INTRODUCTION

Background of Study

Any individual, company, or organization's economic foundation must include

accounting. In terms of operation, profitability, and sustainability, it is crucial in

determining financial condition and performance. Accounting has been defined

differently by many writers and books. Accounting is described as the art of

detecting, documenting, categorizing, and summarizing events and transactions that

are, at least in part, of a financial character and interpreting the outcomes therefrom

by the American Institute of Certified Public Accountants (AICPA). It may also be

described as the identification, measurement, and dissemination to interested parties

of financial information on economic enterprises. (2011) Kieso, Weygandt, and

Warfield.

The courses of the Bachelor of Science in Accountancy (BSA) program cover

financial, public, and management accounting; auditing; administration; business

law; and taxes. Its main interests extend beyond commercial topics to include

matters related to banking and finance, government, social services, education, and

other areas. This program is highly specialized, and the required coursework in the

above-mentioned fields is adequate for professional activity. Additionally, the

curriculum covers general management theory, intermediate courses in business law

and economics, as well as business mathematics and statistics (BSA in the

Philippines, 2010). from -accountancy-Philippines/. In order to develop a more

ordered and systematic approach to keeping business-related data, the curriculum

also teaches students how to incorporate information technology principles into

business processes.

Computerized accounting systems, as well as a fundamental knowledge of

computer programming and auditing systems, will be taught to students. Students

are also taught the value of computational and communication skills in both written

and oral English as part of the program. A number of teaching techniques are used

to provide the BS Accounting curriculum, including case studies, individual and

group reports, simulations, classroom discussions, and guest lecturers. Additionally,

it involves in-depth exposure to business immersions (an internship with a chance

that the employer will retain the intern after graduation) and on-the-job training that

will give him a grasp of practical accounting.

With the increasing number of shifters in the population, accounting students

who can still manage and choose to continue their course often like the feeling of

being challenged and want to finish their course and pursue their dream of being a

CPA someday.
 STATEMENT OF THE PROBLEM

Others will assume you are knowledgeable and skilled at problem-solving

when they hear that you are an accounting student, but this is not always the case.

Due to the retention policy, many BSA students failed their courses and switched to

other ones. You must keep your grade in accounting and add a few other minor

subjects. Some students struggle to keep up their grades. For whatever reason, they

decided to keep it. This study aims to identify the elements and causes of student

failure and forced course shifting.

The main topic of the research is the factors affecting Bachelor of Science in

Accountancy students to shift to other courses in University of Mindanao Tagum

College, it seeks to answer the following questions:

1.What are the factors affecting Bachelor of Science in Accountancy students to shift

to other courses?

2.What are the fields that needs improvement to lessen the shifters in this course,

Accountancy?

3.Is it shifting to other courses became effective for those former BS in Accountancy

students?

4. What are their grade ranges before they shift?

Significance of the Problem

The purpose of this study is to determine the common factors that lead

accounting students to shift to other courses. College students may be able to

understand how to balance their time to achieve their goals. This study is significant

because it shows valid data and information that are helpful to college students.

Definition of Terms

Accountant- a professional person who performs accounting functions such as

audits or financial statement analysis.

Accounting- a detailed report of the financial state or transactions of a person or

entity.

Accounting transaction- a business event having a monetary impact on the

financial statements of a business.

Bachelor of Science in Accountancy - a program composed of subjects in

accounting (financial, public, managerial), audit, administration, business laws.

Shift- The act of changing the direction in which something is oriented.

Course- A series of classes about a particular subject in a school.

Theoretical Framework
The group would be utilizing
the Journal of Education for
Business by Charles
A. Malgwi, Martha A. Howe,
and Priscilla A. Burnaby from
pages 257 to 287 with
regards to “Influences on
Students' Choice of College
Major” (2005). And the study
done by Maram Jaradat, Ed.D,
“Reasons Influence Students’
Decisions to Change
College Majors” (2017). The
researchers would like to take
inspiration in formulating
survey questions. And from
how the authors answered
questions 1 and 3 of the
journal, “Q1: What general
factors influence the major
selected by incoming
freshmen and transfer
students?” and “Q3: What
factors influence later change
of
major?” (Malgwi et al., 2005).
In connection to the study of
M. Jaradat, Ed. D (2017)
Theoretical Framework
The group would be utilizing
the Journal of Education for
Business by Charles
A. Malgwi, Martha A. Howe,
and Priscilla A. Burnaby from
pages 257 to 287 with
regards to “Influences on
Students' Choice of College
Major” (2005). And the study
done by Maram Jaradat, Ed.D,
“Reasons Influence Students’
Decisions to Change
College Majors” (2017). The
researchers would like to take
inspiration in formulating
survey questions. And from
how the authors answered
questions 1 and 3 of the
journal, “Q1: What general
factors influence the major
selected by incoming
freshmen and transfer
students?” and “Q3: What
factors influence later change
of
major?” (Malgwi et al., 2005).
In connection to the study of
M. Jaradat, Ed. D (2017)
Theoretical Framework
The group would be utilizing
the Journal of Education for
Business by Charles
A. Malgwi, Martha A. Howe,
and Priscilla A. Burnaby from
pages 257 to 287 with
regards to “Influences on
Students' Choice of College
Major” (2005). And the study
done by Maram Jaradat, Ed.D,
“Reasons Influence Students’
Decisions to Change
College Majors” (2017). The
researchers would like to take
inspiration in formulating
survey questions. And from
how the authors answered
questions 1 and 3 of the
journal, “Q1: What general
factors influence the major
selected by incoming
freshmen and transfer
students?” and “Q3: What
factors influence later change
of
major?” (Malgwi et al., 2005).
In connection to the study of
M. Jaradat, Ed. D (2017)
Theoretical Framework
The group would be utilizing
the Journal of Education for
Business by Charles
A. Malgwi, Martha A. Howe,
and Priscilla A. Burnaby from
pages 257 to 287 with
regards to “Influences on
Students' Choice of College
Major” (2005). And the study
done by Maram Jaradat, Ed.D,
“Reasons Influence Students’
Decisions to Change
College Majors” (2017). The
researchers would like to take
inspiration in formulating
survey questions. And from
how the authors answered
questions 1 and 3 of the
journal, “Q1: What general
factors influence the major
selected by incoming
freshmen and transfer
students?” and “Q3: What
factors influence later change
of
major?” (Malgwi et al., 2005).
In connection to the study of
M. Jaradat, Ed. D (2017)
Theoretical Framework

The group would be utilizing the Journal of Education for Business by Charles

A. Malgwi, Martha A. Howe, and Priscilla A. Burnaby from pages 257 to 287 with

regards to “Influences on Students' Choice of College Major” (2005). And the study

done by Maram Jaradat, Ed.D, “Reasons Influence Students’ Decisions to Change

College Majors” (2017). The researchers would like to take inspiration in formulating
survey questions. And from how the authors answered questions 1 and 3 of the

journal, “Q1: What general factors influence the major selected by incoming

freshmen and transfer students?” and “Q3: What factors influence later change of

major?” (Malgwi et al., 2005). In connection to the study of M. Jaradat, Ed. D (2017)

the researchers are conscious of the theoretical framework of the study that

categorizes the positive and negative influences into 3 factors “Personal & Course

Preferences, Influential Issues, and Job Issues.” After, under the 3 factors, the

researchers would survey the students if how much the students are influenced by

the

“9 Positive Influences or 9 Negative Influences” through a Likert scale. Then

arranged the positive and negative influences from the most influential to the least

influential (see Chart 1.0 and Chart 1.1). In relation to the previous studies of Malgwi

et al. (2005) and Jaradat (2017) the researchers would like to utilize the

questionnaire

questions in the journal to determine the demographics of the student, the academic

journey of the student, the positive and negative factors influencing the students’

shift

of major. It is important to note that the group would curate the questionnaire in a

manner that would answer the statement of the problem and subject of this research.

Related Literature and Studies

The researcher reviewed the studies that were the most pertinent and

carefully chosen for the investigation that was being undertaken. The studies were

examined with a focus on their goals, processes, and outcomes to the greatest
extent feasible, and conclusions were derived from them to direct the current study in

a number of technical areas.

Review of Related Literature

The BSA course is quite challenging. Many students drop out of accounting

because they are unable to handle its demands. It just involves fundamental

arithmetic operations, but the use of analytical and logical thinking is what makes it

challenging. A rigid curriculum and a challenging board test round out the challenges

for this course.

Nobody said it would be easy. Shifting does not ensure rainbows and

butterflies at the end of the tunnel. It can be difficult for some students, especially for

those who actually take the plunge. The process of shifting itself can be a challenge.

With shifting exams and interviews, the thought of not making the cut can be

stressful, but the implications of shifting can be even more of a struggle. Carl (IV,

BS-MGT), who experienced both external and internal shifting, shares the

challenges he encountered with shifting courses. pressure from siblings about how

much time it will take me to graduate." Shifting has costs and could create delays,

but in the long run, it might give students what they've always wanted: the ability to

make the proper choice. If you don't like your course and it's seriously affecting your

academic performance, then shift, advises Bernadine. Why subject yourself to a

course that will just make you feel horrible when school is already stressful enough?

Cirilo Cariga (2013): "Status: Shiftees"

A Bachelor of Science in Accountancy (BSA) is a four-year undergraduate

degree program that focuses on the study of accounting concepts and procedures.

Students who complete it will have the information and abilities required to seek
careers in accounting and financial management. Financial accounting, auditing, tax

accounting, and financial management are among the topics covered in the BSA

curriculum. Elective courses in related fields including business law, economics, and

finance are also available.

A BSA degree is needed to become a certified public accountant in the

Philippines (CPA). An applicant must pass the national licensure test, which is given

by the Professional Regulation Commission, in order to become a CPA (PRC).

Students who complete the BSA program also have a strong basis for pursuing

additional degrees in accounting and finance, such as an MBA with a finance

specialization or a Master of Science in Accountancy (MSA).

Students must be proficient in mathematics, pay close attention to detail, be

able to think critically, and be able to handle challenging issues in order to succeed

in a BSA program. Additionally, they must be able to collaborate well with others and

communicate clearly. They should also be firmly committed to professionalism and

ethical standards, as they are crucial virtues in the accounting industry.

Yes, the BSA (Bachelor of Science in Accountancy) course can be

challenging for some students. It involves a lot of critical thinking and problem-

solving skills, as well as a strong understanding of accounting principles and

practices. The course also requires students to have a good grasp of basic

mathematical concepts and operations, as well as the ability to apply these skills in
real-world scenarios. Additionally, the BSA course typically includes a rigorous

training program, as well as a challenging board exam, which can make it difficult for

some students to complete the course successfully. However, for those who are able

to overcome these challenges, the BSA course can provide a solid foundation for a

successful career in the field of accountancy.

According to Shola Gomez Zamayla, CPA (2013), If you think that

Accountancy is not your first choice, you’re not alone. If you think that the course is

not for you and theirs a little voice deep within saying that you should be shifting to a

course that you dearly love as soon as possible you are not alone. If you think that

your efforts are not being paid off by the grades that you get, you are not alone. So,

first things, like any other relationships you must decide whether you’d like to commit

or not. It’s not either you’ll shift and follow the course which, you think, will make you

happy or you’ll learn to embrace Accountancy and patiently claim for the sweet

moment that it will love you back.