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CHAPTER I

INTRODUCTION

BACKGROUND OF THE STUDY

Accountancy Program is one of the most difficult courses yet demanded job around the

world. However, it needs a great skill of analyzation, motivation, and courage to stay in the

program. In fact, accountancy course is offered by almost all schools in the Philippines. To

study accountancy takes a great of discipline in all aspects of the students and because of that

retention policy was strictly implemented.

In recent years, there have been many changes in the environment of higher education

including the creation of massive open online courses and fundamental changes in accreditation

and governmental oversight. One significant aspect of the changes in oversight is the focus on

graduation and retention rates. Due to increasing pressure to meet graduation and retention

expectations, many institutions have responded by re-evaluating their programs in order to find

ways in which to assist students identify the most suitable major for their individual skill sets

and to provide institutional processes to help students navigate their academic career. One part

of this process is the evaluation of progression and retention policies. These policies provide

students with a minimum set of criteria, usually set by the faculty providing the instruction for

the major chosen by the student, to which students must adhere to during their pursuit of their

degree. This not only provides a degree of rigor in a program consistent with the expectations

of faculty and other stakeholders, but it also provides students with criteria that can help them

gauge a program's suitability with their abilities. Thus, as a student progresses in a program and

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they see that they are close to or have not met these criteria, this offers them an opportunity to

re-evaluate their career goals and make changes to their major to one that is better matched to

their likelihood of success and ultimately graduate in a reasonable amount of time.

Programs of instruction, including accounting, provide students with minimum criteria that

students must adhere to in order to progress and remain in a program. This criterion generally

includes minimum standards related to grades in specified courses, a minimum GPA that must

be earned in order to graduate, policies regarding the number of times selected courses can be

repeated, and policies that limit the number of course withdrawals. While most of these policies

are program specific and are created and maintained by the program, some of these policies

may be a university policy that applies to all students, not just students of a specific program.

As programs and universities periodically review these policies to ensure that they remain

consistent with their expectations, changes are likely to occur.

The Palawan State University Accounting Department has a retention grade of 2.25 which

is equivalent to a grade of 83-85. The retention policy in the Accountancy program examines

the retention standards for the students of Accountancy which are predictive of an examinees

success in the Certified Public Accountant Licensure Examination. In fact, according to a

research conducted by Chua (2018), Palawan State University was able to produce accountancy

graduates and it has consistently produced CPA Licensure Examination passers above the

national passing percentage. There was always a retention policy but it was not strictly

implemented during the late 1990s. The adverse result of non-implementation was when the

university’s passing rate became lower than the national passing percentage. The lowest point

was in the early 2000s when the university at times had no passers in the licensure examination.

In addition, the goal of the BSA Program is to produce competent and ethical public accounting

2
professionals who possess the knowledge, skills, and attitudes that will enable them to continue

to learn and adapt to change throughout their professional lives.

STATEMENT OF THE PROBLEMS

1. What is the Academic Performance of the Accountancy students in Accounting

Subjects?

2. What are the views or perspectives of BSA students to the Accountancy Program?

3. What are the importance of Retention Policy for BSA Students in passing the

Accountancy Program?

4. What are the effects of Retention Policy to the following factor for the BSA Students

to meet the Retention Grade?

a. Family Factor

b. School Factor

c. Physiological Factor

d. Psychological Factor

e. Social Factor

5. What is the relationship between the Retention Policy and the Academic

Performance of the Accountancy Students?

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OBJECTIVES

General Objectives:

 To determine the effects of Retention Policy to the Academic Performance of

BSA Students in Palawan State University

Specific Objectives:

1. To know the views/perspectives of BSA students and Accounting Professors to the

implementation of retention policy

2. To understand the importance of retention policy in passing the Accountancy

program

3. To encourage the BSA Students to strive harder in meeting the Retention Grade

4. To improve the performance of the Accountancy student

SIGNIFICANCE OF THE STUDY

The results of the study will be of great benefit to the following:

BSA Students. The results will provide the students with sufficient knowledge regarding to

the implementation of the Retention Policy and its effects and thus, will encourage them to

strive harder to meet the retention grade. The study will also give adequate information about

the importance of Retention Policy in becoming Certified Public Accountant.

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Accounting Professors. The given data will guide the teachers on what to improve and

enhance regarding to the Retention Policy for the efficient learning process of the

Accountancy students.

Department of Accountancy. The results of this study will allow the department to know the

advantages and disadvantages of the Retention Policy towards the Accountancy students and

will make them improve the said policy to produce more Certified Public Accountants for the

upcoming academic years.

Palawan State University. This research will serve as a guide to the institution on how to

ensure the access to quality education of the Accountancy Students for the upcoming

academic years.

SCOPE AND DELIMITATIONS

The study is delimited in terms of problem, locale, population and time frame.

Problem. The study will determine the effects of retention policy to the Academic Performance

of BSA Students of Palawan State University.

Population. The respondents of the study will be the BSA students of PSU in the A.Y. 2018-

2019.

Locale. The research will be conducted at Palawan State University.

Time Frame. The study will be conducted on April to May 2019. The data will be gathered at

the same time frame.

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CONCEPTUAL FRAMEWORK

Notice that the variables of the study are explicit in the paradigm presented in Figure 1.1.

In the illustration, there are two variables, independent and dependent variables. The

independent variable of this study will be the Retention Policy. On the other hand, the

dependent variables are (1) views and perspectives of BSA Students; (2) effects of retention

policy to the different factors in passing BSA program; and (3) performance of BSA students. It

will be possible to relate these two variables and confirm that indeed, there is an effect in the
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academic performance of selected respondents due to the retention policy in Accountancy

Program.

The views or perspectives of BSA students regarding Accountancy Program will be

affected by the retention policy which is 2.25. In line with this, the BSA students will make the

retention grade as their basis whether their chosen program is difficult for them to attain or not.

On the same page, the effects of retention policy in family factor, school factor, physiological

factor, psychological factor, and social factor of BSA students in relation to their academic

performance is because of the mentioned retention grade. The following factors will be affected

because of their academic performance to meet the retention grade. Lastly, the performance of

BSA students will be dependent to the retention policy since it will be their basis if they need to

exert more effort in studying Accountancy Program. The study ought to find out the effects of

retention policy to the academic performance of BSA students. The Researchers will distribute

survey questionnaires, gather data and analyze data and results.

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RESEARCH PARADIGM

INDEPENDENT VARIABLE DEPENDENT VARIABLE

 Views or Perspectives of BSA


students about the BSA Program
 Effects of Retention Policy to
 Retention Policy the different factors in passing
BSA program
 Performance of the BSA
Students in passing BSA
Program

Figure 1.1

DEFINITION OF TERMS

Academic Performance -this refers to the accomplishment of student in their subjects. It is

based on the Accounting I and II grade of BSA students in A.Y. 2018-2019 at Palawan State

University.

BSA Students - it refers to the students who are taking up Bachelor of Science in Accountancy.

It is the chosen respondents for this study.

BSA Program - Bachelor of Science in Accountancy refers the program that prepares students

for entry into a variety of fields in accountancy, including corporate accounting, accounting

information systems, and governmental accounting.

Effect - a change that is a result or consequence of an action or other cause

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Factors - one that actively contributes to the production of a result

Policy - a set of ideas or a plan of what to do in particular situations that has been agreed to

officially by a group of people, a business organization, a government, or a political party

Respondents - respondents are those who are generally answers the questions asked by the

researchers

Retention Policy - it refers to the standard grade that is needed to maintain by the BS

Accountancy students.

PSU - Palawan State University. This will serve as the location where the research/study will

take place.

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CHAPTER II

REVIEW OF RELATED LITERATURE AND STUDIES

As the central focus in this research, effects of retention policy on the academic

performance of accountancy students, will give emphasis on how retention policy affects the

academic performance of accountancy students in different factors. The subject has been an

essential part of recent studies, including other works of other researcher. With the aim of

introducing retention policy on accountancy program, this would entail citing some literature and

studies that would give sufficient understanding of concepts related to the subject matter.

RELATED LITERATURE

Foreign

Accounting, according to Batrukh (2012), is the backbone of the business financial

world. Moreover, accounting refers to the process of summarizing, analyzing and reporting

these transactions to oversight agencies, regulators and tax collection entities. Accounting helps

the management by providing necessary information for taking proper decisions. Thus,

Accountants become demanded job around the world. However, it needs a great skill of

analyzation, motivation, and courage to stay in the program. To study accountancy takes a great

of discipline in all aspects of the students and because of that retention policy was strictly

implemented. (Bautista et.al, 2016)

Retention Policy refers to the standard grade that is needed to be maintained by the BSA

students. The retention policy gives emphasis on the following; Retention policies are especially

important for associations due to their unique, central role in so many industries and

9
professionals (Leavitt, 2007). According to Nagaoka and Roderick (2004) a central focus of this

report is estimating whether retention had a positive impact in students’ achievement growth.

Evaluating the effect of retention means that the researchers have to find a comparison group of

low-achieving students who might represent what would have happened if those students who

failed to make the promotional cut-off had not been trained.

Davis, Harold E. & DiGregorio, Dean. (2016) suggested that a requirement for a student

to earn a minimum grade to advance to the next course in a sequence is a progression policy

intended to ensure that a student has the knowledge and skills necessary to succeed in the

subsequent class. The requirement also helps set an expectation of acceptable performance.

Accounting is a challenging major and profession. The work does not go away until someone

does it. People that either can't or won't do the work required would probably be better served by

changing majors or doing something else. Most accounting programs have a course that tends to

encourage some students to change majors. A concern is where in the curriculum the course

should be. Too soon results in the unnecessary loss of majors and too late delays the student from

finding a major that better suits their interests and abilities.

Davis and Jones (2014) claimed in their article “The Impact of Changes in Accounting

Program Retention Policies” that because of the increasing pressure to meet graduation and

retention expectations, many institutions re-examine their programs in order to find ways in

which to help students to identify the most suitable major for their individual skill and to provide

institutional processes to help students navigate their academic career. Part of this process is the

evaluation of progression of the retention policies. The policies provide students with a minimum

set of criteria, usually set by the faculty providing the instruction for the major chosen by the

10
student, to which students must adhere to during their pursuit of their degree. This not only

provides a degree of rigor in a program consistent with the expectations of faculty and other

stakeholders, but it also provides students with criteria that can help them gauge a program's

suitability with their abilities. Thus, as a student progresses in a program and they see that they

are close to or have not met these criteria, this offers them an opportunity to re-evaluate their

career goals and make changes to their major to one that is better matched to their likelihood of

success and ultimately graduate in a reasonable amount of time. Programs of instruction,

including accounting, provide students with minimum criteria that students must adhere to in

order to progress and remain in a program.

Local

According to Bambalan et.al. (2012), Retention Policy is a regularized system for

monitoring academic and professional aspects of individual student performance. Bambalan et.

al. (2012) also stated that retention policy in the Accountancy program examines the retention

standards for the students of Accountancy which are predictive of an examinees success in the

Certified Public Accountant Licensure Examination.

University of Mindanao noted the importance of retention policy in their administration.

Valuing the fast changing developments in the national and international arena as well as

sustaining academic excellence, the university deems it proper to implement a retention policy to

ensure that its graduates transform themselves to fit the needs of the community they opt to

serve.

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In line with this, the College of Business and Accountancy is one of the most active in

Wesleyan University. One factor that makes Accountancy program unique compared to the other

courses in the mentioned school is that it has retention policy. The Retention Policy is designed

to maintain the high standard of accounting education in Wesleyan University, in order to meet

the requirements of the profession and to better prepare its graduates to take and pass the

Certified Public Accountant board examinations. Under this policy, a student must obtain an

average grade of at least 2.5 in all Accounting subjects.

In De La Salle University, the Accounting program prepares students for careers in

accounting and related fields, and makes them ready to deal effectively with the problems they

will face as professional accountants, researchers and responsible citizens. The program aims to

develop the qualities that enhance the student’s professional and research competence, awareness

of his/her responsibilities to society and appreciation of an accountant’s high standard of

integrity and objectivity. Thus, a minimum grade of 2.0 in accounting, finance, law, taxation

subjects is required for students to remain in the program.

According to an article reported by Santos (2012), the accountancy students who have

failed the retention exam were transferred to Management accounting. Only 55.57 % of the total

numbers of the second year students who took the retention exam. There are also students who

got exempted from the retention exam after getting grades of 2.00 in their Accounting 1 and 2.

The retention exam was implemented in 2008 which was previously known as the qualifying

exam in the college of commerce. After this the students are required to have a retention grade of

2.75 in their Accounting 1 and 2 subjects. The department chair said that it was not enough so

they proposed that those students who are transferred to Management Accounting will not be

qualified to take the CPALE. Also they are required to take summer classes for the Accounting 3

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or Financial Accounting which is a requirement to the incoming third year students of

Management Accounting. They made a new retention program that stated that the maintaining

grades for Accounting 1 and 2 should not be lower than 3.00 otherwise students will be

automatically transferred to the other program.

RELATED STUDIES

Foreign

All schools, scholars and writers in sociology, psychology, educational sciences and its

sub-disciplines have discussed factors affecting students’ academic performance and various

theories have been suggested with regard to these factors. Some scholars put emphasize on

individuals’ internal characteristics (e.g. intelligence, self-concept, etc) and some others consider

external characteristics (family, social status, educational environment, etc) important. On the

other hand, one of the most important factors underlying development is education. Developed

countries usually have effective educational system but education lacks adequate infrastructure

in developing countries (Poor Ali, 2005).

According to Hillgard and Bauer, the distinction between learning and performance is the

same as the distinction between knowing how to do a job and actually doing it. It is also believed

that Individual performance is highly affected by motivation and emotion, environmental

condition, tiredness and illness. So, these factors may yield a fairly accurate indicator of how

much he is learning, unless he can show it well (Seif, 2009).

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The results of the research Garkaz et.al (2011) indicate that there is a significant relationship

between students’ scores and their use of deep approach, while there is a negative relationship

between students’ use of surface approach and their scores. A long history of research has been

conducted on accounting, management, mathematic, organizational behavior, finance and

economy to observe various factors affecting students’ academic performance. Also, variables

such as age, gender, talent, scores, high school experience, academic experience, motivation and

students’ expectations are considered by many scholars to recognize accounting students’

characteristics necessary for their success.

Local

Based on the study of Perez, Ph. D. (2015), the College of Business and

Accountancy at Lyceum of the Philippines – Laguna formulated a retention policy in 2010. It is

said that in the school year 2013 to 2014 the retention policy was enhanced in which an

accountancy student should maintain a grade of 2.5 in all accounting, law, taxation, English and

mathematics subjects. It was also stated that in order to be admitted in the next level, student has

to undergo in an examination per year level. “There are in total three qualifying exams for the

program where the examination will simulate actual board methods and standards, following the

zero transmutation. The results of the licensure CPA examination would test the effectiveness of

this policy.” Perez also reported that for the year 2011 to 2013, there were more first takers who

passed the board exams. It was during this period when the College of Business and

Accountancy started the implemented of the retention policy on Bachelor of Science in

Accountancy.

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Retention Policy in Adamson University as pointed by Bambalan et. al. (2012) in their

study, the retention grade of the university was 2.75 equivalents to 73-75 but it was changed and

was increase into 2.5 equivalents to 76-78 in 2012. This was implemented to prove how effective

the retention policy in the performance of the accountancy students in Accountancy program.

They also noted that the retention policy in the Accountancy program examines the retention

standards for the students of Accountancy which are predictive of an examinees success in the

Certified Public Accountant Licensure Examination. The researchers concluded in the study that

retention policy may or not affect a BSA student’s social life. Complying with the Retention

Policy and having social life depends on the student himself. Retention Policy motivates the

students to study hard to be maintained in the BSA Program. Bambalan et.al (2012) also stated

that Retention Policy causes competition within a student himself rather than with his classmates

or other people in the BSA Program. They also added that Retention Policy causes too much

stress, physically and mentally, to the students.

According to Tan (2014) in her study9 entitled “Academic Performance, Aspirations,

Attitudes and Study Habits as Determinants of the Performance in Licensure Examination of

Accountancy Graduates”, there are level of student’s academic performance, aspirations,

attitudes towards their accounting and study habits. In line with this, the study found out that the

respondents had good academic performance, high level of aspiration, favorable attitude towards

Accounting and good study habits. Moreover, the bulk of the respondents belong to the grade

range of 1.76-2.0 and 2.01-2.25. Tan (2014) reported that the results of this significant result in

the student’s academic performance could be attributed to the strict retention policy of the

program that requires an average of 2.5 or higher to be able to proceed to the next accounting

subject.

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Acosta et.al. (2011) claimed in their study entitled “The Effectiveness of the Retention

Policy to selected Second Year Bachelor of Science in Accountancy students of the University of

the East” that majority of their respondents finds the Accountancy Program very difficult while

only a few find it easy. Only a small percentage of the respondents find the Retention Policy as a

challenge or motivation while most of them finds it as a burden and pressure while studying. The

result of the study also added that most of the respondents have sacrificed their minor subjects

just to have more time to study on their major ones.

In addition, according to Go (2018), there are advantages and disadvantages of having

retention policy in Northwestern University. The major advantage of having a retention policy is

to remind students to be more serious and strive harder in passing their major subjects. The next

advantage from the result of his study is to have an outstanding school performance for the CPA

Board Exam and also to check if the students are really fit for the program and the last advantage

based of his study was to determine whether the students gained or learned something in mind

during the semester. And as for the disadvantages, half of the students said that the primary

disadvantage of having retention policy is the tendency for them to be disqualified in the

Accountancy Program and it was followed by the feel of frustration in having a low grade.

Lastly, the last disadvantage is that the students have no time for themselves.

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CHAPTER III

RESEARCH METHODOLOGY

This chapter seeks to present the following contents: Research Design, Data Gathering

Instrument, Population and Sample, Assumptions, Data Gathering Procedure, and Statistical

Treatment.

RESEARCH DESIGN

The study will use Descriptive Research Design to determine the effects of retention

policy to the Academic Performance of Bachelor of Science in Accountancy Program in

Palawan State University. Descriptive research generates data both qualitative and quantitative,

thus, the combination of the two will be useful in gathering data, defining and describing the

behaviors of the subject, and analyzing the data.

DATA GATHERING INSTRUMENT

A Survey Questionnaire will be distributed to the selected BSA students of Palawan State

University. The Survey Questionnaire will be composed of different necessary questions which

are related to the given research problems of the study.

POPULATION AND SAMPLE

The respondents of this study will be the Bachelor of Science in Accountancy students

from A.Y 2018-2019 of Palawan State University. The Researchers will use Stratified Random

Sampling in selecting BSA students as respondents. The population of BSA students will be

17
11
divided into three strata. The three strata will be the (1) BSA students who retook Accounting I;

(2) BSA students who will retake Accounting II; and (3) BSA students who passed Accounting

I and II. Each stratum will be composed of twenty BSA students. A total of sixty respondents

will be chosen for this study.

DATA GATHERING PROCEDURE

The Researchers will take rigorous steps in the data collection, the following steps will be

followed:

First, the Researchers will make a letter of approval address to the Researcher Adviser.

Upon the approval of the request, the researchers will set schedule and timeline in preparing,

gathering and analyzing the data.

Second, the researchers will select sixty respondents through stratified sampling. In

relation to this, the Researchers will disseminate sixty questionnaires to gather significant data.

Noted that there are three strata (1) BSA students who retook Accounting I; (2) BSA students

who will retake Accounting II; and (3) BSA students who passed Accounting I and II. The

Researchers will have a thorough checking of the answered questionnaires afterwards to make

sure that they have all the details that they need.

Lastly, the researchers will use statistical analysis in interpreting, analyzing and

summarizing the effects of Retention Policy to the Academic Performance of BSA students of

Palawan State University.

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STATISTICAL TREATMENT

The data to be gathered will be categorized according to the (1) views and perspectives of

BSA students; (3) importance of retention policy in passing BSA Program; (4) effects of

retention policy to the BSA students in different factors. Measures of Frequency, Central

Tendency and Regression Analysis will be used as statistical tools to show various outcomes

and the relationship of the collected data. In addition, the Researchers will use table, figures,

and graphs in presenting, analyzing, and summarizing the data.

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BIBLIOGRAPHY

E-book:

Candido Perez, Ph. D. (2015). Performance of BSA Graduates in the CPA Licensure
Examination: Basis of Enhancement. Page 4-12. LPU-Laguna Journal of Multidisciplinary
Research Vol. 4 No.3. Retrieved from www.lpulaguna.edu.ph on April 23, 2019

Jade Ballado-Tan, CPA, MBA (2014). Academic Performance, Aspirations, Attitudes and Study
Habits as Determinants of the Performance in Licensure Examination of Accountancy Graduates.
International Journal of Education and Research. Retrieved from www.ijern.com on April 15,
2019

Websites:

Claudine Bambalan et.al. (2012). The Effectiveness of the Retention Policy in the Accountancy
Program of Adamson University. Graduateway. Retrieved from https://gradauteway.com/the-
effectiveness-of-the-retention-policy-in-the-accountancy-program-of-adamson-university/ on
April 15, 2019

De La Salle University. 2017. Undergraduate Degree Program. Retrieved from


https://www.dslu.edu.ph/college/rvrcob/academic-departments/accountancy/undergraduate-
degree-program/ on April 20, 2019

Isra Batrukh. (2012). Accounting is the backbone of Business Around the World. Live from
Campus. Retrieved from www.live-from-campus.eduniversal-ranking.com/live-from-alquds-
university-faculty-of-business-economics/programs-insight/accounting-is-the-backbone-of-
business-around-the-world/ on April 22, 2019

Johnson Go. (2018). A Research Study on Accountancy Program Retention Policy and Survival
Rate of Students in the Philippines. Termpaper Warehouse. Retrieved from
https://www.termpaperwarehouse.com/essay-on/A-Reaserch-Study-on-Accountancy-Program-
Retention-Policy-and-Survival-Rate-of-Students-in-the-Philippines/368411 on April 23, 2019

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Ma. Gloria Santos Acosta et. al. (2011). The Effectiveness of the Retention Policy to selected
Second Year Bachelor of Science in Accountancy students of the University of the East.
Campuscrosswalk. Retrieved from https://campuscrosswalk.org/effectiveness-of-the-retention-
policy/ on April 23, 2019

Peterwille Chua. (2018). Factors Contributing to the Success of Palawan State University’s CPA
Licensure Examination. SimpleEducate.Me Retrieved from
https://simplyeducate.me/2018/08/11/factors-contributing-to-the-success-of-palawan-state-
universitys-cpa-licensure-examinees/ on April 15, 2019

Tomas U. Santos. (2012). Accountancy Tightens Retention Rules. The Varsitarian. Retrieved
from https://varsitarian.net/news/20120609/accountancy_tightens_retention_rules on April 22,
2019

Joly Anne Bautista. (2016). Retention Policy. Study Moose. Retrieved from
https://studymoose.com/retention-policy-essay on April 22, 2019

University of Mindanao. 2018. Designated by ICTC Retrieved from


http://umindanao.edu.ph/admissions-scholarships/policy-on-retention/ on April 22, 2019

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APPENDICES

APPROVAL SHEET

Republic of the Philippines


PALAWAN STATE UNIVERSITY
Puerto Princesa City

This research entitled, “The Effects of Retention Policy to the Academic Performance of
Bachelor of Science in Accountancy Students in Palawan State University prepared and
submitted by Sazzy Mae R. Tablate et. al.in partial fulfillment of the requirements for the
subject Accounting Research Methods (Thesis Writing) will be examined and recommended
for proposal defense.

MA. CHING A. SAYANG


Adviser

PANEL OF EXAMINER

MA. CHING A. SAYANG


Chairman

Accepted and approved in partial fulfillment of the requirements for the subject Accounting
Research Methods (Thesis Writing).

Approved:

MA. CHING A. SAYANG


Research Adviser
Chairperson for Research

22
QUESTIONNAIRE

Republic of the Philippines


PALAWAN STATE UNIVERSITY
Puerto Princesa City

I. Introduction

Dear BSA Students,

Good day! We, the Freshmen Researchers from Palawan State University –under College of
Business and Accountancy seek to find answers for some academic performance-related
questions, specifically the effects of retention policy. Thank you very much for your time and
participation!

Sincerely Yours,

Sazzy Mae R. Tablate et.al.


Researchers

Noted by:

Ma’am Ma. Ching A. Sayang


Research Adviser

II. Demographic Data

Name (Optional): __________________________________________


Gender: ____________ Year: ____________
Accounting I grade: __________
Accounting II grade: __________

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III. Questions

Directions: Place a check mark on the line before your answer.

1. What are your views or perspectives about Accountancy Program?

_____ Accounting Subjects are difficult


_____ The Retention Policy is too high
_____ This course will be fun
_____ It’s easy to get high grades
_____ Uses simple math (add & subtract)
_____ Not an easy course to take
_____ Others (specify)___________________________

2. What are the importance of Retention Policy for you in passing the Accountancy
Program?

_____ Students to become more serious in taking the course


_____ It serves as a motivation in passing their major subjects
_____ It determines the preparedness of the students for the CPA Board Examination
_____ It helps to classify if the student is fit in the program
_____ It improves the performance of students in the CPA Board Examination
_____ It increases the passing rate in the CPA Board Examination
_____ Others (specify)___________________________

3. What are the effects of Retention Policy to the following factor for you to meet the
Retention Grade?

a. Family Factor
_______ I have more time with my family
_______ I don’t have sufficient time with my family
_______
_______

b. School Factor
_______ It intimidates me during our quizzes or examination
_______ It enhances my accounting skills
_______ I feel motivated or I don’t feel any pressure
_______ It pressures and discourages me to study

24
c. Physiological Factor
_______ I
_______
_______
_______

d. Psychological Factor
_______ It boosts my confidence and self-esteem
_______ I feel so anxious not to meet the retention grade
_______ I feel stressed and depressed whether my grade can meet the retention
grade
_______ I’m afraid to shift to another course

e. Social Factor
_______ I don’t have time to meet my friends
_______ I have more time to meet my friends
_______
_______

IV. Thank you for sharing your thoughts with us.

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CURRICULUM VITAE

Personal Data

Name: Anabelle F. Diwa


Address: J.Aces Rd. Bgy. Tiniguiban, Puerto Princesa City, Palawan
Cell No.: 0909-923-3664
Email: diwaanabelle@gmail.com
Date of Birth: Feb 22, 2000
Place of Birth: Puerto Princesa City, Palawan
Citizenship: Filipino
Gender: Female
Civil Status: Single

Educational Background

Primary School: New Guinlo Elementary School


2006-2012
Salutatorian

Junior High School: New Guinlo National High School


2012-2016
With Honors

Senior High School: Palawan State University


2016-2018

With Honors

26
CURRICULUM VITAE

Personal Data

Name: Melissa Jean Jalbuna


Address: Bgy. Apoc-apoc, Aborlan, Palawan
Cell No.: 0999-532-7702
Email: melissajeanebra@gmail.com
Date of Birth: April 16, 2000
Place of Birth: Aborlan, Palawan
Citizenship: Filipino
Gender: Female
Civil Status: Single

Educational Background

Primary School: Guilingan Elementary School


2006-2012
3rd Honorable Mention

Junior High School: Jose Rizal Apoc-apoc National High School


2012-2016
2nd Honor

Senior High School: Western Philippine University- Agricultural Science High


School
2016-2018

27
CURRICULUM VITAE

Personal Data

Name: Ainsley Jaurigue


Address: Baltan St., Puerto Princesa City, Palawan
Cell No.: 0910-462-1754
Email: ainsleygandajaurigue@gmail.com
Date of Birth: May 11, 2000
Place of Birth: Puerto Princesa City
Citizenship: Filipino
Gender: Female
Civil Status: Single

Educational Background
Primary School: Mandaragat Elementary School
2006-2010

Mateo Jagmis Memorial Elementary School


2010-2011

Junior High School: San Miguel National High School


2011-2016

Senior High School: Palawan State University


Laboratory Senior High School

2016-2018

28
CURRICULUM VITAE

Personal Data

Name: Elaine May C. Micua


Address: Purok Magsasaka, Bgy. Irawan, Puerto Princesa City,
Palawan
Cell No.: 0907-750-1492
Email: elainemaemicua16@gmail.com
Date of Birth: May 21, 2000
Place of Birth: Puerto Princesa City, Palawan
Citizenship: Filipino
Gender: Female
Civil Status: Single

Educational Background

Primary School: San Pedro Central School


2006-2012
Valedictorian

Junior High School: Puerto Princesa City National Science High School
2012-2016
With Honors

Senior High School: Palawan State University


Laboratory Senior High School
2016-2018
With Honors

29
CURRICULUM VITAE

Personal Data

Name: Jelyn B. Sobrevega


Address: Bgy. San Jose, Puerto Princesa City, Palawan
Cell No.: 0917-155-8203
Email: jelynsobrevega@gmail.com
Date of Birth: January 6, 2000
Place of Birth: Iloilo City
Citizenship: Filipino
Gender: Female
Civil Status: Single

Educational Background

Primary School: Palawan State University


Laboratory Elementary School
2006-2012

Junior High School: Palawan State University


Laboratory High School
2012-2016

Senior High School: Palawan State University


Laboratory Senior High School
2016-2018
With Honors

30
CURRICULUM VITAE

Personal Data

Name: Sazzy Mae R. Tablate


Address: Bgy. Sta. Monica, Puerto Princesa City, Palawan
Cell No.: 0956-569-2932
Email: tablatesazzymaemae@gmail.com
Date of Birth: December 29, 1999
Place of Birth: Poblacion Quezon, Palawan
Citizenship: Filipino
Gender: Female
Civil Status: Single

Educational Background

Primary School: Elementary Central School


2006-2012

Junior High School: Quezon National High School


2012-2016
With Honors

Senior High School: Palawan State University


Laboratory Senior High School
2016-2018
With Honors

31