The factors affecting the enrollment number of the selected students of Tanauan Institute

in selecting the course of Bachelor of Science in Accountancy

An Research Paper

Presented to

The Faculty, College of Accountancy

Tanauan Institute, INC.

Tanauan City, Batangas

In Partial Fulfillment

Of the Requirements for the Degree

Bachelor of Science in Accountancy

By

Balbarin, Mia
 Bola, Riza

Calla, Monica Charlotte D.

Carandang, Angelica Jem

Castillo, Mary Faith

Lllufar, Katrina Faith

Veloso, Noime

CHAPTER 1

THE PROBLEM

INTRODUCTION

Dreams can be pure make pure-believe. Dreams may also be based on goals that can

be realized. Fulfilling such dreams requires information and knowledge – information about the

requirements for reaching goals, and knowledge of one’s strengths and limitations. Decision-

making is the logical way of setting’s one mind to choose amidst the possibilities to satisfy

man’s ease. This is true as stated that good decision-making is an essential skill for career

success generally, and effective leadership particularly. As the person progresses, his or her

ability to decide improve.

 The forefathers of mankind sought to provide individual freedom in a moral democracy in

which different races, creeds, abilities, and interests might exist as a harmonious whole.

Safeguarding that freedom, however, imposes on them a very real responsibility: First,

responsibility to society, for no group is stronger or has higher purposes than its individual

members; and second, responsibility to their own self-fulfillment.

Decision-making is the logical way of setting one’s mind to choose amidst the

possibilities to satisfy man’s ease. This is true as stated that good decision-making is an

essential skill for career success generally, and effective leadership particularly. It is true that for

an individual to be successful, the person must possess good decision-making. Every day we

make decisions, whether big or small and these decisions can make huge impacts in our lives.

As the person progresses, his or her ability to decide improve, allowing the individual to make

better and wiser decision in life. Failure to make the right decision often leads to downfall.

Methodologically speaking, decision-making is not all fun and games, some deal with people,

others deal with future careers. Graduating high school students face one of the most crucial

decisions in their lives, and that is future career decision. These students face the fact that this

certain adjudication will decide their future.

Deciding on which college to attend, to is not a “gut reaction”. It requires mature and

serious discussion, and may not, despite the long run, lead to initial choice. However, during this

crucial stage in each student’s life, there are some factors in which results to confusion, and

further lead to a mistake.

One of the suggested elucidations is for the parents to talk with their children. Then it is

up to the child whether they will agree or not. Other solution involves letting the child decide on

himself. Deciding for oneself helps the individual to develop and progress in life.
 The factors that affect this decision include family, financial stability, university prestige,

passion, future salary, job opportunities and of course, practicality. In addition to these factors,

race and gender can also affect what field a student may choose. Some professions has greater

percentages of a certain gender or race. Another thing that plays a big role in a student’s

decision of what field to study is the people or role model in his or her life. This role model can

include a parent, relatives, teacher and etc. And because of this, some students graduated in

course they do not really like. On the other hand, others pursue their desired course with no

doubt, and they are able to graduate with high spirits.

Choosing a career path is a huge part of young man or woman’s life. The career path

students choose will affect how they will live the rest of their life. A lot of students go through

college without knowing what career path they want. Before students can pick a career path

they need to experience what that career is like and what is liked and what it involves.

The primary objective of accounting program is to produce a sufficient number of

graduates who have considerable accounting knowledge, with the strong communication and

analytical capabilities demanded by firms. So in order to meet the demands of firms, accounting

program must graduate the best and brightest students with high aptitudes. But this is affected

by different factors (Uyar, & Kuzey, 2011).

Accountancy professionals are in huge demand around the world, so there has never

been a better time to launch your career. It also makes accountancy one of the most diverse

professions, with opportunities across all sectors and industries. Accountancy isn’t just about
numbers. It can be employ a wide range of other skills such as communications, teamwork,

strategy, leadership and problem solving.

In recent years, there is dramatic decline in both number and quality of students who are

choosing accounting as a profession. Because students are interested in what the society

perceived to be more creative, rewarding and people oriented career, as a result, the profession

could not get the brightest and best students. (Wells, 2005).

Therefore, accounting academics throughout the world are interested to study factors

that can affect the students’ choice of accounting as a major. The factors that motivate students

to choose or not accounting as a major should interest educators because this decision has

significant resource implications. So a better understanding of student interest to the accounting

profession is critical to both the academy and the profession if the department of accounting

needs to attract the best and brightest students in large numbers into accounting. The

researchers conducted this study in order to know the factors affecting the enrollment number of

the selected students of Tanauan Institute in selecting the course of Bachelor of Science in

Accountancy. This study also includes the effect of these factors to psychological aspects of the

youth. And finally, to make the readers understand the statement, “Put your future in good

hands- your own.” – Author Unknown.

STATEMENT OF THE PROBLEM

This research focus on the factors affecting the enrollment number of the selected

students of Bachelor of Science in Accountancy of Tanauan Institute Inc...

 Specially, it aims to answer the following questions;

1. What are the profiles of the respondents in terms of;

1.1. Name (Optional)

1.2. Gender

1.3. Age

2. Rank the following factors that influence your choice.

3. Are teenagers concerned of the practicality of the course?

4. Does “bandwagon effect” influence much of the youth’s mind especially?

SCOPE AND DELIMINATION

This research conducted inside the campus of Tanauan Institute Inc. College

Department. It administered to the selected Accountancy students. The data provided is limited

only by the 50 selected respondents. The data gathered by using questionnaire.

The purpose of this study is to aim the factors affecting the enrollment number of the

selected students of Bachelor of Science in Accountancy of Tanauan Institute Inc...

SIGNIFICANCE OF THE STUDY

In various ways every study has its own importance and implication. Earlier, the

importance of critical thinking which results to a good-decision when it comes in choosing

college courses were laid. Pursuing this study will serve and give the readers a number of

purposes. The researchers believe that this study will benefit the following:

a.) Administrators. This study would serve as a reading that will enable them to work with

the teachers in helping a student choose the career path they are about to take. It will
 also help them in conducting workshops and seminars in alignment with decision

making.

b.) Teachers. The information gathered disclose the possibilities that the teachers would be

able to give appropriate recommendations regarding the students’ abilities. They also

become one of the important factors in the realization of a student’s goals and vision.

This may help them understand the significance of knowing on how to motivate students

in picking a goal cause for a better future.

c.) Guidance Counselors. As part of guidance counselors’ expertise regarding career

orientation, this study would help them assess the students prolifically with this study,

they will have wider reviews and ideas on how to handle or counsel students who needs

guidance about what course fits their interests and God-given talents and abilities.

d.) Parents. The research aims to help the parents understand their child’s endeavor. They

would be also innovated to work and support the teachers in giving assistance to their

children. Moreover, they will be informed the great role they will play in fostering decision

making towards the students’ future and in setting their goal.

e.) Pupils. Particularly graduating high school students. The object of learning and

direct benefactors of the advantages of the study. They would be more aware of their

interests and more certain of what they want to become in the near future.
 CHAPTER 2

REVIEW OF THE RELATED LITERATURE

Based on Statistics, more than 15,000 typical young people have problems about

school. Surprisingly, most students approve wholeheartedly of their schools. Despite a certain

amount of groaning and grumbling, 79 percent of those polled frankly admit that they like

school. Only 6 percent dislike it so much that they would like to quit. Despite their general

approval, however, many young people complain that their problem is not knowing how to study

effectively. Big majorities mention problems that stand in the way of getting the most out of

school. Here are some of those problems: I would like to do well I my school work, but I do not

know how to study effectively; I could do better if I had more definite idea of how well I’m doing

during the semester; It is the test that worry me. Even when I “know my stuff” I get so tense and

worried that I don’t do as well as I should; I know exactly what I want to say, but putting it down

on paper is what gets me. (Robert H. Seashore (1962), Your Goals and You: A Guidance

Handbook, Science Research Associates USA)

Students may have all their school problems neatly solved, but maybe questions about

their plans for the future are baffling them. Perhaps they haven’t yet chosen the career they

would like to follow. They may be uncertain about their future educational plans. (Robert H.

Seashore (1962), Your Goals and You: A Guidance Handbook, Science Research Associates

USA)

Getting along with others is in some ways related to the preceding one, because the way

people feel about themselves influences the way others feel. If they feel friendly and self-

confident, others are likely to look at them in the same way. Most young people want very much
to be liked and to be included in activities of the groups that interest them. (Robert H. Seashore

(1962), Your Goals and You: A Guidance Handbook, Science Research Associates USA).

The researchers found this selection precise since most of the youth today experience

lack of self-esteem when it comes to the fact that they are pressured to do well in college. Like

what is mentioned above, some students find it hard to cope up with exams when they did not

understand the lesson. That is why some young people are discouraged to continue up to their

college degree because of their experiences in high school. For example, freshmen students

who are bullied in their high school days would become more cautious in all aspects especially

in choosing their friends and acquaintances.

1.1.1 THEORIES OF CAREER CHOICE

Career choice is a lifelong process of decision making for those who seek major

satisfaction from their work. His theory said that people make their career decisions which

balance their interests and values with the opportunities and talents available, as well as the

cost of pursuing the opportunities. There are some theories in relation to career choice.

According to the Parson’s Theory, individuals should consider their skills and abilities how they

may fit with a particular occupation. In addition, individuals need knowledge of jobs, the labor

market and compensation which includes salary and benefits (Bandura,1986).

Socioeconomic theory said that social condition include parent influence, friends and

teachers’ influences, social status and economic conditions include job opportunity , salary

amount, and the likes have an impact on students’ career choice (Venable , 2011)
 In general, it’s important to understand that career choice is not made based on any

factor. Our choices are subject to many influences – individual, cultural, social and

environmental. The combination and interaction of various influences on individual decision-

making are unique to their situation (Venable, 2011)

1.1.2 RELATED EMPIRICAL STUDIES

The above theories were supported by different empirical studies. For example, the

finding of Uyar, & Kuzey, (2011), Zakaria, et.al, (2012), Jackling and Calero (2006), Yuen &

Law, (2012) and Edward & Quinter, (2011) shows that interest has a significant positive effect

on choosing accounting as a career. Because students are more likely to choose accounting

major when they considered accounting is interesting and enjoyable.

The finding of Britt, (2012), and Uyar, & Kuzey, (2011), shows that good fit with the

respondent’s ability (skill) significantly positively affect students’ career choice in accounting.

Because students believe that now a day due to the change in world business, the activities of

accountants also changed. The internet and technology tools have placed accountants as a

problem solver by using advanced information system and programs they should have to be

also possessing strong communication skills with good thinking creatively, and in making ethical

decision. But the finding of McDowall, & Jackling (2010), and Rkein, (2012) show that skill or

ability has a significant negative effect on choosing accounting as a career. Students are

associated accounting with good numerical ability. In addition, the finding of Uyar, & Kuzey,

(2011) shows that desire to run a business has no significant effect on students’ choice of

accounting.
 A study conducted by Hujra, et. al, (2010) shows that the difficulty of the course has a

significant negative effect on students’ choice of accounting. Due to accounting and finance

course are difficult. As a result, most students have withdrawn from the course because their

quality does not match with the skills which are required by these courses. But study conducted

by Uyar, & Kuzey, (2011) shows that the difficulty of the course has no significant effect on

students’ choice accounting.

According to the finding o0f Tan and Laswad, (2009), the need for dynamic and

challenging environment has a positive significant effect on students’ choice accounting. But the

findings of Wells and Fieger, (2005) contradict Tan and Laswad finding who found that need for

dynamic and challenging environment has a significant negative effect on students’ choice

accounting. Because the society viewed that accounting is not an excellent career for honors

students who needs challenging work environment.

The study conducted by Jones and Wright (2011) shows on their study that those

students taken accounting in high school had a significant positive effect on the initial decision

to major in accounting. Byrne, Wilis, & Burke (2012) also show that students begin to make their

choices during their secondary education and for many their educational and occupational

aspirations are quite fixed by the time they enter their final school year.

According to the finding of Azevedo, & Sugahara, (2012) creativity has a significant

negative effect on students’ choice accounting. It shows that students’ who have strong

creativity are not willing to join the accounting profession because they are looking that

accounting is less creative than other professions, however, the finding of Britt, (2012) shows

that creativity has a significant positive effect on students’ choice of accounting as a career.
 The finding of Ahinful, Painstil, & Danquah, (2012), Uyar, and Kuzey, (2011), Britt

(2012), U.S Bureau of Labor Statistic (2012), and Gabriel, et. al, (2012) show that job

opportunity has a significant positive effect on choosing accounting as a career. Students are

choosing accounting as a profession due to its high job opportunity. In addition to these

according to the U.S Bureau of Labor Statistics, accountants are expected to experience much

faster than average employment growth through 2018.

According to the finding of Uyar, & Kuzey, (2011), and Zakaria, et.al, (2012) suitability for

independent work has a positive significant effect on choosing accounting as a career. The

reason is that introverted students are more suited for becoming the accounting professionals. It

has been proved that because of their introvert nature, they prefer to work individually rather

working in the groups.

According to the finding of Byrne, et.al (2012), Ahinful, Paintsil, & Danquah, (2012), and

McDowall, & Jackling, (2010) shows that level of earning has a positive significant effect on

students’ choice of accounting as a career. So it shows that students’ discipline choice is highly

influenced by earnings potential. However the finding of Uyar, & Kuzey, (2011) show that level

of earning has no significant effect on students’ choice of accounting as a career. Because

students believed that other fields offer higher earnings than accounting.

According to the finding of Byrne et.al (2012), and Wells and Fieger, (2005) social status

has a significant negative effect on choosing accounting as a career. The society viewed that

accounting is not an excellent career for honors students because they believe that it has a

lower social status, having relatively easy entry requirements, not requiring excellent

communication skills and as providing less challenging and less interesting work. They suggest
that the most able students with better communication skills are likely to be guided to

professions other than accounting.

The finding of Demagalhaes, et.al, (2011), Jakling & Kenely (2007) and Zakaria, et.al,

(2012) states that opportunity for advancement and job experience one can take elsewhere has

a significant positive effect on students’ choice of accounting.

The finding of McDowall & Jackling, (2010) shows that workload has a significant

negative effect on students’ choice of accounting as a career. Therefore, the workload in

accounting profession could hinder students to shift into other professions. US based studies on

the perceptions of tertiary students identified that many perceive accounting has high workload,

a focus on numbers and precision.

The finding of McDowall, & Jackling, (2010) and Byrne & Willis, (2005) show that

students’ perception of accounting following established rule than new ideas has a negative

significant effect on choosing accounting as a career. Their finding supports the view that

exposure to accounting at university does not enhance positive attitudes about accounting as a

discipline, but reinforces rule-memorization, and lack of involvement with conceptual skills or

judgment. The reason was students viewed accounting as a rule-based type of educational

experience characterized by courses consisting of collections of rules to be memorized.

The finding of Wells, (2010) shows that perception of accountants have been found to be

over generalization, which derive from the perception of accounting as a repetitive manner,

which in the opinion of accountant and researcher does not reflect current-day duties of
accountants.

According to Wells, (2010), decision making ability has a significant negative effect on

choosing accounting as a career. Since the activity of students is usually limited to scorekeeping

which involves the processing and recording of transactions in a structured and repetitive

manner. In addition the lack of readily available information on the actual duties performed by

accountants ensures that accounting remains a mystery to many. Accountants are to blame for

the misconceptions as they have never attempted to correct the ‘scorekeeping’ image which is

widely held.

Empirical evidence regarding the influence of referents, other than the instructors, was

also inconclusive. Because the finding of Tan and Laswad, (2006) cited in McDowall & Jackling,

(2010), Philip K. Law, (2010), Byrne, et.al (2012), and Uyar & Kuzay, (2011) shows that family

influences have a significant positive effect on choosing accounting as a career. It shows that

students’ career choice decision is affected not only by their own interest, but also affected by

family. But the findings of Paolillo and Estes (1982), as cited in Tan and Laswad, (2009) shows

that family influences have no significant effect on choosing accounting as a career.

A study conducted by Uyar & Kuzay, (2011) shows that the influence of relatives has no

significant effect on choosing accounting as a career. Note that friends and relative influences

are not a significant factor in students’ discipline choice decisions

GENDER
 Some of the related studies found that both female and male students perceived

accounting profession similarly. Because the finding of Edwards & Quinter, (2011) a study

revealed that there is no significant difference between males and females in addressing their

attitudes towards the profession that is most respondents did not consider gender as an

influential factor in their career choice.

In summary, this study investigates the various influences on undergraduate students’

decisions to undertake an accounting major and their perception of the accounting profession,

taking into account the issues addressed in prior literature as outlined above.

Definition of Terms

The following major keywords used in this study were defined in the purpose of better

understanding and clarity in the context of the research.

Ability. Refers to the students’ competence in an activity or occupation because of one's skill,

training, or other qualification. (www.dictionary.com)

Academic Progress. It is the measure of an individual’s academic advancement when it comes

to his commitment at school.

Bandwagon. A cause or party that attracts increasing numbers of adherents.

(www.dictionary.com)

College Course Decision-Making. Refers to the critical state in which young

individuals decide which path are they in to.

Financial Stability. The capacity of which each household has a monetary balance Grade

Point Average (GPA). It is the weighted average grade of students and is used by universities

as a mode of reference for admission.

Gut Reaction. A basic and immediate response to something. (www.dictionary.com)

Parents’ Responsibilities. Refers to the contractual obligation of the parents to their offspring.
 CHAPTER 3

RESEARCH METHODOLOGY

This chapter includes research design used, the participants involved, the instruments

used, the process of data gathering method and the procedure in data analysis.

RESEARCH DESIGN

The main purpose of this study is to identify the factors affecting the enrollment number

of the selected students of Bachelor of Science in Accountancy of Tanauan Institute Inc factors

affecting the enrollment number of the selected students of Bachelor of Science in Accountancy

of Tanauan Institute, Inc.

This study utilized the descriptive-survey method. This method determines or describes

the nature of an object. The process of descriptive research goes beyond mere gathering and

tabulation of data. It involves the elements of interpretations of the meaning or significance of

what is described. Thus, description is often combined with comparison and contrast involving

measurements, classifications, interpretation and evaluation. In this study, it described the

profile of the participants and it looked into the significant difference and relationship in the

factors that affect students’ decision in choosing their college course.

RESEARCH INSTRUMENT

A questionnaire is given to the respondents to gather necessary data. The questionnaire

is all about the factors affecting the enrollment number of the selected students of Bachelor of

Science in Accountancy of Tanauan Institute Inc.

SUBJECT OF THE STUDY

The respondents are selected students of Bachelor of Science in Accountancy A.Y 2018

-2019 at Tanauan Institute Inc. The respondents will be 50 selected Accountancy students.

DATA GATHERING PROCEDURE

In this part, it explains how necessary and data is gathered from the different

respondents. The following activities are undertaken by the researchers in gathering

informations.

1. The questionnaire was prepared by the researchers and submit to the teacher for

correction and improvements.

2. The researchers sought for the approval of the research teacher.

3. Then after the approval of the research teacher, the researcher seeks permission to the

officer-in-charge of College Department to conduct study.

 4. After seeking permission, the researchers give the questionnaire to the target

respondents to gathered the necessary information needed.

5. The questionnaire was retrieved and tabulate on the same day.

STATISTICAL TREAMENT OF DATA

In this part, it identifies the statistical formula or the mathetical operation that will use in

the study. Choosing the mathematical operation for the analysis of data depends largely on the

kind of questions and the purpose of the study. The following mathematical operation used to

analyze the data gathered.

PERCENTAGE – this was used to determine the factors affecting the enrollment number

of the selected students of Tanauan Institute in selecting the course of Bachelor of Science in

Accountancy.