PHINMA - Union College of Laguna

A.Mabini St., Sta. Cruz, Laguna, Santa Cruz, Philippines

Bachelor of Science in Accountancy

Special Project – Case Study

Submitted by:
Oblepias, Audrey Mhiles Javier
Lutao, Darah
Dela Cruz, Dianna Rose
Flores, Princess Khria
I. Problem/Challenge #1

Decreasing of retention rates in the BSA program/curriculum.

II. Background of the Problem/Challenge

Accountancy professionals help to build trust in government institutions and

businesses by reporting transactions and accountability in a transparent manner. One of
the most popular programs at many colleges is the BS in Accounting. Unfortunately,
very few people have survived the program's demands. The Commission on Higher
Education (CHEd) issued CHEd Memorandum Order (CMO) no. 27, series of 2017,
which outlined the revised policies, standards, and guidelines for Bachelor of Science in
Accountancy. This CMO specifies the minimum policies that HEIs offering the program
must follow. In higher education schools, accounting attrition is now more prominent.
According to studies, retention rates in the BSA program are decreasing and less than
twenty five percent (25%) of students make it to the third year of the program. The
majority of students who did not qualify for the program chose to pursue a BSBA in
Management Accounting. Their inability to pass the battery exam, failing to achieve the
minimum grade required for accounting classes, and failing to maintain a GWA of 2.0
and above in all of the BSA program's courses were the main reasons they failed to
complete the program successfully.

III. Detailed Solution

The purpose of this study is to discover how the University can assist BSA
students improve their chances of success in the program. An investigation of the
attrition rates, retention rates, reasons for not being accepted into the BSA program,
and indicators of program success may aid in improving the management of the
program. The most accurate indicators of success in the program were grades in
Fundamentals of Accounting Part 2; Business Organization and Management; Speech
and Oral Communication; and Physical Science. This finding could serve as the
foundation for program management in enhancing the BS Accountancy curriculum to
possibly increase the number of students who will stay and finish the program. It is also
advised stepping up the delivery of lesson and review sessions for passing exams.
Standardized Table of Specification (TOS) should also be made in order to give weight
to a more important topic that will be part of the examination. It is also suggested that
students improve their English comprehension skills in order to better understand
business and accounting theories and problems. This will boost their academic
performance and problem-solving abilities, as well as their GWA. Encourage
students/faculty to pay special attention to learning/teaching of courses found to have a
significant relationship with program qualification
I. Problem/Challenge #2

Ineffective teaching and assessment methods in the BSA program/curriculum

II. Background of the Problem/Challenge

According to the findings of the study, accounting students perceive teaching

and assessment methods to be challenges in their academic careers. The limited
number of academic staffs, associated with overcrowded classrooms, was also one of
the factors that affect the students’ motivation and academic performance. According to
Nettleton, Litchfield, and Taylor (2008:3) and Gammie, Gammie, and Cargill (2002),
accounting programs at university lack creativity, involve too much lecturing, depend
too much on textbooks, and don’t teach the skills to find appropriate solutions
to specific problems. Tsanwani et al. (2013:35) highlight that sound teaching
and learning principles will foster an environment where learners are motivated
to reach their full potential and are able to create meaning from what has
been taught. There are also factors that cause students’ poor performance in
accounting including the lack of knowledge of the fundamental subject matter and poor
and outdated teaching techniques, and overcrowded and under-equipped classrooms.
From this, it can be inferred that accountancy as a profession can be improved at the
universities by making sure that the lecturers employ the appropriate teaching and
learning methodologies to guarantee that the students are able to explain, solve, and
logically apply what is expected of them. There are additional elements to take into
account. The primary barriers to learning college accounting include a lack of teaching
assistants, a lack of interaction between students and teachers, a disconnect between
theory and applications, and irrelevant tests and books.

III. Detailed Solution

In order to motivate students and improve the assessment methods of the

program. Educators and the institution should also be aware of the condition and
academic performance of the students. In order to better the odds of students
qualifying for the BSA Program and to assist them in coping with challenges related to
doing so, student counseling should be strengthened and encourage students and
instructors to give special attention to learning and teaching of the courses determined
to have a substantial correlation with passing the program. It is also advisable to
encourage the Junior Philippine Institute of Accountants (JPIA) to undertake mentoring
and instructional sessions. The institution should also improve classrooms and
equipments because the environment affects not only the students but also the
instructors. Even the finest teachers find it challenging to manage an overcrowded
classroom successfully and often find themselves spending more time managing their
classroom than they do teaching.