Factors Affecting Accountancy and Accounting Management Student's

Academic Performance in Accounting Subjects Provided by Batangas

State University Main Campus I

A Thesis
Presented to the Faculty of
College of Accountancy, Business, Economics and
International Hospitality Management
Batangas State University
Batangas City

In Partial Fulfillment
of the Requirements for the Degree
Bachelor of Science in Accounting Management

By:

Fernandez, Frances Elaine J.

Fernandez, Joan Christey J.
Nacion, Johara R.

December 2019

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 APPROVAL SHEET

This thesis titled Factors Affecting Accountancy and Accounting

Management Student’s Academic Performance in Accounting Subjects
Provided by Batangas State University Main Campus I prepared and
submitted by, Frances Elaine J. Fernandez, Joan Christey J. Fernandez and
Johara R. Nacion in partial fulfillment of the requirements for the degree of
Bachelor of Science in Accounting Management has been examined and
recommended for acceptance and approval for oral examination.

EUNIZE V. ESCALONA, CPA, MBA

Adviser

Approved by the Committee on Oral Examination with a grade of ______

PANEL OF EXAMINERS

MA. CONCEPCION P. MANALO, CPA, MBA

Chairperson

DR. ROMER C. CASTILLO MARY GRACE T. MANDANE

Panel Member Panel Member

Accepted and approved in partial fulfillment of the requirements for the

degree Bachelor of Science in Accounting Management

_________________ _________________________________
Date BENDALYN M. LANDICHO, PhD, AFBE
Dean, CABEIHM

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 ACKNOWLEDGEMENT

First of all, the researchers praise and glorify the Almighty God for giving

them strength and guiding them until they finished the study. The completion of

this study would not be possible without the help and assistance of several

persons. Therefore, they would like to offer their sincere thanks to all of them.

Dr. Bendalyn M. Landicho, the dean of College of Accountancy, Business

Economics, and International Hosptality Management, for accepting the study in

fulfillment of the requirements for Bachelor of Science in Accounting

Management and also for being their research instructor, who guided and

supported them while they are undertaking the process of the study;

Eunize V. Escalona, CPA, MBA, their adviser , for her time, effort,

dedication, patience, and guidance all throughout the process of making this

study;

To the panel members, Dr. Romer C. Castillo, their statistician and Mrs.

Mary Grace T. Mandane and to the chairperson, Mrs. Ma. Concepcion P.

Manalo, who gave their ideas to improve the study and for sharing suggestions

and criticism that contributed to the success of the study. The researchers are

sending their deepest gratitude to them;

The researchers would also like to thank wholeheartedly to the first and

second year students of accountancy and management accounting for giving

their time to answer the questionnaires wholeheartedly for without their

cooperation, this study would not be possible.

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 To their friends, for motivating them that they can complete and finish the

study.

Lastly, to their family, for their moral and financial support, concern and

understanding. The researchers were sincerely thankful to all of them.

Frances

Joan

Johara

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 TABLE OF CONTENTS

Page
TITLE PAGE................................................................................................. i
APPROVAL SHEET..................................................................................... ii
ACKNOWLEDGEMENT………………………………………………………... iii
TABLE OF CONTENTS............................................................................... v
LIST OF TABLES……………………………………………………………….. vi
LIST OF FIGURES……………………………………………………………… vii
ABSTRACT………………………………………………………………………. viii

CHAPTER

I. THE PROBLEM
Introduction....................................................................................... 1
Background of the Study.................................................................. 4
Statement of the Problem................................................................. 6
Theoretical Framework..................................................................... 7
Conceptual Framework.................................................................... 11
Scope and Limitations of the Study................................................. 12
Significance of the Study................................................................. 14
Definition of Terms........................................................................... 15
II. REVIEW OF LITERATURE
Conceptual Literature....................................................................... 19
Research Literature.......................................................................... 27
Synthesis.......................................................................................... 30
III. RESEARCH METHODOLOGY
Research Design.............................................................................. 34
Respondents of the Study................................................................ 34
Data Gathering Instrument............................................................... 35
Data Gathering Procedure............................................................... 37
Statistical Treatment of the Data...................................................... 37
Data Analysis…............................................................................... 38

IV. PRESENTATION, ANALYSIS AND INTERPRETATION OF

DATA…………………………………………………………………....... 44
V. SUMMARY, FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
Summary…………………………………………………………………. 75
Findings…………………………………………………………………... 76
Conclusions……………………………………………………………… 78
Recommendations…………………………………………………….... 79
BIBLIOGRAPHY
APPENDICES
CURRICULUM VITAE

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 LIST OF TABLES

Table No. Title Page

1 Scoring and Interpretation 42

2 Distribution of Respondents in terms of their Age 45

3 Distribution of Respondents in terms of their Sex 46

4 Distribution of Respondents in terms of their Civil Status 48

5 Distribution of Respondents in terms of their Monthly Income 49

6 Distribution of Respondents in terms of their 51

Number of Years in Service

7 Extent of Consideration to the Pillars of Ethical Decision 53

Making of the Respondents in terms of Trustworthiness

8 Extent of Consideration to the Pillars of Ethical Decision 55

Making of the Respondents in terms of Respect

9 Extent of Consideration to the Pillars of Ethical Decision 58

Making of the Respondents in terms of Responsibility

10 Extent of Consideration to the Pillars of Ethical Decision 60

Making of the Respondents in terms of Fairness

11 Extent of Consideration to the Pillars of Ethical Decision 62

Making of the Respondents in terms of Caring

12 Extent of Consideration to the Pillars of Ethical Decision 64

Making of the Respondents in terms of Citizenship

13 Significant Difference on the Consideration of Ethical Decision 66

Making when Grouped According to their Age

14 Significant Difference on the Consideration of Ethical Decision 67

Making when Grouped According to their Sex

15 Significant Difference on the Consideration of Ethical Decision 69

Making when Grouped According to their Civil Status

16 Significant Difference on the Consideration of Ethical Decision 71

Making when Grouped According to their Monthly Income
17 Significant Difference on the Consideration of Ethical Decision 73
Making when Grouped According to their Number of Years in Service
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 LIST OF FIGURES

Figure No. Title Page

1 Theoretical Framework 8
2 Conceptual Framework 11

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 ABSTRACT

This study aimed to determine the factors affecting academic performance

of BS Accountancy and BS Management Accounting students of Batangas State

University Main Campus I enrolled for academic year 2019-2020 with the end

view of proposing a course of action to enhance their academic performance.

Through the use of a self-constructed questionnaire which had undergone

content validation, the study determined the level of academic performance of

the respondents and the factors affecting it such as aptitude, instruction and

environment. The researchers investigated the significant relationship between

the respondent's profile and level of their performance. Lastly, the researchers

proposed a recommendation to help improve the academic performance of the

respondents. The descriptive method of research was utilized in this study. The

study involved a total of 255 BS Accountancy and BS Management Accounting

students who are first year and second year in the first semester of the academic

year 2019-2020. The data were statistically gathered through frequency

percentage, random sampling, weighted mean, pearson-r , t-test and chi-square.

The result of the study was hoped to be a big help to the students, parents,

professors, peers, and school administrators because the findings would lead

them to pay more attention for better academic performance and achievement.

After the analysis and interpretation of the gathered data, the researchers found

out that there were more female than male students who were enrolled on the

said programs. The researchers also found out that the level of academic

performance was on meritorious level. On the respondent's profile, they found

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out that there was significant relationship between their level of academic

performance and their profile in terms of the gender only. The academic

performance of the respondents were affected by the following factors: Aptitude,

Instruction and Environment. The researchers found out that among those

factors, there was significant relationship between their levels of performance

and factors affecting it in terms of peer factors, but their level of academic

performance was independent in aptitude, instruction factors.

Lastly, the researchers highly recommend the combined efforts of the

students, parents, professors and school administrators concerned to help

students keep good academic performance for effective learning. Through the

proposed plan of action, the researchers further recommend some useful

activities, believed to be helpful to the accounting students in improving

academic performance.

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