Group 5 3a Final Na Final Na Talaga Paper

Holy Cross College
Sta. Lucia, Sta. Ana, Pampanga

SCHOOL OF BUSINESS, ACCOUNTANCY, AND HOSPITALITY
Institute of Accountancy
ACCOUNTING STUDENTS' LEARNING SATISFACTION ON PROFESSIONAL
COURSES: BASIS FOR ENHANCED TEACHING AND LEARNING
STRATEGIES
___________________________________
By:
Aronce, Maria Julia Niña G.
Cuellar, Vince Ezehkiel U.
Macapagal, Patricia S.
Maglanque, Charlene G.
Tungol, Janelle M.
2023
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APPROVAL SHEET
This accounting research entitled “ACCOUNTING STUDENTS’ LEARNING
SATISFACTION ON PROFESSIONAL COURSES: BASIS FOR ENHANCED
TEACHING AND LEARNING STRATEGIES”, prepared and submitted by GROUP 5
in partial fulfillment of the requirements for the degree Bachelor of Science in
Accountancy/Accounting Information System, is hereby recommended for approval and
acceptance.
GIENAH LYN M. MALLARI, CB, Ph.D. BA

Research Professor
AIRA MAY B. CANLAS, MBA

Research Adviser
Approved in partial fulfilment of the requirements for the degree Doctor of

Philosophy in Business Administration by the Evaluation Panel:
MARVIN O. MALLARI, PCpE, Ph.D EnM

Chairman
JIEGO A. REYES, LPT, DB MARK ANTHONY A. CANLAS, LPT, Ph.D. BA

Member Member
Accepted in partial fulfilment of the requirements for the degree Doctor of

Philosophy in Business Administration
ANUAR I. LOBO, CPA MARVIN O. MALLARI, PCpE, Ph.D EnM

Acting Program Chair Acting Dean SBAH/Dean SECLS
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ACKNOWLEDGEMENT
First of all, the authors would like to give their highest praise to our Almighty God,
who guided them through the making of this research study. The authors extend their
appreciation and gratitude to those who helped them and to those who contributed to making
this research possible.
To their adviser, Mrs. Aira May T. Balancio-Canlas, MBA, for her support,
feedback, and guidance for the development of the study. Also, for managing to check their
papers beyond school hours and lending her time even with her tight and busy schedule.
To their instructor, Mrs. Gienahlyn M. Mallari, CBA, Ph.D., BA, for the assistance
and wisdom she shared to make this research study in line with the format and be able for the
author to do it with enough knowledge.
To their research questionnaire validators: Engr. Fernando B. Canlas; Ms. Kim
Arriane Cunanan, MBA; and Ms. Jo Ann Gamboa, CPA; and to the panel members for their
constructive criticism and feedback to make this study more reliable.
To one of their professors, Mrs. Rizza Jane T. Canlas, CPA, MPA, who lent her time
to the researchers and gave pointers from the beginning of the study despite her busy
schedule. The authors also thank their respondents for lending their time despite their busy
schedules and filling out survey questionnaires. Through their participation and honest input,
the survey was a success.
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To their family, who gave them moral and financial support, attention, motivation,
inspiration, love, and kindness. To the home of the researchers, who welcomed the group
wholeheartedly and fed both their stomachs and minds. To their peers, who served as stress
relievers and provided assistance whenever needed.
To their significant others, who were there to take all the frustrations away and
provide emotional support. Finally, the authors would like to acknowledge their group’s
efforts; they truly deserve a pat on the back for this achievement. All the sleepless nights
would definitely pay off.
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DEDICATION
We dedicate this study to our Lord God Almighty, who’s been there throughout our
journey. We thank you, Lord, for guiding us, providing us with wisdom and strength, and
supplying all the things that we needed to make this research paper. Apart from you, our
Lord, all of these will not happen. To you, we give all the highest praise.
To our dear parents, thank you for encouraging and supporting us in this study. You
never failed to inspire, especially with your sense of enthusiasm and perseverance for us to
continue this.
Moreover, we also dedicate this research study to our accounting research instructor,
Mrs. Gienahlyn M. Mallari, CBA, Ph.D., BA, who is constantly teaching and providing
guidance to make this research study even better. To our family, friends, and classmates, who
have been supporting us from the beginning, we are beyond grateful for your unwavering
support.
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TABLE OF CONTENTS
Page
Title Page ...………………………………………………………………………...

i
Approval Sheet ………………………………………………………………….… ii
Acknowledgement ………………………………………………………………… iii
Dedication ………………………………………………………………….……… v
Table of Contents …………………………………………………………………. vi
List of Tables ………………………………………………………………….…... viii
Abstract ………………………………………………………………….………... ix
CHAPTER1. THE PROBLEM AND ITS BACKGROUND
Introduction ………………………………………………………………….. 1
Conceptual Framework ……………………………………………………… 15
Statement of the Problem ……………………………………………………. 17
Null Hypothesis ……………………………………………………………… 18
Scope and Delimitations ……………………………………………………... 18
Significance of the Study …………………………………………………….. 19
Definition of Terms ………………………………………………………….. 20
CHAPTER2. RESEARCH METHODOLOGY
Research Design ……………………………………………………………... 21
Locale of the Study ………………………………………………………….. 22
Respondents ………………………………………………………………….. 22
Research Instrument …………………………………………………………. 23
Data Gathering Procedure …………………………………………………… 23
Data Analysis Technique and Statistical Treatment …………………………. 24
Ethical Consideration ………………………………………………………... 26
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CHAPTER3. RESULTS AND DISCUSSION
Demographic Profile of the Respondents …………………………………… 27
Learning satisfaction on Professional Courses with
regards to Learning style ……………………………………………….….… 29
regards to Teaching Style ……………………………………………………. 31
regards to Facilities …………………………………………………………... 32
Differences of Accounting Students’ Learning Satisfaction
when group according their Demographic Profile …………………………... 35
CHAPTER4. SUMMARY, CONCLUSSIONS, AND RECOMMENDATIONS
Summary of the Study ……………………………………………………….. 41
Summary of the Results ……………………………………………………… 42
Conclusions …………………………………………………….……………. 44
Recommendations …………………………………………………………… 45
REFERENCES …………………………………………………………………… 47
APPENDICES
Appendix A. Research Instrument …………………………………………… 52
Appendix B. Context Validation …………………………………………….. 55
Appendix C. Cronbach Alpha using SPSS …………………………………... 61
Appendix D. Letters …………………………………………………………. 63
Appendix E. Curriculum Vitae ………………………………………………. 64
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LIST OF TABLES
Table 1. SPSS
Table 2. Likert Scale
Table 3. Description of Demographic Profile of the Respondents: Age
Table 4. Description of Demographic Profile of the Respondents: Sex
Table 5. Description of Demographic Profile of the Respondents: Year Level
Table 6. Description of Learning Satisfaction on Professional Courses: Learning Styles
Table 7. Description of Learning Satisfaction on Professional Courses: Teaching Styles
Table 8. Description of Learning Satisfaction on Professional Courses: Facilities
Table 9. Summary of Results on Learning Satisfaction of the Respondents
Table 10. ANOVA
Table 11. Post-Hoc Test Using Scheffe Test of Multiple Comparisons between Age Group
Table 11A. Post-Hoc Test Using Scheffe Test of Multiple Comparisons between Age Group:
Significant Group
Table 12. T-Test based on Sex Group
Table 13. ANOVA - Significant Difference on Learning Satisfaction Based on Year Level
Table 14. Post-Hoc Test using Scheffe Test of Multiple Comparisons between Year Level
Table 15. Proposed to Enhance Teaching and Learning Strategies
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ABSTRACT
The study aimed to determine how satisfied accounting students were with their
education in professional courses offered by Sta. Ana, Pampanga in terms of learning style,
teaching style, and facilities. In order to perform the study, the researchers used the causal
comparative method. The samples were chosen per year, using total population sampling. A
survey was done with the intention of determining the level of satisfaction overall through
questions. The study found that when several learning techniques are used, students are very
satisfied. In terms of age, sex, and year level, as well as in facilities in terms of program and
also in year level as it interpreted highly significant, there is a big variation as to teaching
style. Regarding the teaching style of instruction, the students are very satisfied. The students
are satisfied with the facilities. Several implications from the findings are raised and
discussed.
Keyword: Learning Satisfaction, Learning Styles, Teaching Style, Facilities
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CHAPTER 1
THE PROBLEM AND ITS BACKGROUND
Introduction
In the year 2020, the coronavirus disease 2019 known as COVID-19, unpredictably
started its trend; consequently, most universities and different institutions, at their discretion,
enforced full closure (Shahzad, Hassan, Aremu, Hussain, & Lodhi, 2021). However, some
universities alter traditional learning (face-to-face learning) to a synchronous and
asynchronous setup through online platforms (Adedoyin & Soykan, 2020; Selvanathan,
Hussin, & Azazi, 2020). The motive behind the implementation of synchronous and
asynchronous is to weaken the trend of COVID-19 cases in different countries and to prevent
the deferral of education (Bayham & Fenichel, 2020; Wang, & Zhao, 2020) because such
withholding in educational activities may have a critical impact on students learning
foundation. Although online learning is the only available solution during the COVID-19
pandemic, student and faculty satisfaction is crucial for a successful and effective learning
process (Elshami et al., 2021).
Learning professional courses is a challenge for accounting students as they use a
range of strategies to be successful in their academic subjects. Cooperative learning
techniques including self-study, group study, tutorials, and other learning techniques are
more at ease with students. According to Magulod (2019), learning is a challenging concept
for everyone learn differently and in their own unique ways.
Moreover, accounting students employ a variety of learning strategies that
unquestionably advance their academic careers, especially in their professional courses. It is
because trends evolve through the years and around the world. Different teaching strategies
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develop as well to keep up with these trends. Thus, modern teaching tactics prosper, which
appear to be successful and straightforward for teachers to implement (Murugesan, 2019).
Additionally, Naaj, Nachouki, and Ankit (2012) stated that as the majority of college
students devote a lot of time, money, and effort to get a quality education, they should highly
appreciate their postsecondary educational experiences. The degree to which a student is
satisfied with their college experience and the value they attribute to their education at that
time is determined by how they feel about the time they have spent in college. Their level of
satisfaction is influenced by a variety of factors, including the demanding professional
subjects taught by accounting professors, the students' preferred learning styles, the
professors' teaching strategies, the classroom environment, and any problems the students
may be experiencing.
The challenges and difficulty of studying accounting courses is a factor why some
students choose to quit their studies or shift to other courses. Students may not be happy with
their efforts and learning, and this may have an impact on their decision to continue or not in
the future. During the Covid-19 pandemic, one of the remedies had been taken by most
countries is online learning, and given the scenario that students are not used to the setup the
transition from face-to-face classes to online learning led to decreased learning satisfaction of
students and even increases the dropout rates (Jiang et al., 2020).
In addition, the study by Baber (2020) and Chao (2019) revealed that learning
satisfaction plays a vital role in the continued use of online learning setup and reduce dropout
rates. Learning satisfaction is defined as how a student feels about a course or learning
experience and how important it is to attend school (Ke & Kwak, 2013).
Furthermore, learning satisfaction is an important psychological factor that affects
learning since it subsequently influences the student’s motivation (Hew et al., 2020).
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Although there are other reasons why students are happy with the knowledge they acquire,
the effectiveness of college professors is a major contributing factor. Whichever kind of
teaching style is used has an impact on a student's happiness with their learning (Mupa &
Chinooneka, 2015).
The learning satisfaction of the student is significant for their engagement in class. To
be able to prove their capacity and ability in accounting, the student's commitment is a must
to achieve it. It is crucial to motivate the students to participate and pay closer attention in
order to develop their abilities, boost their performance, and learn about relevant accounting
issues. Additionally, students would have a higher chance of succeeding as they interact with
classmates and work together during lessons, learners (Malan, 2020). Therefore, enhanced
teaching, learning, and facilities for the students are needed to make them efficient in making
financial statements, master the accounting concept and apply it in practice, enhance their
analytical skills, and understand the career opportunities in accounting.
Based on the study of Ben-Caleb et al. (2021), accounting is one of the most
significant and influential professions in today's analytical economy and society. It affects
how organizations are run and choices are made both in the public and private sectors. As
active learning has improved student outcomes, the accounting profession is advocating for
improved problem-solving, communication, and leadership abilities over more conventional
passive learning methods (Riley & War, 2017; Stephenson, 2017).
Furthermore, it is widely acknowledged that accounting curricula require greater
industry involvement, more authentic learning experiences, and the value of going beyond
traditional classroom delivery models (Behn et al., 2012). Mentoring has been suggested as a
means of bridging the gap between accounting theory and practice in order to make the
accounting curriculum more relevant (Adler & Stringer, 2018).
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In the study of Mercado et al. (2016), a subjective sense of accomplishment, whether
quantitative or qualitative, may be related to student happiness. Learning-related satisfaction
is consequently associated with each student's level of satisfaction with the resources offered
to them by the institutions they attend.
The propensity to learn is a very complex trait that depends on a number of factors. A
person's learning style refers to how they take in information, digest it, and apply it in their
daily lives. There are several different learning style types that can be identified, such as
kinesthetic, auditory, and visual learning styles (Bire, 2014).
Students' behavior in class can also provide information on how effective the
lecturers' teaching strategies are. Students' learning preferences can be used to infer how they
prefer to learn. Each student has a different learning style, thus the lecturer must pay
attention to each one in order to assess how well they can be taught (Papilaya, 2016). And
students who are at a higher level seek higher quality instruction and system perfection
because it boosts their self-esteem and equips them with all the skills necessary to be
successful learners (Laguador, 2014).
Mendezabal (2013) mentioned that there is a strong link between effective study
techniques and academic success. The study's findings show a strong relationship between
academic success and reading and note-taking habits, concentration patterns, and exam
preparation. In line with this, Fazal (2012) showed that there is a strong correlation between
reading comprehension, note-taking, and time management abilities and academic
accomplishment. Higher levels of relative performance were linked to overall student
satisfaction, student satisfaction with the technological aspects of courses, and student
satisfaction with the promptness of material exchange with the instructor (Lucey, 2013).
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In academic contexts, student satisfaction data assists colleges and universities in
adapting their curricula to the demands of a shifting marketplace. Evaluation of effectiveness
metrics pertaining to the curricula of each institution, department, and program is crucial for
improving curriculum effectiveness and responsiveness (Zgüngör, 2010). Comprehensive
tests, projects, and presentations are examples of direct performance metrics, while student
satisfaction with the curriculum is an example of an indirect performance measure (Tessema,
Ready, & Yu, 2012).
Learning style has been widely studied within the educational framework. Studies
over the years have proven that students have different learning preferences and that the level
to which the teaching and grading strategies used in courses match these preferences has an
effect on students' performance (Gilakjani, 2012; Drissi & Amarat, 2017). Further, the study
of Berkova et al., (2020) showed that higher education students have been assisted to reach
their full learning potential by focusing on learning styles.
Over the past few years, learning style differences have gained attention at all
educational levels, prompting many to advocate for teachers to take students’ learning styles
into consideration when planning lessons (Hou, 2015; Kumar & Daume III, 2012). In
addition, Rinekso (2021) showed that in order to accommodate students' chosen learning
styles, teachers should offer a variety of teaching strategies, including different teaching
materials and methodologies.
According to research by Lin et al. (2017), learning preferences as well as potential
modifications in courses that draw on diverse preferences, may affect course outcomes like
satisfaction and performance. Further, one of the primary causes of students' failure has been
identified as the misalignment between the lecturer's preferred teaching methods and the
students' preferred learning styles (Drissi & Amirat, 2017).
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Since each person has a unique method of perceiving reality, processing information,
and processing curriculum, learning styles are a crucial component of the learning process.
Hence, the learning style aids in information processing and knowledge acquisition (Berková
et al., 2020).
Corpuz and Salandanan (2013) said that teaching has its own rewards. It has the
power to influence learners. Okougbo and Okike (2021) state that teaching involves
foreseeing what is likely to happen and choosing experiences that will change the learners for
the better.
Through the development of an innovative learning environment, teaching tactics
enhance the learning and the achievement of students’ academic outcomes (Mapuya, 2021).
Teachers have preferred teaching methods that are mostly effective for them, just as each
student has a unique learning style for themselves (Stankovska, 2020).
In addition, although professors have been drawn to the framework of learning styles
because it fits with their teaching style, the change in emphasis has not always been good for
students' academic performance in terms of how lessons are taught (Mapuya, 2021).
Accounting educators have been hesitant to depart from the conventional lecture-
based approach since action-focused and student-centered methods are often time-consuming
and may require more dedication (Okougbo & Okike, 2021). Notwithstanding this resistance,
some accounting educators support the use of active learning approaches in the instruction of
accounting ethics because of the alleged benefits, such as improved moral reasoning and
higher student involvement.
According to O'Leary and Stewart (2013), teaching approaches are typically divided
into active and passive strategies. A teacher of accounting may employ either active or
passive learning techniques or a combination of the two (Loeb, 2015). Lectures with
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supplemental class notes and assignments, guest lecturers, a guided examination of
professional codes, vignettes with instructive interventions, and watching professionally
produced videos are examples of passive teaching methods used in the training of
accountants (O'Leary & Stewart, 2013).
An article by Andrews (2019) classified school facilities as major contributors to the
determination of students’ success in education and as well the effectiveness of a teacher’s
lesson regardless of the country. However, because of the tight budget, they would probably
focus on different expenditure that has a direct relationship mainly to teaching reason why
schools would more likely decrease the budget of their facilities. This would more likely
discuss the case of public schools because the previous study of Borge and Hopland (2012)
indicated that the vast majority of municipal governments still lack adequate maintenance.
Penn State University stated that the recruitment and retention of teachers have a
positive relationship in school facilities. Hence the more the schools have adequate facilities
the more the teachers will choose the school and stay for a long-term period (Ingersoll et al.,
2018). Furthermore, the health, behavior, and engagement of the students are also affected.
This indicates that the sufficiency of school facilities probably provides better education.
Moreover, Barrett et al. (2015) discovered that the layout of the classroom significantly
affects how well students learn.
Hopland (2012) studied the relationship between the facilities’ condition and student
achievement in Norwegian. He finds that there is a chance that those students who are
studying in inadequate school facilities will be worse in terms of achievements rather than
those who have better facilities. Contradicting this assumption of him, he concludes that the
relationship between the given variables is weak, regardless of how good or bad the school
facilities are the students’ performance will not vary.
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A learner's behaviors that are meant to influence how the learner processes
information are known as learning strategies. Underlining important concepts in a passage,
outlining concepts in a lecture, or attempting to express newly acquired knowledge in one's
own words are all examples (Edwards et al., 2014).
The majority of students acquire efficient and effective cognitive skills through life
experiences, with little instruction on how to learn. However, others do not appear to employ
effective learning strategies or methods. They either don't have any idea what procedures to
utilize, utilize some unacceptable ones, or do not suddenly utilize systems at all. These
inadequacies might intensify different handicaps or they might comprise the actual inability.
The primary causes of students' learning strategies are as follows: the growth of their
understanding of their own cognitive abilities, such as the limitations of their short-term
memory, the amount of practice they require, and the variety of strategies available to them;
and the growth of their capacity to consciously regulate cognition through the use of self-
regulatory methods like planning, checking, monitoring, testing, and changing strategies.
These systems differ from one assignment to another (Mitchell & Sutherland, (2020).
Sadly, more broad methodologies of learning like taking care of issues, utilizing
memory actually, and choosing suitable strategies for working, are frequently ignored. In the
latter years of secondary school, at college or university, or for adults returning to school,
study skills courses have been developed to address this issue. However, by that time, it may
be too late to alter established routines.
Planning ahead, keeping an eye on one's performance to find trouble spots, checking,
estimating, revising, and self-testing are all learning strategies. Although such strategies are
occasionally taught in schools, students typically do not acquire the ability to apply them
beyond specific applications in narrowly defined tasks. Powerful learning requests more than
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this, abilities and procedures must be mastered so that they can be moved to fit new issues or
circumstances not recently experienced. This definition of good learning includes the ability
to select the appropriate strategy and modify it as necessary (Nisbet & Shucksmith, (2017).
According to Sequeira (2012), Learning is considered to ask for change because
change is brought into students by a teacher through different techniques such as changing
someone’s attitude and behavior developing specific skills, or helping them to understand the
specific scientific law that operates behind a learning environment. However, in order to be
an active learner in higher education, each student expects to be treated as an adult learner
who has some right over the learning ambiance in the form of raising concerns and questions
and clearing all the doubts in your mind. That is, students expect to have ownership over the
learning session (Mitra, 2008; Pond & Rehan, 1997). Moreover, students are expecting their
instructors or professors to be cooperative and humorous who will help them to engage and
understand the lessons through having a clear and precise discussion and applying relevant
examples to understand, which is increasingly being required in classrooms today (Becker,
Greene & Rosen, 1990).
In a classroom setting, there are different types of learners such as the group auditory
learners hey these are learners who become more confident when it comes to receiving an
interpreting auditory stimulus it is true that lectures discussions and group activities that
students are receiving the best benefits in this context (Coffield, 2013) conclude that there
are times the quality of teaching and learning is being compromised due to lack of constant
knowledge on the subject matter or topic. The researchers agreed with this sentiment since
they have witnessed first-hand that innovation and continuous learning is the primary way to
ensure success in teaching.
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As studied by Sembiring et al. (2017) on the Analysis of Student Satisfaction in the
Process of Teaching and Learning Using Performance Analysis, improving service quality of
higher education can improve student’s satisfaction. The result pointed out that teachers’
expertise, courses offered, and learning environment such as good facilities enhance
students’ learning capabilities. This relates to the present study as it points out that the
teaching styles of the professor can contribute to the learning satisfaction of a student. In the
previous study, having a good facility can enhance the learning capabilities of a student. In
the present study, facilities can also be an addition to how satisfied the student is while
taking professional courses.
Additionally, research conducted by Kanwar and Sanjeeva (2022) on the Student
Satisfaction Survey: A Key for Quality Improvement in the Higher Education Institution
emphasized that making students be aware of the intention in learning outcomes seek to
understand the importance of improving a plan for resources such as teaching strategies and
facilities. This relates to the present study as it describes the learning satisfaction of a student
in taking accounting subjects, in order to enhance teaching and learning strategies. The
previous study emphasized that quality education and improvement of facilities can
maximize efficiency and leads to high satisfaction of the students. Moreover, the present
study will determine the satisfaction level of the students regarding the quality of education
and facilities provided by the institution.
Moreover, different approaches of lecturers towards their way of teaching as well as
their preparedness can contribute to the satisfaction of students. It proved that there are
factors that contribute to the satisfaction level of the students including student-teacher
relationship, experience provided and preparedness, and student support services and
facilities (Siming et al., 2015). This relates to the present study as it states about the teaching
styles of the professor and lecturers to further satisfy the students in terms of learning and
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teaching satisfaction for taking their professional courses. It can be a basis for better outlines
for better teaching styles.
As cited by the study of Pham et al. (2018), to meet the satisfaction and needs of
students, there must be proposed appropriate solutions in terms of teaching and training for
accounting and auditing. Further, the lecturer is expected to provide methods or styles in
teaching as well as continuously updating professional knowledge in order to increase the
level of satisfaction of students in learning. This study is relatable in this study for the reason
that it stating students learning satisfaction can be improved by improving lecturers’ and
professors’ teaching styles and coming up with different approaches and methods to be able
for the students to satisfy their learning in their professional courses. Facilities can be added
as a significant factor for the learning satisfaction of the students in their professional
courses.
In the study of da Costa et al. (2021), technology use by accounting professors is
recommended as a method to deliver the lessons. It emphasized that lecture videos can be
utilized in conjunction with other platforms and are currently available on websites like
YouTube. This relates to the current study as it states that professional teaching styles can be
applied technology and innovated by using websites like YouTube to further satisfy the
learning of the students for their professional courses.
Studies show that digital clips can be utilized as instruments for motivating students
(D’Aquila, Wang, & Mattia, 2019). A significant amount of literature supports the use of
digital recordings in teaching and learning because they are superior to graphic and textual
media, increase student engagement, offer a variety of learning opportunities, and foster real-
world social interactions (Joseph &Rahmat, 2018; Bruce & Chiu, 2015). This relates to the
present study as it shows that there are a lot of ways for students to study their courses. In the
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previous study digital clips motivated students to engage more, however, the present study
will determine if video lectures either provided by the professors or through another platform
can increase student's knowledge and skills.
The use of technology in the classroom enables teachers to access student work more
quickly and to respond in a timely manner, assisting the student in their learning (Helfaya,
2019). Giving prompt feedback enables the student to analyze and fix their mistakes. Despite
the fact that the majority of students said that their teachers were always ready to help them,
several students in the open question brought up the concern of receiving timely feedback
(Susana, Helena, & Valeria, 2021). This relates to the present study as it determines if the
information technology facilities and online learning facilities provided by the institution
lead to the satisfaction of the students. From the previous study, technology helps students to
be more active and work quickly. On the other side, the present study will show if
technology can be a factor to enhance student's learning towards professional courses.
A study conducted by Borja II, (2018) about the perception of the respondents'
targeted program traits' level of acquisition to a considerable extent suggests that graduates
of teacher education have the personal and professional qualities needed to be 21st-century
educators. This study's finding further suggests that the respondents are versatile enough,
ready for the new teaching scenario, and equipped with the necessary skills to thrive in the
modern classroom. Thus, efforts should be made to improve the least desirable graduate
characteristics in order to assure the formation of highly successful teachers. However, the
present study seeks to investigate whether the teaching styles of the professors have
significance to the learning satisfaction of accounting students when it comes to professional
courses and how may this contribute to the basis for enhanced teaching-learning strategies.
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These related studies will serve as a basis to further explain the determinants for the
satisfaction of the accounting student to correlate to the current study which is about learning
satisfaction such as teaching, and facility satisfaction of the accounting student to be used to
enhance the teaching efficiency to further satisfy the students to get better results for their
performance.
Undoubtedly, the accounting field is the most significant occupational group in
modern economic society, and having a Certified Public Accounting license (CPA) is
challenging as well as obtaining a bachelor's degree in Accountancy and passing the CPA
board exams. According to studies, the CPA licensing test is one of the most challenging
boards in the world of professionalism. Moreover, there are colleges providing BS
Accountancy programs keeping an eye on how it performs in the licensing test. This study
aims to know the perception and intention to become a Certified Public Accountant as the
basis for the academic action plan of the Bachelor of Science in Accountancy.
As stated in CHED memorandum order No. 27 series of 2017 or also known as the
revised policies standards and guidelines for Bachelor of Science in Accountancy or BSA.
There are several professional courses that are included that complement the technical
competencies of the business and management education and accounting education courses,
and the intellectual and interpersonal communication and organizational and management
skills. The mentioned below are professional courses:
➢ Auditing and Assurance Principles
➢ Auditing and Assurance Concepts and Applications 1 & 2
➢ Auditing in Specialized Industries
➢ Auditing in a CIS Environment
➢ Accounting for Special Transactions
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➢ Accounting for Government and Non-Profit Organization
In order to determine whether these factors are significant in influencing accounting
students in Pampanga to become Certified Public Accountants, this paper will examine how
these students perceive and intend to enter the accounting profession, as well as their level of
grit and need for financial assistance. In order to determine whether these factors are
significant in influencing accounting students in Pampanga to become Certified Public
Accountants, this paper will examine how these students perceive and intend to enter the
accounting profession, as well as their level of grit and need for financial assistance.
A significant obstacle for an accounting student is learning professional courses.
Students that study accounting employ a variety of tactics to succeed in their academic
fields. Students are more comfortable with cooperative learning approaches like self-
studying, group studying, tutorial sessions, paying attention to their teachers, and other
learning strategies. Ferriman (2012) contends that learning is a difficult notion because
everyone is different in own ways and learns differently. Consequently, accounting students
work with various learning techniques that will undoubtedly benefit their academic careers,
particularly in their professional courses.
Student satisfaction is concerned with how the student feels about their time in
college and how valuable they feel their education was while they were there. The majority
of college students invest a lot of time, money, and effort into getting a good education;
therefore, they should value their postsecondary educational experiences highly, according to
Naaj et al. (2012). According to Edwards and Waters, student satisfaction is also a good
indicator of retention. The challenging professional subjects taught by accounting professors,
the students' learning preferences, the professors' teaching methods, the facilities, and any
issues the students may have all have an impact on their level of satisfaction.
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In line with this, the researchers seek to establish the learning satisfaction of the
students in order to determine their suitable teaching styles. Hence, the main purpose of this
study is to enhance learning-teaching strategies based on accounting students' learning
satisfaction on professional courses primarily at Holy Cross College in Sta. Lucia, Sta. Ana,
Pampanga wherein students of the Bachelor of Science in Accountancy program are the
main sources of the study’s data.
Conceptual Framework
The conceptual framework in input-process-output format served as a guide for this
research study. Input were the professional courses, accounting students’ learning
satisfaction in terms of teaching styles, learning satisfaction, and facilities.
It is shown in the process of the determination of sample size and data collection
process by finding a research instrument and verification of it to conduct a survey using a
questionnaire and analyzing it by statistical means and interpreting the result. Output was the
proposed enhanced teaching and learning strategies based on the result of the study.
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Figure 1
Conceptual Framework
INPUT PROCESS OUTPUT
➢ Demographic Profile ➢ Determining the sample ➢ Propose enhanced

of the respondents size teaching and learning
➢ Professional Courses ➢ Collection of data: strategies
➢ Learning Satisfaction 1. Looking for Research
➢ Student Learning Instrument
Satisfaction in terms 2. Verification of the
of: questionnaire
1. Teaching Styles 3. Permission to carry out
2. Learning Styles a survey
3. Facilities 4. Survey
➢ Theories 5. Analyzing findings
➢ Review of Related
Literature
Figure 1 shows the accounting students and their demographic profile, professional
courses, and students’ learning satisfaction measured in terms of teaching styles; learning
styles, and facilities that are backed up by theories and reviews of related literature that
served as an input. It will be processed through the determination of sample size, collection
of data by finding research instruments and verification of questionnaire, asking for
permission for a survey, and analysis of findings. The results are evaluated by the use of
statistics to interpret and analyze the results. And lastly, the output is the recommended
teaching styles and strategies.
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Statement of the Problem
This study determined the level of satisfaction of accounting students in Holy Cross
College toward learning professional courses. Moreover, the study described the
demographic profile of the respondents; determined the satisfaction of the accounting
students; sought the difference between the demographic profile and the level of satisfaction
through the following:
1. Demographic Profile
1.1. Age;
1.2. Sex; and
1.3. Year Level?
2. How may the respondents’ learning satisfaction on Professional Subjects be
described in terms of:
2.1. Learning Style;
2.2. Teaching Style; and
2.3. Facilities?
3. Is there a significant difference on accounting students’ satisfaction when grouped
according to their demographic profile?
4. Based on the result, what will be the proposed enhanced teaching and learning
strategies?
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Null Hypothesis
HO1. There is no significant difference in accounting student’s learning satisfaction when
they are grouped according to their age.
they are grouped according to their sex
they are grouped according to their year level.
Scope and Delimitations
This study focused primarily on describing the satisfaction of the students in learning
professional courses. It included the satisfaction of the respondents regarding the learning
styles they are applying, satisfaction with the teaching styles provided by the professors, and
how satisfied the students are with the facilities upon taking professional courses. The study
was conducted on one hundred eighty-six (186) respondents mainly the accounting students
at Holy Cross College of Sta. Ana, Pampanga who are enrolled for the academic year, 2022-
2023.
This research has determined how satisfied the students are with regard to the
learning, teaching, and facilities provided by the institution.
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Significance of the Study
This study was made with the aim to provide information and knowledge about the
accounting student’s learning satisfaction on professional courses: basis for enhanced
teaching-learning satisfaction from the institution of higher learning in Sta. Ana, Pampanga.
The importance of the study lies in the possibility that the findings may help the following:
Students. This study served as a guide and reference for the students undertaking similar
studies. This will also help the students to have an idea and knowledge on the results of how
students in the Holy Cross College look up their learning satisfaction on professional
courses.
Teachers. The research will aid their discussion regarding related lessons. It will be easier
for them to tackle related topics and provide easier learning strategies to the students. The
given data would guide the teachers to have a deeper understanding of the students’ learning
satisfaction in terms of their teaching strategies.
Institution. This study will help the institution to determine the different teaching-learning
strategies of the Bachelor of Science in Accountancy students. This will also help them on
improving the foundation of the students toward professional courses.
Proponents. This research study will help the researchers to gain knowledge towards
determining different learning and teaching styles. This will also be very beneficial to them
when the proposed enhanced teaching and learning strategies will be implemented.
Future Researchers. This study will serve as a related study for future researchers who will
seek to have further studies on accounting students' learning satisfaction on professional
courses and enhanced learning-teaching strategies.
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Definition of Terms
Accounting Professor. These are particular persons who are highly skilled, knowledgeable,
and trained to perform particular tasks specifically in Accounting Profession (Balthazard,
2015). In this study, professionals pertained to the professors that input knowledge and skills
to accounting students to prepare them as professionals in the future.
Facilities. It serves as the main factor that affects the quality of education. It includes a
library, standardized buildings, classrooms, and equipment (Ishak, 2018). In this paper,
facilities are used to determine the satisfaction of students if it affects their learning attitudes.
Learning Styles. It is the preferred way for an individual in learning (Gafoor, 2012). As part
of this study, learning styles determined the methods of students in learning accounting
courses.
Learning satisfaction. It is a comparative outcome between how expectation takes place
with pleasure or displeasure of the students during their teaching and learning sessions
(Chuan, 2014). In this study, learning satisfaction pertained to how accounting students meet
all their needs and expectations in learning accounting professional courses.
Professional course. This provides a strong academic foundation that can make a person be
job ready upon completing the specified course (Bhansali, 2019). In this paper, the
professional course defined as the students' required taking in order to meet the requirement
and to be ready for future opportunities.
Teaching Styles. It refers to the preferred methods of teachers in carrying out task relating to
teaching or to be efficient and effective to students (Gafoor, 2012). According to this study,
teaching styles referred to the methods of accounting professors in teaching accounting
courses and if it is effective and efficient.
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CHAPTER 2
METHODOLOGY
This chapter described the methodology that will be used to collect data for the study.
The primary method of data collection is through the use of a two-part questionnaire
including the demographic profile of the respondents and a 5 Likert-scale to measure the
learning satisfaction of the respondents.
The questionnaire is focused on the learning satisfaction of accounting students in
Holy Cross College Pampanga on professional courses to further enhance teaching-learning
strategies.
Research Design
The study has utilized a causal-comparative method to identify the differences in the
learning satisfaction of accounting students in professional courses. The causal-comparative
method helped to distinguish the differences that occur between variables. The objective of
causal-comparative research was to determine the factors or effects of variations between
individuals in a group or the research variables. It explained the cause-and-effect relationship
of each variable and sub-indicators.
The age, year level and sex of the respondents were specifically compared in this
study. This study compared as it will get the differences in learning satisfaction of the
respondents according to the learning style, teaching style, and facilities when grouped
according to their demographic profile and the proposed recommendations for enhancing
teaching-learning strategies. Furthermore, the study aimed to know the aspects of the
institution that predicts the satisfaction of accounting students.
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Locale of the Study
This study was conducted at Holy Cross College in Sta. Lucia, Sta. Ana, Pampanga
to assess the learning satisfaction of the respondents in accordance with professional courses
in order to come up with enhanced teaching-learning strategies. This study was applied to the
one hundred eighty-six (186) Bachelor of Science in Accountancy and Bachelor of
Accounting Information System students who are enrolled in tertiary education for the
academic year, two thousand twenty-two to two thousand twenty-three (2022-2023).
Respondents of the Study
The researchers of this study used convenience random sampling to determine the
number of respondents. Therefore, the availability of the respondents was considered.
The respondents of this study were the Bachelor of Science in Accountancy and
Bachelor of Science in Accounting Information System students of the Holy Cross College
which respectively have a total population of one hundred eighty-one (181) and five (5)
students enrolled this current academic year 2022-2023 based on the official list provided for
the program. Overall, it included 82.80% of the population, or 154 respondents from both
programs.
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Research Instruments
In order to collect the data needed, the researchers used a five-point scale in gathering
data from respondents, in which survey questions are employed. The instruments used is
adopted from studies, Accounting Students Learning Satisfaction of Professional Courses as
Basis for Continuous Improvement by Mercado et al. (2016) and An Empirical Study of
Students Satisfaction with Professional Accounting Education Programs, with Special
Reference to Domestic Professional Accounting Education Institution by Nadishan et al.
(2020). So, the instrument went through pilot testing for reliability.
Part one determined the demographic profile of the respondent’s accordance to their
sex, age, and grade level. Part two described the satisfaction in terms of learning, teaching,
and facilities. This questionnaire was validated by professionals and the researchers will
conduct a pilot test on fifteen respondents that are selected using a simple random sampling
method. Moreover, researchers conducted the survey through online Google Forms that
consist of twenty-four (24) items of which ten (10) items are for learning styles; nine (9)
items for teaching styles; and five (5) items for satisfaction in facilities.
Data Gathering Procedure
This study was conducted in Holy Cross College primarily for accounting students
from the first year to the fourth year. Prior to the distribution of google forms, the researchers
sought for research experts to validate the questionnaires. After that, pilot testing is
conducted on fifteen (15) respondents at Don Honorio Ventura State University to test the
reliability of the questionnaires. Subsequently, researchers prepared a letter that was used to
ask for permission to conduct the survey.
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For the collection of data, the researchers sent Google Form containing the set of
questionnaires to the first year to fourth year accounting students of Holy Cross College.
Beforehand, the researchers explained the title of their research study and its objectives. The
researchers also requested full cooperation with honest and accurate responses.
Data Analysis Technique
1. The researchers used Cronbach’s Alpha to determine the reliability of the research
instruments adapted to the presented study.
Table 1
SPSS
Coefficient of Cronbach’s Alpha Reliability Level
More than 0.90 Excellent
0.80-0.89 Good
0.70-0.79 Acceptable
0.60-0.69 Questionable
0.50-0.59 Poor
Less than 0.50 Unacceptable
2. The researchers used the frequency distribution and percentage in order to determine
the profile of the respondents. Likewise, the mean was applied to determine the learning
satisfaction of the respondents in terms of learning styles, teaching styles, and facilities while
studying professional courses. These findings are the basis to propose enhanced teaching and
learning strategies.
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3. In the questionnaires, Likert-scale was used to measure the satisfaction of the
respondents concerning learning professional subjects. The researcher used a five-point
Likert-scale value to clearly analyze and interpret the results of the study through the
descriptive rating listed below.
Table 2
Likert Scale
Value Interval Description
5 4.21-5.00 Extremely Satisfied
4 3.41-4.20 Very Satisfied
3 3.61-3.40 Satisfied
2 1.81-2.60 Slightly Satisfied
1 1.00-1.80 Not Satisfied at all
4. One-way ANOVA was used in this study to identify the significant difference in the
learning satisfaction of the respondents when they are grouped according to their age and
year level.
5. The researchers used the sample T-Test to test the significant differences of learning
satisfaction based on their sex, either male or female.
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Ethical Considerations
The researchers implemented the principle of ethical considerations during the
conduct of the study. Further, the researchers have taken precautions to ensure that the
respondents will not suffer from any harm. Before the survey, full consent was requested
from the respondents, the Holy Cross College BSA students. Also, the responders' privacy is
surely protected. The researchers made clear to the respondents that participation in the study
is entirely voluntary and they have the right to withdraw from the study at any time.
Throughout the study, an appropriate level of confidentiality was upheld.
The researchers assured that the data are not presented in a biased way or provided
any kind of misleading information. Additionally, any connection, funding sources, or
potential conflicts of interest are protected and disclosed. Moreover, the researchers
considered having openness and honesty in all discussions regarding the study.
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CHAPTER 3
RESULTS AND DISCUSSION
The results of this study, which came from numerous analyses, are presented in this
chapter. Demographic information is used to support the chapter's opening section of
demographic profiles. Pilot testing was conducted for the preliminary analyses portion.
Descriptive analyses were then carried out for each item and variable to guarantee sample
normality. Furthermore, a casual comparative was performed. However, due to unavoidable
reasons, only 82.79% of the students were gathered.
1. Demographic Profile of the Respondents
The respondents’ demographic information is described in the above table. The table
shows the demographic profile of respondents according to their age, sex, and year level.
Table 3
Description of Demographic Profile of the Respondents: Age
Age Frequency Percentage

18 years old 22 14.29%
19 years old 49 31.82%
20 years old 30 19.48%
21 years old and above 53 34.42%
Total 154 100.00%
According to data acquired from the various year levels regarding age, the majority of
students which has a percentage of 34.42% fall under the age of 21, while 18 years old, gave
the lowest response (14.29%).
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Table 4
Description of Demographic Profile of the Respondents: Sex
Sex Frequency Percentage

Male 28 18.18%
Female 126 81.82%
Total 154 100.00%
As presented by the results, the majority of respondents are female, with a percentage
of 81.82%, according to the data, while male students only made up 18.18% of the
demographic sample. It is because, between the two groups, mostly female students are
interested in taking Accountancy.
Table 5
Description of Demographic Profile of the Respondents: Year Level
Year Level Frequency Percentage

st
1 Year 58 37.66%
2nd Year 48 31.17%
3rd Year 41 26.62%
4th Year 7 4.55%
Total 154 100.00%
According to year level, a majority of responders (37.66%) are first-year students.
The lowest percentage of 4.55% was obtained at the fourth-year level.
A study revealed that when the age level matures, life satisfaction also increases; age
demonstrated a significant effect as better life satisfaction among older persons. It is crucial
to investigate how much age influences student satisfaction (Bibi, Chaudhry, & Awan, 2015).
Contrary to this, the study made by Alfan and Othman (2005) found that female
students perform better than male students; whilst Chinese students perform better than
Malay and Indian students.
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Learning Satisfaction on Professional Courses
Table 6
Description of Learning Satisfaction on Professional Courses: Learning Styles
Learning Style Mean SD Verbal

Description
1. Taught me the elements and uses of financial
statements 4.06 0.80 Very Satisfied
2. Taught me the fundamental accounting concepts 4.03 0.83 Very Satisfied
3. Helped me to understand the basic features of
accounting 4.11 0.81 Very Satisfied
4. Taught me how a transaction affects financial
statements 4.03 0.84 Very Satisfied
5. Showed me that a strong understanding of
accounting may increase my chances of success
in business 4.03 0.89 Very Satisfied
6. Taught me that accounting supports economic
decision making 4.08 0.86 Very Satisfied
7. Helped me to appreciate the role and cycle of
accounting 4.03 0.84 Very Satisfied
8. Taught me to use appropriately the debits and
credits in recording transactions 4.14 0.83 Very Satisfied
9. Helped me to understand the principles
underlying the accounting information systems 3.88 0.83 Very Satisfied
10. Gave me a broad view of accounting’s role in
providing society’s need for information 3.99 0.79 Very Satisfied
11. Taught me that accounting is an information
development and communication Function 3.95 0.84 Very Satisfied
12. Promoted a desire to learn the accounting
concepts 3.96 0.82 Very Satisfied
13. Enhanced my analytical skills 3.88 0.82 Very Satisfied
14. Taught me to memorize accounting rules 3.80 0.80 Very Satisfied
15. Helped me to develop an attitude of lifelong
learning 3.98 0.83 Very Satisfied
16. Helped me to think and develop reasoning skills 3.98 0.83 Very Satisfied
17. Enhanced my ability to confront unstructured
problems 3.79 0.80 Very Satisfied
18. Showed me that the field of accounting is exciting 3.81 0.80 Very Satisfied
19. Increased my interest in the field of accounting 3.92 0.91 Very Satisfied
20. Helped me to understand the career opportunities
in accounting 4.02 0.80 Very Satisfied
Overall Mean 3.97 0.83 Very Satisfied
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As seen from the table above, the satisfaction of accounting students with regard to
learning styles was verbally interpreted as very satisfied with an overall mean of 3.97.
Among the stated indicators, “taught me to use appropriately the debits and credits in
recording transactions” had the highest mean of 4.14. This is because debits and credits are
the foundation of accounting in order to understand the latter part, the reason why accounting
professors give their utmost effort to help students clearly understand debit and credit when
recording transactions.
Accounting instructors are proficient at presenting how accounting works and how it
may be applied to make economically sound decisions. This finding is consistent with the
study of Berisha and Xhelili (2017), which found that accounting provides information to
users to take a clear look at the business’s financial and nonfinancial status and that is to help
them whether they have achieved their goals or not.
On the other hand, “enhanced my ability to confront unstructured problems” got the
lowest mean of 3.79. It is because accounting students are having difficulty when it comes to
problem-solving. It is supported by the study of Bigelow (2004) with regard to unstructured
problems; students have very poor understanding, wherein beforehand, students were not told
which approaches to be used or applied.
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Table 7
Description of Learning Satisfaction on Professional Courses: Teaching Styles
Mean SD Verbal
Teaching Styles
Description
1. Objectives are clearly stated before the lesson
starts 3.88 0.82 Very Satisfied
2. Teaching professional skills are up-to-date 3.98 0.81 Very Satisfied
3. Professors‟ competency on the topic 4.01 0.82 Very Satisfied
4. Making use of various teaching aids like
whiteboards, visual aids, accounting manuals,
practice sets, syllabi in teaching, books, 4.00 0.93 Very Satisfied
journals, newspapers, etc.
5. Presents lessons using appropriate teaching
strategies and methods like recitation, lecture,
demonstration, etc. to ensure the students
understanding 4.16 0.83 Very Satisfied
6. Properly balances theories and problems 3.94 0.83 Very Satisfied
7. Giving out pre-tests 3.74 0.88 Very Satisfied
8. Group work sessions conducted by professors 3.74 0.85 Very Satisfied
9. Professors serve only as an instructor 3.71 0.86 Very Satisfied
Overall Mean 3.91 0.86 Very Satisfied
The table showed that the learning satisfaction of accounting students with regard to
teaching style is “very satisfied” with an overall mean of 3.91. It was found that “presenting
lessons using appropriate teaching strategies and methods like recitation, lecture,
demonstration, etc. to ensure the students’ understanding” got the highest mean (4.16).
Lectures, oral or written recitation, demonstration, and other teaching methods can develop
confidence among students that also provide an active and real experience in carrying out
Meanwhile, professors serving only as an instructor got the lowest mean (3.71),
however, it still falls under very satisfied. It is because students believed that their professors
have taught and helped them to develop the skills they needed for their future endeavors as
accountants or Certified Public Accountants.
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As supported in Munawaroh’ (2017) study, good teaching and good learning can truly
improve student’s learning. Therefore, the use of various teaching methods or strategies must
be adapted and implemented in order to improve students’ learning and help them to be
active.
Table 8
Description of Learning Satisfaction on Professional Courses: Facilities
Facilities Mean SD Verbal

Description
1. Satisfaction with the information technology
facilities and online learning facilities
provided by the institution 3.12 1.03 Satisfied
2. Satisfaction with the classrooms and other
study facilities provided by the institution 2.94 1.14 Satisfied
3. Satisfaction with the safety and convenience
of infrastructure and other study facilities 3.27 0.96 Satisfied
4. Satisfaction with the sanitary facilities 3.10 0.96 Satisfied
5. Satisfaction with the library facilities provided
by the institution 3.68 0.94 Very Satisfied
Overall Mean 3.22 1.04 Satisfied
Table number shows “Satisfaction with the classrooms and other study facilities
provided by the institution” got the lowest mean of 2.94 indicates that the student is satisfied
with the classroom and facilities of the institution that making them comfortable, keeping
them focus, and relax during lessons.
In line with this, college must be able to offer services that can generate the greatest
level of satisfaction for the community of service users since this will truly be able to
stimulate the development of the University (Syakur, 2018). Improving the infrastructure and
educational facilities offered to students is one option (Kaur & Bhalla, 2018; Palominos-
Belmar et al., 2016). Student satisfaction will increase as educational facilities are expanded
(Kurbani, 2017). Student happiness is directly, significantly, and favourably influenced by
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education. Based on the information above, the student has an average of 3.22, indicating that
they are satisfied with Holy Cross College's facilities for enhancing their professional course
learning.
Wherein “Satisfaction with the library facilities provided by the institution” got the
highest mean of 3.68, indicates that the student is very satisfied in the library facilities which
able to provide them materials, learning space, and comfort to they need to enhance their
learning on their professional courses. For every type of student to conduct research and draw
conclusions, library skills are essential to the teaching and learning of accounting. Because it
is the hub of any educational endeavor, the library is the epicenter of education. School
libraries support the overall growth of both teachers and pupils. Their knowledge is
expanded, and their critical, creative, and imaginative faculties are stimulated. It is supported
by the study of Dike (2018) stated that any relevant educational program's development
heavily depends on the library.
Table 9
Summary of Results on Learning Satisfaction of the Respondents

Learning Satisfaction on Mean SD Verbal Description
Professional Subjects
Learning Style 3.97 0.83 Very Satisfied
Teaching Style 3.91 0.86 Very Satisfied
Facilities 3.22 1.04 Satisfied
Overall 3.70 0.91 Very Satisfied
Students are more satisfied when teachers use a variety of teaching techniques in the
classroom, which undoubtedly leads to higher levels of learning. This demonstrates that if a
teacher has a teaching style that adequately informs and directs students' relevant studies,
then their degree of pleasure is raised. Students are more satisfied and continue to be satisfied
if a teacher has a teaching style that builds or focuses on concepts rather than just on bookish
information. If the study's assessment criteria are not made clear, student satisfaction will be
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impacted. However, some people do believe that they will not be happy if the study's rating
criteria are disclosed. The unsatisfied students could feel some strain as a result of this.
Students feel more at ease while studying and report higher levels of satisfaction
when their teachers encourage them to ask questions. The level of student satisfaction rises
when instructors explain a subject without losing their cool and answer all queries gently.
Instead of studying theoretical subjects orally, students choose to study them through
multimedia (Naved & Basmi,2018).
Based on the information above, the overall mean for the teaching style is 3.91 which
determine that the Bachelor of Science in Accountancy of Holy Cross College is satisfied
with the teaching that the school provides to further enhance their professional course
learning.
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Differences of Accounting Students’ Learning Satisfaction when group according their
Demographic Profile
Significant difference on accounting students’ satisfaction when grouped according to their
Age.
Table 10
ANOVA
ANOVA
Sum of Df Mean Square F Sig.
Squares
Between Groups 3.553 3 1.184 2.881 .038

Within Groups 61.663 150 .411
Total 65.216 153
Based on the ANOVA results, the between-group analysis revealed a significant
difference among the groups, as evidenced by the small p-value (.038) in the significance
column. This suggests that there is a meaningful distinction between the means of the groups
being compared. The within-group analysis indicates the amount of variability observed
within each group. Collectively, the ANOVA table provides valuable information about the
differences between groups and the overall variability in the data set.
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Table 11
Post-Hoc Test Using Scheffe Test of Multiple Comparisons between Age Group
Age Mean Difference Std. Error Sig.

18 and 19 -.082359307359308 .164546333379315 .969
18 and 20 .203372615039282 .179969172335653 .735
18 and 21 years above -.220734070262371 .162610944297812 .607
19 and 20 .285731922398589 .148635755039248 .300
19 and 21 years above -.138374762903063 .127066926815493 .757
20 and 21 years above -.424106685301652* .146490310440442 .042
Table 11A
Post-Hoc Test Using Scheffe Test of Multiple Comparisons between Age Group: Significant
Group
Multiple Comparison Mean Difference

20 and 21 years above -.424106685301652*
Based on the result, there is a significant difference in the satisfaction levels of
accounting students aged 20 and 21 and above. It is evident in the P-Value (0.042) which is
less than the threshold of 0.05. This means that the observed difference between the two age
groups is likely not due to chance and may reflect a true distinction within the data.
In line with this, Bibi, Chaudhry, and Awan, (2014) stated that age had a substantial
impact on life satisfaction, with older persons reporting higher levels of life satisfaction as
their age increases. Hence, it is crucial to determine how significantly age influences student
satisfaction. In contrast, Thurmond (2010) said that age was not a factor in determining
students' satisfaction.
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Significant difference in accounting students’ satisfaction when grouped according to
their Sex
Table 12
T-Test based on Sex Group
p (2-
Sex N Mean SD t df tailed) Mean Difference
Male 28 3.888425925925925 .551381812738863
1.686 152 .094 .228637566137565
Female 126 3.659788359788360 .668193061524972
Based on the given data, there is no significant difference in the satisfaction levels of
male and female accounting students.
As seen from the result, there is no significant difference in the satisfaction levels of
male and female accounting students. It is evident in the P-Value (0.9) which is greater than
the conventional threshold of 0.05. This finding is supported by the study of Elshami et al.
(2021) who found that sex has no significant difference between male and female
respondents regarding on their level of learning satisfaction.
On the other hand, the result was opposed to the study conducted by Yekefallah et al.
(2021) emphasized that there was a significant difference in the learning satisfaction of the
student when grouped according to their sex.
The study also found that female students perform better than male students; whilst
Chinese students perform better than Malay and Indian students (Alfan & Othman, 2005).
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Significant difference in accounting students’ satisfaction when grouped according to
their Year Level
Table 13
ANOVA - Signifant Difference on Learning Satisfaction Based on Year Level
Sum of Squares df Mean Square F Sig.

Between Groups .971 3 .324 .756 .521
Within Groups 64.245 150 .428
Total 65.216 153
Table14
Post-Hoc Test using Scheffe Test of Multiple Comparisons between Year Level
Age Mean Difference Std. Error Sig.

1st and 2nd -.097955246913580 .127700631963247 .899
1st and 3rd -.159575429087623 .133532322140952 .699
1st and 4th -.297619047619047 .261859534113862 .731
2nd and 3rd -.061620182174043 .139173703938766 .978
2nd and 4th -.199663800705467 .264780766707118 .903
3rd and 4th -.138043618531424 .267642082024765 .966
For the between groups factor, the sum of squares is reported as .971, with 3 degrees
of freedom. The mean square is calculated by dividing the sum of squares by the degrees of
freedom, resulting in a value of .324. The F-value, which indicates the ratio of the between
groups variability to the within groups variability, is 756. In this case, the significance level is
.521, which is higher than the typical threshold of .05, suggesting that the observed
differences are not statistically significant.
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The majority of the respondents are first year students with a percentage of 37.66. It is
followed by the second year and third year levels with percentages of 31.17 and 26.62,
respectively. The fourth-year level had the least percentage of 4.55.
Based on the data presented, here are some proposed teachings and learning strategies
to further satisfy the learning on professional courses
Table 15
Proposed to Enhance Teaching and Learning Strategies
Objective Strategies Timeline

TEACHING a. Increase the 1. Prerequisite of accounting knowledge First
AND confidence of Accounting is not about Semester
LEARNING accounting memorizing lessons but it is the
students in ability to understand deeply and
confronting find necessary information or data.
unstructured
problems. 2. Understand the context
b. Increase interests In just a snap, one cannot
of accounting conclude that he/she understand the
students to whole context. Failure to properly
continue pursuing define what type of problem it is
accounting will cause difficulties in justifying a
profession. solution/s to the problems. It takes
time to fully understand and to
formulate the problem, there are no
shortcuts.
3. Framing unstructured problems
Exploring thoroughly the
problem and having an adequate
framework in evaluating
information and possible solutions
can resolve the problem and reduce
the risk of making poor decisions.
4. Resolving an unstructured problem
In most cases, accounting
students find it difficult to strongly
justify their own opinions to
complete the task in resolving an
unstructured problem/s. There are
doubts if their own solutions are
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correct or not, but it will produce

good results if the mentioned skills
before this is being applied
adequately
FACILITIES a. It can benefit the 1. The school may add air conditioner to One (1)
students, school, other studying facilities and classrooms or year
and faculty in the more electric fans for proper ventilation and
long run since cope with the temperature of the country. It
students tend to will help them to focus and feel comfortable
feel like more during the class.
comfortable to
study in an 2. The school may put white boards, Six (6)
institution with projectors, and larger television for more months
good and visual for the lecture.
complete
facilities. 3. The school may provide the students a One (1)
homeroom or a place to study to be able for year
them to review and rest during their vacant
time.
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CHAPTER 4
SUMMARY, CONCLUSIONS, AND RECOMMENDATIONS
This chapter contains a Summary of the Study, Summary of the Results, Conclusions,
and Recommendations.
SUMMARY OF THE STUDY
The study, Accounting Students' Learning Satisfaction on Professional Courses: Basis
for Enhanced Teaching and Learning Strategies focuses on the level of satisfaction of
accounting students in Holy Cross College Pampanga in terms of their learning styles, the
professors' teaching styles, and the facilities provided by the institution.
The purpose of this study is to propose an enhanced learning-teaching strategy based
on the results from the learning satisfaction of accounting students in professional courses.
Quantitative causal-comparative research was utilized to gather information from respondents
and provide significant interpretations of the results.
The questionnaire was modified from two studies that aimed to determine
respondents' satisfaction with their own learning. It was given a rating on a five-point Likert
scale, with the phrases "not satisfied at all" and "extremely satisfied" serving as its endpoints.
The researchers originally conducted pilot testing of the modified instrument with accounting
students from Don Honorio Ventura State University to evaluate the validity and reliability of
the research instrument.
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SUMMARY OF THE RESULT
1. Most respondents were 21 years old and above, which had a percentage of 34.42.
Meanwhile, respondents fell under 18 years old had the lowest percentage of
respondents (14.29%). With regards to sex, among the two groups, females had
the highest percentage, accounting for 81.82%, in which 18.185 of the
respondents were male. In terms of year level, the majority of respondents were
from the first year which had 37.66% of the respondents. On the other hand,
fourth year accounting students got the lowest number of respondents.
2. Based on the findings with regard to the learning styles, accounting students are
very satisfied. It was evident having an overall mean of 3.97 the highest among
the three variables, they have learned a lot regarding their accounting professional
courses. That the institution manages to meet the expectation of the student and
they successfully teach the student their desire preference on how to taught that
able them to master the element of financial statement, fundamental, concept,
features of accounting, and the highest mean that the parameters of learning style
get is the recording of transactions using debit and credits that help them to satisfy
their learning on accounting courses.
3. Based on the findings the mean differences between the age groups are not
statistically significant. The age groups 19 and 20 have a slight difference.
However, the mean difference between the age groups 20 and 21 years above is
significant difference, indicating that there is a statistically significant difference
between these two groups. It indicates that the age groups of 20 to 21 and above
have the least satisfaction compared to the other group age in terms of learning
satisfaction because in this age groups there is a lot of pressure on them, their
academic loads and workload puts pressure on them and as a future graduates’
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weights for their satisfaction. The observed differences are not statistically
significant.
The findings indicate that there is a significant difference in accounting
students' satisfaction based on their sex. Male accounting students reported
slightly higher levels of satisfaction compared to female accounting students. The
interpreted as compared to female accounting students, males reported slightly
higher levels of satisfaction. Based on the result, there is no significant difference
in the satisfaction levels of male and female accounting students
The findings indicate in terms of year level, the first- year have the highest
number of respondents, on the other hand, fourth-year accounting students got the
lowest number of respondents. The results shown above state that, there is no
significant difference when the respondents are group according to their year
level.
4. Based on the results, accounting students are satisfied with the learning styles,
teaching styles, and facilities. It shows that Holy Cross College met the level of
satisfaction of accounting students. However, in order to continue this positive
feedback, consistency is the key to further satisfy the students.
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CONCLUSIONS
The primary goal of this research study was to determine the level of satisfaction of
accounting students toward learning professional courses. It is to distinguish the differences
that occur between variables and sub-indicators. It also aims to propose enhanced teaching-
learning strategies.
1. Based on the findings, the majority of the respondents were 21 years old and above,
female, and first year accounting students.
2. In the enumerated indicators of learning styles, teaching styles, and facilities, it shows
that accounting students are very satisfied.
3. The results were interpreted as there was a significant difference in the learning
satisfaction of the students when they are grouped according to their age and sex.
4. Accountancy is a course that is in demand not only here in the Philippines but also in
other countries. Professors may still use the approaches they have used throughout the
school year, and may adopt new strategies; there must be a way to keep students
interested in learning accounting.
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RECOMMENDATIONS
1. It is recommended that the accounting department may encourage more male students
to enroll in this program (Accountancy) by inspiring them that Accountancy is in
demand not only in the Philippines but also in other countries.
2. Since the accountancy students are least satisfied with the classroom and other facility
of the school. The main goal of this strategy is to further satisfy the students on their
environment inside the school to make them feel more comfortable while studying
their professional courses. This movement might be costly and can be a financial
burden for the institution; it can take a few or more years for this to be implemented.
It may benefit the students, school, and faculty in the long run since students tend to
feel more comfortable studying in an institution with good and complete facilities.
3. This study emphasized that the differences in age group and sex of the students are
contributing factors to their differences in the level of learning satisfaction. It showed
that students aged 21 years old are more satisfied than students aged 20 and that male
students have a higher level of satisfaction compared to females. Considering these,
the researchers may recommend for the institution to have annual seminars for
different age and sex groups about "Tips on How to Study" and "Study Habits" for
them to fully understand their ways of learning and have higher learning satisfaction
levels. Also, the researchers may recommend future researchers to examine the
factors that affect the learning satisfaction of the students when grouped according to
their age and sex.
4. Student shows satisfaction with the learning styles, teaching styles, and facilities of
the institutions that can help and improve the learning satisfaction of the accounting
student in their professional courses. Helping accounting students in solving
unstructured problems can be a way to further improve the learning satisfaction of
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accounting students. It can increase their confidence in confronting unstructured
problems. It can also increase the interest of students to continue pursuing the
accounting profession
Unstructured problems are infrequent in nature, wherein these types of
problems may not be easily recognized upon initial occurrence. For instance,
unstructured problems are one of the factors why accounting students lose their
interest in pursuing this profession. Further, it requires trying new ways of thinking
and will take a lot of practice to become an effective and efficient problem solver.
5. As demonstrated by this study, learning satisfaction in professional courses presents a
variety of intriguing issues and approaches for implementing the learning strategies
of accounting students. In this paper, some of those issues and methods were
discussed, along with some potential fixes. In this section, we offer some
recommendations for future researchers in this field as we wrap up the dissertation.
The authors recommend that further research look at the measures used in identifying
students who are at risk for falling academically and assess the effectiveness of
interventions designed to enhance study habits in an academic counseling setting.
Future researchers may use the results of this research for comparison with their
future studies.
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https://doi.org/10.1016/j.heliyon.2021.e07628
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APPENDICES
APPENDIX A: RESEARCH INSTRUMENT
Put a check on the box that corresponds to your answer.
Age:
 18 years old
 19 years old
 20 years old
 21 years old and above
Sex:
 Male
 Female
Year level:
 1st
 2nd
 3rd
 4th
Indicate your level of satisfaction by putting a check with the following items related to your
satisfaction on learning, teaching styles and facilities listed below. Use a scale of 1 to 5 as:
• 5- Extremely Satisfied • 1-Not Satisfied at all
• 4-Very Satisfied
• 3-Satisfied
• 2-Slightly Satisfied
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Learning Satisfaction 5 4 3 2 1
Taught me the elements and uses of financial statements
Taught me the fundamental accounting concepts
1Helped me to understand the basic features of accounting
Taught me how a transaction affects financial statements
Showed me that a strong understanding of accounting may increase my
chances of success in business
Taught me that accounting supports economic decision making
Helped me to appreciate the role and cycle of accounting
Taught me to use appropriately the debits and credits in recording
transactions
Helped me to understand the principles underlying the accounting
information systems
Gave me a broad view of accounting’s role in providing society’s need for
information
Taught me that accounting is an information development and
communication Function
Promoted a desire to learn the accounting concepts
Enhanced my analytical skills
Taught me to memorize accounting rules
Helped me to develop an attitude of lifelong learning
Helped me to think and develop reasoning skills
Enhanced my ability to confront unstructured problems
Showed me that the field of accounting is exciting
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Increased my interest in the field of accounting
Helped me to understand the career opportunities in accounting
Teaching Styles 5 4 3 2 1
Objectives are clearly stated before the lesson starts
Teaching professional skills are up-to-date
Professors’ competency on the topic
Making use of various teaching aids like whiteboard, visual aids, accounting
manual, practice sets, syllabi in teaching, books, journals, newspapers, etc.
Presents lessons using appropriate teaching strategies and methods like
recitation, lecture, demonstration, etc. to ensure the students understanding
Properly balances theories and problems
Giving out pre-tests
Group work sessions conducted by professors
Professors serve only as an instructor
Facilities 5 4 3 2 1
Satisfaction with the information technology facilities and online learning
facilities provided by the institution
Satisfaction with the classrooms and other study facilities provided by the
institution
Satisfaction with the safety and convenience of infrastructure and other
study facilities
Satisfaction with the sanitary facilities
Satisfaction with the library facilities provided by the institution
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APPENDIX B: CONTEXT VALIDATION
Direction: This Tool asks for your evaluation of the questionnaire to be used in the
gathering for the research stated above establishes its validity. You are requested to
give honest assessment using the criteria below; please check only () one from the
selection.
Table 1: Validity Matrix
Scale Interpretation Description
5 The questionnaire is valid and provide unbiased data for the

Very High Validity
5 investigation, allowing 0 to 5% error

High Validity

Valid

Less Validity
1 The questionnaire is NOT valid and provide unbiased data for the
Not Valid at all
Rating
Indicators 1 2 3 4 5
1. The indicators in the questionnaire consistently and ✓
accurately measure each variables of the investigation
2. The questionnaire fits with the variables under ✓
investigation, thus measuring what it tends to measure
3. The questionnaire has the ability to gather factual data, ✓
eliminating biases and subjectivity
4. Quick and complete data can be generated by the ✓
questionnaire within the stated time frame allowed to
obtain the data
5. The questionnaire has influence on the variables being ✓
measured
6. The questionnaire is framed in a clear, simple, in order to ✓
avoid risk of error.
7. The questionnaire is capable of generating data that will ✓
be of value and practical use to the sectors concerned in
the study.
Holy Cross College

Approved Disapproved
Comments and/or Recommendations:
Approved by:
Engr. Fernando B. Canlas
Validator
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selection.

Very High Validity

High Validity

Valid

Less Validity
Not Valid at all
Rating
1. The indicators in the questionnaire consistently and /
2. The questionnaire fits with the variables under /
3. The questionnaire has the ability to gather factual data, /
4. Quick and complete data can be generated by the /
obtain the data
5. The questionnaire has influence on the variables being /
measured
6. The questionnaire is framed in a clear, simple, in order to /
7. The questionnaire is capable of generating data that will be /
of value and practical use to the sectors concerned in the
study.
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The instrument is face validated by the undersigned and is found to be free from
culture biases. The items effectively captured the topic under investigation. The instrument is
therefore ready to be used by the researchers in their data gathering for the implementation of
their study.
Approved by:
Ms. Jo Ann Gamboa, CPA
Validator
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selection.

Very High Validity

High Validity

Valid

Less Validity
Not Valid at all
Rating
1. The indicators in the questionnaire consistently and /
2. The questionnaire fits with the variables under /
3. The questionnaire has the ability to gather factual data, /
4. Quick and complete data can be generated by the /
obtain the data
5. The questionnaire has influence on the variables being /
measured
6. The questionnaire is framed in a clear, simple, in order to /
7. The questionnaire is capable of generating data that will be /
of value and practical use to the sectors concerned in the
study.
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The research instrument is dependable and valid, thus it is now prepared to be
employed in the data collection phase of the study.
Approved by:
Kim Arrianne Cunanan, MBA
Validator
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APPENDIX C: CRONBACH ALPHA USING SPSS
“Accounting Students' Learning Satisfaction on Professional Courses: Basis for Enhanced
Teaching and Learning Strategies”
RELIABILITY TEST
Accounting Students' Learning Satisfaction on Professional Courses
Case Processing Summary

N %
Case Valid 15 100.00
Excluded 0 .0
Total 15 100.0
Reliability Statistics
Cronbach's Alpha N of Items
.966 34
The reliability test conducted on accounting students' learning satisfaction on
professional courses indicates a high level of internal consistency. Cronbach's Alpha, a
commonly used measure of reliability, yielded a value of .966, which is close to 1. This
suggests that the items used in the survey to assess accounting students' learning satisfaction
are highly reliable. The N of items is reported as 34, indicating the total number of items
included in the survey instrument. The higher the number of items, the more comprehensive
the assessment of learning satisfaction. In this case, a relatively large number of items were
used, which likely contributed to the high reliability score. The case processing summary
reveals that 15 valid cases were included in the analysis, and no cases were excluded. This
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suggests that all the data collected from the accounting students were deemed usable and
suitable for analysis. Overall, these reliability statistics provide evidence that the survey used
to measure accounting students' learning satisfaction on professional courses is reliable and
internally consistent. This indicates that the survey instrument is capable of consistently
measuring the construct it intends to assess. Researchers and practitioners can have
confidence in the results obtained from this survey when studying or evaluating the learning
satisfaction of accounting students in professional courses.
Holy Cross College

APPENDIX D: LETTER
Holy Cross College

APPENDIX E: CURRICULUM VITAE
MARIA JULIA NIÑA G. ARONCE
Bachelor of Science in Accountancy

Paralaya, Candaba, Pampanga
Contact #: 09918047135
majulianina.17@gmail.com
EDUCATIONAL BACKGROUND:
TERTIARY : HOLY CROSS COLLEGE
Sta.Lucia, Sta. Ana, Pampanga
2020 - Present
SECONDARY(SENIOR) : PASIG NATIONAL HIGH SCHOOL

Pasig, Candaba, Pampanga
2018 - 2020
SECONDARY(JUNIOR) : PARALAYA HIGH SCHOOL

2014 – 2018
PRIMARY : PARALAYA ELEMENTARY SCHOOL

2008 – 2014
PERSONAL INFORMATION:
Date of Birth : April 17, 2002
Place of Birth : Paralaya, Candaba, Pampanga
Age : 21
Gender : Female
Nationality : Filipino
Religion : Catholic
Height : 5’5
Weight : 80kg
I hereby certify that the above information is true and correct to the best of my
knowledge and belief.
MARIA JULIA NIÑA G. ARONCE

Researcher
Holy Cross College

VINCE EZEHKIEL U. CUELLAR

Pasig, Candaba, Pampanga
Contact #: 0977-428-4007
vinceezehkiel@gmail.com
COLLEGE : HOLY CROSS COLLEGE
2020 – Present
SECONDARY (SENIOR) : HOLY CROSS COLLEGE

2018 - 2020
SECONDARY JUNIOR : HOLY CROSS COLLEGE

2014 - 2018
PRIMARY : CANDABA ELEMENTARY SCOOL

Baus, Candaba Pampanga
2008 – 2014
Date of Birth : June 28, 2002
Age : 20 years old
Place of Birth : Dagatdagatan, Caloocan City
Religion : Roman Catholic
Sex : Male
Civil Status : Single
Religion : Catholic
Height : 5’11
Weight : 77 kg
VINCE EZEHKIEL U. CUELLAR

Researcher
Holy Cross College

CHARLENE G. MAGLANQUE

Sta. Maria, Sta. Ana, Pampanga
Contact #: 0951-329-8806
gcharlene143@gmail.com
2020- Present
SECONDARY (SENIOR) : SAN LUIS NATIONAL HIGH SCHOOL

Sto. Tomas, San Luis, Pampanga
2018-2020
SECONDARY (JUNIOR) : STA. CATALINA HIGH SCHOOL

Sta. Catalina, San Luis Pampanga
2014-2018
PRIMARY : STA. CATALINA ELEMENTARY SCHOOL

Sta. Catalina, San Luis Pampanga
2008-2014
Date of Birth : November 27, 2001
Place of Birth : San Luis District Hospital
Age : 21
Gender : Female
Religion : Catholic
Height : 5’5
Weight : 75 kg
CHARLENE G. MAGLANQUE
Researcher
Holy Cross College

PATRICIA S. MACAPAGAL

San Mateo, Arayat, Pampanga
Contact #:09059673066
macapagalpatricia999@gmail.com
2020- Present
SECONDARY (SENIOR) : HOLY CROSS COLLEGE

2018-2020
SECONDARY (JUNIOR) : CAMBA HIGH SCHOOL

Camba, Arayat, Pampanga
2014-2018
PRIMARY : SAN MATEO ELEMENTARY SCHOOL

San Mateo, Arayat, Pampanga
2008-2014
Date of Birth : August 29, 2001
Place of Birth : San Mateo, Arayat, Pampanga
Age : 21
Gender : Female
Religion : Born Again Christian- JIL
Height : 5’2
Weight : 49kg
PATRICIA S. MACAPAGAL
Researcher
Holy Cross College

JANELLE M. TUNGOL

Contact #:09169741667
janelletungolm@gmail.com
2020- Present
SECONDARY (SENIOR) : TELESFORO and NATIVIDAD ALFONSO HS

2018-2020
SECONDARY (JUNIOR) : TELESFORO and NATIVIDAD ALFONSO HS

2014-2018
PRIMARY : STA. MARIA ELEMENTARY SCHOOL

2008-2014
Date of Birth : November 16, 2001
Place of Birth : Sta. Ana, Pampanga
Age : 21
Gender : Female
Religion : Catholic
Height : 5’3
Weight : 50kg
JANELLE M. TUNGOL
Researcher
Holy Cross College

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Holy Cross College

Sta. Lucia, Sta. Ana, Pampanga

ACCOUNTING STUDENTS' LEARNING SATISFACTION ON PROFESSIONAL

COURSES: BASIS FOR ENHANCED TEACHING AND LEARNING

Aronce, Maria Julia Niña G.

Cuellar, Vince Ezehkiel U.

Holy Cross College

This accounting research entitled “ACCOUNTING STUDENTS’ LEARNING

SATISFACTION ON PROFESSIONAL COURSES: BASIS FOR ENHANCED

TEACHING AND LEARNING STRATEGIES”, prepared and submitted by GROUP 5

in partial fulfillment of the requirements for the degree Bachelor of Science in

Accountancy/Accounting Information System, is hereby recommended for approval and

GIENAH LYN M. MALLARI, CB, Ph.D. BA

AIRA MAY B. CANLAS, MBA

Approved in partial fulfilment of the requirements for the degree Doctor of

MARVIN O. MALLARI, PCpE, Ph.D EnM

JIEGO A. REYES, LPT, DB MARK ANTHONY A. CANLAS, LPT, Ph.D. BA

Accepted in partial fulfilment of the requirements for the degree Doctor of

ANUAR I. LOBO, CPA MARVIN O. MALLARI, PCpE, Ph.D EnM

Holy Cross College

this research possible.

author to do it with enough knowledge.

To their research questionnaire validators: Engr. Fernando B. Canlas; Ms. Kim

constructive criticism and feedback to make this study more reliable.

the survey was a success.

Holy Cross College

relievers and provided assistance whenever needed.

would definitely pay off.

Holy Cross College

Holy Cross College

Title Page ...………………………………………………………………………...

CHAPTER1. THE PROBLEM AND ITS BACKGROUND

Conceptual Framework ……………………………………………………… 15

Statement of the Problem ……………………………………………………. 17

Null Hypothesis ……………………………………………………………… 18

Scope and Delimitations ……………………………………………………... 18

Significance of the Study …………………………………………………….. 19

Definition of Terms ………………………………………………………….. 20

CHAPTER2. RESEARCH METHODOLOGY

Research Design ……………………………………………………………... 21

Locale of the Study ………………………………………………………….. 22

Research Instrument …………………………………………………………. 23

Data Gathering Procedure …………………………………………………… 23

Data Analysis Technique and Statistical Treatment …………………………. 24

Ethical Consideration ………………………………………………………... 26

Holy Cross College

CHAPTER3. RESULTS AND DISCUSSION

Demographic Profile of the Respondents …………………………………… 27

Learning satisfaction on Professional Courses with

regards to Learning style ……………………………………………….….… 29

Learning satisfaction on Professional Courses with

regards to Teaching Style ……………………………………………………. 31

Learning satisfaction on Professional Courses with

regards to Facilities …………………………………………………………... 32

Differences of Accounting Students’ Learning Satisfaction

when group according their Demographic Profile …………………………... 35

CHAPTER4. SUMMARY, CONCLUSSIONS, AND RECOMMENDATIONS

Summary of the Study ……………………………………………………….. 41

Summary of the Results ……………………………………………………… 42