GENSANTOS FOUNDATION COLLEGE, INC.

Bulaong Extension, General Santos City 9500

Factor’s Affecting the Increasing Shifter’s Population of BSA Department in

GenSantos Foundation College, Inc. For A.Y. 2022-2023

Deragun, Farhanisa T.

Pangonotan, Fairouzah D.

June 2023
 CHAPTER I

The Problem and Its Setting

This chapter presents the background of the study, a statement of the problem,

the objectives of the study, the significance of the study, the proposed scope and

delimitation of the study which will shed light on the readers regarding the study.

Background of the Study

Nowadays, a Bachelor of Accountancy has become one of the most complex and

challenging programs to take in college, with a high rate of BSA students shifting to

another course because they can’t withstand the demands of accountancy. The course

requires only basic mathematical operations, what makes it more difficult to use is that

there is a lot of analytical and logical thinking. Hard training and a difficult board exam

complete the list of obstacles for this course. This major wants its students to have great

analysis skills based on various concepts and theories more than just using simple

process methods. The students will encounter many struggles, hardships, failures, and

mistakes along the way. They must have a combination of knowledge, skills,

understanding, logical thinking and the right attitude to surpass and succeed in the

course.

A four-year degree called the Bachelor of Science in Accountancy (BSA) offers

general accounting instruction to students who want to become public accountants in

government service or other professional careers as accountants. Accounting includes

tax-related, management consultancy, assurance and audit services for statutory

financial reporting. Accounting experts support different parties in making financial

decisions. An accounting course is the perfect choice for the incoming college

students who wish to pursue a business career, it is mathematical and also entails

more extensive computations. It must assess an organization's annual financial data

before doing the necessary calculations.

Accountancy students go through a board exam or Certified Professionals

Accountants Licensure Exam (CPALE) to become licensed professional accountants.

Moreover, the Philippine board exam has had a low passing rate for the past

consecutive years. The average passing rate from May 2017 to May 2022 CPALE is

only 23.51%.

Rellin R. claims (2020) Each year, two board exams are held: one in May and

one in October. One of the most likely toughest board examinations currently offered in

the nation, the exam above often has a passing percentage of just 50%. Furthermore,

this scheme includes grade retention rules, qualifying tests that test students' aptitudes,

and zero-based grading systems. People may experience mental exhaustion and

tension due to these taxing situations. In addition to restless nights and a ton of reading,

taking part in the accounting program also results in stress, which is a major source of

anxiety.

The researchers would like to conduct this study to determine the factors

affecting the increasing shifters population of the BSA department. Moreover, the

researchers would also like to know if the four factors affect the decision of the students

to leave the program.

Statement of The Problem

This study aims to determine the Factors Affecting the Increasing Population of

Students to shift to other courses from the BSA Department.

Specifically, it attempts to answer the following questions:

1. What is the demographic profile of 3rd year BSA in terms of:

1.1. Age

1.1.1 18-20 years’ old

1.1.2 21-23 years’ old

1.1.3 24-26 years’ old

1.1.4 27 and above

1.2. Gender

1.2.1 Male

1.2.2 Female

1.3. Working/Full-time student

1.4. Accounting subject’s grade point average (GPA)

1.4.1 1.1-1.3

1.4.2 1.4-1.6

1.4.3 1.7-1.9

1.4.4 2.0-2.2

1.4.5 2.3 and below

1.5. Academic Status

 1.5.1 Regular

1.5.2 Irregular

1.6. Students Schedule

1.6.1. Morning class

1.6.2. Afternoon class

1.6.3. Evening class

2. What are the factors affecting the increasing of shifters population of 3rd-year BSA

students in GFI in terms of:

2.1 Financial Factors

2.1.1 Tuition Fees

2.1.2 Allowance

2.2 Academic Factors

2.2.1 Time Management

2.2.2 Retention difficulty of topics

2.2.3 Subject difficulty

2.2.4 Insufficiency of academic materials/resources

2.3 Influential Factors

2.3.1 Parents

2.3.2 Friends

2.3.3 Students

2.3.4 Families

2.3.5 Teachers

2.4 Personal Factors

 2.4.1 Social Life

2.4.2 Health issues

3. Is there any significant influence between the respondent’s profile and factors to

the increasing shifter population in the BSA department of GFI for A.Y 2022-2023?

Objectives of the Study

The main purpose of this study is to determine the Factors Affecting the

Increasing Shifters’ Population of BSA students in GenSantos Foundation College, Inc.

A.Y. 2022-2023. Specifically, this study proposes to:

1. To determine the common reasons why BSA students shift to other courses and

how these reasons affect their studies.

2. To produce researched-based data on why the shifters’ population of the BSA

department keeps on increasing.

3. To understand why the 3rd year BSA students decided to shift to another course.

Significance of the Study

This study is significant because it shows valid data and information helpful to

college students. Furthermore, it is beneficial for the following:

GenSantos Foundation College, Inc. The study’s results would benefit the

school because it can help improve and develop the school’s curriculum. This study can

identify the factors affecting the increase of shifters’ population from the BSA
department. With this, the school could provide solutions to the issues/ problems of the

students.

To the Students. This study is favorable to the Bachelor of Science in

Accountancy students. Knowing the information about this study will help the students

to understand the possible factors why other students decided to shift to another

course. This will also help them make some adjustments and resolve possible

problems.

To the Parents. The parents serve as a significant influence in their children's

career decision-making. They could encourage them to choose an accounting career by

stressing the value of each child’s interests. The parents are also the most affected in

the case of shifting because they have already set high expectations about their child’s

success and paid tuition fees. This study will help them understand why BSA students

decide to shift to other courses. This will also serve as their guide to support and help

them cope or refrain from shifting.

To the School Faculties. This study contains information that is relevant for

school faculties. By analyzing this study, they understand the common reasons why the

Bachelor of Science in Accountancy students decide to shift to other courses. It can

also help them assist their students by improving their teaching skills and strategies or

guiding them toward a better future.

To the Future Researchers. This study will be beneficial to future researchers. It

will be helpful for their future research as one of their reference and basis for further
investigation about the factors affecting the increase of shifters’ population in the BSA

department.

Proposed Scope and Delimitations

The study focuses on the factors affecting the increasing shifters’ population of

the Bachelor of Science in Accountancy Department at GenSantos Foundation College,

Inc. for the academic year 2022-2023. The researcher selected thirty-five (35) students

in the 3rd-year level of Bachelor of Science in Management Accounting as respondents

for this study.

The research was limited to BS Management Accounting 3 rd year students as a

respondent for this study because the registrar’s office did not provide data to cover up

the other courses. Also, they have the largest population of shifters from BS in

Accountancy.
 CHAPTER II

Review of Related Literature and Studies

This chapter discusses theoretical framework, relevant literature and studies,

research gap analysis, conceptual framework, and definition of terms that are useful

and necessary in any research and intensive practice. It provides significant data and

additional required information including journals and internet sources based on the

results of several studies related to this work.

Theoretical Framework

The researchers will be utilizing the Journal of Education for Business by Charles

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

“Influences on Students' Choice of College Major” (2005). and the study was done by

Buenaventura, Cruz, Espeleta, Evangelista, Floresta, and Legada “A Descriptive Study

of Factors that Influence the Degree Program Shifting of Far Eastern University Manila

and Makati Accountancy Students” (2022), The group would like to take inspiration in

formulating survey questions. And from how the authors answered question 1 of the

study, “Q1: Which factors have a more significant effect in shifting the students?”
Buenaventura et al. (2022). The researchers are conscious of the theoretical framework

of the study which categorizes into 4 factors which are financial factors, academic

factors, influential factors and personal factors. Under the 4 factors, the researchers

would distribute a survey questionnaire to the students, to know how many students are

influenced by the factors which consist of 12 influences through a Likert scale. Then

arrange the rank of the 13 influences from the most to the least influences (see chart

1.0). The researchers would like to distribute the survey questionnaire to determine the

demographic profile of the accountancy students, the factors of the study and if there

are any significant influences between the respondent’s profile and factors to increasing

shifters population in Bachelor of Science in Accountancy department. The researchers

need to curate the questionnaire in a manner that would answer the statement of the

problem of the study. It is how the group forms the conceptual framework of this

research, see Chart 1.1 for visualization.

Financial Factors

- Time Management

- Retention Difficulty of Topics

What are the Academic Factors - Subject Difficulty
factors affecting the
decision of - Insufficiency of Academic
accountancy to Materials/ resources
shift?

- Parents

- Friends
Influential Factors - Families
Issues
- Teachers

- Students
 - Social Life
Personal Factors
- Health Issues

Chart 1.0

Review of Related Literature

Bachelor of Science in Accountancy

According to Sigue (2018), BSA is a four- or five-year program that offers a

general accounting education. The curriculum will teach your working understanding of

public accounting, taxation, business, auditing, and business research. You will obtain

your Certified Public Accountant (CPA) license once you pass the licensing exam. The

Professional Regulatory Commission - Board of Accounting has granted permission for

the registration (PRC-BOA). As indicated by Sahu (2022), Accounting is the process of

recording, categorizing, and reporting on a company's business transactions. It gives

input to the board regarding monetary outcomes and status of an association. The

recording of business transactions typically entails several key, routine operations, such

as recording cash receipts from customers, issuing customer invoices, paying supplier

invoices, and paying employees. Classification is the process by which the efforts of

previous accountants are combined into a set of accounting records, the general ledger

serving as the summary document. Reporting is one of the many aspects of accounting

that have been broken down into smaller areas of specialization, which are listed below.

bookkeeping includes every one of the former undertakings recording, classifying, and

reporting. As noted by Bratcher (2020), accounting majors learn how to design, update,
and audit a comprehensive and accurate system that displays an organization's

finances. They learn about the theory behind accounting and how to look at a business

or organization's finances. Depending on your program, you can earn a Bachelor of

Science in Accountancy or a Bachelor of Business Administration. In some schools,

accounting majors may also be known as accountancy, accounting and financial

management, or accounting technology. You may be able to take the Uniform Certified

Public Accountant Exam with an undergraduate accounting degree, which is required to

work as an accountant. However, additional coursework may often be required. Skills

like organization, and attention to detail, employers highly value effective time

management, leadership, and communication. Accounting majors can develop these

skills throughout their degree programs.

According to Campbell (2019), Every year, millions of students enroll in

accounting courses. As the number of firms grows yearly, so does the demand for

accountants. To function better when they enter the professional stage of their lives,

students must acquire the necessary skills in higher education. Yet, there is no direct

path to becoming an accountant for accounting students. They have to get past several

challenges. Here are a few issues that most students in this subject encounter

frequently. Before entering this sector, most accounting students' biggest challenge is

choosing the appropriate industry. As stated by Sethi (2020), Accounting is an excellent

field with numerous career options. In addition, accounting is not only a well-paying

occupation but also one of the best career options for mathematical thinkers. As we all

know, Accounting is the study, processing, and measurement of a wide range of

business, economic, and financial data, including taxes, cash, debits, credits, and other
transactions. Studying and analyzing accounting becomes a tedious task as the number

of calculations increases. According to Rellin R. (2020), Each year, two board exams

are held- one in May and one in October (2020). One of the most likely toughest board

examinations currently offered in the nation, the exam above often has a passing

percentage of just 50%. Furthermore, included in this scheme are grade retention rules,

qualifying tests that test students' aptitudes, and zero-based grading systems. People

may experience mental exhaustion and tension due to these taxing situations. In

addition to restless nights and a ton of reading, taking part in the accounting program

also results in stress, which a major source of anxiety.

Arellano, Manalo, Mayo, and Ocampo (2016) say that the best Bachelor of

Science in Accountancy (BSA) program at De La Salle University-Manila is well-known.

This is because accounting majors receive unparalleled extensive training. During their

most memorable school year, they are to sign up for fundamental bookkeeping courses:

Actpaco and Actbas1 and Actbas2 Subsequently, they have been expected to take and

finish the passing assessment which must be taken twice. These are prerequisites that

serve as the knowledge base for the modular program. In contrast to other universities

in the country, DLSU-M offers a modular program in which students take a specific set

of accounting courses during a single term. The Accountancy Department and the

Office of the Dean of the College of Business and Economics worked together in 2003

to make the modular program, which is an innovative method of teaching all major

accounting subjects to BSA students at DLSU, possible. The graduates' high scores on

the CPA Board Examination are largely attributable to this type of teaching strategy.

Then again, besides the great exhibition rate in the board test, all understudies who
have encountered the particular program realized that it was testing. Financial

accounting and advanced accounting in a modular program required students to

complete each sub-module in a shorter amount of time than in traditional courses.

Additionally, students may find it challenging to adjust to the 7- to 2-week transition from

Module 1 to Module 2, which may have an impact on their academic performance. This

has prompted the researchers to investigate the significant factors and their relationship

with the performance of students in the modular program at DLSU-Manila in advanced

accounting and financial accounting. This study distributed online survey questionnaires

to the population of DLSU accounting students in batches 111, 112, and 113, who had

taken Modules One and Two previously or are currently taking them. Four tests, the

analysis of variance (ANOVA), the T-Test, Spearman's rho, and Pearson's rho, were

used to help the researchers analyze the results. Each aspect of the study has been

matched with these tests.

Shifting

According to Antaran (2019), By shifting course, indicates that your course of

study will change. Simply said, shifting is difficult because the criteria for various

courses vary. You might need to enroll in more classes over the summer or in the fall.

As stated by Alamis (2021), shifting courses is whenever you change your major, you

must start again, say goodbye to old friends and make new ones, and essentially step

into an entirely new world. Leaving our comfort zones might be intimidating. As noted by

Divinel (2023), If you have decided to change courses because you aren't doing well

academically in your current course, you probably should rethink your decision. Be
honest about how much of the problem will be solved by changing courses and how

much is due to how poorly you manage your studies. Talk to your instructor about your

concerns if you are truly having issues with the course; there may be a way to resolve

them without resorting to drastic (and possibly ineffective) measures.

Factors

As indicated by Montefalco (2023), Others may interpret your status as an

accountancy student as evidence of your intelligence and ability to solve problems;

however, being an accountancy student is not easy. Because of the retention policy,

many BSA students failed their classes and shift to other courses. In addition to

accounting, you must maintain a minimum grade of 2.00 or higher in some minor

subjects like ECO 101 (Economics) and BM 101 (Business Math). It is challenging for

some students to maintain their grades. For various reasons, they are unable to retain

it. As noted by Brian (2018), One of the most challenging aspects of being an

accounting student is working on regular account homework that your teachers give

you. Given the time-consuming nature of these assignments, it is frequently too

challenging for students to complete accounting homework independently. In addition,

as the educational system evolves, students must complete more work at home and

spend less time in class. Some of the most frequent difficulties accounting students

encounter with their homework. Uncertain concepts: If you are a student of accounting,

it is essential to clear up any questions you have as soon as they arise during the
learning process. If you don't do this, you'll probably have trouble with your homework

and assignments down the road. Insufficient practice, using numbers and statistics, and

the types of theories, concepts, and formulas that cannot be mastered overnight are all

part of accounting. Rehearsing after talks can go far towards keeping ideas clear.

Because these notes come in handy whenever you are working on your assignments or

homework, making notes can also be one of the most beneficial things you can do for

yourself. When you need it, ask for help. You shouldn't be ashamed or embarrassed to

ask teachers or friends for help to clear up any doubts about a particular subject. If you

don't, you'll have trouble understanding the material and be unable to finish your

homework on time and without any stress. Many students struggle to overcome this

obstacle and delay asking questions to clarify their doubts. Make the most of the

resources available Today, students have access to a wide range of resources,

including people, books, and the Internet, which can provide excellent accounting

homework assistance. Several accounting students do not appear to be aware that

each of these sources contains information that may pertain to any issue that an

accounting student may encounter. As indicated by Williams (2020), Most students find

themselves in daunting studies to prepare themselves well, taking diverse courses in

accounting, business, economics, and mathematics. The intensity of accounting

courses has rigorous topics. For instance, accounting majors spend their first year

studying algebra, business statistics, calculus, and elementary. Courses like statistics

and economics, among others, Time management: Due to the nature of the accounting

coursework, majors in accounting must be prepared for demanding time management

due to the ever-increasing workload. Organizations and clubs: Because accounting

majors have a lot on their plates and almost no spare time, many organizations and

clubs offer domestic and international students a lot of support. Strong alumni and other

accounting and investment professional fraternities like Alpha Sigma Pi provide

mentoring.

As stated by Howard (2017), Accounting has some challenging aspects. One of

them is to comprehend that it utilizes words that are likewise used in regular discussion,

yet they have an alternate importance in bookkeeping. To understand the new

meanings, you have to put your understanding on hold. However, accounting is

generally not difficult. You have to understand it on your terms because there is logic

behind it. According to Lovell (2014), a finance student's life is often very different from

what you might expect constant parties and skipping classes. From the first year,

bookkeeping understudies have much to shuffle as they concentrate on their way to a

compensating profession. Difficulties to consider before picking a degree in

bookkeeping. If you choose the right industry, accounting is a job that will always be in

demand, and trained professionals can work in almost any business field. Overseeing

others' wealth on a low spending plan, understudies are seldom honored with an

extravagance spending plan, so the paradox of figuring out how to handle huge

business earnings as you count your pennies can be challenging for certain

understudies to take. Before enrolling in an accounting course, many undergraduates

take a gap year to ensure they have enough money to live comfortably while studying.

This gives them time during the school year to work on getting a great degree.

Maintaining a healthy social life is essential because the university is a time to socialize,

meet new people, and grow as an adult. Studying accounting can be very demanding,
taking up time that would usually be spent relaxing or hanging out with friends.

Accounting is a very computer-oriented career that doesn't always offer much flexibility.

After graduation, students sometimes find it hard to adjust to such a formal lifestyle.

Again, internships are a great way to learn about working conditions before jumping in

headfirst. With such a high-achieving degree and a clear employment objective,

graduate employment competition can be fierce. Worthington (2022), asserts that the

idea that everything is connected is the accounting concept that is the most challenging

to grasp. To learn one thing at a time, students prefer things to be packaged neatly.

However, all four financial statements can be affected by any accounting transaction. A

cash sale, for instance, raises cash on the Balance Sheet and increased revenue on the

Income Statement. Retained earnings on the Statement of Owners' Equity also rise due

to increasing revenue. Additionally, the cash received on the Statement of Cash Flows

is raised. When accounting majors took intermediate accounting in their junior year, I

typically observed the light turnings on. However, some students never grasp "it." After

graduating and working for a year, some students have excitedly contacted me to

inform me that they now comprehend "it."

According to Atraacta (2022), the hardest part of getting an accounting degree is

seeing the result and getting a feel for the field. The majority of accounting courses

offered by colleges and universities serve as fodder. They don't give you a good idea of

what the job is like, whether it's in the audit industry or industry. The problem with the

courses is that everything starts from scratch, whereas when you get a job, the

company already has templates and models in place. Because you don't have to sit

there and make T-charts or worry about the consolidation elimination entry, you can get
a better idea of the moving parts. Meeks (2023) says that many people agree that

accounting is a hard major, but how hard it is depending on how you learn. Accounting

may not be as difficult as you think if you are a logical thinker who enjoys working with

functions and numbers. On the other hand, you might want to consider other business

programs as a major if you have trouble with basic math, computer technology, or

technical reading. Everyone would be an accountant if accounting were simple. A

career in accounting may be right for you if you enjoy working with numbers, are familiar

with mathematical formulas, and have excellent organizational skills. Accounting isn't for

everyone, but some people find it easy. Try something new and exciting in your career.

It shouldn't hurt to try this path because it can be used for many careers. As shown by

Ingram (2014), Most understudies who battle with accounting deal with it like a

numerical class, rather than dealing with it like a language course. When you spend a

lot of time focusing on the numbers, it is very hard to learn the subject. You'll get to the

calculations once you understand the concepts and terms.

Collier (2017) says that accounting is really about solving logic and algebraic

problems. Try solving Sudoku puzzles instead. Accounting simply baffles some people.

The vast majority can make it happen, however, assuming they set forth the effort. You

don't express out loud whatever bookkeeping course you're taking, yet as a rule,

figuring out issues (over and over) is the most ideal way to get bookkeeping down. Try a

different book on the same subject if the one you have doesn't adequately explain it.

You can also find examples of the majority of accounting topics online. If you don't have

a good accountant to help you, a great way to learn is to have another student show

you how to solve problems. Perhaps there is a student in your class who seems to be
aware of the situation. Students in the Beta Alpha Psi society at your school are

required to tutor. Also, don't be ashamed to ask a student for assistance; by explaining

a problem to you, the student will better understand the material, which will help with the

CPA exam.) Even if you put in a lot of effort and have good teachers and study

partners, you might want to leave accounting, at least for a while. To make yourself

crazy, it isn't important enough.

Review of Related Studies

LOCAL

Buenaventura, Cruz, Espeleta, Evangelista, Floresta, and legada (2022), The

data gathered by the researcher from previous studies indicate that many accounting

students, not just those enrolled at Far Eastern University - Manila and Makati, shift

courses every year to pursue a different degree. From these examinations, the

researchers have planned unique "factors" which might actually impact an understudy's

choice to change to another direction. Studies have also demonstrated the various

reasons they chose to leave and enroll in various programs. During the course of this

study, these were taken into consideration. The researchers focused on the students at

Far Eastern University - Manila and Makati using a convenient sampling strategy to

collect responses from a variety of students. Mean and standard deviation were used to

rank the formulated influences categories based on the collected data. The t-worth and
p-esteem strategies were likewise used to look at the outcomes. The analysis showed

that, overall, there was no significant difference, either positive or negative, between the

"factors" that influenced the students' decision to shift. However, the majority of students

found a program that they believe would provide them with better job opportunities,

which is a positive factor in and of itself. Concerning the negative aspect, the students'

personal and course preferences were the most influential, indicating that they changed

as a result of a personal struggle with the course itself and other personal reasons.

A study conducted by Cammayo and Gonazales (2022), The goal of the study

was to identify the factors that contribute to students' failure to succeed in the program.

In this study, the 491 BS Accounting freshmen who registered at the university 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. The majority of students (61%) who did not

meet program requirements chose to switch to BSBA Management Accounting. Their

inability to pass the battery exam, failing to achieve the minimum grade required for

accounting classes, and failing 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. Grades in Foundations of Accounting Part 2, Business Organization and

Management, Speech and Oral Communication, and Physical Science were the best

indicators of success in the program. The program management may decide to improve

the BS Accounting curriculum in light of this data in an effort to boost the proportion of

students who stick with the course work and graduate. The respondents recommended
decreasing the cut-off GWA to and strengthening the conduct of tutorial and review

classes for qualifying examinations.

A study conducted by Mercado, Bayugo, Leynes, Lontok, Medilla, and

Manongsong (2019), The purpose of the study was to find out how satisfied accounting

students were with their educational experiences at institutions of higher learning in

Batangas City, Philippines, as well as the challenges they faced when learning

professional subjects. The descriptive method was used by the researchers to carry out

the study. Using stratified proportional allocation, the samples were chosen at random

for each school. According to the study, students are satisfied with the professor's

teaching strategy when various teaching aids are used. The speed with which the

university responds to student suggestions for improving facilities through suggestion

boxes and the methods used to do so is less appreciated by the students. The

concentrate likewise showed that there is no tremendous contrast in factors as to

learning style. However, there is a significant difference in teaching methods based on

age, gender, and year level, as well as facilities based on program and year level, as

this difference is interpreted to be highly significant. Additionally, accounting students

frequently encounter the issue of not taking notes, outlining, or practicing their problem-

solving skills.

FOREIGN

A study conducted by Vealsco (2019) looked at two aspects of the accounting

failure that a college in the Sultanate of Oman experienced: perspectives of students

and teachers. The quantitative survey, focus group discussion (FGD), and interview, in

addition to the sequential explanatory mixed method, were used. The teachers' claim

that students' abilities and skills are to blame for their failure is supported by the

students' assessments of the obstacles and study habits. To assist students in passing

the module, teachers are strongly encouraged to return to the fundamental

reinforcement of skills-building strategies. Further studies of the same kind are strongly

encouraged as this is a precursor to a more in-depth investigation.

Oben, Lilian, and Mahlaule's (2020) research examined the challenges that

accounting students in South Africa face during their academic careers as professional

accountants. A quantitative design and cross-sectional survey were used in the study. A

straightforward random sampling technique was used to select 125 accounting students

from two public universities in South Africa for the sample. According to the findings, the

primary obstacles that accounting students encountered included "Lack of student

motivation and encouragement," "Limited number of accounting academics," "Difficulties

in mastering teaching methods in accounting," "Poor time management and inadequate

revision," and "Amount of academic coursework." During the most common way of

concocting answers for the issues bookkeeping schooling in South Africa faces, the

review recommended asking understudies for their feedback.

An overview of the factors that influence the success or failure of a first-year

accounting problem at a South African higher education institution is provided by the

study by Barnes, Dzansi, Wilkinson, and Viljoen (2015). Additionally, they try to arrange

these findings in a way that makes them understandable to teachers and researchers

interested in them. A report on the underlying period of an examination concerning

potential factors that might have contributed to the low presentation levels of

understudies at a South African advanced education establishment follows. The primary

author's (an organization instructor’s) first-year accounting class serves as the unit of

investigation. The research is quantitative and uses statistical analysis. In addition to

age, gender, matriculation performance in key subjects, M-scores, class attendance,

and nationality, the investigation looked at the students' levels of learning approach as a

potential success or failure determinant. The writing-based findings and the

repercussions of the investigation are contrasted and discussed.

The study of Mahboub (2022) aims to find out what influences accounting SP at

the Beirut Arab University (BAU) faculty of business administration in Lebanon. A

survey was given to 232 accounting students in their second and third years to

accomplish this. The results of the regression show that SP in accounting is significantly

and positively related to gender, language, class attendance, part-time work, statistics

grade, and introductory accounting grade. Results likewise show that extracurricular

movement, secondary school grades, and age have a huge negative impact on SP.

Results additionally showed that science grade, secondary school bookkeeping,

secondary school major, concentrating on hours, identity, understudy revenue in the

bookkeeping field, conjugal status, class size, course burden, and educator viability are

not essentially connected with SP in bookkeeping. These discoveries offer a huge

commitment to bookkeeping writing and have basic ramifications for bookkeeping

understudies, college managers, and bookkeeping educators.

A study by Suyono (2018) examines gender, learning motivation, experience in

accounting courses, involvement in student groups, and scholarship characteristics that

affect first-year accounting students' academic performance. Information assortment

was finished in December 2017, and this study wound up with 125 understudies of the

accounting Division at Jenderal Soedirman College, Indonesia, as an example. Using

OLS regression, the results show that active participation in student organizations hurts

academic performance while learning motivation has a significant positive effect.

Additionally, the remaining independent variables in this study have no significant

impact on the student’s academic performance. Despite the small sample size, this

study still contributes to the accounting education research field by focusing on the

factors that influence student academic performance.

According to the study by Tailab (2013), The primary factors that contribute to

low student academic achievement in introductory courses at Al-Jabal Al-Gharbi

University in Libya are identified and summarized in this paper. The study's empirical

focus is on how accounting principles students perceive difficulties in their academic

performance. The research method was a survey, and accounting majors and non-

majors were divided into groups of students. The following five main groups were

covered by a 28-item questionnaire: an educator's way to deal with guidance,

understudies, bookkeeping course readings, general gatherings, and one genuine

inquiry. The findings indicate that the primary causes of students' negative perceptions

of accounting courses and learning difficulties are as follows: a lack of English

proficiency, a lack of computer laboratories and computer applications, crowded dorms,

a gap between what is taught and practical applications, irrelevant textbooks and

exams, and a lack of teaching assistants. The offered arrangements include a greater

emphasis on teaching computer accounting technology, improving the effectiveness of

accounting textbooks and instructors and providing pre-college accounting courses.

Because this study focuses on a single state-funded college, its generalizability is

limited. The author suggests conducting interviews with understudies following the

collection of their surveys for future research to obtain more comprehensive responses

and a greater degree of thoughtfulness regarding viewpoints in light of orientation to

identify any differences in male and female attitudes toward accounting courses.

The study by Wuobie (2015), aims to find out what influences students'

accounting career choices. Using a five-point Likert scale, the researcher surveyed 197

regular students at Bahir Dar University's Colleges of Business and Economics. The

impact of each independent variable, such as intrinsic factors, extrinsic factors,

perceptions of accounting and other social factors, on the dependent variable, career

choice in accounting, was determined using ordered logistic regression analysis.

Additionally, gender serves as a control variable. According to the regression model

analysis, students' interest in the course, ability, and desire to run a business is

positively influenced by the need for a dynamic and challenging environment under

intrinsic factors. Under the extrinsic factor, job opportunity, responsibility, and the

chance to gain experience have a positive impact on students' decision to study

accounting, in contrast, social status has a significant negative effect. Observing the

laid-out guideline and stress affects understudies' decisions of bookkeeping under the

understudies' discernment toward bookkeeping. Students' choice of accounting major is

positively influenced by family influences, which fall under the social factor category.

The researcher also used the marginal effect to determine how each response category

affected the dependent variable. The overall result suggests that, despite their positive
attitudes toward the majority of intrinsic and extrinsic factors, students also have a

negative perception of the accounting profession. Therefore, to promote a positive

image of accounting in society, all responsible bodies ought to cooperate.

The study by Massa and Karlsson (2018), sought to investigate the beliefs that

influence students' personal attitudes and subjective norms regarding their decision not

to pursue an accounting career using the simplified Theory of Reasoned Action (TRA)

model. This study, which made use of the simplified TRA model, centered on the beliefs

that keep students from choosing an accounting career. From an accounting

perspective, previous research has demonstrated that both intrinsic and extrinsic factors

influence students' behavioral beliefs about the accounting profession. In addition,

regulating convictions in a further component of the developed TRA model that

influences students' goals for the accounting profession. Using a quantitative approach,

an electronic questionnaire was sent to first- and second-year students at five major

Swedish universities. The survey was completed by 323 students. There were a total of

228 participants in the study because the focus of the research was on students who

intended to major in business administration. Students who did not intend to do so were

excluded from the sample. Various relapse examination was utilized to break down the

gathered information into two stages. The results of the study showed that the simplified

TRA model was correct. The findings demonstrated that students' intentions not to

choose the accounting profession were influenced by both conduct and regulatory

convictions. Students were more likely to express behavioral beliefs such as that

accounting was boring, that they had no personal interest in it, and that other careers

such as marketing and management would make them less likely to choose accounting.
Similarly, in terms of normative beliefs, teachers and peers influenced students'

subjective norms not to choose the accounting profession. Two collapses result from

this study's useful implications. To educate students about the accounting profession,

university program directors should first and foremost recruit qualified accounting

teachers and organize supportive activities. Furthermore, program chiefs should

integrate compulsory temporary jobs into the educational plan so understudies can

acquire an understanding of the bookkeeping business. Second, former accounting

students ought to take part in the process of introducing students to the field.

A study by Harnovinsah (2017), analyze the variables that impact college

accounting understudies' professional decisions. Respondents were divided into two

(two) categories for the testing. First, students who want to work as public accountants,

assume that this field is compatible with their field and that the public accountant

profession offers better job opportunities. Second, understudies who are not ready to

become public bookkeepers, expect that a calling other than open bookkeepers will give

more extensive professional potential open doors and will have low degrees of stress.

This study attempted to identify, using the results of both analyses, the factors that have

a significant impact on accounting university students' decision to pursue careers as

public accountants or another accounting professional. The findings of the study

demonstrate that individuals' perceptions of the opportunities and expectations they will

accept when choosing a career are significant factors in determining the occupation

they will pursue after graduation.

Hoai, Thi, and Thanh (2016), The purpose of the study is to find out what

influences students' decision to major in accounting. The behavior of students when

choosing their major is investigated using Theories of Reasoned Action (TRA) and

Theory of Planned Behavior (TPB). 430 accounting and non-accounting students from

Ton Duc Thang University in Vietnam make up the research sample. To obtain a clearer

identification and a more valuable assessment than only examining accounting

students, the survey subjects in the research sample are non-students who work in the

economic sector and are studying accounting. Career opportunities, stability, and

advancement are the primary factors that influence students' major decisions, according

to the study's findings. In addition, students' major decisions are significantly influenced

by acquaintance relationships. Additionally, the study reveals significant gender

differences in perceptions of the accounting profession. Policymakers, professional

accounting bodies, and academic institutions can use these findings to develop

strategies to promote the accounting program for college students.

According to Nossa (2013), The primary goal of this research is to learn how

accounting students' socio-educational backgrounds before enrolling at Paraná Federal

University (UFPR) influence their professional aspirations and perceived difficulties, as

well as how these factors shift during their undergraduate years. It is a descriptive study

that used cluster analysis, discriminant analysis, the c2 (chi-square) test, descriptive

statistics from survey data, and descriptive statistics to identify two groups of students

with distinct profiles. The "Ascension Group," which included upwardly mobile students

from lower social strata, and the "Maintenance Group," which included students from

higher social strata, were the names given to these groups. The evidence demonstrated

that the two groups have distinct professional perspectives and perceptions of

difficulties.
Research Gap Analysis

The researchers rummage through online sources thoroughly to find a study that

is exactly related to the circumstances that the study needed. The researchers found

quantitative local sources online. Malubay, Mercado and Macasaet, (2015), made the

researchers push through this study but it is not specifically focused on the accounting

students. The researchers have found only one descriptive local study that was

published on studucu.com by Buenaventura et al. under FAR Eastern University-Makati

during A.Y 2021-2022. The study focused on the factors why accounting students shift

programs and asked students whether these factors have a positive or negative

influence on the decision of the student to shift courses. In conclusion, the study that the

researchers are conducting is unique and one-of-a-kind. It will focus on the factors that

influence the rising number of BSA department students who shift and will survey

Gensantos Foundation Incorporated.

Conceptual Framework

The conceptual framework serves as the guide on how the variables in this study

relate to each other and also shows the factors to be considered in assessing the

relationship of variables. The researchers conceptualize the factors affecting the

increasing shifter population of the BSA department. In this study, the independent

variable is the shifters student because it serves as the cause of why certain outcomes

exist. The dependent variable in this study is the factors that affect the decision of some

accountancy students to shift major. This serves as the outcome of the independent

variable.
Dependent Variable

Financial Factors

- Tuition Fees
- Allowance
 Independent Variable
Shifters student

Chart 1.1

Definition of Terms

Accountancy- The Bachelor of Science in Accountancy (BSA) program is composed of

subjects in accounting (financial, public, managerial), audit, administration, business

laws and taxation. Its primary focus is not limited to business subjects but to other fields

as well, such as banking and finance, government, social services, education, and

more.

Shifting- Shifting is Changing majors, double majors, declaring majors and minor’s

student or a second bachelor's degree of a student.

Factors- A factor is a part or element that contributes to a result. To consider something

relevant when making a decision or conclusion,

Student- a person formally engaged in learning, especially one enrolled in a school or

college;

Affecting- to produce an effect upon someone or something.

CHAPTER III

Methodology

This chapter shall discuss the research methods available for the study and what

is applicable for it to use in response to the statement of the problem. This chapter

presents information about the following: research design, research locale, respondents

of the study, research instrument and validation procedures, data gathering procedures

and data analysis that will be used in this study.

Research Design

In this study, descriptive research in the qualitative approach was applied to

collect and analyze data. According to Bayat (2007), descriptive research is collecting

data that will explain the situation more completely and will give objectivity to current

issues or problems. This method ensures that collecting information for the study’s

variables is objective. It can give a compound and clearer picture of a group, including

their opinions, perspectives, and attitudes.

Based on Sugiyono (2010), qualitative research is descriptive. It means that

collected data was in the form of words rather than numbers. The data are typically

collected through standardized questionnaires or interviews. The goal of descriptive

research is to describe a phenomenon and its characteristics. This research is more

concerned with what rather than how or why something has happened. Therefore,

observation and survey tools are often used to gather data (Gall, Gall, & Borg, 2007).

The descriptive method was used because the researchers mainly investigate the

Factors Affecting the Increase of the Shifters’ Population of Bachelor of Science in

Accountancy Department in GenSantos Foundation College, Inc. It is suitable to use

this method in this study because the researchers will collect the data of the study to

determine the factors affecting the increase of the shifters’ population in the BSA

department.

Research Locale
 The study will be conducted at the GenSantos Foundation College, Inc. It is

located at Bulaong Extension, Brgy. Dadiangas North, General Santos City. The

researchers chose it as the locale of the study because it will give them the needed

information.

The Gensantos Foundation, Inc. is one of the four divisions when the Securities

and Exchange Commission approved the foundation in 1991. It started as a research

and training center, a CPA review school and finally, a collegiate institution in 1994.

Founded by Dr. Dominador S. Dizon, CPA. It is one of the newly but firmly established

educational institutions in General Santos City. GFI-College ensures to provide high-

quality education leading to produce graduates in the field of Entrepreneurship,

Marketing, Banking and Finance, Management Accounting and most especially the

pride and honor of the institution of producing Certified Public Accountants (CPA)

through its graduates of Bachelor of Science in Accountancy.

Figure 2 shows the map of GenSantos Foundation College, Inc.
Respondents of The Study

The study targets participants to be able to determine the factors that influence

their decision to shift from a Bachelor of Science in Accountancy course to other

courses. Respondents of the study must be a 3 rd-year former accountancy student

currently enrolled in another course with the age of 18 years old and above.

Respondents were informed that the data would be kept confidential and used for

academic research only.

Research Instrument and Validation Procedure

In this study, the researchers will use one research instrument. The researchers

will use an online questionnaire through Google Forms to gather appropriate data for

their respondents. The questionnaire comprises two parts. The first part includes six (6)

demographic profile questions such as career shifter identification, age, gender,

working/ full time, grade point average, academic status and student's class schedule.

The second part is the common factors why the shifters population of students from

Bachelor of Science in Accountancy increases. This question seeks to find the primary

purpose of this study. It may be financial, academic and influential issues.

Data Gathering Procedures

The data used in the research will be gathered through a survey questionnaire. In

collecting the data, the following steps were followed:

 1. The questionnaires were evaluated and validated by our research adviser.

2. The researchers will send an online questionnaire via Google form to be

answered by the respondents.

3. The respondents must first answer the first part, which includes demographic

questions. Next is the second part; respondents need to mark some of the

factors that drive them to shift to another course.

4. Tabulated data was tallied, collated and subjected to data analysis using a

suitable statistical tool.

Respondents will be asked for their consent to answer the questionnaire. It is also

important to note that the researchers used online surveys to be able to reach their

respondents.

Data Analysis

The researchers will use descriptive statistics to analyze and interpret the results

of the survey. Percentages for all nominal and ordinal data was utilized. In gathering the

average value on the validity of the test used in grammar test, weighted mean was

used. Mean Percentage Scale was also used to test the significant relationship of the

profile of the respondents and grammar competency level. All statistical computations

are based on 0.05 level of significance.

Frequency count and Percentage. To determine its frequency, count and

percentages of the demographic profile of respondents shown in figures are entered

into tables by using the following formula:

 f
%= x 100
n

Where:

% = percentage of respondents

F = frequency of the respondents

N = total number of the respondents

 CHAPTER IV

Presentation, Analysis and Interpretation of data

This chapter shows the presentation, analysis and interpretation of data that

have been gathered from the survey. This chapter also answered the questions of the

study. The data was strictly organized by tabular presentation based on the underlying

questions stated in the statement of the problem.

PRESENTATION

Table 1 shows the demographic profile of the students in terms of age, gender,

Working/Full-time student, Accounting subjects grade point average (GPA), Academic

Status, and Students Schedule. By the use of frequency and percentage, as shown in

the table, it can easily identify the most committed profile of the students and the least

committed profile of the students.

Age Frequency Percentage

18-20 years’ old 0 0%

21-23 years’ old 35 100%

24-26 years’ old 0 0%

27 years old and above 0 0%

Table 1.1 Demographic Profile of the student in terms of age

 Table 1.1 shows the distribution of respondents according to their age. In thirty-

five (35) respondents, the aged of 21-23 years old got a 100% of the total number of

respondents.

Gender Frequency Percentage

Male 9 26%

Female 26 74%

Table 1.2 Demographic Profile of the student in terms of gender

Table 1.2 shows the distribution of respondents according to their gender. In

thirty-five (35) respondents, there are twenty-six (26) females which is equivalent to

seventy-four percent (74%) and nine (9) males equivalent to twenty-six percent (26%) of

the total number of respondents.

Working/Full time Frequency Percentage

student

Working student 4 11%

Full time student 31 89%

Table 1.3 Demographic Profile of the student in terms of working or fulltime students

Table 1.3 shows the distribution of respondents in terms of working students or

full-time students. In thirty-five (35) respondents, there are four (4) working students and

got eleven percent (11%). Thirty-one of the respondents are full-time students and got

eighty-nine percent (89%) of the total number of respondents.

GPA Frequency Percentage

1.1-1.3 0 0%
 1.4-1.6 5 14%

1.7-1.9 13 37%

2.0-2.2 16 46%

2.3 and below 1 3%

Table 1.4 Demographic Profile of the student in terms of GPA

Table 1.4 shows the distribution of respondents according to their GPA. In thirty-

five (35) respondents, five (5) respondents got a 1.4-1.6 GPA, thirteen (13) respondents

for 1.7-1.9, sixteen (16) respondents for 2.0-2.2 and one (1) respondent got 2.3 and

below.

As indicated by Montefalco (2023), Others may interpret your status as an

accountancy student as evidence of your intelligence and ability to solve problems;

however, being an accountancy student is not easy. Because of the retention policy,

many BSA students failed their classes and shift to other courses. In addition to

accounting, you must maintain a minimum grade of 2.00 or higher in some minor

subjects. It is challenging for some students to maintain their grades. For various

reasons, they are unable to retain it.

Academic Status Frequency Percentage

Regular 35 100%

Irregular 0 0%

Table 1.5 Demographic Profile of the student in terms of academic status

Table 1.5 shows the distribution of respondents according to their academic

status. In thirty-five (35) respondents, regular students in 1st semester shift to another
course in 2nd semester in third year got one hundred percent (100%) with the 35

frequency of the total number of respondents.

Academic Status Frequency Percentage

Morning Class 20 57%

Afternoon Class 9 26%

Evening Class 6 17%

Table 1.6 Demographic Profile of the student in terms of student schedule

Table 1.6 shows the distribution of respondents in terms of student schedules. In

thirty-five (35) respondents, twenty (20) students got morning class and got eleven

percent (57%). Nine (9) of the respondents are in afternoon class which has twenty-six

percent (26) and six (6) respondents got seventeen percent (17%) of the total number of

respondents.

Table 2 shows the factors affecting the increasing shifter population of the BSA

department in GenSantos Foundation College, Inc. for A.Y. 2022-2023 using mean and

ranking as shown in the table.

Financial Factors Mean Rank Remarks

 Lack of finance in pursuing BSA course 2.46 3 Disagree

 Insufficient allowance 2.40 4 Disagree

 Lack of money in buying books 2.86 1 Agree

 Choose a course with less expense 2.51 2 Agree

  Lack of money to photocopy the academic 2.37 5 Disagree

materials

Sub mean 2.52 Agree

Table 2.1 factors affecting the increasing shifter’s population of BSA department in

terms of financial factors.

Based on table 2.1 in the financial factors bracket. The lack of money in buying

books is the number one factor that can affect the shifter’s decision to change course

with a mean of (2.86) and remarks of Agree. Second, the respondent chooses a course

with less expense with a mean of (2.51). Next is the lack of finance in pursuing a BSA

course with a mean of (2.46) and Insufficient allowance with a mean of (2.40). Lastly, is

a lack of money to photocopy academic materials with a mean of (2.37) only.

Academic Factors Mean Rank Remarks

 Difficulty in balancing work and studies 2.51 5 Agree

 Difficulty to understand the major subjects 3.17 3 Agree

 Lack of time management in accounting 3.31 2 Agree

subjects

 Failed to maintain cut off grades on major 3.37 1 Agree

 Lack of academic materials 2.71 4 Agree

Sub mean 3.014 Agree

Table 2.2 factors affecting the increasing shifter’s population of BSA department in

terms of academic factors.

Based on table 2.2 in the academic factors bracket. Failing to maintain cut-off

grades on major is the number one factor that can affect the respondents to shift to
another course with a mean of (3.37) and remarks of Agree. Second, respondents

choose lack of time management in accounting subjects with a mean of (3.31). Next is

the difficulty to understand the major subjects with a mean of (3.17) and lack of

academic materials with a mean of (2.71). Lastly, is difficulty in balancing work and

studies with a mean of (2.51) only.

Influential Factors Mean Rank Remarks

 My parents ask me to shift other course 1.69 5 Disagree

 Influence by friends 2.11 3 Disagree

 Influence by my relatives 1.74 4 Disagree

 Positive discussion with other students 2.71 1 Agree

(suggestions, recommendation, etc.)

 Positive discussion with college adviser 2.60 2 Agree

(suggestion, recommendation, etc.)

Sub mean 2.17 Disagree

Table 2.3 factors affecting the increasing shifter’s population of BSA department in

terms of influential factors.

Based on the table in the influential factors bracket. Positive discussion with

other students (suggestions, recommendations, etc.) is the number one factor that can

affect the shifter’s decision to change course with a mean of (2.71) and remarks of

Agree. Second, the respondent chooses positive discussion with the college adviser

(suggestion, recommendation, etc.) with a mean of (2.60). Next is Influence by friends

with a mean of (2.11) and influence by my relatives with a mean of (1.74). Lastly, my

parents ask me to shift another course with a mean of (1.69) only.

 Personal Factors Mean Rank Remarks

 Limited bonding time with friends 2.43 4 Disagree

 Can’t participate in school programs or 2.51 3 Agree

activities

 Interested in a new college major 2.40 5 Disagree

 Loss of interest, low-esteem and 3.03 2 Agree

motivation

 Increases my stress and anxiety 3.26 1 Agree

Sub mean 2.726 Agree

Overall mean 2.6075 Agree

Table 2.4 factors affecting the increasing shifter’s population of BSA department in

terms of personal factors.

Based on table 2.4 in the personal factors bracket. Increases my stress and

anxiety are the number one factor that can affect the respondents to shift another

course with a mean of (3.26) and remarks of Agree. The second factor is loss of

interest, low esteem and motivation with a mean of (3.03). The next factor is they can’t

participate in school programs or activities with a mean of (2.51) and limited bonding

time with friends with a mean of (2.43). Lastly, is interested in a new college major with

a mean of (2.40) only.

Table 3
Significant influence between the respondent’s profile and factors to the

increasing shifter population in the BSA department of GFI for A.Y 2022-2023.

Source of P-
SS df MS F F crit Interpretation
Variation value

Between
0 3 0 0 1 2.911334 Insignificant
Groups

Within
6.492429 31 0.209433
Groups

Total 6.492429 34

Table 3.1 influence between the factors of the increasing shifter population in the BSA

department and Age

Table 3 shows if there is any significant influence between the respondent’s

profile and factors to the increasing shifter population in the BSA department of GFI for

A.Y 2022-2023.

The researchers use one way anova to identify the P-value in which the required

level to makes the study significant is 0.05.

Based on the data presented in Table 3.1, the result of the P-value is 1 for a

demographic profile in relation to age. Age as one of the individual differences, has

been examined by different studies to determine its relationship with the factors

affecting the increasing shifter population of the BSA department. Based on the

evidence and available research, it shows that in terms of age, it does not significantly

influence the factors affecting the increasing shifter population of the BSA department.
 Source of Interpretatio
SS df MS F P-value F crit
Variation n

Between 0.01113 0.01113 0.05669 0.81326 4.13925

1 Insignificant
Groups 6 6 9 4 2

Within 6.48129 0.19640

33
Groups 3 3

6.49242
Total 34
9

Table 3.2 influence between the factors of the increasing shifter population in the BSA

department and Gender.

Using the information in Table 3.2, the outcomes reveal a P-value for the

gender of 0.813264. Gender as a demographic variable, has the potential to influence

different aspects of shifters. However, the result of our analysis showed that gender

does not significantly influence the factors affecting the increasing shifter population

of the BSA department.

Source

of SS df MS F P-value F crit Interpretation

Variation

Between 2.68569
0.488618 1 0.488618 0.110754 4.139252 Insignificant
Groups 4

Within 6.00381 33 0.181934

 Groups

Total 6.492429 34

Table 3.3 influence between the factors of the increasing shifter population in the BSA

department and Working/Full-time student.

Working students or Full-time students, as a demographic variable, has the

potential to influence various aspects of shifters. However, the outcome using the

information in Table 3.3 shows a P-value of 0.110754 which concludes that there is no

significant influence between working students or full-time students and factors

affecting the increasing shifter population of the BSA department.

Source
Interpretatio
of SS df MS F P-value F crit
n
Variation

Between 0.60414 0.76950 0.55357 2.68962

4 0.151036 Insignificant
Groups 3 6 5 8

Within 5.88828
30 0.196276
Groups 6

6.49242
Total 34
9

Table 3.4 influence between the factors of the increasing shifter population in the BSA

department and GPA.

 Using the information in Table 3.4, the outcomes reveal a P-value for the GPA

of 0.553575. GPA as a demographic variable, has the primary potential to influence

different aspects of BSA students to shift another course. However, the result of our

analysis showed that GPA does not significantly influence the factors affecting the

increasing shifter population of BSA department.

Source of P- Interpretatio
SS df MS F F crit
Variation value n

Between 4.13925
0 1 0 0 1 Insignificant
Groups 2

Within 6.49242 0.1967

33
Groups 9 4

6.49242
Total 34
9

Table 3.5 influence between the factors of the increasing shifter

population in the BSA department and Academic Status

Based on the data presented in Table 3.5, the result of the P-value is 1 for a

demographic profile in relation to academic status. Academic status as one of the

individual differences, has been examined by different studies to determine its

relationship with the factors affecting the increasing shifter population of the BSA

department. Based on the evidence and available research, it shows that in terms of

age, it does not significantly influence the factors affecting the increasing shifter

population of the BSA department.

 Source of Interpretatio
SS df MS F P-value F crit
Variation n

Between 0.15783 0.07891 0.39865 0.67451

2 3.294537 Insignificant
Groups 1 6 2 1

Within 6.33459 0.19795

32
Groups 7 6

6.49242
Total 34
9

Table 3.6 influence between the factors of the increasing shifter

population in the BSA department and Student schedule

Using the information in Table 3.6, the outcomes reveal a P-value for the

student schedule of 0.674511. Student schedule as a demographic variable, has the

potential to influence different aspects of shifters. However, the result of our analysis

showed that gender does not significantly influence the factors affecting the

increasing shifter population of the BSA department.

 CHAPTER IV

Summary of Findings, Conclusions, and Recommendations

This chapter presents the summary of the findings of the study, conclusions and

recommendations drawn by the researchers based on the findings.

Summary

This study was conducted to determine the factors that affects the increase of

population of 3rd year Accountancy students to shift to another course in Gensantos

Foundation College Inc. for the school year 2022-2023. The factors are categorized into

four (a) financial factors, (b) academic factors, (c) influential factors and (d) personal

factors.

Moreover, this study used weighted mean, percentage, scoring procedure,

statistical treatment, one way anova and ranking to analyze the data gathered. This

data shows the perspective of the former 3rd-year BSA students on why they shift

course. Thus, the potential increase of population of 3 rd year Accountancy students to

shift to another course is irrespective of their demographic profile.

Findings

Based on the analysis of the gathered date, the following are the findings of the

study:
1. The study found out that the demographic profile of the student in terms of age

shows that the age of 21-23 years old got a 100% of the total number of

respondents. In terms of gender female students got a high percentage which

have 96% and Full-time students got 89% of the total number of respondents.

2. The result of the demographic profile in terms of GPA shows that a GPA of 2.0-

2.2 got the highest percentage which is 46%. In terms of the academic status of

the respondents, regular students in 1st semester shift to another course in the

second semester in the third year got 100% of the total number of respondents.

3. In addition to that, the researchers found out that academic factors ranked

number 1 that influenced the students’ decision to shift to another course having

a weighted mean of 3.014 and remarks of “agree”. The result of the factors

affecting the increasing shifter population of the BSA department in terms of

personal factors shows a weighted mean of 2.726 and has a remarks of “agree”

in a tabular presentation based on the underlying data which ranks as the

second factor that influenced the students’ decision to shift to another course.

4. It reveals in the tabular presentation the result of financial factors which show a

weighted mean of 2.52 and remarks of “agree”. In terms of influential factors, it

shows in remarks as “disagree” and has a weighted mean of 2.17.

5. The level of former accountancy students’ decisions to shift the course of the

factors mentioned above falls to the quantitative description, as most of the

respondents agree, having an overall weighted mean of 2.6075.

Conclusion

Based on the findings of the study, the researchers came up with the following

conclusions.

1. Some of the students who shifted from another course are mostly female

students. Next are the most committed demographic profile in terms of

age is 21-23 years old. In terms of full-time or working student most of the

respondents are full-time students.

2. Shifters student failed to maintain the cut off grades on their major

subjects. Most of regular students in 1st semester shift to another course

in the second semester in third year.

3. The respondents of the study often shift to another course when they find

their course difficult. They failed to maintain the cut off grades on their

major subjects. Some students lack of time management and having

difficulty in understanding their major subjects.

4. Shifters students shift another course when they lost of interest, low

esteem and motivation to pursue BSA which increases their stress and

anxiety. Sometimes are influenced by friend, relatives and positive

discussion with other students. Most likely they shift another course when

they are lack of money in buying books or materials and choose a course

with less expense.

 5. There was no significant influence between the factors of the increasing

shifter population in BSA department and its demographic profile of the

respondents.

Recommendation

For the Students. The researchers recommend the students to reflect before

they decide to shift. To never lose hope on their chosen course. Even if they find things

difficult, what makes it all worth it is the dedication they have to pursue their field of

study. Do not worry about the required grade, instead make it as a motivation for them

to study harder. Also, to take some time to research about the program they will take for

them to be prepared for the consequences they might face.

For the Parents. The researchers recommend the parents the support their

children in their chosen career. Know the strength and weaknesses of their children.

For the Professors. The researchers recommend the professors to utilized

numerous ways and strategies to help their students understand and cope up to their

topics. To encourage their students to continue and do their best.

 Factor’s Affecting the Increasing Shifter’s Population of BSA Department in

GenSantos Foundation College, Inc. For A.Y. 2022-2023

Survey Questionnaire

Name: (Optional) ______________________________

Section: ______________________________________

Direction: Put a check (✓) on the circle which indicate your demographic profile.

1. Demographic Profile

Age

18-20 years’ old 21-23 years’ old

24-26 years’ old 27 and above

Gender

Male

Female

Working/Full time student

Working student

Full time student

Accounting subjects grade point average (GPA)

1.1-1.3 2.0-2.2

1.4-1.6 2.3 and below

 1.7-1.9

Academic Status

Regular

Irregular

Students Schedule

Morning class

Afternoon class

Evening class

General Instruction: Read each items carefully and mark the option with a checkmark

guided by the following description. Use the following scale to answer each item.

Legend: 4- Strongly agree 3- Agree 2- Disagree 1- Strongly disagree

Statement 4 3 2 1

Financial Factors

 Lack of finance in pursuing BSA course

 Insufficient allowance

 Lack of money in buying books

 Choose a course with less expense

 Lack of money to photocopy the academic

materials

Academic Factors
  Difficulty in balancing work and studies

 Takes time to understand the major subjects

 Lack of time management in accounting

subjects

 Failed to maintain cut off grades on major

 Lack of academic materials

Influential Factors

 My parents ask me to shift other course

 Influence by friends

 Influence by my relatives

 Positive discussion with other students

(suggestions, recommendation, etc.)

 Positive discussion with college adviser

(suggestion, recommendation, etc.)

Personal Factors

 Limited bonding time with friends

 Can’t participate in school programs or

activities

 Interested in a new collage major

 Loss of interest, low-esteem and motivation

 Increases my stress and anxiety

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