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ST.

VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

ACADEMIC PERFORMANCE IN ACCOUNTANCY COURSE AMONG NON-

ACCOUNTANCY, BUSINESS AND MANAGEMENT STRAND SENIOR HIGH SCHOOL

GRADUATES

A Research Paper to be presented to the Faculty of the

St. Vincent College of Business and Accountancy

In Partial Fulfilment for the Requirements of the course

RESEARCH 2 - Accountancy Research

Presented by:

Alayon, Angelica O.

Baitan, Jean B.

Calvo, Ann Clarice M.

Carado, Jonadel C.

Dayaday, James Albert P.

Fajit, Lorge E.

Ferrariz, Rea Mae R.

Lerdon, Jeynica Mie Ciancele G.

Palencia, Ileto II A.

Siosan, Glydel Mae B.

2023
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Acknowledgement

We the researchers would like to thank the following people who selflessly

shared their time and resources to make this research become possible.

To our parents, for an unending love and support for us in every step of the way

as we the researchers faced so many challenges as well as for the financial support in

doing the research. Without them, we would have lack motivation in pursuing the study.

To our dear professor, Ms. Nel Jane Junsay, CPA, for all the efforts in guiding us

to make this paper worth the study. We are grateful for the helpful comments you gave

us, as well as the encouragement and training you have conducted in preparing for our

defense.

We are also thankful to the respondents who shared their precious time for

answering our research questionnaire. Without their answers and cooperation, the

research will have no essence.

Lastly, we would like to thank God, for guiding us everyday in the face of the

people around us such as our families, peers, and friends. We are thankful for the

opportunities God gave us each day to live in his love.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

TABLE OF CONTENTS

Page

Chapter I - Introduction

Background of the Study 5

Objectives of the Study 7

Significance of the Study 8

Scope and Limitations of the Study 9

Definition of Terms 10

Chapter II – Review of Related Literature

Local Literatures 11

Foreign Literatures 14

Theoretical Framework 18

Chapter III – Methodology

Research Design 21

Locale of the Study 22

Respondents of the Study 23

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Page Number

Data Gathering Instrument 24

Data Gathering Procedure 25

Time Frame 27

Chapter IV – Presentation, Analysis and Interpretation of Data

Presentation of Data 29

Data Analyses 37

Chapter V – Summary, Conclusion, and Recommendations

Summary of Findings 38

Conclusions 39

Recommendations 40

References 41

Appendices 43

4
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

CHAPTER I

Introduction

This chapter presents the background of the study, introduces the topic and

aims, and gives an overview of the paper.

Background of the Study

The Bachelor of Science in Accountancy (BSA) program is a four-year program

focused on subjects in financial, public, and managerial accounting, auditing,

administration, business laws, and taxation. The program also teaches students to

integrate information technology concepts into business systems, to create a more

systematic and organized way of storing business-related data. Aside from business

topics, BSA also equips students with a basic understanding of computer programming

and auditing systems. That’s why students who want to pursue a degree in BS in

Accountancy are encouraged to take the Accountancy, Business and Management

strand because this strand provides the basic concepts of business and financial

management, and corporate operations that will be helpful for college.

The shift from high school to college gave a struggle even to high-achieving

students due to lack of preparedness. In the Philippines for instance, the introduction of

the K to 12 programs promised a more prepared student for college. Educational

mismatch was difficult to measure because many factors can converge to its definition

and the traditional indicators presented in literature can offer a restricted view of the

problem.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

One of the salient features of the Senior High School curriculum was that every

student in this recent generation is prepared for their future career and ready to face

challenges. The success of this endeavour is believed to be measured by the graduates'

alignment of the senior high school strand and the course they have to pursue in college.

There is however a noticeable situation in which students enrolled in college courses

that were not associated with their track or strand of senior high school. One of the major

reasons that some students lose interest in college is the gap between their high school

experiences and their college expectations which is the subject of this study. In fact, four

out of 10 Accountancy, Business and Management (ABM) graduates nationwide were

committed on “Strand Mismatch” based on the researchers’ observation and to the data

they have gathered from internet. (T.P.G., 2015)

Hence, this study focuses on Accountancy students in St. Vincent College who

took a Non-Accountancy, Business and Management Strand — STEM: Science and

Technology, Engineering and Mathematics; GAS: General Academic Strand; TVL:

Technical Vocational Livelihood; and HUMMS: Humanities and Social Sciences.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Objectives of the Study

The main objective of this study is to determine the learning motivation and

academic performance of non – Accountancy, Business and Management (ABM) strand

students taking up Bachelor of Science in Accountancy. Further, this will also determine

whether a significant relationship exists between learning motivation and academic

performance of the respondents.

Specifically, this study aims to answer the following:

 To determine the demographic profile of the respondents when taken as a

group and classified by age, sex, strand in senior high school

 To determine whether there is a significant difference in the academic

performance of the respondents if their strand is not in-lined with their

Accountancy course.

 To determine whether there are difficulties of being a Non-ABM strand

graduate and cite factors why they end up in an Accountancy course.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Significance of the Study

This study may be beneficial to the following:

Students. This research will improve their knowledge about their chosen strand

or course mismatch, particularly those who will be entering senior high school. This

can help them to decide what strand they will choose based on the capabilities that are

needed for their forthcoming careers and encourage them to do their task in a better

way

Parents. They will be notified about the K–12 Program. It will help them to

guide their child in choosing the right strand for them, to prevent strand or course

mismatch.

Teachers. With the help of this research, they will be aware that there is a

course/strand mismatch happening and take steps to encourage the students to

continue the strand on college.

Researchers. This study will serve as a basis for future researchers that will

give them a background of the impact about academic performance in accountancy

courses among non-accountancy SHS graduates.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Scope and Limitations of the Study

The main focus of this study determined the Academic Performance of fifty (50)

non – (Accountancy, Business and Management (ABM) senior high school graduates

who are currently taking up Bachelor of Science in Accountancy at St. Vincent College

of Business and Accountancy – Leganes Campus.

This study used combined Qualitative Quantitative Descriptive research design. The

research was carried out using an online survey, for which a survey questionnaire was

created in English using the Google form. As for the communication with the

respondents; Messenger, Discord and Face-to-Face encounters will be the means. Right

after the consultation with the research advisor and school’s permission for conducting

research towards Second year students under Bachelor of Science in Accountancy,

questionnaires will be disseminated to respondents. This research will take place over a

month at least to ensure that data gathered will be analyzed correctly.

9
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Definition of Terms

For ease understanding and clarity, the following terms were conceptually and

operationally defined:

ABM Strand. Seeks to prepare the young business leaders. Accountancy,

Business and Management strand paves way for business-related college degrees. It

teaches the basic concepts of Financial Management, Accounting and Corporate

Operations. (CIIT.Edu.Ph, 2022)

Academic Performance. Is the extent to which a student has attained their

educational goals and is measured either by continuous assessment or cumulative

grade point average. (BMC Medical Education, 2022)

Accountancy. The profession or practice of Accounting. (Meriam Webster


Dictionary)

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

CHAPTER II

Review of Related Literature

This chapter includes the ideas, finished thesis, generalization or conclusions,

methodologies and other research papers. Those that were included in this chapter

will help in familiarizing information that are relevant and similar to the present study.

Local Literatures

According to Magnaye (2020), in their study entitled “Self-Perception of ABM

students towards Their Academic, Social and Emotional College Preparedness” by

using a descriptive method of research. In their study their participants were 255

randomly selected first year college students pursuing Accountancy, Business and

Management in one of the universities in Batangas City, Philippines. The result

revealed that the statistical test of significance indicated that the various constructs of

academic, social and emotional preparedness have no difference by age, type of

school, family income and order of birth. A significant difference was shown in the

respondents’ sex and social preparedness but not on academic and emotional

preparedness. Similarly, there was significant difference in the various constructs of

academic, social and emotional preparedness in terms of the students’ GWA in high

school. Also, the result shows that colleges and universities may provide pertinent

course information through their websites to guide the students on the various details

of their chosen undergraduate courses. Indeed, to prepare students for college alone

is insufficient, a college-ready student should complete a degree with a life-ready

perspective.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

According to Elep (2020) in their study entitled “Effectiveness of Bridging

Program for Non-, Accountancy, Business and Management Students Taking

Bachelor of Science in Accountancy bin Mabini Colleges” by using a descriptive

method of research. In their study their participants are those students who

experienced the bridging program specifically those who are non-ABM students from

first year 40, second year 45, and third year 35, taking accountancy in Mabini

Colleges. Overall, their study has 120 respondents from first year to third year. The

result showed that there was no significant difference between the perceptions of the

students on the effectiveness of the bridging program for non-ABM students taking

Bachelor of Science and Accountancy in terms of quality of teaching. However, there

was significant difference between perceptions of the students on the effectiveness of

the bridging program for non-ABM students taking Bachelor of Science and

Accountancy in terms of quality of time allotted.

According to Conde (2020) and their study entitled “Influencing Factors of

Choosing ABM Strand as to Academic Performance of Students in Fundamentals of

Accounting, Business and Management 1” by using a descriptive research method. In

their study, 230 respondents out of 384 grade 11 ABM students of Muntinlupa National

High School Main SY 2019-2020 were chosen using simple random sampling

techniques. The result showed that the academic performance of the respondents in

Fundamentals of Accounting, Business, and Management 1 subject were very

satisfactory (Overall Mean = 86.230, SD=5.204). Also, the result showed that

statistically no significant difference (F=4.16, sig=0.742).

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

According to Blanco et al. (2019), in their study entitled “Interrelation of Senior

High School Academic Performance and College Basic Accounting Performance: A

Case of First Year Bachelor of Science in Accountancy Students of University of

Batangas” by using a descriptive method of research. In their study their participants

were 190 randomly selected first year BS Accountancy students of the University of

Batangas was determined using Slovin’s Formula. The participants were gathered

from a total of 360 first year accountancy students enrolled in the first semester of

Academic Year 2018-2019, as determined by the College of Business and

Accountancy. The result of the study showed that the majority of the respondents

performed better in theory as compared to problem-solving. The study also revealed

that the respondents’ academic performance in senior high school has a significant

relationship to their performance in college basic accounting in terms of theory and

problem solving. Also, the study revealed that professors in Fundamentals of

Accounting, Business and Management, academic distinction, and general averages

have a significant relationship to the basic accounting performance of the students.

According to Del Rosario (2019) in their study entitled, “Comparison of the

Academic Performance of Business Administration Students of Notre Dame of

Kidapawan College; ABM Versus Non-ABM” the researcher used the comparative

research design. The data used to measure the academic performance, which is

grades, are numerical in nature. The data of the second-year business administration

students of Notre Dame of Kidapawan College (NDKC) was collected through a survey

questionnaire. Independent one-tailed T-test was used to test the hypothesis and

showed a p-value or sig 1-tailed equal to .001 which is less than the set level of

significance 0.05 and a Cohen’s D value of 0.87 (large). This means that the null

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

hypothesis (that the academic performance of second year business administration

students who were ABM graduates is equal or lower than the Non-ABM graduates) is

rejected. This further means that the graduates of ABM strand have significantly higher

academic performance than non-ABM graduates and the independent variables has

large effect on the dependent variable of this study.

Foreign Literatures

According to Serly (2018) in their study entitled “The Influence of Motives,

Preparedness, and Expectations on Accounting Students’ Performance: An

Indonesian Study” the data of their study were gathered through administering

questionnaires. The data of their study were collected from 111 accounting students at

Universitas Negeri Padang. The performance is measured by the grade of Introduction

to Accounting Course. The result showed that expectation has a significant influence

on students’ performance. Also, the result reveals that there are no differences in the

influence of motives, expectation and preparedness on performance between male

and female students. Moreover, no difference is found between students from

vocational and general high school in terms of the influence of motives, expectations

and preparedness on their achievement.

According to Nabilah et al. (2014) in their study entitled, “Determinants of

Accounting Students' Academic Performance” by using a descriptive method of

research. In their study their participants were chosen randomly amongst 131 students

in various semesters within the Faculty of Accountancy, Universiti Teknologi MARA

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

(Perak). In this study, students' performance is measured using Cumulative Grade

Point Average (CGPA). This measurement uses student's individual grade for each

course that he or she undertakes to calculate the semester's Grade Point Average

(GPA) and then calculate the average of GPA of the number semesters completed. In

other words, CGPA measures the student's overall performance from the first

semester until the most recent semester that he or she has completed. Based on the

result obtained, there is a significant different between July Intake students and

December Intake students in term of academic performance. They also found that

among all determinants, the family-driven factors provide significant impact on the

students‟ performance, where family income, father’s level of education and the

interest parents have on their children education are important in ensuring good

academic performance.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

According to Akenbor et al., (2014) in their study entitled “Institutional Factors

Influencing the Academic Performance of Students in Principles of Accounting” in their

study the participant were consists of 100 level students of Accounting/Finance

programme and Economics/Development Studies programme of the Federal

University Otuoke. In their study the data generated for the study were analyzed with

the Pearson Product Moment Coefficient of Correlation. Their findings revealed that

the institutional factors affecting students’ achievement in Principles of Accounting in

Nigerian University are class size, entry equirements, and access to functional library,

semester duration, contact hours, and curriculum contents. It was therefore

recommended that - principles of accounting curriculum should be redesigned to meet

the specific needs of each programmer; principles of accounting should be taught in

small class size to enable the instructor have a close contact with the student; clashed

programmed whereby a twelve week semester is collapsed into eight weeks or less

should be avoided; a minimum of two contact hours should be designated for each

class in principles of accounting; knowledge of book-keeping/accounts or commerce at

the secondary school level with a minimum pass grade should be part of the

requirements for gaining admission into programs where principles of accounting is

being offered; the National Universities Commission (NUC) in Nigeria should carry out

inspection of facilities in universities’ library to ensure that there is functional e-library

and availability of modern and contemporary textbooks in principles of accounting.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

According to Garkaz et al., (2011) in their study entitled “Factors Affecting

Accounting Students’ Performance: The Case of Students at the Islamic Azad

University” in their study they used a stratified random sampling method, a total of 450

students majoring accounting in 2011 at Islamic Azad University are randomly

selected and finally, the data was analyzed using T-test. The result showed that

gender, type of diploma, interest and employment status are meaningfully related to

academic performance. Also, the result showed that it has been approved that the

student’s marital status and family role in choosing a major have no significant

relationship with academic performance.

According to Ismail (2009) in their study entitled “Accounting Student’s

Learning Approaches and Impact on Academic Performance” in their study they used

a descriptive research method. Their participants consist of students who are taking

Business Finance courses with a total of 158 respondents. The results indicate that

the majority of the accounting students, both male and female, prefer to use the deep

approach in studying Business Finance. Also, the findings revealed that there was a

significant relationship between learning approaches and academic performance with

positive direction appears for deep and strategic approaches whilst negative

relationship reveals for surface approach.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Theoretical Framework

This study is anchored on several theories namely: Myers – Briggs Theory,

Happenstance Theory by John Krumboltz’s, and the Social Cognitive Theory.

Myers-Briggs Theory

Myers-Briggs theory was developed by the mother-daughter partnership of

Katharine Briggs and Isabel Briggs Myers. One way to discover your closest Myers-

Briggs type(s) is to complete the Myers-Briggs Type Indicator instrument and go

through a validation process under the supervision of a qualified MBTI practitioner.

Based on this theory, the individual has the capability of deciding on their own. The

researchers link this theory to their study because along with the duration of the study,

they would like to figure out if they decided on their own or if there are other

intervening factors that affect their decision. One of the questions in the instrument

used by the researcher has to do with this theory which is, “Why did you choose

Accountancy, Business and Management Strand when you were in Senior High

School year?”

Happenstance Theory

John Krumboltz's planned happenstance theory makes it fine to not always

plan, because unplanned events could lead to good careers. John Krumboltz is an

established career theorist. He most recently developed ideas about supporting

indecision in clients. He states that indecision is desirable and sensible, as it allows

the opportunity for clients to benefit from unplanned events. This theory is called

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

planned happenstance. This emerging theory specifically addresses the need for

people to deal with change within the rapidly changing labour market. Managing life

transitions is seen as an essential career management skill. Krumboltz’s theory offers

insight on how to deal with the limited degree of control we have over some career

experiences. At the core of this theory is the fact that unpredictable social factors,

chance events and environmental factors are important influences on clients’ lives. As

such, the counselor’s role is to help clients approach chance conditions and events

positively. In particular, counselors foster in their clients Curiosity to explore learning

opportunities, Persistence to deal with obstacles, Flexibility to address a variety of

circumstances and events, Optimism to maximize benefits from unplanned events.

Krumboltz states that people with these qualities are more likely to capitalize on

chance events and turn serendipity into opportunity. Factors (the types of skills

demanded by employers) in field-of-study mismatch. Using data from the program for

International Assessment of Adult Competencies’ Survey of Adult Skills (PIAAC), this

paper shows that although students may choose to specialize in a particular field, it is

not solely up to them to actually work in that field. In accordance with assignment

theories, both the degree of saturation of a particular field in the labor market and the

level of generic skills of a particular field predict the occurrence of field-of-study

mismatch, highlighting that mismatch is the result of both labor supply- and demand-

side factors. The paper then evaluates the costs to individuals – in terms of wages,

risk of being out of work and job satisfaction. Findings suggest that the costs of field-

of-study mismatch may only be high in terms of individual earnings when it is

associated with qualification mismatch. For economies, field-of-study mismatch, when

associated with qualifications mismatch, can amount to important costs, meriting the

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

attention of policy makers to better aligning course places to skill needs or by

encouraging skill transferability across fields. Based on this theory, the individual has

the capability of changing their decisions. The researchers link this theory to their

study because along with the duration of the study. They would like to figure out the

reasons or factors why they changed their decision. One of the questions in the

instrument used by the researcher has to do with this theory which is, “Cite reasons

why you enrolled on courses that are not’’.

The three theories above are connected to each other as shown above.

Myer’s Brigg Theory is connected to Happenstance Theory and Social Cognitive Theory.

Happenstance Theory is connected to Myer’s Brigg Theory and Social Cognitive Theory.

Social Cognitive Theory is connected to Myer’s Brigg Theory and Happenstance Theory.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

CHAPTER III

Methodology

This chapter describes how the researchers gathered the necessary data and

information used in the entire study. It describes who were be the respondents and

focus of the research. This also shows the procedure of data collection and

instruments used.

Research Design

This study utilized the descriptive method of research. According to Calmorin

(2007), the descriptive method seeks the real facts in relation to a current situation.

Furthermore, this also involves describing, comparing, contrasting, and interpreting

conditions that exist. Descriptive research designs help provide answers to the

questions of who, what, when, where, and how associated with a particular research

problem; a descriptive study cannot conclusively ascertain answers to why. Descriptive

research is used to obtain information concerning the current status of the phenomena

and to describe "what exists" with respect to variables or conditions in a situation (Lynn

University Library, 2015). This study found out the learning motivation level and

academic performance of the respondents hence, a descriptive design is appropriate.

On the other hand, correlational methods of research were used in this study.

According to Subong and Beldia (2005), correlational research attempts to determine

whether, and to what degree a relationship exists between two or more quantifiable

21
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

variables. The purpose of this study is to establish a relationship (or lack of it) or to use

this relationship to make predictions. From the fact that the two variables are highly

related, however, one cannot conclude that one is the cause of the other; there may be

a third factor which caused both of the related variables. This study will seek to find out

if there is a significant association between the academic performance of non – ABM

accountancy students hence, a descriptive – correlational design is appropriate.

Locale of the Study

The study was conducted at St. Vincent College of Science and Technology-

Leganes Campus during the academic year 2022 – 2023.

St. Vincent College of Science and Technology- Leganes Campus, is located

at Cagamutan Norte, Leganes, Iloilo.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Respondents of the Study

This study aimed to determine the Academic Performance in Accountancy

Course among graduates from non-ABM students under the K to 12 Education

Program leading to the Bachelor of Science in Accountancy program. A sample of 50

Second Year students of Bachelor of Science in Accountancy students enrolled during

the academic year 2022-2023 from St. Vincent College of Science and Technology-

Leganes Campus. Below is a tabular presentation of the respondents’ demographic

profile.

Table 1. Respondents

A.

Category Frequency Percentage

Entire Group 50 100%

B. Age

19 years old and below

20 years old and above

C. Sex

Female

Male

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Data Gathering Instrument

The research instrument of this study was a researcher – made questionnaire

survey for the Academic Performance of the respondents. Their first year semester

General Weighted Average (GWA) in Financial Accounting 2, will serve as the

Academic Performance of the respondents. The instrument in parts consists of

personal demographics including GWA and survey on Academic Performance.

In interpreting the data gathered, the following scales were used to measure the

Academic Performance:

Academic Performance Verbal Description

96-100 Extremely Prepared

91-95 Highly Prepared

86-90 Prepared

80-85 Slightly Prepared

75-79 Somewhat Prepared

74-Below Unprepared

Used in conducting this study was a research-made questionnaire that was

distributed through Google form in the email or social media account of the

respondents with the instruction that can be easily understood by internet inclined

students of St. Vincent College. The use of Google Forms was conducted to gather

significant data which answers questions that were done in the research. Knowing the

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

result of the students which were mismatched to their chosen strand in their past year

which is Non-Accountancy, Business and Management (Non-ABM).

The survey was a qualitative type of questionnaire which includes respondent’s

profile asking for their Name, age, sex and general weighted average. Part 2 of the

questionnaire were the questions that started with what, how and why type of

questions. On the last part of the Questionnaire General Weighted Average (GWA) in

their Financial Accounting 2 subject was asked.

Data Gathering Procedure

This research was focused on the difficulties faced by non-ABM students with

their specialized subjects. The main tool used by the researchers is the process of

asking through Google Form Survey Questionnaire. The researchers used the

qualitative method of research together data about the present conditions and to

interpret these data by analyzing the answers of the 50 respondents through narrative

and content analysis. Furthermore, this method was also used because this put

emphasis on the present status of a certain phenomenon, describes a current

situation, person or process. Crossman (2019) emphasize Qualitative research as a

type of social science research that collects and works with non-numerical data and

that seeks to interpret meaning from these data that help us understand social life

through the study of targeted populations or places. With this process, the research

was more comprehensive because the data gathered were more associated with

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

words and situation. It created an in-depth understanding about the answers that was

given by the chosen respondents.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Time Frame

The research was carried out starting October, 2022. On week 1, researchers

were gathered to be formed into groups of researchers. Followed by rounding up ideas

of researchers for the completion of specific parts in Chapter 1 of this study and

Chapter 2 a week after. On week 4, 5 and 6, Survey distribution upon 50 non-ABM

respondents, collection of data and submission of Chapter 3 took place.

For the completion of this study, another 2 weeks was enough for the addition

of Chapter 4 and 5 with finalization of each chapter.

Legend: COLOR

OCTOBER Yellow

NOVEMBER Green

DECEMBER Blue

JANUARY Red

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Numbers 1,2,3,4 corresponds to what week of the month each events took place.

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

Groupings

Brainstorming for Research Topics

Formulating Title and Identifying Problem

Reading on Related Studies

Submission of Chapters 1 and 2

Understanding Ways to Collect Data

Submission of Chapter 3

Collection of Data

Analysis on Data Collected

Summary of Findings

Recommendations

Polishing of Research Paper

Submission and Approval of Research

Research Defense

Finalization and Re-Submission

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

CHAPTER IV

Presentation, Analysis and Interpretation of Data

For the completion of this study, the researchers conducted a survey with the

Second-Year Accountancy students of St. Vincent College of Science and

Technology-Leganes Campus. This chapter contains the data gathered by the

researchers. The data includes the content analyses done by the researchers.

Presentation of Data

Part 1. Demographic Profile (Strand, Sex, General Weighted Average)

Table 1. This table shows what strand did each respondent took during their senior

high school years.

STRAND FREQUENCY

STEM: Science and Technology, Engineering and Mathematics 13

HUMSS: Humanities and Social Sciences 13

GAS: General Academic Strand 10

TVL: Technical Vocational Livelihood 6

OTHERS:______ 8

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Table 2. This table shows the distribution of characteristics of respondents in terms of

Sex orientation.

SEX FREQUENCY

Male 17

Female 33

Table 3. This table shows the preparedness of respondents in Financial Accounting 2

by asking their General Weighted Average on the said subject while on their freshmen

year.

GENERAL WEIGHTED AVERAGE in FA2 FREQUENCY

96-100 0

91-95 6

86-90 5

80-85 16

75-79 16

74-Below 4

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Part 2. Research Questionnaire

Table 4. This table shows the first question to respondents on how prepared they were

upon entering an Accountancy Course with a mismatch strand. Thus, 46 percent of the

respondents were unprepared.

VERBAL DESCRIPTION FREQUENCY

Extremely Prepared 0

Highly Prepared 0

Prepared 6

Slightly Prepared 5

Somewhat Prepared 16

Unprepared 23

Table 5. This table shows of how aware the respondents were of the courses that

matches with the ABM: Accountancy, Business and Management Strand.

VERBAL DESCRIPTION FREQUENCY

Aware 19

Unaware 31

31
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Table 6. This table shows the response of respondents upon a question of specialized

subject being credited in college. Thus majority of them answered “No”.

VERBAL DESCRIPTION FREQUENCY

Yes 19

No 31

Table 7. Choosing a course in college corresponds a reason why did someone

enrolled in that field. Hence, this chapter shows the reasons why respondents ended

up on a course mismatch.

RESPONDENT REASON

A I guess it’s because of my personality. It’s

because they say that when you enrol in

Humss, your self-confidence will be boosted

and you will be mind-sharpened.

B There is no other choice because of it’s

topological location from home.

C Self Doubt and Second Thought

D I’m undecided during that time.

E It’s because of the scholarship offered.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Table 8. College isn’t easy for it is the field we have to finish to get our desired

profession but then not all students were given an opportunity or privileged enough to

choose what they want. Thus, this chapter shows if the Accountancy respondents

have encountered any hindrances because of the strand they’ve taken.

RESPONDENT RESPONSE

A Kind of, especially that the specialized subjects I took

when I was in SHS were different and it was kind of

difficult for me to adjust in the new atmosphere.

B No. Through interactions with my classmates and peers,

I learnt that regardless of the SHS Strand we took, we

are all students that have to overcome certain

constraints be it in a theory or practice.

C Yes, I came to this course without any knowledge of

how accounting works, and that is so frustrating.

However, immediately cope with the lessons and that’s

the only option that I need to do since this course is of

the courses that I want to take in college and the career

that I want to play in.

D Yes, since I graduated STEM student in SHS, the things

I learned are very different and I lack knowledge in

Accounting which gave me a hard time.

E Yes, because it doesn’t have a connection with

Accounting.

33
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Table 9. This table shows the feeling or thoughts of the respondents of having

Accounting major without any preparation in line Senior High School Strand.

RESPONDENT RESPONSE

A It thrills me. Imagine studying a course you have

nothing but a fickle sense of familiarity to begin

with yet somehow survive and overcome such

barriers.

B Somehow pressured since some of my fellow

schoolmates already have an idea, while I just

started to have mine.

C It’s hard but just like what they say everything

can be learned. That’s why I’m very thankful to

our teachers for patiently teaching us.

D I feel like I going back to square 1 where I don’t

have any basic knowledge about accounting.

E Getting your degree in accounting really isn’t any

more difficult than any other potential field of

study.

34
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Table 10. This table shows the awareness of respondents on what profession in-lined

with ABM Strand.

RESPONDENT RESPONSE

A -Associate Auditor, Junior Analyst and Consulting Staff

B Yes, CPA Lawyer

C Yes, AUDITOR

D Yes, like teller and cashier

E I didn’t know the work that corresponds to Accountancy

Table 11. This table shows if does being Non-ABM implies any difficulties to

respondents being in an Accountancy course, wherein the data showed majority of the

respondents find it difficult pursuing Accountancy.

VERBAL DESCRIPTION FREQUENCY

DIFFICULT 38

AVERAGE 12

EASY -

35
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Table 12. Time is always present and is a prominent dimension in all decision making

actions. Thus, this table shows the responses of the subset from 50 respondents if

they would still get their past strand instead of ABM if given a chance to.

RESPONDENT RESPONSE

A No, I’d probably choose the one in line with my

dream course which turned into frustation. I

believe that there are so many things I could

willingly learn on that because that’s what I love

to become. Most of all that is what I really

wanted to.

B Yes, My intuition says I was misaligned with the

strand I previously took. I would have preferred

to have a better foundation on accounting

course early on.

C Yes, because if I took ABM in my Senior High

School then I won’t be having any difficulties

understanding basic accounting.

D Yes, it would be better to be prepared than feel

lost.

E Yes, to have some knowledge about

accounting.

36
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Data Analysis

The data gathered was analyzed and interpreted using the following statistical

tools.

Thematic Analysis was used for qualitative data analysis method that involves

reading through a data set.

Content Analysis was used to determine the presence of certain words,

themes, or concepts, within some given qualitative data.

Sample Size Determination was used small sample taken from a larger group

of people and analyzed. The results gained are considered representative of the entire

body.

Percentage Frequency Distribution was used to identify the total number of

respondent’s frequency and expressing the relative frequency of survey responses

displayed in tables.

37
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

CHAPTER V

Conclusions and Recommendations

This chapter presents the summary of findings, conclusions and

recommendations to future researchers who may want to follow the study. It is based

on the data analyzed in the previous chapter.

Summary of Findings

1. The origin of this study determined first the total number of students fit as a

respondent of our study. Upon conducting Poll Voting through Messenger App

in each section’s group chat, there are 79 students enrolled in St. Vincent

College of Science and Technology-Leganes Campus, Second Year under

Bachelor of Science in Accountancy who took Non-ABM strand during their

Senior High School Years. As for the accuracy of the data, researchers then

decided to have a subset of 50 respondents.

2. There were 50 Non-ABM respondents wherein 34% were Male and 66%

were Female.

3. The focus of this study determined the reasons or factors on they end up

enrolling in an Accountancy course despite of being Non-ABM graduates.

4. The objective of this study served awareness for the upcoming Senior High

School to be more precise in choosing a strand before entering college.

38
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Conclusions

1. Respondents were Non-ABM strand graduates enrolled in Accountancy

wherein 17 were Male and 33 were Female. Majority of the respondents were

slightly prepared of the Major Subject-Financial Accounting 2.

2. There are 4 students who failed Financial Accounting 2 and believed that

they failed to secure their Senior High School Strand that made them fail the

subject during their freshmen year.

3. Mismatched strand respondents had difficult times during their college life.

Although they were aware of the track, they still went through. It was too late

for them to back down when they’ve realized their passion. Some of them

regret even enrolling in Non-Accountancy, Business and Management

because having to study things that you weren’t supposed to was a waste of

time, money and effort. One also stated that having to enroll to a strand Non-

Accountancy, Business and Management was a disadvantage to them

because the course they’ve been in was entirely far from the basics they have

graduated.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Recommendations

1. The current researchers may encourage the future researchers to

delve more on the real-life problem when it comes to K-12 matters and

this will help the future researchers to have an idea about the said topic.

2. The current researchers may recommend the teachers in the Junior

High School Department to explain each strand simultaneously to Junior

High School students to have better understanding of what Senior High

School strand pathway leads to.

3. The Junior High School Department may conduct seminars and

symposiums like Career Guidance Week annually from Grade 7 to Grade

10, in able to educate students the connecting career paths to existing

Senior High School strands.

4. For the future researchers, it is highly recommended for them to use

this study in a different setting, situation, and problem. In which this study

wants to provide future researchers the help that they need to improve

and solidify their own research by providing as a source of improvement,

specifically studies related to business.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

References:

Caballes, D. , Gapad, E. , Quintos, C. AND Valdez, M. (2020), “Exploring Between SHS

Strand and College Course Mismatch”, International Journal of Data Mining and

Knowledge Engineering, Vol 12, No 10 – 12.

Dillon E. & Smith J. (2018), “THE CONSEQUENCES OF ACADEMIC MATCH

BETWEEN STUDENTS AND COLLEGES” NATIONAL BUREAU OF ECONOMIC

RESEARCH 105 in Massachusetts Avenue Cambridge September 2018, MA 02138.

Dimla M. (2018), “CASE STUDY ON THE COURSE MISMATCH OF ACCOUNTING

BUSINESS AND MANAGEMENT GRADUATES”, The Faculty of St. Vincent’s

Academy, Gonzales Ave.,San Vicente, Apalit, Pampanga, Philippines

Elep A. (2020), “Effectiveness of Bridging Program for Non-, Accountancy,

Business and Management Students Taking Bachelor of Science in Accountancy

bin Mabini Colleges”

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Magnaye R. (2020), “Self-Perception of ABM Students towards Their Academic, Social

and Emotional College Preparedness” in DBA Lyceum of the Philippines University,

Batangas City, Philippines, ISSN 2719-0633 (PRINT) 2719-0641 (ONLINE)

Maloshonok, N. & Terentev E. (2017), “The mismatch between student educational

expectations and realities: prevalence, causes, and consequences” in 04 Jul 2017,

pages 356-372.

42
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

APPENDICES

Appendix A. Letter for Academic Chairman

November , 2022

Ms. Elna Amor Sinsoro, CPA

Academic Chairman

St. Vincent College of Science and Technology

Cagamutan Norte, Leganes, Iloilo

Dear Ma’am,

Good day!

We, the Bachelor of Science in Accountancy - Fourth Year Students of St. Vincent

College of Science and Technology, would like to ask for your permission to allow us to

conduct our research study entitled “ACADEMIC PERFORMANCE IN ACCOUNTANCY

COURSE AMONG NON-ACCOUNTANCY, BUSINESS AND MANAGEMENT STRAND

SENIOR HIGH SCHOOL GRADUATES”.

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ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Rest assured that the information gathered will be held with outmost confidentiality and

will be used for this study only. Participation in the said activity is entirely voluntary and

will only have 50 students from Bachelor of Science in Accountancy - Second Year

Students.

If you agree, kindly sign below, acknowledging your consent and permission for us to

conduct this study. Your approval and permission for us to conduct this study will be

greatly appreciated.

For questions, do not hesitate to contact us through our email:

group3bsa4e@gmail.com.

Thank you in advance for your interest and assistance with this research.

Sincerely Yours,

Researchers

Ms. Elna Amor Sinsoro, CPA

Academic Chairman

44
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

Appendix B. Survey Questionnaire (Google Forms)

Dear Respondent,

Good Day!

We, Bachelor of Science in Accountancy students of St. Vincent College of Science and

Technology are conducting a research study regarding “ACADEMIC PERFORMANCE

IN ACCOUNTANCY COURSE AMONG NON-ACCOUNTANCY, BUSINESS AND

MANAGEMENT STRAND SENIOR HIGH SCHOOL GRADUATES”.

In relation to this, we would like to ask your help to accomplish this survey questionnaire.

Rest assured that all data you will provide will be handled with utmost confidentiality and

will be used for the fulfilment in our Research II only.

Thank you for your cooperation and time spent for our survey.

God Bless Future CPA!

Truly yours,

Researchers

45
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

PART I. RESPONDENT’S PROFILE

NAME (Optional):

STRAND:

SEX:

General Weighted Average FINANCIAL ACCOUNTING 2:

PART II. SURVEY QUESTIONS

1. What is your level of preparedness pursuing Bachelor of Science in Accountancy?

___________________________________________________________________

2. Are you aware about the courses that match the Accountancy, Business and

Management Strand?

___________________________________________________________________

3. Do specialized subjects be credited in college?

___________________________________________________________________

4. What are your reasons why you enrolled on courses that are not in line with ABM

Strand?

___________________________________________________________________

46
ST. VINCENT COLLEGE

BUSINESS SCHOOL

• Leganes, Iloilo • Pototan, Iloilo • Ivisan, Capiz

5. Does your chosen Strand hindered the course that you are taking at present which is

Accountancy on this Academic Year? Why?

___________________________________________________________________

6. How does it feel to have a major in accounting without preparation of in-line SHS

Strand?

___________________________________________________________________

7. Do you know what field of work corresponds to your course? If yes. Give an example.

___________________________________________________________________

8. Does being a Non-ABM graduate implies difficulty entering an Accountancy Course?

Why?

___________________________________________________________________

9. If given a chance to turn back time, would you rather take ABM instead of your chosen

strand in Senior High School? Why?

___________________________________________________________________

10. Message for Future Senior High School Enrolees:

___________________________________________________________________

___________________________________________________________________

Thank You So Much for your time and effort Co-Vincentian!

Padayon Kita, Future CPA!

47

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