The word quality is important especially in the field of education. The basis of having quality education is upon the capabilities of an institution to produce professionals. Qualification to become a professional is usually evidenced by passing Professional Regulations Commission (PRC) board examination. (Ditan, 2008) The Professional Regulations Commission (PRC) is the agency of the National Government charge with the regulation and licensing profession in the Philippines. It is committed to protect to fullest, the integrity of the licensure examination and change the public perception from that of doubt and despair to trust and confidence in the licensure examination system. (PRC, 2006) A Bachelor’s degree in Accounting prepares students to take the CPA Board Exam, which gives them a wide variety of jobs and responsibilities they can take on.
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Background of the Study
Students graffle many issues in their lives and because of all the competing things for their attention, it’s hard to concentrate on studying. And yet, they have to do at least little studying in school to progress from year to year. Too many people look at studying as a necessary task, not an enjoyment or opportunity to learn. But the researchers have found that how you approach things matters as much as what you do. Being in the right mindset is important in order to study smarter. Sometimes you can’t force yourself to be in the right mindset, and it is during such times you should simply avoid studying.
On the study conducted by Cababaro (2004), problems that are encountered by students at home has significant impact on their school performance. While on a research concerning the personal problems of the freshmen students (Amador, Cardano et. al., 2006), the researchers concluded that tiredness, sleepiness and headache are the common health and physical conditions among the students. With regards to emotional/ psychological problems, researchers concluded that nervousness, shyness and sensitivity are dominant among them. In addition, inabiliy to lead, laughing at other’s mistakes and jealousy are perceived to be their acute social relationship problems. Not getting studies on time, forgetting things learned from school and trouble with oral report are their leading problems in relation to their intellectual capabilities.
Most people thought that BSAccountancy course was purely mathematics. But according to Baltazar Vale Mangaliman (2010), BS Accountancy focuses more of problem solving and analysis. According to Byrne and Flood (2005), students spend considerably less time on independent study than is recommended by their lecturers. Although time spent studying does not guarantee success, students’ lack of commitment to their studies is likely to have serious consequences. If students are to succeed in higher education, they need to develop good time management skills to make better use of their study time by engaging in appropriate learning activities (Mc Kenzie et al.2004) Research done by Theresa M. Akey, Ph. D. (2006) suggests that variables in educational context are important in supporting and sustaining positive academic self- perceptions and engagement in school.
Female students report significantly higher confidence in their ability to initiate and plan their study activities and take responsibilities. Furthermore, they are more comfortable concerning their preparedness in work groups. (Gonzalez, Flood et al., 2009) N.J. (2013) states that if one wishes to pass his subjects and be a successful accountant someday, he must be prepared to stay late in the wee hours of the night reading long chapters of discussion, and solving problems afterwards. There is no shortcut in passing. Every examinee must try to live with it and overcome it. Examinees will endure a lot of difficulties and lots of time reviewing in order to pass. (Howitzer, 2010) Students contributes most of the effort for them to pass the examination.
But teachers take big part towards the attainment of their dreams. The goal of most teachers is that the students ‘understand’ what they teach them. However, what is meant by ‘understanding’ is very subjective and open to varied interpretation. Hence, the objectives of any course is best communicated to students in the form of outcomes that teachers want them to achieve and demonstrate through learning and assessment activities. This is the key to reflecting how students approach and progress learning (Biggs and Tang, 2011). Providing feedback from students is key to helping them with progressing their learning.
However, often students do not take notice of the feedback provided. This largely stems from feedback that is neither relevant nor timely (Jacobsen et al., 2010) On Oludipe’s study (2005) citing Comb (1991) stated that attitude is a regulator of all behaviors and one’s behavior according to Combs, at any given time are not causes but consequences of what is going on within th individual that is feelings and attitudes underlie external behaviors. Also, Ifamujiwa (2004) submitted that despite the different perspectives from which researches have conceived attitude, the common line of the agreement is that the achievement of goals and objectives can be influenced or affected by attitude, and that a positive attitude is more likely to engender achievement of goal or objective than a negative attitude.
Crede and Kuncel (2008) found that non- cognitive factors like study habit, skill and study motivation among other attitudinal constructs accounted for incremental variance in academic performance beyond standardized tests and previous grades. Moreover, a literature review by Nagaraju (2004) pointed out that for good academic success, good study habits and attude are important. Studying accounting is not like reading so trivial literature. Each assignment in accounting builds on previous lessons and activities. If you do half-hearted work in basic principles of accounting, you may later be confused in solving succeeding problems that applies those principles. (Valencia and Roxas, 2009) Roger (2013), says that there will never b the “perfect time” to take the board exam.
Once you get started, climbing the CPA exam hill will get you smaller and smaller until you are at the top looking down. You will encounter bumps and anxieties along the way, as you plan and prepare for each part. But the hardest part is to sit down, apply for the exam, and make the commitment to study and pass. In addition, Marian (2011), says that making a self study schedule will help f proper management and monitoring the target knowledge to be learned on everyday routine.
For accountancy graduate to be allowed to practice accountancy, he or she must successfully pass the Certified Public Accountant CPA licensure examination. Passing the CPA board examination is a tough undertaking for anyone who aspires to become a CPA. According to Abrugar (2009) many critics say that it is one of the most difficult professional board examinations in our country. The difficulty of passing the CPA board examination is reflected in relatively low passing rates both in national and local levels.
The University of the Immaculate Conception (UIC) was ranked among the low-performing schools in the past in terms of the CPA board examination passing rates. However, its performance has improved as reflected in the recent CPA board examination results published by the Philippine Regulation Commission. In fact, in May 2010 CPA board examination, with a passing rate of 58 percent; UIC has surpassed the national passing rate of 39.52 percent.
The researcher used Dependent, Independent and Moderating variables. Independent variable consists of study habits of the students, motivational factors, and teaching approach used by instructors; Dependent variable composed of the confidence level of BS Accountancy Students of LSPU System in Taking CPA Board Examination; and the Moderating variable which contains the profile of the students. Figure 1. A Conceptual paradigm showing the logical interplay of variables.
Statement of the Problem
The researcher focused on the confidence level of BS Accountancy Students in taking CPA Board exam and the factors affecting it. Specifically, the study sought to answer the following: The study habits of BS Accountancy Students;
Motivational factors encountered by the students;
Teaching approach used by the instructors;
Student Profile, such as:
Confidence level of BS Accountancy Students of LSPU System in Taking CPA Board Examination; Relationship of study habits of the students to their confidence level of preparedness in taking CPA Board examination; Relationship of motivational factors encountered by the students to their confidence level of preparedness in taking CPA Board examination; Relationship of teaching approach used by the instructors to the confidence level of preparedness of BS Accountancy students in taking CPA Board examination; and Relationship of Student Profile to their confidence level of preparedness in taking CPA Board examination.
There is no significant relationship between the level of preparedness of BS Accountancy students to take CPA Board Exam and the individual factors that might influence it. Alternative Hypothesis
There is no significant relationship between the study habits the students and their confidence level of preparedness in taking CPA Board examination; There is no significant relationship between motivational factors encountered by the students and their confidence level of preparedness in taking CPA Board examination; There is no significant relationship between teaching approach used by the instructors and the confidence level of preparedness of BS Accountancy students in taking CPA Board examination; and There is no significant relationship between Student Profile and their confidence level of preparedness in taking CPA Board examination.
Significance of the Study
This study aims to be beneficial to the use of the following: The Students. To serve as a guide for their study practice for its enhancement through balancing independent factors that influence it. The Teachers. To assist them to match the approach they use in teaching with the students’ perceptions and assessments of the extent of influence of their instructions on forming their effective study pattern. The University. To serve as a basis for preparation of further plans on BS Accountancy program. Scope and Limitation
The study deals about the confidence level of preparedness of BS Accountancy students of LSPU system on taking CPA board exam. The study focused on students’ personal data and their perceived confidence on taking CPA board examination. It tackles teaching approach used by the instructors, but in the perception of the students.
Definition of Terms
Confidence- a state of mind or a manner marked by easy coolness and freedom from uncertainty, dependence or embarrassment. Confidence stresses faith in oneself and one’s powers without any suggestion of conceit or arrogance. CPA Board Examination- this test is mandated by each state to ensure an individual’s authority to become a certified public accountant. In addition to the examination, the candidate must meet certain educational requirements.
Motivational Factors- drivers of human behavior related to the intrinsic nature of the work, but not necessarily to the surrounding circumstances or environment. Motivating factors include achievement, advancement, autonomy, personal growth, recognition, responsibility and work itself. Teaching Approach- method used in teaching preferable for the students to understand topics taught. Study Habits- one’s style of study and the environment in which he wants to study. CPA Review-
This chapter deals with the research design, population and sampling techniques, research procedure, research instrument and statistical tools.
The researcher used the descriptive research approach.
According to Wallace (2007) descriptive research refers to theories, data, statements, concepts, arguments, ideas and analysis or synthesis of published statements, concepts or ideas.
Population and Sampling Techniques
The researcher chose BS Accountancy students in LSPU System as the population for the study. Sampling technic
Figure 2 shows the Gantt chart of the study. The study will last for five months from conceptualizing the title to preparation of chapter 1 and 2 for the checking. Figure 2. Gantt Chart
ACTIVITY DESCRIPTIONJUNJULAUGSEPOCT1Conceptualizing of title2Title Defense3Preparing Chapter 1 and 24Colloquium Defense 5Construction of Questionnaire 6Final Checking Budgetary Requirement
The table below shows th budgtary requirement of the researcher in conducting the research. The amount required is four hundred twenty pesos ( P 420.00) and it is allocated for computer rent, printing and other supplies.
BUDGET ALLOTED FOR:AMOUNTComputer rent
40.00TotalP 420.00 Table 1. The Budgetary requirement of the study. Research Procedure
First, the researcher constructed a questionnaire in order to collect accurate and specific information from the respondents. Then, request letter was given to the respondents before administering the questionnaires. After the collection of data, it was subjected to data tabulation and analysis for presentation.
The researcher utilized a researcher made questionnaire to obtain necessary information that is useful to analyze the study. She also used reference books and electronic files from the internet to be incorporated in the questionnaire. It was composed of two parts. The first part indicates the personal information of the respondents which includes their age, gender and year level. The second part comprises items determining the motivational factors of the students.