ACCOUNTANCY STUDENT’S PERCEPTION OF THE ACCOUNTING

PROFESSION

A Research Proposal

Presented to the Faculty of Christ the King College

In Partial Fulfillment

of the Requirements for the Degree

of Bachelor of Science in Accountancy

Din-awan, Denis L.

Fabria, Synna V.

Hurtado, Ricel Joy M.

Salarda, Rheanell C.

Villegas, Princess Frean D.

2021

Chapter 1
 THE PROBLEM

In the Philippines similar to the U.S., the accounting curriculum mainly prepares the

graduates to hurdle the certified public accountant (CPA) board examinations and a career in

public accounting. However, unlike the U.S., operations of Philippine universities and

colleges are regulated by the Commission on Higher Education (CHED) and the profession

by a government body under the Professional Regulatory Commission, the Board of

Accountancy (BOA). CHED issues the accounting program standards and guidelines while

BOA issues the syllabus for the entry-level professional examinations called the Certified

Public Accountant Licensure Examinations. In general, the accounting profession is

regulated under the Republic Act 9298 (RA9298), which is also called the Accountancy Act.

RA9298 gave the BOA the mandate to oversee the practice of the profession in four areas –

public practice, commerce & industry, education, and government. The Philippine Institute

of Certified Public Accountants (PICPA) is the accredited professional organization of all

CPAs.

Accountancy has grown through the years since its first appearance and now that we

have reached the stage of the profession being in demand, there is an increase of students

enrolling in the course. Along with that increase ushered the varying complexities of the

accounting profession which is yet to be explained, different studies and researches are born

from these occurrences and this study is one of them. Through this research, we understand

what led the students to choose this profession and how their experience changed that

perception. This study particularly aims for the betterment of the accounting education in

Christ the King College, since it gathers data on the student‟s perception of the course they

are undertaking.
 We aim to understand how the accountancy student‟s exposure to the accounting

profession, as they progress to another year level, changes the way they perceive the

profession and all the details entailed and the job. We are explaining how students change

their initial Point-of-view on the accounting profession before they were enrolled and how

spending one year of the accounting course, and through all the other year levels, managed to

change, improve or disprove those primary perceptions. With regards to that, we can generate

the credibility, expectations, and trustworthiness of this profession in searching for a job or

enrolling in that said profession. With the results of this research, we can better understand

our intentions and motivations in what we prioritize as college students.

In other words, the purpose of this study is to gather data regarding how the

accounting profession is being viewed by people who are starting as students of the

accounting course and its changes along the way as they move on to another year level and

their expectations of the work as an accountant. The data gathered from this research will

help understand the changes that occur when the students undergo actual classes and

academic activities. It can also improve the accounting profession‟s public image. As the

accounting profession lives on, it will continue to grow and change, there will be more

struggles and opportunities that Accountancy can bring to professionals, students, and

aspiring individuals. With that in mind, we must bring a clearer path towards those goals, and

this research aims for that.

Theoretical and Conceptual Framework

According to Khaled Abed Hutaibat, Accounting Department, Mu‟tah University, the

need for accounting graduates is growing, therefore their perceptions of future opportunities
are very important. Most accounting studies, such as McKenzie (1992), Felton et al. (1994),

Nelson et al. (2002), and Warrick et al. (2010), examined student perceptions in a variety of

accounting fields. For this research, the most appropriate theory to apply is the Theory of

Planned Behavior.

Theory of Planned Behavior (TPB) has been proposed by Icek Ajzen in the year 1985

through his article „from intentions to actions: TPB‟ in Ajzen‟s study (Churchman, 2013).

Essentially, TPB is an extension of the Theory of Reasoned Action (TRA) that was proposed

by Martin Fishbein together with Icek Ajzen in the year 1975 as mentioned in Fishbein and

Ajzens (1975) (Churchman, 2013). TRA appealed that attitudes and normative factors are

relatively important factors that determine the different individual, situation, and behavioral

intentions (Vallerand et al., 1991).

The TPB as defined by Ajzen (1991) has been widely used in several research study

areas such as social psychology (Armitage and Conner, 2001) and social networking

(Cameron, 2010). In Krzeski (2011), the study used TPB to understand the decision of the

students who enrolled in the Accounting course and the factors involved in how that

decision, with regards to their perception of the accounting profession, changed both

positively and negatively. On the other hand, perceived behavioral control (PBC) is defined

as people‟s perception of the ease or difficulty of performing the behavior of interest (Ajzen,

1991). It is the entirety of an individual's main control beliefs, which is the specific belief and

the perceived power of factor ability to aid or detain performance of the behavior (Ajzen,

1991). TPB claimed that attitude (personal beliefs) and perceived behavioral control (control

factors) will impact a person‟s intention then influence their behavior (Ajzen, 1991, 2005).

One of the concepts of TPB is the attitude towards the behavior which reflects the
individual‟s global positive or negative evaluations of executing a particular behavior (Ajzen,

1991). Generally, the more favorable the attitude towards the behavior, the stronger the

individual‟s intention to perform it (Ajzen, 1991). According to Ajzen (1991, p. 185), „The

relative importance of attitude, subjective norm, and perceived behavioral control in the

forecast of intention is expected to contrast across behaviors and situations‟. Each behavioral

certainty leads to a given behavior to a certain significance, such as the cost incurred in

performing the behavior (Churchman, 2013).

Churchman (2013) shows that individuals‟ beliefs, perceptions, and intentions toward

entering the accounting profession have been verified with TPB. Students are more likely to

pursue a professional accountant when they believe substantial friends or family (referent)

agreed to that decision. Moreover, students will tend to pursue professional accounting if

they have positive attitudes toward it. However, if students do not believe in their

competence (perceived behavioral control), they will have less intention to aim for

professional accountants (Churchman, 2013).

According to Joseph Mbawuni, Faculty of Business Education, University of

Education, Winneba, Ghana, prior research shows that first-year accounting students

usually have negative opinions about the Accounting course (Hunt et al., 2004; Parker,

2000; Siegel, 2000; Wessels & Steenkamp, 2009) which are likely to affect their interest for

the accounting profession (Ferreira & Santoso, 2008; G. White & M. White, 2003). These

perceptions may stem from varying sources such as corporate scandals of global

companies, accounting teachers‟ or lecturers‟ perceptions, wrong understanding of the

nature and challenges of the accounting profession, parental expectations and perceptions,

peer influence, critical experiences with practicing accountants, among others. This study
 examines differences in students‟ perception of the accounting profession between different

year levels, as well as age and gender.

Independent Variable Dependent Variable

Demographic Profile
Participants‟ perception
 Age
 Gender in the Accounting
 Student’s year Profession
level

Figure 2 - Schematic Presentation of relationship among the variables

Statement of the Problem

The objective of this research is to determine the perception of the Accountancy students

toward their profession and the work of an accountant, and how these perceptions change

based on their year levels, age, and gender.

The following are the research questions that will be answered at the end of this study.

1. What is the profile of the participants based on an independent variable?

2. What is the level of perceptions of the participants in terms of the work of an

accountant and accounting profession?

3. Is there a significant difference in the participants' perceptions in the work of the

accountant and accounting profession when they are grouped according to a working

profile?
Hypotheses

Ho: There is no significant difference in the perception of the participants‟ towards the work

of an accountant and accounting profession when they are grouped according to their

working profile.

Significance of the study

This study aims to benefit the following:

Students - All the students who are enrolled and who will enroll in the Accountancy course

will benefit from this study since it will develop their mental fortitude towards tackling the

problems of the profession.

Teachers - The teachers of the accountancy profession can greatly benefit from this research

because the data gathered can help them improve their strategies towards their approach with

the students and how they can adjust their proposal plans into the most effective and efficient

way to present it

The image of the accounting profession - Although it is only within Gingoog City, this

research can improve how the public sees the accounting profession. With the data from this

study, teachers and students can make necessary adjustments in correcting the

misconceptions and provide clarification to the truth of the accounting profession to the

people within the city‟s vicinity.

Future researchers - This study could be beneficial for future researchers; they may use this

as a preference for their upcoming research and be their basis to form new theories.
Scope and Limitation of the Study

The scope of this study is the Bachelor of Science in Accountancy students in their

first, second and third year in Christ the King College. This research aims to describe the

perception of the students toward the work of an Accountant and the accounting profession,

including the positive and negative changes encountered as they advance in the accounting

course.

The limitation of this study is that it does not involve other schools, colleges, and/or

universities. It includes factors such as gender and age. It also focuses on the year level of the

students.

Definition of Terms

Accountant - A person who has the requisite skill and experience in establishing and

maintaining accurate financial records for an individual or a business. The duties of an

accountant may include designing and controlling systems of records, auditing books, and

preparing financial statements. An accountant may give tax advice and prepare tax returns.

(https://legal-dictionary.thefreedictionary.com/Professional+Accountant)

Theory of Planned Behavior - In psychology, the theory of planned behavior is a theory that

links one's beliefs and behavior. The theory states that attitude, subject norms, and perceived

behavioral control, together shape an individual's behavioral intentions and behaviors.

(Wikipedia)

Accounting Profession - The accountancy profession promotes, develops, and supports

accountants worldwide. Their role is crucial in protecting the quality and integrity of
accountants who are core to the rigorous application of the Standards.

(https://www.ifrs.org/accounting-profession/)

Chapter II

REVIEW OF RELATED LITERATURE AND STUDIES

This Chapter indicates related studies and theories that are relevant to this study. This

study is based on the dependent and independent variables. The independent variables

comprise Age, Gender, and Students' year level. The dependent variables are students'

perceptions of the Accounting profession and Accounting work.

The accounting profession has become one of the prestigious professions of the

Land. With high potentials for future careers, students' had built perceptions of the

profession and thus enrolled in the course. Moreover, the exposure of the students to the

course influenced their perception and decision whether to pursue or not to pursue the

Accounting profession. Students' perceptions of future careers have an important impact on

the choice of education they take in their college and universities. This research aims to see

how the students‟ perceptions towards their future profession change as the students‟

progress through their education based on their Age, Gender, and as well as their year level.

Various studies have been established and published that prove the students' perceptions

influenced their decision in taking the career. Furberg (2011) conducted a study regarding the

changes in students' perception in their education which she considered four aspects of the

students‟ perception namely learning, responsibility, engagement, and satisfaction. The

results of the study found that there is an effect on students' perceptions of the chosen field.
She also stated that students' interest in the chosen field is an important factor in pursuing the

profession. The learning aspect that is being considered in the study pertains to the

knowledge and information imparted by the educators to the students. Additionally, she

noted that Students in higher education are in general motivated by both interests and

ambition to enhance their opportunities for themselves in the labor market. This is one of the

primary reasons why accountancy students choose to enroll in the program. Perceptions or

views of the students for their future careers are initially unclear. To this extent, one factor to

consider that will bring clarity to such a view is the learning environment. The choice of the

preferred learning environment by students is often related to the person‟s perception of who

is responsible for their learning (Furberg, 2011; Delvin, 2002). The people who should take

part in the formation of students‟ perceptions of the profession are the teachers and the

students themselves. The preferred learning environment for students is having lectures

(Furberg, 2011). According to Randell Rellin, Rizza Joyce Pataueg, etc., this study concludes

that the accounting culture that exists in the University of Saint Louis Tuguegarao is

manifested through academic competitiveness and a strong sense of student belongingness; it

also exhibits positive effects such as enhancing student competence and promoting holistic

formation. With this in thought, teachers should provide appropriate knowledge to the

students to help enhance their perceptions. Moreover, learning to challenge and question

students for learning is great preparation for future work life.

In Ghana, a study about “Students‟ feeling and perception towards Accounting

profession: the role of Gender and student category” conducted by Mbawuni (2015), found

that Gender influences both graduate and undergraduate accounting students‟ perception of

the profession. Prior studies indicate those female students had a neutral perception of
accounting while male students considered it boring. According to Dalci, Arasli, Tumer, and

Baradarani (2013), male students attach significantly greater importance to material rewards

than female students do. Furthermore, they found that the perception that accounting students

hold about their intended professional career in accounting can affect their self-image,

attitude towards the career, and even their confidence in the profession. Additionally, in other

related studies, in other professions like the sales profession, gender has the greatest impact

with males having a greater intention to pursue a career in sales than women. As cited by

Mbawuni (2013), the research conducted by Hunt et al. (2004), Parker and Siegel (2000),

Wessels and Steenkamp (2009) shows that first-year accounting students usually have a

negative perception of the subject which are likely to affect their interest for the accounting

profession.

According to Mustapha and Hassan (2012), accounting students‟ perception would

have influenced their own career decisions. Students who have a positive perception of the

profession will be more likely to pursue the profession in accounting. These perceptions

motivate the students to strive hard on pursuing the profession. As cited by Khalid et.al

(2016) in the study entitled “Student‟s perception of the Accounting profession“, Germanou

et.al (2009) state that stability and security of the profession, advancement opportunities, and

students‟ perception towards the accounting job will subsequently influence their decision to

join the accounting field. Additionally, another study conducted by Jackling, De Lange,

Phillips, and Sewell (2012), found that Australian students are intrinsically driven when

pursuing a career in accountancy compared to a group of international students which mainly

consist of Asian students. These intrinsic factors involve the experience of learning new

things, accomplishing something important, and concern for being free from imposed
constraints in the work environment. Other motivational factors that are considered to be

extrinsic are salary, security of jobs, and the physical environment of the workplace.

As accounting students continue in the course, the need to assess the changes in their

perception of the profession should be made to help them in pursuing the profession. There

should be an incorporation of motivational experiences to encourage students to strengthen

their perception and intention to pursue the dream profession. As a result of a study, students

will have more intention in pursuing to become a public accountant if they received more

knowledge or information about professional accounting (Yusoff et.al 2011). Yusoff et al

(2011) further revealed in their study that there is a significant relationship between

knowledge about professional accounting background and students‟ career choice to become

a public accountant. Alternatively, accounting professionals and academics should provide

opportunities, clear communications, and accurate perception of the accounting profession to

students who are choosing accounting and other courses (Churchman, 2013). As stated in the

study conducted by Azni (2016), the findings of the study of Churchman (2013) could help

minimize the problem of difficulties in recruitment and retention of Accountants. Moreover,

according to Uyar, Güngörmüs, and Kurzey (2011), educators may provide support activities

for the students who encounter difficulties in the accounting fields to encourage and motivate

them by giving real-life examples and relating success stories to inspire students for

continuing the path towards the accounting profession.

A study conducted by Tindowen et al. (2020) “Study on the Accounting Education

Culture of the University of Saint Louis, Philippines", noted that Accounting educators are

responsible for developing programs that, while remaining true to their academic credentials,
often meet the requirements of accountancy training bodies and employers hiring accounting

graduates. Expounded further in the study conducted by Tenedero (2017), employers'

perceptions towards accounting graduates also affect the perception of the students for the

future career. Cited further, it is attributed to the Instructional strategies employed by

educators to strengthen the skills requirements needed for the future accounting profession

(Lin et al., 2010). This indicates that the learning environment helps shape the student's

perception of the Accounting profession. According to Rufino (2016), the role of the faculty

and administration is essential in the realization of what is expected from the BSA graduates

as they enter the Accountancy profession. He further stated that the faculty members who

shall act as facilitators around continue to innovate their teaching strategies or techniques in a

livelier, participatory, and motivating way to boost the interest of the students (pg.26).

Chapter III

RESEARCH METHODOLOGY

This chapter outlines the methods and procedures on how the research work is being

conducted such as research design, the respondents and locale of the study, and data

gathering procedures. It also includes the details of the instrument that will be used as well as

data analysis.

Research Design

In this study, the researcher will utilize the descriptive research design. According to

“Descriptive Research Design: Definition, Methods and Examples” (2020) descriptive

research design is a type of quantitative methodology used to determine whether, and to what

degree a relationship exists between two or more variables within a population. In addition,

stated by Aggarwal (2010) descriptive research is devoted to the gathering of information

about prevailing conditions or situations for the purpose of description and interpretation.

This type of research method not just tabulates facts but includes proper analyses,

interpretation, comparisons, identification of trends and relationships. In this study, the

variables will be assessed using quantitative data for the distribution of surveys will be

carried out in order to draw significant conclusions from these facts.

Research Participants

In this study, students in the Accountancy program that are in their first year, second

year, and third year of college in Christ the King are the respondents of this thesis. A

maximum of 46 participants is considered. It will be presumed that the selected students will

adequately answer the questionnaires and give all the necessary information. Furthermore,

the researchers will guarantee that the respondents‟ names will be confidential and that they

willingly and actively participated in the study conducted. The selected respondents are given

the Likert‟s scale type of questionnaire.

Sampling Procedure

The researcher will use the probability sampling procedure which is the systematic

sampling for selecting the participants in this study. According to Raina (2015), Systematic

sampling is a method of sampling which involves the selection of elements from an ordered

sampling frame, it was introduced in the early days of probability sampling in survey

research and it remains in widespread use today. It is an extended implementation of

probability sampling in which each member of the group is selected at regular periods to

form a sample. This method is used because the given population is logically homogeneous,

the researcher‟s respondents are all accountancy students, and this is for the sample to be

representative. Since the Accountancy Program in Christ the King College consists of three
levels: The first year, the second year, and the third year, respondents are selected at regular

intervals from the sampling frame and these intervals are chosen to ensure an adequate

sample size.

Research Instrument

The researcher used the summated rating scale or Likert‟s scale type of questionnaire

and results will be analyzed using statistical data treatment such as mean, weighted mean,

and standard deviation. The questionnaire included demographic information about the

student-respondents in terms of their gender, age, and student‟s year level. Questionnaire

Survey will serve as the main tool the researchers will use in gathering the data. The survey

questionnaire aims to know the perception of the respondents about the accountancy

profession. This type of data gathering method is utilized to collect, analyze and interpret the

different views of people.

Validity and Reliability of the Research Instrument/s

After the researchers made questionnaires and were distributed, those questionnaires

should undergo validity and reliability. Reliability and validity are used to assess the quality

of research that describes the accuracy and how well a method, technique, or test measures

something (Middleton, 2015). The questions should undergo a face and content validity to

guarantee that the questions created by the researchers are relevant and useful survey or

measuring methods must cover all important portions of the subject it wants to assess to yield

valid findings.

Data Gathering Procedure and Ethical Considerations

In this study, for the researchers to gather data, the researchers will secure a written

permit to the registrar‟s office of Christ the King College to obtain the needed data, which is
the list of students who are officially enrolled in the Accountancy Program. After obtaining

the official list of students, the researchers will make a letter that will consist of an

explanation about the purpose of the study the researchers are conducting and that the

researchers will use the BSA students of Christ the King College as respondents. The

researchers will email that letter to the selected BSA students. The researchers will collect

the data utilizing a survey questionnaire using Google Forms. After the respondents have

taken the survey, the researchers will then check, talk, interpret and analyze the data.

For ethical considerations, researchers should ask the respondents to give their

explicit consent to participate in the study. The researchers will ensure the awareness of the

participants of the purpose of the study, who or what groups are included, how the findings

will be used if there are any potential adverse impacts of their participation, and who will

have access to the findings. Also, the researcher will accept only willing participants and will

not compel or hurt them and the confidentiality of the respondents is ensured by the

researcher throughout the analysis process.

Scoring Procedure

For the participants' perception of the accounting profession, the 4 – point rating scale is used

with 4 as the highest and 1 as the lowest.

Scale Range Description Interpretation

4 3.50 – 4.00 Strongly Agree Very High

3 2.50 – 3.49 Agree High

2 1.50 – 2.49 Disagree Low

1 1.00 – 1.49 Strongly Disagree Very Low

Statistical Treatment of Data

After the necessary information was gathered from the respondents, tallying,

computing, and tabulating were made. To be able to analyze and interpret the data, these are

the following statistical formula that will be used in the computation:

The researchers will use descriptive statistical analysis using mean, weighted mean,

and standard deviation to compute the profile of the respondents and the participant‟s

perceptions in terms of the work of an accountant and accounting profession. And for the

researchers to investigate the statistical relationships between the data and identify the

possible errors in the study, the researchers will use the Statistical Package for Social

Sciences (SPSS) Regression Analysis.

Chapter IV

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter of the paper presents the data gathered from the 1st year to 3rd year

college students in the accountancy program of Christ the King College who served as

respondents of this research. It also provides the analysis and interpretation of data that has

been organized and prepared according to the research questions enumerated in the third

chapter of this paper. The data obtained were from the 46 responses of accountancy students,

corresponding to a 96% response rate.

1. How are the participants characterized in terms of

● Age
● Sex
● Year level
Table 1. Frequency and Percentage Distribution of Participants’ Demographics

Demographics Frequency %

Age
17-20 years old 28 60.9
30 years old and above 18 39.1

Total 46 100.00
Sex
Male 9 19.6
Female 37 80.4

Total 46 100.00
Year Level
1st Year 16 34.8
2nd Year 16 34.8
3rd Year 14 30.4

Total 46 100.00

After a brief presentation of the respondents' profile, in terms of gender, age group,

and year level, the resulting data from the analysis on the sufficiency test, in the perception of

the surveyed students, shall be presented.

Table 1 above shows an analysis of the gathered data from the selected respondents in

terms of their age, the vast majority of students are concentrated between 17 and 20 years old

about 60.9% (28) while the range between 30 years old and above comprised about 39.1%

(18), which shows that it is a course formed by young people, as can be seen in Table 1. The

results of this analysis found that there is the presence of a considerable population that

corresponds to this age group in the Accountancy program. According to Howards (2018), it
would seem that accountancy is enjoying a boom in terms of being the industry of choice for

young people. It has been several years since accountancy shook off its image as a dull career

choice with no prospects of progression but this most recent growth in interest has taken

many by surprise.

“According to the latest figures, the number of accountancy jobs available in the first quarter

of 2018 was almost 25 percent higher than the same period last year. At the same time, the

number of applications for accountancy jobs has shot up by nearly 33 percent.

Of course, every industry needs young people and accountancy is no different but there are

many hardened number crunchers who are scratching their heads about these increases.

Perhaps one reason more young people are being attracted to accountancy is that the salaries

on offer were nearly 3 percent higher in the first quarter of 2018 than in 2017. Overall, wages

have been running at 1 percent above the national average.

Another reason, however, could be that forward-thinking accountancy firms are

making the sector more attractive to young people by offering them huge levels of support,

encouragement, training, and responsibilities. Clearly, young people aren‟t unique in that

they want to feel valued but with many sectors focusing on a high turnover of staff on zero-

hours and minimum wage, the best accountancy firms can stand out like a beacon of hope

and job security.

Here at Howards, where the average age of employees is 38, we have a good balance

of experts and young people with fresh ideas and a different way of looking at issues. Of

course, experience is valued highly but so is the potential that so many young people offer to

the industry.”
 As presented by the results in terms of gender, students were taken from the

undergraduate course in Accountancy program at Christ the King College, located in

Gingoog City, Misamis Oriental, National Highway, Philippines, which offers the

presidential Accounting Course. Respondents constitute 46 students, of which 80.4% (37) are

female and 19.6% (9) are male, as shown in Table 1. This also indicates that there are more

females enrolled in Accountancy programs than males. This is subsequently because more

females are taking up the accounting course than males. Through this data, we can conclude

that Accountancy is a female-dominated course.

The study by Wally-Dima and Mbekomiza (2013) investigated gender differences

concerning academic achievement among students enrolled for Accounting at a university in

Botswana. The results revealed that female students perform better in terms of their academic

performance compared with their male counterparts, since female students „work harder to

break into the historically male-dominated accounting profession and they mature and

become more serious with their studies than male students‟ (Wally-Dima and Mbekomiza

2013, 23).

The initial response to the gender shift in higher education was for institutions to

begin retreating from coeducation. Essentially women‟s attendance in higher education was

blamed for men‟s absence. It was believed that their very presence was harmful and

threatening to college men (Thelin, 2011). These negative attitudes were difficult to change.

Thelin (2011) shares that as late as the 1940s; parents of girls were concerned that if their

daughters were educated, potential husbands would not find them attractive. Still, the number

of women in college increased. In a 1979 report on the status of women and minorities in

education, it was revealed that 43% of bachelor's degrees, 46% of master's degrees, and 23%
of doctoral degrees were awarded to women. Finally, by 2010, 60% of college graduates

were women (Rosin, 2010).

Some occupations have continued to see the integration of women and men, but the

progress towards gender balance has been slowing (Bhusnurmath, 2012). Other fields

continue to experience gender segregation and are either female-dominated or predominately

male. For example, science, technology, engineering, and mathematics (STEM) remain

predominantly male. The accounting profession, as discussed earlier in this paper, is

experiencing a gender shift and is becoming a predominantly female occupation.

When asked about the year level of the Accountancy program, the majority of the

participants were 1st year and 2nd-year college students having the same response rate of

34.8% (16), while 3rd-year college students comprised about 30.4% (14), most of whom

were at an initial stage of the course, as shown in Table 1. With particular emphasis on the

students at risk of failure in accounting, De Villiers & Farrington (2017) predicted that the

accounting at the school level, attendance, and knowledge of English were the most

important factors. The findings show that the prediction value of the model developed as a

whole is high, with 80.6 percent of students being accurately classified into either the at-risk

or not-at-risk category. The ability to accurately predict was both statistically and practically

significant. Completion of Matric accounting at the school level and attendance at an

English-speaking school were identified as the most significant factors in predicting at-risk

and not-at-risk first-year accounting students. The predictive model developed can be

invaluable in identifying at-risk students, as interventions and support could assist them in

overcoming their challenges and ultimately improving pass rates.

2. What is the perception of the participants in terms of the accounting profession?

Table 2. Frequency and Percentage Distribution of Participants’ perception of the

accounting profession

Range Interpretation Frequency Percentage

3.50 – 4.0 Very High 28 61.0

2.50 – 3.49 High 18 39.0
1.50 – 2.49 Low 0 0.0
1.0 – 1.49 Very Low 0 0.0

Total 100.0

Overall Mean 3.50

Interpretation Very High
SD 0.53

Specific Indicator M Interpretation SD

1 The accounting profession provides chances 3.70 Very High .465

for accountancy students to integrate
themselves into the workforce.

2 3.48 High .547

The accounting profession provides
substantial financial gains

3 3.54 Very High .546

The accounting profession provides status and
prestige in society

4 3.57 Very High .501

The accounting profession provides
 opportunities to be independent if I start up
my own business

5 3.67 Very High .474

The accounting profession provides
professional development opportunities

6 3.15 High .515

The accounting profession provides a flexible
working programme and enough time for
family

7 3.33 High .519

The accounting profession provides the
security of the workplace

8 3.59 Very High .541

The Accounting profession will provide better
training opportunities.
9 3.57 Very High .501
Work as an accountant is worthwhile

10 3.35 High .640

Accountants job provides substantial income

11 3.30 High .662

Accountants get higher satisfaction in their
careers

12 3.54 Very High .504

Accountants are admired and respected by
others.

13 3.46 High .546

Being a professional accountant will enhance
my confidence since it is a prestigious
profession.

14 3.76 Very High .431

Being a professional accountant provides
better opportunities in the workplace.
15 3.50 Very High .548
Accountant‟s job security or stability
influence my career choice.

16 3.50 Very High .587

Accountants' opportunities for advancement
influence my decision to join a public
accounting firm.

Table 2 above is the results of descriptive analysis on the second section of the

questionnaire. In this section, the respondents are asked about their perceptions and their

initial Point-of-view about the accounting profession in the future. As students‟ progress in

their year level, their perception may both be enhanced and become clearer or otherwise.

Table 2 summarizes the results of the respondents‟ perceptions about the accounting

profession. We use a hypothetical mean of 3.50 to describe responses that they strongly agree

with and a mean below 3.50 to describe responses that respondents disagree with. Table 2

indicates that respondents had favorable views of employment outcomes and accounting

professionals‟ reputations and that the accounting profession is desirable and valuable,

interesting, and provides a sense of success, prestige and opportunities, and financial

stability. This shows that the participants‟ perception of accounting professions is seen to be

difficult, which requires a high level of knowledge, education, and training but provides

better training opportunities and job security. Also accountants' opportunities for

advancement influence students' decision to join a public accounting firm. The table above

shows that the highest-rated perception of students is that a professional accountant provides

better opportunities in the workplace (mean = 3.76, SD = .431), followed by accounting job
outcomes ( mean = 3.70, SD = .465), accounting profession enhance once confidence (mean

= 3.46, SD = .546) and accountants job provides substantial income (mean = 3.35, SD =

6.40) and the least rated perception relating to the accounting profession provides a flexible

working programmed and enough time for family (mean = 3.15, SD = .515). The highest-

rated perception of students is that a professional accountant provides better opportunities in

the workplace followed by accounting job outcomes and stability. This means that college

students in Christ the King College have high respect for the accounting profession and have

high expectations of what the profession will offer them, despite the high demands of the

profession. Byrne & Willis 2005 concluded that little or no progress has been made in

dispelling the unflattering image of accountants, despite the profession‟s representation of

contemporary accounting practices as dynamic environments requiring people with creativity

and critical thinking skills. To support this, Germanou et al. (2009) also found that Malaysian

exchange students hold a good experience of the accounting profession and there is a

significant correlation between students‟ perceptions and their intention to pursue a career in

the profession.

According to the International Federation of Accountants (2020), Gen Z sees

accountancy as a gateway to a good career with a positive image. For those Gen Z in our

survey already employed as accountants or those intent on starting their career in

accountancy, it is a profession that, for them, has currency in the business world and

enduring relevance. They are attracted to the profession with a long-term eye for the career

possibilities it can afford, the opportunity to acquire a professional qualification that provides

a breadth of skills, and the portability of the finance roles internationally and across
industries. Tellingly they also value the opportunity of being part of an established and

accredited profession.

3. Is there a significant difference in the participants' perceptions of the accounting profession

when they are grouped according to a working profile?

Table 3. Result of the Test of Difference in the Participants’ perception in the

accounting profession when grouped According to their Demographics

Demographics Mean t value p Decision

Age
17-20 years old 3.54
1.06 .294 Not Significant
30 years old and above 3.43

Sex
Male 3.43
.61 .543 Not Significant
Female 3.52

Year Level
1st Year 3.59
1.22 .305 Not Significant
2nd Year 3.49
3rd Year 3.40

Presented in table 3, the result shows that no significant differences exist when the

participants are grouped following their demographic profile. It implies that regardless of the

Age of the accountancy students of Christ the King College, their perception towards the

Accounting Profession and Works of Accountants does not differ. As to the Sexes of the

participants, the gathered data was calculated and it provides no significant differences
between males and females when they are to be grouped towards the work of an accountant

and accounting profession, t = .61, p = .543, with a mean rank perception rating of 3.43 for

males and 3.52 for females. It implies that the perceptions of the Accountancy students of

Christ the King College with regards to the Accounting profession and Work of an

Accountant are not affected or influenced by their sexes. Lastly, as to the year level of the

participants, there is still no significant difference when the participants are grouped together.

This implies that even if participants are in different year levels, they share the same

perceptions about their future profession and career. According to the South African context,

Wessels and Steenkamp (2009) found no statistically significant differences were found for

the rest of the dimensions of perceptions between males and females. Also Ferreira, &

Santoso (2008) show that there are no significant gender-driven differences in students'

performance in management accounting subjects, at a large Australian university. In addition,

other research suggests that first-year Australian accounting university students do not hold a

significantly negative perception of accounting (Jackling and Calero, 2006),while final year

Canadian students have a positive perception of accounting as a career(Felton et al., 1994).

Thus, it appears that regardless of the Age, Sex, and Year Level, when participants

are grouped, their perceptions of the Accounting Profession and the Work of an Accountant

do not really differ and are closely related. A study conducted by Bibi et al., [18] found

nonsignificant differences in life-satisfaction in reference to sex or university status. It is not

directly associated with how they learn because it depends on their own perception and

attitude as a student. Students want to learn because it is their interest.

 Chapter V

SUMMARY, CONCLUSIONS, AND RECOMMENDATIONS

This chapter presents the summary, conclusions, and recommendations based on the

findings of the study.

Summary

This chapter presented the results and findings of the study concerning the main

objective which was to determine if there is no significant difference in the perception of the

accountancy students‟ towards the work of an accountant and accounting profession when

they are grouped according to their working profile. The reliability of the data and participant

perceptions were considered. The results proved that there is no significant difference in the

perception of the accountancy students‟ towards the work of an accountant and accounting

profession when they are grouped according to their working profile.

The problem

By the end of our research, we would be able to answer the following problems:

1. What is the profile of the participants based on an independent variable?

2. What is the level of perceptions of the participants in terms of the work of an

accountant and accounting profession?

3. Is there a significant difference in the participants' perceptions in the work of the

accountant and accounting profession when they are grouped according to a working

profile?
Method

To maintain the reliability and validity of our data, we used methods that will avoid

bias and randomized sampling to give equal opportunities from our population pool. We used

questionnaires to gather data from our samples, systematic sampling is a random sampling

method that requires selecting samples based on a system of intervals in a numbered

population. This study is both a qualitative and quantitative type of research, qualitative

because it involves gathering the perception of the participants, and it is quantitative

research, in a sense, because the data can be measured.

Findings

The objective of this research is to determine the perception of the Accountancy

students toward their profession and the work of an accountant, and how these perceptions

change based on their year levels, age, and gender.

1. What is the profile of the participants based on an independent variable?

a.) Gender - As presented by the results in terms of gender, students were taken from the

undergraduate course in Accountancy program at Christ the King College, located in

Gingoog City, Misamis Oriental, National Highway, Philippines, which offers the

presidential Accounting Course. Respondents constitute 46 students, of which 80.4% (37) are

female and 19.6% (9) are male, as shown in the table presented in our interpretations. This

also indicates that there are more females enrolled in Accountancy programs than males.

Through this data, we can conclude that Accountancy is a female-dominated course.

b.) Age - The results shows an analysis of the gathered data from the selected respondents

in terms of their age, the vast majority of students are concentrated between 17 and 20 years

old about 60.9% (28) while the range between 30 years old and above comprised about

39.1% (18), which shows that it is a course formed by young people, as can be seen on the

table in our interpretations. The results of this analysis found that there is the presence of a

considerable population that corresponds to this age group in the Accountancy program.

c.) Year level - When asked about the year level of the Accountancy program, the majority

of the participants were 1st year and 2nd-year college students having the same response rate

of 34.8% (16), while 3rd-year college students comprised about 30.4% (14), most of whom

were at an initial stage of the course, as shown on the table in our interpretations.

2. What is the level of perceptions of the participants in terms of the work of an accountant

and accounting profession?

In the results of descriptive analysis on the second section of the questionnaire, the

respondents are asked about their perceptions and their initial Point-of-view about the

accounting profession in the future. As students‟ progress in their year level, their perception

may either be enhanced or become clearer or otherwise. The table in our interpretations

summarizes the results of the respondents‟ perceptions about the accounting profession. We

use a hypothetical mean of 3.50 to describe responses that they strongly agree with and a

mean below 3.50 to describe responses that respondents disagree with. It indicates that

respondents had favorable views of employment outcomes and accounting professionals‟

reputations and that the accounting profession is desirable and valuable, interesting, and

provides a sense of success, prestige and opportunities, and financial stability. This shows
that the participants‟ perception of accounting professions is seen to be difficult, which

requires a high level of knowledge, education, and training but provides better training

opportunities and job security. Also accountants' opportunities for advancement influence

students' decision to join a public accounting firm. The table in our interpretation shows that

the highest-rated perception of students is that a professional accountant provides better

opportunities in the workplace (mean = 3.76, SD = .431), followed by accounting job

outcomes ( mean = 3.70, SD = .465), accounting profession enhance once confidence (mean

= 3.46, SD = .546) and accountants job provides substantial income (mean = 3.35, SD =

6.40) and the least rated perception relating to the accounting profession provides a flexible

working programme and enough time for family (mean = 3.15, SD = .515). The highest-rated

perception of students is that a professional accountant provides better opportunities in the

workplace followed by accounting job outcomes and stability. This means that college

students in Christ the King College have high respect for the accounting profession and have

high expectations of what the profession will offer them, despite the high demands of the

profession.

3. Is there a significant difference in the participants' perceptions in the work of the

accountant and accounting profession when they are grouped according to a working profile?

Presented in our results, it shows that no significant differences exist when the

participants are grouped following their demographic profile. It implies that regardless of the

Age of the accountancy students of Christ the King College, their perception towards the

Accounting Profession and Works of Accountants does not differ. As to the Sexes of the

participants, the gathered data was calculated and it provides no significant differences

between males and females when they are to be grouped towards the work of an accountant
and accounting profession, t = .61, p = .543, with a mean rank perception rating of 3.43 for

males and 3.52 for females. It implies that the perceptions of the Accountancy students of

Christ the King College with regards to the Accounting profession and Work of an

Accountant are not affected or influenced by their sexes. Lastly, as to the year level of the

participants, there is still no significant difference when the participants are grouped together.

This implies that even if participants are in different year levels, they share the same

perceptions about their future profession and career.

Thus, it appears that regardless of the Age, Sex, and Year Level, when participants

are grouped, their perceptions of the Accounting Profession and the Work of an Accountant

do not really differ and are closely related. It implies a positive change of their perceptions as

they go along the course and progress in it.

Conclusions

This research aims to gather the perception of the accountancy students about their

chosen profession and their opinion about the work of an accountant. We hypothesized that

there is no significant difference in the perception of the accountancy students‟ towards the

work of an accountant and the accounting profession when they are grouped according to

their working profile.

The results showed that the independent variables, age, sex ad year level, affect the

student‟s perception, but there is no significant difference as a working profile. Therefore,

our hypothesis is proven to be true, and that there is no significant difference in the

perception of the accountancy students‟ towards the work of an accountant and accounting

profession when they are grouped according to their working profile.

Recommendations

This research can be improved if future researchers, program heads, teachers, and guidance

councelor include the following factors:

● Accountancy Program heads should gradually assess the student's view about the

profession so that they can formulate a better response to the needs of molding and

enhancing, as well as bringing students into the reality of the filed.

● It is also important that teachers of the program are aware of the student's perception

towards the profession to better facilitate the development and impartation of

knowledge and skill and other attributes needed in the field of accounting profession

and Work.

● To the guidance counselor of the school, it is essential that there should be an

assessment and session to be held to see and evaluate the students psychological

states towards achieving their goals.

● Taking into account other schools, colleges, and/or universities.

● The future researchers can include factors other than gender, age, and year level.

Like, educational environment, prior knowledge before enrolling in the accountancy

course, and others.

● The future researchers can also put into consideration the number of participants they

will gather from the population pool.

This study can benefit other schools in creating the curriculum for the accountancy

students, and for the teachers to be knowledgeable on where to prioritize when they

educate the students.

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