QUANTITATIVE RESEARCH

Effectiveness of Study Habits in Relation to Academic

Performance of BSA Students in Preparation for LECPA

In Partial Fulfillment of the Requirements in AE 6

Accounting Research Method for the 1st Semester of School Year 2023-
2024
 Chapter 1

Introduction

According to the Philippine Professional Regulation Commission (PRC), the passing

rate for the Licensure Examination for Certified Public Accountants (LECPA) in the

Philippines has been consistently low in recent years. In 2022, the overall passing rate

was only 25.84%. This means that only about 1 in 4 examinees passed the exam.

There are a number of factors that contribute to the difficulty of the LECPA. First, the

exam is very comprehensive, covering a wide range of accounting topics, including

financial accounting, auditing, taxation, and management accounting. Second, the exam

is very challenging, with questions that require high levels of critical thinking and

problem-solving skills. Third, the exam is very competitive, with a large number of

examinees competing for a limited number of passing slots.

Effective study habits are fundamentally critical for academic success across

educational levels. Establishing consistent routines, schedules, and appropriate

environments that enable focused learning is key. For instance, a prudent practice is

setting aside an hour each weekday evening to review one's notes and readings

carefully and thoughtfully without digital distractions in a quiet study space conducive to

concentration. In addition, utilizing methods aimed specifically at strengthening

understanding and memory retention regarding the material, such as summarizing key

concepts through written outlines or charts, formulating potential test questions, and

clearly writing out answers helps solidify information further. Beyond scheduled
sessions for each subject, incorporating positive study habits like continually organizing

and indexing notes, books, and course materials to optimize efficiency also facilitates

success. Through these types of deliberate, concerted efforts students demonstrate

self-discipline and time management skills while purposefully progressing toward

educational goals.

In the research conducted by Jafari et al. (2019), the emphasis on time management

and effective study methods for accountancy students is pivotal. The study identifies

procrastination and distractions as significant hurdles that adversely affect academic

achievement within this specific academic domain. Notably, the research underscores

the positive correlations observed between higher grades and collaborative learning

strategies such as group studying and active class participation. This suggests that

engaging in teamwork and actively participating in classroom discussions contribute

positively to academic performance in the field of accountancy. The findings advocate

for a holistic approach to education, recognizing the value of not only individual effort

and time management but also the benefits derived from collaborative and participatory

learning experiences.

Tus (2020) reveals that students currently exhibit moderate pro-study attitudes and

habits, with specific areas like proactiveness, academic embrace, and strategic work

identified as potential areas for further improvement to unlock greater efficiency and

engagement. The research suggests that building these strengths in students prepares

them for higher education, with their current progress likely influenced by positive

factors such as upbringing, curriculum, and school practices. Actively nurturing these
study attitudes and habits could serve as a catalyst for unlocking even greater academic

excellence. Interestingly, despite the moderate habits, the present academic

performance of the students is stellar, suggesting that study approaches may not have

a significant impact on grades at this point. However, Tus emphasizes that monitoring

and implementing targeted programs from faculty can play a pivotal role in bolstering

learner attitudes, habits, and overall academic experiences. While current outcomes are

strong, the research underscores the importance of optimizing motivations and

behaviors for maximizing student potential. The study advocates for comprehensive

support, guidance, and encouragement at this critical juncture in a student's academic

journey. This collective effort can help cement an inner drive toward lifelong study

habits, paving the way for sustained success and excellence in future educational

endeavors.

Succeeding in academic pursuits, particularly in challenging fields such as accounting,

necessitates the cultivation of robust study habits and the implementation of proven

learning strategies. Establishing regular, dedicated study periods and minimizing

distractions are fundamental components in building good routines and discipline, laying

the groundwork for effective learning. Active participation in class further enhances

understanding and contributes to a comprehensive grasp of course material. To deepen

comprehension, employing techniques like summarizing key points, self-testing through

practice questions, and incorporating spaced repetition proves invaluable. By combining

the cultivation of strong study habits with the application of effective learning strategies,

aspiring accountants can confidently navigate their rigorous coursework, fostering a

solid foundation for future success. The highlights encompass the dual focus on both
study habits and learning strategies, offering examples such as maintaining a regular

schedule, dedicating a specific study space, and actively engaging in class attendance.

The delineation of specific strategies, including summarization, self-testing, and spaced

repetition, emphasizes their role in achieving better understanding and discipline.

Ultimately, this comprehensive approach sets the stage for the attainment of future

success in the demanding field of accounting.

 Background of the Study

Education is a vital component of personal and societal development, and academic

performance is a crucial measure of its effectiveness. In the context of higher education,

the Bachelor of Science in Accountancy (BSA) program serves as a cornerstone for

individuals aspiring to become certified public accountants and professionals in the field

of accounting. Success in the BSA program hinges not only on the quality of instruction

but also on the effectiveness of study habits employed by students as they prepare for

critical assessments such as the Licensure Examination for Certified Public Accountants

(LECPA).

The LECPA is a rigorous examination that demands a comprehensive understanding of

accounting principles, regulations, and practices. The performance of BSA students in

the LECPA is not only a reflection of their individual capabilities but also indicative of the

education system's effectiveness in preparing them for real-world challenges.

Consequently, the investigation into the effectiveness of study habits used by BSA

students in their preparation for the LECPA holds immense significance.

Quantitative research, as a methodological approach, is employed to systematically

examine and analyze data to establish relationships, patterns, and trends. In this study,

we will apply quantitative research methods to explore the connection between study

habits and the academic performance of BSA students in their LECPA preparation. The
primary objective is to investigate whether specific study habits or strategies have a

discernible impact on academic success in this highly specialized field.

Through the rigorous collection and analysis of data, this research aims to provide

valuable insights that can inform both BSA students and educators about the most

effective study habits. By identifying which methods yield the best results, students can

optimize their study approaches, potentially enhancing their academic performance and

readiness for the LECPA. Educators and institutions, in turn, can utilize these findings to

refine teaching methodologies and support systems, ultimately contributing to the

success of their students.

This study seeks to contribute to the ongoing dialogue surrounding educational

methodologies and their impact on academic achievement, with a specific focus on the

BSA program and LECPA preparation. As we delve into the intricacies of study habits

and their relation to academic performance, we anticipate that the results of this

research will prove valuable to a wide range of stakeholders, from students and

educators to educational policymakers and the broader academic community.

 Statement of the Problem

This study is generally aimed to determine the Effectiveness of study habits in relation

to academic performance of BSA Students in preparation on LECPA in The Great

Plebeian College.

Specifically, this study sought to answer the following questions:

1. What is the Demographic profile of the respondents in terms of

1-1 Gender

1-2 Age

1-3 School currently attending

1-4 Year level

2. What is the level of understanding of the BSA Students when it comes to Study
Habits

3. How can study habits affect educational achievement of the BSA students in

Pangasinan in terms of:

● Grades:

3-1 Sub-question: Do study habits contribute to higher grades of BSA students in

Pangasinan?

● Class standing:

3-2 Sub-question: Do BSA students in Pangasinan who maintain consistent study habits

generally achieve higher class standings?

● Class participation:

3-3 Sub-question: Is there a noticeable difference in class participation between BSA

students in Pangasinan who optimize the use of study habits and those who do not?

4. What is the distribution of general average grades in accounting subjects among

BSA students in Pangasinan who consistently engage in effective study habits?

 How many students fall within the grade range of 70-75?

 How many students fall within the grade range of 76-80?

 How many students fall within the grade range of 81-85?

 How many students fall within the grade range of 86-90?

 How many students fall within the grade range of 91-100?

5. What is the achievement level of those who practice study habits of the BSA

students in Pangasinan? Do they demonstrate a higher likelihood of winning

academic contests?

6. Are there any significant differences between those who practice study habits

and those who do not as BSA students in Pangasinan?

7. In what level of degree does study habits benefit those who practice it?

Significance of the Study

 The result of the study will be beneficial to the following:

⮚ Instructors. The result of this study can provide them with more detailed

information that they can share with their students.

⮚ Students. This study can help them get more information about time

management and how it can be very effective to school-life balance.

⮚ Future Researchers. The result of this study can be their basis for future

studies.

Scope and Delimitation

This study entitled "Effectiveness of Study Habits in Relation to Academic Performance

of BSA Students in Preparation for LECPA" will be conducted by the researchers within

the duration of the first semester of the Academic Year 2023-2024. The research will

involve 50 participants comprising accountancy students actively employing study

habits to improve their academic performance, particularly in anticipation of the

licensure examination for certified public accountants (LECPA). In addition to profiling

the respondents, the study aims to provide comprehensive insights into the

effectiveness of study habits among BSA students. The researchers will specifically

focus on evaluating the impact of study habits on academic performance, with a keen

emphasis on their relevance to the rigorous preparation required for the LECPA.
 Definition of Terms

Study habits – Study habits refer to the behaviors, practices, and strategies that

students regularly engage in when preparing for tests, classes, and other schoolwork.

LECPA – Licensure Examination for Certified Public Accountant is a professional

examination intended only for the Accountancy degree program. It is considered as one

of the hardest licensure examinations which ranked 5 out of 10 as stated by the

Professional Regulation Commission.