SAN PASCUAL SENIOR HIGH SCHOOL 2

ABM 11 STUDENTS’ ATTITUDE TOWARD ACCOUNTING CLASS:

A QUALITATIVE STUDY

A Research Paper
Presented to the Faculty of
San Pascual Senior High School 2
Malaking Pook, San Pascual, Batangas

Janna Marie C. Gunio

June 2021

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TABLE OF CONTENTS
TITLE PAGE……………………………………………………….……………i
APPROVAL SHEET...…………………………………………….………...…ii
ACKNOWLEDGEMENT…………………………………………….……..….iii
DEDICATION……………………………………….……………………….....iv
TABLE OF CONTENT……………………………………………….………...v
LIST OF TABLE…………………………………………………….….………vi
LIST OF FIGURES………………………………………………….………...vii
ABSTRACT…………………………………………………………….…….. viii
CHAPTER
I.THE PROBLEM
Introduction
Statement of the Problem
Significance of the Study
Scope Delimitation and Limitation of the Study
Hypothesis
II.REVIEW OF LITERATURE
Conceptual Literature
Research Literature
Synthesis
Conceptual Framework
III.RESEARCH METHODOLOGY
Methods and Procedure
Research Design
Data Gathering Instrument
Questionnaire

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Construction
Validation
Administration
Data Gathering Procedures
Statistical Treatment of Data
Frequency
Percentage

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CHAPTER I

Background of the Study

Accounting is a highly specialized field that encompasses much more than

numbers. It examines the daily inflow and outflow of funds in and out of a

business, keeping an eye on the balance and averting future problems. It is the

process of keeping track of a company's financial transactions. Summarizing,

analyzing, and reporting these transactions to oversight authorities, regulators,

and tax collection authorities are all part of the accounting process.

Every year, millions of students enroll in accounting classes. Due to the

annual expansion in the number of enterprises, the demand for accountants is

also expanding. As a result, it is critical for students to obtain the necessary skills

in senior high school and in colleges so that they may perform better when they

enter the professional world. Accounting students, on the other hand, do not

have a clean and steady path to their profession. They will have to conquer a

number of challenges. The challenges in accounting class are solely based on

the students' struggle. The absence of teaching assistants, lack of interaction

between students and teachers, the gap between theory and applications, and

irrelevant tests and books are the biggest impediments to studying accounting in

Libya (Tailab, 2013). Qualifications of pupils and teachers, as well as books, are

the main concerns in South Africa (Modise, 2016). Lack of student enthusiasm,

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varied classes, administrative work load, high class size, and insufficient time are

the main issues that accounting students encounter in Brazil (Araujo, Lima,

Oliveira & Miranda, 2015).

Learning professional subjects is not the same as reading a book,

memorizing facts, or even learning accounting jargon (Mercado et al., 2016). It is

one of the most demanding Senior High School classes, as well as one of the

major subjects and building blocks of the ABM strand. Because of the intricacy of

the class, most pupils have struggled to comprehend the lessons. Findings

revealed that the main challenges faced by accounting students here in the

Philippines were "Amount of academic coursework", "Accounting lessons",

"Difficulties in mastering teaching methods in accounting", "Limited number of

accounting academics", and "Lack of student motivation and encouragement." It

seems like the accounting class appears to be the most challenging because the

lessons become more intricate every day. Attendance, taking notes, and

completing homework assignments are all required of students. As a result,

accounting students study hard to prepare for the future, often keeping some of

their textbooks on hand to study.

The Theory of Planned Behavior is the foundation of this research.

According to Ajzen (1991, 2005), a person's purpose is influenced by their

attitude, which is influenced by subjective norms and perceived behavioral

control. As it influences other ABM students, the first impression and attitude of

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the majority of ABM students may produce an overall behavior towards the class.

Each behavioral belief leads to a specific activity with specific consequences,

such as the cost of carrying out the behavior (Churchman, 2013). The behavior

of these students has evolved in tandem with the advancement of every aspect

of life. Previously, students focused on their education as a means of highlighting

their future, but as the world has progressed and changed, their perspectives

have shifted dramatically.

Accounting classes come in a variety of formats, making them challenging

for all students. It includes the Business Organization and Management,

Business Statistics, Fundamentals of Accountancy Business and Management 1,

Fundamentals of Accountancy Business and Management 2, and Financial

Accounting. Accounting classes are difficult since they demand a lot of study

time.

Chawla et al. (2013) collaborated on a paper titled "A Study on Students'

Attitudes Toward Accountancy Subject at Senior Secondary School Level- with

Reference to Moradabad City." They discovered that students had a positive

view toward the instructor of accountancy and the approach of the subject

teacher, but have a bad attitude of the subject. The majority of the students,

mostly male, said they enjoyed the topic. The female students believe that the

subject is not challenging enough for them, and that the problems are lengthy

and often incomprehensible. Despite their problems in accounting classes, ABM

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students have a favorable attitude about accounting education. This means that

having a poor attitude toward the subject will have no bearing on how you act in

accounting class. This could be because they have a positive attitude toward

their teacher and his teaching methods. Regardless of having positive or

negative behavior towards the class, the effect on them is still positive.

This study will focus on the attitudes of ABM students toward accounting

class.

Statement of the Problem

The goal of the study is to determine the attitude of ABM students in

accounting class. Specifically, it seeks to answer the following:

1. How do the students perceived accounting class as their subject?

2. What are the difficulties faced by ABM students in their accounting class?

3. What are the attitude of ABM 11 students towards their accounting class?

Significance of the Study

The findings of this research could be advantageous to the ABM students,

future ABM students, accounting teachers, school administrators and future

researchers.

ABM Students. The findings of this study might be useful to ABM students' so

that they are aware of the challenges of taking an accounting class. ABM

students are the ones that are most influenced by this research.

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Future ABM Students. The findings of this investigation may shed light on what

the accountancy class entails. This research will help them better understand the

impact of accounting classes.

Accounting Teacher. The findings of this study may help to provide awareness

on ABM students' perspectives on accountancy classes. It is really beneficial to

them because they are the ones who guide the accounting students.

School Administrators. This research will assist school officials in gaining a

better understanding of their students' issues and attitudes regarding accounting

classes. Because school administrators are in charge of planning and

administration, this will assist them in creating efficient and successful programs

for the children.

Future Researchers. This study may pique the curiosity of other academics who

want to learn more about the perspectives and behaviors of ABM students in

accounting classes. It will assist them in becoming better analysts, and it will

serve as a future reference for more research.

Scope, Limitation and Delimitation of the Study

This research is focused on the Students' Challenges and Attitude Toward

Accounting class in ABM.

The researcher employed data collection, which refers to the study's non-

numerical elements. It is used to see if the information or data can't be

understood in numerical terms. This method aids in the formation of a better data
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summary in terms of hypothesis. The respondents of this study are the ABM 11

students of San Pascual Senior High School 2. The respondents aim is to give

voice to the individuals who decide to participate in the study.

In order to acquire the necessary data, the researcher used questionnaire.

The designers of the questionnaire limited the subject's response.

Hypothesis

The expected responses to the questions are as follows:

1. The research observed that some of the issues that ABM students confront in

accounting class are mentioned: "a) Amount of academic coursework, b)

Accounting lessons, c) Difficulties in mastering teaching methods in accounting,

d) Limited number of accounting academics, and e) Lack of student motivation

and encouragement."

2. The ABM students have different behaviors towards accounting class. These

difficulties are classified as positive and negative impact on ABM students'

perceptions in accounting education.

3. The researcher observed that positive or negative behavior toward accounting

students has varying effects on them, but they all have a favorable outcome. This

indicates that regardless of whether you behave positively or negatively toward

the class, your impact on them will be favorable. This is possibly due to the

hardships they have faced motivating them to continue their accounting studies.

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CHAPTER II

REVIEW OF RESEARCH LITERATURE

In this chapter, the researcher is looking for the same data that is relevant

to the study. This chapter is divided into two sections, namely: (1) Challenges (2)

Attitude

The first section, challenges, covers the obstacles that affect ABM

students' attitudes toward accounting education. The second section, behavior,

examines the impact of behavior on ABM students.

CONCEPTUAL LITERATURE

This includes study-related information derived from published

publications, books, and other pertinent information.

Challenges. Students' learning can be hampered by a lack of reading

habits as a result of poor primary education and their involvement in multiple

activities at the same time (Takakura, 1992). Accounting students may have

challenges due to their involvement in other activities and a lack of educational

fundamentals, among other things.

According to Takakura (1992 p.18) “a) lack of time to devote to study; b)

insufficient learning basis; c) uninteresting teachers; and d) low quality of the

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senior high school program. In their study of first-year accounting students,

Peleias et al. (2008, p. 82) also found that these students frequently experience

"exhaustion, difficulties with accounting subjects, among others," as well as

stressing that "nighttime study is a possible option for many students," including

accounting students.

In a research conducted in 2018, Dominic Brian investigated that one of

the most difficult aspects of your student life as an accounting student is the time

spent completing regular account homework supplied by the lecturers. Due to the

time-consuming nature of these assignments, many students find it too difficult to

complete accounting homework on their own.

Behavior. Individuals' ideas, perceptions, and intentions toward pursuing

the accounting profession have been assessed with TPB, according to

Churchman (2013). When students perceive that key friends or family members

agree with their decision, they are more likely to pursue a career as a

professional accountant. Furthermore, pupils who have a positive attitude toward

professional accounting are more likely to pursue it. Students who do not believe

in their abilities, on the other hand, are less likely to pursue a career as a

professional accountant (Churchman, 2013).

The Theory of Planned Behavior (TPB) asserted that a person's intention

is influenced by their attitude, as well as subjective norms and perceived

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behavioral control (Ajzen, 1991, 2005). One of TPB's constructs is attitude

toward behavior, which represents an individual's overall favorable or negative

perceptions of completing a certain behavior (Ajzen, 1991). In general, the more

positive an individual's attitude toward an action is, the more likely they are to

engage in it (Ajzen, 1991). ‘The relative role of attitude, subjective norm, and

perceived behavioral control in the forecast of intention is likely to differ across

behaviors and situations,' according to Ajzen (1991, p. 185).

RESEARCH LITERATURE

This is a review of research material culled from a variety of sources. It

can be beneficial to have read in order to give light on the subject being studied.

Accountancy, Company, and Management (ABM) is one of the academic

strands in senior high school that focuses on the fundamental ideas of financial

management, business management, corporate operations, and all things that

are accounted for. The ABM strand includes a variety of classes that will assist

ABM students in achieving their goals. However, it appears that the accounting

class is the most difficult, as the lectures become more complex each day. The

goal of the study was to determine the obstacles and behaviors of ABM students

in accounting class.

In order to make this assessment, the findings of this study generated the

students' challenges and behavior toward accounting class. Accounting students

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have difficulties as a result of their involvement in extracurricular activities and a

lack of educational fundamentals, among other factors. Many students find it

difficult to accomplish accounting assignments on their own, which has a

negative impact on their attitude toward accounting. The attitude of a person, as

well as subjective norms and perceived behavioral control, influence their

intentions. This shows that the difficulties had a significant impact on the

accounting students' attitudes.

SYNTHESIS

The literature addresses the research through this conclusion about the

findings in the literature. This is a compilation of all of the findings from the

conceptual and research literature.

Accounting class can be challenging at times because it demands

students to understand or memorize a lot of material and requires a new way of

thinking that is not always intuitive for many. The majority of ABM students' first

impression and attitude may influence their entire behavior toward the class, as it

influences other ABM students. This study is similar to Takakura (1992 p. 18),

Paleias et al. (2008, p. 82), Dominic Brian (2018), Churchman (2013), and Ajzen

(1991,2005), it shows that every student faces numerous problems in accounting

class because of accounting lesson, time-consuming, and insufficient learning

basis and it shows also the relative importance of attitude, subjective norm, and

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perceived behavioral control is likely to vary among behaviors and situations.

Through these challenges they learn to believe in themselves, to know and

comprehend the reality of the profession selection process, and to cope with a

variety of other elements. When students understand their abilities to study

accounting, they can become more motivated in the topic. They are more likely to

pursue an accounting career if they find accounting to be a fascinating topic. On

the other hand, the facts reveal that teachers' support may have a significant

impact on students' attitudes about accounting. Students' obstacles in accounting

class have a big impact in general, but this challenge has an accompanying

motivation so that they can personalize their learning.

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CHAPTER III

RESEARCH METHODOLOGY

METHODS AND PROCEDURE

The methods to be employed in the study are presented in this chapter. It

also describes the subject of the study, the instrument used, the procedure of

data gathering, and the statistical treatment of the data.

RESEARCH DESIGN

The study used qualitative research design to determine the students'

attitude toward accounting class. The research strategy for this study was a

descriptive survey because it best serves to answer the questions and purpose

of the study.

According to Shona McCombes (2019), a descriptive research design can

use a wide variety of research methods to investigate one or more variables. It

aims to accurately and systematically describe a population, situation or

phenomenon. It can answer what, where, when and how questions, but not why

questions.

RESPONDENTS OF THE STUDY

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Information relevant to the study was acquired from both primary and

secondary data to support the investigation. The study's respondents, a total of

eight (8) students, provided primary data. Secondary data, on the other hand,

was gathered from prior studies, literature, publications, and papers connected to

the current research.

The researcher will employ random sampling because the study will be an

interview schedule type of survey. The researcher will utilize a survey tool to

conduct the random sample method, and for that section, the researcher will

choose 8 respondents at random from a list of students' names on the

worksheet. The researchers anticipate that ABM 11 has 24 pupils, the names of

these students will be entered into the worksheet, and the top eight names

generated by the researcher will be the chosen responders for that section. As a

result, there will be a total of 8 people interviewed for the study.

RESEARCH INSTRUMENT

The data for the study was acquired using a questionnaire created by the

researchers. The participants' responses were encoded and transcribed.

Construction of the Questionnaire. To create an excellent

questionnaire, the researchers studied a lot of literature on the subject to come

up with good study questions. The initial draft was completed and presented to

the adviser for changes, recommendations, and comments. Items were changed

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as a result of the feedback and ideas received. For the second draft, the

researchers ensure that all corrections have been incorporated. Finally, it was

returned to the adviser for further consideration.

Validation of the Questionnaire. The final copy of the questionnaire was

sent to practitioners with expertise in the field for clarification of directions,

accurate grammatical usage, and context enrichment. The corrections were

accepted and will be considered for a future draft. After that period of time, all

amendments were examined and the document was ready for the adviser's final

approval.

Administration of the Questionnaire. The final draft was created after a

lengthy process of validating the questionnaire. The questionnaire was

duplicated for the purpose of administering it to the students who were chosen.

The questionnaire was given to a group of San Pascual Senior High School 2

students. The researcher thoroughly clarified the instructions so that good results

might be attained. After some time, the questionnaire was obtained.

DATA GATHERING PROCEDURES

The researchers had dedicated a significant amount of time, effort, and

collaboration to constructing their questionnaires in order to serve the targeted

respondents. The survey was made up of appropriate questions adapted from

previous studies as well as unique questions devised by the researchers. The

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descriptive research is utilized to answer the phenomena in the questionnaire.

Following the teacher's approval, copies of the questionnaire were distributed to

the 8 San Pascual Senior High School 2 responders. Participants were given

time to respond before the survey questionnaire was collected the next working

day by the researchers

The data collected from this study instrument was tailed and computed for

interpretation based on the frequency with which the participants checked the

items. In addition to primary data, the researchers used secondary resources

such as published articles and literature to back up the survey findings.

TREATMENT OF DATA

The researcher will utilize the following to interpret the data gathered:

Frequency. This was used to determine the normal data. It also

determined the number of times a certain response of the student's responders

was given many times.

Percentage. This was used to determine the participants' responses and

frequency count.

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