CHAPTER IV

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

This chapter presents the results and findings of the study about the perception of

Accountancy students of Higher Education Institutions in Santiago City in choosing

Accountancy program through presentation and analysis of data gathered and

interpretation of results.

Part I- Profile of the Respondents

1.1 School. Table 1 shows the profile of the respondents as to school.

Table 1. Profile of the Respondents According to School.

School Frequency Percent (%)

Northeastern College 89 37
University of La Salette 80 33
La Patria College 42 17
Cagayan Valley Computer 30 13
and Information technology
College
Total 241 100

As presented in Table 1, 89 (37%) of the respondents were from the students of

Northeastern College, 80 (33%) from the University of La Sallete, Inc., 42 (17%) from

the La Patria College and 30 (13%) from the Cagayan Valley Computer and Information

Technology College. This implies that majority of the respondents are from the

Accountancy Students of the Northeastern College.

 1.2 Year Level. Table 2 shows the profile of the respondents as to Year Level.

Table 2: Profile of the Respondents According to Year Level.

Year level Frequency Percent (%)

First Year 141 59
Second Year 100 41
Total 241 100

As shown in Table 2, 141 (59%) of them were first year students and 100 (41 %)

were second year students. This shows that there are more first year students who

responded in the survey than second year students.

1.3 Gender. Table 3 shows the profile of the respondents as to gender.

Table 3: Profile of the Respondents According to Gender.

Gender Frequency Percent (%)

Male 72 30
Female 169 70
Total 241 100

It could be gleaned in Table 3 that 72 (30%) of the respondents were male

accountancy students while 169 (70%) of the respondents were female accountancy

students. It reveals that there are more female accountancy students than male

accountancy students.

Part II- Perception of students in Choosing Accountancy Program

 2.1 Current Factors. Table 4 presents the mean distribution of respondents’

respond regarding to current factors.

Table 4: Mean Distribution of Respondents’ Respond According to Current Factors.

Current Factors Weighted Mean Interpretation

1.It is best suited for students good in 3.73 Agree
Mathematics
2. This program is suitable for students with 3.67 Agree
high grades
3. It is best for students with high 3.74 Agree
comprehension skills.
4. Accountancy is applicable to fast learner 4.02 Agree
students.
5. This program is for studious and diligent 3.67 Agree
students.
6. Students enrolled in this program are highly 3.72 Agree
valued by the other students.
7. Serious students are enrolled in this program. 3.80 Agree
8. Students enrolled in this program are 3.45 Fair
competitive.
9. Students enrolled in this program are 3.77 Agree
sleepless at night.
10. Students enrolled in this program read 3.93 Agree
books in advance.
Total weighted mean 3.75 Agree

As presented in table 4, it disclosed that the respondents agreed with the current

factors considered in perceiving the accountancy program with a total weighted mean of

3.75. Of all the Current Factors being considered, the factor that the respondents agreed

the most is “Accountancy is applicable to fast learner students” (4.02); it is followed by

the factor “Students enrolled in this program read books in advance” (3.93); “Serious

students are enrolled in this program” (3.80); “Students enrolled in this program are

sleepless at night” (3.77); “It is best for students with high comprehension skills” (3.74);

“It is best suited for students good in Mathematics” (3.73); “Students enrolled in this
program are highly valued by the other students” (3.72); “This program is for studious

and diligent students” and “This program is suitable for students with high grades”

(3.67);and the only factor that was fairly agreed by the respondents “Students enrolled in

this program are competitive” (3.45).

2.2 Future Factors. Table 5 presents the mean distribution of respondents’

respond regarding to future factors.

Table 5: Mean Distribution of Respondents’ Respond According to Future factors.

Future Factors Weighted Mean Interpretation

1.Profession guarantees high salary. 3.76 Agree
2. The profession gives high social prestige. 3.76 Agree
3. The career is highly secured. 3.77 Agree
4. the profession is highly in-demand in the 3.92 Agree
society.
5. Professional Accountants will have a better 3.79 Agree
opportunity for promotion.
6. It is a program that provides more training 3.70 Agree
opportunity.
7. CPAs are good in decision making. 3.86 Agree
8. CPAs are highly needed in the business 3.36 Fair
industry.
9. The profession ensures job security. 3.77 Agree
10. The profession ensures job stability. 3.90 Agree
TOTAL WEIGHTED MEAN 3.76 Agree

As presented in Table 5, it disclosed that the respondents agree with the future

factors considered in perceiving the accountancy program with a total weighted mean of

3.76. The future factor that the respondents agreed the most is “The profession is highly

in-demand in the society” (3.92); followed by the factors “The profession ensures job

stability” (3.90); “CPAs are good in decision making” (3.86); “Professional Accountants

will have a better opportunity for promotion” (3.79); “The career is highly secured” and

“The profession ensures job security” (3.77); “Profession guarantees high salary” and
“The profession gives high social prestige” (3.76); “It is a program that provides more

training opportunity” (3.70); and the factor that is fairly agreed by the respondents “CPAs

are highly needed in the business industry” (3.36).

2.3 Summary Table. Table 6 presents the summary table of the current and

future factors that the respondents considered in perceiving the Accountancy program.

Table 6. The overall Mean of Respondents’ Perception of Current and Future Factors

That the Respondents Considered in Perceiving the Accountancy Program.

Factors Weighted mean Interpretation

A. Current factors 3.75 Agree
B. Future factors 3.76 Agree

As presented in the table 6, it showed that the respondents agreed in both the

factors that are being considered in perceiving the Accountancy program. It was also

assessed that the respondents agreed more with the future factors (3.76) than with the

current factors (3.75).

Part III- Main Perception of the Respondents in Choosing Accountancy Program.

3. Main Perception of the Respondents in Choosing Accountancy Program.

Table 7 presents the rank order of respondents’ respond regarding to Main Perception.
Table 7. Rank Order of Respondents’ Respond According to Main Perception in

Choosing Accountancy Program.

Main Perception Frequency Rank

Excellence in Mathematics 110 6
High Comprehension Skills 109 7
Academically Competent 120 5
Study Discipline 126 4
Salary 189 1
Job Security 152 2
Job Stability 141 3
Social Prestige 87 8

As shown in table 7, it is revealed that most of the respondents mainly perceived

the accountancy program with the “Salary” of the profession with the frequency of 189;

succeeded by “Job Security” with a frequency of 152; “Job Stability” with a frequency of

141; “Study Discipline” with a frequency of 126; “Academically Competent” with a

frequency of 120; “Excellence in Mathematics” with a frequency of 110; “High

Comprehension Skills’ with a frequency of 109; and the least perceived “Social Prestige”

with the least frequency of 87.

Part IV- Realization of the Students

4. Realization of Students. Table 8 shows the frequency and percentage of

change in perception of respondents.

Table 8: Frequency and Percentage of Change in Perception of the Respondents.

Change in Perception Frequency Percentage

Yes 115 48
No 125 52
Total 240 100

As shown in Table 8, it showed that out of 240 respondents, 125 (52%) of them

have not changed their perception of the accountancy program while 115 (48%) of them

changed their perception.

CHAPTER V

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

 This chapter presents the summary of the problem, findings, conclusions drawn

from the findings as well as the recommendations of the researchers regarding the study.

Summary of The Problem

The study aimed to analyze the perception of accountancy students of higher

education Institutions of Santiago City in Choosing the Accountancy Program.

Specifically, the study sought to answer the following questions:

1. What is the profile of the respondents with regards to:

a. School

b. Year Level

c. Gender

2. What are the current and future factors do the respondents considered in

perceiving Accountancy Program?

3. What is the main perception of the respondent in choosing the Accountancy

Program?

4. Does the perception of the respondent changed when they are enrolled as an

Accountancy Student?

This study utilized the Descriptive Method of research with the use of survey-

questionnaire and interview as main tool in gathering the data needed in the study.

The study involved a total of 241 Accountancy students from four different

schools in Santiago City as cooperating respondents. Eighty-nine (89) of these number is

from the Northeastern College, eighty (80) respondents from the University of La Sallete,

Inc., forty-two (42) from the La Patria College, and thirty (30) from the Cagayan Valley
Computer and Information Technology College. The data gathered were treated

statistically using percentage and mean test.

Summary of Findings

The following are the salient findings of the study:

1. Profile of the Respondents

1.1 School

Majority of respondents, 89 (37%) of the respondents were from the

Northeastern College; 80 (33%) were from the university of La Sallete,

Inc.; 42 (17%) were from the La Patria College; and 30 (13%) were from

Cagayan Valley Computer and Information Technology College.

1.2 Year Level

Most of the respondents, 141 (59%) of the respondents were first year

Accountancy students while 100 (41%) of them were second year

Accountancy students.

1.3 Gender

Most of the respondents, 169 (70%) of the respondents were female

students while 72 (30%) were male students.

2. Perception of Students in Choosing Accountancy Program

2.1 Current Factors considered in perceiving the Accountancy

program
 In terms of the current factors considered in perceiving the

accountancy program, the factor that was most agreed the most by the

respondents is “Accountancy is applicable to fast learner students”;

followed by “Students enrolled in this program reads books in advance”;

“Serious students are enrolled in this program”; “Students enrolled in this

program are sleepless at night”; “It is best suited for students with high

comprehension skills”; “It is best suited for students good in

Mathematics”; “This program is suitable for students with high grades”

and “This program is for studious and diligent students”; “Students

enrolled in this program are highly valued by other students”; and the

fairly agreed “Students enrolled in this program are competitive”.

2.2 Future Factors considered in perceiving the Accountancy

program

In terms of the future factors considered in perceiving the

accountancy program, the factor that was agreed the most by the

respondents was “The profession is highly in-demand in the society”;

followed by “The profession ensures job stability”; “CPAs are good in

decision making”; “Professional Accountants will have a better

opportunity for promotion”; “The career is highly secured” and “The

profession ensures job security”; “Profession guarantees high salary” and

“The profession gives high social prestige”; “It is a program that provides

more training opportunity”; and the fairly agreed by the respondents

“CPAs are highly needed in the business industry”.

 3. Main perception of the respondents in choosing Accountancy Program

The result disclosed that the respondents mainly perceived the Accountancy

Program with the “Salary” that the profession may give them; followed by “Job

Security”; “Job Stability”; “Study Discipline”; “Academically Competent”;

“Excellence in Mathematics”; “High Comprehension Skills”; and lastly, “Social

Prestige”.

4. Realization of the Students

The result revealed that 125 (52%) of the respondents have not changed their

perception of the Accountancy Program now that they are currently enrolled in the

program while 115 (48%) of them have change their perception.

Conclusions

Based from the findings, the following conclusions were derived:

1. Profile of the Respondents

Majority of the respondents were from the Northeastern college, first year

level students, and female.

2. Perception of Students in Choosing Accountancy Program

a. The overall mean of the respondents as to the current factors

considered in perceiving the Accountancy program is 3.75. This means

that the respondents agreed with the factors being considered by the

researchers. “Applicable to fast learner students” is the current factor

 that the respondents agreed the most in perceiving the accountancy

program.

b. The overall mean of the respondents as to the future factors considered

in perceiving the Accountancy program is 3.76. This means that the

respondents agreed with the factors being considered by the

researchers. “The profession is highly in-demand in the society” is the

future factor that the respondents agreed the most in perceiving the

accountancy program.

3. Main Perception of the Respondents in Choosing Accountancy Program.

The main perception of the respondents about the accountancy program is

the “Salary” of the profession that it may earn in the future.

4. Realization of the Students

The result revealed that the perceptions of more students did not changed.

Recommendations

Based on the findings and conclusions of the study, the following

recommendations are hereby presented:

1. The students enrolled in the Accountancy program need not be a fast learner

student but rather have a high comprehension skill. The program requires a

person to be good in analyzing a certain transaction and understanding its

effect to the entity as whole. The program really deals with numbers and

quantifying data, but to enroll in the said program does not require the person

to be good in the subject Mathematics. It is does not also mean that once
 enrolled as Bachelor of Science in Accountancy you are sleepless at night. It

just needs to be good in managing their limited time properly and read their

books instead of wasting their time.

2. The researchers want to recommend that the students of the Accountancy

program must prepare themselves in the near future because as far as the

researchers are concern with the reality of the profession, it is good to say that

the profession is really highly in-demand in the society. The society has been

evolving and developing very rapidly and the profession is very much needed

more specially in the business industry. Small, medium-sized and large

entities require the hiring of Professional Accountants to help them prepare its

annual Financial Statements and some other financial works and concerns.

The students must also know that a Professional Accountant must be good in

decision making because the decision he/she makes is very much helpful in

the entities.

3. Although the Accountancy profession is one of the highest paying jobs in the

country, it does not mean that a Professional Accountant is earning its annual

salary that much. Like every other jobs and profession, it needs time, training

and promotion before getting into higher position and earn a high amount of

money.