A Case Study on the Factors Influencing

BS Accountancy Students' Decision Agustin, Melanie R.,

Alvarez, Camila P.,
to Pursue Another Program: Evidence in BPSU Canlas, Czeena Mae F.,
Guevvara, Jameela Rae E.,
Lagmay, Crystelle T.,
College of Business and Accountancy Paeste, Alyssa Rein B.,
Bataan Peninsula State University Pascual, Camille Jane G.,
- Balanga Campus Punzalan, Lian Joy E.,
June 2023 Tolentino, Jamie Rose R.

aBSTRACT
Accountancy is a vital field in today's economic world. Despite its popularity, some students opt to pursue other
programs instead of finishing their degree in accounting. Hence, this study was conducted to delve into the
intriguing case of program shifting among former BSA students at BPSU.

Employing qualitative research through face-to-face interviews, the researchers investigate the factors that
influenced the decision-making process of these students. Findings indicate key factors, including lack of interest,
personal factors, and course difficulties. The study not only identifies these factors but also offers recommendations
to improve retention rates in the BSA program. By providing valuable insights, this research serves as a valuable
resource for educational institutions aiming to enhance student retention in the field of Accountancy.

Methodology
Percentage of shiftees Conducted stratified sampling technique to identify the students who have
from different year level decided to pursue another College of Business and Accountancy (CBA) program.
Utilized semi-structured interviews.
The data collected were analyzed through cross-case analysis to compare and
contrast multiple cases to identify common themes and patterns that contribute
YEAR NUMBER OF
PERCENTAGE to their decision-making process.
SHIFTED PARTICIPANTS

1ST YEAR 8 17%

2ND YEAR 19 42% ANALYSIS

3RD YEAR 12 26% 46 PARTIPANTS Based on the data gathered there were more
shiftees when they were in their second year
level as former BSA students. The most
4TH YEAR 7 15% common factor why they pursued other
programs was because they were easier
42% programs, additionally because of failed marks
TOTAL 46 100% and lack of interest in the BSA program.

conclusion
Encompassing aspects such as academic performance, mental
health challenges, and dissemination of knowledge to students.
results
Reasons for pursuing the BSA program, the most influential factor for
1st year students was personal interest, while for second year students
were because of support from family, while in 3rd year students
because of their dream and aspirations to become a CPA and for 4th
year students were because of alignment with their chosen K12 strand.

This results in the self-fulfillment of most students that lead

According to participants, self-fulfillment emerges as the most
them into a different path. The findings show that students tend
to experience academic setbacks and failures to satisfy the influential factor for first year and fourth year students, while for second
requirements of their current program, which can have a year students because of failing marks. Moreover, for third year
significant impact on their motivation and interest in the students consistently struggle to satisfy their academic requirements
subject. The student's confidence in their abilities and self- which lead them to realize that there may be a mismatch
esteem are eroded by failing grades. Continual poor
performance causes them to question their aptitude for the
subject and likelihood of success in the program, causing them
to switch courses.