CHAPTER I

INTRODUCTION

Bachelor of Science in Accountancy is a course offered by different

universities in the Philippines. It is an ideal career for incoming college

students. Mathematical in nature and involves comprehensive calculation

as well. A combination of knowledge, skill and the right attitude are

needed to succeed in this course. A student who is to take BS in

Accountancy must have high reasoning skill that will help in the discovery

of underlying principles between two or more objects and use it to solve a

problem, analytical skills to be able to review, interpret, evaluate financial

and the operational data and systems in order to form

conclusions(http//finduniversity.ph/majors/bs-in-accountancy-philippines/)

BSA is quit a difficult course. Many students end up shifting to

other courses because they can’t withstand the demands if accountancy.

Although it requires only basic mathematical operations, what makes it

difficult to use of analytical and logical thinking. Rigid training and a

difficult board exam complete the list of obstacles for this course.

.(http//finduniversity.ph/majors/bs-in-accountancy-philippines/)

According to Shola Gomez Zamayla, CPA (2013), If you think that

Accountancy is not your first choice, you’re not alone. If you think that the

course is not for you and theirs a little voice deep within saying that you
should be shifting to a course that you dearly love as soon as possible you

are not alone. If you think that your efforts are not being paid off by the

grades that you get, you are not alone. So first things, like any other

relationships you must decide whether you’d like to commit or not. It’s not

either you’ll shift and follow the course which, you think, will make you

happy or you’ll learn to embrace Accountancy and patiently claim for the

sweet moment that it will love you back.

The study focus on the factors that affects the BS in Accountancy

students to shift to other courses. The purpose of this study is to help the

students to make some adjustments and run down the problem and to

know and unravel the factors and reasons why BS in accountancy

students shift to other courses.

Statement of The Problem

The main topic of the research is the Factors Affecting Bachelor of

Science in Accountancy Students to shift to Other Courses VirgenMilagrosa

University Foundation for the Second Semester Academic Year 2015-2016

Specifically, it seeks to answer the following questions:

1. What are the factors affecting Bachelor of Science in Accountancy

students to shift to other courses?

2. What are the fields that needs improvement to lessen the shifters

in this course, Accountancy?

3. Is it shifting to other courses became effective for those former BS

in Accountancy students?
Null Hypothesis

The researcher affirms the following hypothetical statement to seek

answer to the research hypothesis:

There are no factors affecting the BSA students to shift to other courses.

Importance of The Study

Students. This study is favorable to the bachelor of science in

accountancy students. Knowing the reasons why accountancy students

shift course will help the students to make some adjustments and run

down the problem.

Parents. They are the most important influences on a young

person’s career decision. The parents could stimulate their children in

choosing an accounting career by emphasizing that their personal

interest is important. This study will help the parents to know the

strength and weaknesses of their children and this will serve as their

guide to support their children in their chosen career.

School administrators. The future of an accounting student

depends on the ability of quality education to produce graduates that

has a broad array of skills and knowledge in accounting field.The

results of the study will be the bases for the evaluation of the
 performance of the accounting students. In addition, it will upgrade

the standard way of teaching of the school.

Future researchers. The future researchers will benefit in this

study for their future research as one of their reference, and basis for

the further investigation of the factors affecting accountancy students

in shifting to other courses.

Scope and Limitations

The study focus on the factors affecting Bachelor of Science in

Accountancy students in shifting to other courses in VirgenMilagrosa

University Foundation for the academic year 2015-2016. The researcher

selected the students of Bachelor of Science in Business Administration

Major in Management Accounting and the researchers selected ten (10)

respondents in every year level of this chosen course

The research was limited to the BSBA major in Management

Accounting from 1st year to 4th year as a respondents for this research

because they have the largest population of shifters from BS in

Accountancy.
Definition of Terms

Bachelor of Science in Accountancy. A program that is

compose of subjects in accounting (Financial, Public, Managerial) Audit,

Administration, Business Laws and Taxation. Its primary focus is not

limited to business subjects but to other fields as well, such as banking

and finance, government, social services, education and more.

Retention Policy. Set of guidelines in which certain school

follows a minimum grade for accountancy student in order for them to

advance to the next level.

Shift. The act of changing the direction in which something is

oriented.

Course. A series of classes about a particular subject in a school

Factor. Something that help produce or influence a result: one the

thing that cause something to happen.

 CHAPTER II

Related Literature and Studies

The most relevant and selected researches were reviewed by the

researcher in accordance with the study being conducted. The researches

were studied focusing on their objectives, methods and results as far as

possible, and inferences were drawn from these to guide the present

study in matters of several technicalities.

Review of related literature

BSA is quite a difficult course. Many students end up shifting to

other courses because they cannot withstand the demands of

accountancy. Although it requires only basic mathematical operations,

what makes it difficult is the use of analytical and logical thinking. Rigid

training and a difficult board exam complete the list of obstacles for this

course. (http://www.finduniversity.ph/majors/bs-in-accountancy-

philippines/)

Shola Gomez Zamayla (2013) said that If you think that the course

Bachelor of Science in Accountancy isn't your first choice, you are not

alone. If you think that the course is not for you and there's a little voice

deep within saying that you should be shifting to a course that you dearly

love ASAP, you are not alone. If you think that your efforts are not being

paid off by the grades that you get, you are not alone. So first things first.
Like any other relationships, you must DECIDE whether you'd like to

commit or not. It's either you'll shift and follow the course which, you,

think, will make you happy or you'll learn to embrace Accountancy and

patiently claim for the sweet moment that it'll love you back. (Shola

Gomez Zamayla, CPA ,2013)

Nobody said it would be easy. Shifting doesn’t ensure rainbows and

butterflies towards the end of the tunnel. It can be difficult for some

students, especially for those who actually took the plunge. The process

of shifting itself can be a challenge – with shifting exams and interviews,

the thought of not making the cut can be stressful but the implications of

shifting can be even more of a struggle. Carl, (IV, BS-MGT), who

experienced both external and internal shifting, shares the challenges he

encountered with shifting courses, pressure from siblings about how much

time it will take me to graduate.” Shifting comes with a price, it could

possibly be a cause for delay but in the long run, it could bring students

what they’ve always wanted: the right decision. As Bernadine puts it, “If

you don’t like your course and it’s really reflecting on your academic

outputs, go shift. School by itself is already stressful so why burden

yourself with a course that only makes you feel bad?” (Status: Shiftees,

Cirilo Cariga, 2013)

Factors why BSBA Management Accounting/BS Accountancy shift to

Financial Management Course? If you have decided to change course on

the basis that '"you aren't doing well academically"' in your current course

you probably ought to reconsider your decision, be honest with yourself,

how much of the problem will be solved by changing course, how much of

the problem is due to your mismanagement of your studies. If you are

genuinely having problems with the course don't jump straight into a

course switch, speak to your tutor about your problems and there may be

a means to sort them out without such drastic (and potentially not very

effective) measures. It is also possible that if your achievement level is

low that you may not be allowed onto the new course.

If you have decided to change because '"you don’t enjoy your current

course"' then you should be absolutely certain that you will enjoy the

course you are moving to. You should also be aware that changing course

has significant negative consequences, you have to be certain that the

change is worth it.

If you have decided to change course because you feel that it

would be better for career reasons you need to do your research, is it

actually a better career move? Remember that changing course normally

(except between certain very similar courses or during the first couple of

weeks of the course) means that you will be at university for more time,

amounting more debt and putting off getting your dream job. Even if a

different course would be better for your career the best move could still

be to finish your current degree and then to train on the job.

(http://www.termpaperwarehouse.com/essay-on/Factors-Why-Student-

Shift/325373)

When you were in college, did you ever feel that you enrolled in

the wrong course? If so, did you shift courses or did you just stick it out

especially when you're in the middle of your college life (2nd - 3rd year

level)? What made you shift? Is it because there is more opportunity in

other courses? You got bored with the curriculum? You're parents forced

you to take this course but you decided to follow your own? What makes

students shift their courses? (http://www.mylot.com/post/1601353/why-

do-students-shift-courses)

Review of Related Studies

FOREIGN

Herminio Rodríguez Príncipe, 2005, investigated in his study the

first accounting course is required in most Business Administration

Bachelor Degree (BBA) programs. Most students take this course because

it is a requirement to complete their degree, but the students do not feel

comfortable taking this course. As a result of this situation, many

universities are experiencing a high number of student failures and low

academic performance in the first accounting course. Comments from

accounting practitioners, employers, and academics led the researcher to

question if a problem exists with this course. The Student Failure in the
First Accounting Course investigation analyzed factors that influence

student academic performance in the first accounting course, based on

this researcher’s 16 years of experience teaching the undergraduate first

accounting course at a private university in Puerto Rico. Student failure in

the first accounting course, the first part of this study, fluctuated between

30 and 40 percent, and in some cases more than 40 percent, during the

last ten or twelve years. Many other professors in private and public

universities in Puerto Rico have experienced the same results.

According to Basile and D’Aquila study who surveyed 128

accounting students who were exposed to either computer-mediated

instruction using course management software (WebCT) or to only

traditional instructional methods. Survey results revealed no significant

differences between the two groups in attitudes about the course.

However, students who used the computer more frequently reported

more positive attitudes about course delivery methods in general and

about specific course management software applications. Beets and

Lobingier examined the comparative effectiveness of three pedagogical

techniques (use of a chalkboard, use of an overhead projector, and use of

computer-projected software). The results of the study provide no

evidence of overall differences in student learning among the three

methods.

The third phase of the study was related to external classroom

factors influencing students’ academic performance in the first accounting

course. There is one study in this area that the researcher was motivated

to consider in his study, because the external factors used by Wooten in

his study are directly related with the actual students’ problems in their

daily student life (extracurricular, family, and working activities) includes

in his model several variables not examined in the accounting education

literature to date, such as the effects of family activities, work activities,

extracurricular activities and classroom environment, on performance in

the first accounting course. The model begins with the ultimate goal of

performance (learning). Two factors have a direct influence on student

performance: (1) the student's aptitude and (2) the amount of effort the

student puts forth in the course. Wooten indicates that the amount of

effort put forth by a student depends on the student's (1) grade history,

(2) motivation, (3) extracurricular activities, (4) work responsibilities and

(5) family responsibilities. As predicted by Wooten, aptitude and effort

were both significant variables in influencing performance of the

traditional students. For the traditional students, grade history, motivation

and family responsibilities all influenced the amount of effort the students

put forth. However, neither extracurricular activities nor work

responsibilities influenced the students' effort. Motivation was significantly

influenced by 8 the students' self-expectations and their perceptions of

the learning environment. Motivation was the only variable that

significantly influenced effort.

LOCAL

In the study of Marikar Santiago, 2014, the very common problem

on why accounting students fail to pass their accounting subjects is, the

students lacks focus and determination in which it accumulated forty

percent (40%) of the total respondents. Second common problem is their

Learning Environment which is thirty-one percent (31%), followed by the

social networking sites which is twenty-six percent (26%) and lastly is

students are not interested with the course which is three percent (3%) of

the total population size.

In the study in titled “Common Problems why Accounting Students

Fail to Pass their Major Subjects” and “Weakness of an Accountancy

Student in terms of accounting subject” stated that Accountancy students

had their own weakness/problem specifically a subject that they are hard

up in passing and which they will face also in their upcoming board exams

especially the fourth year students. For them their weakness is the

Advanced Accounting Vols.1-3, in which it garnered thirty-eight percent

(38%), next is Income Taxation, accumulated twenty three percent (23%)

then the Financial Accounting Vols. 1-3 with a total of twenty one percent

(21%) and lastly is the Management Advisory Services (consist of

Management Accounting, Cost Accounting and Management Consultancy)

with a percentage of eighteen percent (18%). As a result of the survey,

three days before the exams garnered the highest percentage of the total

population size of the survey which is thirty six percent (36%), and next

one are the night before the exams and one week before the exams both

thirty two percent (32%) and lastly, two weeks before the exams has no

percentage allotted.

Having a retention policy among accountancy students will affect a

person, either physically or emotionally.Having this policy has the

possibility that an accountancy student will not be able to focus well on

his/her studies because of the possible problems that may happen to

him/her. Retention policy is very important to all accountancy students in

becoming a Certified Public Accountant. Because having this policy will

help you in preparation for your battle in the real world and even in the

preparation for the upcoming board examination especially to those

graduating students. Being an accountancy student is not just easy as it

seems. It requires a lot of time for you to focus and to be more

determined not just in passing the different accounting subjects but also

in order to attain your goal in life, the three letters that will be attached

right after your last name.

 CHAPTER III

METHODOLOGY

In this chapter, Research Design, Sources of Data, Instrumentation

and Data Collection and Tools for Data Analysis were discussed.

Research Design

The study utilized the descriptive method of research. Descriptive

research involves collecting data in order to test hypothesis or answer

questions regarding the subjects of the study. In contrast with the

qualitative approach the data are numerical. The data are typically

collected through a questionnaire, an interview, or through observation.

In descriptive research, the investigator reports the numerical results for

one or more variables on the subjects of the study (Tendero Edwin V.et al

2010).

Descriptive method was utilized because the researcher studied on

Factors Affecting Bachelor of Science in Accountancy Students to Shift to

Other Courses in VirgenMilagrosa University Foundation. The method is

suitable to the study because the researcher collected data and tested the

hypothesis of the study to find out the factors affecting Bachelor of

Science in Accountancy students to shift to other courses.

Sources of Data

This part presented the locale of the study and the population

sampling.

Locale of the Study

The study was conducted at the College of Business Administration

and Accountancy in VirgenMilagrosa University Foundation San Carlos

City, Pangasinan.

The CollegeBusiness Administration and Accountancy was

established in1985.The College Business Administration and Accountancy

is committed to provide the students an excellent business education

which is globally competitive by means of the VMUF trilogy: training,

service and research. Thecourses offered in the CollegeBusiness

Administration and Accountancy are the following: BS Accountancy, BSBA

Major In Accounting, BSBA Major In Marketing Management, BSBA Major

In Financial Management, BSBA Major in Human Resources Development

Management, BSBA Major In Business Economics, BSBA Major In

Operation Management, BS Office Management, Computer Secretarial (2

Years).

Figure 2 shows the CollegeBusiness Administration and Accountancy in

VirgenMilagrosa University Foundation, San Carlos Campus Map.

Fig. 2College Of
Business
Administration
And Accountancy
Population Sampling

Quota sampling was used in the study. Quota sampling is a non-

probability sampling technique where samples of a fixed size are obtained

from pre-determined subdivisions of the population. The respondents are

from the students of the CollegeBusiness Administration and Accountancy

who are currently enrolled in Bachelor of Science in Business

Administration Major in Management Accounting in the second semester

for the academic year 2015-2016.

Table 1 shows the population sampling of the respondents.

Table 1

Population Sampling of the Respondents

BS Management Total enrollees Number of

Accounting Respondents

1st year 14 10

2nd year 26 10
 3rd year 32 10

4th year 10 10

TOTAL 82 40

Instrumentation and Data Collection

The following were utilized to gather data for the study.

First was the questionnaire on the profile of the respondents.

Under profile were age, gender, year level of the respondents.

Second is why they shift to other courses. This question seeks to

find the main purpose of this study which is to know the factors why

students from BSA shift to other courses. It may be because of financial,

retention policy, hard course, lack of interest in this course.

Third is, the researcher seeks the permission of the Dean of the

different colleges to administer the test.

In gathering the data the following steps were followed:

1. The researcher floated the questionnaires to be answered by the

respondents.
2. The respondents must first answer the profile. Next is to mark

some of the reasons that pushes them to shift their course. If the reason

was not stated in the choices, the respondent must specify his/her reason.

3. Tabulated data was tallied, collated and subjected to data analysis

using suitable statistical tool.

Tool for Data Analysis

Descriptive statistics, including percentages for all nominal and

ordinal data was used. Weighted mean was utilized to gather the average

value on the validity of the test used in grammar test. Mean Percentage

Score was used to determine the value of the grammar test. Pearson r

was used to test the significant relationship of the profile of the

respondents and grammar competency level. All statistical computations

are based on 0.05 level of significance.

Frequency count and percentage. The profile of the

respondents shown in figures are entered into tables to determine its

frequency count and percentages using the following formula:

𝒇
%= × 𝟏𝟎𝟎
𝒏

Where:

% = percentage of the respondents

f = frequency of the respondents

 n = total number of the respondents

CHAPTER IV

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter presents the data gathered together with the

corresponding statistical analysis, interpretation, and corroboration to

meet the set objectives of the study.

Graph 1 shows the distribution of respondents according to their

gender. In forty (40) respondents, there are thirty-three(33) girls

equivalent to eighty-two percent (82%) and seven(7) boys equivalent

to eighteen percent (18%) of the total number of respondents.

 Graph 1
DISTRIBUTION OF THE RESPONDENTS
ACCORDING TO THEIR GENDER
Female Male

82%

18%

Graph 2 shows the reason why the respondents chose Accountancy

as their course before. Twenty-two(22) out of forty(40) respondents

said that it’s their own choice and it’s what they want, this reason has

the highest equivalentpercentage of fifty-five (55%) and there are two

(2) respondents answered that it is because it was their NCAE result.

 Graph 2
DISTRIBUTION OF THE RESPONDENTS ACCORDING
TO THEIR REASON WHY THEY TOOK UP
ACCOUNTANCY

Because it was their own

choice and it is what they
5% want
10%
It was their parents choice

30% 55%
It was the course chosen by
their friends

Because it was their NCAE

result

Graph 3 shows that all forty (40) respondents said that Accountacy

is a difficult course.

Graph 3
VIEWPOINTS OF THE RESPONDENTS IF THEY FIND
ACCOUNTANCY AS A DIFFICULT COURSE
0%

Yes
No
 Graph 4shows the response of respondents on what field they

found Accountancy difficult. A high number of respondents specifically

twenty-four out of forty (40) respondents says that they found it hard

to reach the required grade for the Retention Policy, and there is one

(1) respondent says that there are other fields which he/she found this

course difficult.
 Graph 4
RESPONSE OF THE RESPONDENTS IN WHAT SPECIFIC
FIELD THEY FOUND ACCOUNTACY AS A DIFFICULT
COURSE

3%

10% Required grade For Retention

Policy

27% Difficulty in understanding

Accounting
60%
Having difficulty on
understanding the textbook
Others

Graph 5shows that the main reason why the respondents shift to

other course. There are twenty-eight (28) out of forty (40)

respondents says that it was about the retention policy, while one (1)

respondent says that there are other reasons why he shifted to other

course.
 Graph 5
MAIN REASON WHY RESPONDENTS SHIFT
TO OTHER COURSES

7% 3%
20%
Retention Policy
70% Not interested
Financial Problem
Other

Graph 6shows the effectivity to the respondents in their decision in

shifting courses. Yes, it is effective, shouts the twenty-nine (29)

respondents, while (11) says it is not effective.

 Graph 6
EFFECTIVENESS OF SHIFTING COURSE TO THE
RESPONDENTS

28%

Yes
No

72%

Graph 7shows the reason on how shifting to other courses

becomeeffective to the respondents. In twenty- nine respondents that

says yes, thirteen (13) of them said that they have chosen their new

course where they are good in it and thirteen (13) respondents also

answered that because of this shifting they find their college life is more
easier, while the three (3) respondents says that the course that they

shifted is more affordable than the first.

Graph 8 shows the reason on how shifting to other courses

becomenot effective to the respondents. According to the eleven (11)

respondents who says it is not effective, having a reason of difficulty in

adjusting to their new course got the highest percentage of sixty-four

percent (64 among all the other reasons and the reason of shifting adds

expenses and It adds more year in their college life

Grap 8
REASON ON HOW SHIFTING TO OTHER COURSES
BECOME NOT EFFECTIVE TO THE RESPONDENTS

0%

18%

difficulty in adjusting
adds more expenses

18% adds more academic year

others
64%
 CHAPTER V

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 FINDINGS

This study is for the researchers to unravel the main causes and reasons

why Accountancy students shift course and for the researchers to know

the possible ways to surpass Accountancy.

Using the Descriptive Method Analysis, the researchers designed a survey

questionnaire which was answered by Forty (40) respondents. Ten (10)

on the First year, ten (10) on Second year, ten (10) on Third year, and

also ten (10) for the Fourth year, who is now taking up BSBA Major in

Management Accounting in VirgenMilagrosa University Foundation.

CONCLUSION

On the data imputed, the researchers came up to the following

conclusions:

A. Population of the respondents is from the course of Business

Administration Major in Management Accounting, and almost of

them (55%) confirmed that it was their likeness and desire why

they’d first chose Accountancy.

B. Respondents really had difficulty on this course, Accountancy. More

than half (60%) says that what makes it difficult in this course is

the minimum grade of Retention Policy. This Retention Policy is

also the reason of 70% of the former Accountancy students on why

 they’ve shifted to other course. Followed by the lack of interest and

financial problem.

C. Truly shifting to other courses become effective to the former

Accountancy students because they have chosen the suited course

for them and it made their college life easier.

D. Study habit is the field that needs improvement to lessen the

shifters from the course Accountancy.

RECOMMENDATION

We can pass the accountancy course if we really give time to it

A. For the students, to never lose hope on their chosen field. If

you find it hard, get low grades, just think of it that this was

just a challenge that we need to surpass. For the Retention

Policy, do not worry about the required grade, instead make

this as a motivation for you to study more hard.

B. For the parents to know the strength and weaknesses of their

children and this will serve as their guide to support their

children in their chosen career.

C. For the professors where the students depend on the ability of

quality education to produce graduates that has a broad array

of skills and knowledge in accounting field.