CHAPTER V

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

This

chapter

presents

the

summary

of

findings,

conclusions

and

recommendations that will serve as the answer to the statement of the problem
and its contribution.
Summary of Findings
After the statistical interpretations, the following are the findings of the study:
1. Most of the respondents were II-AMA (29.25%) and the remaining sections,
BMA, CMA and DMA have an equal number of respondents (23.58%).
2. Majority of the respondents aged 20 years old (50%) and none of the
respondents aged below 17 years old.
3. Most of the respondents were female (68.87%) and the least respondents
were male (31.13%).
4. Non-working individuals dominated the study for accumulating 75.47% over
working individuals having 24.53%.
5. Majority of the respondents said that they were satisfied with the mode of
examination on minor subjects with a frequency of 54 and a percentage of
29.25% while least of them answered that they are not satisfied with it with the
frequency of 5 and a percentage of 4.72%.
6. Most of the respondents said that they were satisfied

with the mode of

examination on major subjects with the frequency of 52 and percentage of

49.06% while least of them answered that they are not satisfied with it with the

frequency of 10 and a percentage of 9.43%.

7. Majority of the respondents said that they were satisfied with the time schedule
on morning session with a frequency of 38 and a percentage of 35.85% while
least of them answered that they are highly satisfied with it with a frequency of 19
and a percentage of 17.92%.
8. Most of the respondents said that they were satisfied with the time schedule on
afternoon session with a frequency of 42 and a percentage of 39.62% while least
of them answered not satisfied with it with a frequency of 11 and a percentage of
10.37%.
9. Most of the respondents said that they were satisfied with the zero-based
grading system with a frequency of 35 and a percentage of 33.02% while least of
them answered very satisfied with it, with a frequency of 19 and a percentage of
17.92%.
10. Majority of the respondents said that they were highly satisfied with the fiftybased grading system with a frequency of 35 and a percentage of 33.02% while
least of them answered not satisfied with it, with a frequency of 7 and a
percentage of 6.60%.
11. Most of the respondents said that they were satisfied with the condition of the
rooms with a frequency of 38 and a percentage of 35.85% while least of them
answered not satisfied with it, with a frequency of 10 and a percentage of 9.53%.
12. Majority of the respondents said that they were satisfied with the condition of
the library, with a frequency of 49 and a percentage of 46.33%. while least of
them answered highly satisfied with it, with a frequency of 12 and a percentage of

11.32%.
13. Majority of the respondents said that they were satisfied with the condition of
the ITC, with a frequency of 52 and a percentage of 49.06% while least of them
answered that they were highly satisfied with it, with a frequency of 10 and a
percentage of 9.43%.
14. Most of the respondents said that they were satisfied with the condition of the
computers with a frequency of 45 and a percentage of 42.45%. while least of
them answered that they were highly satisfied with it, with a frequency of 8 and a
percentage of 7.55%.
15. Majority of the respondents said that they were not satisfied with the condition
of the projectors with a frequency of 42 and a percentage of 39.62% while least
of them answered that they were highly satisfied with it with a frequency of 7 and
a percentage of 6.60%.
16. Most of the respondents said that they were satisfied with the general
assembly of CBA Management with a frequency of 54 and a percentage of
50.94% while least of them answered that they were highly satisfied with it with a
frequency of 5 and a percentage of 4.72%.
17. Majority of the respondents said that they were satisfied with the faculty
evaluation of CBA Management with a frequency of 49 and a percentage of
46.23 % while least of them answered that they were highly satisfied with it with a
frequency of 12 and a percentage of 11.42%.
18. Most of the respondents said that they were satisfied with the mergence of
accounting and finance department with a frequency of 46 and a percentage of

43.40% while least of them answered that they were highly satisfied with it, with a
frequency of 6 and a percentage of 5.66%.
19. Most of the respondents said that they were satisfied with the accounting
department as part of CBA with a frequency of 45 and a percentage of 42.45%
while least of them answered that they were not satisfied with it, with a frequency
of 19 and a percentage of 17.92%.
20. Majority of the respondents said that they were satisfied and very satisfied
with the JPIA administration during Accountancy Week in Sportsfest with a
frequency of 36 and a percentage of 33.96% for both while least of them
answered that they were not satisfied with it, with a frequency of 25 and a
percentage of 23.58%.
21. Majority of the respondents said that they were very satisfied with the JPIA
administration during Accountancy Week in Internal Quiz Bee, with a frequency
of 41 and a percentage of 38.68% while least of them answered that they were
not satisfied with it, with a frequency of 7 and a percentage of 6.60%.
22. Most of the respondents said that they were very satisfied with the JPIA
administration during Accountancy Week in External Quiz Bee, with a frequency
of 39 and a percentage of 36.79% while least of them answered that they were
not satisfied with it, with a frequency of 8 and a percentage of 7.55%.
23. Majority of the respondents said that they were highly satisfied with the JPIA
administration during Accountancy Week in Testimonial, with a frequency of 42
and a percentage of 39.62%, while least of them answered that they were not
satisfied with it, with a frequency of 3 and a percentage of 2.83%.

24. Most of the respondents said that they were highly satisfied with the JPIA
administration during Accountancy Week in Symposium, with a frequency of 35
and a percentage of 33.02% while least of them answered that they were not
satisfied with it, with a frequency of 4 and a percentage of 3.77%.
25. Majority of the respondents said that they were satisfied with the JPIA
administration in terms of head officers, with a frequency of 46 and a percentage
of 43.40% while least of them answered that they were not satisfied with it,with a
frequency of 10 and a percentage of 9.43%.
26. Most of the respondents said that they were satisfied with the JPIA
administration in terms of associate officers with a frequency of 46 and a
percentage of 43.40% while least of them answered that they were not satisfied
with it, with a frequency of 10 and a percentage of 9.43%.
27. Most of the respondents said that they were satisfied with the JPIA
administration during departmental examinations with a frequency of 39 and a
percentage of 36.79% while least of them were not satisfied with it, with a
frequency of 7 and a percentage of 6.60%.
28. Majority of the respondents said that they were satisfied with the JPIA
administration during qualifying examinations with a frequency of 48 and a
percentage of 45.28% while least of them were not satisfied with it, with a
frequency of 6 and a percentage of 5.66%.
29. Most of the respondents said that they were satisfied with the books
recommended by the professor, with a frequency of 39 and a percentage of
36.79% while least of them were not satisfied with it, with a frequency of 5 and a

percentage of 4.71%.
30. Most of the respondents said that they were very satisfied with the
books,written by their preferred author with a frequency of 43 and a percentage
of 40.57% while least of them were not satisfied with it, with a frequency of 7 and
a percentage of 6.60%.
31. Majority of the respondents said that they were satisfied with the random
heterogeneous re-sectioning with a frequency of 34 and a percentage of 32.08%
while least of them were highly satisfied with it, with a frequency of 15 and a
percentage of 14.15%.
32. Majority of the respondents said that they were highly satisfied with the
heterogeneous re-sectioning where they prefer their blockmates, with a
frequency of 40 and a percentage of 37.74%, while least of them were not
satisfied with it, with a frequency of 14 and a percentage of 13.21%.
33. Most of the respondents said that they were very and highly satisfied with the
heterogeneous re-sectioning where they prefer their schedule, with a frequency
of 34 and a percentage of 32.08% for both, while least of them were not satisfied
with it, with a frequency of 9 and a percentage of 8.49%.
34. Majority of the respondents said that they were satisfied with the
homogeneous re-sectioning according to exam ranking, with a frequency of 38
and a percentage of 35.85% while least of them were not satisfied with it, with a
frequency of 13 and a percentage of 12.64%.
35. Most of the respondents said that they were satisfied with the homogeneous
re-sectioning according to grades, with a frequency of 37 and a percentage of

34.91% while least of them were not satisfied with it, with a frequency of 18 and a
percentage of 16.98%.
36. Majority of the respondents said that they dont want to include Physical
Education in the curriculum, with a frequency of 61 and a percentage of 57.55%
while the remaining respondents wants to, with a frequency of 45 and a
percentage of 42.45%.
37. Equal number of respondents said that the subject, Filipino should be and
should not be in the curriculum, with a frequency of 53 and a percentage of 50%.
38. Majority of the respondents said that the subject, English should be in the
curriculum, with a frequency of 91 and a percentage of 85.85% while the
remaining respondents dont want to include it, with a frequency of 15 and a
percentage of 14.15%.
39. Most of the respondents said that the subject, Science should be in the
curriculum, with a frequency of 72 and a percentage of 67.92%, while the
remaining respondents dont want to include it, with a frequency of 34 and a
percentage of 32.08%.
40. Majority of the respondents said that the subject, Humanities should not be in
the curriculum, with a frequency of 56 and a percentage of 52.83%, while the
remaining respondents want to include it, with a frequency of 50 and a
percentage of 47.17%.
41. Majority of the respondents said that the subject, Algebra should be in the
curriculum, with a frequency of 81 and a percentage of 76.42% while the
remaining respondents dont want to include it, with a frequency of 25 and a

percentage of 23.58%.
42. Most of the respondents said that the subject, Business Math should be in the
curriculum, with a frequency of 96 and a percentage of 90.57%, while the
remaining respondents dont want to include it, with a frequency of 10 and a
percentage of 9.43%.
43. Majority of the respondents said that the subject, Statistics should be in the
curriculum, with a frequency of 86 and a percentage of 81.13% while the
remaining respondents dont want to include it, with a frequency of 20 and a
percentage of 18.87%.
44. Equal number of respondents responded that the subject, Literature should
be and should not be in the curriculum, with a frequency of 53 and a percentage
of 50%.
45. Most of the respondents said that the subject, History should not be in the
curriculum, with a frequency of 56 and a percentage of 52.53% while the
remaining respondents want to include it, with a frequency of 50 and a
percentage of 47.17%.
46. Most of the respondents said that the change in the curriculum should not be
the removal of minor subject, with a frequency of 55 and a percentage of 51.89%
while the remaining respondents agreed with it, with a frequency of 51 and a
percentage of 48.11%.
47. Most of the respondents said that the change in the curriculum should not be
the replacement of minor subject,with a frequency of 61 and a percentage of
57.55% while the remaining respondents agreed with it, with a frequency of 45

and a percentage of 42.45%.

48. Most of the respondents said that the change in the curriculum should not be
the additional of minor subject, with a frequency of 96 and a percentage of
90.57%, while the remaining respondents agreed with it, with a frequency of 10
and a percentage of 9.43%.
49. Majority of the respondents said that the mode of teaching in OBTL in minor
subject were not effective, with a frequency of 39 and a percentage of 36.79%,
while least of the respondents said that its highly effective, with a frequency of 8
and a percentage of 7.55%.
50. Majority of the respondents said that the mode of teaching in Spoonfeeding in
minor subject were effective,with a frequency of 37 and a percentage of 34.91%,
while least of the respondents said that its highly effective, with a frequency of
10 and a percentage of 9.43%.
51. Majority of the respondents said that the professors pre-requisites of
assignments in minor subject were effective, with a frequency of 58 and a
percentage of 54.72%, while least of the respondents said that its highly
effective, with a frequency of 7 and a percentage of 6.60%.
52. Most of the respondents said that the professors pre-requisites of portfolio in
minor subject were effective, with a frequency of 50 and a percentage of 47.17%
while least of the respondents said that its highly effective, with a frequency of 6
and a percentage of 5.66%.
53. Majority of the respondents said that the professors pre-requisites of
performance in minor subject were effective, with a frequency of 50 and a

percentage of 47.17%, while least of the respondents said that its highly
effective, with a frequency of 8 and a percentage of 7.55%.
54. Most of the respondents said that the professors pre-requisites of artworks in
minor subject were effective, with a frequency of 49 and a percentage of 46.23%
while least of the respondents said that its highly effective, with a frequency of 9
and a percentage of 8.44%.
55. Most of the respondents said that the professors personality of being strict in
minor subject were effective, with a frequency of 44 and a percentage of 41.51%
while least of the respondents said that its highly effective, with a frequency of 12
and a percentage of 11.32%.
56. Majority of the respondents said that the professors personality of being
considerate in minor subject were effective, with a frequency of 41 and a
percentage of 38.68% while least of the respondents said that its not effective,
with a frequency of 10 and a percentage of 9.43%.
57. Majority of the respondents said that the professors personality of having
favoritism in minor subject were not effective, with a frequency of 63 and a
percentage of 59.43%, while least of the respondents said that its highly
effective,with a frequency of 3 and a percentage of 2.83%.
58. Most of the respondents said that the professors punctuality on arriving on
time in minor subject were very effective, with a frequency of 36 and a
percentage of 33.96% while least of the respondents said that its not effective,
with a frequency of 17 and a percentage of 16.04%.
59. Most of the respondents said that the professors punctuality on being always

present in minor subject were very effective, with a frequency of 33 and a

percentage of 31.13%, while least of the respondents said that its not effective,
with a frequency of 17 and a percentage of 16.04%.
60. Majority of the respondents said that the professors punctuality on
dismissing on time in minor subject were very effective and effective, with a
frequency of 32 and a percentage of 30.19% for both, while least of the
respondents said that its not effective, with a frequency of 15 and a percentage
of 14.15%.
61. Most of the respondents said that the professors fairness on giving grades in
minor subject were effective, with a frequency of 35 and a percentage of 33.02%
while least of the respondents said that its not effective,with a frequency of8 and
a percentage of 7.55%.
62. Majority of the respondents said that the professors fairness on treatment in
minor subject were effective, with a frequency of 33 and a percentage of 31.13%,
while least of the respondents said that its not effective, with a frequency of 12
and a percentage of 11.32%.
63. Most of the respondents said that the mode of teaching in OBTL in major
subject were not effective, with a frequency of 47 and a percentage of 44.34%,
while least of the respondents said that its highly effective, with a frequency of 8
and a percentage of 7.55%.
64. Majority of the respondents said that the mode of teaching in spoonfeeding in
major subject were effective, with a frequency of 30 and a percentage of 28.31%
while least of the respondents said that its highly effective and not effective, with

a frequency of 24 and a percentage of 22.64%.

65. Majority of the respondents said that the professors pre-requisites of
assignments in major subject were effective,with a frequency of 39 and a
percentage of 36.79%. while least of the respondents said that its highly
effective, with a frequency of 12 and a percentage of 11.32%.
66. Most of the respondents said that the professors pre-requisites of portfolio in
major subject were effective, with a frequency of 45 and a percentage of 42.45%,
while least of the respondents said that its highly effective, with a frequency of 2
and a percentage of 1.89%.
67. Majority of the respondents said that the professors pre-requisites of
performance in major subject were effective,with a frequency of 42 and a
percentage of 39.62% while least of the respondents said that its highly effective,
with a frequency of 9 and a percentage of 8.49%.
68. Majority of the respondents said that the professors pre-requisites of
artworks in major subject were not effective, with a frequency of 54 and a
percentage of 50.94% while least of the respondents said that its highly effective,
with a frequency of 2 and a percentage of 1.89%.
69. Most of the respondents said that the professors personality of being strict in
major subject were very effective, with a frequency of 34 and a percentage of
32.08% while least of the respondents said that its not effective, with a frequency
of 18 and a percentage of 16.98%.
70. Majority of the respondents said that the professors personality of being
considerate in major subject were very effective, with a frequency of 35 and a

percentage of 33.02%, while least of the respondents said that its not effective,
with a frequency of 8 and a percentage of 7.55%.
71. Majority of the respondents said that the professors personality of having
favoritism in major subject were not effective, with a frequency of 59 and a
percentage of 55.66%, while least of the respondents said that its highly
effective,with a frequency of 3 and a percentage of 2.83%.
72. Majority of the respondents said that the professors punctuality of arriving on
time in major subject were very effective, with a frequency of 30 and a
percentage of 28.30%, while least of the respondents said that its effective, with
a frequency of 22 and a percentage of 20.75%.
73. Most of the respondents said that the professors punctuality of being always
present in major subject were highly effective, with a frequency of 30 and a
percentage of 28.30% while least of the respondents said that its effective, with a
frequency of 22 and a percentage of 20.75%.
74. Majority of the respondents said that the professors punctuality of dismissing
on time in major subject were highly effective and very effective, with a frequency
of 31 and a percentage of 29.25%, while least of the respondents said that its
not effective, with a frequency of 17 and a percentage of 16.04%.
75. Most of the respondents said that the professors fairness on giving grades in
major subject were very effective, with a frequency of 34 and a percentage of
32.08%, while least of the respondents said that its not effective, with a
frequency of 8 and a percentage of 7.55%.
76. Most of the respondents said that the professors fairness on treatment in

major subject were highly effective, with a frequency of 33 and a percentage of

31.13%, while least of the respondents said that its not effective, with a
frequency of 11 and a percentage of 10.38%.
77. Majority of the respondents said that its very often true that time pressure is
stressful, with a frequency of 75 and a percentage of 70.75%, while least of the
respondents said that its seldom true, with a frequency of 4 and a percentage of
3.77%.
78. Most of the respondents said that its seldom true that time pressure does not
bother them during exams, with a frequency of 42 and a percentage of 39.62%
while least of the respondents said that its very often true, with a frequency of 18
and a percentage of 16.98%.
79. Majority of the respondents said that its frequently true that time pressure
causes their level of anxiety to increase, with a frequency of 43 and a percentage
of 40.57%, while least of the respondents said that its seldom true, with a
frequency of 5 and a percentage of 4.72%.
80. Most of the respondents said that its very often true that unimportant
subjects hinder them to study well,with a frequency of 48 and a percentage of
45.28%, while least of the respondents said that its seldom true, with a
frequency of 11 and a percentage of 10.38%.
81. Majority of the respondents said that its very often true that they
procrastinate on unwanted subjects, with a frequency of 45 and a percentage of
42.45%, while least of the respondents said that its seldom true, with a
frequency of 9 and a percentage of 8.49%.

82. Most of the respondents agreed that summer program is the best way to help
students on time management with a frequency of 75 and a percentage of
70.75%, while least of the respondents said that its not the best way, with a
frequency of 12 and a percentage of 11.32%.
83. Majority of the respondents agreed that all of the reasons stated are the
positive outcomes of summer program, with a frequency of 15 and a percentage
of 58.51%, while least of the respondents said that it promotes information
retention only, with a frequency of 4 and a percentage of 4.26%.
84. Most of the respondents agreed that summer program should be
implemented if its beneficial to students, with a frequency of 49 and a
percentage of 52.13% while none of the respondents said that it should not be
implemented for trial and not at all, with a frequency of 0 and a percentage of
0%.
Conclusions
Based on the findings found out in the study, the following conclusions were
concluded,
1. What is the demographic profile of the respondents in terms of:
1.1 Sections
The researchers found out that Section AMA has the most number of
respondents of 31 while the three remaining sections, namely: BMA,
CMA and DMA got an equal number of respondents of 25. Using the chisquare formula, the computation revealed that the computed is 0.33
which is less than the chi tabular of 7.82. We therefore conclude that

section has no significant relationship on revisiting the Bachelor of

Science in Management Accounting Program: Basis for Curriculum
Development.
1.2 Age
It is also concluded that the majority of the respondents aged 20
while none of respondents aged below 17. Based on the computations,
chi computed is 89.28 which is greater than the chi tabular of 9.49. With
this fact, we therefore conclude that age has a significant relationship on
revisiting the Bachelor of Science in Management Accounting Program:
Basis for Curriculum Development.
1.3 Gender
It also concluded that the majority of the respondents gender were
female, having a frequency of 73 and a percentage of 68.88% while the
male respondents were only 33 with percentage of 31.13. Using the chisquare formula, computation revealed that the chi computed is 15.09
which is greater than the chi-tabular of 3.84. With this fact, we therefore
conclude that gender has a significant relationship on revisiting the
Bachelor of Science in Management Accounting Program: Basis for
Curriculum Development.
1.4 Occupation
It is also concluded that most of the respondents were non-working
individuals, gathering 80 of the total sample of 106, and the remaining 20

were working individuals. Using the chi square formula, the computation
revealed that the chi computed is 27 which is greater than the chi tabular
of 3.84. We therefore conclude that occupation has a significant
relationship on revisiting the Bachelor of Science in Management
Accounting Program: Basis for Curriculum Development.
2. What are the factors affecting the revisiting of the Bachelor of Science in
Management Accounting Program at University of Makati: Basis for
Curriculum Development:
2.1 Level of Implementation
Researchers also concluded that the level of implementation has a
weighted average mean of 2.41, which was described as satisfied and
was interpreted by the researchers as less effective.
2.2 Evaluation of students to the program
It was also concluded that the evaluation of students to he program
gathered a weighted average mean of 2.65, where the average answer of
respondents was described as very satisfied and was interpreted as very
effective.
2.3 Curriculum
The researchers also concluded that most of the respondents
answered that they want to remove the minor subject as the major
changes in the current curriculum.

2.4 Professor
It was also concluded that the level of the effectiveness of the
professors both in minor and major accumulated a weighted average
mean of 2.34 and 2.37, respectively. Both of these values was described
as satisfied and was interpreted as less effective.
2.5 Time
It was also concluded that the effect of time pressure to students got
a weighted average mean of 2.95 which was described as frequently true
and was interpreted by the researchers as very effective.
2.6 Summer Program
The researchers also concluded that the evaluation on the
implementation of summer program was supported by 94 of the total
respondents and was denied by 12 of them. Those who agreed believed
that the positive outcomes outweigh the negative one upon its
implementation if it will be beneficial for the students.
3. What is the significant relationship between the demographic profile of the
respondents of the study to the factors affecting the revisiting the Bachelor of
Science in Management Accounting Program at University of Makati: Basis
for Curriculum Development:
Using the chi-square formula, the computation on sections revealed that
the computed is 0.33 which is less than the chi tabular of 7.82, therefore it
has no significant relationship while there is a significant relationship in age

where the chi computed is 89.28 which is greater than the chi tabular of 9.49.
Gender had a significant relationship because the chi computed is 15.09
which is greater than the chi-tabular of 3.84. And lastly, there is a significant
relationship with occupation because the chi computed is 27 which is greater
than the chi tabular of 3.84.

4. What are the present problems of Bachelor of Science in Management

Accounting Program?
Upon examining the responses of the respondents, majority of the
respondents were satisfied with the university of equipments which was
interpreted as less effective. Also, majority of the respondents were not
satisfied with the condition of the department of accounting as part of the
College of Business Administration and Department of Finance. The effects
of time pressure to the students which they consider stressful also counts.
Lastly, the inefficiency of teaching methods by the professors, specifically the
newly acquired curriculum based OBTL that was perceived by the
researchers as the non-acclimated way of learning where students are still on
the adjusting process.

5. What is the best developmental program for the Bachelor of Science in

Management

Accounting

out

of

the

findings,

conclusions

and

recommendations of the study?

As what this research paper trying to magnify, its the implementation of
the summer program that will help the accounting students on the problems

relating to time pressure and the change in curriculum will also be taken into
consideration as more and more minor subjects makes the struggle of every
accounting students harder.
Recommendations
After conducting this study concerning the statistical study of the current
status of the curriculum of Bachelor of Science in Management Accounting for
the Academic Year 2015-2016, the following recommendations were highly
recommended by the researchers to the authority concerned thereof.
To the government of Makati, may you take into consideration the scarcity of
university equipments especially computers and projectors, in order to sustain
their availability to the students who constantly need this kind of academic
references.
To our Alma Mater, University of Makati, we humbly recommend the
implementation of Summer Class Program in particular for the accounting
students who greatly need this change.
To the Dean of the College of Business Administration, may you consider the
condition of the Department of Accountancy as part of the college department of
CBA and Department of Finance.
To the professors, we humbly recommend to seek for more effective teaching
method that will definitely capture the interest of every accounting student and
know the limitations of every pre-requisites as they add more stressful days to

them.
To the accounting students, use your time wisely and productively, for every
seconds that pass is the same number of seconds you cant take back, and look
for a more effective routine that can satisfy your urge to exert your precious effort
on important tasks and activities.
To the future researchers, may this research paper helped you as your
reference for your own and we hope that youll continue searching for more
information that can make this topic more significant and helpful for the
succeeding generation of researchers.