Accounting Readiness of UL BSA Freshmen

Students without the understanding of Accounting and other areas of knowledge run a greater

risk of failure when transitioning from senior high school to college. A broad empirical base

demonstrate that senior high school students differ in their degree of academic preparation for

post-secondary education. Accounting readiness refers to accounting knowledge and skills that

students need to succeed in doing college level work that is to be college ready. To David

Conley’s (2007a; 2007b) well established framework suggested that preparedness has three main

components: content knowledge, academic skills whereby students use that specific content

knowledge to solve problems and cognitive strategies that to reason are not specific such as

student’s ability to reason, to argue and interpret.

The study of David Conley states that even if indicators like grades or test scores turn out to be

predictive, failing to understand the underlying mechanisms that make them predictive yields

unintended consequences. For example, efforts align to high school and college standards by

making the former more rigorous can result student struggling more academically and in some

cases dropping out altogether.

An emerging line of research has begun to consider how schools can monitor their own capacity

to support student’s academic preparedness. Much of this research focuses on how the well-

documented measures of individual student’s preparedness in academic subjects taking up BS

Accountancy and other factors that influence and affect their readiness. In this section we briefly

summarize the findings we consider as factors in Accounting Readiness.

Bachelor of Science in Accountancy

The Bachelor of Science in Accountancy program is a five year program focused on subjects in

financial, public and managerial accounting, auditing and administration, business laws, and

taxation. The program also teaches students to integrate information technology concepts into

business systems, to create a more systematic and organized way of storing business related data.

Aside from business topics, BSA also equips students with the basic understanding of computer

programming and auditing systems.

The Accounting program prepares students for careers in accounting and related fields, and

makes them ready to deal effectively with the problems they will face as professional

accountants, researchers and responsible citizens. The program aims to develop the qualities that

enhance the student’s professional and research competence, awareness of his or her

responsibilities to society and appreciation of an account’s high standard of integrity and

objectivity.

Factors that affect the readiness of students taking up Bachelor of Science in Accountancy