CHAPTER V

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

This chapter presents the summary of the problem, findings, conclusions drawn

from the findings as well as the recommendations of the researchers regarding the study.

Summary of The Problem

The study aimed to analyze the perception of accountancy students of higher

education Institutions of Santiago City in Choosing the Accountancy Program.

Specifically, the study sought to answer the following questions:

1. What is the profile of the respondents with regards to:

a. School

b. Year Level

c. Gender

2. What are the current and future factors do the respondents considered in

perceiving Accountancy Program?

3. What is the main perception of the respondent in choosing the Accountancy

Program?

4. Does the perception of the respondent changed when they are enrolled as an

Accountancy Student?

This study utilized the Descriptive Method of research with the use of survey-

questionnaire and interview as main tool in gathering the data needed in the study.
 The study involved a total of 241 Accountancy students from four different

schools in Santiago City as cooperating respondents. Eighty-nine (89) of these number is

from the Northeastern College, eighty (80) respondents from the University of La Sallete,

Inc., forty-two (42) from the La Patria College, and thirty (30) from the Cagayan Valley

Computer and Information Technology College. The data gathered were treated

statistically using percentage and mean test.

Summary of Findings

The following are the salient findings of the study:

1. Profile of the Respondents

1.1 School

Majority of respondents, 89 (37%) of the respondents were from the

Northeastern College; 80 (33%) were from the university of La Sallete,

Inc.; 42 (17%) were from the La Patria College; and 30 (13%) were from

Cagayan Valley Computer and Information Technology College.

1.2 Year Level

Most of the respondents, 141 (59%) of the respondents were first year

Accountancy students while 100 (41%) of them were second year

Accountancy students.

1.3 Gender

Most of the respondents, 169 (70%) of the respondents were female

students while 72 (30%) were male students.

2.1 Current Factors considered in perceiving the Accountancy

program

In terms of the current factors considered in perceiving the

accountancy program, the factor that was most agreed the most by the

respondents is “Accountancy is applicable to fast learner students”;

followed by “Students enrolled in this program reads books in advance”;

“Serious students are enrolled in this program”; “Students enrolled in this

program are sleepless at night”; “It is best suited for students with high

comprehension skills”; “It is best suited for students good in

Mathematics”; “This program is suitable for students with high grades”

and “This program is for studious and diligent students”; “Students

enrolled in this program are highly valued by other students”; and the

fairly agreed “Students enrolled in this program are competitive”.

2.2 Future Factors considered in perceiving the Accountancy

program

In terms of the future factors considered in perceiving the

accountancy program, the factor that was agreed the most by the

respondents was “The profession is highly in-demand in the society”;

followed by “The profession ensures job stability”; “CPAs are good in

decision making”; “Professional Accountants will have a better

opportunity for promotion”; “The career is highly secured” and “The

profession ensures job security”; “Profession guarantees high salary” and

more training opportunity”; and the fairly agreed by the respondents

“CPAs are highly needed in the business industry”.

3. Main perception of the respondents in choosing Accountancy Program

The result disclosed that the respondents mainly perceived the Accountancy

Program with the “Salary” that the profession may give them; followed by “Job

Security”; “Job Stability”; “Study Discipline”; “Academically Competent”;

“Excellence in Mathematics”; “High Comprehension Skills”; and lastly, “Social

Prestige”.

4. Realization of the Students

The result revealed that 125 (52%) of the respondents have not changed their

perception of the Accountancy Program now that they are currently enrolled in the

program while 115 (48%) of them have change their perception.

Conclusions

Based from the findings, the following conclusions were derived:

1. Profile of the Respondents

Majority of the respondents were from the Northeastern college, first year

level students, and female.

2. Perception of Students in Choosing Accountancy Program

considered in perceiving the Accountancy program is 3.75. This means

that the respondents agreed with the factors being considered by the

researchers. “Applicable to fast learner students” is the current factor

that the respondents agreed the most in perceiving the accountancy

program.

b. The overall mean of the respondents as to the future factors considered

in perceiving the Accountancy program is 3.76. This means that the

respondents agreed with the factors being considered by the

researchers. “The profession is highly in-demand in the society” is the

future factor that the respondents agreed the most in perceiving the

accountancy program.

3. Main Perception of the Respondents in Choosing Accountancy Program.

The main perception of the respondents about the accountancy program is

the “Salary” of the profession that it may earn in the future.

4. Realization of the Students

The result revealed that the perceptions of more students did not changed.

Recommendations

Based on the findings and conclusions of the study, the following

recommendations are hereby presented:

1. The students enrolled in the Accountancy program need not be a fast learner

student but rather have a high comprehension skill. The program requires a
 person to be good in analyzing a certain transaction and understanding its

effect to the entity as whole. The program really deals with numbers and

quantifying data, but to enroll in the said program does not require the person

to be good in the subject Mathematics. It is does not also mean that once

enrolled as Bachelor of Science in Accountancy you are sleepless at night. It

just needs to be good in managing their limited time properly and read their

books instead of wasting their time.

2. The researchers want to recommend that the students of the Accountancy

program must prepare themselves in the near future because as far as the

researchers are concern with the reality of the profession, it is good to say that

the profession is really highly in-demand in the society. The society has been

evolving and developing very rapidly and the profession is very much needed

more specially in the business industry. Small, medium-sized and large

entities require the hiring of Professional Accountants to help them prepare its

annual Financial Statements and some other financial works and concerns.

The students must also know that a Professional Accountant must be good in

decision making because the decision he/she makes is very much helpful in

the entities.

3. Although the Accountancy profession is one of the highest paying jobs in the

country, it does not mean that a Professional Accountant is earning its annual

salary that much. Like every other jobs and profession, it needs time, training

and promotion before getting into higher position and earn a high amount of

money.