scientific Method

Peer Mentoring

Reference Materials

Family Support

Influencing Factors in
Students Academic
Performance in Management
Accounting

Personal Goals

Figure 2. Research Paradigm

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
The research is design to investigate what factors BSA students considered affecting their
academic performance in Management Accounting. The framework provides different aspects of
BSA students such as those program-related, home-related, faculty-related, personal aspiration
and school environment. The inputs gathered through survey and questionnaires will be
summarized through the use of statistical techniques with the aid of scientific method in order to
arrive at the conclusion with the sufficient evidential matter.
The Commission on Higher Education (CHED) has identified problems that run
simultaneously with the present tertiary school curriculum in the country (SEAMEO- INNOTECH,
2003). Among the school- related factors found are unqualified and poorly trained teachers,
inadequate facilities, and dilapidated instructional materials. Non-school factors include poverty,
low educational attainment and illiteracy of parents and poor health and nutrition (Gato et. al 2014).
This research framework aims to give proof, contradiction or new set of facts about the factors
identified by the previous researches conducted by different interested parties such as CHED.
This framework will assist in evaluating the current syllabus for topic distribution and
courses-separation of Management Accounting related subjects. The use of input-output method
will identify which of the inputs when put together will matter for the students academic
performance as a whole. The researchers believe that the aspects enumerated herewith would be
best served by this Systems theory of input-output.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Scope and Delimitation
The content scope of this research covered the factors that affect students good academic
performance in Management Accounting 2 and how the students do assessed these factors.
This study limits its respondents to 5th year Accountancy students who already took up
Management Accounting courses. The findings of this research will be based on the respondents
grades in Management Accounting 2 and their assessment of the factors as based on their
responses in the survey.
Significance of the Study
This research will provide insights concerning different factors that affect students
academic performance particularly in Management Accounting course. As sufficient data and
further information is taken, it will be able to help students, professors, College of Business
Education, the school, and researchers to understand the mechanism on how these different
factors ascend or descend their academic performance and how it moves them to aspire for
learning and cultivating knowledge.
For students, it will give them ideas of what are the different areas to improve and provide
sufficient considerations in preparation for the CPA Board Examination and the field of
Management Accounting.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
For professors, it will give them idea on what techniques will be necessary to use in
accommodating the students, formulate new approaches and how to better facilitate student
learning in Management Accounting courses.
For College of Business Education, it will guide them on what should be emphasized in
the course syllabus to improve students academic performance in Management Accounting and to
have a good communication among the students and professors to aid their needs and for the
betterment of the college as a whole.
For the School, as important steps will be taken by the preceding groups, it will benefit
them by being able to produce knowledgeable and competent students and contribute to its center
of excellence.
For the researchers, it will help them discover the factors that greatly affect students
academic performance in Management Accounting and assist the students, professors, College of
Business Education and Technological Institute of the Philippines in achieving their objectives.
The completion of this research will serve as a guide and reference for future researchers
on conducting the same study.
Definition of Terms
For better understanding, the different terms used in our research was defined as follows:
Management Accounting - one of the subjects included in Certified Public Accountant Licensure
Examination. It is a course that involves the application of appropriate techniques and concepts to

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
economic data so as to assist management in establishing plans for reasonable economic
objectives and in the making of rational decisions with a view toward achieving these objectives.
Academic Performance - this pertains to students outcome as to the understanding and
application of topics. Particularly, it could be attributed to the students final grade and class
standing which is composed of scores in seatwork, quizzes, examination, attendance and the like.
Foundation Courses - this refers to the business-related subjects that were taken by the students
in prior years and before or along Management Accounting subject. The subjects included herein
are considered necessary and correlated to Management Accounting so as to provide better and
clear understanding of the topics covered by the aforementioned subject.
Class Schedule - this refers to the time frame, period, or part of the day in which the students
regard as convenient for comprehending Management Accounting topics.
Learning Environment - this refers to the physical location where the students learn or study
Management Accounting and its physical condition to which affects their learning.
Faculty Mentoring - the professors techniques in teaching Management Accounting and their
approaches in facilitating and assessing students learning, at the same time their ways of
accommodating students concerns.
Peer Mentoring - this refers to the students relationship with each other and the activities they
take part in order to help and support each other academically. It could be done by way of sharing
additional knowledge, tutorial, and group discussions.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Reference Materials - pertains to the textbooks, reference and review materials that is accessible
and could be found in the library. This is also refers to the usage of the students and how it helps
him/her in appreciating and understanding Management Accounting.
Family Support - this is an external factor that affects students academic accomplishments and
activities either through financial, moral, or educational support.
Personal Goals - this refers to what drives and motivates students to do well in his/her academic
performance in Management Accounting.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 2
Review of Related Literature and Studies
Assessing students academic performance is challenging since their performance is a
product of socio-economic, psychological and environmental factors. This chapter presents the
related literature and studies of the factors affecting the good academic performance of the
students. It contains research journal, articles, magazines, books, information and knowledge that
has been accumulated in the past and present time and lastly, data gathered from the internet.
Foreign Literature and Studies
All of the research reviews support the hypothesis that student performance depends on
different socio-economic, psychological, environmental factors. The findings of research studies
focused that student performance is affected by different factors such as learning abilities because
new paradigm about learning assumes that all students can and should learn at higher levels but it
should not be considered as constraint because there are other factors like race, gender, sex that
can affect students performance. (Hansen, Joe B.2000). Some of the researchers even tried to
explain the link between students achievements, economic circumstances and the risk of becoming
a drop-out that proved to be positive (Goldman, N., Haney, W., and Koffler, S., 1988, Pallas, A.,
Natriello, G., McDill, E., 1989, Levin, H., 1986) B.A Chansarkar and A. Mishaeloudis (2001),
explained the effects of age, qualification distance from learning place etc. on student performance.
The performance of students on the module is not affected by such factors as age, sex and place

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
of residence but is associated with qualification in quantitative subjects. It is also found that those
who live near the university perform better than other students.
Yvonne Beaumont Walters, kola soyibo,(1998) further elaborated that student performance
is very much dependent on SEB (socio economic back ground)as per their statement, students
level of performance is with statistically significant differences, linked to their gender, grade level,
school location, school type, student type and socio-economic background (SEB).
Kirby, Winston et al. (2002) focused on students impatience (his time-discount behavior)
that influences his own academic performance.
Goethe found out that weak students do better when grouped with other weak students.
(As implied by Zajoncs analysis of older siblings (1976) it shows that students performance
improves if they are with the students of their own kind.
There are often different results by gender, as in Hoxbys K-12 results (2000); Sacerdote
(2001) finds that grades are higher when students have unusually academically strong roommates.
The results of Zimmerman (1999, 2001) were somewhat contradictory to Goethe results
but again it proved that students performance depends on number of different factors, it says that
weak peers might reduce the grades of middling or strong students.
(Alexander, Gur et al. 1974; Fraser, Beamn et al. 1977) explained that some of the
practices adopted by college administration in higher education like residential colleges or
organized study groups also help to increases performance.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Galiher (2006) and Darling (2005), used GPA to measure student performance because
the main focus in the student performance for the particular semester. Some other researchers
used test results or previous year result since they are studying performance for the specific
subject or year (Hijazi and Naqvi, 2006 and Hake, 1998). Many researchers have discussed the
different factors that affect the student academic performance in their research. There are two
types of factors that affect the studentsacademic performance. These are internal and external
classroom factors and these factors strongly affect the studentsperformance. Internal classroom
factors includes students competence in English, class schedules, class size, English text books,
class test results, learning facilities, homework, environment of the class, complexity of the course
material, teachers role in the class, technology used in the class and exams systems. External
classroom factors include extracurricular activities, family problems, work and financial, social and
other problems. Research studies shows that studentsperformance depends on many factors such
as learning facilities, gender and age differences, etc. that can affect student performance
(Hansen, Joe B., 2000). Harb and El-Shaarawi (2006) found that the most important factor with
positive effect on students' performance is Parental Involvement.
Local Literature and Studies
Literature provides a number of reports, which have successfully developed an association
between performance of students and role of different factors. The most common factors are
family, teacher, school environment, and personal profile of the students (Diaz, 2003; Gianzero,
1999; Hijaz and Naqvi, 2006).

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
The extent of students learning in academics may be determined by the grades that a
student earns for a period of learning has been done. It is believed that a grade is a primary factor
that indicates of such learning. If a student earns high grades it is concluded that they may also
have learned a lot while low grades indicate lesser learning. However, many experiences and
studies found out that there are also several factors that would affect the grades. Not a single
factor can be definitely pointed out as predicting grades. It has been interplay of so many factors
gender, IQ, study habits, age, year level, parents educational attainment, social status, number of
siblings, birth order, etc. In fact, almost all of existing environmental and personal factors are a
variable of academic performance. However, at this point in time, the researchers would like to
investigate the possible relationship of study habits and the factors affecting it to the academic
achievement of under graduate education students of KPTM-KL. The investigation of on this area
thus becomes a real and compelling motivation for the researchers to conduct this study.
It is generally believed that the basis for any true development must commence with the
development of human resources. When we come to think of students, they are the ones who learn
ideas to become more responsible and productive someday. Examples of the factors affecting the
academic performance of students are the environmental, social/ family, teachers, friend
relationships, and socio-economic factors. Almost all of the factors are a variable of academic
performance. Paulo Angelo Dela Rosa, Mary Joy Cantilla, James Caete, Ansarie Datua, Bonnie
Fe Bangero, Beverly Acana
Individual differences in academic performance have been linked to differences in
intelligence and personality. Students with higher mental ability as demonstrated by IQ tests (quick

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
learners) and those who are higher in conscientiousness (linked to effort and achievement
motivation) tend to achieve highly in academic settings. A recent meta-analysis suggested that
mental curiosity (as measured by typical intellectual engagement) has an important influence on
academic achievement in addition to intelligence and conscientiousness. Childrens semistructured home learning environment, transitions into a more structured learning environment
when children start first grade. Early academic achievement enhances later academic
achievement. Parents academic socialization is a term describing the way parents influence
students academic achievement by shaping students skills, behaviors and attitudes towards
school. Parent influence students through the environment and discourse parents have with their
children. Academic socialization can be influenced by parents socio-economic status. Highly
educate parents tend to have more stimulating learning environments (Mahawi 1992).
Written with Dr. Michael Aguirre Clores of the Department of Mathematics and natural
Sciences, College of Arts and Sciences, Ateneo de Naga University, presents case studies in the
interaction between studentsunderstanding and belief in learning the theory of evolution.
Constructivist theory argues that belief and understanding are separate but interrelated aspects in
the learning process. Results revealed that students position about the theory of evolution and
patterns of understanding varied: (a) misconceptions or lack of understanding affecting the belief;
(b) cascade of conceptual change that was complicated by belief; (c) rejection of the theory due to
challenged religious belief and potential to understand evolutionary theory despite resistance to
believe in the theory; (d) remaining skeptical about the theory due to ambivalence that emanated
from his conflicting theological and scientific beliefs and misconception he held about human
evolution, and (e) prior beliefs and concepts that were commensurate to the accepted scientific

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
concepts and beliefs about the evolution made learning evolution less complicated. We conclude
that the Filipino studentsbelief affect their ability to understand the theory of evolution and viceversa.
The strategic nature of learning requires students to be goal directed. To construct useful
representations of knowledge and to acquire the thinking and learning strategies necessary for
continued learning success across the life span, students must generate and pursue personally
relevant goals. Initially, students' short-term goals and learning may be sketchy in an area, but over
time their understanding can be refined by filling gaps, resolving inconsistencies, and deepening
their understanding of the subject matter so that they can reach longer-term goals. Educators can
assist learners in creating meaningful learning goals that are consistent with both personal and
educational aspirations and interests.( Soledad Esplanada, 1996).

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 3
Methodology
This chapter outlines the methods and the approaches used by the researchers. The
method comprises of methods of research used, data gathering procedure, and statistical
treatment that will address information necessary to collect, present, and analyze data.
Methods of Research Used
The study used the descriptive or normative method of research, which is used to describe
characteristics of a population or phenomenon being studied. It involved the collection of data that
provided an account or description of individuals, groups or situations. This type of research
describes what exists and helps to uncover new facts about the researcher conducted. Moreover, it
aimed at finding out "what is," so survey method is frequently used to collect descriptive data. It
also brings the ability to describe events in greater or less depth as needed, to focus on various
elements of different research techniques, and to engage quantitative statistics to organize
information in meaningful ways. Relatively, the method is appropriate in this research since it
provided an account or description of different factors affecting students academic performance in
Management Accounting. The type of descriptive method used in the research is the questionnaire
survey. This type of descriptive method gave the respondents an ample time to assess and to
answer series of questions and other prompts for the purpose of gathering information from them.
In terms of approach, the study employed quantitative approach, which focused on obtaining
numerical findings used in the survey method.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
The purpose of employing the descriptive method is to gather quantifiable information that
can be used for statistical inference on the target respondent through data analysis. The
researcher opted to use this kind of research desiring to acquire important datas from the
respondents to formulate rational and sound conclusion for the study. Since this study is focused
on the perception and evaluation of the factors influencing students good academic performance
in Management Accounting 2, the descriptive method was used.
Population and Sampling
The study opted to use the census type of survey method as the entire population is
sufficiently small; accordingly researchers included the entire population in the study. A census is
often construed as the opposite of a sample as its intent is to count everyone in a population rather
than a fraction. The research population of the study comprised of 5 th year Accountancy students
from Technological Institute of the Philippines-Manila who took up Management Accounting 1 & 2
courses. The researchers believed that the use of census type of survey method provided a true
measure of population, and it produced a higher degree of accuracy in data. The finding of the
research was based on the perception of the respondents as reflected on their responses in the
questionnaire.
Research Instrument
Polit and Hungler (1999:267) defined data as information obtained during the course of an
investigation of the study. Data collection instruments refer to devices used to collect data such as
questionnaires, tests, structured interview schedules and checklists (Seaman 1991:42).In this

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
study the questionnaires was used to obtain data relevant to the studys objectives and research
questions. The questionnaire was designed to gather information about the factors influencing
students good academic performance in Management Accounting. The questionnaire consists of
two parts. The first part dealt with students final grade in Management Accounting 2 and the
second part dealt with the response of the respondents to the factors given in the study;
Foundation courses, Class Schedule, Learning Environment, Faculty Mentoring, Peer Mentoring,
Reference Materials, Family Support, and Personal Goals.
Validation of Research Instrument
Validity refers to the degree to which an instrument measures what is supposed to be
measuring (Uys, & Basson

1991:80) Content validity was done prior to the finalization of the

said questionnaires in the process of validation. The questionnaires were presented to Prof.
Ronald Eric C. Buen, Dr. Danilo S. Sosa, Prof. Mariel C. Jaguarin, and Prof. Shirley U. Espino for
validation and ten 5th Year students of T.I.P.-Manila. The said professors and students gave their
recommendations and suggestions regarding to the content and form of the survey questionnaire.
Consequently the researchers undergo several corrections and revision as recommended by the
said professors above. The purpose of the validation is to improve and enhance the survey
questionnaire.
Data Gathering Procedure
This study depends strongly on the principal data which was provided by students who
already took up Management Accounting course.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
The questionnaires were personally distributed to the target respondents, after few steps in
obtaining formal permission were done. It was immediately retrieved after they finish answering it.
The responses in the questionnaire was tabulated, analyzed and interpreted to determine: 1) what
is the level of impact of the different factors affecting students academic performance in
Management Accounting; 2) which indicator among the factors has the highest impact on the
students academic performance; 3) which set of factors has the highest impact on the students
academic performance.
Furthermore, request for cooperation and assurance that all information gathered have
been treated strictly with confidentiality.
Statistical Treatment
Certain statistical method was used to properly analyze, evaluate and interpret the data
that was collected. Those statistical methods are weighted mean, composite and Likert-Scaling
under descriptive statistics.
Weighted Mean = this method was used in getting the average score in each element of
factors affecting students academic performance in the survey, computed through the formula:

Where:
= arithmetic mean

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
= summation
F = frequency of respondents
= Score of response
N = total number of respondents
Composite Mean this method was used in getting the mean of the means of elements
for each factors provided in the survey. This was computed through the formula:

Where:
CM = composite mean
= summation
WM = weighted mean
N = total number of item (weighted mean)

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

23

The Likert four-point scale was applied in interpreting respondents assessment of factors
affecting their academic performance in Management Accounting.
Unit Weight

Mean Range

Verbal Interpretation

Description

3.51-4.00

Strongly Agree

Very Effective

2.51-3.50

Agree

Effective

1.51-2.50

Disagree

Less Effective

0.50-1.50

Strongly Disagree

Not Effective

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 4
Presentation, Analysis and Interpretation of Data
This chapter presents, analyzes and interprets the tabulated gathered data in response to
the specific problem raised in Chapter 1 to arrive at findings, conclusions and recommendations in
the next chapter.
The purpose of the study is to assess the factors that influence student academic
performance in Management Accounting.
1. What are the students academic performances based on their final grade in Management
Accounting 2?
2. How do the students assess the factors that influence good academic performance in
Management Accounting as to:
2.1 Foundation Course
2.2 Class Schedule
2.3 Learning Environment
2.4 Faculty Mentoring
2.5 Reference Materials
2.6 Peer Mentoring

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

25

2.7 Family Support


2.8 Personal Goals

Figure 2
Percentage Distribution of Respondents According to their Final Grade
in Management Accounting

1.75 Grade
2.25 Grade
1.50 Grade
2.00 Grade
2.5 Grade*
1.25 Grade

Based on the data provided above, 93% of the respondents were considered to have a
good performance in management accounting. Among 42 respondents, 4.76% got a grade of 1.25,
14.29% got a grade 1.50, 35.71% got a grade of 1.75, 11.90% got a grade of 2.00, 26.19% got a
grade of 2.25 and 7.14% got a grade of 2.50 in *which falls out of criteria in having good academic
performance in Management Accounting.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

Legend:
Scale

Equivalent

Interpretation

3.51-4.00

Very Effective

2.51-3.50

Effective

1.51-2.50

Less Effective

0.50-1.50

Not Effective

Tables 1 to 9 show the summary of the survey questionnaires findings responded by the
fifth year BSA students of T.I.P. who had already taken all the courses related to the subject
matter. The weighted mean per question and per major factor were computed to show the degree
of correspondence within which the students assess such aspects as factors of good academic
performance. The legends used by the researchers to identify and analyze the data are 4, 3, 2 and
1 for strongly agree, agree, disagree and strongly disagree, respectively.

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Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

27

Table No. 1
Effectiveness of factors leading to Good Academic Performance in Management Accounting in
terms of Foundation Courses

Factors
1. FOUNDATION COURSES
1.1 Good Foundation in Cost Accounting
1.2 Good Foundation in Economics
1.3 Good Foundation in Statistics
1.4 Good Foundation in POM
1.5 Good Foundation in TQM
1.6 Good Foundation in Quantitative
Techniques in Decision Making
Total

Weighted
Mean

Ranking

Verbal
Interpretation

3.00
2.51
2.67
2.31
2.31

1
4
3
6
6

E
E
E
LE
LE

2.82

2.60

Based on the data gathered, most of the respondents believed that good foundation in
Cost Accounting is an effective means to achieve good academic standing in management as it
ranks 1 with weighted mean average of 3.0 interpreted as (E) effective. The Quantitative
Techniques in Decision Making ranks 2 computed with 2.60 weighted mean interpreted as (E)
effective, Statistics ranks 3 with weighted mean of 2.67 interpreted as (E) effective, Economics
ranks 4 with weighted mean of 2.51 interpreted as (E) effective, and Total Quality Management
and Productions and Operations Management courses each got weighted mean of 2.31 interpreted
as (LE) less effective.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

28

Table No. 2
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Class Schedule

Factors
2. CLASS SCHEDULE
2.1 Comprehension in 3 Hour-Class
2.2 Comprehension in 1.5 Hour-Class
2.3 Comprehension in 1 Hour-Class
2.4 Comprehension in a weekend class
2.5 Comprehension in evening class
2.6 Comprehension in afternoon class
Total

Weighted
Mean
2.69
3.02
2.79
2.24
2.90
2.55
2.70

Ranking

Verbal
Interpretation

4
1
3
6
2
5

E
E
E
LE
E
E

In terms of Class Schedule, most of the respondents agreed that comprehension is


effective in 1.5 Hour-Class as it ranks 1 with weighted mean of 3.02 interpreted as (E) effective.
Moreover, most of the respondents believed that evening class schedule also as effective as it
ranks 2 with weighted mean of 2.90 interpreted as (E) effective. Then, 1 Hour-Class ranks 3 with
weighted mean of 2.79 interpreted as (E) effective 3 Hour-Class ranks 4 with weighted mean of
2.69 interpreted as (E) effective and afternoon class ranks 5 with weighted mean of 2.55
interpreted as (E) effective, and weekend class schedule ranks 6 with weighted mean of 2.24
interpreted as (LE) less effective.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

29

Table No. 3
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Learning Environment

Factors
3. LEARNING ENVIRONMENT
3.1 Studying Management Accounting at home
3.2 Studying Management Accounting at
school/library
3.3 Class-Size Environment aids learning
3.4 Classroom size aids learning
3.5 Classroom tidiness
3.6 Proper Ventilation of Classroom
Total

Weighted
Mean

Ranking

Verbal
Interpretation

3.18

2.85

3.03
3.21
3.28
3.23
3.13

5
3
1
2

E
E
E
E

In terms of the learning environment, most of the respondents agreed that classroom
tidiness as an effective means to achieve a good academic performance in Management
Accounting as it ranks 1 with weighted mean of 3.28 interpreted as (E) effective. Then, proper
ventilation of classroom ranks 2 with weighted mean of 3.23 interpreted as (E) effective, classroom
size ranks 3 with weighted mean of 3.21 interpreted as (E) effective, studying at home is preferable
as it ranks 4 with 3.18 compare to studying at school with weighted mean of 2.85 but both
interpreted as (E) effective means in achieving good academic performance, and class-size with
weighted mean of 3.02 interpreted as (E) effective.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

30

Table No. 4
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Faculty Mentoring

Weighted
Mean

Ranking

Verbal
Interpretation

4. Faculty Mentoring
4.1 Elaborate explanation of lessons

3.31

4.2 Real life application of the subject

3.44

4.3 Explanation of the answers of quizzes and exams.

2.69

4.4 Exercises and Quizzes after discussion

3.05

4.5 Approachability of Professors to student's queries

3.23

4.6 Regular Class Recitation

2.41

LE

Total

3.02

Factors

In terms of faculty mentoring techniques, most of the respondents find it necessary for
professors to give real life application of the concepts of Management Accounting as it ranks 1 with
weighted mean of 3.44 interpreted as (E) effective. Then, elaborate explanation of the theories
ranks 2 with weighted mean of 3.31 interpreted as (E) effective, approachability of professors to the
students queries ranks 3 with weighted mean of 3.23 interpreted as (E) effective, exercises after
discussion ranks 4 with weighted mean of 2.69 interpreted as (E) effective and explanation of
answers of quizzes and examinations ranks 5 with weighted mean of 2.69 interpreted as (E)
effective. On the other hand, respondents find it unnecessary as factor influencing good academic
performance the regular recitation with weighted mean of 2.41 interpreted as (LE) less affective.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

31

Table No. 5
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Peer Mentoring

Weighted
Mean

Ranking

Verbal
Interpretation

5. Peer Mentoring
5.1 Studying with classmates or a group
(brainstorming)
5.2 Tutorial sessions

2.67

2.74

5.3 Group activities

2.74

5.4 one-on-one per tutorial

3.13

5.5 Asking classmates for vague concepts

2.90

5.6 Peer-relationship

3.13

Total

2.89

Factors

In terms of peer mentoring and involvement, majority of the respondents believed that
studying is enjoyable with peer and one-on-one tutorial is effective rather than brainstorming with a
group, as positive peer-relationship and one-on-one peer tutorial rank 1 with weighted mean of
3.13 interpreted as (E) effective unlike brainstorming with weighted mean of 2.67 interpreted as (E)
effective. Then, asking classmates for vague concepts rank 3 with weighted mean of 2.90
interpreted as (E) effective, and tutorial sessions and group activities as fifth with weighted mean of
2.74 interpreted as (E) effective. Self-studying and asking for help in Management Accounting
vague concepts with peers is desirable for this subject may relate to a decision making of a
consultant.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

32

Table No. 6
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Reference Materials

Factors

Weighted
Mean

Ranking

Verbal
Interpretation

6. Reference Materials
6.1 Sufficiency of Reference Materials in Library
3.15
4
E
6.2 Updated Reference Materials
2.69
6
E
6.3 Using of other Textbooks
3.54
2
VE
6.4 Using of Review Materials
3.56
1
VE
6.5 Using of Management Accounting Test banks
2.90
5
E
6.6 Handouts in Management Accounting
3.23
3
E
Total
3.18
With regard to reference materials, most respondents believed that the use of
review materials for further appreciation of Management Accounting concepts is one of the very
effective means of achieving good academic performance in Management Accounting. Use of
review materials ranks 1 with weighted mean of 3.56 interpreted as (VE) very effective. Along with
it is the use of other textbooks with weighted mean of 3.54 interpreted as (VE) very effective. Then,
handouts in management accounting with weighted mean of 3.23 interpreted as (E) effective,
sufficiency of reference materials in the library with weighted mean of 3.15 interpreted as (E)
effective and use of Management Accounting test banks with weighted mean of 2.90 interpreted as
(E) effective. With the degree of correspondence most of respondents closely disagree that
reference materials in the library are updated with weighted mean of 2.69 yet still interpreted as (E)
effective means of achieving good academic performance in Management Accounting which has

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

33

relatively stable standards compare to other subjects like taxation, Financial Accounting and
Auditing.
Table No. 7
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Family Support

Factors
7. Family Support
7.1 Family supports in all undertakings
7.2 Family supports when I live separate from
them
7.3 Helps of Family in all academic problems
7.4 Financial Supports from family
7.5 Motivations from Family to study well
7.6 Family Supports of personal goal
Total

Weighted
Mean

Ranking

Verbal
Interpretation

3.64

VE

3.18

2.95
3.69
3.33
3.56
3.39

6
1
4
3

E
VE
E
VE

In terms of family support, majority of the respondents agreed that being family financial
assistance contributes effectively in leading to good academic performance of Management
Accounting. Family financial supports ranks 1 with weighted mean of 3.69 interpreted as (VE) very
effective, family supports in all undertakings ranks 2 with weighted mean of 3.64 interpreted as
(VE) very effective, support for personal goals ranks 3 with weighted mean of 3.56 interpreted as
(VE) very effective, motivation from family to study well always ranks 4 with weighted mean of 3.33
interpreted as (E) effective, family support if separated ranks 5 with weighted mean of 3.18

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

34

interpreted as (E) effective. Lastly, help from family in case of academic problems ranks 6 with
weighted mean of 2.95 interpreted as (E) effective.
Table No. 8
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Personal Goals

Factors
8. Personal Goals
8.1 Setting of target grade
8.2 Scholarship Grant
8.3 Latin Honor Goal
8.4 Happy parents
8.5 Good Transcript of Records
8.6 Dream of becoming a Management
Consultant
Total

Weighted
Mean

Ranking

Verbal
Interpretation

2.92
3.38
2.97
3.67
3.46

5
2
4
1
3

E
E
E
VE
E

2.79

3.20

The personal goal factor which contributes substantially to good academic performance is
presented above. The goal of making parents happy ranks as they study well ranks 1 as very
effective means of achieving good academic performance with weighted mean of 3.67 interpreted
as (VE) very effective. Then, most of the respondents agreed that obtaining scholarship grant
motivates them which can be associated to the top factor and graded 3.38 interpreted as (E)
effective. Then, respondents wants to have good transcript of records with weighted mean of 3.46
interpreted as (E) effective, wants to graduate with Latin honor with weighted mean of 2.97
interpreted as (E) effective, sets target grade with weighted mean of 2.92 interpreted as (E)

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

35

effective. Lastly, most of the respondents closely disagree that dreaming of being consultant leads
them to good academic performance with weighted mean of 2.79 interpreted still as (E) effective.
Table No. 9
Summary

Weighted
Mean

Ranking

Verbal
Interpretation

1. Foundation Courses

2.60

2. Class Schedule

2.20

LE

3. Learning Environment

3.13

4. Faculty Mentoring

3.02

5. Peer Mentoring

2.88

6. Reference Materials

3.18

7. Family Support

3.39

8. Personal Goals

3.20

Grand Mean

2.95

Major Factors

Undoubtedly, being part of the known trait of Filipinos, Family Support ranked as number
one which respondents find as a factor contributing to good academic performance in Management
Accounting. Next is the Personal Goals which students established with themselves to achieve the
good academic performance, such as desire to obtain or maintain scholarship grant or graduating
with Latin honor. The third is the use of reference materials to further know and appreciate the
management accounting courses. Then, learning environment which can be drawn as T.I.P.s 5s
Policy and cleanliness effectively contributes to students academic performance. Fifth is the
faculty mentoring techniques which respondents agreed that real life application has caused them

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
to perform well in Management Accounting. Then, Peer Mentoring which suggests that good peer
relationship greatly affects the students academic performance and in terms of management
accounting wherein decision making is involve. Deciding by own while studying with peers is an
effective way to achieve good academic performance. Then, students find some of the foundation
courses understanding as effective way of performing well in Management Accounting. All of the
factors mentioned above is interpreted as effective except for the last one which is the class
schedule scores less effective therefore it does not greatly affects the academic performance of the
students in Management Accounting.

36

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Chapter 5
Summary, Conclusions and Recommendations
This chapter presents the summary of findings, conclusions and recommendations for this
study. This study aimed to assess the factors that influence students good academic performance
in Management Accounting.
Summary of Findings
The survey results conducted on the assessment of the factors influencing students good
academic performance in Management Accounting revealed the following results:
1. What are the students academic performances based on their final grade in Management
Accounting 2?
The survey resulted to a positive academic performance of the students in Management
Accounting based on their grades in Management Accounting 2, in which 39 out of the 42
respondents or 93% got a grade ranging from 1.25 to 2.25 aligned with the scholarship quota and
retention policy in the Accountancy program.
2. How do the students assess the factors that influence academic performance in Management
Accounting?
The students responses revealed that family support greatly influence their good
academic performance in Management Accounting with a mean of 3.39, interpreted an effective
factor. Followed by Personal Goals (mean: 3.20), Reference Materials (mean: 3.18), Learning

37

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Environment (mean: 3.20), Faulty Mentoring (mean: 3.02), Peer Mentoring (mean: 2.88), and
Foundation Courses (mean: 2.60), respectively. Class schedule was considered by the students to
be less effective in having a good performance in Management Accounting with a mean of 2.20.
Conclusion
Students were considered to have a good academic performance in Management
Accounting based on the grades they have given in the survey and the assessment of such.
Based on the analysis and findings presented on the preceding chapter, family support
and personal goals-factor are the factors that contribute to students good academic performance
in Management Accounting. Majority of the students agree that financial support from families for
their school necessities and personal goals of achieving academic competence led to their good
academic performance in Management Accounting. Also, most of the students positively agreed
that they are able to do well in their studies because of their drive in making their parents happy
and to have a good Transcript of Records for future employment.
On the other hand, class schedule and foundation courses-factor was viewed by the
students to be the least factor in their good academic performance in Management Accounting.
Most of the students disagree that they can comprehend the topics well in a 3-hour, afternoon and
weekend class. Also, most of the respondents negate that they have a good foundation in Total
Quality Management and Production and Operations Management course that contributes to their
understanding of Management Accounting.

38

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Recommendation
The researchers findings in the assessment of the factors contributing to good academic
performance directed them to propose the following to the parties concerned in order to enhance
further the good academic performance of the BSA students:
To Technological Institute of the Philippines-Manila, to continue the good practice of 5s
policy for in the learning environment aspect, room tidiness ranks first as a factor contributed to
good academic performance of the students.
To the T.I.P. library to update the books in management accounting, for majority of
respondents almost disagree that reference materials in Management Accounting in the library are
up to date and so they viewed it as not an effective factor contributed to the good academic
performance of BSA students. Researchers suggest updating the books for further enhancement of
academic performance.
To the College of Business Education Department Chair, the students viewed class
schedule as not an effective factor contributed to good academic performance in Management
Accounting now. However, based on the result of data gathering researchers conclude that most of
the respondents prefer one and half hour schedule in Management Accounting thus, the
researchers are humbly suggesting the allotted time for further enhancement. Thus, the propective
researchers may arrive at different result wherein students has already viewed that schedule
helped them to achieve good academic performance. Moreover, most of the respondents prefer
weekday class over weekend class. Researchers also suggest to please ask the concerned parties

39

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
e.g. Junior Philippine Institute of Accountants with regard to conducting seminar for student to
figure what a Management Consultant really is for most of the students did not view it yet as
personal goal factor. By adding such personal factor, we may further enhance to best the academic
performance of the students.
To the College of Business Education faculty members to relate more the students viewed
minor courses such as Productions and Operations Management, and Total Quality Management
to Management Accounting, a board examination subjects for BSA. As well as the mentoring
techniques focusing more on real life application rather than laying down theories alone.
To the family of the students, to please continue to support the students in all means,
particularly in pecuniary needs for them to focus more on studying. Give them all the love and care
that they will be needing to succeed in their endeavor of becoming a certified public accountant.
To the students, involve yourselves in a positive peer-relationship and engage more on
exchanging of ideas for it will help you develop your critical thinking skills, problem solving skills in
alignment with interpersonal and communication skills. Thus, it will help to achieve the T.I.P.
Graduate Attributes of being globally competitive professional.
To the prospective researchers, to validate the findings and conclusion reached and keep
an eye for possible changes that may happen. Moreover, to study further if the recommendations
has been implemented or executed and recommend as appropriate.

40

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Bibliography
https://www.scribd.com/doc/5486916/FACTORS-AFFECTING-STUDENTS-PERFORMANCE
https://www.researchgate.net/publication/281060722_FACTORS_AFFECTING_STUDENTS'_PER
FORMANCE_A_Case_Of_Private_Colleges
http://cc.bingj.com/cache.aspx?q=Kirby%2c+Winston+et+al.+(2002)+focused+on+student%e2%80
%99s+impatience+(his+timediscount+behavior)+that+influences+his+own+academic+performance
.++&d=4775717462082638&mkt=en-PH&setlang=en-PH&w=AoLfirs18sl7vpksAlIK87G1i-ksczQ6
http://www.doc88.com/p-0979787802279.html
http://www.academia.edu/4204575/3_Factors_Affecting_Students_Academic

https://www.scribd.com/document/31097392/Evaluation-of-Student-Performance
http://www.academia.edu/3753746/FINAL_FINAL_RESEARCH_PAPER_1_
http://www.termpaperwarehouse.com/essay-on/Academic-Performance/50975
http://psychology.wikia.com/wiki/Academic_achievement
http://www.academia.edu/7729575/CHAPTER_2_Review_of_Related_Literature_and_Studies_For
eign_Literature_Student_Performance_Galiher

41

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
Appendices
Appendix A: Survey Questionnaire
September 28, 2016
Dear Respondents,
We, 5th year students of Bachelor of Science in Accountancy are currently conducting a research
study about the factors influencing students good academic performance in Management
Accounting. This research is one of the requirements for our course and your help will play a big
part in the completion and success of this research.
In line with this, we would like to ask for your cooperation and answer the questionnaire attached
herewith. Please take your time answering it and we wish for you to answer all the questions
provided. Your time and effort will be highly appreciated.
Also, rest assured that the data we would gather will be used for academic studies and details will
be held in strictest confidentiality.
Thank you very much.
Sincerely yours,
Antaran, Ronjean P.
Balancar, Genelyn
Casiple, Genevieve S.
Landayan, Jaybee R.
Nazareno, Joey S.

42

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

43

COLLEGE OF BUSINESS EDUCATION


Factors Influencing Students Academic Performance in Management Accounting
SURVEY QUESTIONNAIRE
Respondents Information
Name: ___________________________________
Grade in Management Accounting 2:
( ) 1.00

( ) 1.25

( ) 1.50

( ) 1.75

( ) 2.00

( ) 2.25

( ) others, please specify ______

Direction: Please fill in the response that best represents your opinion.
How do the students assess the factors that influence student academic performance in
Management Accounting?
Legend:
1.
1.1
1.2
1.3
1.4
1.5
1.6
2.

4 Strongly Agree

3 Agree

2 Disagree

Foundation Courses
I have a good foundation in Cost Accounting course that contributes to my
understanding of Management Accounting.
I have a good foundation in Economics course that contributes to my
understanding of Management Accounting.
I have a good foundation in Statistics course that contributes to my
understanding of Management Accounting.
I have a good foundation in Production and Operations Management
course that contributes to my understanding of Management Accounting.
I have a good foundation in Total Quality Management course that
contributes to my understanding of Management Accounting.
I have a good foundation in Quantitative Techniques in Decision Making
course that contributes to my understanding of Management Accounting.
Class Schedule

2.1 I can comprehend the topics well in a 3 hour-class.


2.2 I can comprehend the topics well in a 1 and a half hour-class.
2.3 I can comprehend the topics well in a 1 hour-class.
2.4 I can comprehend the topics well in a weekend class.
2.5 I can comprehend the topics well in an evening class.
2.6 I can comprehend the topics well in an afternoon class.

1 Strongly Disagree
4

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
3.

Learning Environment

44

Reference Materials

There are enough reference materials for Management Accounting in the


library
The reference materials in the library are updated.
Use of other textbooks helps me understand the topics I find difficult.
Use of review materials helps me in the appreciation of the concept.
The use of Management Accounting test banks helps me get higher
grade.
Handouts aid my learning in Management Accounting.
Family Support

3.1 I prefer studying Management Accounting at home.


3.2 I prefer studying Management Accounting at school or library.
3.3 The class size-environment aids my learning.
The classrooms are appropriately sized for all the students to clearly hear
3.4
the teacher's discussion.
3.5 The classroom is tidy enough so I can think and study well.
3.6 The classrooms are properly ventilated.
4. Faculty Mentoring
4.1 The professor elaborately explains the lessons to the students.
The professor gives real life application of Management Accounting
4.2
theories.
4.3 The professor explains the answers on quizzes and examinations.
The professor gives exercises or quizzes after discussion for longer
4.4
retention and appreciation of the topic
The professor is approachable and entertains students' queries on topics
4.5
being taught.
The professor regularly conducts class recitation to keep students
4.6
momentum.
5 Peer Mentoring
5.1 I can understand the topics if I study with my classmates or a group.
5.2 Tutorial sessions within class help me understand the concepts.
5.3 Group activities contribute to my understanding of the concepts.
5.4 I can comprehend topics on one-on-one peer tutorial.
5.5 I ask my classmates first before my professor for vague concepts.
5.6 The student's peer-relationship positively affects their studies.
6
6.1
6.2
6.3
6.4
6.5
6.6
7.

7.1 My family supports me in all my undertakings in college.


My family still supports me in other means even when I live separate from
7.2
them.
7.3 My family helps me in all my academic problems.
7.4 My family provides my necessities and fully supports me financially.

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy
7.5 My family always motivates me to study well.
My family supports my personal goals in achieving academic
7.6
competence.
8. Personal Goals
8.1
8.2
8.3
8.4
8.5
8.6

I set a grade for the semester which pushes me to study well in


Management Accounting.
I want to obtain scholarship grant so I focus in my studies.
I want to graduate with Latin Honors which lead me to have good
performance in Manangement Accounting.
I want my parents to be happy so I study well.
I want good Transcript of Records so I study well in Management
Accounting
I see myself as Management Consultant someday so its a self-fulfillment
to perform well in management accounting.

45

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

46

Appendix B: Summary of Data Gathered through Survey Questionnaires


COLLEGE OF BUSINESS EDUCATION
Factors Influencing Students Academic Performance in Management Accounting
SURVEY QUESTIONNAIRE
Respondents Information
Name: ___________________________________
Grade in Management Accounting 2:
( ) 1.00

( ) 1.25

( ) 1.50

( ) 1.75

( ) 2.00

( ) 2.25

( ) others, please specify ______

Direction: Please fill in the response that best represents your opinion.
How do the students assess the factors that influence student academic performance in
Management Accounting?
Legend:
1.
1.1
1.2
1.3
1.4
1.5
1.6
2.

4 Strongly Agree

3 Agree

2 Disagree

Foundation Courses
I have a good foundation in Cost Accounting course that
contributes to my understanding of Management Accounting.
I have a good foundation in Economics course that contributes to
my understanding of Management Accounting.
I have a good foundation in Statistics course that contributes to my
understanding of Management Accounting.
I have a good foundation in Production and Operations
Management course that contributes to my understanding of
Management Accounting.
I have a good foundation in Total Quality Management course that
contributes to my understanding of Management Accounting.
I have a good foundation in Quantitative Techniques in Decision
Making course that contributes to my understanding of
Management Accounting.
Class Schedule

2.1 I can comprehend the topics well in a 3 hour-class.


2.2 I can comprehend the topics well in a 1 and a half hour-class.

1 Strongly Disagree
4

26

20

16

22

12

15

21

16

19

26

6
12

17
17

14
9

2
1

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

47

2.3 I can comprehend the topics well in a 1 hour-class.

15

12

2.4 I can comprehend the topics well in a weekend class.


2.5 I can comprehend the topics well in an evening class.
2.6 I can comprehend the topics well in an afternoon class.

1
5
4

13
25
19

16
7
11

9
2
5

3.
3.1
3.2
3.3

Learning Environment
I prefer studying Management Accounting at home.
I prefer studying Management Accounting at school or library.
The class size-environment aids my learning.
The classrooms are appropriately sized for all the students to
3.4
clearly hear the teacher's discussion.
3.5 The classroom is tidy enough so I can think and study well.
3.6 The classrooms are properly ventilated.

4
17
7
8

3
15
21
26

2
4
9
3

1
3
2
2

12

23

12
13

26
22

1
4

0
0

4. Faculty Mentoring
4.1 The professor elaborately explains the lessons to the students.
The professor gives real life application of Management Accounting
4.2
theories.
4.3 The professor explains the answers on quizzes and examinations.
The professor gives exercises or quizzes after discussion for longer
4.4
retention and appreciation of the topic
The professor is approachable and entertains students' queries on
4.5
topics being taught.
The professor regularly conducts class recitation to keep students
4.6
momentum.
5 Peer Mentoring
I can understand the topics if I study with my classmates or a
5.1
group.
5.2 Tutorial sessions within class help me understand the concepts.
5.3 Group activities contribute to my understanding of the concepts.
5.4 I can comprehend topics on one-on-one peer tutorial.
5.5 I ask my classmates first before my professor for vague concepts.
5.6 The student's peer-relationship positively affects their studies.

4
14

3
23

2
2

1
0

18

29

16

16

28

12

24

15

13

20

13

3
4
10
8
10

25
23
25
20
24

9
10
3
10
5

2
2
1
1
0

13

20

18

15

21

18

23

15

6
6.1
6.2
6.3
6.4

Reference Materials
There are enough reference materials for Management Accounting
in the library
The reference materials in the library are updated.
Use of other textbooks helps me understand the topics I find
difficult.
Use of review materials helps me in the appreciation of the

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

6.5
6.6
7.
7.1
7.2
7.3
7.4
7.5
7.6
8.
8.1
8.2
8.3
8.4
8.5
8.6

concept.
The use of Management Accounting test banks helps me get higher
grade.
Handouts aid my learning in Management Accounting.
Family Support
My family supports me in all my undertakings in college.
My family still supports me in other means even when I live
separate from them.
My family helps me in all my academic problems.
My family provides my necessities and fully supports me financially.
My family always motivates me to study well.
My family supports my personal goals in achieving academic
competence.
Personal Goals
I set a grade for the semester which pushes me to study well in
Management Accounting.
I want to obtain scholarship grant so I focus in my studies.
I want to graduate with Latin Honors which lead me to have good
performance in ManangementAccouting.
I want my parents to be happy so I study well.
I want good Transcript of Records so I study well in Management
Accounting
I see myself as Management Consultant someday so its a selffulfillment to perform well in management accounting.

48

11

18

15
4
27

19
3
10

4
2
2

1
1
0

20

12

14
28
19

11
10
14

12
1
6

2
0
0

25

11

22

20

15

12

15

11

28

23

12

19

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

49

Appendix C: Tally Sheet

1. Foundation
Courses (7)
1.1

Composite
Mean

Total

Mean

26

39

1.2

20

16

39

2.512821

1.3

22

12

39

2.666667

1.4

15

21

39

2.307692

1.5

16

19

39

2.307692

1.6

26

39

2.820513

2.602564103

Mean

Composite
Mean

Rank

2. Class Schedule
(8)
2.1
2.2
2.3
2.4
2.5
2.6

3. Learning
Environment (4)
3.1
3.2
3.3
3.4
3.5
3.6

Total

6
12
9
1
5
4

17
17
15
13
25
19

14
9
12
16
7
11

2
1
3
9
2
5

39
39
39
39
39
39

Total

17
7
8
12
12
13

15
21
26
23
26
22

4
9
3
4
1
4

3
2
2
0
0
0

39
39
39
39
39
39

2.692308
3.025641
2.769231
2.153846
2.846154
2.564103 2.200854701

Mean

Composite
Mean

3.179487
2.846154
3.025641
3.205128
3.282051
3.230769 3.128205128

Rank

4
1
3
6
2
5

Rank
4
6
5
3
1
2

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

4. Faculty
Mentoring (5)

Total

4.1
4.2
4.3
4.4
4.5
4.6

14
18
6
7
12
4

23
20
16
28
24
15

2
1
16
3
3
13

0
0
1
1
0
7

39
39
39
39
39
39

Total

4
3
4
10
8
10

20
25
23
25
20
24

13
9
10
3
10
5

2
2
2
1
1
0

39
39
39
39
39
39

Total

13
5
21
23
11
15

20
18
18
15
16
19

5
15
0
1
9
4

1
1
0
0
3
1

39
39
39
39
39
39

5. Peer
Mentoring (6)
5.1
5.2
5.3
5.4
5.5
5.6

6. Reference
Materials (3)
6.1
6.2
6.3
6.4
6.5
6.6

Mean

50

Composite
Mean

3.307692
3.435897
2.692308
3.051282
3.230769
2.410256 3.021367521

Mean

Composite
Mean

2.666667
2.74359
2.74359
3.128205
2.897436
3.128205 2.884615385

Mean

Composite
Mean

3.153846
2.692308
3.538462
3.564103
2.897436
3.230769 3.179487179

Rank
2
1
5
4
3
6

Rank
6
5
5
1
3
1

Rank
4
6
2
1
5
3

Technological Institute of the Philippines Manila


College of Business Education
Bachelor of Science in Accountancy

51

Composite
Mean

7. Family
Support (1)

Total

Mean

7.1

27

10

39

3.641026

7.2

20

12

39

3.179487

7.3

14

11

12

39

2.948718

7.4

28

10

39

3.692308

7.5

19

14

39

3.333333

7.6

25

11

39

3.564103 3.393162393

Total

8
20
12
28
23
8

22
15
15
9
12
19

7
3
11
2
3
8

2
1
1
0
1
4

39
39
39
39
39
39

8. Personal
Goals (2)
8.1
8.2
8.3
8.4
8.5
8.6

Mean

Composite
Mean

2.923077
3.384615
2.974359
3.666667
3.461538
2.794872 3.200854701

Rank

Rank
5
3
4
1
2
6