THE EFFICACY LEVEL OF ACCOUNTANCY STUDENT’ S LEARNING

STRATEGY IN ATTAINING THE RETENTION POLICY IN LA CONCEPCION

COLLEGE: BASIS FOR LEARNER” S ENHANCEMENT PROGRAM

A Research Paper

Presented to the

Faculty of Accountancy Division

La Concepcion College

In Partial Fulfillment of the Requirements for the Degree of

Bachelor of Science in Accountancy and

Accounting Technology

by

Michaella P. Alejandro

Xyrelle G. Balaba

Maria Cecilia C. Bragais

Randolf C. Jordan

May 2021
 RECOMMENDATION

RESEARCH TITLE: The efficacy level of accountancy student's learning strategy

in attaining the retention policy in La Concepcion College: basis for learner's

enhancement program

1. Michaella Alejandro

2. Xyrelle G. Balaba

3. Maria Cecilia C. Bragais

4. Randolf C. Jordan

In Partial Fulfillment of the Requirements for the Degree of Bachelor of Science in

ACCOUNTANCY

has been examined and recommended for the FINAL DEFENSE.

Aris D. Principe, CPA, MBA

Research Adviser
 APPROVAL SHEET

This is to certify that this thesis, titled “THE EFFICACY LEVEL OF ACCOUNTANCY
STUDENT” S LEARNING STRATEGY IN ATTAINING THE RETENTION POLICY IN LA
CONCEPCION COLLEGE: BASIS FOR LEARNER” S ENHANCEMENT PROGRAM”,
prepared and submitted by Michaella P. Alejandro, Xyrelle G. Balaba, Maria Cecilia
C. Bragais, and Randolf C. Jordan in partial fulfillment of the requirements for the
degree Bachelor of Science in Accountancy and Accounting Technology, is hereby
recommended for Final Defense.

ARIS D. PRINCIPE, CPA, MBA

Thesis Adviser

PANEL OF EXAMINERS

Examined and approved by the Panel of Examiners in an Oral Examination with a

grade of “PASSED” on __________ ___, 2021, La Concepcion College, Bulacan.

MA. MELISSA U. BULIC

Chairman

VIKTOR ANGELO DIMALANTA

Member

SOVIETSKAYA RIVERA
Member

Rating: ___________ Date: ____________

 CERTIFICATE OF ORIGINALITY

We are to certify that this study paper we submitted is the result of our

independent and unique efforts. We have properly recognized all of the sources from

which the ideas and information were derived.

It was decided to take extracts. There are no restrictions on the project.

Plagiarism, and it hasn't been submitted anywhere else for review.

Michaella Alejandro

Xyrelle G. Balaba

Maria Cecilia C. Bragais

Randolf C. Jordan

Attested by:

ARIS D. PRINCIPE, CPA, MBA

Adviser

Date: May 27, 2021

 ACKNOWLEDGEMENTS

First and foremost, praise and thanks to God, the Almighty, for His

abundant blessings throughout our research work, which enabled us to

successfully complete the research.

We would like to express our heartfelt gratitude to our research

supervisor, Aris D. Principe, Head of Accounting Division, La Concepcion

College, Bulacan, for allowing us to conduct research and providing us with

invaluable guidance throughout the process. We are forever changed by his

dynamism, vision, genuineness, and motivation. He demonstrated how to

conduct research and present findings in the clearest and most concise manner

possible. It was a great honor and privilege to work and study under his

guidance. We're grateful for everything he's done for us.

We'd like to express our gratitude for his friendship, sensitivity, and sense

of humor. We owe our parents a gratefulness for their love, prayers, care, and

sacrifices in educating and preparing us for the future.

We'd like to thank the La Concepcion College BS Accountancy students

for their assistance with our research as well.

Finally, thank you to everyone who has helped us complete the research

work, whether directly or indirectly.

 DEDICATION

The researchers would like to dedicate this research to their beloved college,

La Concepcion College (LCC), most especially to the Accountancy Division.

Alejandro Family

Balaba Family

Bragais Family

Jordan Family

This study is also dedicated to the students of La Concepcion College and to

the future researchers, especially those who will take up Accountancy and other

related courses.
 TABLE OF CONTENTS

Title Page

RECOMMENDATION...............................................................................................ii

APPROVAL SHEET..................................................................................................iii

CERTIFICATE OF ORIGINALITY..........................................................................iv

ACKNOWLEDGEMENTS.........................................................................................v

DEDICATION............................................................................................................vi

TABLE OF CONTENTS...........................................................................................vii

LIST OF TABLES....................................................................................................viii

LIST OF FIGURES.....................................................................................................ix

CHAPTER 1................................................................................................................1

THE PROBLEM AND ITS BACKGROUND.........................................................1

Introduction...........................................................................................1

Statement of the Problem........................................................................4

Assumptions..........................................................................................5

Significance of the Study........................................................................6

Scope and Limitations of the Study.........................................................7

CHAPTER 2..............................................................................................................10

REVIEW OF RELATED LITERATURE AND STUDIES.................................10

 Foreign Literatures...............................................................................10

Foreign Studies....................................................................................11

Local Studies........................................................................................12

Relevance of the Reviewed Studies and Literature to the Present Study..12

Conceptual Framework........................................................................13

Research Paradigm...............................................................................19

CHAPTER 3..............................................................................................................21

RESEARCH METHODOLOGY............................................................................21

Research Design...................................................................................21

Respondents of the Study......................................................................22

Sampling Technique.............................................................................22

Research Instrument.............................................................................23

Construction of the Instrument..............................................................23

Validation of the Instrument..................................................................24

Administration and Retrieval of the Instrument......................................24

Statistical Treatment of Data.................................................................24

CHAPTER 4..............................................................................................................26

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA............26

Part 1: Demographic Profile of the Respondents

............................................................................................................26
 Part 2: The factors that Influence the student’s compliance with the

retention grade (dos policy).........................................................................27

Part 3: The Study Method of the Accounting students of La Concepcion

College (LCC) to attain retention grade (dos policy)....................................28

Research Output...................................................................................36

CHAPTER 5..............................................................................................................39

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS. 39

Summary.............................................................................................39

Restatement of the Problem......................................................39

Description of Methodology.....................................................39

Principal Findings of the Study.................................................40

Conclusions.........................................................................................42

Appendix A.........................................................................................46

Appendix B..........................................................................................49

I. Demographic Profile of the Respondents...........................................50

II. Factors that influence the compliance of retention grade....................50

III. Study habit.....................................................................................50

IV. Perceive the retention's impact.......................................................52

Curriculum Vitae..................................................................................53
 LIST OF TABLES

Page

Table 3.1 3 – Point Scale.........................................................................................24

Table 4.1 Frequency and Percentage of the Respondents based on Age................26

Table 4.2 Frequency and Percentage of the Respondents based on Year Level.....26

Table 4.3 Frequency and Percentage of the Respondents based on Gender...........27

Table 4.4 Frequency and Percentage of the Factors that Influence the students Compliance with

the retention grade (dos policy)..................................................................................27

Table 4.5 Frequency and Percentage of the study preference of the accounting students in La

Concepcion College (LCC) to attain retention grade.................................................28

Table 4.6 Frequency and Percentage on how the Accountancy students Perceive the Retention

Program .....................................................................................................................35

Table 4.7 Frequency and Percentage of the Accountancy students perceive the retention

program.......................................................................................................................36

Table 4.8 Summary of the Study Preferences, Strategies for Overcoming Difficulties, and

Factors Influencing Accountancy Students' Compliance According to the study of "The Efficacy

Level of Accountancy Students' Learning Strategy in Attaining the Retention Policy in La

Concepcion College: Basis for Learner's Enhancement Program."...........................38

xi
 LIST OF FIGURES

Page

Figure 2.1 Conceptual Framework......................................................................13

Figure 2.2 Theoretical Framework .....................................................................14

Figure 2.3 Social Learning Theory Concepts......................................................17

Figure 2.4 Input-Process-Output..........................................................................19

Figure 4.1 Frequency in response to students who prefer Studying Alone as their Study

Method ...............................................................................................29

Figure 4.2 The Weighted Average Mean of the Students who prefers Studying Alone as their

Study Method.....................................................................................30

Figure 4.3 Frequency in response to students who prefer Group Study as their Study
Method…………………………………………………………………………...31

Figure 4.4 The Weighted Average Mean of the Students who prefer Group study as their

Study Method.....................................................................................33

Figure 4.5 Frequency of the strategies in overcoming difficulties of the accountancy students

in La Concepcion College (LCC) to attain retention grade................34

Figure 4.6 The Weighted Average Mean of the strategies in overcoming difficulties of the

accountancy students in La Concepcion College (LCC) to attain retention grade

............................................................................................................34

xi
 1

CHAPTER 1

THE PROBLEM AND ITS BACKGROUND

Introduction

The retention policy in the Accountancy program examines the retention standards for the

students of Accountancy which are predictive of an examinees success in the Certified Public

Accountant Licensure Examination. This study assesses the effectiveness of the existing

admission and retention policies of La Concepcion College and to present an analysis of the

result. It aims to heighten the standard of the course syllabus of the said program. This was

approved in order to challenge and improve the performance of the accountancy student. The

retention policy has been implemented for several years now, and the retention grade was 2 (dos

policy) equivalents to 86-88. This was implemented in order to prove how effective the retention

policy in the performance of the accountancy students in Accountancy program.

A student who leaves college before graduating paid tuition that will probably not be

made up for through employment, for a person who lacks a college degree will have diminished

lifetime earnings (compared to college graduates). In addition, there is a loss of tuition for the

institution, a loss of a major in some department, and a loss of human capital–that is, the loss of

highly trained individuals to enter the workforce or perform civic duties. Retaining a student is

fundamental to the ability of an institution to carry out its mission. A high rate of attrition (the

opposite of retention) is not only a fiscal problem for schools, but a symbolic failure of an

institution to achieve its purpose.

Student’s self-efficacy is not a new concept in accounting literature but there has been

limited consideration of the self-efficacy in accounting discipline. The objective of this study is
 2

to analyze the extent of impact students’ self-efficacy ability has on their academic performance

in Introduction to Accounting course. To the best of our knowledge, prior studies have not

addressed the impact of self-efficacy on accounting course grades in the students of La

Concepcion College. The results of this paper, therefore, should increase the awareness of

faculty and policy makers on this subject and help them establish proper policies and curricula

for the accounting students.

Dilemma with this course in learning environment that demands higher level of

autonomy, initiative and self-regulation. Their incapability to cope with this environment can

sometimes cause poor academic performance in accounting courses. Developing and improving

problem solving and critical thinking skills are some of the criticized issues of accounting

education. (Burnett, Friedman & Yang 2008) To solve those criticized issues plays self-regulated

learning an important role in accounting education. A core element of self- regulated learning is

students’ self-efficacy. Self-efficacy is defined as “the judgment of one’s capability to organize

and execute the courses of action required to produce given attainments”. (Bandura 1997) Smith

(2001) defined self-efficacy as the situation specific self confidence in one’s abilities to organize

and execute a course of action to obtain certain outcomes. Self-efficacy exerts a critical influence

on motivation and plays a critical role in self-motivation to deal with unfamiliar tasks and

accepted as an important determinant of future performance. (Burnett, Xu & Kennedy 2010).

Academic self-efficacy refers to a student’s confidence in his/her abilities to successfully

perform academic tasks at a designed level. (Schunk 1991) There has been many studies that

examined the relationship between student’s self-efficacy and academic performance. (Pintrich

& De Groot 1990; Zimmerman, Bandura & Martinez-Pons 1992; Bandura 1997; Pajares 2002;

Christensen, Fogarty & Wallace 2002) Some of the studies found also positive correlation
 3

between academic self-efficacy and academic performance. (Bong 2001; Brown, Lent & Larkin

1989; Hackett et al. 1992; Lent, Brown & Larkin 1984; Moulton, Brown & Lent 1991; Pajares &

Miller 1994; Zajacova, Lynch & Espenshade 2005).

The new policy would allow the college to limit the number of sections and students in

the Accountancy program, thereby “addressing the problem in facilities.” Only graduates of the

Accountancy program are eligible to take the licensure examinations for certified public

accountants. Management accounting graduates may get certifications as bookkeepers, cost

accountants, and accounting technicians. (Evite, 2012) After admission to the BSA Program, the

student, regardless of year level, must maintain good moral character at all times. He/she must

adhere to the rules of conduct imposed by Ateneo in its College Student’s Handbook. At the

same time, he/she must adhere to the rules, regulations and policies imposed by the School of

Management and Accountancy.

 4

Statement of the Problem

The researchers of this study aims to answer the following questions:

1. What are the demographic profile of the respondents in terms of:

1.1. Age

1.2. Year Level

1.3. Gender

2. What are the factors that influence the compliance to the retention grade of the accounting

students of La Concepcion College (LCC)?

3. What are the study method of the accounting students of La Concepcion College (LCC) to

attain the retention grade?

3.1. Study Method

3.1.1. Study Alone

3.1.2. Group Study

3.2. Strategies in overcoming difficulties

4. How do the accountancy students of La Concepcion College (LCC) perceive the effects of

the retention program on students' development?

4.1. Perceive the retention program

4.2. Adhere to policy

 5

Assumptions

In coherence with the problems stated in this study, the researchers have formulated the
following assumptions:

1. The demographic profile of the accounting students of La Concepcion College (LCC) can

influence their study method or strategy in attaining the retention policy.

2. The factors that influence the accounting students’ process of compliance to the retention

policy of La Concepcion College (LCC).

3. The effective study method or strategy of the accounting students of La Concepcion College

(LCC) help them in attaining the retention policy, maintaining passed grades and be an

effective student.

4. The perception mechanism of the accounting students of La Concepcion College from the

impact of retention policy can affect their compliance of retention policy and their

performance inside the class.

 6

Significance of the Study

The people who will profit from this research are as follows:

Students. Particularly accounting students at La Concepcion College (LCC), will benefit

from this, as they will discover the value of retention policy in an accounting course and how it

will assist them in becoming the finest accountant possible in the future.

School Faculties. The faculty of the school, especially the Accounting Division of La

Concepcion College. will benefit from this study, thus they will be aware of the other retention

policies accessible in Accountancy students to retain their grades.

Other BS Accountancy course. This study will assist other BS Accountancy courses,

such as BSAIS, in becoming more aware of the importance of retention policies in accounting

courses, and it is possible that this study will lead them to choose the BSA course due to its

numerous opportunities.

Future Researchers. This will serve as a guideline for future researchers and will cover

any gaps in conducting any future related studies. The information acquired can be used as a

foundation for their references.

 7

Scope and Limitations of the Study

This study is limited to the accounting students in College Department of La Concepcion

College, from first year to third year. The study covers the identification of the study method or

strategy that an accounting student have in order to attain the retention policy. The retention

policy is limited and subject only to major or core subjects in Accountancy course. There are

other program in the course, but retention policy is the main focus since it is what still present

and are utilizing up to today as per La Concepcion College Accountancy Department.

The main objective of this study is to identify the efficacy level of accounting student's

study method or strategy when complying the retention policy.

 8

Definition of Terms

The following definitions of the terminologies frequently used in this study are as
follows:

Accounting refers to the process of recording, summarizing, analyzing, and reporting the
financial transactions related to a business. It guides a business/ individual how to record
organizational records, organize data to present to investors, customers, and other stakeholders.

Accountant refers to a professional person who performs various accounting functions

such as bookkeeping, auditing, and taxation.

Bachelor of Science in Accountancy (BSA) program is a five-year program focused on

subjects in financial, public, and managerial accounting, auditing, administration, business laws,

and taxation.

Certified Public Accountant (CPA) shall be considered in the practice of his profession,

if the nature and character of his employment whether as an officer or employee in a private

enterprise or educational institution involves decision-making requiring professional knowledge

in the science of accounting or when he represents his private employer before any government

agency on tax matters related to accounting, and such employment or position requires that the

holder thereof must be a Certified Public Accountant; or if he holds or is appointed to a position

in the accounting occupational group in the government or in government-owned or controlled

corporations, including those performing proprietary functions, where a civil service eligibility

as a Certified Public Accountant is a prerequisite.

Compliance, it means to obey or abide to a rule, policy or standard.

Coherence is a relation to something or someone.

 9

Demographic profile of an individual refers to the socio-economic factors such as age,

race, gender, caste, geographical background, financial status, income level, employment status,
marital status, educational qualification, etc.

Dilemma is a situation in which a difficult choice has to be made between two or more
alternatives, especially equally undesirable ones.

Grade retention is the process of a student repeating a policy of social promotion, with
the idea that staying within their same age group is important. Social promotion is the obligatory
advancement of all students regardless of achievements and absences.

Perception is a belief or opinion about something, someone or how someone or

something is interpreted.

Self-efficacy is according to psychologist Albert Bandura who originally proposed the

concept, a personal judgment of how well or poorly a person is able to cope with a given
situation based on the skills they have and the circumstances they face.
 10

CHAPTER 2

REVIEW OF RELATED LITERATURE AND STUDIES

This chapter provides existing studies and literatures from various places, locally and

internationally, gathered by the researchers that relates to their study. Sub-topics concerning the

six accounting certifications are organized according to their appearance in the statement of the

problem. This will help the readers to further understand the concept of this study.

Foreign Literatures

In general students, students' learning strategies, are developed in order to achieve

learning goals, are dynamic in nature and can be developed within shorter periods (Zlatovic et

al., 2016). Through their learning strategies, students can achieve a "deep learning approach" or a

"surface learning approach". The surface approach is the reproduction of learning content

(memorization of facts and data, mechanical sub-situations in formulas, etc.). Understanding of

learning content is either very low or non-existent. The deep approach means to understand

learning content (questioning of alternatives, raising additional questions, exploration of the

newly-learned content’s application limits, etc.). Lecturers should therefore try to promote the

correct learning strategies such as students’ own confidence in their academic performance (both

in class and in the exams) in the subject, skills development and comprehension skills to achieve

deep learning. Research is diverse when analyzing the learning strategies developed by the
 11

students attending a classic lecture versus an innovative one, using the traditional books and

slides versus multimedia online resources.

Foreign Studies

In a study conducted by Rovers et al., (2018), they have found out that students' frequent

used learning strategies are self-testing, questioning, and self-explanation for which are effective

in literature. Also, students reported they use distributed practice as their tutorial preparations

over multiple times. And students use some of the strategies that are typically viewed as

ineffective for reaching long-term retention and transfer, particularly summarizing, mental

imagery and underlining/marking. "When responding to the question about which other

strategies they use, strategies students reported (restricted to the ones not covered by the

questionnaire) were: preparing their case on their laptop and shortly summarizing it before the

tutorial group, writing out practical activities and going over this information during the exam

week, drawing or writing out difficult things, making practice tests and correcting incorrectly

answered items, watching videos, making diagrams after studying a case to summarize as much

as possible, making concrete and compact cases, working in a disciplined manner, creating mind

maps and drawings, drawing figures or pictures, rereading summaries, writing down and

rereading difficult parts, printing out all cases and information from practicals and putting them

together in one-folder to create an overview of the entire course, rehearsing lectures, and

attentively working out learning materials in the case."

They also added that "When learning, these highly effective strategy users are continually

engaged in active processing of subject matter, while monitoring their understanding of the

content and adjusting their approach when necessary. This process is guided by a constant

balance between adhering to established study habits, while maintaining a sufficient degree of
 12

flexibility to adapt to changes in the learning environment, assessment demands and time

limitations. Although students demonstrated metacognitive knowledge of the effectiveness of

their strategies and the reasons for using them, this was not the case for all aspects of their

strategy use. Indeed, students reported using several strategies which are traditionally regarded as

“ineffective” (highlighting, rereading etc.), but used them in a way that helped them adjust to

their learning situation and goal."

Local Studies

Researchers have studied the relationship between student learning styles and academic

performance. Dalmolin, Mackeivicz, Pochapski, Pilatti and Santos (2018) suggest that

determining the learning styles of students will ultimately improve their

educational experience. Previous exiting literature confirms that learning styles predict students’

academic performance. Magulod Jr. (2019) also conducted a research on learning styles and

academic performance and found a significant relationship between learning styles and academic

performance of students.

Relevance of the Reviewed Studies and Literature to the Present Study

All of the associated literature and studies, both local and foreign, provided in this

chapter were reviewed by the researchers. The literature and studies add to the preliminary

viewpoint of this study and support its statement of the problem. The results of these review

literature and studies, on the other hand, do not guarantee that the outcome of this study will be

the same.
 13

Local and Foreign Literature showed that learning strategy or study method is a factor in

attaining the retention grade. Additionally, the more conservative a student is in the final

performance, the greater the academic achievement.

The more pessimistic a student is in the final performance, the less the student will spend

time studying the lessons.

In local and foreign literature as well, some of the effective learning strategies to attain

the retention grade are stated.

Conceptual Framework

For clearer and better understanding of this study, the researcher utilized a conceptual

framework as shown in Figure (idk no.no) below:

Effective study methods

or strategies of the
respondents in attaining
the retention policy
Respondents:
Accounting Study methods or
Students of La strategies' level of
Concepcion effectiveness for the
College compliance of retention
(LCC), first policy
year to third
year level Factors that Influence
the respondents in
complying to the retention
policy

Figure 2.1. Conceptual Framework

 14

Figure 2.2, shows the level of awareness and the factors that affect the preference of the

accounting students of La Concepcion College (LCC) among the certifications other than the

Certified Public Accountant (CPA) designation that are indicated in this study.

Theoretical Framework

In this study, the researchers would use Albert Bandura’s Social Learning theory and

Cognitive Learning Theory. According to previous studies, learning is defined as "a continuous

change in human performance or capacity through interactions between the student and the

environment" (Driscoll, 1994, pp. 8-9). Weinstein & Mayer (1986) also describes learning as

"The relatively permanent change in the knowledge or behavior of a person as a result of

experience" (p. 1040). In that regard, Shuell (1986) said that learning was "A permanent shift in

behavior or the ability to operate in a certain way resulting from practice or other experiences"

(p. 412).

The environment is seen by learning theories as a primary development force. (Archives,

1993). Students categorized learning theories as behavioral theory, the theory of social education

and the theory of social cognitive education (SCLT). Albert Bandura is perhaps the leading

surviving psychologist in the subject of his work. He has affected several areas of enquiry in his

Social Cognitive Theory: education, medicine, social policy and psychotherapy

 15

Figure 2.2 Theoretical Framework

Social Learning Theory (SLT)

Social Learning Theory is increasingly referred to as a vital element of sustainable

management of natural resources and promotion of desired behavioral changes. (Muro & Jeffrey

2008): The European Commission. This theory is founded on the assumption that we learn in a

social setting by our interactions with others. Similar conduct occurs separately by witnessing the

conduct of others. When people watch other people's behavior, they absorb and follow that

behavior, particularly when their observatory experiences are favorable or provide incentives for

their behavior. According to Bandura, repetition of observed engine actions requires real

imitation. (Filmmaking 1977).

SLT has likely become the most important learning and development theory. It is

founded in many of conventional theory's fundamental notions. This theory is sometimes termed

a bridge between theory of behavioral learning and cognitive learning, as it includes attention,

memory and motivation. (Muro & Jeffrey 2008): The European Commission. In this respect,

however, Bandura considers that all forms of learning cannot be taken into consideration through

direct strengthening. That is why he introduced a social aspect in his theory to argue that people
 16

might learn new facts and behavior from watching others. There are three general concepts to

learn from according to the aspects of this theory

Social learning principles are presumed to function the same through a lifetime.

Observatory education may be conducted at any age. Insofar as new, strong models that regulate

resources may be exposed in life, fresh learning is always conceivable via the modeling process.

(B.M. & P.R. Newman, 2007). SLT suggests that individuals learn from one other through the

following:

1. Observation;

2. Imitation; and

3. Modeling

Based on these broad principles, learning can take place without behavioral changes. This

is to imply that learning must be symbolized by a permanent change in behavior; but social

learning theoreticians claim that their learning may not necessarily be demonstrated in

performance, since individuals can learn from observation alone. (Wilhelm, 1942). Learning can

lead to behavioural modification or not. (Germany, 2006b).

The persons observed are called models and the learning process is termed modeling.

This point has been supported by (Newman B.M. & P.R, 2007). In the case of a person observing

favorable and desirable results in a first stage, the stated second and third phases of social

learning, imitation and behavior modeling occur. For example, if an instructor takes part in a

course worldwide, is entertained, educated and accepts the manner in which students respond,
 17

they are likely to wish to teach themselves a course in the globe. You may use your conduct to

emulate and emulate the teaching techniques of other teachers worldwide. (Wilhelm Lee, 1986)

Social Learning Theory Concepts

There are three notions in SLT based on the literature. Firstly, via observation known as

observational learning, humans may learn. Secondly, mental states are sometimes called an

innate enhancement element for learning. Lastly, it states that learning not always leads to

behavioral changes and is followed by modeling.

Figure 2.3 Social Learning Theory Concepts

Perspectives for SLT In the SLT approach, strengthening and penalty (R&P) prospects

can be classified as follows:

 18

1. Indirect effects on learning and they are not the sole or main cause;

2. Influence the extent to which an individual exhibits a behavior that has been learned;

3. Influences expectation of reinforcement on cognitive processes that promote learning;

4. Attention pays a critical role in learning and;

5. Attention is influenced by the expectation of reinforcement.

Social Cognitive Learning Theory (SCLT)

On the basis of this debate, SCLT is a learning theory that emerges from concepts that are

learned by seeing what others do, and that processes of human thinking are fundamental to

personality understanding. By the mid-1980s, the research of Bandura had become more

thorough and his analyses tended to give an overview of human understanding in social learning.

He quickly became recognized as social cognitive theory as a theory he extended from social

learning. (Friedrich Bandura, 1999). This is a theory to explain, predict and modify human

behavior. (Austria, 2008).

In addition, SCLT focuses heavily on the notions of cognition. It also concentrates on the

way children and adults work in a cognitive manner on their social experiences and how they

impact their behavior and development.

 19

Research Paradigm

INPUT PROCESS OUTPUT

Demographic profile of Research Design Presentation of data

the respondents
Factors that influence
the respondents
compliance to the
retention policy
Study methods or
strategies of the
respondents to attain
the retention policy
Perception mechanism
of the respondents
towards the retention
policy
used: Descriptive- gathered from survey
Quantitative questionnaires
Approach
A summary of the
Collection of data efficacy level of the
through online survey study methods or
questionnaire strategies of the
accounting students in
La Concepcion College
Analysis and
interpretation of data
gathered Conclusion and
Recommendation

FEEDBACK

Figure 2.4. Input-Process-Output

This study utilized the Input-Process-Output Method or IPO Model. The IPO will provide

the general structure and guide for the direction of the study.

The study aims to determine the level of effectiveness of the accounting students' study

methods or strategies in complying the retention policy. As shown in Figure (idk number), The
 20

inputs are focus on the demographic profile of the respondents, influential factors to the

compliance of retention policy, study methods or strategies of the respondents in attaining the

retention policy and the perception mechanism of the respondents to the retention policy. The

data will be collected through online survey questionnaire which utilized by a quantitative-

descriptive approach and are subject to analysis and interpretation. The data processed will help

to obtain the expected output of the research which are the identification of the respondents in

the study, the assessments of the input data and the summary of the efficacy level of the

accounting students' study methods or strategies in attaining the retention policy. For the end

result of the research, to come up conclusions and recommendations to the problem encountered

or arise on the performance and compliance to the retention policy.

 21

CHAPTER 3

RESEARCH METHODOLOGY

This chapter presents the methodologies and processes followed by the researchers in

performing their study. This comprises of the research design, the respondents of the study, the

sampling methodologies, the research instrument utilized, the creation of the instrument, the

validation of the instrument, the administration and retrieval of the instrument, and the statistical

treatment of the data acquired.

Research Design

This study utilized the quantitative - non experimental design utilizing descriptive

method. Quantitative research gathers data in numerical form which can be put into categories,

or rank in order, or measured in units of measurement. This type of data can be used to construct

graphs and tables of raw data. Quantitative research is a formal, objective, systematic process in

which numerical data are used to obtain information about the world. This research method is

used: to describe variables, to examine among variables; to determine cause-and-effect

interactions between variables. (Burns & Grove, 2005)

The data gathered, examined and analyzed are explain through descriptive research

method. Creswell (1994) stated that the descriptive method of research is to gather information

about the present existing condition. The emphasis is on describing rather than on judging or

interpreting. The aim of descriptive research is to verify formulated hypothesis that refer to the

present situation in order to elucidate it. Descriptive research is a type of research that is mainly

concerned with describing the nature or condition and the degree in detail of the present
 22

situation. This method is used to describe the nature of situation, as it exists at the time of the

study and to explore cause/s of a particular phenomenon.

Also, according to Krathwohl, D. R., (2009), defined descriptive research as a purposive

process of gathering, analyzing, classifying, and tabulating data about prevailing condition,

practices, beliefs, processes, trends, and cause - effect relationships and then making adequate

and accurate interpretation about such data with or without the aid of statistical methods. It is the

preferred to use because it is concerned with answering questions such as who, how, what,

which, and how much. (Cooper and Schindler, 2003) A descriptive study is carefully designed to

ensure complete description of the situation, making sure that there is no minimum bias in the

collection of data and to reduce errors in interpreting the data collected.

Respondents of the Study

The target respondents of the researchers of this study are the accounting students of La

Concepcion College (LCC) located at Kaypian, City of San Jose del Monte, Bulacan,

Philippines. The said respondents are limited from first year to third year college level.

The researchers divided equally the thirty (30) samples by 10 students per School Year,

for the School Year 2020-2021 in the Accountancy Division of La Concepcion College (LCC).

The lists of names of the samples are gathered from Ms. Heisei Ruth F. De Luna and Ms. Harjhit

Singh, who are major accounting instructors in La Concepcion College (LCC).

Sampling Technique

The researchers used a judgmental sampling in another name for purposive sampling

technique. The Judgment sampling occurs when a researcher gives his or her own judgment to

know who will be the participant in the targeting population. Based on Edward A. Panacek, MD,
 23

MPH, and Cheryl Bagley Thompson, PhD, RN on march 01 2007. This sampling technique

which the subject is upon on the investigators selected to meet the specific purpose. This

judgment sampling technique the participant is easy to find. The researchers’ goals are to know

on how many students complying the general retention policy, and to know the effectiveness of

having a general retention policy in their major subject. This study will identify the students

focus on their study to be success to be certified public accountant licensure in the near future.

Hence, when using judgment sampling, researchers exerted some effort to ensure their selected

target in the population being studied.

Research Instrument

The data was collected by a survey questionnaire. The survey questionnaire is distributed

through an online survey. The researchers used quantitative research methods. The researchers

utilized the Quantitative type of research. Survey research is the process of doing research

through surveys that are sent to respondents by researchers. Survey data is then statistically

examined in order to draw significant study results.

Furthermore, the researchers utilized information from various published and

unpublished articles, journals, books, studies and through the use of internet.

Construction of the Instrument

The researchers constructed the Closed-Ended type of question. This method delimits the answers

of the respondents to the options provided by the researchers on the survey questionnaire. The content of

the survey is sub-divided into four parts intended to answer the statement of the problem of this study.

These include Part I, Demographic profile; Part II, Factors that influence the compliance with the

retention grade of the accounting students of La Concepcion College (LCC) using checklist type; Part III,

Study method of the accounting students of La Concepcion College using a 3-point scale (see Table 3.1);
 24

and Part IV, Accountancy Students at La Concepcion College (LCC) Perceive the Effects of the

Retention Program on Student Development.

Table 3.1. 3 – Point Scale

Scale Range Interpretation

3 2.01 – 3.00 Very Useful

2 1.01 – 2.00 Partly Useful

1 0 – 1.00 Not Useful

Validation of the Instrument

For the researchers to conduct a survey to their respondents, the questions they drawn

were validated by their research paper adviser and an expert in the field of study, Mr. Aris D.

Principe, CPA, MBA.

Administration and Retrieval of the Instrument

In collecting data needed, the researchers asked approval from their research adviser in

administering the survey questionnaires for the accounting students of La Concepcion College

(LCC). Then, they seek consent and participation with accounting professor before they proceed

with the survey.

Statistical Treatment of Data

In order to evaluate the questions raised in the statement of the problem of the study, the

researchers summarized, tabled, tallied and statistical information from their respondents through

survey questionnaires. For the analysis of the data collected, descriptive and quantitative designs
 25

are used. This methodology of research contributed significantly and comprehensively to the

description and summary of the data.

The Standard Level of Significance (α ) in the treatment of data is equal to 0.05. The

formula used in analyzing and processing the data collected are as follows:

The formula used are the following:

f
Percentage ( P ¿= × 100 %
n
Where: P = Percentage
f = Frequency
n = Number of Respondents

Weighted Average Mean (X̄) =

∑ fx
N
Where: f = Frequency
x = Scale or criteria
n = Total number of respondents

Mode = most frequent data

 26

CHAPTER 4

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

This chapter shows the results, analysis and interpretation of the primary data gathered by

the researchers. The analysis and interpretation were done through the use of the statistical tools.

Part 1: Demographic Profile of the Respondents

Table 4.1

Frequency and Percentage of the Respondents based on Age

Number of Respondents Range Mean Mode

30 20-24 21.13 21

Table 4.1 shows that the age of the respondents ranges from 20 to 24 with a weighted

average mean of 21.13 and mode of 21.

Table 4.2

Frequency and Percentage of the Respondents based on Year Level

Year Level Frequency Percentage

First Year 10 33.33%

Second Year 10 33.33%

Third Year 10 33.33%

Total 30 99.99% (or 100%)

Table 4.2 shows that the three-year levels have an equal percentage of 33.33%.
 27

Table 4.3

Frequency and Percentage of the Respondents based on Gender

Gender Frequency Percentage Rank

Female 16 53.33% 1

Male 14 46.67% 2

Total 30 100%

Table 4.3 shows that 53.33% of the respondents are female and 46.67% are male.

Part 2: The factors that Influence the student’s compliance with the retention grade (dos

policy)

Table 4.4

Frequency and Percentage of the Factors that Influence the students Compliance with the
retention grade (dos policy).

Factors Frequency Percentage Rank

Teaching technique 16 53.33% 1

Limited time 1 3.33% 5

Resources 2 6.67% 4

Learning environment 7 23.33% 2

Personal mental state 4 13.33% 3

 28

Total 30 99.99% (or 100%)

Table 4.4 illustrates the frequency and percentage of the student’s compliance with the

retention grade (dos policy). In Teaching technique, there is 53.33%, limited time with 3.33%,

resources with 6.67%, the learning environment with 23.33%, and personal metal state with

13.33%.

Part 3: The Study Method of the Accounting students of La Concepcion College (LCC) to

attain retention grade (dos policy)

Table 4.5

Frequency and Percentage of the study preference of the accounting students in La Concepcion

College (LCC) to attain retention grade.

Preference Frequency Percentage Rank

Study alone 6 20% 2

Group study 24 80% 1

Total 10 100%

Table 4.5 shows that 80% at the respondents preferred group study, and 20% preferred

studying alone.
 29

3.1: The Students who Preferred Studying Alone as their Study Method

The Students Preferred Studying Alone as Figure

their Study Method 4.1
6
5 Freque
5
4 4 4 ncy in
4
3
3
2 2 2
2
1 1 1 1
1

0
Allotted time to study Watching accounting Answering practice Set time table for Discover related
lessons everyday and taxation video tu- questions and com- subjects to study inspirational stories
torials putations to become
acquainted with
concept

NOT USEFUL PARTLY USEFUL VERY USEFUL

response to students who prefer Studying Alone as their Study Method

Figure 4.1 illustrates the frequency in response to students who prefer studying alone as

their study method. 5 out of 6 respondents who answer that Allotted time to study lessons every

day is Very Useful, 1 respondent who answered Partly Useful and no answered Not Useful. In

Watching accounting and taxation video tutorials, 3 respondents who answered Very Useful, 2

respondents who answered Partly Useful and 1 respondent who answered Not Useful. When it

comes to Answering practice questions and computations to become acquainted with concept, 4

respondents who answered Very Useful, 2 respondents who answered Partly Useful and no

answered Not Useful. 4 out of 6 respondents who answered that Setting time table for subjects to

study is Very Useful, 2 respondents who answered Party Useful and no answered Not Useful. In
 30

Discover related inspirational stories, 4 respondents answered Very Useful, 1 out of 6

respondents answered Partly Useful and 1 respondent who answered Not Useful.

Figure 4.2 The Weighted Average Mean of the Students who prefers Studying Alone as their
Study Method

The Students Preferred Studying Alone as their F

Study Method
i
Very Useful Partly Useful Not Useful
g
2.5
Allotted time to study lessons everyday 0.33 u
0

1.5
r
Watching accounting and taxation video tutorials 0.67
0.17 e

2
Answering practice questions and computations to become acquainted 0.67
with concept
0

2
Set time table for subjects to study 0.67
0

2
Discover related inspirational stories 0.33
0.17

0 0.5 1 1.5 2 2.5 3

4.2 illustrates the respondents study habit if preferred to study alone. The weighted mean as to

the Allotted time to study lessons every day is 2.83 which are composed of respondents who

answered Very Useful is 2.5, Partly Useful is 0.33 and no answered Not Useful. The weighted

mean as to the Watching accounting and taxation video tutorials is 2.34 which are composed of

respondents who answer Very Useful is 1.5, Partly Useful is 0.67 and Not Useful is 0.17. Next is

the weighted average mean as to the Answering practice questions and computations to become

acquainted with concept is 2.67 which composed of respondents who answer Very Useful is 2,
 31

Partly Useful is 0.67 and no answered Not Useful. And the weighted average mean as to the Set

time table for subjects to study is also 2.67 which composed of respondents who answer Very

Useful is 2, Partly Useful is 0.67 and no answered Not Useful. Lastly, the weighted average as to

the Discover related inspirational stories is 2.5 which composed of respondents who answer Very

Useful is 2, Partly Useful is 0.33 and Not Useful is 0.17.

3.2: The Students who Preferred Group Study as their Study Method

The Students Preferred Group Study

as their Study Method
25

22

20 20
20 19

15

10

5 4 4 4

2
1
0
Set schedule to study with Throw set of questions or Challenge each other to Motivate each other
specific subjects exams achieve higher grades

NOT USEFUL PARTLY USEFUL VERY USEFUL

Figure 4.3 Frequency in response to students who prefer Group Study as their Study Method
 32

Figure 4.3 illustrates in response of the students preferred study method of Group Study.

20 out of 24 respondents who answered that we need to Set schedule to study with specific

subjects is Very Useful, 4 respondents who answered Partly Useful and no answered Not Useful.

When it comes to throwing set of questions or exams, 20 respondents answered Very Useful, 4

respondents answered Partly Useful and No answered Not Useful. In challenge each other to

achieve grades, 19 respondents who answered Very Useful, 4 respondents answered Partly

Useful and 1 respondent who answered Not Useful. When it comes to motivate each other, 22

out of 24 respondents answered Very Useful, 2 respondents answered Partly Useful, no answered

Not Useful.

The Students Preferred Group Study as their

Study Method
Very Useful Partly Useful Not Useful

2.5
Set schedule to study with specific subjects 0.33
0

2.5
Throw set of questions or exams 0.33
0

2.38
Challenge each other to achieve higher grades 0.33
0.04

2.75
Motivate each other 0.17
0

Figure 4.4 The Weighted Average Mean of the Students who prefer Group study as their Study
Method
 33

Figure 4.4 illustrates the respondents’ study habit if preferred to group study. The

weighted mean as to the Set schedule to study with specific subjects is 2.83 which are composed

of respondents who answer Very Useful is 2.5, Partly Useful is 0.33 and no answered Not

Useful. The weighted mean as to the Throw set of questions or exam is 2.83 which are composed

of respondents who answer Very Useful is 2.5, Partly Useful is 0.33 and no answered Not

Useful. Next is the weighted average mean as to the Challenge each other to achieve higher

grades is 2.75 which composed of respondents who answer Very Useful is 2.38, Partly Useful is

0.33 and Not Useful is 0.04. And lastly, the weighted average mean as to the Motivate each other

is 2.92 which composed of respondents who answer Very Useful is 2.75, Partly Useful is 0.17

and no answered Not Useful.

Strategies in Overcoming Difficulties of the Accountancy

students in La Concepcion College (LCC) to attain reten-
tion grade.
30 28
25
20
20
10
10 5
0 2 0 0
0
g on ce
dyin e rs an
s tu e
p rm
i n bl rfo
rt di e
o cr
e i cp
eff ith em
e
as w ad
cr
e ce ac
In an nt
si t ce
a ss sr
e
or s
f se
A sk As
Not Useful Partly Useful Very Useful

Figure 4.5 Frequency of the strategies in overcoming difficulties of the accountancy students in

La Concepcion College (LCC) to attain retention grade

Figure 4.5 shows the frequency of strategies in overcoming difficulties of the

accountancy students in La Concepcion College (LCC) to attain retention grade. In increasing

 34

effort in studying, 28 answered very useful, 2 were partly useful, and no one answered not

useful. When it comes to asking for assistance from a credible person, 25 answered very useful,

5 were partly useful, and no one answered not useful. In assessing recent academic performance,

20 respondents found it very useful and 10 found it partly useful.

Strategies in Overcoming Difficulties of

the Accountancy students in La Con-
cepcion College (LCC) to attain reten-
tion grade.
2.8
Increase effort in studying 0.13
0

2.5
Ask for assistance with credible person 0.33
0

2
Assess recent academic performance 0.67
0

0 0.5 1 1.5 2 2.5 3

Very Useful Partly Useful Not Useful

Figure 4.6 The Weighted Average Mean of the strategies in overcoming difficulties of the

accountancy students in La Concepcion College (LCC) to attain retention grade

Figure 4.6 illustrates the weighted average mean of the strategies in overcoming

difficulties of the accountancy students in La Concepcion College (LCC) to attain retention

grade. The WAM for increasing study effort is 2.93 (Very Useful), 2.83 (Very Useful) for asking

for help from a credible person, and 2.67 (Very Useful) for evaluating recent academic

performance.
 35

Part 4: Accountancy Students of La Concepcion College (LCC) Perceive the Effects of the
Retention Program on Students' Development

Table 4.6
Frequency and Percentage on how the Accountancy students Perceive the Retention Program.

Frequency Percentage Rank

I am highly 10 33.3% 2
motivated to study
more diligently

12 40% 1
I am challenged to
study

I am pressured to 8 26.7% 3
study

Table 4.6 shows that 40% of accounting student perceived the retention as a challenge to

study, and 33.3% take it as a motivation to study harder, and 26.7% sees it as a pressured to

study.

Table 4.7

Frequency and Percentage of the Accountancy students perceive the retention program.

Frequency Percentage Rank

 36

Yes 28 93.3% 1

No 2 6.7% 2

Table 4.7 show that 93.3 of Accountancy student able to retain the retention policy and

6.7% cannot able to retain on the DOS policy.

Research Output

Table 4.8

Summary of the Study Preferences, Strategies for Overcoming Difficulties, and Factors

Influencing Accountancy Students' Compliance According to the study of "The Efficacy Level of

Accountancy Students' Learning Strategy in Attaining the Retention Policy in La Concepcion

College: Basis for Learner's Enhancement Program."

Frequency/ Not Useful Partly Very Useful Total

Population Useful Mean

The study preference of the accounting students in La Concepcion College (LCC) to

attain retention grade
Study Alone 6 20%
Group study 24 80%
The Students Preferred Study Alone as their Study Method
Allotted time to study lessons 0 0.33 2.5 0.94
everyday
Watching accounting and 0.17 0.67 1.5 0.78
taxation video tutorials
Answering practice questions 0 0.67 2 0.89
and computations to become
acquainted with concept
Set time table for subjects to 0 0.67 2 0.89
study
 37

Discover related inspirational 0.17 0.33 2 0.83

stories

The Students Preferred Group Study as their Study Method

Set schedule to study with 0 0.33 2.5 0.94
specific subjects
Throw set of questions or 0 0.33 2.5 0.94
exams
Challenge each other to achieve 0.04 0.33 2.38 0.92
higher grades
Motivate each other 0 0.17 2.75 0.97

Strategies in overcoming difficulties

Increase effort in studying 0 0.13 2.8 0.98

Ask for assistance with credible 0 0.33 2.5 0.94

person
Assess recent academic 0 0.67 2 0.89
performance
Perceive the retention program

I am highly
motivated to 10 33.3%
study more
diligently
I am
challenged 12 40%
to study
I am
pressured to 8 26.7%
study
Comply with the retention policy

Yes 28 93.3%

No 2 6.7%

The factors that Influence the student’s compliance with the retention grade (dos

policy)

Teaching 16 53.33%
technique
Limited 1 3.33%
time
 38

Resources 2 6.67%

Learning 7 23.33%
environment
Personal 4 13.33%
mental state
Age (mean) 20-24 21.13

Year level
1st year 10 33.33%

2nd year 10 33.33%

3rd year 10 33.33%

Gender
Male 16 53.33%

Female 14 46.67%
 39

CHAPTER 5

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

This chapter presents the summary, findings, the conclusions derived from the findings

and the recommendations suggested by the researchers.

Summary

Restatement of the Problem

The researchers conducted this study to determine the effective learning strategies of the

respondents in attaining the retention policy (dos policy). The researchers also aimed to know the

respondent’s perception of the effects of the retention program on students' development and to

determine the factors that influence the degree of compliance with the retention grade.

Description of Methodology

The respondents of this study are the accounting students of La Concepcion College

(LCC) from first year to third year level; and the contributions of information of the respondents

are their demographic profile, their study method, and their strategy in studying to attain the

Retention Policy .However, for the reliability of this study, a total of 30 respondents, who

perform excellent in the field of academic according to their accounting instructors, were utilized

to answer the statement of the problem of the study. The numbers of samples are divided equally
 40

into ten (10) students per every year level as per the agreement by the researchers and their

research paper adviser.

The researchers gathered data through primary and secondary sources. Secondary data

were gathered from related literatures and studies from various places. Contrarily, primary data

were gathered from the respondents through a survey. On the account, the researchers conducted

an explanation on adjusting their current year level to the previous year level since the school

year used in this research is 2020-2021.The researchers utilize the Descriptive-Quantitative

design and utilized Closed-Ended Questions to delimit the answers of the respondents to the

choices given by the researchers in the surveys. To know the study method, the researchers used

the Likert 3-Point Scale. To determine whether respondents' demographic profile and preferred

study method influence their preference for their retention policy strategy, both the respondents'

demographic profile and preferred study method are linked to their selection strategies.

Principal Findings of the Study

1. Demographic Profile of the Respondents

Majority of the respondents are ages 21. Most of the respondents are female. The

respondents are from first year to third year. Moreover, the study was dominated by respondents

who preferred group study rather than studying alone.

2. The Factors that Influence the student’s compliance with the Retention Grade (dos policy)

According to the data gathered, more than a half of the respondents believes that the

factors that influence the Accountancy student’s compliance with the retention policy shows that

the respondents prefer teaching technique (53.33%). In addition, 23.33% of the respondents for

the learning environment, 13.33% of the respondents influenced by the personal mental state
 41

followed by the 6.67% of the respondents are influenced by the resources and only 3.33%

respondents for the limited time.

1. The Study Method of the Accounting students of La Concepcion College (LCC) to

attain retention grade (dos policy)

According to the data gathered, most of the respondents preferred group study (80%), and

only (20%) preferred studying alone. The data shows that the study method of those who

preferred studying alone allocates time to study lessons every day with a weighted average mean

of 2.5 (very useful), followed by answering practice questions and computations at 2 (very

useful), setting time tables for subjects to study at 2 (very useful), discovering related

inspirational stories at 2 (very useful) and watching accounting and taxation video tutorials at 1.5

(partly useful) as the lowest. Additionally, the study method of those who prefer group study is

to motivate each other with a weighted average mean of 2.75 (very useful), followed by setting a

schedule for studying a specific subject at 2.5 (very useful), throwing a set of questions or exams

at each other at 2.5 (very useful), and challenging each other to get a higher grade at 2.38 (very

useful) as the lowest.

Furthermore, the respondents' strategies for overcoming difficulties in attaining the retention

grade (dos policy) are increasing effort in studying with a weighted average mean of 2.8 (very

useful), asking for assistance from a credible person at 2.5 (very useful), and assessing recent

academic performance at 2 (very useful) as the lowest.

2. Accountancy Students of La Concepcion College (LCC) Perceive the Effects of the

Retention Program on Students' Development

 42

According to the data gathered, the respondents' perception of the effect of the retention

policy on the students' development shows that respondents are challenged to study further

(40%). In addition, respondents are highly motivated to study more diligently (33.3%) and

pressured to study (26.7%). The data shows that most of the respondents are able to pass the

retention policy (93.3%) and only (6.7%) are unable to pass the dos policy.

Conclusions

Based on the principal of findings of this study, the researchers therefore conclude the

following:

1. The researchers conclude that the effective learning methods of the respondents, who are the

accounting students of La Concepcion College (LCC) from the first year to third-year levels,

vary according to their demographic profile.

2. Based on the answers of the respondents, the researchers concluded that the factors that

influence the respondents in attaining the retention grade (dos policy) are teaching techniques.

Moreover, the researchers found that the learning environment of the respondents only comes

second to the researchers in this study.

3. The researchers concluded that almost all of the respondents preferred group study rather than

studying alone. The most useful study method for those that prefer studying alone is allocating

time to study lessons every day. Furthermore, the researchers found that answering practice

questions and computations, setting time tables for subjects to study, and discovering related

inspirational stories only come second. On the other hand, the most useful method for those that

prefer group study is to motivate each other continuously. Additionally, the researcher found out

that setting a schedule for studying a specific subject and throwing a set of questions or exams at
 43

each other only comes second. Moreover, challenging each other to get a higher grade comes

third after the researchers of this study.

The most useful strategies for overcoming difficulties in attaining the retention grade (dos

policy) of the respondents are increasing effort in studying. Furthermore, the researchers found

that asking for assistance from a credible person comes second. Meanwhile, assessing recent

academic performance comes third.

4. The perception of the respondents on the effect of the retention policy on the students'

development is that they are challenged to study. Moreover, most of the respondents are able to

pass the retention grade (dos policy).

Recommendations

The researchers offer the following recommendations in view of the findings and

conclusions of this study:

1. Accounting Students. The researchers recommend this study to the accounting students to be

informed about the effective learning strategies in complying the retention grade there in the

Accountancy program. This will help students to consider other action aside from their usual

learning strategy, especially those students who are having difficulty with the compliance of the

retention grade and in keeping up their performance as an accounting student.

2. Accounting department. The researchers recommend this study to the accounting department

to be aware about the factors that influence the accounting students learning process. This will be

helpful in order to enhance such areas that will help students to keep up in their performance.

Moreover, based on the findings that teaching strategies of the accounting teacher is mostly
 44

influence a student’s performance. This research will be helpful to evaluate and enhance more

the teaching strategies of the accounting teachers.

3. Future researchers. The researchers recommend this study to the future researchers to have

foundation and support to study more about other strategies that will be helpful to the accounting

students to be more effective in accounting.

 45

References

“Learning styles preferences and e-learning experience of undergraduate dental students”,

Dalmolin et al., 2018

https://www.researchgate.net/publication/326659544_Learning_styles_preferences_and_e-

learning_experience_of_undergraduate_dental_students

“Motivation and learning strategies in accounting: Are there differences in English as a medium

of instruction (EMI) versus non-EMI students?”, Menendez et al., 2016

https://www.sciencedirect.com/science/article/pii/S1138489117300080

“How and Why Do Students Use Learning Strategies? A Mixed Methods Study on Learning

Strategies and Desirable Difficulties with Effective Strategy Users”, Rovers et al., 2018

https://www.frontiersin.org/articles/10.3389/fpsyg.2018.02501/full

“Learning styles, study habits and academic performance of Filipino University students in

applied science courses: Implications for instruction.” Magulod Jr. (2019)

https://www.jotse.org/index.php/jotse/article/view/504/392

“The influence of learning styles on academic performance among science education

undergraduates at the University of Calabar”, Umali et al., 2019

https://academicjournals.org/journal/ERR/article-abstract/91D939C62312
 46

Appendix A

LA CONCEPCION COLLEGE
Kaypian Road Corner, City of San Jose del Monte, Bulacan
Email Address: LaConcepcionCollege@gmail.com
Web Site: www.laconcepcioncollege.com
Tel. no. (044) 769-1151

ACCOUNTANCY Division
Date: May 19, 2022

Ms. Heisie Ruth Angelina F. De Luna

Accounting Major Professor
La Concepcion College
Kaypian Rd. cor. Quirino Highway,
City of San Jose del Monte, Bulacan, 3023

Re: Permission to conduct a survey

Dear: Ms. De Luna,

Greetings!

We, the researchers from the Accountancy Division in La Concepcion College, are conducting a
study titled “The Efficacy Level of Accountancy Student’s Learning Strategy in Attaining the
Retention Policy in La Concepcion College: Basis for Learner’s Enhancement Program". As part
of our research, we'd like to ask for permission to conduct a survey in your company as a data
collection method.

The target respondents of our study are first year to third year BSA students of La Concepcion
College. To comply with the safety precautions and for the safety of the latter, our survey will
come in the form of an online questionnaire.

With regards to this, we would like to seek your consideration and cooperation about this matter.

Thank you!
 47

Sincerely yours,

The researchers:
________________________ ________________________
Michaella P. Alejandro Xyrelle G. Balaba

________________________ ________________________
Maria Cecilia C. Bragais Randolf C. Jordan

Noted by:

Aris D. Principe, CPA, MBA

Research Adviser
Accountancy Division

FIRST YEARS:
 Section 1A:
1. ________________________________________________
2. ________________________________________________
3. ________________________________________________
4. ________________________________________________
5. ________________________________________________
6. ________________________________________________
7. ________________________________________________
8. ________________________________________________
9. ________________________________________________
10. ________________________________________________

SECOND YEARS:
 Section 2A:
11. ________________________________________________
12. ________________________________________________
13. ________________________________________________
14. ________________________________________________
15. ________________________________________________
16. ________________________________________________
17. ________________________________________________
 48

18. ________________________________________________
19. ________________________________________________
20. ________________________________________________

THIRD YEARS:
 Section 3A:
21. ________________________________________________
22. ________________________________________________
23. ________________________________________________
24. ________________________________________________
35. ________________________________________________
26. ________________________________________________
27. ________________________________________________
28. ________________________________________________
29. ________________________________________________
30. ________________________________________________
 49

Appendix B

LA CONCEPCION COLLEGE
Kaypian Road Corner, City of San Jose del Monte, Bulacan
Email Address: LaConcepcionCollege@gmail.com
Web Site: www.laconcepcioncollege.com
Tel. no. (044) 769-1151

SURVEY FORM

Name: (Optional) _________________________________________

General Instruction to respondents:

It is assured that the data you submit will be used just for the purposes of this research project and will
not be shared with anyone else. The information supplied, as well as the respondent's name, will be
treated with strict confidence. It is important that you properly read and follow the instructions in order to
guarantee the accuracy of your replies in this survey.

I. Demographic Profile of the Respondents

Instruction: Please complete the essential information and mark that corresponds to you.

1.1. Age: ______

1.2. Year Level: ______
1.3. Gender: ☐ Male ☐ Female

II. Factors that influence the compliance of retention grade

Instruction: Please respond to the following question by placing a check (/) in the box that corresponds to
the response that most suits you.

2.1. What are the factors that influence you in your compliance to the retention grade (dos policy)?

☐ Teaching technique

☐ Limited time

☐ Resources

☐ Learning environment
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☐ Personal mental state

III. Study habit

Instruction: Mark the answer box that most directly correspond to your response.

3.1. Which do you prefer?

☐ Study alone ☐ Group study

Instruction: Kindly identify the degree to which you consider yourself to belong using the following
statement. There will be no right or wrong answer.

3.1.1. If you study alone, what are your study habit or method?

NOT PARTLY VERY

STUDY METHOD USEFUL USEFUL
USEFUL

Allotted time to study lessons everyday

Watching accounting and taxation video

tutorials

Answering practice questions and

computations to become acquainted with
concept

Set time table for subjects to study

Discover related inspirational stories

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3.1.2. If group study, what are the study habit or method?

NOT PARTLY VERY

STUDY METHOD USEFUL USEFUL
USEFUL

Set schedule to study with specific subjects

Throw set of questions or exams

Challenge each other to achieve higher grades

Motivate each other

Instruction: Kindly identify the degree to which you consider yourself to belong using the following
statement. There will be no right or wrong answer.

3.3. What are your strategies in overcoming difficulties?

STUDY PARTLY VERY USEFUL

METHOD NOT USEFUL USEFUL
Increase effort in
studying
Ask for assistance
with credible person

Assess recent
academic
performance
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IV. Perceive the retention's impact

Instruction: Mark the answer box that most directly correspond to your response.

4.1. How do you perceive the retention program as an accounting student?

☐ I am highly motivated to study more diligently

☐ I am challenged to study

☐ I am pressured to study

4.2. Are you able to comply with the retention policy?

☐ Yes ☐ No

***Thank You for Your Cooperation***

Curriculum Vitae

MICHAELLA PAJINAG ALEJANDRO

Block 23 Lot 08 St. Luke’s Street, Mt. view Subdivision,
 53

Baranggay Muzon, City of San Jose Del Monte, Bulacan.

mchllpjng00@gmail.com
0967-559-3624 (TM)

OBJECTIVE

To be able to use my knowledge, skills, abilities and my willingness to learn new things in my
chosen field of expertise.

PERSONAL INFORMATION

DATE OF BIRTH: September 13, 1999

PLACE OF BIRTH: CSJDM, Bulacan.
HEIGHT: 157.48 cm.
CIVIL STATUS: Single
CITIZENSHIP: Filipino
RELIGION: Roman Catholic
GENDER: Female

EDUCATIONAL ATTAINMENT

Tertiary: LA CONCEPCION COLLEGE

Kaypian Road, City of San Jose Del Monte, Bulacan
Bachelor of Science in Accountancy
2018 – Present

Secondary: IMMACULATE CONCEPTION POLYTECHNIC

Marian Road, Poblacion, Sta. Maria, Bulacan
Accountancy, Business and Management (ABM)
2016 – 2018

Primary: RVS ACHIEVERS ACADEMY

Harmony Hills I, Baranggay Muzon, CSJDM, Bulacan
2012 – 2016

QUALIFICATION AND SKILLS

 Demonstrate persistence and self-motivation to

 improve performance
 Dedicated to work
 Time Oriented
 Can assess quantitative abilities
 The ability to work under pressure and multi-task
 Adaptability at any circumstances
 Has the ability to work well with people
 54

 Flexible and willing to learn new things



TRAININGS AND SEMINARS ATTENDED

 On-The-Job Training (150 hours)

GRANDSPAN DEVELOPMENT CORPORATION
National Highway, Barangay Tagpos Binangonan, Rizal.
2021-2022

 WORK IMMERSION (150 hours)

QUALIMED HOSPITAL
Altaraza Spine Road, Brgy. Tungkong Mangga, San Jose del Monte, Bulacan.
2017 - 2018

REFERENCES

 JAMES CHAN
Grandspan Development Corporation (Accounting Manager)
0917-990-2628

 MA. ETHEL C. CHUA

Grandspan Development Corporation (Associate Bookkeeper)
0927-139-6216

I hereby certify that the above information is true and correct to the best of my knowledge
and skills.

MICHAELLA PAJINAG ALEJANDRO

Applicant’s Signature
XYRELLE GALICIA BALABA
033 Centro St., Guyong, Santa Maria, Bulacan
xyyybalaba@gmail.com
0905-311-4622 (Globe)

OBJECTIVE
 55

I am to attain challenging opportunity where I can utilize and enhance my knowledge and
skills, to work professionally in an effective and efficient way.

PERSONAL INFORMATION

DATE OF BIRTH: November 27, 199

PLACE OF BIRTH: Santa Maria, Bulacan
HEIGHT: 149.86 cm.
CIVIL STATUS: Single
CITIZENSHIP: Filipino
RELIGION: Christian
GENDER: Female

EDUCATIONAL ATTAINMENT

Tertiary: LA CONCEPCION COLLEGE

Kaypian Road, City of San Jose Del Monte, Bulacan
Bachelor of Science in Accountancy
2018 – Present

Secondary: STA MARIA NATIONAL HIGH SCHOOL

Bunducan, Bagbaguin, Bulacan
1 – 2018

Primary: JESUS LORD & SAVIOR CHRISTIAN COLLEGES FOUNDATION

INC.
E. Celestino St., Guyong, Santa Maria, Bulacan
2012 - 2016

QUALIFICATION AND SKILLS

 Quick learner
 Able to multitask and work under pressure
 Responsible for the task assigned
 QuickBooks literate

TRAININGS AND SEMINARS ATTENDED

 ON-THE-JOB TRAINING (300 hours)

PHIL NATIONAL LINES, INC.
62 A. Bonifacio St., Brgy. Valenzuela, Makati City
2021-2022

 WORK IMMERSION (80 hours)

CHERRY RED CONSTRUCTION CORPORATION
216, Luwasan, Guyong, Santa Maria, Bulacan
 56

2017 - 2018

REFERENCES

 NORILYN C. YTAC
Phil National Lines, Inc. (Accounting Officer)
0995-718-8207

 PAULO E. RAMOS
Sta. Maria National High School (Junior High School Teacher)
0933-233-4974

I hereby certify that the above information is true and correct to the best of my knowledge
and skills.

XYRELLE GALICIA BALABA

Applicant’s Signature

MARIA CECILIA C. BRAGAIS

Northville lV Lambakin, Marilao, Bulacan
bragaismariacecilia@gmail.com
0930-158-0910 (TNT)

OBJECTIVE
 57

To be able to turn my knowledge and abilities by applying what I've learned.

PERSONAL INFORMATION

DATE OF BIRTH: September 29, 1999

PLACE OF BIRTH: Ibayo, Marilao, Bulacan
HEIGHT: 149.86 cm.
CIVIL STATUS: Single
CITIZENSHIP: Filipino
RELIGION: Roman Catholic
GENDER: Female

EDUCATIONAL ATTAINMENT

Tertiary: LA CONCEPCION COLLEGE

Kaypian Road, City of San Jose Del Monte, Bulacan
Bachelor of Science in Accountancy
2018 – Present

Secondary: ASSEMBLYWOMAN FELICITA G. BERNARDINO MEMORIAL

TRADE SCHOOL
Lias, Marilao, Bulacan
1 – 2018

Primary: NORTHVILLE 4 ELEMENTARY SCHOOL

Northville 4 Lambakin, Marilao, Bulacan
2012-2016

QUALIFICATION AND SKILLS

 Adaptability
 Willing to collaborate with the team
 Active listening
 Detail-orientedness

TRAININGS AND SEMINARS ATTENDED

 ON-THE-JOB TRAINING (300 hours)

BRANDERS CONSTRUCTION COMPANY, LTD.
EEJ Northvillas, City of San Jose Del Monte, Bulacan
2021-2022

 WORK IMMERSION (80 hours)

Municipality of Marilao, Bulacan
2017-2018
 58

PERSONAL INFORMATION

DATE OF BIRTH: September 29, 1999

PLACE OF BIRTH: Ibayo, Marilao, Bulacan
HEIGHT: 149.86 cm.
CIVIL STATUS: Single
CITIZENSHIP: Filipino
RELIGION: Roman Catholic
GENDER: Female

REFERENCES

 ESTRELITA L. DELA CRUZ

Lias, Marilao, Bulacan (Senior High School Teacher)
0925-645-2635
 Jessa Yapit
Jollibee Foods Corporation (Manager)
0948-875-5781

I hereby certify that the above information is true and correct to the best of my knowledge
and skills.

MARIA CECILIA C. BRAGAIS

Applicant’s Signature
RANDOLF C. JORDAN CIA
9013, Sagrada Drv, Brgy. Minuyan, Norzagaray Bulacan
randolfjordan8@gmail.com
0945-160-0764 (TM)

OBJECTIVE
 59

Seeking a server position where I can use my exceptional customer service skills to
enhance and elevate the customer's dining experience.

PERSONAL INFORMATION

DATE OF BIRTH: October 15, 1999

PLACE OF BIRTH: Iba, Zambales
HEIGHT: 162.56 cm.
CIVIL STATUS: Single
CITIZENSHIP: Filipino
RELIGION: Christian
GENDER: Male

EDUCATIONAL ATTAINMENT

Tertiary: LA CONCEPCION COLLEGE

Kaypian Road, City of San Jose Del Monte, Bulacan
Bachelor of Science in Accountancy
2 – Present

Secondary: St. Augustine School of Nursing Lagro

Quirino Highway, Lagro Quezon City
1 – 2018

Primary: TOWERVILLE NATIONAL HIGHSCHOOL

Towervile , SJDM Bulacan
2012 - 2016

QUALIFICATION AND SKILLS

 Fast learner
 Can Work Under Pressure
 Quickbooks literate

TRAININGS AND SEMINARS ATTENDED

 ON-THE-JOB TRAINING (300 hours)

PHIL NATIONAL LINES, INC.
62 A. Bonifacio St., Brgy. Valenzuela, Makati City
2021-2022

 WORK IMMERSION (80 hours)

BRIA HOMES, INC.
 60

Quirino Highway, Lagro Quezon Ciry

2017 - 2018

REFERENCES

 NORILYN C. YTAC
Phil National Lines, Inc (Accounting Officer)
0995-718-8207

 JEROME M. LIM
Shell Philippines (Marketing Head)
0908-628-8899

I hereby certify that the above information is true and correct to the best of my knowledge
and skills.

RANDOLF C. JORDAN
Applicant’s Signature