FACTORS AFFECTING THE ACADEMIC

PERFORMANCE OF BACHELOR OF SCIENCE

IN BUSINESS ADMINISTRATION STUDENTS ON
INTRODUCTORY ACCOUNTING

DANNA CHARRIESSE J. BELOY

REYNALIN S. ENTIA

ABSTRACT

The objective of this study is to explore the

factors affecting the academic performance of
business administration students in introductory
accounting. These factors include teaching
methods, learning facilities, and study habits. The
researchers conducted a survey to thirty first and
second year Business Administration students. The
researchers used simple random sampling to give
equal chance to each member of the population to
be selected. The survey questionnaire identifies the
respondent’s profile and the indicators for the
study’s independent (which are the factors) and
dependent (which is the Academic Performance)
variables. Based on the results, most of the
respondents are female second year BSBA
students, who graduated with a non-ABM senior
high program. Among the factors studied, both study
habits and learning facilities moderately affect the
students’ academic performance. Thus, the factor
which would greatly affect the student academic
performance is the teaching method.
KEYWORDS: academic performance, factors,
teaching methods, learning facilities, study habits,
strands.

INTRODUCTION

The academic performance of students,

behavior, and intention in the introductory
accounting course are influenced by personality.
Accounting educators will be better able to establish
successful and efficient teaching tactics if they are
aware of these personalities (Swain and Olsen,
2012).

However, in Hongkong, variables pertaining

to student performance are evaluated, and it has
been found that there is a positive link between
classroom teaching and prior learning experience
and students' performance (Cheung & Kan, 2002).
According to the European Commission, despite
their efforts, European Union member states have a
high school dropout rate (2011). According to data
given by the Ministry of Education and the National
Statistics Institute, the academic dropout and/or
failure rate of university students in Spain reached
35 percent on average between 2004 and 2009, on
average. If the current scenario persists, the unit
cost of a graduate may rise, resulting in an increase
in public spending on university education. In a
budget-constrained economy, this would make it
difficult to fund the ongoing implementation of
educational changes mandated by the Bologna
Process. Faculty and administrators at universities
are working hard to guarantee that students receive
a high-quality education despite ever-shrinking
budgets. Given this circumstance, understanding
the elements that influence students' performance in
the courses in which they have enrolled might assist
administrators in more effectively allocating
financial, human, and infrastructure resources with
the purpose of increasing student productivity and
instructional quality (Ballester, 2012). Dalian
Polytechnic University School of Management at
Dalian, Liaoning Province, China, investigates the
difficulties experienced by non-accounting students
in accounting classes. The study discovered that
non-accounting economic management majors
frequently struggle with defining teaching objectives,
organizing teaching content, designing teaching
techniques, and selecting teaching resources. Due
to advancements in education, several institutions
are looking into changing the curriculum for non-
accounting majors. Combining the requirements for
establishing clear and acceptable teaching
objectives, enriching teaching techniques,
increasing case teaching, and actively addressing
contemporary issues. It may assist students in
learning accounting courses by combining abstract
and in-depth theoretical knowledge with vivid and in-
depth business practices, allowing them to use what
they've learned to create qualified skills suited to
economic and social growth (Huang & Si, 2019). A
research was performed among Malaysian
secondary school students to address concerns
about pupils' performance in accounting classes.
Accounting was viewed by students as a dull,
tiresome, number-crunching subject, which had an
impact on their grades (Hashim et.al, 2012).
According to a research conducted at Al-Jabal Al
Gharbi University, Libyan students' poor
performance in accounting courses is due to their
bad view of accounting. This view is linked to a lack
of teaching assistants, a lack of computer labs and
apps, congested dorms, a lack of connection
between students and professors, a gap between
what is taught and practical applications, irrelevant
texts and examinations, and a lack of English
competence. More focus should be placed on
teaching computer accounting technologies,
increasing the efficacy of teachers and texts, and
providing pre-college accounting courses, according
to the research (Mohamed, 2013).

An article produced by Sunstar Pampanga in

the Philippines highlights elements that influence
pupils' academic success. These elements include
those related to the home, school, and students.
Family size, financial ability, employment at home,
parental views, and supervision are all factors to
consider at home. The school factor is made up of
the distance between home and school, as well as
the interaction between instructor and student. The
student's own performance is influenced by peer
group influence, as well as the student's values and
priorities. In today's corporate world, basic
accounting for non-accountants is a widely studied
topic in the Philippines as a foundation for
compliance. Non-accountants in the Philippines
believe that mastering fundamental company
accounting would require a significant amount of
time and effort, if not money, and that they should
leave it to their retainer-paid accountants or
bookkeepers. They were unaware that engaging
outside help to complete the task would increase
their costs.

Examining the variables that influence

society's development and progress indicates that
the majority of these nations have a capable and
efficient educational system. It should be
emphasized that in any educational institution, a
variety of variables work together to help students
learn and enhance their education. This system
should be developed to provide adequate yields and
fulfill the objectives. Any flaw or failure in one of the
system's components might lead the other elements
to degrade in quality and become damaged
(Nayebzadeh et al., 2013).

Statement of the Problem

This research study aims to ascertain the factors

affecting the academic performance of Bachelor of
Science in Business Administration students
regarding the introductory course in accounting.

Specifically, this research seeks to answer the

following queries:

1. What is the level of factors that affect the

academic performance in terms of:
1.1 Teaching Methods,
1.2 Learning Facilities , and
 1.3 Study Habits?
2. What is the level of the academic
performance of
Business Administration students?
3. Is there a significant relationship between the
factors and academic performance of
students?
4. Is there a significant difference in the
academic
performance when students are grouped
accordingly to ABM and non-ABM strands?

THEORETICAL FRAMEWORK

Teaching Methods

The classroom is a dynamic environment

that brings students from all backgrounds, abilities,
and personalities together. Effective teaching
methods require the ability of the teacher to be
creative and innovative in order to meet the needs of
the student. Teachers greatly influence the ability of
students to understand the subject. In class,
teachers' behavior, attitude and methods of teaching
affect the willingness of the student to learn ( Kuutila,
2014). Accounting instructors must explore the use
of active learning, energize the classroom, and use
other innovative strategies to motivate non-
accounting majors to excel in the accounting
subjects (Morgan, 2009).
 Teaching methods are the strategies through
which a teacher transmits a lesson to pupils in a
classroom based on some predetermined
instructional objectives in order to facilitate learning.
However, in choosing the preferred teaching
method, the teacher must consider some factors.
Also, effective implementation of any curriculum
rest- on the availability of various methods of
teaching. As a result, teaching is an attempt to assist
a student improve their mindset and develop abilities
through a sequence of organized activities ( Buseri
& Dorgu, 2011).

There are two general approaches in

teaching: teacher centered approach and student-
centered approach. Many teachers, according to
Igbokwe (2010), adopted the traditional approach, in
which the teacher was in command of the subject
matter and made decisions about what was required
and what the pupils should do.

Traditional teaching method or commonly

known as the teacher centered approach is used
more frequently than the student-centered
approach. It is viewed that in this method, the
student became the learner who was a passive
recipient of information and the teacher provided the
information or evaluated if the student understood
the specific topic discussed.

In a teacher centered approach, teaching

practices are the focus of the session. The teacher
is to be more active than the student. Thus, student
involvement is marginal. In this approach students
rely on teachers for all the information needed.

Student-centered method. This approach

links the student with their experiences,
backgrounds, skills and abilities. This method gives
more emphasis on skills and practices on acquired
learning and further increases independence in
problem-solving skills (Al Zajdali, et. Al., 2010).

The teacher should act as the facilitator of

where the students will work together. Nyarko and
Torto (2010), gives emphasis that higher levels of
teaching should be learner-centered rather than
teacher-centered. Students learning should be self-
directed and must rely on the students experience
and abilities.

Learning Facilities

School facilities and resources are

extremely important to boost the
tutorial performance of scholars. Books,
learning materials, hand-outs, technology,
library facilities and laboratory facilities are the
mandatory tools in learning. When students
are given resources and facilities, they're going
to be ready to appreciate and perform better in
school (Maina, 2010).
It is important to notice that academic concepts
are made known to students by the teachers.
Hence, it's vital that the classroom environment
should be disciplined, and well ordered (Kudari,
2016).

Technology today is important to

accumulate and enhance knowledge. When
students must improve their skills and
knowledge of educational concepts, then the
net is the imperative source of data. Some
concepts within the textbooks are hard to
know. so as to amass better understanding
students, make use of the web. Projects,
assignments, research work are easily done
through the net (Kapur, 2018).

Library is that the place where a set of books,

tapes, articles, newspapers and journals are
kept. These materials are meant for borrowing
and reading not just for students but also for
teachers. this is often a very important place for
learning and acquiring knowledge. Nowadays,
computer also are a part of the resources within
the library (David, 2014).

Study Habits

Study habits are one of the greatest student

learning factors that hugely influence students’
academic performance. Most common challenges to
the success of students in all subjects are a lack of
effective or positive study habits. Students who
acquire a healthy study habit and self-discipline are
more likely to succeed in their academic endeavors
(Mark et.al,2009).

College students already possess the ability

to differentiate between what is right and wrong or
what is useful or not. Goal oriented students usually
are positive thinkers regarding their school
experience; they are disciplined, diligent,
responsible and resourceful. They devote their time
to reading and answering problems and less
prioritize recreation and leisure activities. They will
be able to devote themselves to their studies and
achieve the appropriate academic accomplishments
if they have a good mindset (Maina, 2010).

In order to improve student academic

performance, it is extremely important to develop
study habits. In order to achieve decent academic
results, students must develop a proper study habit.
One important aspect of studying is concentration
towards the subject of learning, when one is unable
to concentrate on undesired results (Kapur, 2018).

It is also important to practice time

management. College students have a full schedule
of academic and extracurricular activities. Students
should be able to strike a balance between all of their
school activities and obligations, as well as their
household chores. Highly important activities should
be given more time and less time should be given to
unnecessary activities (Kapur, 2018).

To pique the interest of non-accounting

students in learning accounting, effective teaching
approaches should be used. This study discussed
two different approaches to teaching, teacher-
centered and student-centered approach. Teacher
centered approach enables the student to be reliant
on teachers' information. However, a student-
centered approach enables the student to use their
abilities and experiences towards the subject.
Learning facilities also affect the academic
performance of students. Readily available
resources help students to acquire more knowledge
and understand the lesson. Students should develop
study habits in order to reach the desired academic
outcomes.

INDEPENDENT VARIABLE DEPENDENTVARIABLE

Conceptual Framework
 METHODOLOGY

The study utilized a descriptive research

methodology to identify the factors that affect the
subjects of the study and to define the respondent’s
demographic profile. It is a quantitative research that
uses a survey questionnaire in gathering information
that can be used for data analysis.

Research Design

The descriptive-correlational-comparative
research designs were used in this study. The
descriptive statistics are supplied to offer basic
information about the variables in a data collection in
order to demonstrate correlations between and
among the variables. (Trochim, 2006). The
correlational design, on the other hand, is used to
investigate the link between two or more variables
(Creswell, 2012). Comparing among groups is also
being demonstrated to find out the significance
difference.

Respondents

The respondents consisted of first year and

second year Bachelor of Science in Business
Administration students. The researchers aimed to
have 30 respondents which is 31.25 % of the total
population. The researchers used simple random
sampling to give equal chance to each member of
the population to be selected.
Data Gathering Instrument

The survey questionnaire is divided into

three parts: The first part encloses the demographic
profile of the respondents such as their year and
course, gender, and senior high programs . Then,
the last two parts contain statements answerable
using the 5-point Likert Scale to measure the
variables affecting the academic performance of
Bachelor of Science in Business Administration
students on Introductory Accounting. The
respondent rates each statement according to
his/her degree of agreement. The range of ratings
are as follows: 5 (Strongly Agree), 4 (Agree), 3
(Neutral), 2 (Disagree), and 1 (Strongly Disagree).
Thus, the formulated survey questionnaire has been
validated and sent out to 30 respondents for
pretesting purposes. The researchers used
Cronback’s Alpha in measuring the reliability of the
research instrument. Table 1 below showed a
0.8696 alpha coefficient which indicates a good
result.

Sampling Technique

Purposive or judgmental sampling was used

to choose respondents to guarantee that the data
required for the study is delivered.

Data Gathering Procedure

 Letters of request for permission were made
to the various offices involved in the approval and
accessibility of the relevant data. As a survey
questionnaire, Google Forms was employed.
Emails, messenger connections, and other social
media accounts were used to conduct an online poll.
Data was collected using spreadsheets included on
Google Forms.

Statistical Treatment of Data

The descriptive statistics (frequency,

percentage, mean and median), correlational test
were calculated using the Pearson Product Moment
of Correlation and the comparative statistics using
the T-test.

RESULTS AND DISCUSSION

Table 1 below showed a 0.8696 alpha coefficient

which indicates a good result.

Table 1. FINDINGS OF THE RELIABILITY TEST

The table below shows the range of responses to
specific statements.

Table 2. Respondent’s Profile as to Year & Course

Table 3. Respondent’s Profile as to Senior High
Program

Table 4. Respondent’s Profile as to Gender

Table 5. Indicators for Independent Variables
Table 6. Indicators for Academic Performance

Table 7. Pearson Correlation

Table 8. T-Test result for differences in academic

performance of ABM and Non-ABM (Levene’s
Test for Equality of Variances)
Table 2. Respondent’s Profile as to Year & Course

Table 2 presents the frequency distribution of

respondents as to year and course. Out of 30
respondents, 26.7% of them are from BSBA 1 with 8
respondents. The remaining 73.3% are from BSBA
2, having the most number of 22 respondents.

Table 3. Respondent’s Profile as to Senior High

Program

Table 3 presents the frequency distribution of

respondents as to their senior high program. Out of
30 respondents, 33.3% of them are ABM graduates
with 10 respondents. The remaining 67.7% are Non-
ABM graduates, having the most number of 20
respondents.

Table 4. Respondent’s Profile as to Gender

Table 4 presents the frequency distribution of

respondents as to their gender. Out of 30
respondents, 60.0% of them are females, having the
most number of 18 respondents. The remaining
40.0% are male with 12 respondents.
Table 5. Indicators for Independent Variables

Table 5 projects the indicators under

independent variables that would affect the Bachelor
of Science in Business Administration students’
academic performance in introductory accounting.
Ten (10) markers were assigned to each of the three
factors: teaching approach, learning facility, and
study habit. The researcher employed descriptive
statistics in order to summarize and select the
indicators that the respondents selected with strong
significance as to their academic performance. In
the teaching method factor, the respondents highly
look-up on the professor's encouragement to read
the topic in advance (4.44). Buseri & Dorgu, 2011
states that to teach is to impact knowledge, this will
help the learners acquire skills through a series of
planned activities. Based on the indicators under the
study habit component, respondents would also
prefer to study in a quiet environment to improve
their concentration (4.43). Concentration is one of
the important aspects in studying, it helps the subject
achieve the desired outcome (Kapur, 2018).
Furthermore, in the learning facilities factor, the
respondents put significance if the school has a
comfortable study area (4.33).

In accordance with the study of Kuutila

(2014), teachers greatly influence the ability of
students to understand the subject. In class,
teachers' behavior, attitude and methods of teaching
affect the willingness of the student to learn. In
addition, Maina (2010) in its study states that school
facilities and resources are extremely important to
enhance the academic performance of students.
Books, learning materials, hand-outs, technology,
library facilities and laboratory facilities are the
necessary tools in learning.

Table 6. Indicators for Academic Performance

Table 6 presents the indicators for the

academic performance of Bachelor of Science in
Business Administration students on introductory
accounting. The respondents had strong
significance to challenge themselves to do more
when they got lower remarks (4.6). Also, it is shown
that the respondents signify that they give attention
and listen during discussions in technical topics
(4.07) and that they aim for higher grades in every
subject (4.0).

Table 7. Pearson Correlation Table

Table 7 shows that the variables in the

factors column have significant correlation values
with the academic performance (p<0.001). The
Teaching Method factor has the strongest positive
relationship with academic performance. Then, the
two other factors (Study Habits and Learning
Facilities) have moderate positive relationships with
academic performance.
Table 8. T-Test result for differences in academic
performance of ABM and Non-ABM (Levene’s
Test for Equality of Variances).

Table 8 shows a significant level of 0.183

which is greater than the 0.05 alpha. This implies
that there is a significant difference in the academic
performance of the respondents when grouped
according to ABM and non-ABM strands.

CONCLUSIONS

The general results show that according to

the profile, most of the respondents are female
second year BSBA students, who graduated with a
non-ABM senior high program. The study indicates
that there is no significant difference in the academic
performance of students with regards to the senior
high school program. Among the factors studied, the
teaching method has the strong significance that
would greatly help to increase the academic
performance of the student on introductory
accounting; which might also apply to other subjects.
Both study habits and learning facilities moderately
affect the students’ academic performance. Thus,
the factor which would greatly affect the student
academic performance is the teaching method.

Based on the result and conclusion, the proponents

recommend that this study will be used in the
assessment of the methods to be employed in
teaching Introductory Accounting. Furthermore, the
researchers recommend that the future researcher
may use the study in finding out the factors that
greatly affect the academic performance of students
in Jose Maria College.

RECOMMENDATIONS

The researchers believe that this study will

benefit the following: School Administration,
Teachers and Students in Jose Maria College. This
study will help the School Administrators in providing
resources to their students and accounting
professors for an efficient and effective learning and
teaching environment. Also, this will help the
teachers in assessing their teaching methods
towards teaching Introductory Accounting. Lastly,
this will help the freshmen and sophomores under
the Business Administration program, since they are
the ones who will be taking introductory accounting
subjects. This will increase their interest in the
subject and will help them know the importance of
the course in their field.

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