SELECTED VARIABLES AFFECTING THE ACADEMIC PERFORMANCE OF

ACCOUNTANCY STUDENTS

Zyron Mark Laus and Glenn Retada

Accountancy is probably one of the most difficult programs offered in the tertiary

education in the Philippines. The famous axiom “many are called but few are chosen” has been

the trademark of this program and students enrolled in this program are the smartest individuals

in their high school years for the reason that only those who have a Grade Weighted Average

(GWA) higher than 90% in their report card are admitted in this program, although it varies

depending on the policies of the school. However, even with a high GWA in their secondary

level, accountancy students still struggle in their first and second year, more so in their higher

years in which more advanced accounting courses are to be taken.

This paper will enable students and accountancy schools to determine the areas they need

to improve for their common good, that is, in order for the accountancy students to prepare and

assess themselves on areas that impacts their academic performance and eventually for the

Certified Public Accountant Licensure Examination (CPALE) that would have a significant

impact on the performance of the school in the CPALE.

This paper will investigate the factors such as the English language proficiency and

Mathematical ability, study hours, and the university conditions such as the professors’ ability in

teaching and teaching facilities in relation to the academic performance of accountancy students.
 Is there an association between the English language proficiency and Mathematical

ability, study hours, and the university conditions with the academic performance of accountancy

students in Jose Rizal Memorial State University (JRMSU)?

The primary research hypothesis is that the English language proficiency and

Mathematical Ability, study hours and university conditions has no relationship with and do not

impact the academic performance of accountancy students.

Many studies have been conducted regarding the factors affecting the academic

performance of accountancy students. Mbugua, Kibet, Muthaa and Nkonke (2012) listed factors

as under staffing, inadequate teaching/learning materials, lack of motivation and poor attitude by

both teachers and students as factors influencing academic performance of students. Specifically,

in accounting, academic performances of students are influenced by related factors such as

negative attitude of students towards accounting as a difficult subject, students’ academic

aptitude, previous and recent academic performances, insufficient effort and poor motivation

(Atieh, 2013). However, this paper will explore the factors that affect the academic performance

of accountancy students in Jose Rizal Memorial State University specifically the English

language proficiency and Mathematical Ability, study hours and university conditions.

The methodology this research will employ includes a survey wherein questionnaires will

be given to random accountancy students of JMRSU. This research will employ Descriptive-

Correlation Method of Research. The descriptive method describes the data and characteristics

about what is being studied; while the correlation method measures the relation between two or

more variables.

References:
 Ifeoma, et al (2017). Perceived factors influencing academic performance of students in

accounting in secondary schools in Anambra State. IOSR Journal Of Humanities And Social

Science (IOSR-JHSS) Volume 22, Issue 2, Ver. III PP 96-99.

https://www.unicef.org/philippines/pag-aalaga-sa-mga-bata-sa-panahon-ng-covid-19

https://www.healthlinkbc.ca/hlbc/files/coronavirus_children_youth_and_families_during

_covid-19-t.pdf

https://teachforthephilippines.com/tuloy-ang-pagkatuto/