Chapter IV

Results

This chapter discussed the results of the most influential factors by the respondents in taking BSA course.
The results presented were based on the data taken from the survey questionnaire.

Factors Influenced the Decision of 1st Year Students of St. Vincent College

in Choosing BSA Program.

The results were presented in tables which discussed the factors that influence respondent’s choice in
taking up BSA course. Tables were presented according to the most influential factor, from extremely
high influence to extremely low influence.

The following statistical tools were applied to analyze and interpret the collected data:

Frequency, Percentage and Ranking. These were employed to address inquiries regarding the respondents
in terms of gender, age and academic strand and a study method questions. The formula for Weighted
Mean is:

WM = ∑FX

Where in: WM = Weighted mean

F = number of respondents

X = weighted values per category

N = total number of respondents

Sample Mean. This was used to determine the average value of every influential factors. This will
determine the most influential factors of 1 st year students in choosing BSA program. The formula for
Sample mean is

x̅ = ∑xi
 N

Respondents' Personal Information

The respondents' personal information are presented in Table 1. There are a total of 172
respondents, who were then categorized by sex, age, senior high school strand and the percentage of the
number of respondents. The study's respondents are first-year BS Accountancy students of St. Vincent
College.

Table 1. Respondents’ Personal Information

N %
SEX
MALE 22 12.80
FEMALE 150 87.20

AGE
16-18 78 45.30
19-21 91 52.90
22 and Above 3 1.70

STRAND
ABM 126 73.30
STEM 17 9.90
HUMSS 11 6.35
GAS 11 6.35
TVL 7 4.10

TOTAL 172 100

It shows that most of the respondents in the survey are female, which means that female students
are more likely to choose in a BS Accountancy course than male students, where the majority of the
students are in the age ranges 19-21. And when it comes to the SHS strand, the majority of the result was
dominated by the students who came from ABM strand that are most likely to choose BS Accountancy
anchored to the strand with which they're already engaged, compared to those students who came from
different strands such as STEM, HUMSS, GAS, and TVL.

Table 2. Arbitrary Scale

NUMERICAL ADJECTIVAL RATING AVERAGE
VERBAL INTERPRETATION
VALUE RANGE
5 STRONGLY AGREE 4.2 - 5.0 EXTREME HIGH
INFLUENCE
4 AGREE 3.4 - 4.1 HIGH INFLUENCE
3 NEITHER 2.6 - 3.3 NEUTRAL
2 DISAGREE 1.8 - 2.5 LOW INFLUENCE
1 STRONGLY DISAGREE 1- 1.7 EXTREMELY LOW
INFLUENCE

Table 3

Weighted VERBAL
JOB OPPORTUNITIES INTERPRETATION Rank
Mean
4.461538 EXTREMELY
Relevance of the course in on-demand HIGH INFLUENCE 2
jobs both in public and private entities.

Wide range of potential jobs and career 4.552326 EXTREMELY

HIGH INFLUENCE 1
paths.

Salary range and benefit anchored to the 4.418605 EXTREMELY

HIGH INFLUENCE 4
job.
Local and foreign demand for this EXTREMELY
4.430233 HIGH INFLUENCE
profession/accounting profession 3

As can be seen in Table 2, the number one reason why respondents decided to enroll in the BSA
program based on the job opportunities factor is associated with the wide range of potential jobs and
career paths (x̅= 4.55). The relevance of the course in on-demand jobs both in public and private entities
(x̅=4.46) became rank two reason that influenced the respondent’s decision.

It is also presented in the table that the local and foreign demand for this profession/accounting profession
(x̅=4.43) and salary range and benefit anchored to the job (x̅=4.41) are the other top factors with a very
high influence on the decision of the respondents in taking up BSA as their course in college.
Table 4

PERSONAL INTEREST VERBAL

Weighted Mean INTERPRETATION Rank

I consider my dream profession in choosing the HIGH INFLUENCE

4.069767
course 2

I look my ability such asknowledge and 4.081395 HIGH INFLUENCE

1
skills
 It is my passion that helpsme to pursue or take HIGH INFLUENCE
3.872093
thecourse (BSA) 4

The prestige/honor/confidence it will give me. 4.017442 HIGH INFLUENCE

3

Table 5

PEER INFLUENCE VERBAL

Ran
Weighted Mean INTERPRETATIO
k
N
 My friends encourage me to do things to HIGH INFLUENCE
3.436047
achieve my goals 1

 My friend’s advices leadme to realization of NEUTRAL

2.94186
choosingthe course. 2

I based my decision oftaking BSA program on 2.25 LOW INFLUENCE

3
myfriends’ course preference
I have CPA friends whomencourage me to take LOW INFLUENCE
2.331395
thiscourse 4
Table 6

PARENTAL INFLUENCE Weighted VERBAL

INTERPRETATION Rank
Mean
2.796512 NEUTRAL
 My admiration towards my parent’s profession
3
have encourage me to choose the course.
 I consider my parents decision in choosing the 3.290698 NEUTRAL
course since they are supporting my studies 2
particular in financial aspect.
It is my parents’ choice to choose BS 2.27907 NEUTRAL
4
Accountancy.
My parent's monthly income can sustain my 3 NEUTRAL
school expenses, particular the expenditure 1
demanded by the course.

Table 7

Weighted VERBAL
SCHOOL INFLUENCE Rank
Mean INTERPRETATION
EXTREMELY HIGH
I rely on the scholarship grants offers by the 4.459302
INFLUENCE 3
school

3.94186 HIGH INFLUENCE

The school offers affordable tuition 4

EXTREMELY HIGH
I learn that the school institution provides quality 4.517442
INFLUENCE 2
education

EXTREMELY HIGH
The school prestige and reputation will help me 4.534884
INFLUENCE 1
find a job in the future.
Table 8

VERBAL
FACTORS Weighted Mean Rank
INTERPRETATION
VERY HIGH
4.47
JOB OPPORTUNITIES INFLUENCE 1

EXTREMELY
4.36
SCHOOL INFLUENCE HIGH INFLUENCE 2

4.01 HIGH INFLUENCE

PERSONAL INTEREST 3

2.84 NEUTRAL
PARENTAL INFLUENCE 4

PEER INFLUENCE 2.74 NEUTRAL

5

HIGH INFLUENCE
Grand Weighted Mean 3.68
 CHAPTER V
CONCLUSION

Highlights results answering to the problem/ objectives of research conducted

This study aims to determine the factors influencing the decisions of 1st year students of St.
Vincent College in choosing BSA Program. Factors tested including job opportunities, school influence,
personal influence, parental influence and peer influence. Samples of this study are 1st year students
enrolled in academic year 2022-2023. The total sample is 172 students.

Based on the result of statistical test and analysis, it can be concluded that the job opportunities
has a positive and highest impact on the career selection process. This result is in line with Cohen et al.
(2020) which beams that accounting fields have greater chances for career progression than other
professions. Secondly, the school influence has a significant effect on the interest of accounting students
picking career in accounting. Thirdly, personal interest that can increase in the interest of the students in
choosing accounting program. According to According to Ahmed, Sharif, and Ahmad (2017), interest in a
specific subject has a strong and positive relationship, whereas ease in grades, financial outcomes, and
future job opportunities had a minor impact on students' decisions for specific fields and subjects. Then,
parental influence as second to the last factor. This is in line with (Samsuri et al., 2016) The family
influence on career decisions can be described into the parental background, family encouragement and
parental pressure. Lastly, peer influence is seen as the lowest factor that influence the students in
choosing the program. This is in line with the study of Massa and Karlsson (2018) revealed that close
friends had a detrimental impact on accounting students' decisions to pursue careers as public
accountants.
The scoring was achieved by tallying responses based on a scale of merit in which responses of
Strongly Disagree and Disagree would score as 1 and 2 respectively, any Undecided responses would net
a score of 3 and responses of a Agree and Strongly Agree would score a 4 and 5 respectively.
The variables used in measuring students’ decisions are only limited to job opportunities, school,
personal, parental and peer influence although there are other many factors influence student’s decision in
choosing BSA Program. These factors gave an impact towards the 1st year learners. Doing this could
validate the results of this study
and explore whether these outcomes can be generalized.

This research study in alignment with the research objectives brought forth the following results:

1. As shown in Table 1, 12.80% (22) of the respondents are male and 87.20% (150) are female. On
the other hand, 45.30% (78) were in the age ranges 16–18, 52.90% (91) were in the age ranges
19–21, and 1.70% were in the age ranges 22 and above. Lastly, when it comes to the
 respondents' SHS strand, 73.30% (126) came from ABM, 9.90% (17) came from STEM, both
HUMSS and GAS had 6.35% (11), and 4.10% (7) came from the TVL strand.

2. The objective of this current study is to determine the factors that influenced the student’s
decision of choosing BSA program. There are many factors that can influence the decision of
students in choosing interest in accounting field but the researchers limit it to five factors. These
five factors that may affect on student’s decision were job opportunity, school influence, personal
influence, parental influence and peer influence.

3. Based on the responses of the research conducted, the job opportunities were the highest factor in
influencing students in choosing BSA program. Wide range of potential jobs and career paths as
rank one with weighted mean of 4.55, relevance of the course in on-demand jobs both in public
and private entities with weighted mean of 4.46 became rank two, local and foreign demand for
that profession/accounting profession was rank three with 4.43 weighted mean and rank four was
salary range and benefit anchored to the job with 4.41 weighted mean.

4. Based on the responses of the research conducted, the lowest factor in influencing students in
choosing BSA program was peer influence. Rank one was friend’s encouragement to do things to
achieve goals with weighted mean of 3.43 and has an interpretation of high influence. Friends’
advices that lead to realization of choosing the course became rank two with 2.94 weighted mean
and has a neutral interpretation. Other factors that have low influence of interpretation were
encouragement of CPA friends in taking BSA course with weighted mean of 2.33 as rank three
and students’ decision of taking BSA program based on their friends’ course preference as rank
four with weighted mean of 2.25.

5. Other influential factors that are not recognized in this research study were family income or the
financial stability, location of the school, entrance prerequisites, campus facilities and amenities,
safety and security.

Knowledge
In exploring the various factors influencing the choice of accounting, this study summarized four (4)
principal factors in the area of student expectation and could be anchored in the researcher’s study and the
results thereof.

 Earnings (including “future earnings,” “long-term earnings,” “initial earnings,” “high earnings,”
and “earnings”) – this can be related to the result in the “Job Opportunities” area where salary and
benefits anchored to the job and is ranked 4thon it respected clause and has extremely high
influence as a result.
 Career Opportunities (including “availability of employment,” “job market conditions,” “limited
job opportunity,” “plentiful supply of jobs,” “job availability,” “broad exposure to business,”
“intrinsic factors,” “job satisfaction,” “self-employment opportunities,” “flexibility of career
options,” and “allows private practice”) – this factor is also related to the “Job Opportunities”
area which tackled the relevance, potential jobs, career paths and demands the accounting
profession could offer.
  Career Characteristics (including “structured career path,” “social status attainment,” “prestige,”
“job requirements,” “variety in the work,” “works with numbers,” and “advancement
opportunities”) – this component address both “Job Opportunities” and “Personal Interest” at the
same time. In the personal interest factor, the prestige/honor and confidence the accounting
profession entails is one of the aspects in choosing the course and has ranked 3 rd in the personal
interest clause
 Characteristics of the Major (including “years of education required,” “exciting field,” “interest in
the field,” “interest in the subject,” “ease of earning a degree,” and “major with difficult courses”)
– in this area , the factors are not directly related but can be also anchored in “ Personal Interest”
factor of the researcher’s study specifically in the parts of; choosing the course as a dream
profession and passion in taking the subject/course which could be related to interest in the
subject, also into ability such knowledge in skills which can be related to all the characteristics of
this factor.
As observed, the major factors related to both this study and the researcher’s study are inter-related in
terms of the sensitivity towards “Job Opportunities” and “Personal Interest”. The study determined the
factors that made the students consider the course. Similar to this research it also aligned major factors i
financial rewards, job availability and interest in major/career that are found if both this literature and
research study itself are compared.

Look for data which surprised you:

The study confirmed that accountancy students who choose bachelor of science in accountancy
program avails assurance and opportunities. As they rely on the scholarship grant offered by the school.
Contrary to the belief that accountancy is only for students that are financially stable. Demand on
different work place serves as a gateway more to job opportunities. Despite of the hardship that this
course demands the respondents strongly agreed on choosing accountancy as their dream profession.

Trend for globalization and internalization has brought about many opportunities for integration and
development, and broadened economic landscape into impropriety, complexity and volatility to keep
abreast with current development, the world seriously needs more experts for the resolution,
knowledge and innovation. Thus, accountants who are integral to business and economies are seen to
be best profession able to face these new challenges. This scenario therefore raises tremendous
demand for accountants. However, the existing number of qualified accountants is far behind the
required number. (Zakaria et al., 2012)

It was evident in the study that the respondent’s decision is driven by personal interest. The
respondents are dedicated as they pursue their dreams and obtain confidence trough their skillset
regardless of fear and uncertainties that they may encounter.

Based on the foregoing conclusion, the following recommendations are being proposed:

1. It was found that decision of the students in taking up Accounting is highly dependent on their
perceptions about the field of accounting. Thus, there should be a general awareness among
 pre-university students on the career opportunities for accounting graduates. It must be
highlighted that accounting is a profession that is well respected, a field with a broad exposure
to business and that more jobs are available for accounting graduates. This is also a profession
that can provide them with a better career life and job security.
2. The information that pertains to the career opportunities for accounting students must be
reinforced and supported by success stories of various personalities, specifically the University’s
accounting graduates, their career profile as well as their contributions to their respective
organizations and society as a whole.

3. The University should continue and strengthen its activities inviting pre-university students to
attend the various programs as a form of advertisement. It can also intensify its
publicity/media campaign to encourage pre-university students to enroll in the BSA program.

4. Students should be given additional opportunity and exposure to interact with relevant
professional bodies so as to get acquainted with the status of the accounting profession.

5. The University should continue its counseling activities to help the students in the choice of their
courses.

6. Future researchers may conduct a follow up study and extend the scope of the study to
include other variables, courses and other schools. Doing this could validate the results of this
study and explore whether these outcomes can be generalized.