The Effect of Mathematical Skills on the Academic Performance of 2nd Year
College Students in UST-AMV COA in Their Fundamentals of Accounting Course
Introduction (indent per paragraph)
(1st Paragraph: Research trends)
Move 1.a (Cite the reasons why your topic is important.Show that research are is
important central, interesting, problematic, or relevant in some way.)
The research of the students in the mathematics plays an important role in
choosing accountancy as their major. Universities require their students to prove
efficiency in mathematics to be able to take the accounting course. According to
Moradi, Salehi and Khalilianmovahed (2013), Accounting professor ted to acknowledge
that the mathematical ability has an impact on the performance in the accounting
course. In addition, they also stated that one of the main goals of math education is to
increase understanding, analyzing, and expansion of scientific and creative thinking
which makes math prerequisite in accounting course. The association of the two
disciplines are caused by the nature of accounting itself. Consequently, some students
chose accountancy as their course since they excel in mathematics during high school.
Move 1.b ( By introducing and reviewing items of previous research in the area.
(obligatory))
The researchers decided to conduct a study on the second year college students of
University of Santo Tomas Alfredo M. Velayo College of Accountancy (UST AMV-CoA)
being one of the top performing universities in the Philippines that offer accounting
program. The researchers would like to minimize discrepancies in the desired result by
gathering data from a single sample population and by involving limited variables.
Students are taking the departmentalized math examinations with the same difficulty. It
is nevertheless in other universities or colleges, each professor would make different
types of examinations with different levels of difficulty. In Zandi, Shahabi and Bagheri
(2012) research, it showed the importance of accounting course in the corporate world
and in the academe. They emphasized that accuracy undergraduates that have more
mathematical background tend to be more accepted in their application since they excel
better in accounting rather than those who have backgrounds in arts and social science.
Furthermore, a research on the indigenous students in Australia showed that
mathematics is possibly one of the major factors behind students low participation in
the accounting profession. (Rkein, 2014)
Move 2. a (Cite previous research. Indicating the gap in the previous research, raising a
question about it, or extending previous knowledge in some way. (obligatory)
However, the previous researches suffer from limitations ( may pagkaganyan huhu
refer to P20 handout )
Move 3. a Purpose of your research (yung b and c optional naman daw so huwag na
natin isama :))
Occupying the niche
a.
By outlining purposes or stating the nature of the present research. (obligatory)
b.
c.
By announcing the principal findings. (optional)
By indicating the structure of the RP. (optional)
Since this research involves a lot of accountancy students, this will test whether a
student's mathematical ability can accurately predict performance in the first principles
of accounting course. This research aims to ascertain if mathematical skills are one of
the determinants of efficiency and better performance in accounting. It will also enhance
and contribute to the existing studies with regards to the influence of the knowledge in
math to the accounting performance of students.
Furthermore, the study only focuses on a cumulative GPA, there is the need to
investigate how a departmentalized math examinations affect a students performance
in the accounting course.
(not sure what part ito nakacheck lang kay maam ehh ))
Proficiency in English language and arithmetic was also seen as a factor in Yunkers
research. Both were commonly perceived as prominent determinants in accounting.
However, there were two researched that slightly disproves that common belief. The
criteria of both English and Math being prerequisite may be counter helpful for
potentially good accounting students. However, mathematics was a more prominent
factor than English when it comes to the performance in accounting. Findings indicate
that, the universities universities have the capacity to transform or neutralize candidates
deficiency in English, causing them to handle other courses in the accounting
programme that may require the extensive application of English without affecting their
performance (Aidoo-Buameh & Ayagre, 2013). On the other hand, arithmetic reasoning,
which is fundamental skill in mathematics, was not the major determinant in assessing
accounting skills. A study by Fedoryshyn, OBrien, Hintz and Bosner (2010) stated that
the best predictor of success in the introductory accounting course is a stidents
cumulative GPA. Requiring a specific mathematics prerequisite for an introductory
accounting course may not be necessary. Therefore, arithmetic skills does not
necessarily calibrate the performance of an accounting student.
Research Questions
1. What are the possible determinants of success in academic performance in
accounting?
2. What effect does mathematical skills contribute to the performance in
accounting?
3. Why should knowledge in math be given emphasis in accounting courses?
4. Do second year UST AMV-CoA students perceive mathematical skills as a need
in surviving accountancy program? At what percentage?
5. Do second year UST AMV-CoA students consider their mathematical abilities as
an indicator in choosing accountancy program? At what percentage?
