PCUManila Group3Research

Philippine Christian University
College of Business Administration and Accountancy
ASSESSMENT OF PHILIPPINE CHRISTIAN UNIVERSITY - BACHELOR OF
SCIENCE IN ACCOUNTANCY ENROLLMENT: BASIS
FOR PROGRAM ENHANCEMENT
A Research Paper
Presented to the
Faculty of College of Business Administration and Accountancy
1648 Pedro Gil Cor., Taft Avenue, Manila
In Partial Fulfillment of the requirements for the
Program of Bachelor of Science in Accountancy
By:
John Paul S. Maru
Airah Mae O. Detangco
Cherie Mae Duelas
Angel L. Estabillo
Justine Anne Borromeo

ENDORSEMENT
In partial fulfillment of the requirements of the Bachelor of Science in Accountancy
Program, the dissertation entitled Assessment of Philippine Christian University - Bachelor of
Science in Accountancy Enrollment: Basis for Program Enhancement has been prepared and
submitted by John Paul S. Maru, Airah Mae O. Detangco, Cherie Mae Duelas, and Angel L.
Estabillo the final defense of which is hereby endorsed.
Aurelia Mendoza, MBA
Accounting Research Method Professor
i
APPROVAL SHEET
In partial fulfillment of the requirements of the program of Bachelor of Science in
Accountancy, the research paper entitled Assessment of Philippine Christian University -
Bachelor of Science in Accountancy Enrollment: Basis for Program Enhancement has been
prepared and submitted by John Paul S. Maru, Airah Mae O. Detangco, and Cherie Mae Duelas,
and Angel L. Estabillo the final defense of which is hereby endorsed.
Aurelia Mendoza, MBA
Accounting Research Method Professor
Approved by the Committee on Oral Examination with a grade of _____ on
__________.
Mr. Lance Hogar, CPA
Mr. Fernando Nunez III, CPA, PhD
Atty. Prackie Jay Acaylar, CPA
Defense Panelist
ii
ACKNOWLEDGEMENT
We sincerely thank and appreciate everyone who contributed to completing this
research paper.
To the Dean of the College of Business Administration and Accountancy (CBAA), Dr.
Ariel Pineda, CPA, and to the Head of Accountancy Program, Dr. Fernando Nuñez III, CPA,
who led the development of a curriculum for students who wanted to succeed and further their
careers.
To Ms. Lorna, the CBAA Secretary, and Mr. Arnel, the Registrar staff, who helped
obtain the data we need for the research paper.
To all the survey respondents who participated entirely with us.
To our family, for the financial and emotional assistance they provide.
And above all, to the Father Almighty, to whom we owe our entire existence and who
made it possible for us to realize our dreams. All honor and praise to the Holy Spirit, our Lord
Jesus Christ, and His Holy Name. May all the results of this work be a valuable tool for
everyone who will use it, whether as a reference or for any other purpose
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DEDICATION
This paper is gratefully dedicated to our parents, who encouraged and inspired us to do
this research. They were by our side throughout the procedure and offered us strength and hope
when we considered giving up.
Moreover, we dedicate this research paper to our subject instructor, Ms. Aurelia
Mendoza, who is continuously mentoring and instructing us to make this study even better, to
our family for their support, and to our friends for their assistance in completing this project.
We sincerely appreciate your words of wisdom and continued moral, emotional, and financial
support.
Lastly, we dedicate this research paper to the Almighty God, who provides us with
strength, wisdom, guidance, the ability to think, security, competence, and good health during
this endeavor. All of these are presented to you.
iv
RESEARCH ABSTRACT
Accounting encompasses a wide range of roles, including bookkeeping, tax planning,
and auditing. Accounting's purpose is to generate financial statements. The statements are
created as part of the accounting cycle, which consists of nine steps. It equips students with the
skills and information needed to manage enterprises. It also allows the students to prepare
financial reports, know the basics of accounting, and perform fundamental financial analysis.
Bachelor of Science in Accountancy (BSA) is a program at Philippine Christian
University (PCU), Taft Avenue, Manila, that aims to provide essential accounting learning to
students who want to pursue the accounting profession. Finishing the course will qualify a
student to become a candidate to take the CPA Licensure Examination (CPALE).
The Accountancy program's new curriculum is four years. Students must complete
4,500 hours of academic work and 600 hours of internship. The students must maintain a
retention grade of 2.00 (84% to 86%) in all accounting subjects. They are also required to take
the Qualifying Exam after finishing 2nd year and passing the comprehensive exam. Successful
students are allowed to continue with the program and take higher accounting subjects. Others,
who did not pass, are given a chance to take another exam or advised to take another course
available in the College of Business Administration and Accountancy (CBAA).
It is challenging to be an accountancy student. Enjoying and learning while studying
accounting subjects need patience, hard work, and intelligence to cope with the pressures of
pursuing a career in the profession of accounting. While the result may appear rewarding,
performing the necessary calculations and analysis for a particular problem requires mind
boggling understanding and skills with math application. Students tend to spend hours coping
with the requirements of the course.
v
It is noticeable that enrollment of Accountancy students in the program decreases as the
year level progresses. The researchers decided to study and evaluate the causes of the declining
number of enrollments of BSA as the year level goes in PCU-Manila specifically to answer the
following areas of concern:
1. What is the demographic profile of the respondents in terms of:
a. Age
b. Sex
c. Year Level When They Shift Program
d. Current Course and Current Year
2. What are the factors that affects the accountancy students’ decision in shifting to
other courses offered by the university in terms of:
a. Personal Reasons
b. Institution Related Reasons
c. Program Professor / Personnel Related Reasons
3. Is there a significant difference between the factors that affect the decision of the
students?
The researchers will conduct an online survey where questionnaires will be using data
and information that will best address the variables stated in the problem statements.
vi
The collected responses will be summarized and classified into relevant categories
before being converted into data files for analysis and interpretation.
vii
Table of Contents
ENDORSEMENT ......................................................................................................................... i
APPROVAL SHEET ................................................................................................................... ii
ACKNOWLEDGEMENT ..........................................................................................................iii
DEDICATION ............................................................................................................................ iv
LIST OF TABLES ...................................................................................................................... ix
LIST OF FIGURES ..................................................................................................................... x
CHAPTER 1 ................................................................................................................................ 1
Introduction .............................................................................................................................. 1
Background of the Study.......................................................................................................... 2
Conceptual Paradigm ............................................................................................................... 4
Statement of the Problem ......................................................................................................... 6
Statement of Hypothesis .......................................................................................................... 7
Significance of the Study ......................................................................................................... 8
Scope and Limitations .............................................................................................................. 9
Definition of Terms ................................................................................................................ 10
CHAPTER 2 .............................................................................................................................. 12
Review of Related Literature ................................................................................................. 12
Local Literature .................................................................................................................. 12
Foreign Literature .............................................................................................................. 15
CHAPTER 3 .............................................................................................................................. 19
Research Methodology .......................................................................................................... 19
Research Design ................................................................................................................. 19
Research Locale ................................................................................................................. 19
Population and Sampling Procedure .................................................................................. 20
Sampling Design ................................................................................................................ 22
Research Instrument ........................................................................................................... 23
Data Gathering ................................................................................................................... 23
Data Analysis Techniques and Statistical Treatment ......................................................... 24
REFERENCES........................................................................................................................... 26
viii
LIST OF TABLES
Table 1: Conceptual Framework .................................................................................................. 5

Table 2: Total Number of Respondents ..................................................................................... 22
ix
LIST OF FIGURES
Figure 1: PCU-Manila Map ....................................................................................................... 20
x
CHAPTER 1
Introduction
Accounting is keeping track and reporting numerical and qualitative data on
businesses and other organizations in the economy. The purpose of accounting, often
referred to as the "language of business," is to provide information about a company's
financial performance to interested parties such as shareholders, creditors, managers, and
government agencies.
The Board of Accountancy defines the term "practice of accountancy" as "in a
person, whether acting in his individual capacity or as a partner or employee in an
accounting or auditing firm, holding out himself as one skilled in the knowledge, science,
and practice of accounting, and as qualified to render professional services in the capacity
of a certified public accountant; or offering or rendering, or both, to more than one client
on a fee basis or otherwise, services. When making decisions that require professional
knowledge in the science of accounting, whether as an officer or employee in a private
company or educational institution, or when he represents his private employer before any
governmental agency on tax matters related to accounting, a Certified Public Accountant
shall be considered to be engaged in the practice of his profession.”
One of the most challenging subjects in the world is Accounting. Hence, it is
expected that many students detest studying accounting topics. This argument applies to
all fields, not just accounting. The goal of this study is to assist students in making
adjustments and running down the problem, as well as to understand and unravel the factors
and reasons why BSA student enrollment at PCU Manila is declining.
1
Background of the Study
Accounting encompasses a wide range of roles, including bookkeeping, tax planning,
and auditing. Accounting's purpose is to generate financial statements. The statements are
created as part of the accounting cycle, which consists of nine steps. It also allows the students
to prepare financial reports, know the basics of accounting, and perform fundamental financial
analysis.
Bachelor of Science in Accountancy (BSA) is a program at Philippine Christian
University (PCU), Taft Avenue, Manila, that aims to provide essential accounting learning to
students who want to pursue the accounting profession. Finishing the course will qualify a
student to become a candidate to take the Certified Public Accountant or CPA Licensure
Examination (CPALE).
The Accountancy program's new curriculum is four years. Students must complete
4,500 hours of academic work and 600 hours of internship. The students must maintain a
retention grade of 2.00 (84% to 86%) in all accounting subjects. They are also required to take
the Qualifying Exam after finishing 2nd year and passing the comprehensive exam. Successful
students are allowed to continue with the program and take higher accounting subjects. Others,
who did not pass, are given a chance to take another exam or advised to take another course
available in the College of Business Administration and Accountancy (CBAA).
Several Philippine educational institutions provide a Bachelor of Science in Accounting
degree program. It's an excellent program for first-year students just out of high school.
Mathematical in content and requiring extensive computation. You'll need to bring together
your head, heart, and hands to do well in this course. Students who wish to pursue a Bachelor
2
of Science in Accountancy are expected to demonstrate not only strong reasoning skills that
will aid in the discovery of underlying principles between two or more objects and the
application of these principles to the solution of a problem but also strong analytical skills that
will allow them to review, interpret, and evaluate financial and operational data and systems to
conclude. BSA is a challenging program. Due to the rigorous nature of accountancy, many
students are forced to switch course. What makes it difficult is the need for analytical and
logical thinking, even if only elementary mathematical procedures are involved. In addition to
the challenging board examination, this course also involves rigorous training requirements.
As a result, this study is being conducted to determine the causes of the declining
enrollment of Accountancy students at PCU-Manila. It seeks to determine which of the
determinants and subfactors has the greatest influence on students.
3
Conceptual Paradigm
The conceptual framework demonstrates an analysis of the progression of the research
from one process to the next. It gives a model the researchers have utilized in examining the
elements that may or may not affect the dropping enrollment of Bachelor of Science in
Accountancy (BSA) students at Philippine Christian University (PCU).
It begins with the identification of potential factors divided into three main categories:
• Student factors
• Institution (PCU) factors
• Professor factors.
After determining the factors, BSA students from the Academic Year 2018-2019 up
until the present Academic Year were chosen as respondents. They were asked to answer a
survey, the results of which were used by the researchers in drawing their conclusions and
recommendation for how to stop or lessen the fall in BSA student enrollment based on the
responses they received to a survey.
4
Table 1: Conceptual Framework
5
Statement of the Problem
This study is designed to evaluate the factors that affect the declining enrollment of BSA
students as year level increases in PCU-Manila specifically to answer the following areas of
concern:
1. What is the demographic profile of the respondents in terms of:
a. Age
b. Sex
c. Year Level When They Shift Program
d. Current Course and Current Year
2. What are the factors that affects the accountancy students’ decision in shifting to
other courses offered by the university in terms of:
a. Personal Reasons
b. Institution Related Reasons
c. Program Professor / Personnel Related Reasons
3. Is there a significant difference between the factors that affect the decision of the
students?
6
Statement of Hypothesis
It is assumed that the following factors influence the declining enrollment of BSA students
in PCU-Manila:
1. Student’s motivation, preparations, consistency, and background as ABM students.
2. PCU’s policies on retention, qualifying exam, learning materials, and classroom

environment.
3. Professor’s teaching and examination approach.
7
Significance of the Study
This study focused on explaining why BSA students decline as year-level increases.
Moreover, the results of the study will be beneficial to the following:
Future Researchers. This study would help the student researchers to be
aware and knowledgeable of the factors influencing the declining enrollment of
BSA students in PCU-Manila. Future researchers could extend this study by
comparing the results from different groups of economies or countries.
JPIA-Manila. This study will help the organization to make decisions and
programs that will help students in their organization to take up the challenges they
encounter as BSA Students.
PCU-Manila. The school may use this study to enhance the program not
just to make the students of BSA graduate but also to aim that they will pass the
CPALE. This study will aid the College in implementing measures to mitigate this
issue.
Professors. The study's findings will provide teachers and mentors with
ideas for proper guidance that will benefit students and prevent accountancy
enrollment from declining. This may also improve their proficiency.
Respondents. The respondents will be aware of the problem and what they
should change or adapt to continue pursuing accountancy.
8
Scope and Limitations
This research study will be conducted to assess the BSA enrollment at PCU-Manila.
Specifically, it will be conducted to describe the respondents as to demographic
characteristics such as age, sex, year level when they shift program, current course and
current year. Included in this study are former BSA students at PCU-Manila
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Definition of Terms
Bachelor of Science in Accountancy (BSA). A four-year curriculum at Philippine
Christian University offers general accounting instruction to students who want to become
accountants professionally, notably public accountants for the civil service.
Certified Public Accounting Licensure Examination (CPALE). The last
obstacle to the attractive fields of accounting. The public recognizes CPALE as one of the
most challenging licensing exams to pass, with a current passing rate of barely 22%.
Consistency. Recognized as having the same behaviors and attitudes in pursuing
accountancy.
Factor. Something that helps produce or influence a result: one the thing that
causes something to happen.
Institution Factors. Include support programs or requirements that an institution
sets as standards, practices, or criteria for student participation to meet the conditions
established for graduation.
Motivation. The ability to attain long- or short-term academic objectives. It also
manifests as enthusiasm and a good attitude.
Perception. Person perception refers to humans’ different mental processes to
construct impressions of other individuals. This encompasses how we develop these
perceptions and the many judgments we draw about others in light of those impressions.
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Preparations. Preparation involves preparing plans, exercising, or studying with a
specific objective.
Professor Factors. Some of the professor-related factors include lack of teacher
motivation, inadequate teacher preparedness, and lack of teacher punctuality in learners’
exercises.
Retention Policy. A set of rules at PCU establishes a minimum grade (2.00) for
accountancy students to move to the next level, requiring students to maintain a high degree
of concentration.
Shift. The act of changing the direction in which something is oriented.
Student Factors. This study includes home environment, student interests, study
habits, self-concept, peer impact, student perception, and parental support as student
factors.
Qualifying Exam. Given to Bachelor of Science in Accountancy students to
determine whether they are qualified to continue in the program and to improve their
academic performance. It is a school policy that applies to all programs with board
examinations. This examination is administered to students in order to prepare them for
the license examination they will take after college graduation.
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CHAPTER 2
Review of Related Literature
According to the study, the researcher investigated the most relevant and meticulously
chosen research. To the greatest extent possible, the research was analyzed with a focus on their
objectives, methods, and outcomes, and conclusions were drawn to guide the current study in
various technical areas.
Local Literature
Cammayo, E., Gonzales, J. (2020). Predictors of Qualifying in the Accountancy
Program in a Public University in the Philippines. The Bachelor of Science in Accounting
program is the most popular major at State Universities. Two thousand five hundred recent
high school graduates enrolled during the school year (SY) 2013 to 2015. Unfortunately, only
a few have made it through the program's challenges. This study aims to identify the factors
contributing to students' failure to succeed in the program. In this study, the 491 BS
Accountancy freshmen registered at the institution during School Years 2013 and 2015 were
tracked for retention and attrition. Only 49% of sophomores stayed in the BSA program on
average, and only 12% of third-year participants were still eligible to participate. Most students
(61%) who still need to meet the requirements for the program chose to switch to BSBA
Administration Accounting. Their inability to pass the qualifying test, failure to achieve the
minimum grade required for accounting classes, and failure to maintain a GWA of 2.0 and
above in all of the BSA program's courses were the main reasons they failed to complete the
program successfully.
12
One of the top-performing universities in the Philippines for CPALE is the State
University. Its strict admissions and retention procedures are to blame for this. Only a few may
qualify and complete the program, even if these policies lead to the selection of the best
candidates. The university must make tertiary education more accessible to students because it
is a public university with less expensive tuition and other fees than private HEIs. For those
students who could still need the requirements for the BSA degree, the BSBA Management
Accounting program is a fantastic chance to complete accounting-related courses at the
university. Additionally, the University regularly looks for methods to improve the number of
qualifiers in the program while providing non-qualifiers with access to other programs.
Compared to institutions in the Philippines that offer the BSA curriculum, a GWA of 2.0 and
higher is a strict prerequisite for all courses. To increase enrollment, private institutions
decrease the GWA of all courses.
Medina, M. S. (2018). The Self-esteem, Social support and College Adjustment of
Business and Accountancy Students. The transition from high school to college is a planned
and anticipated transformation in an adolescent's life, according to the literature. Yet, this transition
brings about certain changes, and the student must not only meet academic responsibilities, but also
psychological, social, emotional, and economical obstacles. Several studies have identified
characteristics that predict effective college adjustment. The focus of this study was on two: self-
esteem and social support. 377 students from the College of Business and Accountancy responded
to standard questionnaires on Self-Esteem, Social Support, and College Adjustment. Their
responses were evaluated, counted, and statistically analyzed.
13
Through using the Pearson-Product Moment Correlation Coefficient, it was shown that only
Self-Esteem and Social Support have a significant link among the variables. A strong positive
correlation between Self-esteem and Social support indicates that, for the participants, the support
of their loved ones and significant people in their lives, such as family, relatives, classmates, and
professors, is regarded as crucial to the development of a positive outlook on their own abilities
and on themselves. Still a collectivist society, the Philippines understood the significance of family
and friend support in achieving certain goals and objectives, or just in bringing out the best in one
another. If the family and friends of the students are not very supportive of them or their ambitions,
this might be detrimental to their self-confidence and belief in their talents.
Salcedo et al., ( 2021). Qualifying Examinations as Part of the Accountancy Program
Retention Policy. This research was carried out to analyze the qualifying examinations being
administered by a school department of a university of Central Luzon in the Philippines for the
Incoming Second Year, Third Year, and Fifth Year BS Accounting Students. Two hundred ninety-
four (294) students who took the qualifying exams were the respondents.
This study concludes that the overall mean rating equivalent for the qualifying examination
is 'agree,' indicating that the qualifying exams can be enhanced further regarding constructing
examination questions. This can be accomplished by focusing on complete preparation rather than
challenging exams, particularly for Practical Accounting Part 1, Practical Accounting Part 2, and
Taxation Courses. The purpose of the special remediation arrangement is to designate deserving
students who require a second opportunity to pass the qualifying tests. Following is a list of student
suggestions, with the reintroduction of the two-strike policy and administration of exams in air-
14
conditioned rooms being the most prevalent (given that the K-12 program's schedule is now fully
defined). As a result of the study, the department's qualifying examinations will be enhanced, and
future Certified Public Accountants will receive a more thorough education. One is to allow them
to demonstrate their ability to improve and prepare for the board tests, at least for late bloomers, or
to provide unlimited attempts of the qualifying examinations instead of one or two strikes. Students
must be better prepared, particularly for the indicated challenging examinations, and the physical
atmosphere during tests must be improved.
Foreign Literature
Velasco, R. (2019). Factors Associated with Failure in Accounting: A Case Study
of the Omani Students. Accounting is recognized as one of the most challenging courses
worldwide. This is frequently linked to a high failure rate, an urgent problem that requires
attention. This paper examined the elements that contributed to accounting failure at a college
in the Sultanate of Oman from the professors' and students' viewpoints. The professors'
assessment of loss as being due to the student’s talents and skills is supported by the students'
assessments of the difficulties and their study habits. It is strongly advised that teachers return
to the fundamental reinforcement of skill-building techniques to assist students in passing the
course.
This paper analyzed the factors associated with failure in accounting as experienced by
a college in the Sultanate of Oman in two-fold: teachers’ and students’ perspectives. The mixed
research method was utilized through the focus group discussion (FGD), quantitative survey,
and interview. Data were tallied and presented in a tabular form. The quantitative data were
15
measured using percentages and ranking while the interview adopted the Course Subject
Discourse as discussed by Lefevre & Lefevre (2005).
Moreover, half of the respondents who were also students at other universities studied
accounting in their final year of high school. However, the students demonstrated good study
habits; their most significant obstacle was the challenging exam, which accounts for the
difficulty in memorization and comprehension of memorizing and comprehending. They
learned better with practice exams, pair activities, and the usual lecture/discussion style.
However, teachers' FGD showed that the leading causes of a high failure rate were a lack of
prior knowledge, low attendance, a diverse group of students, a high student-to-teacher ratio,
and late registration. During the interview, respondents indicated that students' talents and
skills, notably in the English language, were confirmed.
It is strongly advised that teachers are strongly advised of skill-building techniques to
assist pupils in passing the module. Even with highly effective solutions, the failure rate will
continue to climb if children struggle with inadequate math and academic abilities
(Mathematics). Students cannot make up lost ground because the accounting module is
procedural in approach, and subjects are sequential in form. To keep the students up to speed
with the pace of the class, the institution may decide to offer a preparation course or establish
support service initiatives. Meanwhile, additional skill-building exercises should be used.
Moreover, there should be more activities beyond class so that students utilize independent
learning hours.
16
Mohd Khalid, F., Abdul Rauf, F. (2020) Factors Influencing Accounting
Undergraduates’ Career Path: Evidence from Malaysia. It is common for students
who enroll to study in a particular field to not pursue a career in the same (similar) field.
Understandably, students may change their career intention after gaining further awareness and
exposure throughout their tertiary period. In the accounting field, in particular, we see students
shifting to other courses for various reasons; for instance, caused by an inability to withstand
the stress and difficulty of the system and its learning process. This phenomenon is becoming
an issue in Malaysia as we are short of qualified accountants (60,000 accountants by 2020)
(Lee, 2018). Notwithstanding, brain drain in developed countries is also another issue
faced. Thus, identifying factors influencing accounting undergraduates’ career paths will
enable related parties to motivate students to pursue accounting education and progress to the
accounting profession.
Past studies claim that students with a high belief in accounting settings can offer a
more excellent supply of work compared to other fields of work (Kochanek & Norgaard, 1985;
Owusu et al., 2018; Paolillo & Estes, 1982; Wen et al., 2015). According to them, this judgment
plays a critical role in selecting an accounting major. Previous research in a Malaysian setting
revealed that the accounting field is still favored by undergraduates (Goon, 1975; Said et al.,
2004). Goon (1975), for example, discovered that most of her respondents had selected
accounting as a career. Further, said et al. (2004) revealed that accounting is ranked as
undergraduates' two most preferred professions. This study of undergraduates' two most
preferred professions motivations, the influence of third parties, career exposure, and learning
experience influence accounting undergraduates’ career paths. Further, this study looks at
whether career path intention significantly differs across years of study.
17
Contrary to studies from more than ten years ago, the result shows that accounting
undergraduates do not prioritize extrinsic incentives (such as high pay, status, etc.) while
deciding on a career route (Jackling & Keneley, 2009; Tan & Laswad, 2006). The current
findings convey to all parties concerned that fresh "selling points" for the accounting profession
must be developed to appeal to a broader audience and generate greater interest in the field.
The MIA, practitioners, and professional bodies must all do their lot to increase career exposure
through roadshows, events, and seminars because these can spark interest in the field of work
as early as in the school years.
According to Russell et al. (2000), nearly two decades ago, the dramatic change in the
business landscape—where technological development and competition were very intense—
was also a contributing factor in the declining popularity of the accounting profession.
Accounting education was unable to keep up with these changes. Smith (2005) asserted more
than ten years ago that the accounting industry had suffered for more than ten years ago 943).
To restore the public's trust, the accounting profession must emphasize the inherent benefits of
being an accountant and provide a "virtue-based professional identity" (Lopez & Perry, 2018).
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CHAPTER 3
Research Methodology
The aspects of research technique, such as the study design, population and sampling
procedure, sample design, research instrument, data collection, and statistical analysis, will be
discussed in this section. Additionally, it specifies the study's respondents, the tools for data
analysis, how the model will develop, and how it will be institutionalized.
Research Design
The variables that led to the declining enrollment of Bachelor of Science in
Accountancy (BSA) students at Philippines Christian University-Manila (PCU-Manila) were
described using the descriptive method. It uses an online survey that employs questions to
generate responses from BSA students in PCU-Manila to the problem's stated question. The
study uses descriptive statistical data—presented as weighted averages and percentages—as
the descriptive category.
Research Locale
To collect data and outcomes in response to issues identified by researchers, a survey
will be administered to students shifted from the BSA program at PCU Manila on Taft Ave,
Malate, Manila particularly within the Department of Accountancy in the College of Business
Administration and Accountancy (CBAA).
The College of Business Administration and Accountancy (CBAA) is one of the nine
undergraduate and graduate schools of Philippine Christian University (PCU). It commits itself
19
to deliver high quality education imbued with the formation of Christian character, responsive
to the needs of people, and making them responsible leaders and stewards, fostering inter-faith
and international goodwill and understanding.
Figure 1 below shows the Philippine Christian University, Manila Campus Map
Figure 1: PCU-Manila Map
Population and Sampling Procedure
The study was conducted from the Bachelor of Science in Accountancy shifters academic
year 2019-2020 to 2021-2023, which has experienced a decline in students at Philippine
Christian University – Manila.
20
The sample size (n) is calculated according to the formula:
𝑍 2 × 𝑝 (1 − 𝑝)
𝑛= 𝑒2
𝑍 2 𝑥 𝑝 (1 − 𝑝)
1+
𝑒2 𝑥 𝑁
Where:
z = 1.96 for a confidence level (α) of 95%
p = proportion (expressed as a decimal)
N = population size
e = margin of error
1.962 × 0.5 (1 − 0.5)

𝑛= 0.52
1.962 𝑥 0.5 (1 − 0.5)
1+
0.52 𝑥 65
𝒏 = 𝟓𝟔
Based on the calculation above, it is known that the minimum number of samples for this
study is 56 former BSA students who shifted to other course at PCU-Manila.
21
The table below shows the total number of respondents and the number of students who
shifted from BSA on the academic year 2019-2020 to 2021-2023.
Table 2: Total Number of Respondents
Academic Number of shifters Total Number of

Year from BSA Respondents
2019-2020 27
2020-2021 12
2021-2022 21
56
2022-2023 5
TOTAL 65
Sampling Design
The convenience sampling method will be applied to the course of the study.
Convenience sampling is a type of non-probability sampling that is commonly used in
population and clinical research. Although convenience sampling is viewed as simple, it is
appropriate and beneficial for the study because it involves learning about a specific
demographic (Stratton, 2021). Given the study's restrictions in terms of data availability,
estimating the exact population of shifts from BS Accountancy is difficult. As a result, the
researchers would use Convenience Sampling in the study to collect data because it is more
practicable, useable, and relatively representative of the target population.
22
Research Instrument
This study employed an online survey where questions were used to collect the necessary
data. The questionnaire was distributed via the Google form link by researchers to former BSA
student of academic year 2019 to 2023 who shifted to other course at PCU-Manila.
Google form were used to make questionnaire easier conveyed to respondents. Thus,
respondents were easier to answer the questionnaire, as well as saving time considering the study
was conducted during pandemic.
The survey's collected responses were summarized and divided into relevant categories
before being converted into data files for analysis and interpretation.
Data Gathering
A letter was written to the Philippine Christian University-Manila's data privacy officer
requesting authorization to survey students using questionnaires. The researchers want to
launch the online survey as soon as they receive approval.
The enrollment data were taken from the Office of the University Registrar.
During January, planning on the context of the survey was done. The formulation of the
questions was also done in the month of January.
Data gathering will take approximately two months. The data collected were treated as the
primary sources for the sample population in the study.
23
Data Analysis Techniques and Statistical Treatment
Statistical tools used in the analysis of data were as follows:
Mean. It will be used to measure the variables that will be used in the paper which are
the positive and negative influences shifting of former BSA Students of PCU Manila.
𝑥𝑤
̅=
×
𝑁
where;
𝑥̅ = Weighted Mean
N = Total Number of Respondents
x = Frequency of response
w = Weight
Frequency and Percentage. A frequency is the number of times a data value occurs.
It will be used for determining the proportion of information on respondents' profiles.
𝒇
%= 𝒙 𝟏𝟎𝟎
𝑵
24
where;
% = Percentage
f = Frequency
N = Number of cases
Kruskal–Wallis test. Also called H-test, a nonparametric test that has as its goal to
determine if all k populations are identical or if at least one of the populations tends to give
observations that are different from those of other populations. It will be used to determine whether
or not there is a statistically significant difference between the medians of three or more
independent groups.
where;
N = Total number of observations in all grouped samples
k = Number of comparison groups
Ri = Sum of the ranks in the first group
ni = Sample size in the first group
25
REFERENCES
Board of Accountancy (2023). Practice of Accountancy, Defined.

http://www.prc.gov.ph/prb/?id=1&content=1
Laguador, Jake M and Refosa, Rey Fernan G. “Five-year Declining Performance of

Private & Public Schools in the Philippine Certified Public Accountants Licensure Examination”,
European Journal of Educational Research vol 9, no.3, pp 995-1007, 2020
https://doi.org/10.12973/eu -jer-9.3.995
Lopez, Paulo (2018) . Factors Affecting Bachelor of Science in Accountancy Students to

shift to Other Courses Virgen Milagrosa University Foundation.
https://www.scribd.com/document/395289155/05-Chapter-
4?fbclid=IwAR1M5kz9rB_GPRldTK8vees-hAQBWvxoN7oHLPwyrzbEOk-Nn6fIQTKSkYU
Medina, M. S. (2018). The Self-esteem, Social support and College Adjustment of Business
and Accountancy Students http://w.sibresearch.org/uploads/3/4/0/9/34097180/riber_7-s2_k18-
042_167-175.pdf
Salcedo, Arnold; Malit, Ronaldo P.; Balingit, Edgardo P.; Pamittan, Jon Bran B.; and
dela Cruz, Amelito C. “Factors Affecting the Takers of the Qualifying Exams as Part of the
Accountancy Program Retention Policy: The Case of a University in Central Luzon, Philippines”.
International Journal of Multidisciplinary: Applied Business and Education Research, vol 2, no. 7,
2021. doi.10.11594/ijmaber.02.07.04
26

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Philippine Christian University

College of Business Administration and Accountancy

ASSESSMENT OF PHILIPPINE CHRISTIAN UNIVERSITY - BACHELOR OF

SCIENCE IN ACCOUNTANCY ENROLLMENT: BASIS

FOR PROGRAM ENHANCEMENT

Faculty of College of Business Administration and Accountancy

Philippine Christian University

1648 Pedro Gil Cor., Taft Avenue, Manila

In Partial Fulfillment of the requirements for the

Program of Bachelor of Science in Accountancy

John Paul S. Maru

Airah Mae O. Detangco

Cherie Mae Duelas

Justine Anne Borromeo

In partial fulfillment of the requirements of the Bachelor of Science in Accountancy

Program, the dissertation entitled Assessment of Philippine Christian University - Bachelor of

Estabillo the final defense of which is hereby endorsed.

Aurelia Mendoza, MBA

Accounting Research Method Professor

In partial fulfillment of the requirements of the program of Bachelor of Science in

Accountancy, the research paper entitled Assessment of Philippine Christian University -

and Angel L. Estabillo the final defense of which is hereby endorsed.

Aurelia Mendoza, MBA

Accounting Research Method Professor

Approved by the Committee on Oral Examination with a grade of _____ on

Mr. Lance Hogar, CPA

Mr. Fernando Nunez III, CPA, PhD

Atty. Prackie Jay Acaylar, CPA

We sincerely thank and appreciate everyone who contributed to completing this

obtain the data we need for the research paper.

To all the survey respondents who participated entirely with us.

when we considered giving up.

this endeavor. All of these are presented to you.

Accounting encompasses a wide range of roles, including bookkeeping, tax planning,

Bachelor of Science in Accountancy (BSA) is a program at Philippine Christian

student to become a candidate to take the CPA Licensure Examination (CPALE).

available in the College of Business Administration and Accountancy (CBAA).

It is challenging to be an accountancy student. Enjoying and learning while studying

with the requirements of the course.

It is noticeable that enrollment of Accountancy students in the program decreases as the

following areas of concern:

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

c. Year Level When They Shift Program

d. Current Course and Current Year

b. Institution Related Reasons

c. Program Professor / Personnel Related Reasons

Table 1: Conceptual Framework .................................................................................................. 5

Figure 1: PCU-Manila Map ....................................................................................................... 20

Accounting is keeping track and reporting numerical and qualitative data on

referred to as the "language of business," is to provide information about a company's

financial performance to interested parties such as shareholders, creditors, managers, and

The Board of Accountancy defines the term "practice of accountancy" as "in a

person, whether acting in his individual capacity or as a partner or employee in an

knowledge in the science of accounting, whether as an officer or employee in a private

governmental agency on tax matters related to accounting, a Certified Public Accountant

shall be considered to be engaged in the practice of his profession.”

One of the most challenging subjects in the world is Accounting. Hence, it is