Chapter 2

Reviews of Related Literature and Studies

This chapter presents the literature and studies which are found to have a direct
bearing to the present investigation.

Related Literature

K-12

The K to 12 Program covers Kindergarten and 12 years of basic education

(six years of primary education, four years of Junior High School, and two years of
Senior High School [SHS]) to provide sufficient time for mastery of concepts and skills,
develop lifelong learners, and prepare graduates for tertiary education, middle-level
skills development, employment, and entrepreneurship. Poor quality of basic education
is reflected in the low achievement scores of Filipino students in the National
Achievement Test and international tests like TIMSS (Trends In Math and Science
Subject); partly due to the congested curriculum; The current 10-year basic education
curriculum is designed to be taught in 12 years.

The 10-year basic education cycle hinders the recognition of Filipino

professionals abroad. The Washington Accord prescribes 12-years of basic education
as an entry to recognition of engineering professionals. The Bologna Process also
requires 12 years of education for university admission and practice of profession in
European countries. The Philippines is the only country in Asia and among the three
remaining countries in the world that has a10-year basic education cycle. (DCCS, 2015)
 Accountancy, Business Management (ABM)

According to Isagani Cruz (June 19, 2014) who is the Curriculum Adviser of the
Steering Committee on K to 12 of the Department of Education, the Commission on
Higher Education, and the Technical Education and Skills Development Authority ,
ABM is the short term for Accountancy, Business and Management. ABM strand is
under the Academic Track of K-12 Program. This is perfect for those inclined in
Mathematics and to those people who wants to enter the world of business.

Accountancy is the profession or practice of accounting. Also

measurement, processing, and communication of financial information about economic
entities. Business is an organization or enterprising entity engaged in commercial
industrial or professional. Management is the coordination of the activities of a business
in order to achieve desired objects.

  ABM is a strand which a student choose because they want to become a

successful accountant or to become a successful business woman or man.

Accountancy

The Bachelor of Science in Accountancy (BSA) program is composed of

subjects in accounting (financial, public, managerial), audit, administration, business
laws and taxation. Its primary focus is not limited to business subjects, but to other fields
as well, such as banking and finance, government, social services, education, and
more. The program also teaches students to integrate information technology concepts
into business systems, in order to create a more systematic and organized way of
storing business related data. As a student, you will be taught computerized accounting
systems, and basic understanding of computer programming and auditing systems. The
program also instills in students the importance of computational and communication
skills both in written and oral English.
 The BS Accounting program is taught in a variety of teaching methods
such as case analysis, individual and group reports, simulations, classroom discussions
and guest lecturers. It also includes extensive exposures to business immersions (an
internship where there is a probability that the company will hire/absorb you after
graduation) and an on-the-job training that will provide you with the understanding of
practical accountancy. (FindUniversity.ph)

Business Management Course

Bachelor of Science in Business Administration major in Management

(BSBA-M), also known as BSBA in Business Management, is a four year degree
program designed to equip students with the concepts and principles of Business
Management. The BSBA in Management program teaches students operations and
processes that occur within an organization such as procurement, logistics, quality
control, project management, manufacturing and marketing.  The BSBA-M program is
more specific compared to the generic BSBA curriculum, and focuses on the more
authoritative aspects of business like planning business activities, organizing
departments and employees, running departments, and generally managing an
organization. (FindUniversity.ph)

RELATED STUDIES

Factors That Affect Students Choice of Course in College

According to Juan O. Abarro of international journal of scientific and

research publication of the Philippines, there are different factors that affect students’
choice of course in college. One of this is family related factors. Study revealed that
Filipino immigrants and non-immigrants rely heavily on their familys decision-making.
Students cope by following their parents’ advice. They also have to cope with an
expectation of financially supporting the family upon completing their education. Studies
from other Asian countries also show parents’ impact in decision making of students
when it comes to students’ course preference. Another study highlighted that parental
involvement have positive impact on Hmong / Mong adolescents’ education and career
choice. Furthermore, it is reported that parents are deeply involved and influential to
their high-achieving children’s college choices. The report also found open houses,
dialogue with college friends, alumni, and admitted-student programs are extremely
influential to students. The report claimed these sources are not well known, but very
powerful to student’s decision making for their college. The study also found 26% of
sampled students paid a specialist or advisor during the college decision process. The
studies presented are important to the present study since the studies explain the
importance of taking parents’ advice and permission in choosing a college course.

Aside from family related factors, there are lots of factors that a senior high
school student needs to consider in choosing a course in college. Since Bachelor of
Science in Accountancy (BSA) program is composed of subjects in accounting
( financial, public, managerial), audit, administration, business laws and taxation) which
is as we all know is requiring a great deal of endurance and effort it is good for the
senior high school students to consult first to the person with authority what will be the
deals when they pursued accountancy and business management.

“Factors Affecting the Choice of School and Students’ Level of Interest towards the
Maritime Program”

The study “Factors Affecting the Choice of School and Students’ Level of
Interest towards the Maritime Program” conducted by Carlos L. Aguado, Jake M.
Laguador & Joseph Cezar L. Deligero, explains that there are several factors may be
considered in selecting school and degree program like quality education, the people
from the environment, personal choice; and accessibility of the school from students'
residences. This study utilized a descriptive type of research method with Freshman
Maritime students as respondents. Findings revealed that it is the personal choice of the
students to enroll in maritime program in Lyceum of the Philippines University-Batangas
(LPU-B) with the support primarily from their parents wherein quality education through
being known as home of board topnotchers and its standards are considered big factor
for their decision. They also believed that finishing maritime education would bring them
in employment abroad which is basically the nature of duties and responsibilities of
seafarers. High interest towards the degree program is also manifested among the
maritime students. Maritime students graduated from public schools have significantly
higher chance of being influenced by people in choosing the school and degree
program and they also have significantly higher degree of interest towards the maritime
program compared to those graduated from private schools.

Social and Economic Condition

All of the career choices take place within the context of society and the
economy. Several career theories, such as Social Cognitive Career Theory and Social
Learning, address this context in addition to other factors. Events that take place in
people’s lives may affect the choice available to them and even dictate their choices to
a certain degree. Changes in the economy and resulting job market may also affect
how career develop. (Venable, 2011)
CONCEPTUAL FRAMEWORK

The framework is illustrated in a figure which provides the basic

framework for the identification of the level of influence of the identified factors which
affect the decision making of the respondents. It is a graphic representation that the
choice of college degree of the senior high students specifically ABM students are
affected by personal/psychological, social and economic factors. Similar to a flowchart,
it lays out the sets of respondents using boxes and circles, connected by arrows to
another boxes.

Figure 1:

This visual representation is derived from the Social Cognitive Career Theory
(SCCT) from Albert Bandura’s social cognitive theory which has three “building blocks”
of career development namely: Self-efficacy, Outcome expectation and Personal goal.
Self-efficacy is the belief about our abilities to succeed. The primary sources of self-
efficacy are the personal performance and accomplishments, vicarious learning, social
persuasion, physiological and affective states. Outcome expectation is the belief about
the outcome of performing particular behaviors and lastly, Personal goal is the
determination to engage in a particular activity or to affect a particular outcome.

This theory mainly theorized that some factors such as events that take
place in people’s lives may affect the choice available to them and even dictate their
choices to a certain degree.

The figure below shows the relationship of the input, process and the
output of the study. The input shows the respondents ̶ 100 ABM students in Colegio de
Dagupan. And the method for data collection that the researchers will use is through
survey or through questionnaire. Lastly the output is will show the degree of impact of
ABM in pursuing Accountancy, Business Management as their college degree in
Colegio de Dagupan.

Figure 2:

Grade 11 and 12 ABM students of Colegio de Dagupan

INPUT

Survey
PROCESS Questionnaire

The degree of impact of ABM in pursuing Accountancy,

Business Management as their college degree in Colegio
OUTPUT de Dagupan
Theoretical Framework

Social Cognitive Career Theory (SCCT) 

Social Cognitive Career Theory was developed by Robert W. Lent, Steven

D. Brown and Gail Hackett in 1994. This theory was based on Albert Bandura’s general
social cognitive theory an influential theory of cognitive and motivational processes that
has been extended to the study of many areas of psychosocial functioning, such as
academic performance, health behavior, and organizational development. SCCT or
Social Cognitive Career Theory is a relatively new theory that is aimed at explaining
three interrelated aspects of career development: (1) how basic academic and career
interests develop, (2) how educational and career choices are made, and (3) how
academic and career success is obtained. The theory incorporates a variety of concepts
(e.g., interests, abilities, values, environmental factors) that appear in earlier career
theories and have been found to affect career development

Krumboltz Career Development Theory

A common question asked of children is, “What do you want to be when you
grow up?” Paradoxically, very few adults are doing exactly what they planned at age 18.
Unplanned events play a major role in everyone’s career development.

John D. Krumboltz developed a theory of career decision making and

development based on social learning. Career decisions are the product of an
uncountable number of learning experiences made possible by encounters with the
people, institutions and events in a person's particular environment. In other words
people choose their careers based on what they have learned. Krumboltz proposed
that:

The four main factors that influence career choice are genetic influences,
environmental conditions and events, learning experiences and task approach skills
(e.g., self-observation, goal setting and information seeking).
 The consequences of these factors and most particularly learning
experiences lead people to develop beliefs about the nature of careers and their role in
life (self-observational generalizations). These beliefs, whether realistic or not,
influence career choices and work related behaviour. Learning experiences, especially
observational learning stemming from significant role models (e.g., parents, teachers,
heroes), have a powerful influence on career decisions, making some occupations
more attractive than others.

Krumboltz saw his theory as (1) a way of explaining the origin of career
choice and (2) a guide to how career practitioners might tackle career related
problems. The practitioner starts with understanding how a client came to their career
related view of themselves and the world and what is limiting or problematic about
this view. Once this has been established, the practitioner and client identify what
career relevant learning experiences, modeling or skill building will help them reframe
their view. Using Krumboltz’s approach a practitioner plays a major role in dealing
with all career problems, not just occupational selection.

Research Findings

As cited in the research findings of Factors Affecting High School

Students’ Career Preference: A Basis for Career Planning Program conducted by Dr.
Nancy T. Pascual, the findings revealed that the availability of work after college is the
first consideration of students in choosing a course in college. Most of the students
prefer to take scientific related field courses or the “popular courses” for Filipinos. The
least preferred course are in the Agricultural field. The BOPI results showed that most of
the student-respondents are suited to take professional courses. Students’ preferred
course is related to their BOPI result as well as to their father’s occupation. Other
factors such as mother’s occupation, monthly family income, students’ sibling position
and students’ third year general average grades are not related to the students’
preferred course in college to their BOPI results. BOPI results are significantly related to
the students’ elective course grades.
 The study “Factors Affecting the Choice of School and Students’ Level of
Interest towards the Maritime Program” conducted by Carlos L. Aguado, Jake M.
Laguador & Joseph Cezar L. Deligero, explains that there are several factors may be
considered in selecting school and degree program like quality education, the people
from the environment, personal choice; and accessibility of the school from students'
residences.