CHAPTER I

The Problem and Its Background

Introduction

Accountancy Business and Management strand focuses on the benefits of

subject learning areas under it such as Research For Daily Life, Oral

Communication in context, General Mathematics, and English for Academic and

Professional Purposes.

These subject learning areas supports the benefits that future accountants

can get as they take ABM Strand. It enables students as future accountants to

apply in-depth knowledge into better performance and skills as a part of

application process.

This would indicate further insights in regards with the subject areas that

will provide knowledge and learning with different departments. Students will gain

advantages of those subject learning areas particularly with the application in

process. Through this process, an ABM student would likely inherit and apply it

with the way an individual live especially with the strategies used in the

fundamentals of accounting.

Research will provide informations and facts about the benefits of

Research for Daily Life as it supports the critical analysis and evaluation of ideas

needed to support a certain study. This subject learning area under ABM strand

focuses on the efficiently contextualization of ideas needed for effective

generalization of the study. Thus it will be useful for accountants to deeply

1
analyze a certain account and evaluate the quantity involved in accounting.

Research for Daily Life engaged future accountants to deal with application

process as it needs insertion of learning.

This also includes the benefits of Oral Communication in-context in terms

of communicating and effective deliberation of ideas. Accountants are usually

involved with settlements and dealings that is why students should learn how to

speak with confidence and authority.

The study also introduces the benefits of General Mathematics as it

supports students mental ability when it comes to analyzing and balancing.

Accountants should deal with numbers because money takes prior variable in

terms of accountancy. It is the reason why people invest and deal with other

corporations, cooperative, and even small businesses.

One last major subject focuses on English for Academic and Professional

Purposes that helps students as future accountants to have an in-depth

knowledge about the proper citations and preferences. It is necessary for an

accountant to have citations especially when auditing involving some sites

needed for insertion of values or involved variables in a certain account.

Researchers will comprise informations from trusted sources that will

contribute insights in terms of developing the students critical thinking and logical

reasoning as it empowers the students managerial skills. Accountancy Business

and Management helps me shape my communication skills with others which are

very essential in forming good relationships. It helps an individual to understand

2
the world of business as well as how to deal with the static changes happening in

the economy.

The worlds economy nowadays needs speciation in terms of evaluating

and preserving valuables and juices of modern transaction. Money rotates as it

revolves around trusted management and some are for business aspects.

Accountancy plays a big role in the proper manipulation and organization of

ones business and even corporation relationships.

Thus, without the study of accounting, an individual or an organization

would have no basis or foundation upon which daily or long-term decisions could

be made. For instance, the budgets for marketing activities, profit reinvestment,

research and development, and company growth are from the work of

accountants.

In line with this study aims to provide information in the benefits of

Accountancy Business and Management as a strand to Future Accountants. This

strand focuses on learning the basic concepts of business and learning

associated skills in other related fields like finance, management, corporate and

operations. This strand is under the Academic track of Senior High School as a

part of K-12 Curriculum under the Department of Education. Moreover, it is also a

flexible course allowing students to study the fundamentals of accounting and

business management with the option to then focus more deeply in other field.

Moreover, this research would likely help those students who want to take

Accountancy Business Management as their strand in Senior High School. This

3
also aims to give emphasize the benefits of taking Accountancy Business

Management that they can use in the field of work specifically in accountancy.

Furthermore, this research aims to practice proper time management as

Accountancy Business Management involves process of dealing something on

time. Time Management is the process of planning and exercising conscious

control over the amount of time spent on specific activities especially to increase

effectiveness, efficiency or productivity. Wherein, a student can learn different

strategies to have a healthy management of the things around him or her. Thus,

that practice would likely help them to extend more time doing significant things

instead of wasting it sometimes. Accounting needs efficient time in order to

review audits clearly and with neatness. Through time management, it will not be

that too hassle when it comes in working and dealing with computations.

Moreover, Accountancy Business Management could provide insights

about the solution on how to calculate accounts without doubt. Data entered in

an accounting system is verifiable data, not opinions or wishes. Accounting

information is unbiased. Thus, data entered in the system is based on purposed

and supported by liable resources.

In connection to this, effective sources about the benefits of taking ABM

strand to future accountants focuses with advantages and its effects. In line with

this, the study of Accountancy Business Management assures the future of an

individual as it supports lifelong certainty in one's own liabilities appropriate for

financial and strategic decisions about their accounts. Future accountants will

4
have the chance to have deep insight about organizing own liabilities that he or

she can use in the following years. It will lead them to have plan and proper

management of their own possession.

Furthermore, this study will explore and discuss by the students in the

future. Thus, it supports the highly competitive accountants foreign and local.

Wherein, ABM will not only enhance an individuals skills but also his or her

critical thinking which is very needed in the field of accounting as it succours

evaluation and analysis of accounts individually or in a group. Accountancy

Business and Management helps and teaches me to be globally competitive

enough and fill up the emptiness that will help us achieve success.

Statement of the problem

Accounting doesnt stop along as money makes it go round, the world will

need its accountants who will evaluate, compute, and analyze financial accounts.

Therefore, studying Accountancy Business Management succours future

accountants and finance professionals have to move with the times and stay up-

to-date, but the profession is unlikely to expire anytime soon. Because of its long-

term assistance, Accountants would reach their visible and transparent

connection with their own commitment when it comes in verifying account

especially in terms of financial and one that involve valuables.

5
 This study aims to identify and explain the benefits of Accountancy

Business and Management Strand to future accountants. This study targets to

answer the subsequent questions:

1. What are the subject areas under Accountancy Business and

Management Strand that will help students as to future accountants?

2. What are the possible benefits of these subject learning areas under

Accountancy Business and Management to future accountants?

3. How does knowledge can translate into better performance and skills

as a part of application process?

Conceptual Framework

This study comprises the benefits of Accountancy Business and

Management Strand to future accountants. The researcher used IPO model to

demonstrate the connection of different variables involved in the study. The

variables include the different subject areas under ABM Strand such Research

for Daily Life, Oral Communication, General Mathematics, and English for

Academic and Professional Purposes. Another variables includes the benefits of

those subject areas under ABM Strand. Lastly, suggestions will be provided.

6
 Conceptual Paradigm

ABM Subject Areas:

*Research for Daily
Life
*Oral Communication
*General Mathematics
*English for Academic
and Professional
Purposes
Benefits of each Subject
Areas:
Provides application of
everyday living through
generalization
Enhances an individuals
way of communicating and
deliberation of ideas. Suggestions
Develops mental ability in
terms of analysing and
balancing.
Develops and improves
grammatical aspect of a
certain sentences or
thought.

Scope and Delimitation of the Study

This study aims to provide broader knowledge about Accountancy

Business and Management as strand in senior high school. The focus of this

research is to study the benefits of Accountancy Business and Management

Strand to future accountants. Only those grade 11ABM students in Holy Family

Academy S.Y 2017-2018 is the target participants in this study.

7
 This research is only focused on the advantages of Accountancy Business

and Management Strand to the students, specifically to those future accountants.

The research also provides further understanding on how to apply all the

leanings from the subject areas under ABM strand into real life setting.

This study is delimited by the sources of information and data from the

researchers need. It solely focuses on the possible benefits of the different

subject areas under Accountancy Business and Management that will likely help

future accountants for further information and in-depth understanding of this

strand.

The study does not cover the effective strategies of an accountant. It

solely focuses on the possible advantages a student can gain if they will take the

strand. Those students who are not taking Accountancy Business and

Management strand are not involved.

Significance of the Study

The purpose of this study is to determine the benefits of Accountancy

Business and Management Strand to senior high school specifically to future

accountants. This study sought to establish the advantages of ABM as a strand

in K-12 Curriculum on school connectedness among secondary school students.

The study found out that are benefits that students can get if they take ABM as

strand in senior high school especially to those students who want to enter into

8
the field of Accounting. This will give in-depth knowledge and assistance for

those students engages in studying ABM.

The researcher will comprise information from trusted sources that will

contribute insights in terms of developing the students critical thinking and logical

reasoning as it empowers the students managerial skills. Accountancy Business

and Management Strand will shape students communication skills with others

which are very essential in forming good relationships. It helps an individual to

understand the world of accounting as well as how to deal with the statistic

changes happening in the country. This study is significant in different ways:

For Students. This study is essential to all the students especially to those future

accountants because they will know the different benefits of taking Accountancy

Business and Management as strand in senior high school. This study will also

provide further insights in regards with subject areas that will provide knowledge

and learning with different departments. Students will gain advantages of those

subject learning areas particularly in application process. Through this process,

an ABM student would likely inherit and apply it with the way an individual live

especially with strategies used in the fundamentals of accounting.

For Teachers. This study is vital to the teachers because they can guide and

motivate their students to apply all the knowledge and learning that theyve

learned in different subject areas specifically under ABM strand that will help the

students when they enter into the field of accounting.

9
Definition of term

The following words will help you to better understand and comprehend
this study:

Accountancy- It is the main duty of an accountant that relies on evaluating

accounts.

Business- It is an individuals in demand profession and job.

Management- refers to the control and regulation of things and even the

participants involve.

Accountancy Business and Management- It refers to a strand particularly the

study of accounting and business that deals with different subject learning areas

under K-12 Curriculum.

Research for Daily Life- it refers to a subject learning area under ABM Strand

that focuses on the investigation and self-learning process of research.

English for Academic and Professional Purposes- it refers to the subject

learning area under ABM Strand that focuses on the deep understanding of

English proficiency.

Oral Communication- It refers to a subject learning area under ABM Strand that

focuses on the mere expression of ones self towards the communication and

relationship between things.

10
General Mathematics- It refers to a subject learning area under ABM Strand

that focuses on the evaluation of an equation and deep analysis of a certain

thing.

Finance- it is the manipulation and management of money or any valuable

assets.

K-12 Curriculum- covers Kindergarten and 12 years of Basic Education [Six (6)

years of primary education, Four (4) years of Junior High School, and Two (2)

years of Senior High School (SHS)] to provide sufficient time for the

development of learners skills and performance.

Accounting information- is a system of collecting, and evaluating data taken by

the accountants to ensure the process of regulation.

Liabilities- the state of being responsible for something and somewhat

connected to accountability.

Possession- It is an act of owning something especially valuables and accounts.

11
 CHAPTER II
Review of Related Literature

This chapter presents the review of previous studies and researchers

about the Benefits of Accountancy Business and Management.

This chapter of research encompasses local and foreign literatures such

as books, and electronic materials which are significant perspective of the study.

The chapter also includes local and foreign studies such as thesis, and similar

related papers. It is the only wealth that cannot be replaced. Learning includes

the moral values and the improvement of character and the methods to increase

the strength of mind. Students are the recipients of sacred and precious values

imparted regularly by their teachers.

Subject Areas under ABM Strand

According to Department of Education, K-12 Curriculum involves

Accountancy Business and Management Strand that includes its subject learning

areas such as General Mathematics, Oral Communication, English for Academic

and Professional Purposes, and Research for Daily Life that would likely help

students as to future Accountants in enhancing their abilities and skills in terms of

applying all those results and learnings gathered from past experiences.

In line with this subject learning area, the General Mathematics program

aims to provide students with the knowledge of mathematics in its breadth by

drawing its courses from the departments different mathematical divisions.

12
Applied Mathematics, Pure Mathematics, Statistics and Actuarial Science. The

program explores the various branches of mathematics and their applications in

the real world.

Moreover, General Mathematics majors learn mathematic fundamentals,

which include calculus, linear algebra, and probability and statistics. In addition to

acquiring basic mathematical skills, students are free to explore the manifold

areas of this discipline to gain exposure to a variety of modern mathematical

subjects such as mathematical analysis, abstract algebra, geometry, number

theory, combinatorics, numerical analysis, statistics and actuarial science.

In the overview of Fernando B. Orines (2016), It aims to develop and

intensify the learners analytical and critical thinking skills and problem solving

skills. This textbook covers Rational, Logarithmic, and Exponential Functions and

connects these topics further to Basic Business Mathematics including Interest,

Annuities, Stocks and Bonds, and Business and Consumer Loans.

Subsequently, It also covers Logic and Reasoning. With this textbook, the

learner is expected to develop understanding of the applications of math in

general, to have zest for life-long learning, and to be prepared to take on the

challenges ahead whether he or she chooses to engage in higher studies, to

pursue an entrepreneurial undertaking, or to enter the world of work.In addition

with this, Ricky W. Griffin (2016) suggested that Oral communication takes place

13
in face-to-face conversations, group discussions, telephone calls and other

circumstances in which spoken word is used to express meaning.

In line with this, S. K. Kapur, (2017) suggested that oral communication

takes place when spoken words are used to transfer information and

understanding form on person to another. Thus, Oral communication is the

process in which messages or information is exchanged or communicated within

sender and receiver through the word of mouth.

Furthermore, it is geared towards honing their leadership skills to help

them become self-directed and creative in problem-solving. Ultimately, this book

aims to instill a lasting commitment to lifelong learning and critical thinking.

Communicate Today: English for Academic and Professional Purposes meets all

the competencies outlined in the K to 12 curriculums and incorporates

information and communication technology throughout the text.

In this light, Research is a thinking way under which researcher examines

the various aspects of daily work critically. It helps in understanding and

formulation of guiding principles that govern a particular procedure. Apart from

that it also helps in developing and testing new theories that are contributing to

the advancement of your practical life works within a profession. Questioning is

thought to be a normal human habit and research helps to answer the questions

that are related to ones profession.

Those subject learning areas presented above play a significant role in our

everyday life especially for those students who are engaged in studying ABM.

14
Thus, application of those leanings and in-depth knowledge are effective and

efficient.

Benefits of those subject learning areas under ABM

The ABM strand is designed to equip the students with managerial,

numeracy and literacy skills necessary to meet the competencies and demands

of globally competitive entrepreneurship. Courses on accounting, finance,

marketing and management are taken under this strand. Students graduating

from the ABM strand are expected to prepare a business plan, feasibility study or

project study and undergo work immersion to allow for the application of

knowledge and skills acquired in class.

In this juncture, Time saving is one of the major benefit that student can

gain if they will study ABM as a strand in senior High School. When action is

required to be taken immediately it is best to transmit a message orally. If the

executives work load is high then they stop writhing and by oral instructions they

complete their message transmission and released their work load and also it

saves time.

In line with this, cost savings also plays a vital role in evaluating self-

assets and accountabilities. Cost is involved in any communication. When the

communication is needed within the organization and if it and is completed in

orally, it has not needed any paper, pen or stamp or computer. So it saves the

money of the organization.

15
 Moreover, more powerful expression of thoughts and efficient sending of

message are effective. Speech is a more powerful means of persuasion and

control. Therefore, executives often prefer to transmit messages orally.

Furthermore, effectiveness of the research with the help of variations in

the tone, pitch and intensity of voice, the speaker can convey shades of

meaning. This factor also contributes to the effectiveness of oral communication.

Furthermore, the immediate feedback in which the speaker can get

immediate feedback on whether it is creating a favorable impression on the

receiver or whether the receiver will protest or whether the receiver has receiver

has clearly understood his meaning or is feeling perplexed or baffled and he can

mold and adjust his message accordingly.

In accordance with this, It is more suitable can lead to better development.

The employees felt more suitable when the message transmits in orally. They

get an opportunity for feedback and clarification. Thus, A relationship develops

within Oral communication is mostly carried out helps to promote friendly

relations between the parties communicating with each other.

Specifically, flexibility by the demand of the situations, oral instructions can

be changed easily and for these cases maintain the formalities are not

necessary. So it is very much flexible and effective.

There is also the presence of Easiness. It is so easy method of

communication. It needs little preparation to send a message. No need of pens,

pencils and other writing equipments which are needed in written

16
communication. If any error is expressed at the time of oral communication. It

was possible to rectify at that time or within a very short time.

Inclusively, Informal communication in oral communication, no need to

maintain such formalities which are needed in written communication. So it is

easy and helpful to any organization.

Second, Motivation in oral communication system, top executives and sub

ordinates staff can sit face-to-face and exchange their views directly, so sub-

ordinates are motivated day by day.

Lastly, special applications in oral communication is more helpful in

communicating messages to groups of people at assembly meetings etc.

Maintaining secrecy: Interested parties of oral communication can maintain the

secrecy of messages easily.

In connection to subject learning areas, English for Academic Purpose

course equips students with required speaking, listening, reading and writing

skills for a university environment.

These programs have been designed for students who are about to

commence Foundation, BTEC HNDs or Degree courses at international

university around the world and who have not achieved the required English

language level for BTEC HND Programs. The benefit of doing the Ed excel HND

is the student qualifies to enter in to the final year of a Bachelors Degree

programm any of above mentioned universities. Typically, it takes four years to

complete the Bachelors Degree but the person who completes Ed excel HND

17
takes only three years to complete the Bachelors Degree. Cost wisely also

student can save much more if he/she chooses to do Ed excel HND.

In overview, The English course mainly focuses on language and

academic study skills. Language skills include listening comprehension, fluency

development, oral intelligibility, reading, grammar, writing, and vocabulary

development.

Thus, This kind of exposure to the language greatly helps advanced level

students who are interested in undergraduate or graduate study in the United

States or other English-speaking countries. They overcome the language barrier

and build their knowledge and confidence to pursue their international degree

course.

I relation with this, Academic skills comprise of test taking and note taking

skills, academic vocabulary usage, critical reading and writing, comprehending

academic lectures, research and library skills, formal composition forms and

development, including research papers.

In furtherance with the subject learning areas under ABM strand,

Research for Daily Life is something that is lost in many educational

systems. While students are often told how to find information, the Internet has

become the place most people go first in order to find the facts they need.

18
 First, More fact corroboration: When you find a fact in one reference

source that is supported in another reference source, you can be assured that

the fact you are using in your business paper or assignment is accurate.

Second, More viewpoints: The more resources you use, the more

viewpoints you will consider during your topic exploration. This allows you to

consider more ideas than the original one you may have been assigned.

Third, More facts: When you use more research skills and sources, you

will be able to gain more facts for your final project.

Fourth, Larger frame of understanding: Because different research

sources offer different kinds of information, you can find different ways to

understand your topic, depending on the manner in which you need to present

your findings.

Fifth, Gain knowledge quickly: If you need to prepare for a presentation or

a test, you want to be able to find the facts about your topic quickly. With basic

research skills, you will find what you need promptly.

Equally important, General Mathematics succors some of civilizations

most prized and proud achievements are wholly reliant on mathematics. Planes

flying seamlessly through the air, high availability of complex medicines, even the

computer you are using now: all of these increasingly vital commodities rely on

the use and study of numbers. Take a look at some of the people who have

19
utilized math in order to further mankind's interests in the Top 5 Most Influential

Mathematicians article. If you are to stop and think for just a few minutes it

becomes inescapably clear that mathematics is pretty well inseparable from life

as we know it.

Nevertheless, Mathematics is a reasonably neutral subject and so it is

easily combined with other courses. Joint Honors like Mathematics &

History, Mathematics & English, Mathematics & Spanish or Mathematics &

Music are but a few of the increasingly broad range of Mathematics based

courses available. This rich selection of study areas shows that a Mathematics

degree does not have to be purely numerical, but can involve the arts to offer

literary, musical or scientific nourishment. Furthermore, there is opportunity for

studying abroad with many institutions, as you can see on our Course Chooser.

Thereafter, If you look at our subject league table for Mathematics, you

can see that the Graduate Prospects are relatively high, especially if you earn a

place at one of the top 10 institutions for Math, they average a score of 82%.

Thus, This high level of employability is strengthened by the fact that

careers involving math are typically permanent, in that numbers in whichever

form they take are going to be around forever, and so money, computing and

many other mathematical fields are reasonably safe career paths.

Definitely, A mathematician's skillset is not exhausted once they move out

of the realm of the numerical. The facets of a student which are developed during

a Mathematics degree are easily extrapolated to other situations and areas. For

20
example, rational and logical thought is something which is required in many

areas, whether it is in a moral or career capacity. Furthermore the high level of

cognition required to comprehend complex mathematical theories and rules is an

asset which will benefit an individual in many ways.

As has been noted, from our Graduate salary table, mathematics falls in

12th place with 24,437 the average starting salary, well above average. As a

main motive for many students to study certain subjects, the potential pay is a

definite bonus factor with mathematics, helped by the versatile nature of the skills

involved.

Suggestion for future accountants

The researchers goal in indicating the suggestion of the study is to put all

those learnings and in depth knowledge into generalization and application

gathered from the different subject learning areas under ABM strand such as

General Mathematics, Oral Communication, English for Academic and

Professional Purposes, and Research for Daily Life that would likely help

students as to future Accountants.

In connection to this, General Mathematics, Oral Communication, English for

Academic and Professional Purposes, and Research for Daily Life that would likely help

students as to future Accountants Based on Garrison (2011) discussed that managers

use management accounting information to develop, communicate, and

implement strategy. They also use management accounting information to

21
coordinate product design, production and marketing decisions and to evaluate

the overall companys operating performance including their employees, which is

agreed and matched to Carters (2007) perspectives, that management

accounting information and other reports do not have to follow set of principles or

rules required by different government agencies. The key questions are always

how will this information help managers do their jobs better? and Do the benefits

of producing this information exceed the costs? Through these, managers can

successfully run their businesses.

According to Department of Education, K-12 Curriculum involves

Accountancy Business and Management Strand that includes its subject learning

areas that would likely help students as to future Accountants in enhancing their

abilities and skills in terms of applying all those results and learnings gathered

from past experiences.

In similar with, Taylor et al. (2017) suggested that the consistent finding in

research suggests that adolescents own aspirations are influenced by their

parents aspirations or expectations. Parental support and encouragement are

important factors that have been found to influence career choice. Children may

choose what their parents desire simply to please them.

In correspond to this, Hub Pages Inc. (2016), incorporated that Filipinos

are known to be competitive in the international community. However, our current

education system hinders us from becoming even more competitive. Starting in

the 2012-2013 school year, the education system of the Philippines was

22
enhanced from the ten years of basic education to a 12-year program through an

initiative called the K-12 Education Plan sponsored by the Department of

Education. The K-12 program offers a decongested 12-year program that gives

students sufficient time to master skills and absorb basic competencies. The K-

12 program accelerates mutual recognition of Filipino graduates and

professionals in other countries.

Furthermore, Mc Querrey (2017) insisted that the earning potential of your

chosen profession is likely to be a factor that influences your career path. You

may find one aspect of your career is more financially rewarding than another, or

that working your way through the ranks holds greater financial incentive than

staying in the same job. Your personal financial needs are also likely to influence

the career choices you make. Opportunity is the third factor that has shaped

career choices for students. Opportunity may influence how students have

perceived their future in terms of the reasonable probability of a future in

particular career fields. The issue of poverty has played an important determining

role in the opportunities available to all.

In accordance to this, Mc Querrey (2017) pointed out that the parents

often have an influence on the career paths their offspring pursue. A parent may

urge a child into a vocation similar to their own, or to one that has demonstrated

high earning power. You may find yourself attracted to a particular line of work

because of your parents professional history, which likely has given you a first-

hand perspective on that type of work. Many children grow up idealizing the

professions of their parents. If you always looked up to your mother and admired

23
her teaching skills, that may influence you to pursue a career in education.

Parents may also intentionally or unintentionally push a child toward a particular

career path, especially in the cases of family-owned businesses, where parents

expect their children to take over the company.

In furtherance, Senior High School is two years of specialized upper

secondary education; students may choose a specialization based on aptitude,

interests, and school capacity. The choice of career track will define the content

of the subjects a student will take in Grades 11 and 12. SHS subjects fall under

either the Core Curriculum or specific Tracks (Official Gazette, 2012). Senior

High School (SHS) covers the last two years of the K to 12 program and includes

Grades 11 and 12. In SHS, students will go through a core curriculum and

subjects under a track of their choice.

Based on Benjamin Franklin (2016) an investment in knowledge always

pays the best interest- As students, we want education by which character is

formed, strength of mind and knowledge increases and makes us independent

and to be kept forever. Through Accountancy Business and management, it

would likely help beneficiaries to gain in-depth knowledge and understanding

from different subject learning areas. . The objective of writing the literature

review is to notify the students about the suitable jobs for them within the ABM

strand and to encourage them to take up the said strand.

In significant to Nicholas Sparks (2017) the overall purpose of writing the

literature is to highlight and broaden the knowledge of the students of what ABM

24
is and encourage them to take up the said track. The authors objectives were

reasonable and attainable and the article was relevant and convincing. The

literature review answered all the questions about ABM track clearly. The article

also included enough information to fulfill the anticipation of the students to gain

knowledge about ABM.

In line with this, Improving accounting students' academic performance,

especially in the technical areas of accounting and associated business

disciplines is a top priority in accounting education. It also improves the logical

mind of the student taking this course and makes them understand the world of

business. And one of this knowledge that you may need is the reading

comprehension. A key, but often overlooked, skill that is essential to academic

success is reading comprehension. Through English for Academic Professional

Purposes, one of the major subject under ABM Strand, And one of this

knowledge that you may need is the reading comprehension. A key, but often

overlooked, skill that is essential to academic success is reading comprehension.

Reading comprehension is the process of making meaning from the text. The

goal therefore is to gain an overall understanding of what is described in the text

rather than to obtain meaning from the isolated words or sentences was given by

Pritchard (2016).

In coherent to Springer (2017) suggested that It is very important in daily

life because it uses different cognitive skills that the multidimensional brain has.

There were different studies about reading comprehension. Some of them are

25
giving reading comprehension test to determine the level of understanding of an

individual about the message of the article or text. As it was mentioned, English

for Academic Professional Purposes would likely enhance students as to future

accountants ability in having good analysis and in-depth evaluation of ideas

needed in accountancy.

Relatively to Muller (2017) in his study, he concluded that the students

who read well generally show themselves to be organized thinkers who can

comprehend what needs to be said, connect thoughts logically, examine the

importance or meaning behind things, and more likely to demonstrate the

empathy or seeing the students point-of-view upon which sound relationships are

built. Reading comprehension is significant not only on courses with English as

their majors but also on courses that need deep and good understanding.

Moreover, It describes how the Resource-Enriched Learning Model

(RELM), which is a student-centered approach to faculty development and

course design, has been applied by the authors to develop a Masters of Science

in Accounting Program. The article also provides instructional design, examples,

and qualitative or quantitative evidence of success was insisted by Lavoie and

Rosman (2016).

In the overview of Reckers (2009), it provides history regarding accounting

regulation coupled with his personal observations regarding the academic

responsibilities of the American Accounting Association and the National

26
Association of State Boards of Accountancy (NASBA). His commentary is in

response to NASBAs ill-received 2005 curriculum proposal.

In line with this, based on academy business Mathematics This course will

provide an understanding of the basic concepts of mathematics as applied in

business. It includes a review of the fundamental mathematics operations using

decimals, fractions, percent, ratio and proportion; mathematics concepts and

skills in buying and selling, computing gross and net earnings, overtime and

business data presentation, analysis and interpretation. It also offers

comprehensive topics on the fundamental concepts of business transactions,

such as simple interest and simple discount, compound interest, simple and

general annuities, amortization and sinking fund, bonds and bond valuation, and

depreciation.

It explains how an integrated managerial accounting and nancial

management course adds value by showing students the importance of the close

relationship between the two disciplines. The authors outline La Salle Universitys

curriculum, course content, benets, and conclusions drawn. Cohen and Holder-

Webb (2006) respond to criticisms that accounting scholarship and teaching are

becoming irrelevant to business. They stress the importance of embracing ethical

obligations to society as part of the research methodologies employed was

indicated by Leauby and Wentzel (2007).

Correspondingly, they emphasize the importance of implementing

information literacy into the accounting curriculum. Thompson, Fernandez,

27
Budnik, and Boston (2008) describe a panel discussion hosted by the Accounting

Program Leadership Group (APLG) of the American Accounting Association at

its 2006 annual meeting, with four representatives, each from one of the rms.

Panel session topics include special knowledge and skills needed by graduates,

value of a stand-alone ethics course, and how changes in the environment have

altered the practice of accounting was integrated by Jackson and Durke (2008).

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