FACTORS AFFECTING THE ACADEMIC

PERFORMANCE OF BS ACCOUNTANCY AND

BS MANAGEMENT ACCOUNTING
STUDENTS IN ACCOUNTING SUBJECTS
PROVIDED BY BATANGAS STATE
UNIVERSITY MAIN CAMPUS I

Fernandez, Frances Elaine J.

Fernandez, Joan Christey J.
Nacion, Johara R.
 Rationale Of The Study
 Dismal performance of Accounting graduates
during the last CPA Board Exam.

 To know the strengths as well as the room for

improvements in nurturing the accounting
students with necessary skills particularly in
their accounting subjects.

 BSU accounting students were also observed

to have difficulty to achieve high academic
rating.
 Statement Of the Problem
 1. What is the profile of the respondents in terms of :
1.1 sex;
1.2 program;
1.3 year level; and
1.4 weekly allowance?

 2. How may the following factors that may affect accountancy

and management accounting student’s academic performance in
their accounting subjects provided by Batangas State University
Main Campus I be assessed in terms of:
2.1 aptitude;
2.2 instruction; and
2.3 environment?
 Statement Of the Problem
3. What is the academic performance of the students in terms of
the following examination results?

4. Is there a significant difference on the respondent's

assessment of the different factors that affect their academic
performance in accounting subjects provided by Batangas State
University Main Campus I when they are grouped according to
profile?

5. Which among the aforementioned factors significantly affect

academic performance?

6. Based on the findings, what recommendation may be

proposed?
Theoretical Framework
Conceptual Framework
Scope
 255 respondents of first and second year
accountancy and management accounting
students enrolled for the first semester for AY
2019-2020 in Batangas State University Main
Campus I

Limitation
 The study was limited only to first and second
year BS Accountancy and Management
Accounting students in Batangas State University
Main Campus I.
 Significance Of The Study

 For the Batangas State University

 For the Future Accountancy and Management
Accounting students
 For the Administration of Batangas State
University Main Campus I
 For the Faculty
 For the Researchers
 For the Future Researchers
Research Methodology
 Research Design
 Descriptive Method

 Respondents Of the Study

 First and second year accountancy and management
accounting students enrolled for the first semester for
AY 2019-2020 in Batangas State University Main
Campus I.

 Sampling Design
 Random Sampling
 Data Gathering Instrument
 Survey Questionnaire
 Likert Scale
Level Mean Range Verbal Interpretation

4 3.51-4.00 Highly Agree

3 2.51-3.50 Agree

2 1.51-2.50 Disagree

1 0.50-1.50 Highly Disagree

 Data Gathering Procedure
 Conducted a dry-run survey in Batangas State
University Lipa Campus.

 Conducted the actual survey through survey

questionnaire which is validated by the panel of
experts.

 For the secondary data gathered, researchers

visited libraries and looked for useful sources.
 Statistical Treatment
 Percentage
 Used to determine the percentage in SOP 1
 Weighted Mean
 Used to determine the variables in SOP 2
 ANOVA
 Used to determine the percentage in SOP 4
 Independent sample T-test
 Used to determine if there is significant relationship between the variables and
academic performance
 Frequency
 Used to determine the profile of the respondents in SOP 1
 Pearson's Correlation
 Used to determine the effects of variables in SOP 4
 Presentation, Analysis and
Interpretation of Data
Frequency Distribution of Respondents According to Sex

Sex Frequency Percent

Male 51 20.0
Female 204 80.0
Total 255 100.0

Frequency Distribution of Respondents According to their Program

Program Frequency Percentage (%)

BS Accountancy 153 60.0

BS Management 102 40.0
Accounting
Total 255 100.0
 Frequency Distribution of Respondents According to their Year Level
Year Level Frequency Percentage

First Year 199 78.0

Second Year 56 22.0
Total 255 100.0
Frequency Distribution of Respondents in terms of their Weekly Allowance

Weekly Allowance Frequency Percent

Php 500 and below 89 34.9

Php 501- Php 1000 113 44.3
Above Php 1000 53 20.8
Total 255 100.0
Evaluation of Students Academic Performance
in their Accounting Subject in terms of:

 Aptitude
Composite Mean 2.99 Agree

 Instruction
Composite Mean 3.21 Agree

 Environment
Composite Mean 3.27 Agree
 Evaluation of Students Academic Performance in their
Accounting Subject in terms of Midterm Examination Result

Midterm Grade Frequency Percent

98 - 100 11 4.3
94 - 97 6 2.4
90 - 93 10 3.9
88 - 89 8 3.1
85 - 87 10 3.9
83 - 84 14 5.5
80 - 82 29 11.4
78 - 79 25 9.8
75 - 77 33 12.9
74 and below 82 32.2
Total 228 89.4
Missing
27 10.6
System
Total 255 100.0
 Differences on the Assessment of Academic
Performance When Grouped According to Sex

Decision on H0 Interpretation
Variables

Not
Aptitude Fail to Reject Significant

Not
Instruction Fail to Reject Significant

Not
Environment Fail to Reject Significant
 Differences on the Assessment of Academic
Performance When Grouped According to Program

Variables Decision on H0 Interpretation

Fail to Reject Not

Aptitude
Significant

Fail to Reject Not

Instruction
Significant

Fail to Reject Not

Environment
Significant
 Differences on the Assessment of Academic
Performance When Grouped According to Year Level

Decision on H0 Interpretation
Variables

Not
Aptitude Fail to Reject
Significant

Not
Instruction Fail to Reject
Significant

Not
Environment Fail to Reject
Significant
 Differences on the Assessment of Academic
Performance When Grouped According to Weekly
Allowance

Decision on Interpretation
Variables H0

Fail to Reject Not

Aptitude Significant

Fail to Reject Not

Instruction
Significant

Not

Environment Fail to Reject Significant

Relationship between the Evaluation of Students
Academic Performance and the Variables

Academic Performance
Variable Decision on Ho Interpretation

Aptitude Fail to Reject Not Significant

Instruction Reject Significant

Environment Fail to Reject Not Significant

Effects of Factors Affecting Academic Performance in
BS Accountancy and BS Management Accounting
Students in their Accounting subjects

Variable Decision on Interpretation

H0

Aptitude Fail to Reject Not Significant

Instruction Reject Significant

Environment Fail to Reject Not Significant

Proposed IEC Material for the accounting students to
enhance their academic performance

 The researchers conceptualized proposed

IEC Material is to have a pamphlet where
inside of it has an explanation about what
are the different factors need to improve,
its benefit and anything that would help
the students to excel in their academic
performance in accounting subjects.
 Conclusions
 From the findings, the following conclusions
were drawn:
1. Majority of the accounting students were female
BS accountancy 1st year students.

2. The accounting students agree on the factors

affecting their academic performance which
included aptitude, instruction and environment.
3. In general, among all the factors, it is assessed that female gained the

entire highest mean as compared to male, among the two programs, the

factors instruction have the highest mean and lastly, among the year level,

1st year and 2nd year students are greatly affected by the environment.

4. There is a proposed IEC Material on how the accounting students

would enhance their academic performance in their accounting

subjects.
 Recommendation
 Show to every accounting student’s that academic
performance may give them a better life and help
them to become a better and successful individual.

 A stronger foundation to enhance their academic

performance and don’t let any factors affect them in
their studies and employ them taking down notes
because it will be beneficial not only for the current
semester but also for review courses.

 Appropriate description on some factors that can

affect the academic performance of BS Accountancy
and BS Management Accounting in their accounting
subjects.
 A similar study may be conducted to affirm the
findings of the present study or proposed IEC Material
discussing the factors that affects to the academic
performance of the accounting students to improve
their knowledge about accounting topics.

 The professors and instructors, provide more seat

works and exercises to the students in order for them
to fully understand the topic discussed which will
contribute to their habit of studying. Also, provide pre-
final examination or pre-major examination that will
encourage the students to review more often instead
of rushing before the day of examination.