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Mark Gil S. Navarro

Effects of Retention Policy to the Academic Performance of NDU-BSA students

CHAPTER I

INTRODUCTION

Accountancy profession is recognized as one of the important contributor and

actor in nation building and development. Hence, every accountant should showcase
competence and excellence in the performance of service to their clients. In response to
the standards, Notre Dame University has implemented policies to help students in their
preparation in the CPA Board Examination and to develop competence and skills
necessary for their future endeavours as public accountant. This well-known policy for
accountancy students were the Retention Policy.

Retention Policy are set of guidelines in which an accountancy students are

required to adhere in the rules, regulations and policies of the school and most
especially they are required to obtain a minimum grade in order for them to advance to
the next level. This policy requires the accountancy students a lot of focus and
determination especially in all of the accountings subjects for them to not fail.

The study focuses on the Retention Policy in the Accountancy Department and
its effects to the academic performance of students, it may include the importance of the
policy in the preparation of accountancy students in the CPA Board Examination.

Related Literature and Studies

Retention Policy

Retention policies are especially important for associations due to their unique, central
role in so many industries and professions, (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
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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 retained.

Academic Performance

According to Wikipedia (2013), academic performance is the outcome of education; it is

the extent to which a student, teacher or institution has achieved their educational
goals. Thus performance is characterised by performance on tests associated with
coursework and the performance of students on other types of examinations
(Kyoshaba, 2009).

Teacher’s Competence

According to Haskew [135] "The possessions of the teacher, his knowledge, skills,
attitude, personality configuration and the like are referred to as competencies, they
lend the character dimension to teaching". Medley and Mitzel [197] defined "The
competency of a teacher is defined as the average success of all his behaviors in
achieving their intended effects." Whereas Biddle and Ellena [35] reported, “Teaching
competency is one or more abilities of a teacher to produce agreed upon educational
effects".
Gage’s views [109] about teaching was, “Teaching skills are specific instructional
techniques and procedure that a teacher may use in the class-room. They represent an
analysis of the teaching process into relatively discrete components that can be used in
different combination in the continuous flow of the teacher's performance.”

Conceptual Framework

Retention Policy should be applied students. The level of competence of

teachers and their communication to students in the implementation of policy will be
necessary for the policy to be effective. This factors will effect to the academic
performance of accountancy students.
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Independent Variable Dependent Variable

Retention Policy

Students’
Academic
Performance

Teacher’s Factor
A. Level of
Competence
B. Communication

Statement of the Problem

This study specifically sought to answer the following:

1. What are the common reasons why accountancy fail to pass their accounting
subjects?
2. What are the advantages and disadvantages of having retention policy?
3. Does the Policy serves as the motivation of students?

Hypotheses

1. There are no common reasons why accountancy students fail to pass their
accounting subjects.
2. Retention Policy has no significant effect on the Academic Performance of
accountancy students.
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Significance of the Study

This study is conducted to know the importance of Retention Policy and its
effects to students who are taking BSA degree and are aspiring to be a Certified Public
Accountant. It benefits my co-BSA students as they may get insights and learnings on
the Retention Policy and its importance for the preparation of the Board Examination.

Scope and Limitation

This study is limited only on the effect of Retention Policy on the students’
academic performance.

Definition of Terms:

Retention Policy - set of guidelines in which an accountancy students are required to

adhere in the rules, regulations and policies of the school and are required to obtain a
minimum grade in order for them to advance to the next level.

Accountancy Students – those who are taking the Bachelor of Science in Accountancy
degree.

Academic Performance – refers to how well the accountancy students in their

respective major subjects.
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CHAPTER II

Research Design

This study uses the Descriptive (Survey questionnaire and Observation) and
Flexible Design (Interview).

Locale of the Study

This study will be conducted in Notre Dame University – Cotabato City.

Respondents

The respondents for this study are the BSA students in NDU.

Sample Size/Sampling Techniques

The sample size would be 20 respondents chosen from the total population of
the BSA students who are officially enrolled in NDU using the Random Sampling
Technique.

Research Instrument

This study uses the Questionnaire, Observation and Interview as the Research
Instrument.

Data Gathering Procedures

Observation will be used in formulating questionnaire which will be given to the

20 respondents and certain number of students will be interviewed to acquire qualitative
information. All data gathered are processed to formulate results
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Measures

Data to be collected are both quantitative and qualitative, so descriptive

analytical method will be used to formulate results for qualitative data.