Factors Influencing Academic Performance in Management Accounting
Short Description
Research Paper...
Description
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Chapter 1 The Problem and Its Background Introduction
Accountants work for public interest; hence, hence, there is a need need of rigid qualifying examinations examinations for professional certification, the Certified Public Accountant Licensure Examinations. The CPA Licensure examinations comprise of six (6) subjects, namely: Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Auditing, Taxation, Regulatory Framework for Business Transactions, Transactions, and Management Accounting and Control. This research focused on one of the licensure examination subjects, the Management Accounting and Control. It is true that each board subject represents the different fields of professional accountants, and Management Accounting and Control are for advisory services. The need for this subject has emerged to acquire necessary business as well as scientific management competence in preparation as a Management Accounting Practitioner. The need for these practitioners is a result of the businessmen‟s increasing and continuous demand for assistance in improving their managerial, operating and economic performance. Thus, the program of Bachelor of Science in Accountancy, where most of the practitioners in Management Accounting and undergraduate undergraduate degree of CPAs came ffrom, rom, included the subjects related thereto. The Bachelor of Science in Accountancy Accountancy Program included courses in order to acquire the basic competence and technical ability for the preparation as a prospective management consultant. The courses are Management Accounting 1 and Management Accounting 2 which are
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy supplemented by foundation courses such as Management, Economics, Statistics, Cost Accounting, Productions and Operations Management, Management, Total Quality Management, Management, and Quantitative Techniques for Business Planning and Decision-Making. In this study, Good Academic Performance is characterized by the final grades of BSA students of T.I.P.-Manila in Management Accounting 2, the scope of the research, which cross the threshold of the BSA Retention Policy. The grade cutoff wherein to base if the student‟s performance is good was derived from the Accountancy department department rule, which states that in order to continue pursuing the BSA Program, the students should not get grades lower than 2.25. Moreover, the T.I.P. students manual revision date 02/2014 appendix 28 policy no. 00325-2-2013 further provides that in order to obtain a scholarship grant, the student must not also have grades lower than 2.25. The researchers aimed to find out the factors which contribute for appreciation leading to good academic performance of students in Management Accounting. Researchers are after the study of relationship existing between the students‟ appreciation of management accounting and the environment, be it external or internal which affects their learning of Management Accounting. Accounting. Background of the Study
Technological Institute of the Philippines (T.I.P.) is one of the primers who consistently produce competent professionals in the field of accountancy. From the past years, the T.I.P. graduates have been performing well in the crux of the research chosen topic based on data gathered in students‟ academic performance
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy The researchers come up with this research to know the strengths as well as the room for improvements in nurturing the accounting students with necessary skills particularly in Management Accounting. The determinants may be raised to the department chair or higher authority for evaluation in order to provide more quality education which T.I.P. is committed with. The Outcomes-Based Teaching and Learning System implementation and good academic performance of the students in management accounting has emanated the curiosity of the researchers‟ skeptical mind to know the factors behind the academic performance of a student. Does mentoring technique contribute for students‟ appreciation of Management Managemen t Accounting? However, this study will pay more attention to the role of family background, school environment, students‟ habit and personal goals, and the educational system in the development of individual performance. The researchers adapted the System‟s System‟ s Theory Input-Output Model pioneered by Ludwig Von Bertalanffy in 1956. This theory proposes that various elements interact to result as a whole. In this study, the inputs - the foundation courses appreciation, family support, class schedule, mentoring techniques of professors as well as their peers, and learning environment, are believed to transform the students through mentoring and learning and are reflected by the students‟ academic performance, performance, the output.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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Academic Performance in Management Accounting Accounting 16 14 12 10
z z
8 6 4 2 0 1.25
1.5
1.75
2
2.25
2.5
FINAL GRADE IN MANAGEMENT ACCOUNTING 2
Figure 1. Grades of 5th Accountancy Students in Management Accounting 2
In this study academic performance is characterized by class grades of undergraduate students. The chart above shows the academic performance measured through final grades in Management Management Accounting 2 based on the gathered data. The researchers would like to assess the factors affecting the performance of the students. The recommendations of this research may assist the policy makers of T.I.P. to come up with policies and strategies which can be employed to improve academic performance of the students.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Statement of the Problem
The purpose of the study is to assess the factors that influence student academic performance in Management Management Accounting. Accounting. 1. What are the students‟ academic performances based on their final grade in Management Accounting 2? 2. How do the students assess the factors that influence good academic performance in Management Management Accounting as to: 2.1 Foundation Course 2.2 Class Schedule 2.3 Learning Environment 2.4 Faculty Mentoring 2.5 Reference Materials 2.6 Peer Mentoring 2.7 Family Support 2.8 Personal Goal
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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Conceptual Framework
The academic performance which believed invariably affected by the quality of inputs resulted for researchers to select the System Theory Input-Output Model pioneered by Ludwig Von Betalanffy in 1956. Figure 1 illustrates the possible determinants which affect the academic performance of the students in Management Management Accounting. The factors affecting the students‟ academic performance performance in Management Management Accounting Foundation Courses
Methods:
Class Schedule
Learning Environment
Faculty Mentoring
Data Gathering - Census - Survey Questionnaire Statistical Techniques Scientific Method
Peer Mentoring
Reference Materials
Family Support
Influencing Factors in Students‟ Academic Performance in Management Accounting
Personal Goals
Figure 2. Research Paradigm
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy The research is design to investigate what factors BSA students considered affecting their academic performance in Management Accounting. The framework provides different aspects of BSA students such as those program-related, home-related, faculty-related, personal aspiration and school environment. The inputs gathered through survey and questionnaires will be summarized through the use of statistical techniques with the aid of scientific method in order to arrive at the conclusion with the sufficient evidential matter. The Commission on Higher Education (CHED) has identified problems that run simultaneously with the present tertiary school curriculum in the country (SEAMEO- INNOTECH, 2003). Among the school- related factors found are unqualified and poorly trained teachers, inadequate facilities, and dilapidated instructional materials. Non-school factors include poverty, low educational attainment and illiteracy of parents and poor health and nutrition (Gato et. al 2014). This research framework aims to give proof, contradiction or new set of facts about the factors identified by the previous researches conducted by different interested parties such as CHED. This framework will assist in evaluating the current syllabus for topic distribution and courses-separation of Management Accounting related subjects. The use of input-output method will identify which of the inputs when put together to gether will matter for the students‟ academic performance as a whole. The researchers believe that the aspects enumerated herewith would be best served by this System‟s theory of input-output. input-output.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Scope and Delimitation
The content scope of this research covered cov ered the factors that affect students‟ good academic performance in Management Accounting 2 and how the students do assessed these factors. This study limits its respondents to 5 th year Accountancy students who already took up Management Accounting courses. The findings of this research will be based on the respondent‟s grades in Management Accounting 2 and their assessment of the factors as based on their responses in the survey. Significance of the Study
This research will provide insights concerning different factors that affect students‟ academic performance particularly in Management Accounting course. As sufficient data and further information is taken, it will be able to help students, professors, College of Business Education, the school, and researchers to understand the mechanism on how these different factors ascend or descend their academic performance and how it moves them to aspire for learning and cultivating knowledge. knowledge. For students, it will give them ideas of what are the different areas to improve and provide sufficient considerations in preparation for the CPA Board Examination and the field of Management Accounting.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy For professors, it will give them idea on what techniques will be necessary to use in accommodating the students, formulate new approaches and how to better facilitate student learning in Management Management Accounting courses. For College of Business Education, it will guide them on what should be emphasized in the course syllabus to improve students‟ academic performance in Management Accounting and to have a good communication among the students and professors to aid their needs and for the betterment of the college as a whole. For the School, as important steps will be taken by the preceding groups, it will benefit them by being able to produce knowledgeable and competent students and contribute to its center of excellence. For the researchers, it will help them discover the factors that greatly affect students‟ academic performance in Management Accounting and assist the students, professors, College of Business Education Education and Technological Institute of the Philippines in achieving their objectives. The completion of this research will serve as a guide and reference for future researchers on conducting the same study. Definition of Terms
For better understanding, the different terms used in our research was defined as follows: Management Accounting - one of the subjects included in Certified Public Accountant Licensure
Examination. It is a course that involves the application of appropriate techniques and concepts to
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy economic data so as to assist management in establishing plans for reasonable economic objectives and in the making of rational decisions with a view toward achieving these objectives. objectives. Academic Performance - this pertains to student‟s outcome as to the understanding and
application of topics. Particularly, it could be attributed to the student‟s final grade and class standing which is composed of scores in seatwork, quizzes, examination, attendance and the like. Foundation Courses - this refers to the business-related subjects that were taken by the students
in prior years and before or along Management Accounting subject. The subjects included herein are considered necessary and correlated to Management Accounting so as to provide better and clear understanding of the topics covered by the aforementioned aforementioned subject. Class Schedule - this refers to the time frame, period, or part of the day in which the students
regard as convenient for comprehending Management Accounting topics. Learning Environment - this refers to the physical location where the students learn or study
Management Management Accounting and its physical condition to which affects their learning. Faculty Mentoring - the professor‟s techniques in teaching Management Accounting and their
approaches in facilitating and assessing students learning, at the same time their ways of accommodating students concerns. Peer Mentoring - this refers to the students relationship with each other and the activities they
take part in order to help and support each other academically. It could be done by way of sharing additional knowledge, tutorial, and group discussions.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Reference Materials - pertains to the textbooks, reference and review materials that is accessible
and could be found in the library. This is also refers to the usage of the students and how it helps him/her in appreciating and understanding Management Accounting. exte rnal factor that affects students‟ academic accomplishments and Family Support - this is an external activities either through financial, moral, or educational support. Personal Goals - this refers to what drives and motivates students to do well in his/her academic
performance in Management Accounting.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Chapter 2 Review of Related Literature and Studies
Assessing students‟ academic performance is challenging since their performance is a product of socio-economic, psychological and environmental factors. This chapter presents the related literature and studies of the factors affecting the good academic performance of the students. It contains research journal, articles, magazines, books, information and knowledge that has been accumulated in the past and present time and lastly, data gathered from the internet. Foreign Literature and Studies
All of the research reviews support the hypothesis that student performance depends on different socio-economic, psychological, environmental factors. The findings of research studies focused that student performance is affected by different factors such as learning abilities because new paradigm about learning assumes that all students can and should learn at higher levels but it should not be considered as constraint because there are other factors like race, gender, sex that can affect student‟s performance. (Hansen, Joe B.2000). Some of the researchers even tried to explain the link between students achievements, achievements, economic circumstances and the risk of becoming a drop-out that proved to be positive (Goldman, N., Haney, W., and Koffler, S., 1988, Pallas, A., Natriello, G., McDill, E., 1989, Levin, H., 1986) B.A Chansarkar and A. Mishaeloudis (2001), explained the effects of age, qualification distance from learning place etc. on student performance. The performance of students on the module is not affected by such factors as age, sex and place
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy of residence but is associated with qualification in quantitative subjects. It is also found that those who live near the university perform better than other students. Yvonne Beaumont Walters, kola soyibo,(1998) further elaborated that student performance is very much dependent on SEB (socio economic back ground)as per their statement, “students” level of performance is with statistically significant differences, linked to their gender, grade level, school location, school type, student type and socio-economic socio- economic background (SEB).” Kirby, Winston et al. (2002) focused on student‟s impatience (his time -discount behavior) that influences his own academic performance. Goethe found out that weak students do better when grouped with other weak students. (As implied by Zajonc‟s analysis of older siblings (1976) it shows that students‟ performance improves if they are with the students of their own kind. There ar e often different results by gender, as in Hoxby‟s K-12 K -12 results (2000); Sacerdote (2001) finds that grades are higher when students have unusually academically strong roommates. The results of Zimmerman (1999, 2001) were somewhat contradictory to Goethe results but again it proved that students performance depends on number of different factors, it says that weak peers might reduce the grades of middling or strong students. (Alexander, Gur et al. 1974; Fraser, Beamn et al. 1977) explained that some of the practices adopted by college administration in higher education like residential colleges or organized study groups also help to increases performance.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Galiher (2006) and Darling (2005), used GPA to measure student performance because the main focus in the student performance for the particular semester. Some other researchers used test results or previous year result since they are studying performance for the specific subject or year (Hijazi and Naqvi, 2006 and Hake, 1998). Many researchers have discussed the different factors that affect the student academic performance in their research. There are two types of factors that affect the students„academic students„academic performance. These are internal and external classroom factors and these factors strongly affect the students„performance. Internal students„performance. Internal classroom factors includes students competence in English, class schedules, class size, English text books, class test results, learning facilities, homework, environment of the class, complexity of the course material, teachers role in the class, technology used in the class and exams systems. External classroom factors include extracurricular activities, family problems, work and financial, social and other problems. Research studies shows that students„performance depends on many factors such as learning facilities, gender and age differences, etc. that can affect student performance (Hansen, Joe B., 2000). Harb and El-Shaarawi (2006) found that the most important factor with positive effect on students' performance is Parental Involvement. Local Literature and Studies
Literature provides a number of reports, which have successfully developed an association between performance of students and role of different factors. The most common factors are family, teacher, school environment, and personal profile of the students (Diaz, 2003; Gianzero, 1999; Hijaz and Naqvi, 2006).
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy The extent of student‟s learning in academics may be determined by the grades that a student earns for a period of learning has been done. It is believed that a grade is a primary factor that indicates of such learning. If a student earns high grades it is concluded that they may also have learned a lot while low grades indicate lesser learning. However, many experiences and studies found out that there are also several factors that would affect the grades. Not a single factor can be definitely pointed out as predicting grades. It has been interplay of so many factors – gender, IQ, study habits, age, year level, parent‟s educational attainment, social status, number of siblings, birth order, etc. In fact, almost all of existing environmental and personal factors are a variable of academic performance. However, at this point in time, the researchers would like to investigate the possible relationship of study habits and the factors affecting it to the academic achievement of under graduate education students of KPTM-KL. The investigation of on this area thus becomes a real and compelling motivation for the researchers to conduct this study. It is generally believed that the basis for any true development must commence with the developmentt of human resources. developmen resources. When we come to think of students, they are the ones who learn ideas to become more responsible and productive someday. Examples of the factors affecting the academic performance of students are the environmental, social/ family, teachers, friend relationships, and socio-economic factors. Almost all of the factors are a variable of academic performance. Paulo Angelo Dela Rosa, Mary Joy Cantilla, James Cañete, Ansarie Datua, Bonnie Fe Bangero, Beverly Acana Individual differences in academic performance have been linked to differences in intelligence and personality. Students with higher mental ability as demonstrated by IQ tests (quick
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy learners) and those who are higher in conscientiousness (linked to effort and achievement motivation) tend to achieve highly in academic settings. A recent meta-analysis suggested that mental curiosity (as measured by typical intellectual engagement) has an important influence on academic achievement in addition to intelligence and conscientiousness. Children‟s semi structured home learning environment, transitions into a more structured learning environment when children start first grade. Early academic achievement enhances later academic achievement. Parent‟s academic socialization is a term describing the way parents influence students‟ academic achievement by shaping students‟ skills, behaviors and attitudes towards school. Parent influence students through the environment and discourse parents have with their children. Academic socialization can be influenced by parents‟ socio -economic status. Highly educate parents tend to have more stimulating learning environments (Mahawi 1992). Written with Dr. Michael Aguirre Clores of the Department of Mathematics and natural Sciences, College of Arts and Sciences, Ateneo de Naga University, presents case studies in the interaction between students„understanding and belief in learning the theory of evolution. Constructivist theory argues that belief and understanding are separate but interrelated aspects in the learning process. Results revealed that students„ students„ position about the theory of evolution and patterns of understanding understanding varied: (a) misconceptions misconceptions or lack of understanding affecting the belief; (b) cascade of conceptual change that was complicated by belief; (c) rejection of the theory due to challenged religious belief and potential to understand evolutionary theory despite resistance to believe in the theory; (d) remaining skeptical about the theory due to ambivalence that emanated from his conflicting theological and scientific beliefs and misconception he held about human evolution, and (e) prior beliefs and concepts that were commensurate to the accepted scientific
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy concepts and beliefs about the evolution made learning evolution less complicated. We conclude that the Filipino students„belief affect affect their ability to understand the theory of evolution and viceversa. The strategic nature of learning requires students to be goal directed. To construct useful representations of knowledge and to acquire the thinking and learning strategies necessary for continued learning success across the life span, students must generate and pursue personally relevant goals. Initially, students' short-term goals and learning may be sketchy in an area, but over time their understanding can be refined by filling gaps, resolving inconsistencies, and deepening their understanding of the subject matter so that they can reach longer-term goals. Educators can assist learners in creating meaningful learning goals that are consistent with both personal and educational educational aspirations and interests.( Soledad Esplanada, 1996).
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Chapter 3 Methodology
This chapter outlines the methods and the approaches used by the researchers. The method comprises of methods of research used, data gathering procedure, and statistical treatment that will address information necessary to collect, present, and analyze data. Methods of Research Used
The study used the descriptive or normative method of research, which is used to describe characteristics of a population or phenomenon being studied. It involved the collection of data that provided an account or description of individuals, groups or situations. This type of research describes what exists and helps to uncover new facts about the researcher conducted. conducted. Moreover, it aimed at finding out "what is," so survey method is frequently used to collect descriptive data. It also brings the ability to describe events in greater or less depth as needed, to focus on various elements of different research techniques, and to engage quantitative statistics to organize information in meaningful ways. Relatively, the method is appropriate in this research since it provided provided an account or description of different factors affecting student‟s academic performance in Management Accounting. The type of descriptive method used in the research is the questionnaire survey. This type of descriptive method gave the respondents an ample time to assess and to answer series series of questions and other prompts for the purpose of gathering information from them. In terms of approach, the study employed quantitative approach, which focused on obtaining numerical findings used in the survey method.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy The purpose of employing the descriptive method is to gather quantifiable information that can be used for statistical inference on the target respondent through data analysis. The researcher opted to use this kind of research desiring to acquire important impo rtant data‟s from the respondents to formulate rational and sound conclusion for the study. Since this study is focused on the perception and evaluation of the factors influencing student‟s good academic performance in Management Accounting 2, the descriptive method was used. Population and Sampling
The study opted to use the census type of survey method as the entire population is sufficiently small; accordingly researchers included the entire population in the study. A census is often construed as the opposite of a sample as its intent is to count everyone in a population rather than a fraction. The research population of the study comprised of 5 th year Accountancy students from Technological Institute of the Philippines-Manila who took up Management Accounting 1 & 2 courses. The researchers believed that the use of census type of survey method provided a true measure of population, and it produced a higher degree of accuracy in data. The finding of the research was based on the perception of the respondents as reflected on their responses in the questionnaire. Research Instrument
Polit and Hungler (1999:267) defined data as “information obtained during the course of an investigation of the study”. Data collection instruments refer re fer to devices used to collect data such as questionnaires, tests, structured interview schedules and checklists (Seaman 1991:42).In this
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy study the questionnaires was used to obtain data relevant to the study‟s objectives and research questions. The questionnaire was designed to gather information about the factors influencing student‟s good academic performance in Manageme Management nt Accounting. The questionnaire consists of two parts. The first part dealt with students‟ final grade in Management Accounting 2 and the second part dealt with the response of the respondents to the factors given in the study; Foundation courses, Class Schedule, Learning Environment, Faculty Mentoring, Peer Mentoring, Reference Materials, Family Support, and Personal Goals. Validation of Research Instrument
“Validity refers to the degree to which an instrument measures what is supposed to be measuring” (Uys, & Basson
1991:80) Content validity was done prior to the finalization of the
said questionnaires in the process of validation. The questionnaires were presented to Prof. Ronald Eric C. Buen, Dr. Danilo S. Sosa, Prof. Mariel C. Jaguarin, and Prof. Shirley U. Espino for validation and ten 5 th Year students of T.I.P.-Manila. The said professors and students gave their recommendations and suggestions regarding to the content and form of the survey questionnaire. Consequently the researchers undergo several corrections and revision as recommended by the said professors above. The purpose of the validation is to improve and enhance the survey questionnaire. Data Gathering Procedure
This study depends strongly on the principal data which was provided by students who already took up Management Accounting course.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy The questionnaires were personally distributed to the target respondents, after few steps in obtaining formal permission were done. It was immediately retrieved after they finish answering it. The responses in the questionnaire was tabulated, analyzed and interpreted to determine: 1) what is the level of impact of the different factors affecting students‟ academic performance in Management Accounting; 2) which indicator among the factors has the highest impact on the students‟ academic performance; 3) which set of factors has the highest impact on the students‟ academic performance. Furthermore, request for cooperation and assurance that all information gathered have been treated strictly with confidentiality. Statistical Treatment
Certain statistical method was used to properly analyze, evaluate and interpret the data that was collected. Those statistical methods are weighted mean, composite and Likert-Scaling under descriptive statistics. Weighted Mean = this method was used in getting the average score in each element of
factors affecting students‟ academic aca demic performance in the survey, computed through the formula:
̅
Where: ̅ = arithmetic mean
∑
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy ∑ = summation F = frequency of respondents = Score of response
N = total number of respondents Composite Mean – Mean – this method was used in getting the mean of the means of elements
for each factors provided in the survey. This was computed through the formula:
∑
Where: CM = composite mean ∑ = summation WM = weighted mean N = total number of item (weighted mean)
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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The Likert four-point four-point scale was applied in interpreting respondents‟ assessment of factors‟ affecting their academic performance in Management Management Accounting. Unit Weight
Mean Range
Verbal Interpretation
Description
4
3.51-4.00
Strongly Agree
Very Effective
3
2.51-3.50
Agree
Effective
2
1.51-2.50
Disagree
Less Effective
1
0.50-1.50
Strongly Disagree
Not Effective
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Chapter 4 Presentation, Analysis and Interpretation of Data
This chapter presents, analyzes and interprets the tabulated gathered data in response to the specific problem raised in Chapter 1 to arrive at findings, conclusions and recommendations in the next chapter. The purpose of the study is to assess the factors that influence student academic performance in Management Accounting. 1. What are the students‟ academic performances based on their final grade in Management Accounting 2? 2. How do the students assess the factors that influence good academic performance in Management Management Accounting as to: 2.1 Foundation Course 2.2 Class Schedule 2.3 Learning Environment 2.4 Faculty Mentoring 2.5 Reference Materials 2.6 Peer Mentoring
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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2.7 Family Support 2.8 Personal Goals
Figure 2 Percentage Distribution of Respondents According to their Final Grade in Management Accounting
1.75 Grade 2.25 Grade 1.50 Grade 2.00 Grade 2.5 Grade* 1.25 Grade
Based on the data provided above, 93% of the respondents were considered to have a good performance in management accounting. Among 42 respondents, 4.76% got a grade of 1.25, 14.29% got a grade 1.50, 35.71% got a grade of 1.75, 11.90% got a grade of 2.00, 26.19% got a grade of 2.25 and 7.14% got a grade of 2.50 in *which falls out of criteria in having good academic performance in Management Accounting.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
Legend:
Scale
Equivalent
Interpretation
4
3.51-4.00
Very Effective
3
2.51-3.50
Effective
2
1.51-2.50
Less Effective
1
0.50-1.50
Not Effective
Tables 1 to 9 show the summary of the survey questionnaires findings responded by the fifth year BSA students of T.I.P. who had already taken all the courses related to the subject matter. The weighted mean per question and per major factor were computed to show the degree of correspondence within which the students assess such aspects as factors of good academic performance. The legends used by the researchers to identify and analyze the data are 4, 3, 2 and 1 for strongly agree, agree, disagree and strongly disagree, respectively.
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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Table No. 1 Effectiveness of factors leading to Good Academic Performance in Management Accounting in terms of Foundation Courses
Factors 1. FOUNDATION COURSES 1.1 Good Foundation in Cost Accounting 1.2 Good Foundation in Economics 1.3 Good Foundation in Statistics 1.4 Good Foundation in POM 1.5 Good Foundation in TQM 1.6 Good Foundation in Quantitative Techniques in Decision Making Total
Weighted Mean
Ranking
Verbal Interpretation
3.00 2.51 2.67 2.31 2.31
1 4 3 6 6
E E E LE LE
2.82
2
E
2.60
Based on the data gathered, most of the respondents believed that good foundation in Cost Accounting is an effective means to achieve good academic standing in management as it ranks 1 with weighted mean average of 3.0 interpreted as (E) effective. The Quantitative Techniques in Decision Making ranks 2 computed with 2.60 weighted mean interpreted as (E) effective, Statistics ranks 3 with weighted mean of 2.67 interpreted as (E) effective, Economics ranks 4 with weighted mean of 2.51 interpreted as (E) effective, and Total Quality Management and Productions and Operations Management Management courses each got weighted mean of 2.31 interpreted as (LE) less effective.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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Table No. 2 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Class Schedule
Weighted Mean
Ranking
Verbal Interpretation
2.1 Comprehension Comprehension in 3 Hour-Class
2.69
4
E
2.2 Comprehension Comprehension in 1.5 Hour-Class
3.02
1
E
2.3 Comprehension Comprehension in 1 Hour-Class
2.79
3
E
2.4 Comprehension in a weekend class
2.24
6
LE
2.5 Comprehension Comprehension in evening class
2.90
2
E
2.6 Comprehension Comprehension in afternoon class
2.55
5
E
Total
2.70
Factors 2. CLASS SCHEDULE
In terms of Class Schedule, most of the respondents agreed that comprehension is effective in 1.5 Hour-Class as it ranks 1 with weighted mean of 3.02 interpreted as (E) effective. Moreover, most of the respondents believed that evening class schedule also as effective as it ranks 2 with weighted mean of 2.90 interpreted as (E) effective. Then, 1 Hour-Class ranks 3 with weighted mean of 2.79 interpreted as (E) effective 3 Hour-Class ranks 4 with weighted mean of 2.69 interpreted as (E) effective and afternoon class ranks 5 with weighted mean of 2.55 interpreted as (E) effective, and weekend class schedule ranks 6 with weighted mean of 2.24 interpreted as (LE) less effective.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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Table No. 3 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Learning Environment
Weighted Mean
Ranking
Verbal Interpretation
3.1 Studying Management Management Accounting at home 3.2 Studying Management Accounting at school/library 3.3 Class-Size Environment aids learning
3.18
4
E
2.85
6
E
3.03
5
E
3.4 Classroom size aids learning
3.21
3
E
3.5 Classroom tidiness
3.28
1
E
3.6 Proper Ventilation of Classroom
3.23
2
E
Total
3.13
Factors 3. LEARNING ENVIRONMENT
In terms of the learning environment, most of the respondents agreed that classroom tidiness as an effective means to achieve a good academic performance in Management Accounting as it ranks 1 with weighted mean of 3.28 interpreted as (E) effective. Then, proper ventilation of classroom ranks 2 with weighted mean of 3.23 interpreted as (E) effective, classroom size ranks 3 with weighted mean of 3.21 interpreted as (E) effective, studying at home is preferable as it ranks 4 with 3.18 compare to studying at school with weighted mean of 2.85 but both interpreted as (E) effective means in achieving good academic performance, and class-size with weighted mean of 3.02 interpreted as (E) effective.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
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Table No. 4 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Faculty Mentoring
Weighted Mean
Ranking
Verbal Interpretation
4.1 Elaborate explanation of lessons
3.31
2
E
4.2 Real life application of the subject
3.44
1
E
4.3 Explanation of the answers of quizzes and exams.
2.69
5
E
4.4 Exercises and Quizzes after discussion
3.05
4
E
4.5 Approachability of Professors to student's queries
3.23
3
E
4.6 Regular Class Recitation
2.41
6
LE
Total
3.02
Factors 4. Faculty Mentoring
In terms of faculty mentoring techniques, most of the respondents find it necessary for professors to give real life application of the concepts of Management Accounting as it ranks 1 with weighted mean of 3.44 interpreted as (E) effective. Then, elaborate explanation of the theories ranks 2 with weighted mean of 3.31 interpreted as (E) effective, approachability approachability of professors to the students‟ queries ranks 3 with weighted mean of 3.23 interpreted as (E) effective, exercises after discussion ranks 4 with weighted mean of 2.69 interpreted as (E) effective and explanation of answers of quizzes and examinations ranks 5 with weighted mean of 2.69 interpreted as (E) effective. On the other hand, respondents find it unnecessary as factor influencing good academic performance the regular recitation with weighted weighted mean of 2.41 interpreted as (LE) less affective. affective.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
31
Table No. 5 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Peer Mentoring
Weighted Mean
Ranking
Verbal Interpretation
5.1 Studying with classmates or a group (brainstorming)
2.67
6
E
5.2 Tutorial sessions
2.74
5
E
5.3 Group activities
2.74
5
E
5.4 one-on-one per tutorial
3.13
1
E
5.5 Asking classmates for vague concepts
2.90
3
E
5.6 Peer-relationship
3.13
1
E
Total
2.89
Factors 5. Peer Mentoring
In terms of peer mentoring and involvement, majority of the respondents believed that studying is enjoyable with peer and one-on-one tutorial is effective rather than brainstorming with a group, as positive peer-relationship and one-on-one peer tutorial rank 1 with weighted mean of 3.13 interpreted as (E) effective unlike brainstorming with weighted mean of 2.67 interpreted as (E) effective. Then, asking classmates for vague concepts rank 3 with weighted mean of 2.90 interpreted as (E) effective, and tutorial sessions and group activities as fifth with weighted mean of 2.74 interpreted as (E) effective. Self-studying and asking for help in Management Accounting vague concepts with peers is desirable for this subject may relate to a decision making of a consultant.
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
32
Table No. 6 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Reference Materials
Weighted Mean
Ranking
Verbal Interpretation
6.1 Sufficiency of Reference Materials in Library
3.15
4
E
6.2 Updated Reference Materials
2.69
6
E
6.3 Using of other Textbooks 6.4 Using of Review Materials
3.54 3.56
2 1
VE VE
6.5 Using of Management Accounting Test banks
2.90
5
E
6.6 Handouts in Management Accounting
3.23
3
E
Factors 6. Reference Materials
Total
3.18 With regard to reference materials, most respondents believed that the use of
review materials for further appreciation of Management Accounting concepts is one of the very effective means of achieving good academic performance in Management Accounting. Use of review materials ranks 1 with weighted mean of 3.56 interpreted as (VE) very effective. Along with it is the use of other textbooks with weighted mean of 3.54 interpreted as (VE) very effective. Then, handouts in management accounting with weighted mean of 3.23 interpreted as (E) effective, sufficiency of reference materials in the library with weighted mean of 3.15 interpreted as (E) effective and use of Management Accounting test banks with weighted mean of 2.90 interpreted as (E) effective. With the degree of correspondence most of respondents closely disagree that reference materials in the library are updated with weighted mean of 2.69 yet still interpreted as (E) effective means of achieving good academic performance in Management Accounting which has
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
33
relatively stable standards compare to other subjects like taxation, Financial Accounting and Auditing. Table No. 7 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Family Support
Weighted Mean
Ranking
Verbal Interpretation
7.1 Family supports in all undertakings undertakings 7.2 Family supports when I live separate from them 7.3 Helps of Family in all academic problems
3.64
2
VE
3.18
5
E
2.95
6
E
7.4 Financial Supports from family 7.5 Motivations from Family to study well
3.69 3.33
1 4
VE E
7.6 Family Supports of personal goal Total
3.56 3.39
3
VE
Factors 7. Family Support
In terms of family support, majority of the respondents agreed that being family financial assistance contributes effectively in leading to good academic performance of Management Accounting. Family financial supports supports ranks 1 with weighted mean of 3.69 interpreted as (VE) very effective, family supports in all undertakings ranks 2 with weighted mean of 3.64 interpreted as (VE) very effective, support for personal goals ranks 3 with weighted mean of 3.56 interpreted as (VE) very effective, motivation from family to study well always always ranks 4 with weighted mean of 3.33 interpreted as (E) effective, family support if separated ranks 5 with weighted mean of 3.18
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
34
interpreted as (E) effective. Lastly, help from family in case of academic problems ranks 6 with weighted mean of 2.95 interpreted as (E) effective. Table No. 8 Effectiveness of factors leading to Good Academic Performance in Management Accounting In terms of Personal Goals
Weighted Mean
Ranking
Verbal Interpretation
8.1 Setting of target grade 8.2 Scholarship Scholarship Grant
2.92 3.38
5 2
E E
8.3 Latin Honor Goal
2.97
4
E
8.4 Happy parents 8.5 Good Transcript of Records 8.6 Dream of becoming a Management Management Consultant Total
3.67 3.46
1 3
VE E
2.79
6
E
Factors 8. Personal Goals
3.20
The personal goal factor which contributes substantially to good academic performance is presented above. The goal of making parents happy ranks as they study well ranks 1 as very effective means of achieving good academic academic performance with weighted weighted mean of 3.67 interpreted as (VE) very effective. Then, most of the respondents agreed that obtaining scholarship grant motivates them which can be associated to the top factor and graded 3.38 interpreted as (E) effective. Then, respondents wants to have good transcript of records with weighted mean of 3.46 interpreted as (E) effective, wants to graduate with Latin honor with weighted mean of 2.97 interpreted as (E) effective, sets target grade with weighted mean of 2.92 interpreted as (E)
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
35
effective. Lastly, most of the respondents closely disagree that dreaming of being consultant leads them to good academic performance with weighted mean of 2.79 interpreted still as (E) effective. Table No. 9 Summary
Weighted Mean
Ranking
Verbal Interpretation
1. Foundation Courses
2.60
7
E
2. Class Schedule
2.20
8
LE
3. Learning Environment
3.13
4
E
4. Faculty Mentoring
3.02
5
E
5. Peer Mentoring
2.88
6
E
6. Reference Materials
3.18
3
E
7. Family Support
3.39
1
E
8. Personal Goals
3.20
2
E
Grand Mean
2.95
Major Factors
Undoubtedly, being part of the known trait of Filipinos, Family Support ranked as number one which respondents find as a factor contributing to good academic performance in Management Management Accounting. Next is the Personal Goals which students established established with themselves to achieve the good academic performance, such as desire to obtain or maintain scholarship grant or graduating with Latin honor. The third is the use of reference materials to further know and appreciate the management accounting courses. Then, learning environment which can b e drawn as T.I.P.‟s 5s Policy and cleanliness effectively contributes to students‟ academic performance. Fifth is the faculty mentoring techniques which respondents agreed that real life application has caused them
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy to perform well in Management Accounting. Then, Peer Mentoring which suggests that good peer relationship greatly affects the students‟ academic performance and in terms of management accounting wherein decision making is involve. Deciding by own while studying with peers is an effective way to achieve good academic performance. Then, students find some of the foundation courses understanding as effective way of performing well in Management Accounting. All of the factors mentioned above is interpreted as effective except for the last one which is the class schedule scores less effective therefore it does not greatly affects the academic performance of the students in Management Accounting.
36
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Chapter 5 Summary, Conclusions and Recommendations
This chapter presents the summary of findings, conclusions and recommendations for this study. This study aimed to assess the factors that influence students‟ good academic performance in Management Accounting. Summary of Findings
The survey results conducted on the assessment of the factors influencing students‟ good academic performance in Management Accounting revealed the following results: 1. What are the students‟ academic performances performances based on their final grade in Management Accounting 2? The survey resulted to a positive academic performance of the students in Management Accounting based on their grades in Management Management Accounting 2, in which 39 out of the 42 respondents or 93% got a grade ranging from 1.25 to 2.25 aligned with the scholarship quota and retention policy in the Accountancy program. 2. How do the students assess the factors that influence academic performance in Management Accounting? Accounting? The students‟ responses revealed that family support greatly influence their good academic performance in Management Accounting with a mean of 3.39, interpreted an effective factor. Followed by Personal Goals (mean: 3.20), Reference Materials (mean: 3.18), Learning
37
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Environment (mean: 3.20), Faulty Mentoring (mean: 3.02), Peer Mentoring (mean: 2.88), and Foundation Courses (mean: 2.60), respectively. Class schedule was considered by the students to be less effective in having a good performance in Management Accounting Accounting with a mean of 2.20. Conclusion
Students were considered to have a good academic performance in Management Accounting based on the grades they have have given in the survey survey and the assessment assessment of such. Based on the analysis and findings presented on the preceding chapter, family support and personal goals-factor are the factors that contribute to students‟ good academic performance in Management Accounting. Majority of the students agree that financial support from families for their school necessities and personal goals of achieving academic competence led to their good academic performance in Management Accounting. Also, most of the students positively agreed that they are able to do well in their studies because of their drive in making their parents happy and to have a good Transcript of Records for future employment. On the other hand, class schedule and foundation courses-factor was viewed by the students to be the least factor in their good academic performance in Management Accounting. Most of the students disagree that they can comprehend comprehend the topics well in a 3-hour, afternoon and weekend class. Also, most of the respondents negate that they have a good foundation in Total Quality Management and Production and Operations Management course that contributes to their understanding understanding of Management Management Accounting. Accounting.
38
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Recommendation
The researchers‟ findings in the assessment of the factors contributing to good academic performance directed them to propose the following to the parties concerned in order to enhance further the good academic performance of the BSA students: To Technological Institute of the Philippines-Manila, to continue the good practice of 5s policy for in the learning environment aspect, room tidiness ranks first as a factor contributed to good academic performance of the students. To the T.I.P. library to update the books in management accounting, for majority of respondents respondents almost disagree that reference materials in Management Accounting in the library are up to date and so they viewed it as not an effective factor contributed to the good academic performance of BSA students. Researchers suggest updating the books for further enhancement of academic performance. To the College of Business Education Department Chair, the students viewed class schedule as not an effective factor contributed to good academic performance in Management Accounting now. now. However, based based on the result of data gathering researchers researchers conclude conclude that most of the respondents prefer one and half hour schedule in Management Accounting thus, the researchers are humbly suggesting the allotted time for further enhancement. enhancement. Thus, the p ropective researchers may arrive at different result wherein students has already viewed that schedule helped them to achieve good academic performance. Moreover, most of the respondents prefer weekday class over weekend class. Researchers also suggest to please ask the concerned parties
39
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy e.g. Junior Philippine Institute of Accountants with regard to conducting seminar for student to figure what a Management Consultant really is for most of the students did not view it yet as personal goal factor. By adding such personal factor, we may further enhance to best the academic performance of the students. To the College of Business Education Education faculty members to relate more the students‟ viewed minor courses such as Productions and Operations Management, and Total Quality Management to Management Accounting, a board examination subjects for BSA. As well as the mentoring techniques focusing focusing more on real life application rather than laying down theories alone. To the family of the students, to please continue to support the students in all means, particularly in pecuniary needs for them to focus more on studying. Give them all the love and care that they will be needing to succeed in their endeavor of becoming a certified public accountant. To the students, involve yourselves in a positive peer-relationship and engage more on exchanging of ideas for it will help you develop your critical thinking skills, problem solving skills in alignment with interpersonal and communication skills. Thus, it will help to achieve the T.I.P. Graduate Attributes of being globally competitive professional. To the prospective researchers, to validate the findings and conclusion reached and keep an eye for possible changes that may happen. Moreover, to study further if the recommendations has been implemented or executed and recommend as appropriate.
40
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Bibliography
https://www.scribd.com/doc/548 https://www.scribd.com/doc/5486916/FACTO 6916/FACTORS-AFFECTING-S RS-AFFECTING-STUDENTS-PER TUDENTS-PERFORMANCE FORMANCE https://www.researchgate.net/publication/281060722_FACTORS_AFFECTING_STUDENTS'_PER FORMANCE_A_Case_Of_Private_Colleges http://cc.bingj.com/cache.as http://cc.bingj.com/cache.aspx?q=Kirby% px?q=Kirby%2c+Winston+e 2c+Winston+et+al.+(2002)+foc t+al.+(2002)+focused+on+ used+on+student%e2% student%e2%80 80 %99s+impatience+(his+time %99s+impatience+(his+timediscount+be discount+behavior)+that+influ havior)+that+influences+his+ ences+his+own+acade own+academic+performance mic+performance .++&d=4775717462082638&mkt=en-PH&setlang=en-PH&w=AoLfirs18sl7vpksAlIK87G1i-ksczQ6 http://www.doc88.com/p-097978 http://www.doc88.com/p-0979787802279.htm 7802279.htmll http://www.academia.edu/420 http://www.academia.edu/4204575/3_Fac 4575/3_Factors_Affecting tors_Affecting_Students_Ac _Students_Academic ademic
https://www.scribd.com/docum https://www.scribd.com/document/31097392 ent/31097392/Evaluation-of-Student-P /Evaluation-of-Student-Performance erformance http://www.academia.edu/3753746/FINAL_FINAL_RESEARCH_PAPER_1_ http://www.termpaperwarehouse.c http://www.termpaperwarehouse.com/essay-on/Aca om/essay-on/Academic-Performan demic-Performance/50975 ce/50975 http://psychology.wikia.com/w http://psychology.wikia.com/wiki/Academic_a iki/Academic_achievemen chievementt http://www.academia.edu/772 http://www.academia.edu/7729575/CHAPT 9575/CHAPTER_2_Revi ER_2_Review_of_Related ew_of_Related_Literature_and _Literature_and_Studies_For _Studies_For eign_Literature_Student_Performa eign_Literature_Student_Performance_Galiher nce_Galiher
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Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy Appendices Appendix A: Survey Questionnaire
September 28, 2016 Dear Respondents, Respondents, We, 5th year students of Bachelor of Science in Accountancy are currently conducting a research study about the factors influencing students‟ good academic academ ic performance in Management Accounting. This research is one of the requirements for our course and your help will play a big part in the completion and success of this research. In line with this, we would like to ask for your cooperation and answer the questionnaire attached herewith. Please take your time answering it and we wish for you to answer all the questions provided. Your time and effort will be highly appreciated. Also, rest assured that the data we would gather will be used for academic studies and details will be held in strictest confidentiality. confidentiality. Thank you very much. Sincerely yours, Antaran, Ronjean Ronjean P. Balancar, Genelyn Casiple, Genevieve S. Landayan, Jaybee R. Nazareno, Joey S.
42
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
43
COLLEGE OF BUSINESS EDUCATION Factors Influencing Students’ Academic Performance in Management Accounting SURVEY QUESTIONNAIRE Respondent’s Information
Name: ___________________________________ Grade in Management Accounting 2: ( ) 1.00
( ) 1.25
( ) 1.50
( ) 1.75
( ) 2.00
( ) 2.25
( ) others, please specify ______
Direction: Please fill in the response that best represents your opinion. How do the students assess the factors that influence student academ academic ic performance in Management Accounting?
Legend: 1.
4 – Strongly Agree
3 – Agree
2 – Disagree
1 – Strongly – Strongly Disagree
Foundation Courses I have a good foundation in Cost Accounting course that contributes contributes to my understanding of Management Accounting. I have a good foundation in Economics course that contributes to my understanding of Management Accounting. I have a good foundation in Statistics course course that contributes to my understanding of Management Accounting. I have a good foundation in Production and Operations Management course that contributes to my understanding under standing of Management Accounting. I have a good foundation in Total Quality Management course that contributes to my understanding of Management Accounting. I have a good foundation in Quantitative Techniques in Decision Making course that contributes to my understanding under standing of Management Accounting.
4
3
2
1
2.
Class Schedule
4
3
2
1
2.1 2.2
I can can comprehend comprehend the topics well in a 3 hour-class. hour-class. I can comprehend the the topics well in a 1 and a half hour-class. hour-class.
2.3
I can can comprehend comprehend the topics well in a 1 hour-class. hour-class.
2.4
I can can comprehend comprehend the topics well in a weekend class.
2.5
I can can comprehend comprehend the topics well in an evening class.
2.6
I can can comprehend comprehend the topics well in an afternoon class.
1.1 1.2 1.3 1.4 1.5 1.6
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy 3.
Learning Environment
3.1
I prefer studying Management Accounting at home.
3.2
I prefer studying studying Management Accounting at school or library.
3.3
3.5
The class size-environment aids my learning. The classrooms are appropriately sized for all the students to clearly hear the teacher's discussion. The classroom classroom is tidy enough enough so I can think and study well. well.
3.6
The classrooms are properly ventilated.
4.
Faculty Mentoring
4.1
The professor professor elaborately elaborately explains the the lessons lessons to the the students. students. The professor gives real life application of Management Accounting theories. The professor professor explains explains the answers answers on quizzes quizzes and examinations. examinations. The professor gives exercises or quizzes after discussion for longer retention and appreciation of the topic The professor is approachable and entertains students' queries on topics being taught. The professor regularly conducts class recitation to keep students‟ momentum.
3.4
4.2 4.3 4.4 4.5 4.6 5
Peer Mentoring
5.1 5.2 5.3 5.4 5.5
I can understand the topics ifif I study with with my classmates or a group. Tutorial sessions within class help me understand the concepts. concepts. Group activities activities contribute to my understanding understanding of the concepts. I can comprehend topics on one-on-one peer tutorial. I ask my classmates classmates first before before my professor for vague concepts.
5.6
The student's peer-relationship positively affects their studies.
6
Reference Materials
6.6
There are enough reference materials for Management Accounting in the library The reference materials in the library are updated. Use of other textbooks textbooks helps helps me understand the the topics I find find difficult. difficult. Use of review materials helps helps me in the appreciation of the concept. concept. The use of Management Accounting test banks helps me get higher grade. Handouts aid my learning in Management Accounting.
7.
Family Support
7.1
My family family supports me in all my undertakings in college. college. My family still supports me in other means even when I live separate from them. My family helps me in all all my academic problems. My family family provides provides my necessities and fully supports me financially.
6.1 6.2 6.3 6.4 6.5
7.2 7.3 7.4
44
4
3
2
1
4
3
2
1
4
3
2
1
4
3
2
1
4
3
2
1
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy 7.5 7.6
My family always motivates me to study well. My family supports my personal goals in achieving academic competence.
8.
Personal Goals
8.1
I set a grade for the semester which pushes me to study well in Management Accounting.
8.2
I want to obtain scholarship grant so I focus focus in my studies. studies.
8.3
I want to graduate with Latin Honors which lead me to have good performance in Manangement Accounting.
8.4
45
I want want my parents to be happy so I study well. I want good Transcript of Records so I study well in Management 8.5 Accounting I see myself as Management Consultant someday so it‟s a self -fulfillment -fulfillment 8.6 to perform well in management accounting.
4
3
2
1
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
46
Appendix B: Summary of Data Gathered through Survey Questionnaires
COLLEGE OF BUSINESS EDUCATION Factors Influencing Students’ Academic Performance in Management Accounting SURVEY QUESTIONNAIRE Respondent’s Information
Name: ___________________________________ Grade in Management Accounting 2: ( ) 1.00
( ) 1.25
( ) 1.50
( ) 1.75
( ) 2.00
( ) 2.25
( ) others, please specify ______
Direction: Please fill in the response that best represents your opinion. How do the students assess the factors that influence student academic performance performance in Management Accounting?
Legend: 1.
1.1 1.2 1.3 1.4 1.5 1.6 2.
4 – Strongly Agree
3 – Agree
2 – Disagree
Foundation Courses I have a good foundation in Cost Accounting course that contributes to my understanding understanding of Management Management Accounting. I have a good foundation in Economics course that contributes to my understanding of Management Management Accounting. I have a good foundation in Statistics course that contributes to my understanding understanding of Management Management Accounting. Accounting. I have a good foundation in Production and Operations Management course that contributes to my understanding of Management Accounting. I have a good foundation in Total Quality Management course that contributes to my understanding understanding of Management Management Accounting. I have a good foundation in Quantitative Techniques in Decision Making course that contributes to my understanding of Management Accounting. Class Schedule
2.1 I can comprehend comprehend the topics well in a 3 hour-class. 2.2 I can comprehend comprehend the topics well in a 1 and a half hour-class.
1 – Strongly – Strongly Disagree 4
3
2
1
7
26
5
1
1
20
16
2
3
22
12
2
0
15
21
3
0
16
19
4
4
26
7
2
4
3
2
1
6 12
17 17
14 9
2 1
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy 2.3
9
15
12
3
2.4 I can comprehend the topics well in a weekend class. 2.5 I can comprehend comprehend the topics well in an evening class.
1 5
13 25
16 7
9 2
2.6 I can comprehend comprehend the topics well in an afternoon class.
4
19
11
5
3.
4
3
2
1
3.1 I prefer studying Management Management Accounting at home.
17
15
4
3
3.2 I prefer studying Management Management Accounting at school or library.
7
21
9
2
3.3 The class size-environment size-environment aids my learning. The classrooms are appropriately sized for all the students to 3.4 clearly hear the teacher's discussion. 3.5 The classroom is tidy enough so I can think and study well.
8
26
3
2
12
23
4
0
12
26
1
0
3.6 The classrooms are properly ventilated.
13
22
4
0
4. Faculty Mentoring 4.1 The professor elaborately explains the lessons to the students. The professor gives real life application of Managem Management ent Accounting 4.2 theories. 4.3 The professor explains the answers on quizzes and examinations. examinations. The professor gives exercises or quizzes after discussion for longer 4.4 retention and appreciation of the topic The professor is approachable approachable and entertains students' queries on 4.5 topics being taught. The professor regularly conducts class recitation to keep students‟ 4.6 momentum. 5 Peer Mentoring Mentoring I can understand the topics if I study with my classmates classmates or a 5.1 group. 5.2 Tutorial sessions within class help me understand the concepts. concepts. 5.3 Group activities contribute to my understanding understanding of the concepts. concepts. 5.4 I can comprehend comprehend topics on one-on-one peer tutorial. 5.5 I ask my classmates first before my professor for vague concepts. 5.6 The student's peer-relationship positively affects their studies.
4 14
3 23
2 2
1 0
18
29
1
0
6
16
16
1
7
28
3
1
12
24
3
0
4
15
13
7
4
3
2
1
4
20
13
2
3 4 10 8 10
25 23 25 20 24
9 10 3 10 5
2 2 1 1 0
4
3
2
1
13
20
5
1
5
18
15
1
21
18
0
0
23
15
1
0
6
I can comprehend comprehend the topics well in a 1 hour-class.
47
Learning Environment
Reference Materials
There are enough reference materials for Management Accounting in the library 6.2 The reference materials in the library are updated. Use of other textbooks helps me understand the topics I find 6.3 difficult. 6.4 Use of review materials helps me in the appreciation of the 6.1
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy concept. The use of Management Accounting test banks helps me get higher 6.5 grade. 6.6 Handouts aid my learning in Management Accounting. Accounting. 7. Family Support 7.1 My family supports me in all my undertakings in college. My family still supports me in other means even when I live 7.2 separate from them. 7.3 My family helps me in all my academic problems. 7.4 My family provides my necessities and fully supports me financially. 7.5 My family always motivates me to study well. My family supports my personal goals in achieving academic 7.6 competence. 8. Personal Goals 8.1 8.2 8.3 8.4 8.5 8.6
I set a grade for the semester which pushes me to study well in Management Accounting. I want to obtain scholarship grant so I focus in my studies. I want to graduate with Latin Honors which lead me to have good performance in ManangementAccouting. ManangementAccouting. I want my parents to be happy so I study well. I want good Transcript of Records so I study well in Management Accounting I see myself as Management Consultant someday so it‟s a self self fulfillment to perform well in management accounting. accounting.
48
11
18
9
3
15 4
19 3
4 2
1 1
27
10
2
0
20
12
1
6
14 28 19
11 10 14
12 1 6
2 0 0
25
11
3
0
4
3
2
1
8
22
7
2
20
15
3
1
12
15
11
1
28
9
2
0
23
12
3
1
8
19
8
4
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
49
Appendix C: Tally Sheet
1. Foundation Courses (7)
4
3
2
1
Total
Mean
Composite Mean
1.1
7
26
5
1
39
3
1
1.2
1
20
16
2
39
2.512821
4
1.3
3
22
12
2
39
2.666667
3
1.4
0
15
21
3
39
2.307692
6
1.5
0
16
19
4
39
2.307692
6
1.6
4
26
7
2
39
2.820513
Rank
2.602564103
2
Composite Mean
Rank
2. Class Schedule (8)
4
3
2
1
Total
Mean
2.1
6
17
14
2
39
2.692308
4
2.2
12
17
9
1
39
3.025641
1
2.3
9
15
12
3
39
2.769231
3
2.4
1
13
16
9
39
2.153846
6
2.5
5
25
7
2
39
2.846154
2
2.6
4
19
11
5
39
2.564103
2.200854701
4
3
2
1
Total
Mean
Composite Mean
17 7 8 12 12 13
15 21 26 23 26 22
4 9 3 4 1 4
3 2 2 0 0 0
39 39 39 39 39 39 39
3. Learning Environment (4) 3.1 3.2 3.3 3.4 3.5 3.6
3.179487 2.846154 3.025641 3.205128 3.282051 3.230769 3.128205128
5
Rank
4 6 5 3 1 2
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
4. Faculty Mentoring (5)
4
3
2
1
Total
4.1 4.2 4.3 4.4 4.5 4.6
14 18 6 7 12 4
23 20 16 28 24 15
2 1 16 3 3 13
0 0 1 1 0 7
39 39 39 39 39 39
4
3
2
1
Total
Mean
4 3 4 10 8 10
20 25 23 25 20 24
13 9 10 3 10 5
2 2 2 1 1 0
39 39 39 39 39 39
2.666667 2.74359 2.74359 3.128205 2.897436 3.128205
4
3
2
1
Total
13 5 21 23 11 15
20 18 18 15 16 19
5 15 0 1 9 4
1 1 0 0 3 1
39 39 39 39 39 39
5. Peer Mentoring (6) 5.1 5.2 5.3 5.4 5.5 5.6
6. Reference Materials (3) 6.1 6.2 6.3 6.4 6.5 6.6
Mean
50
Composite Mean
3.307692 3.435897 2.692308 3.051282 3.230769 2.410256 3.021367521
Mean
Composite Mean
2.884615385
Composite Mean
3.153846 2.692308 3.538462 3.564103 2.897436 3.230769 3.179487179
Rank
2 1 5 4 3 6
Rank
6 5 5 1 3 1
Rank
4 6 2 1 5 3
Technological Technological Institute of the Philippines – Philippines – Manila Manila College of Business Education Bachelor of Science in Accountancy Accountancy
7. Family
51
Composite Mean
4
3
2
1
Total
Mean
7.1
27
10
2
0
39
3.641026
2
7.2
20
12
1
6
39
3.179487
5
7.3
14
11
12
2
39
2.948718
6
7.4
28
10
1
0
39
3.692308
1
7.5
19
14
6
0
39
3.333333
4
7.6
25
11
3
0
39
3.564103
3.393162393
4
3
2
1
Total
Mean
Composite Mean
8 20 12 28 23 8
22 15 15 9 12 19
7 3 11 2 3 8
2 1 1 0 1 4
39 39 39 39 39 39
2.923077 3.384615 2.974359 3.666667 3.461538 2.794872
Support (1)
8. Personal Goals (2) 8.1
8.2 8.3 8.4 8.5 8.6
3.200854701
Rank
3
Rank
5 3 4 1 2 6
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