COMPETENCIES OF STUDENTS VIS-À-VIS NON-

ABM STUDENTS IN ACT 1101

TITLE TYPE APA CITATION

An evaluation Dissertation Prager, E. (2010). An evaluation of factors Prager (2010) indicated that measuring student
1. of factors affecting student performance on broad learning is complex and no single method
affecting measures of student learning. Ph.D. exists. Prager also states that recently, a
student dissertation, University of Wyoming. handful of standardized instruments to assess
performance Retrieved from: ProQuest Dissertations student learning emerged in the marketplace.
on broad & Theses Global. Prager indicated that these institutions must
measures of find ways to analyze the results in the context
student of their local environments.
learning.
Banta, et al. (1996, as cited in Prager, 2010)
states that assessing student learning is no easy
task as either a standalone process or as part of
an institution’s accountability process. Banta
also indicated that implementing an assessment
process takes considerable time and is iterative
in nature. While many assessment efforts are
viewed as urgent because they meet some call
for accountability, the reality is that successful
institutions have been working continually on
assessment for years.
Factors that Scholarly Dalcı I., Araslı H., Tumer M., Baradarani Adams et al. ( 1994, as cited in Dalci, Arasli
2. influence Journal S., Factors that influence Iranian Tumer, Baradarani, 2013) states that first
Iranian students’ decision to choose course in accounting offer useful information
students’ accounting major. Journal of Accounting that can lead to better decision making for all
decision to in Emerging Economies Vol. 3, 145-163 undergraduates as well as attracting non-
choose accounting students to undertake accounting
accounting majors because these students have the
major. flexibility to change their majors without
delaying their graduation.

Jackling and Calero (2006, as cited in Dalci,

Arasli Tumer, Baradarani, 2013) assert, the first
course in accounting at undergraduate level has
been considered to have an important role in
shaping students’ perceptions of the profession.

Dalcı I., Araslı H., Tumer M., and Baradarani S.,

(2013) indicate that students who wish to select
an accounting major attach significantly higher
priority to “financial and job-market factors”
 than those students who would choose a non-
accounting major. Additionally, Dalcı, Araslı,
Tumer, and Baradarani also indicated that the
discriminant analysis reveals that “financial and
job-market factors” have the highest
discriminatory power. This means that the more
Iranian students’ perceive the “financial and
job-market factors” as important, the more
likely they would be to major in accounting.
Raising globally Scholarly Uy, A., Raising globally competitive Uy (2018) indicated that Philippine higher
3. competitive Journal accountants: Re-designing the Philippine education institutions should re-design their
accountants: accountancy curriculum. Proceedings of accounting curriculum considering the
Re-designing the Academy of Accounting and Financial integrated and strategic competencies
the Philippine Studies Vol. 21, 33-38 required by the Institute of Education
accountancy Sciences as well as prepare to offer new
curriculum accounting programs aimed at developing
future accountants in their specialized and
expanded roles.

Revisiting the Scholarly Seow P., Pan G., Tay J., (2014) Revisiting Seow, Pan and Tay (2014) indicates that the
4. determinants Journal the determinants of student current study provides evidence that prior
of student performance in an undergraduate academic achievement, admission interview,
performance in accountancy degree programme in critical thinking, mathematical aptitude and
an Singapore. Global Perspectives on gender are associated with successful academic
undergraduate Accounting Education Vol. 11, 1-23 performance across a whole undergraduate
accountancy accountancy degree programme at a Singapore
degree university.
programme in
singapore