Group12 Thesis

ACCOUNTING REVIEW APPLICATION
A Project Presented to the Faculty of The College of Engineering and Technology
Universidad De Manila, Mehan Gardens, Ermita Manila
In Partial Fulfillment of the Requirements of the Subject
System Analysis and Design
For the Degree of Bachelor of Science in Accountancy
Second Semester S.Y. 2018-2019
By Researchers:
Ancheta, Aimee Rose
Evardone, Wenelyn B.
Lerma, James Erick F.
Perez, Gerald S.
Engr. Emmanuel Globio
Professor
March 2019
Universidad de Manila
College of Accountancy and Economics
A.J. Villegas cor. C.M. Palma St., Mehan Gardens, Manila
Acknowledgement
We would like to express our deepest gratitude to our subject adviser Mr. Emmanuel
Globio for his full support, expert, guidance, understanding and encouragement throughout our
study and research. Without his incredible patience and wisdom, our thesis work would have
been frustrating and overwhelming pursuit.
Also our sincere gratitude is given to those people who give their full support to our
thesis. Thank you to those people who answer the questionnaire without any doubt. To our
classmates who showed their support and encourage us to do better. To our dear parents who
remains willing to engage us to finish our studies. Thank you for providing us financial needs for
our research.
Above all, to God Almighty, we thank you for guiding us to this presentation, also in
sharing your knowledge to us and giving us fulfillment in this professional mission.
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TABLE OF CONTENTS
Title Page …………………………………………………………………………………………………………………… 1

Acknowledgement …………………………………………………………………………………………………….. 2
Chapter 1 (The Problem and its Background)
Introduction ….…………………………………………………………………………………………………… 5
Background of the Study …………………………………………………………………………………… 6
Theoretical Framework ……………………………………………………………………………………… 7
Conceptual Framework ……………………………………………………………………………………… 8
Statement of the problem and Assumptions ……………………………………………………... 9
Scope and limitations of the Study …………………………………………………………………….. 10
Importance of the Study ……………………………………………………………………………………. 10
Definition of Terms ……………………………………………………………………………………………. 11
Chapter 2 (Review of related literature and studies)

Guidelines in Citing Related Literature and Studies ……………………………………………. 12
Justification of the Study ……………………………………………………………………………………. 14
Synthesis ……………………………………………………………………………………………………………. 15
Chapter 3 (Research Methodology)

Methods of Research …………………………………………………………………………………………. 16
Population, Sample Size and Sampling Techniques …………………………………………….. 16
The Sampling Design ………………………………………………………………………………………….. 17
Description of the Respondents …………………………………………………………………………. 17
Research Instrument ………………………………………………………………………………………….. 17
Data-Gathering Procedure …………………………………………………………………………………. 18
Statistical Treatment of Data ……………………………………………………………………………… 19
Chapter 4 (Analyses, Presentation and Interpretation of Data)

Group-derived Generalization ……………………………………………………………………………. 21
Presentation of Data ………………………………………………………………………………………….. 21
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Graphical Presentation of data ………………………………………………………………………….. 22

Implication of the Findings …………………………………………………………………………………. 32
Chapter 5 (Summary, Conclusion and Recommendation)

Summary of the Findings ……………………………………………………………………………………. 33
Conclusion …………………………………………………………………………………………………………. 34
Recommendations ……………………………………………………………………………………………… 34
Bibliography ………………………………………………………………………………………………………………. 36
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Chapter 1
THE PROBLEM AND ITS BACKGROUND
The Introduction
Certified Public Accountant Licensure Examination (CPALE) is consider as one of the

hardest licensure exam in the Philippines. It is compose of six subjects needed to be taken
within three days and in order to be considered as passer, the examinee must attain an average
rating of 75% or above with no rating below 65% on any subjects, or else they will be considered
as conditional.
Every year the number of examinee taking the Certified Public Accountant Licensure
Examination (CPALE) is increasing but the total passers are decreasing compare with its previous
year. This application aims to be an effective review material that is more convenient and
entertaining to lessen the pressure and stress that the examinees are facing. With the use of
modernization and technology, they will be able to have their materials anytime and anywhere.
Its priceless content will be the application’s strength to mold future professionals. The same
thoughts and approaches will be given to the user based on the author of the reference that has
been used.
Entering a review center needs for the examinees to invest money. Since Filipinos
nowadays are having a hard time to earn money, it is important for them to find a substitute for
their review. This application is one of the most convenient review material that has no
difference with the other review manual. This project will give more excitement to the user
because after every discussion, the application have its modern challenges to tests what they
have learn. This will launch a new set of puzzles, crosswords and quizzes to examine their
knowledge to make sure that they really understand and master the topic.
The application will focus on the review of the Basic Accounting because this is mainly
the foundation of the accounting subjects and considering the reference that the researchers
will used, the user of the application will have a free trial for a month and this is upgradable to
premium. This will let the user to gain access to the full coverage of the application together
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with its solution on every problem. This way the researcher will be able to improve, preserve
and maintain the quality of the application.
The proponents are involved to give an assurance to the users especially to those in
premium. Assurance that the user will feel that he will be able to pass the exam but since this is
under of technology, human cannot eliminate software errors. To avoid being affected by the
system errors, this application can be used offline so that reviewers can continue studying the
lessons without any disturbance. Once they back online, the application will update itself. There
will be a notification sent to the user for them to know all the updates with the lesson.
Background of the study
The demand for accountant is increasing but the number of examinees taking and
passing the Certified Public Accountant Licensure Exam (CPALE) is not keeping pace. The first
board exam for Certified Public Accountant (CPA) was given in May 1932. Since then up to 2017
the total number of those who took the exams was 718,089, of whom 182,320 passed,
representing a passing rate of 25 percent.
This data gathered from the article written by Evangelista in The Accountants’ Journal
(volume 44, First Quarter 1995), for the years 1932 to 1994. The 1995 to 1997 figures came from
microfilm files compiled by Diosdado Cunanan, and the rest (1998-2016) came from various
postings of the Board of Accountancy in its web site (from 1998 to 2016) compiled by Mary Ann
Marasigan. Many of the board exams were given twice a year but the results were annualized
for comparative purposes and to get more meaningful results.
From 1932 to 1948 the number of examinees was less than a thousand. However, the
number increased to four digits in 1949 until 1976, when the figures increased to more than
10,000 and reached a record high of 23,775 in 1984, but gradually tapered down to 7,654 in
1995. It climbed up to more than 11,000 in 1998, and steadily increased to 19,273 in 2015.
Finally, it went up to more than 20,000 in 2016 until it reached a record high of 24,461 in 2017.
In order to pass the Certified Public Accountant Licensure Examination (CPALE), a

candidate should have a very strong preparation coupled with an overwhelming desire to pass
the exam. This accounting review application might help the candidates for the Certified Public
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Accountant Licensure Examination (CPALE) to learn more. This also serve as their resources as a
primary review material to complement an accounting course. This application was made to
help the students have their own review materials and also to increase the passing rate of the
board exam for the Certified Public Accountant (CPA). Instead of going to the review school and
pay tuition fees, this application is now accessible to the users. As a modern technology arises,
this application will be more convenient.This may help improve the performance of accounting
examinees in the future and give hope to those who want to join the profession.
Theoretical Framework
Diffusion of Innovation (DOI) Theory is one of the oldest social science theories. It
originated in communication to explain how, over time, an idea or product gains momentum
and diffuses (or spreads) through a specific population or social system. The end result of this
diffusion is that people, as part of a social system, adopt a new idea, behavior, or product.
Adoption means that a person does something differently than what they had previously (i.e.,
purchase or use a new product, acquire and perform a new behavior, etc.). The key to adoption
is that the person must perceive the idea, behavior, or product as new or innovative. It is
through this that diffusion is possible.
Adoption of a new idea, behavior, or product (i.e., "innovation") does not happen
simultaneously in a social system; rather it is a process whereby some people are more apt to
adopt the innovation than others. Researchers have found that people who adopt an
innovation early have different characteristics than people who adopt an innovation later. When
promoting an innovation to a target population, it is important to understand the characteristics
of the target population that will help or hinder adoption of the innovation (E.M. Rogers, 1962).
Cognitivism focuses on the inner mental activities – opening the “black box" of the
human mind is valuable and necessary for understanding how people learn. Mental processes
such as thinking, memory, knowing, and problem-solving need to be explored. Knowledge can
be seen as schema or symbolic mental constructions. Learning is defined as change in a learner’s
schemata (Charles Reigeluth, et. al., 1946)
A response to behaviorism, people are not “programmed animals" that merely respond
to environmental stimuli; people are rational beings that require active participation in order to
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learn, and whose actions are a consequence of thinking. Changes in behavior are observed, but
only as an indication of what is occurring in the learner’s head. Cognitivism uses the metaphor
of the mind as computer: information comes in, is being processed, and leads to certain
outcomes (Marriner David Merill, et. al., 1937)
Aptitude-Treatment Interaction (ATI), the concept that some instructional strategies

(treatments) are more or less effective for particular individuals depending upon their specific
abilities. As a theoretical framework, ATI suggests that optimal learning results when the
instruction is exactly matched to the aptitudes of the learner. It is consistent with theories of
intelligence (e.g., multiple intelligences, intellect theory, triarchic theory) that suggest a
multidimensional view of ability (Cronbach & Snow, 1977)
According to Snow (1989), the aim of ATI research is predict educational outcomes from
combinations of aptitudes and treatments. He summarizes the main conclusions of Cronbach &
Snow (1977) as: (1) aptitude treatment interactions are very common in education, (2) many ATI
combinations are complex and difficult to demonstrate clearly, and no particular ATI effect is
sufficiently understood to be the basis for instructional practice. Furthermore, Snow identifies
the lack of attention to the social aspects of learning as a serious deficiency of ATI research. He
states: “Learning style differences can be linked to relatively stable person or aptitude variables,
but they also vary within individuals as a function of task and situation variables.
Conceptual Framework
The researcher explains the input which is the information based on accounting books
with different authors, and to process it by installing the application, make quizzes, problem
solving and word scrapes. For the output which is the Accounting Review Application itself.
Input Process Output
The information to be For the information that The Accounting Review

presented in the inputted will be used to Application will be ready
application is based from process quizzes, problem to use by the user.
the different authors of solving and word scrapes.
accounting books.
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Statement of the Problem
General Problem:
Is the Accounting Review Application will be recognized as a review material despite of those
prestigious review centers nationwide?
Specific Problem:
a. Will this application affect the number of passers in Certified Public Accountant Licensure
Examination (CPALE)?
b. How will the user be aware of having this application as their review option?
Assumptions and Hypotheses
A good state of contemplation is one of the characteristic needed by a future

accountant. They must be competent to stand on for what they have analyzed in the financial
statement of the firm. This application will help those future professionals to practice their mind
in critical thinking in the most convenient and entertaining way. As a result, this will help to
increase the number of passers in the Certified Public Accountant Licensure Examination
(CPALE).
Scope and limitations of the Study
This research was conducted to provide all the accounting students and Certified Public
Accountant Licensure Examination (CPALE) examinees an effective accounting review
application. The aspects looked into the latest edition of all the references used from the
different approaches of different authors. The study of having this application will be done
within Manila from the period of this year 2018 to 2019.
General Purpose: To provide an effective review application for accounting
Subject Matter: The creation and launching of accounting review application
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Topic (aspects) studied: All the references and manuals used from the different approaches of
different authors
Population or Universe: Accounting Student and Certified Public Accountant Licensure Exam
(CPALE) examinees
Locale of the Study: Manila
Period of the Study: Year 2018-2019
Limitations of the Study
The process of learning for accounting is very extensive. In fact, it focuses on all aspects
of finance and business. The investigation for an effective accounting review application will
only subject to give a full understanding of Basic Accounting as this is generally the foundation
of accounting. The researchers believe that if an examinee has a weak understanding on this
area, some of those remaining subject on the actual exam will follow.
Importance or Significance of the Study
Mobile learning has been expanding due to the significance growth and demand for
wireless and mobile computing technologies in recent years. It offers a new paradigme shift in
learning dimension that conventional classrooms may fail to offer in the teaching and learning
approach. This study explores the integration of mobile learning in basic accounting at the
higher learning institution as research on the use of mobile learning for the teaching and
learning basic accounting appears to be limited. The study focused to more efficient and
accessible than review center in basic accounting and also to examine how the user will react in
this modern teaching towards basic accounting. The project’s goal is designed to help the
student have their own review materials and also to increase the passing rate of the Certified
Public Accountant (CPA) examinees.
This will benefit the Certified Public Accountant Licensure Examination (CPALE) takers as
a substitute in review center nationwide with a less expense and more effective as review
materials. Also this will help the students who are taking up basic accounting to strengthen their
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foundation of knowledge as well as those who are interested in accounting to have an idea
molding a small business.
This proposal will tackle the whole topic in Basic Accounting, as such, this will launch a
series of amusing challenges to try out what they have absorb inside the application. This will
make the process of learning more entertaining to release the stress and pressure they are
facing.
Definition of Terms
For clearer understanding of the terms used in this study, below are their meanings:
1. Application - a computer software designed to perform a group of coordinated functions,

tasks, or activities for the benefit of the user.
2. Accounting - Is the systematic and comprehensive recording of financial transactions

pertaining to a business.
3. Certified Public Accountant - is an accounting professional who has passed the Uniform CPA
examination and has also met additional state certification and experience requirements.
4. Accountant - is a practitioner of accounting or accountancy, which is the measurement,

disclosure or provision of assurance about financial information that helps managers, investors,
tax authorities and others make decisions about allocating resource.
5. Cognitivism - is a theoretical framework for understanding the mind that gained credence in
the 1950s. The movement was a response to behaviorism, which cognitivists said neglected to
explain cognition.
6. Diffusion - is the act of dispersing something, spreading it out from a central point. When an
idea catches on, that's a type of diffusion.
7. Behaviorism - is a systematic approach to understanding the behavior of humans and other

animals. Behaviorism combines elements of philosophy, methodology, and psychological theory.
8. Innovation - can be simply defined as a "new idea, creative thoughts, new imaginations in
form of device or method"
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Chapter 2
REVIEW OF RELATED LITERATURE AND STUDIES
This chapter will cover all the related studies, concepts, projects and other literatures
with respect to the demand of the studies needed by launching an application for educational
purposes or mobile learning. The support coming from the other research is needed for the
study to have an overview for the possible result and conclusion about the study. This
investigations will help the researchers to be acquainted about the similar ideas that will soon
needed to be express inside the study.
Guidelines in Citing Related Literature and Studies
Certified Public Accountants Licensure Examination is a scholastic aptitude test designed

to measure some intellectual abilities and skills and that will serve as a requirement for eligibility
in the teaching profession. It is the last hurdle that a candidate must face to acquire a license to
work. A board has the ultimate responsibility to ensure that the examination meets the
technical, professional, and legal standards, and protects the health, safety, and welfare of the
public by assessing candidates’ abilities to practice competently in their chosen field. (Ornstein
and Levine, 2006)
Cheung focuses on students' use of smart phones for learning by using questionnaire to
investigate the factors that affect students' intentions to use mobile phones for learning. The
results showed a reasonable participation among students in employing mobile facilities to
support learning. Learner aspects, online interactions, device features, and sharing are the main
factors that affect smart phone usage for learning. (Cheung, 2014)
In Abachi & Muhammad (2014)’s conducted surveys on the undergraduate and

graduate students of Computer engineering and on the academics to present the impacts of
mobile learning. The undergraduate and postgraduate students and the academics were in favor
of using m-learning technology for their educational purposes. They have also expressed some
security and coverage concerns that require an immediate attention. (Abachi and Muhammad,
2014)
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Based on the study of Garcia & Cano, students who use these mobile devices
emphasized their usefulness and effectiveness in dimensions such as communication,
information processing, time-saving, mobility and ubiquity. (Garcia and Cano, 2018)
Accounting education in universities a has challenges because are students millennial

generations who have social characteristics, how to use information and build different
knowledge, and e-learning systems as learning facilities have not been used optimally. The study
aims to examine the role of shared accounting material in influencing the use of e-learning in
the college environment, using a frame of technology acceptance model modified with the
theory of planned behavior. A survey of accounting students at public universities in a city of
Indonesia, academic year 2016/2017 that use e-learning, with seven constructs ability of using
computer, perception of ease of use, perception of usability, user attitude, intention to behave,
share and use of e-learning, with the instrument used a questionnaire in collecting primary data
from 196 students majoring in accounting in the even semester as respondents. The results of
the analysis using structural equation model partial least squares, showed that the ability to use
the computer influence perception of ease of use and perception of usability, perceived ease of
use affects user attitudes and usability perceptions, user attitudes affect the intention to
behave, and the intention of behaving affect the use of e-learning systems, where usability
perception has no effect on user attitude and intention to behave in frames of technology
acceptance. Sharing accounting materials affects user attitudes, behavioral intentions and the
use of e-learning, but has no effect on usability perceptions in the frames of planned behavioral
theories. The implications of the study that the preparation of teaching materials need to
consider accounting material sharing activities for optimal use of e-learning. (American Scientific
Research Journal for Engineering, Technology, and Sciences, 2018)
The rapid development of modern technology today has influenced all aspects of
educational life, including universities that innovate in the learning system by utilizing the
advancement of Internet technology. Many universities around the world have been using
internet-based learning systems, although the success of their application requires an
understanding of the end user and the adoption of the modern technology. The usage of
internet-based learning system known as e-learning (electronic-learning) has expanded into
various sectors by creating many opportunities. In addition, e-learning is becoming increasingly
important for academics because it has the potential to become one of the most important
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applications in information technology. Moreover, e-learning has emerged as a major

contributor to the development of the education sector and the adoption of e-learning in
colleges is very helpful for teaching and learning activities to produce optimal learning
performance. Also, the number of e-learning adoptions in college continues to grow. Recent
trends in higher education have set up an e-learning system that provides online access to
learning content. However, there are many obstacles to the implementation of information
technology in higher education, such as technology infrastructure, user satisfaction, and
graduate competence. Even many online higher education institutions have failed because of
the high cost of technology, bad decision, competition, and the absence of business strategy.
This aspect may help accounting student to learn and to provide their own accounting
review tools. It must utilize their time going in different places. Students today are millennial
with distinct characteristics and have their own curiosities on learning such new things. Different
researchers investigated the effect of the e-learnings over student’s performance that using
mobile phones in studying may help the students to build their knowledge and the result shows
that knowing the learning styles has a positive effect on the learning.
Justification of the Study
Presenting justification for the research topic stemmed purely from the outcome of its
literature review. The researchers signifies some of the related ideas and topics to justify the
critical background or contextual information about the study of launching an accounting review
application. From this, all methodologies provided by the proponents are from the same reason
on how to be potentially and mentally prepared during the licensure examination with use of
mobile learning.
Similar to those research, the study wants to outline its central concern, for the test-
taker to meet the standards of the learners and to increase the number of passer taking the
Certified Public Accountant Licensure Examination (CPALE), but this present inquiry is still
necessary to support and to strengthen the foundation of knowledge of those future
accountants. This principle desires to follow modernization in building knowledge and to boost
the level of confidence of the examinees and also to increase the efficiency and effectiveness of
those future accounting professionals.
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Synthesis
Education is one of the most important thing in people's success. Aside from experience,
educating someone is the best way for an individual to learn. It should not be the poorest area
of the country because this will lead to not only the present but to the future success and it
needs to be supported for the reason that education leads the people to have a good
foundation of understanding and saves them into ignorance or illiteracy.
Future accounting professionals should be future ready for them to not only memorize
those accounting principles but to internalize what they have learned. The generalization and
principle of this study intends to help and support the contribution of knowledge to the
country's future accountants. The hope and aspirations for increasing the number of passers
drove the researchers to implement a modern accounting review which gives convenience to its
user.
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Chapter 3
RESEARCH METHODOLOGY
This phase of the study will describe what will be the techniques that the researchers
will do to deepen the investigation of the research study. This will be the guide on who will be
the chosen respondents of the study and what will be the limitations of the proponents when it
comes to data gathering. This will tackle as well the place and how will the researchers gather
the data from its chosen respondents.
Research Method
The descriptive research method is used in gathering and collecting the needed
information for this study. This method enables the researchers to interpret the theoretical
meaning of the findings and hypothesis development for further studies. Specifically, the
researchers utilized a questionnaire type of descriptive research method which enables the
proponents to gather and collect information from the respondents without them having any
difficulties in answering the questions required for the researchers to have information
regarding the advantages of the “Accounting Review Application” and how it helps in the
respondents study regimen.
Population, Sample size and Sampling Technique
The research study will have an accounting graduates or accounting students from
Manila. All of these participants were selected through random sampling. This sampling method
is conducted where each member of a population has an equal opportunity to become part of
the sample. As all members of the population have an equal chance of becoming a research
participant, this is said to be the most efficient sampling procedure. In order to conduct this
sampling strategy, the researcher defined the population first, listed down all the members of
the population, and then selected members to make the sample. For this purpose, a self-
administered survey questionnaire was given to the respondents to answer. No inclusion criteria
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were applied for the individual applicants; hence, all were made part of the population.
However, due to time and budget constraints, the researcher opted for a smaller sample size.
The Sampling Design
The proponents are aiming to launch an application that could help all those Bachelor of
Science in Accountancy students (both post graduate and currently taking the said course
program) to pass the Certified Public Accountant Licensure Examination (CPALE) in which they
are the only students who have an advancement and opportunity to take the board exam. The
researcher's sample population will include only the schools (Colleges, Institutes, Universities)
within Manila City as this is the focus and limitation of the study. This sample population can
help the proponents as they are the representative of the study and they will be the future
accounting professionals of the Philippines.
Description of Respondents
The Board of Accountancy only qualifies a test-taker that was graduated in Bachelor of
Science in Accountancy program to take the board exam for Certified Public Accountant. A small
group of Bachelor of Science in Accountancy students will be ask to be the research sample of
the study. There is no limitation with regards to the level of intelligence as well as their age for
the reason that some of them are post graduate who wants to take the board exam. There is no
gender required (female or male) as well as marital status and ethnical beliefs. The research
study are open to all of its respondents as long as they are in the field of Accountancy program
and are permissible to take the Certified Public Accountant Licensure Examination (CPALE).
Research Instrument
It is very important to have the insights and knowledge of the users to pursue the study
about the accounting review application, as this will be the basis of the researchers on what will
they need to launch the project. This will be an opportunity for the proponents to know what
will be the area that needs to improve when it comes to launching the said accounting review
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application. This way, the researchers will be able know the state of awareness of the students
or respondents about mobile learning.
The instrument used for gathering the data for the study is a survey questionnaire form
wherein all selected respondents are instructed to answer ten questions regarding their opinion
about the launching of the accounting review application. They will answer it by checking and
choosing yes or no and will be collected by the researchers to be evaluated. In this way, the
proponents will be able to know if the respondents or sample population are aware of the
Accounting Review Application that can be installed in their mobile devices and how will it affect
the test-taker of the board exam and the number of passers of Certified Public Accountant
Licensure Examination (CPALE).
Data Gathering Procedure
Data collection or data gathering is an important aspect for any type of research study.
Inaccurate data collection can affect and have a great impact to the possible results of a
research study and ultimately lead to invalid results. This is will be one of the sensitive part of
the study because this will drove the whole research to its conclusion and recommendation.
These questionnaires may help simplify people's behavior and attitudes. People are
more truthful while responding to the questionnaires regarding controversial issues in particular
due to the fact that their responses are anonymous. Some disadvantages of this would be the
validity of such surveys are in questions as people might be in hurry to complete it, so they
cannot give accurate responses. This survey questionnaires will be distributed and used by the
Bachelor in Science in Accountancy students, post-graduated and currently taking the program.
They could read and answer the questionnaires directly.
All questions from the survey are prepared based on the information gathered from the
previous chapters and related study. This will be submitted to the professor handling and
guiding the research study for correction and for validation purposes. This questionnaires will
be distributed personally by the researchers to the respondents to gather their insights about
the launching of accounting review application.
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Statistical Treatment
To interpret the date effectively, the researcher will employ the following statistical
treatment. The Percentage, Weighted Mean and T-test are the tools use to interpret data.
1. Percentage
This will employ to determine the frequency counts and percentage distribution of
personal related variables of the respondents.
𝐹
Formula: % = 𝑁 × 100
% is the percentage
F is the Frequency
N is the total number of respondents
100 is a constant value
2. Average Weighted Mean

This will be used to determine the assessment of the respondents with regards to their
personal profile.
𝐹𝑥
Formula: 𝑋 =
𝑁
X is the weighted mean

F is the frequency
x is the weight of each item
N is the number of cases
3. Analysis Of Variance (ANOVA)

This will helpful in making comparison of two or more means which enables a
researcher to draw various results and predictions about two or more sets of data.
Steps in ANOVA:
a. First step is to compute the total sum of the squares.
b. Second step is to compute the squares between columns.
c. The third step is to compute for the sum of squares within the column
d. To complete the ANOVA table, calculate the mean of sum of squares.
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Sample Survey
Nickname: ________________________________
Age: ____________
Questions YES NO
1.) Are you aware of the “Accounting Review Application” for mobile phones?
2.) Have you used any of those accounting applications?
3.) Are you willing to use the “Accounting Review Application” as a review
material?
4.) Have you ever try to take the CPA board examination?
5.) Do you think the use of accounting review application is much more
effective than the use of accounting books?
6.) Would you use this review application rather than entering review centers?
7.) In your own opinion will this application helps you to increase your passing
rate for taking board exam?
8.) Do you think this application will help you to boost your confidence and to
be potentially prepared as a test-taker?
9.) Do you believe that this application will increase the passing rate of the
CPALE within Manila?
10.) Would you recommend using this application?
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Chapter 4
ANALYSES, PRESENTATION AND INTERPRETATION OF DATA
This chapter of the study will tackle about the different informations that was gathered
to represent the result of the research. This will be the guide of the researchers to merely state
the fact about the possible conclusion of the study. This chapter will guide the researchers on
what will be needed for the accounting review application to be more possible in the future
modernization. This will designed the whole interpretation of the study
Group-derived Generalizations
Every accomplishment and success starts when people decide to try. This is the
aspiration that the researcher is trying to achieve in proposing this study. The proponents ask a
half of a hundred people to answer a normative survey to know their insights and knowledge
about the launching of the accounting review application.
For the group generalization, the respondents from Bachelor of Science in Accountancy
program are aware of having an application for the review of accounting subjects and it seems
that they are involved into so many books as their references. Since they are aware, almost all of
the respondents are willing to try the newly said application for the convenience of their review.
Furthermore, they are also willing to recommend this accounting review application for those
future users as they believe that this will help them to increase their passing rate in taking the
Certified Public Accountant Licensure Examinations (CPALE).
For today’s modernization, mobile learning are prominent and acquainted to the youth.
Books are part of growing up and because of it, people doesn’t stop learning. The proponents
understand the used and importance of textbook in an individual student, and this study wants
to show that books can also be compact in one device for convenience and for fun. This would
help them to lessen the pressure they are facing and to impel the entertainment in having this
application.
Presentation of Data
In introducing the numbers collected from the respondents, the researchers established
those information into graphical form to give meaningful classification and analysis in initializing
the application for the review of accounting. The researchers believed that graphical form would
21
give the best description for the collected data from the Bachelor of Science in Accountancy
students (post graduate and currently taking the program).
Graphical Presentation of data

Based on the result of the survey the following are the findings:
1.) Are you aware of the “Accounting Review

Application” for mobile phones?
YES
NO
23 27
1. In terms of awareness, most half of the respondents are knowledgeable that there is
an Accounting Review Applications that are existing in their mobile phones. 23 people or
46% said that they are not aware but on the other hand, 27 people or 54% said that
they are aware.
22
2.) Have you used any of those accounting

applications?
YES
NO
24 26
2. Since more than half of the respondents are aware that there is an existing accounting review
application, 26 of them or 52% said that they had used it while 24 people or 48% said that they
haven’t used any of those accounting review application.
23
3.) Are you willing to use the “Accounting

Review Application” as a review material?
YES
NO
45
3. In terms of willingness to use the application, almost all of the respondents want to try it. 45
of them or 90% of the respondents are willing to use it while 5 of them or 10% declined to use
the application.
24
4.) Have you ever try to take the CPA board

examination?
YES
NO
3
47
4. From the 50 respondents, 3 of them or 6% in total had experienced to take the board exam
for Certified Public Accountant, on the other hand, 47 of them or 94% haven’t experienced it or
simply because they are currently taking the Bachelor of Science in Accountancy program.
25
5.) Do you think the use of accounting review

application is much more effective than the
use of accounting books?
YES
NO
14
36
5. Even in modern days, books are more important. This is something that the researchers
proved from this question because only 14 of the respondents or 28% in total said that mobile
learning from accounting review application is much more effective than books while 36 of them
or 72% said that books are more effective than the said application.
26
6.) Would you use this review application

rather than entering review centers?
YES
NO
44
6. Since they believed that books are more effective, it reflects to the sixth question, because
almost all of them said that they would rather enter into a review center than to use the
accounting review application as their review material. 6 of them or 12% in total said that they
will use the said application but 44 of the respondents or 88% said that they will enter to a
review center.
27
7.) In your own opinion will this application

helps you to increase your passing rate for
taking board exam?
YES
NO
10
40
7. In getting the respondent’s insights, 40 of them or 80% said that they think the accounting
review application will help them to increase their passing rate in taking the board exam for
Certified Public Accountant while 10 of them or 20% in total said that the said application won’t
help them in increasing their passing rate in taking the licensure exam.
28
8.) Do you think this application will help you

to boost your confidence and to be
potentially prepared as a test-taker?
YES
NO
23 27
8. In terms of getting potentially prepared and boosting their confidence, 23 of the respondents
or 46% in total said that this application won’t boost their confidence as a test-taker while on
the other hand, 27 of them or 56% of them said that this accounting review application will help
them to boost their confidence in taking the board exam for Certified Public Accountant.
29
9.) Do you believe that this application will

increase the passing rate of the CPALE within
Manila?
YES
NO
15
35
9. In getting the opinion of the respondents, 35 of them or 70% said that they think the
accounting review application will help the City of Manila to increase its number of passer in
CPALE or Certified Public Accountant Licensure Examination and on the other side 15 of them or
30% believe that the said application won’t help the number of passers of the board exam for
accountants.
30
10.) Would you recommend using this

application?
YES
NO
46
10. In terms of recommending the accounting review application, 46 of them or 92% in total said
that they will recommend using this application to the other users and only 4 of them or 8% in
total said that they are not willing to recommend the said application as a review material.
31
Implications of the Findings

In the research study for accounting review application, most of the students is aware of
having this application, but not all of them have experienced using this as a review material.
Majority of the students owns mobile devices that can access internet and use it for educational
purposes but a few of them used it for making research or using it as a review material.
Generally it can be said that students haven’t used mobile devices effectively for accounting
lessons yet, but they are interested in using mobile devices in the case of technological support.
This findings were discovered as an unfavorable one, knowing that majority of the
respondents would still rely in using their books rather than using their mobile devices for the
review of accounting. However, one of the logical cause of this weakness is that students would
still prefer using books on getting information because according to our respondents “no one
can replace books”.
The findings also highlighted that students need encouragement to use this accounting
review application for learning and therefore acceptance of mobile as a learning tool is still
under consideration, there has been limited support for literature on this and this area should
be explore. However, most of the respondents would still believe that this application will help
to increase the passing rate of Certified Public Application Licensure Examination (CPALE).
Respondents strongly agree that for the mobile learning to become effective, it is important that
content is easy to navigate and mobile learning in accounting lessons would be a good
alternative for those who are working.
Accounting degree program includes learning experiences that develop skills and
knowledge in the use of technology, needed by all students entering accounting profession.
Specifically, students entering the profession must acquire the necessary skills to use technology
tools effectively and efficiently and commit to continual learning to enhance the development
and application of other competencies such as communication and critical thinking. Students
can substitute traditional learning tools with new mobile learning tools to help them remember
and understand course material. Using technology at the substitution level may not lead to
significant increases in learning outcomes, but increased engagement often leads to the next
level of technology usage and learning
32
Chapter 5
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
This chapter will explain the results from the data gathering that was done. This will also
construe the whole study and will help the researchers to decide what will be the next action
needed for the accounting review application to be more successful. This will explain further
what will be the summarization, conclusion and recommendation that will researchers can give
for the end of the investigation.
Summary of Findings
The researchers engaged and conducted this study for the purpose to strengthen the
foundation of knowledge for the country’s future accounting professionals and for them to
engage in technology with the used of mobile learning. The study wants to help the academe to
increase the number of passers for the board exam of Certified Public Accountant (CPA) by the
use of mobile application and installing it with their mobile devices. The period of the study
starts from the year 2018-2019 with the respondents including the post graduate and currently
taking the Bachelor of Science in Accountancy program. The descriptive method of research was
utilized and the normative survey technique was used for gathering and collecting all
information needed.
The data that was gathered represents that 54 percent of the respondents from
Bachelor of Science in Accountancy students (both post graduate and currently taking the
program) are aware that accounting review applications are existing in their devices. 90 percent
of the respondents are willing to use it (including those who’s not aware) as they believe that
learning is easy when you engage in technology. Furthermore, 80 percent of the respondents
believed that launching this application will help them increase their passing rate in taking the
board exam for Certified Public Accountant (CPA). 92 percent of them are willing to recommend
this application and this is an indication that this application will prolong its existence.
The findings that were gathered and collected from the respondents quietly define
some of the weaknesses of the research study for the accounting review application. This means
that some of the respondents from the field of accounting believes that technology cannot
replace the thought and knowledge that was given by books but they are open to use it as their
review material. On the other hand, the researchers wants to signify that all those information
33
that will be posted to the accounting review application will be coming from books as well. The
knowledge and the quality of information will not be different.
Furthermore, some of the respondents believe that because of the technology
advancement, this would help them increase their potential in passing the board exam. They
said that they are willing to recommend this to the other users as they believe that by the use of
mobile learning, they will be able to engage more with the technology and others who are
preparing as well for the board exam. All those interpretations explained that technology still
has a room for students as their review material.
Conclusions
The findings gathered from the survey indicates that although accounting students are
aware of having this accounting review application, most of them haven’t tried using it as their
review material or for educational purpose. However, most of the respondents would still
believe that the effectiveness of this application will help to increase the passing rate of
Certified Public Accountant Licensure Examination (CPALE).
Using mobile devices for learning or for educational purposes about accounting lessons
increased remarkably. Students are insisting the thought that using mobile devices for learning
purposes would be easy and they could allow them to access learning materials from anytime
and anywhere they are. They could get the best of themselves as they can review online
material according to their flexibility in case they could unable to attend class, less time spend
on travel on campus and no time constrain so they can learn at their own pace.
Recommendations
The investigation revealed that mobile learning nowadays is still growing and improving.
The research that was conducted proved that technology can really engaged people together
and they can get the best from what they have because of the new way of learning. However on
the other phase of the study it was proven as well that test-taker of the board exam for Certified
Public Accountant still believed and prefer to the effectiveness and efficiency of the textbooks
and the consideration to use the technology for learning and for education purposes is still not
acceptable according to the information that was gathered from the respondents.
As a recommendation for this research, since there are only few literatures that
supports the mobile learning and since that there are a small number of related literatures, this
34
project needs a lot of feasibility studies. The researchers still believed that the high number of
people that is aware with the accounting review applications and a huge number of respondents
that is willing to use it will be the key for the mobile learning to grow in the industry. The study
shows as well a positive feedback when it comes to the recommendation of the accounting
review application to the other users. The researchers also believed that sooner or later, after
the people had been familiarize with the review application, this study will grow more with a lot
of positive feedback.
35
BIBLIOGRAPHY
https://ac.els-cdn.com/S1877042814002110/1-s2.0-S1877042814002110-
main.pdf?_tid=75a0b90a-13b5-4362-88e6-
501d6465c99e&acdnat=1551273565_cbf321087a70f9d395457c52fb6a5548\
http://www.tecsi.fea.usp.br/riccio/tac/pdf/IAAER45.pdf
http://globalbizresearch.org/Mauritius_Conference_2016_Jan/docs/PDf/GB/M625.pdf
https://www.researchgate.net/publication/228514966_Case_Studies_in_Financial_Accounting_
Software?fbclid=IwAR0vsPaBA52-WMLJEdX0t0B4KFbq1eo0higtwn0Gk20WIEk8e3fMzFN1gKo
https://www.researchgate.net/publication/327160385_The_Role_of_Sharing_of_Accounting_L
earning_Materials_in_the_Use_of_e-
learning_in_Higher_Education?fbclid=IwAR2b8O8Av9sw0QUqxYY1Zubps63Wk7kB4LnSRifaojnj0
xRe50UJdhN4uJg
36

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ACCOUNTING REVIEW APPLICATION

A Project Presented to the Faculty of The College of Engineering and Technology

Universidad De Manila, Mehan Gardens, Ermita Manila

In Partial Fulfillment of the Requirements of the Subject

System Analysis and Design

For the Degree of Bachelor of Science in Accountancy

Second Semester S.Y. 2018-2019

Ancheta, Aimee Rose

Lerma, James Erick F.

Engr. Emmanuel Globio

Title Page …………………………………………………………………………………………………………………… 1

Chapter 1 (The Problem and its Background)

Chapter 2 (Review of related literature and studies)

Chapter 3 (Research Methodology)

Chapter 4 (Analyses, Presentation and Interpretation of Data)

Graphical Presentation of data ………………………………………………………………………….. 22

Chapter 5 (Summary, Conclusion and Recommendation)

THE PROBLEM AND ITS BACKGROUND

Certified Public Accountant Licensure Examination (CPALE) is consider as one of the

Background of the study

In order to pass the Certified Public Accountant Licensure Examination (CPALE), a

Aptitude-Treatment Interaction (ATI), the concept that some instructional strategies

Input Process Output

The information to be For the information that The Accounting Review

Statement of the Problem

Assumptions and Hypotheses

A good state of contemplation is one of the characteristic needed by a future

Scope and limitations of the Study

General Purpose: To provide an effective review application for accounting

Subject Matter: The creation and launching of accounting review application

Locale of the Study: Manila

Period of the Study: Year 2018-2019

Limitations of the Study

Importance or Significance of the Study

1. Application - a computer software designed to perform a group of coordinated functions,

2. Accounting - Is the systematic and comprehensive recording of financial transactions

4. Accountant - is a practitioner of accounting or accountancy, which is the measurement,

7. Behaviorism - is a systematic approach to understanding the behavior of humans and other

REVIEW OF RELATED LITERATURE AND STUDIES

Guidelines in Citing Related Literature and Studies

Certified Public Accountants Licensure Examination is a scholastic aptitude test designed

In Abachi & Muhammad (2014)’s conducted surveys on the undergraduate and

Accounting education in universities a has challenges because are students millennial

applications in information technology. Moreover, e-learning has emerged as a major

Justification of the Study

Population, Sample size and Sampling Technique

The Sampling Design

Data Gathering Procedure

2. Average Weighted Mean

X is the weighted mean

3. Analysis Of Variance (ANOVA)

2.) Have you used any of those accounting applications?

10.) Would you recommend using this application?

Graphical Presentation of data

1.) Are you aware of the “Accounting Review

2.) Have you used any of those accounting

3.) Are you willing to use the “Accounting

4.) Have you ever try to take the CPA board

5.) Do you think the use of accounting review

6.) Would you use this review application

7.) In your own opinion will this application

8.) Do you think this application will help you

9.) Do you believe that this application will