Determinants of Academic Performance in Taxation 1
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Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
DETERMINANTS OF STUDENTS’ ACADEMIC PERFORMANCE IN TAXATION
A Research Presented to the faculty of College of Business Education Technological Institute of the Philippines Manila
In Partial Fulfilment of the Reuirement for the Management Consultancy !ACCT" #$$% For the &egree of Bachelor of Science in Accountancy 'nder the ad(isory of Mr) Froilan S) *a+ausa
Alfonso, -omari C) Apolinar, Elaine E) &ela Torre, Torre, Mary Anne B) -uliano, -an Raniel &) Manes, Melody ") Sagdullas, -odie M
./01
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
DEDICATION 2e dedicate this research paper to our +elo(ed parents 3ho ha(e +een supporting us in e(ery 3ay physically, financially and emotionally) It is their unconditional lo(e that moti(ates us to set higher targets) They +ecome our +ac4+one during hard time and source of inspiration throughout our life) 2e 3ould li4e to than4 them for encouraging and cheering us up 3hene(er 3e feel li4e gi(ing up and losing hope) 2e 3ould also li4e to dedicate this research paper to our friends 3ho ha(e +een a family to us) For supporting e(ery decision that 3e made during the hard times, for gi(ing us moti(ation, and letting us feel that 3e can do e(erything as long as 3e holding each other arms)
1
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
ABSTRACT Students in the College of Business Education, particularly in the program of Financial Management Management Accounting and Accounting Accounting Technology echnology, e5hi+it different academic performance performance in the course Ta5ation 0 due to different determinants such as class en(ironment, class schedule, peer and facul faculty ty mento mentorin ring, g, refere referenc ncee mate materirials als,, co(e co(erag ragee and perso personal nal)) This This resea researc rchh asses assessed sed the the determinants of the student6s academic performance in ta5ation 0) The researchers ga(e out sur(ey uestionnaires to the Financial Management Accounting and Accounting Technology students 3hich composed of uestions that measures the respondent6s assessment to the determinants of their academic performance) The interpretation of data collected from the uestionnaires indicates that the class en(ironment greatly affects the student6s academic performance 3hile their class schedule is the least detrimental, this research 3ill contri+ute for further studies on similar topics) The The resp respond ondent entss of this this resea research rch 3as 3as from from the the stude student ntss of the the progr program amss Finan Financi cial al Management an Accounting Technology composed of mostly female 3ith ages 078./) Their grades ranges from 0)# to $)/ 3ith a mean grade of .)/) The factors under the Class en(ironment and *earning materials sho3ed a (ery effecti(e effect e5cept for si9e of the classrooms and the additional handouts pro(ided +y the professors) In the class schedule, the e(ening classes recei(e a some3hat effecti(e interpretation 3hile the rest of the factors 3ere effecti(e) Peer mentoring sho3ed a (ery effecti(e effect 3hile faculty mentoring results in only effecti(e effect) *astly, *astly, the factors under the co(erage co(erage and personal goals recei(ed recei(ed an effecti(e interpretation)
2
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
ACKNOWLEDGEMENT This research 3ould not +e completed 3ithout the academic, financial and moral support of the people 3hom 3e see4 help and undou+tedly aided us) 2e, the proponents of this research, 3ould li4e to ac4no3ledge the follo3ing people 3ho 3illingly help us to fulfill this research) First of all, :ur Almighty "od 3ho intangi+ly aided and guided us from a+o(e) ;e is 3hom 3e 4eep our faith and al3ays sho3ers us 3ith +lessing) To the Professor and CBE &epartment Chair, Mr) Froilan S) *a+ausa, 3ho ga(e us the opportunity to conduct this research, 3e o3e you our learnings and 4no3ledge) To Professor Shirley ') Espino 3ho guided us to prepare an ideal sur(ey uestionnaire and (alidated it for us to distri+ute to our respondents, 3e than4 you for accommodating our inuiries) To other CBE faculty mem+ers li4e Mr) Michael "atchalian, 3e than4 you for your ans3ers to our inuiries) 2e also li4e to ac4no3ledge our family 3ho plays a +ig part in this research and, o+(iously, in our li(es as our financial and moral supporter) To our friends and fello3 researchers, you, all, are a +ig help to us) 2e also li4e to ac4no3ledge oursel(es 3ho indi(idually indi(idually contri+utes a lot for the fulfillment fulfillment of this research) To Elaine Apolinar, -omari Alfonso, Mary Anne &ela Torre, Raniel -uliano, Melody Manes and -odie Sagdullas, than4 you for the team3or4)
Stati Statist stic ical al Trea Treatm tment ent 0# C*a+ C*a+te te!! 2 - P!e P!ee ent ntat atio ion3 n3 Ana$ Ana$1 1i i33 Inte Inte!+ !+!e !eta tati tion on
,4
C*a+te! 56 S)&&a!1 o' Findin%3 Conc$)ion and Reco&&endation $/
4
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy Summar Summaryy of Findi Findings ngs $/ Conclusion $$ Recommendation B ib $ io % ! a +* 1
07
A++endi8
04
$#
Ta+ulation of &ata
$@
2eighted Mean
>0
Sur(ey uestionnaire uestionnaire >$ Curriculum itae
>1
Alfonso, -omari C) Apolinar, Elaine E) &ela Torre, Torre, Mary Anne B) -uliano, -an Raniel &) Manes, Melody ") Sagdullas, -odie M)
5
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
Lit o' Fi%)!e
Figure 0
Research Paradigm
$ Lit o' Tab$e
Ta+le 0
Age of the Respondents 0@
Ta+le .
Program of the Respondents
Ta+le a+le $
"rad "rades es of the the Respo espond nden entts in Ta5at a5atio ionn 0
Ta+le >
Students Assessment in terms of Class En(ironment
..
Ta+le #
Students Assessment in terms of Class Schedule
.$
Ta+le a+le 1
Stud Studen ents ts Asse Assess ssm ment ent in in ter term ms of of Pe Peer Mento entoriring.> ng.>
Ta+le 7
Students Assessment in terms of Faculty Mentoring
.#
Ta+le ?
Students Assessment in terms of *earning Materials
.1
Ta+le @
Students Assessment in terms of Co(erage
Ta+le a+le 0/ 0/
Stud Studen ents ts Asse Assess ssme ment nt in in term termss of Per Perso sona nall "oal "oals.? s.?
Ta+le a+le 00 00
Summa Summary ry of Com Compo posi site te Mean Mean of of the the &ete &eterm rmin inant antss of Stud Student ents s Acade Academi micc Performance
.@
0@ ./
.7
6
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
C*a+te! , T*e P!ob$e& and it Bac"%!o)nd Int!od)ction
Academic achie(ement or !academic% performance is the outcome of education D the e5tent to 3hich a student, teacher or institution has achie(ed their educational goals !2i4ipedia%) It has +een a su+=ect of much discussion in the past and up to present times) E5tensi(e studies ha(e +een done and (arious conclusions ha(e +een reached) But this study aims to focus on a specified field of su+=ect 3hich is Ta5ation) The su+=ect of Ta5ation studies all of the ta5 la3s of income ta5, estate ta5, donor6s ta5, +usiness ta5 and other ta5es that are implemented +y our go(ernment) It is a common course in the Business program and it is a +oard su+=ect in the CPA *icensure E5amination) Any student studying ta5ation 3ill e(entually encounter issues regarding 3ith their academic performance 3ith the course, the cause may +e from their en(ironment, mentors, learning or reference materials, it may e(en +e +ecause of the constant changes on the implementing rules and regulation in Ta5ation) The main theme of this research is to assess the le(el of difficulty among the topics of Ta5ation considering determinants 3ith their academic performance) Currently, students struggle to o(ercome 3hy they are e5periencing difficulty difficulty 3hen studying ta5ation) Since these 3ea4nesses 3ea4nesses in the students 3ill hinder them in thoroughly a+sor+ing the 4no3ledge o+taina+le in the course of Ta5ation) The researchers 3ill find out ho3 the determinants in studying ta5ation affects the student6s academic
1
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy performance in Ta5ation and ho3 they handle it, and apply the results as an input to the integration re(ie3 course of the accountancy students in the Technological Institute of the Philippines)
2
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy This research is di(ided into # chapters chapters the first t3o chapters are a+out congregated data of the study) Third chapter focuses on the methodology for the data gathering of the study) Fourth chapter is a+out the presentation of the analysis and interpretation of the result of the study) And in the fifth chapter, discusses the conclusion of the findings of the research) Ob9ecti(e:
To assess the determinants that affect th e academic performance of the students in Ta5 0) State&ent o' t*e P!ob$e&:
The research entitled &eterminants of Students Academic Performance in Ta5ation 0G aimed to ans3er the follo3ing uestionsH 0) 2hat is the the profil profilee of the the respond respondents ents in in terms terms ofH ofH 0)0
Age
0).
Program
0)$
"rades
2
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy .)
3
;o3 ;o3 do the the stude student ntss asses assesss the foll follo3 o3in ingg deter determi mina nant ntss that that affe affect ct thei theirr Acad Academ emic ic
Performance in Ta5ation 0 as toH .)0
Class En(ironment
.).
Class Schedule
.)$
Peers Mentoring
.)>
Faculty Mentoring
.)#
*ea *earnin ning Ref Refeerence nce Ma Materials als
.)1
Co(erage
.)7
Personal "oals
Conce+t)a$ F!a&e#o!" INPU T S • Q u a n t it it a ti ti v e data, perspective of the seected respondents re!ardin! the" • # as as s $nviron%en t • # as as s Schedue • P ee ee r s &entorin! • 'acut( &entorin! • ) e a rn rn i n ! * +eference &aterias • #overa!e • Persona oas
P+-#$SS • .ssess%ent and ana(sis of ac/uired data throu!h surve( /uestionnair e re!ardin! on ho0 the deter%inant s aect the Students2 acade%ic perfor%ance in Ta3ation
Figure 0H Research Paradigm
-UTPUTS • .ction Pan for the i%prove%en t of Students4 acade%ic perfor%ance in Ta3 Ta3 15
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy The main concern of this study is to assess ho3 the determinants of academic performance of the students in Ta5ation and ho3 they o(ercome their shortcomings) The effecti(eness to sur(i(a+ility of ha(ing further inputs to Ta5ation depends upon the Class En(ironment, Schedule, Peers, Faculty Mentoring, *earning Reference Materials and the Co(erage of the su+=ect) Sco+e and De$i&itation
This study 3as conducted at the Technological Institute of the Philippines8Manila and limited only to the currently enrolled students of College of Business Education specifically >th BSAT and FMA program of 0st semester School th year le(el) In this study, the
findings of the research 3ill moti(ate, enlightened and +ecome +eneficial students of TIP) Teac*e!) This refers to professional teachers 3ho too4 the four8year program of Bachelor of
Science in Accountancy and passed the CPA *icensure E5amination) In this study, the teachers 3ill +e guided on 3hat is the appropriate teaching techniue to impro(e students performance and +ecomes a3are of the determinants that affect the +eha(ior of the students) Sc*oo$ Ad&init!ato!; They are the personnel in charge of ensuring that students 3ill get
proper facilities, and learning materials needed for the +enefit of the students) In this study, the findings of the research 3ill help them to pro(ide a +etter learning en(ironment and additional learning materials that 3ill increase the performance of the students) F)t)!e Reea!c*e!; The findings of the study 3ill ser(e as a reference and good source of
useful information for their future researches) De'inition o' Te!& Acade&ic Pe!'o!&ance8is the outcome of education, the e5tent to 3hich a student has achie(ed
their educational goals)
5
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy Be*a(io! – Response of an indi(idual to a certain determinant C$a En(i!on&ent8 refers to the place 3here the student conducts their study such as the classroom
and li+rary C$a Sc*ed)$e – refers to the time allotted for each su+=ect) Co&+!e*eni(ene8 of large scope comprehending or thoroughly understanding 3ith one6s mind
ha(ing an e5tensi(e mental range or grasp, as of a particular su+=ect or many su+=ects) Co(e!a%e – scope of topic of the su+=ect CPALE – Certified Pu+lic Accountant *icensure E5amination Fac)$t1 Mento!in%8 refers to the 3ay mentors teach the th e concept of Ta5ation Pee! Mento!in% Mento!in% – refers to the 3ay peers, classmates or friends teach and share the 4no3ledge in
Ta5ation) Po+)$ation – The target group under in(estigation) The entire set under consideration) Re'e!enceth year BSAT and FMA students) The presentation includes the narrati(e discussion of the result of gathered date, 3hich are illustrated in the ta+les +elo3) SOP,: SOP,: W*at W*at i t*e +!o'i$ +!o'i$ee o' t*e Re+on Re+ondent dent in te!& te!& o' t*e 'o$$o#i 'o$$o#in%: n%:
0)0
Age
0).
Program
0)$
"rades
17
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
18
Socio6De&o%!a+*ic P!o'i$e o' t*e Re+ondent Tab$e , A%e o' t*e Re+ondent F ! e = ) e nc 1
>
># 1 /
??).> 00)71 /
5,
,??;??>
A%e @in 1ea!
078./ .0 . 08.> .# a+o(e
Tota$
The 0st ta+le sho3s the socio8demogra socio8demographic phic profile of the respondents of >th year BSAT and FMA students in TIP Manila +ased on age) ??).> of the respondents +elonged to the group of 078./ years of age 3hile 00)71 of the respondents +elonged to .08.> years of age)
Tab$e . P!o%!a& o' t*e Re+ondent
P!o%!a&
F!e=)enc1
>
.@ ..
#1)?1 >$)0>
5,
,??;??>
BSAT FMA
Tota$
The ta+le . sho3s that the respondents respondents of this research 3as composed composed of #1)?1 BSAT BSAT students and >$)0> are the FMA >th year students) Tab$e 0
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
29
G!ade o' t*e Re+ondent in Ta8 , Frequency
%
1
0
0%
1.25
0
0%
1.5
1
1.96%
1.75
5
9.80%
2
32
62.75%
2.25
10
19.61%
2.5
2
3.92%
2.75
0
0%
3
1
1.96%
Grades
Total
51
100.00%
Ta+le $ sho3s the academic performance of the respondents in Ta5ation 0) The grades of the respondents range from 0)# to $)/ 3ith the mean grade of .)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
SOP.: SOP.: o# o# do t*e t*e t)den t)dent t ae ae t*e t*e 'o$$ 'o$$o#i o#in% n% dete! dete!&i &inan nant t t*at t*at a''e a''ect ct t*ei! t*ei! Acade&ic Pe!'o!&ance in Ta8ation , a to:
.)0 Class Class En(iro En(ironme nment nt .). Class Class Schedul Schedulee .)$ Peers Peers Mento Mentorin ringg .)> Faculty Faculty Mentori Mentoring ng .)# *earning *earning Referenc Referencee Materials Materials .)1 .)1 Co(er Co(erag agee .)7 Persona Personall "oals "oals The follo3ing ta+les sho3ed ho3 the students assessed the follo3ing determinants that affect their Academic Performance in Ta5ation 0 as to class en(ironment, class schedule, peers mentoring, faculty mentoring, learning reference materials, co(erage and personal goals)
21
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
22
Tab$e 2 St)dent’ ae&ent in te!& o' C$a En(i!on&ent a!iab$e ,;
WM
Ran"
>)0>
>
e!ba$ Inte!+!etation
CLASS ENIRONMENT
0)0 The classrooms are appropriately si9ed for all the students to clearly hear the teachers discussion) 0). The classrooms are 3ell8(entilated and comforta+le) 0)$ The classrooms are clean and 3ell8maintained) 0)> Classrooms are conduci(e enough for learning) Co&+oite Mean OERALL RANK
Effecti(e >)..
$
>)10 >).7 >)$0
0 .
ery Effecti(e ery Effecti(e ery Effecti(e
,
Ta+le > presents the students assessment in terms of class en(ironment) They find that the class rooms are appropriately si9ed for all the students to clearly hear the teachers discussion 3ith a 3eighted mean of >)0>, thus it is effecti(e) They appreciate that the class rooms are 3ell8(entilated and comforta+le to their study resulted to >).. 3eighted mean, hence it is (ery effecti(e) They see that the class rooms are clean and 3ell8mainta 3ell8maintained, ined, and (ery effecti(e effecti(e 3ith >)10 3eighted 3eighted mean and they also percei(ed that the class rooms are conduci(e enough for their learning 3ith a >).7 3eighted mean, 3hich is (ery effecti(e) They rated the class rooms cleanliness and 3ell maintained 3ith a (ery effecti(e 3eighted mean of >)10 as the highest) For the total, it has a composite mean of >)$/@ 3ith a (er+al interpretation of ery Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
23
Tab$e 5 St)dent’ ae&ent in te!& o' C$a Sc*ed)$e
.;
a!iab$e CLASS SCEDULE
WM
Ran"
e!ba$ Inte!+!etation
.)0 Morning class is good for the students to perform 3ell)
$)1#
$
Effecti(e
.). E(ening class is good for the students to perform 3ell)
$)0?
>
.)$ The time allotted for each class is enough to learn) .)> The schedule is efficiently ma5imi9ed for learning)
$)?? >)// $)1?
. 0
Some3hat Effecti(e Effecti(e Effecti(e
Co&+oite Mean OERALL RANK
/
Ta+le # sho3s the assessment in terms of class schedule 3hich refers to the time of the class, the time allotment and the efficiency of the schedule) From the ta+le sho3n a+o(e, the students find the morning class, enough time allotment and efficiently ma5imi9ed schedule, effecti(e 3ith the 3eighted mean of $)1#, $)?? and >)// respecti(ely) According to them, e(ening class is some3hat effecti(e for their learning 3ith a 3eighted mean of $)0?) They find it less con(enient to study in e(ening class according according to their learning learning style) For the total, it has a composite composite mean of $)171 3ith a (er+al interpretation of Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
24
Tab$e 7 St)dent’ ae&ent in te!& o' Pee! Mento!in%
0;
a!iab$e PEER MENTORING
$)0 "roup discussions are helpful) $). Classmates moti(ate students to +e more competiti(e) $)$ The students peer8relationship encourage each other to study 3ell) $)> Support group is helpful) Co&+oite Mean OERALL RANK
WM
Ran "
>)$7 >)0?
0 $
>)01
>
>)$0 >).#
.
e!ba$ Inte!+!etation
ery Effecti(e Effecti(e Effecti(e ery Effecti(e
0
Ta+le 1 e5hi+its the assessment in terms of peer mentoring 3hich ser(ed as a 3ay to aid in the students learning in TAL 0) The students +elie(ed that group discussions 3ith their fello3 classmates and +eing part of a support group is (ery effecti(e in their learning 3ith a (ery close 3eighted means of >)$7 and >)$0 respecti(ely) :n the other hand, they see their classmates moti(ation to +e more competiti(e and their students peer8relationship that encouraged them to study 3ell is effecti(e 3ith >)0? and >)01 3eighted mean in particular) For the total, it has a composite mean of >).## 3ith a (er+al interpretation of ery Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
25
Tab$e /
2;
a!iab$e FACULT FACULT MENTORING
>)0 >)0 Pro Proffessor share haress the theiir e5 e5per perience nce in in the the field of ta ta5ati ation) on) >). Professors ela+orately e5plain the lessons to the students) >)$ Illustrates actual recent court decisions to ma4e it more practical) >)> Professors relates Ta5ation to accounting)
WM
Ran "
>).#
.
$)@/
>
>)/1
$
>)$$
0
e!ba$ Inte!+!etation
ery Effecti(e Effecti(e Effecti(e ery Effecti(e
Co&+oite Mean 2;,2 OERALL RANK 2 St)dent’ ae&ent in te!& o' Fac)$t1 Mento!in%
Ta+le 7 illustrates the assessment in terms of the professors 3ay of teaching the students) The students find it effecti(e that the professors ela+orately e5plain the lessons and illustrate actual recent court decisions to ma4e it more practical for them, garnering a 3eighted means of $)@/ and >)/1 respecti(ely) And the students (ie3ed that their professors efforts of teaching them +y sharing unselfishly their e5perience in the field of ta5ation and ho3 they relate ta5ation to accounting is (ery effecti(e 3ith 3eighted means of >).# and >)$$ separately) For the total, it has a composite mean of >)0$7 3ith a (er+al interpretation of ery Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
26
Tab$e 4 St)dent’ ae&ent in te!& o' Lea!nin% < Re'e!ence Mate!ia$
5;
a!iab$e LEARNING #)> Ther Theree are othe otherr refe refere renc ncee mater ateria ials ls in the the li+ra i+rary ry)) Co&+oite Mean OERALL RANK
WM
Ran"
>)/>
>
>).>
$
e!ba$ Inte!+!etation
Effecti(e
>)>@
ery Effecti(e 0 ery Effecti(e
>)>$ >)>$
.
ery Effecti(e
>)$ .
Ta+le ? manifests the assessment in terms of the learning reference materials a(aila+le to them) The students find that the handouts from their professors as an additional learning material is effecti(e in their study 3ith a 3eighted mean of >)/>, thus regular handouts from their professors 3ould +e a great help for them in their study) They also recogni9e that outside additional reference materials, reference materials prescri+ed in the sylla+us and other reference materials a(aila+le in the li+rary (ery effecti(e in their learning 3ith 3eighted means of >).>, >)>@, and >)>$) For the total, it has a composite mean of >).@@ 3ith a (er+al interpretation of ery Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
2
Tab$e St)dent’ ae&ent in te!& o' Co(e!a%e
a!iab$e 7;
WM
Ran "
e!ba$ Inte!+!etation
COERAGE
1)0 All topics in Midterm period are co(ered and discussed)
$)7?
.
1). All topics in Final period are co(ered and discussed)
$)7#
$
1)$ 'p8to8date information are incorporated 3ith the discussions topic)
$)@>
0
1)> The topics in the sylla+us are properly follo3ed)
$)17
>
Co&+oite Mean OERALL RANK
$)7?
Effecti(e Effecti(e Effecti(e Effecti(e
7
Ta+le @ presents the assessment in terms of the co(erage of TAL0 for the one 3hole semester) According to the students assessment, the co(erage of the course for one semester is effecti(e for their learning) They regard that all topics during Midterm and Final period are co(ered and discussed 3ith 3eighted means of $)7? and $)7# respecti(ely) And that the up8to8date information are incorporated 3ith the discussions topic 3ith a 3eighted mean of $)@>, and that the topics in the sylla+us are properly follo3ed 3ith a $)17 3eighted mean) For the total, it has a composite mean of $)7?> 3ith a (er+al interpretation of Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
27
Tab$e ,? St)dent’ ae&ent in te!& o' Pe!ona$ Goa$
/;
a!iab$e PERSONAL GOALS
7)0 I set a grade for the semester 3hich pushes me to study 3ell in Ta5 0) 7). I 3ant to o+tain a scholarship grant) 7)$ I 3ant an impressi(e transcript of records so I study 3ell in Ta5 0) 7)> I 3ant to graduate 3ith *atin honors 3hich lead me to ha(e good performance in Ta5 Ta5 0) Co&+oite Mean OERALL RANK
WM
$)@? $)@?
Ran"
e!ba$ Inte!+!etation
.)#
Effecti(e .)# Effecti(e
>)//
0
$)?.
>
Effecti(e Effecti(e
$)@# 5
Ta+le 0/ illustrates illustrates the assessment assessment in terms of their personal goals) Students percei(ed that setting their personal goal is effecti(e in helping them to +e moti(ated to perform 3ell in class) They set a grade for the semester and they 3ant to o+tain a scholarship scholarship grant earned a 3eighted 3eighted mean of $)@?) They aspire an impressi(e transcript of records so they study 3ell garnered a 3eighted mean of >)//) *astly they 3ant to graduate 3ith *atin honors 3hich lead them to ha(e a good scholastic performance in TAL 0 sho3ed a 3eighted mean of $)?.) For the total, it has a composite mean of $)@>1 3ith a (er+al interpretation of Effecti(eG)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
Tab$e ,, S)&&a!1 o' Co&+oite Mean o' t*e Dete!&inant o' St)dent’ Acade&ic Pe!'o!&ance in Ta8ation ,
Mean er+al Interpretation Ran4 >)$0 ery Effecti(e 0 0) Class En(ironment $)1? Effecti(e 7 .) Class Schedule >).# ery Effecti(e $ $) Peer Mentoring >)0> Effecti(e > >) Faculty Mentoring >)$ ery Effecti(e . #) *earning Materials $)7? Effecti(e 1 1) Co(erage $)@# Effecti(e # 7) Personal "oals Ta+le 00 sho3s the (aria+le Class Schedule ran4 as last 3ith the 3eighted mean of $)1? follo3ed +y the Co(erage that results in a 3eighted mean of $)7? Personal "oals has a 3eighted mean of $)@# A 3eighted mean of >)0> for the Faculty mentoring (aria+le >).# for the peer mentoring >)$ for learning materials and lastly, the (aria+le class en(ironment results in the highest 3eighted mean of >)$0) The top $ (aria+les 3hich are the Class En(ironment, *earning Materials and Peer Mentoring render a (ery effecti(e effect on the academic performance of the students in Ta5ation 0 3hile the rest of the (aria+le, Faculty Mentoring Personal "oals Co(erage and Class Schedule, results in an effecti(e effect only onl y)
CAPTER 5 S)&&a!1 o' Findin%3 Conc$)ion and Reco&&endation
28
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy This chapter co(ers the summary of findings presented on chapter > as 3ell as the deri(ed conclusion from the data gathered and collected and lastly, recommendation) S)&&a!1 o' Findin%
The follo3ing are the findingsH 0)
Profile of th the respondents 0)0 Age ??).> of the respondents +elonged to the group of 078./ years of age 3hile 00)71 of the respondents +elonged to .08.> years of age) 12 Program The respondents of this research 3as composed of #1)?1 BSAT students and >$)0> are the FMA >th year students) 13 "rade The grades of the respondents range from 0)# to $)/ 3ith the mean grade of .)/)
39
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy .)
Asse Assess ssme ment nt of of dete determ rmin inan ants ts of of the the Stud Studen ents ts acad academ emic ic per perfo form rman ance ce)) .)0 Class En(ironment
The sur(ey results sho3ed that the classrooms are clean and 3ell8maintained ran4ed first, second is that the classrooms are conduci(e enough for learning, third the classrooms are 3ell8 (entilated and comforta+le and last the classrooms are appropriately si9ed for all the students to clearly hear the teachers discussion) .). Class Schedule Based on the result conducted +y the researchers, students fa(ored the morning class than the e(ening class, they are also satisfied 3ith the time allotted for each class and that the schedule is efficiently ma5imi9ed for learning) .)$ Peer Mentori Mentoring ng The sur(ey results sho3ed the follo3ing ran4ing from highest to lo3estH "roup discussions and support group are helpful, competiti(eness among the class and the peer8relationship encourage each other to study 3ell) .)> Faculty Faculty Ment Mentorin oringg The result of the sur(ey sho3ed that the professors ela+orately e5plain the lessons to the students ran4ed last follo3ed +y illustrates actual recent court decisions to ma4e it more practical,
31
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy professor shares their e5perience in the field of ta5ation, professors relate Ta5ation to accounting ran4ed $rd, .nd, 0st respecti(ely) .)# *earningRefer *earningReference ence Materials Materials Reference materials help the students ran4ed first follo3ed +y there are other reference materials in the li+rary, outside additional reference materials are helpful to the students, there are handouts gi(en +y the professors as an additional learning materials ran4ed .nd, $rd, >th respecti(ely) .)1 Co(erage In terms of co(erage, the up8to8date information are incorporated 3ith the discussions topic ran4ed first, follo3ed +y all topics in Midterm period are co(ered and discussed, all topics in Final period are co(ered and discussed ran4ed .nd, $rd respecti(ely respecti(ely and last the topics in the sylla+us sylla+us are properly follo3ed) .)7 Personal "oals In terms of personal goals, graduating graduating 3ith *atin honors is the least factor that moti(ates the students to perform 3ell in Ta5 0 , follo3ed +y setting a target grade and o+taining a scholarship grant and lastly 3anting an impressi(e transcript of record is the main moti(ator)
32
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
Conc$)ion
Based on the foregoing findings, researchers arri(ed at the follo3ing conclusionsH The classrooms conditions are 3ell enough for learning +ut the students find the si9e of the rooms effecti(ely only) The classrooms are too +ig and spacious for a small num+er of students that they ha(e a difficulty in hearing the teachers discussion) The schedule of the classes is efficiently efficiently ma5imi9ed ma5imi9ed and the students +elie(ed +elie(ed that the time allotted for each class is enough for them to learn) The students also prefer morning classes than the e(ening classes) Peer mentoring has a positi(e positi(e relationship 3ith the academic performance performance of the students in Ta5ation) &iscussion +et3een the students greatly helps to comprehend the topics) The students find it (ery effecti(e effecti(e 3hen the faculty shares their e5perience e5perience in the field of ta5ation and relates the topics to accounting in order for them to understand thoroughly the discussions) The practical ela+orate e5planations and illustrations of actual recent court decisions are also effecti(e in their comprehension) Reference Reference materials prescri+ed in the sylla+us, references from outside and inside the institution institution are conduci(e for the students learning +ut they find the handouts gi(en +y their professors of great help if it +e pro(ided often to assist in their pursuit of +etter understanding of the course)
33
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy The students find the co(erage of Ta5 0 adeuate for one semester and the up8to8date information included during the class discussions are facilitati(e +ut ad=usting the length of discussion depending upon the +roadness of a particular topic in the course 3ill greatly aid them to comprehend and perform 3ell especially on ma=or e5ams so they dont need to haste the discussion =ust to meet the prescri+ed sylla+us) Students Students personal goals influence their scholastic performance performance on the course) But to 4eep them on trac4 3ith those goals they also need constant moral support as an indi(idual thus, professors 3ho inspire them in their chosen field of study is of great help for them) Rather than re(erse psychology, they find professors 3ho inspire them in a positi(e manner and positi(e feed+ac4 more encouraging and more moti(ating to study the course 3hole heartedly *astly, 3e conclude that the most to least influential determinants affecting the academic performance of the students in Ta5 0 are the follo3ing Class En(ironment, Reference Material, Peer Mentoring, Faculty Mentoring, Personal "oal, Co(erage, Class Schedule)
34
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
Reco&&endation
Based on the finding and conclusions, the follo3ing are the researchers recommendationsH Since the (ery effecti(e determinants are the Class En(ironment, Reference Materials and peer mentoring, these should +e gi(en attention and +e impro(ed so that it 3ill result to a +etter students academic performance in Ta5 Ta5 0) The student performance should +e impro(ed if the administration of the college pro(ides proper learning facilities to the students and also impro(e the en(ironment of the rooms or study areas) The gi(en materials materials must +e updated updated and easy to comprehend comprehend and more group e5perience, e5perience, acti(ities and discussions should +e gi(en li4e educational trips and practice sets for Income Ta5ation pro+lems)
35
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
Bib$io%!a+*1 Re$ated Lite!at)!e and St)d1 O&an Obe!(e!3 Socia$ 'acto! in'$)ence acade&ic +e!'o!&ance: St)d13 S)nda1 ,t*3 A+!i$ .?,5 Ric*a!d R; Iba!!a3 Iba !!a3 A Ta8 Ta8 Re'o!& on t*e CPA Boa!d E8a& S1$$ab)3 ? No( .?,5
Cano, F) and -usticia, F) !0@@$% Academic factors, learning strategies and learning stylesQ, Re(ista de Psicologia "eneral y Aplicada, >1H0, ?@8@@ Cano8"arcia, F) and ;ughes, E);) !.///% *earning and Thin4ing Styles StylesH an analysis of their interrelationship and influence on academic achie(ementG) Educational Psychology, ./H>, >0$8>$/) Cornett, C)E) !0@?$% 2hat you should 4no3 a+out teaching and learning stylesG) Bloomington, IO HPhi &elta Jappa Educational Foundation) Ent3istle, O)-) !0@?0% Styles of *earning and TeachingH an integrated outline of educational psychology for students, teachers, and lecturersG) *ondonH Fulton) "rasha, A)F) !0@@/% 'sing traditional (ersus naturalistic approaches to assessing learning styles in college teachingG) -ournal on E5cellence in College Teaching, I, .$8$? ;oney P) P) and Mumford, A) !0@@.% The Manual of *earning StylesG) MaidenheadH Peter ;oney) ;oney)
36
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy Jol+, &)A !0@71% *earning Style In(entoryH Technical Technical ManualG) BostonH McBer Co)) Jol+, &)A), Ru+in, I)M) and McIntyre, -)M) !0@7@% :rganisational PsychologyH an E5periential ApproachG) Engle3ood CliffsH Prentice ;all) Marriott, P) !.//.% A longitudinal study of undergraduate accounting students learning style preferences at t3o 'J uni(ersitiesG Accounting Education, IIH0, >$81. Phan, ;)P) !.//1% E5amination of student learning approaches, reflecti(e thin4ing, and epistemological +eliefsH A latent (aria+les approachG) -ournal of Research in Educational Psychology, 0/H>, #77–10/) Phan, ;)P) !.//7% E5amination of student learning approaches, reflecti(e thin4ing, and self8efficacy +eliefs at the 'ni(ersity of the South PacificH A path analysisG) Educational Psychology, .7H1,7?@–?/1) Phan, ;)P) !.//?% 'nifying different theories of learningH theoretical frame3or4 and empirical e(idenceG) Educational Psychology, .?H$, $.#–$>/) Schmec4, R)R) !0@??% *earning Strategies and *earning StylesG) Oe3 The topics in the sylla+us are properly follo3ed) /; PERSONAL GOALS
7)0 I set a grade for the semester 3hich pushes me to study 3ell in Ta5 0) 7). I 3ant to o+tain a scholarship grant) 7)$ I 3ant an impressi(e transcript of records so I study 3ell in Ta5 0) 7)> I 3ant to graduate 3ith *atin honors 3hich lead me to ha(e good performance in Ta5 0)
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
41
A++endi8 .: Wei%*ted Mean 5F
F
3F
2 F
1 F
T#TAL
F
&$
'
1.1 The classrooms are appropriately sized for all the students to clearly hear the teachers discussion. discussion.
90
10!
9
8
0
51
211
!.1!
"
1.2 The classrooms are #ell$entilated and comforta&le.
95
10!
12
!
0
51
215
!.22
'"
160
72
3
0
0
51
235
!.61
'"
100
100
18
0
0
51
218
!.27
'"
2.1 *ornin) class is )ood for the students to perform #ell.
65
6!
!5
10
2
51
186
3.65
"
2.2 "enin) class is )ood for the students to perform #ell.
20
80
39
18
5
51
162
3.18
+"
2.3 The time allotted for each class is enou)h to learn.
65
10!
18
10
1
51
198
3.88
"
70
96
36
2
0
51
20!
!.00
"
1!5
68
6
2
2
51
223
!.37
'"
2.2 (lassmates motiate students to &e more competitie.
90
96
27
0
0
51
213
!.18
"
2.3 The students peer$relationship encoura)e each other to study #ell.
100
8!
2!
!
0
51
212
!.16
"
2.! +upport )roup is helpful.
115
96
6
2
1
51
220
!.31
'"
!.1 rofessor shares their e,perience in the field of ta,ation.
120
80
9
8
0
51
217
!.25
'"
!.2 rofessors ela&orately e,plain the lessons to the students.
90
68
27
1!
0
51
199
3.90
"
1. CL CLASS EN!"#N$ENT
1.3 The classrooms are clean and #ell$ maintained. 1.! (lassrooms are conducie enou)h for learnin). 2. CLASS SC(E)*LE
2.! The schedule is efficiently ma,imized for learnin). 3. +EE" $ENT#"!NG 2.1 -roup discussions are helpful.
.
FAC*LT, FAC*LT, $ENT#"!NG
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
42
!.3 /llustrates actual recent court decisions to mae it more practical.
80
108
12
6
1
51
207
!.06
"
!.! rofessors relates Ta,ation to accountin).
115
92
12
2
0
51
221
!.33
'"
5.1 There are handouts )ien &y the professors as an additional learnin) materials.
85
92
21
8
0
51
206
!.0!
"
5.2 utside additional reference materials are helpful to the students.
90
108
18
0
0
51
216
!.2!
'"
130
96
3
0
0
51
229
!.!9
'"
120
100
6
0
0
51
226
!.!3
'"
6.1 ll topics in *idterm period are coered and discussed.
!5
112
27
8
1
51
193
3.78
"
6.2 ll topics in 4inal period are coered and discussed.
!0
108
39
2
2
51
191
3.75
"
55
112
30
!
0
51
201
3.9!
"
!0
100
39
6
2
51
187
3.67
"
0
0
0
0
0
0
0
55
120
2!
!
0
51
203
3.98
"
75
88
36
!
0
51
203
3.98
"
7.3 / #ant an impressie transcript of records so / study #ell in Ta, 1.
55
12!
2!
0
1
51
20!
!.00
"
7.! / #ant to )raduate #ith atin honors #hich lead me to hae )ood performance in Ta, 1.
55
10!
30
!
2
51
195
3.82
"
5. LEA"N!NG-"EFE"ENCE $ATE"!ALS
5.3 eference materials help the students. 5.! There are other reference materials in the li&rary. . C#E"AGE
6.3 p$to$date information are incorporated #ith the discussions topic. 6.! The topics in the sylla&us are properly follo#ed. 7. +E"S#NAL G#ALS 7.1 / set a )rade for the semester #hich pushes me to study #ell in Ta, 1. 7.2 / #ant to o&tain a scholarship )rant.
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
43
A++endi8 0: S)!(e1 )etionnai!e
ear espondents e are 5 th year year ccoun ccounta tancy ncy stud student ents s and and #e are are condu conducti ctin) n) a research entitled :eterminants of +tudents cademic erformance in Ta,ation;. This surey is conducted to determine the different determinants that affect the students academic performance in ta,ation 1. The researchers sincerely re The topics in the sylla+us are properly follo3ed) /; PE PERS RSON ONAL AL GOAL GOALS S
7)0 I set a grade for the semester 3hich pushes me to study 3ell in Ta5 0) 7). I 3ant to o+tain a scholarship grant) 7)$ I 3ant an impressi(e transcript of records so I study 3ell in Ta5 0) 7)> I 3ant to graduate 3ith *atin honors 3hich lead me to ha(e good performance in Ta5 0)
5
2
0
.
,
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
CURRICULUM ITAE
46
Technological Institute of the Philippines – Manila College of Business Education Bachelor of Science in Accountancy
This research entitled &eterminants of Students Academic Performance in Ta5ation 0G 3as presented in partial fulfillment of the reuirements in Management Consultancy !ACCT" #$$% for the degree of Bachelor of Science in Accountancy)
Presented toH
Mr) Froilan S) *a+ausa Ad(iser
Presented +yH
Aflonso, -omari C)
-uliano, -an Raniel &) Apolinar, Elaine
Manes, Melody ") &ela Torre, Mary Anne B)
E)
Sagdullas, -odie M)
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