CHAPTER2

REVIEW OF RELATED LITERATURE

It is vital to address the importance of Fundamental of ABM to identify the significant of

the subject in ABM strand. According to Gadiano et al. (2017) Fundamentals of
Accountancy Business, and Management introduce basic accounting principles,
accounting concept, and accounting terminology. This subject teaches the rules of debit
and credit which allow performances in accounting to be done successfully. It serves as
the foundation of knowledge of every ABM students. This chapter is organized into
three parts, namely: (1) challenges, (2) Behavior, and (3) Motivation
This first part, challenges, discusses the difficulties which influence the ABM student’s
behavior towards accounting class.
The second part, Behavior, discusses the effect of the behavior towards the ABM
students.
The third part, Motivation, discusses the effect of the behavior of ABM students towards
the accounting class.

One of the strands under the Department of Education senior high academic track is
ABM. This comprises accountancy, business, and management courses that prepare
students in the corporate world. Some students landed into the strand of ABM as their
choice the course themselves; others followed to be with their friends who chose ABM.

Hence, there are difficulties students are suffering from which paved the way for the
researcher to study. This study has tried to reveal the difficulties faced by ABM
students, reasons why ABM students experienced those difficulties, the effects brought
about by these difficulties, and the coping mechanisms of the students
 CHALLENGES

It was found out that the difficulties faced by ABM students are time management,
problem-solving and school works. Furthermore, this study revealed that the students
suffered from difficulties as caused by anxiety on the subject topics, and lack of
knowledge and solutions to counteract are the problem. Thus, these difficulties affect
their study habits. Sometimes they are motivated to study more in order to overcome
the difficulties.

The absence of the habit of reading, a result of poor primary education, and the
engagement in various activities at the same time, can impair student’s learning
(Takakura, 1992). Involvement with other activities and inadequate educational
fundamentals, among other factors, can cause difficulties for students accounting.

Takakura (1992, p. 18) mentions some these: “a) lack of time to devote to study; b)
insufficient learning based; c) boring teachers; and d) low quality of the senior high
school program”. Peleias et al. (2008, p. 82) also mention, in their investigation of first-
time accounting student’s that these students often face “exhaustion, difficulties with
accounting subjects, students,” among than accounting.

 Every ABM students should have, facing your challenges, accepting your own mistakes
and learning from your mistake. We also experience and relate to the other students
who suffer or having a trouble handling the challenges they faced. Whether it be
physically or mentally. What we lack as a students is that we have complication and
struggling reaching out to others so I suggest that we, students, should help each other.
We should seek help from our family or friends and create connection to other students.

Now a days there are struggles that students face everyday, whether it be physically or
mentally. And because of that circumstances, we’ve conduct an interview to some ABM
students inside and outside the school about how they face the struggles and
challenges they encountered.

 
 BEHAVIOR

They should not be scared to approach the teacher regarding the lesson and the
parents' regular monitoring should back them up. As has been observed to be their
defense mechanism, students should make advance preparation and studying of the
lessons.

Theory of planned behavior (TPB) claimed that attitude together with subjective norms
and perceived behavioral control will impacts a person’s intention then influences their
behavior (ajzen , 1991,2005). One of the construct of TPB is attitude towards the
behavior which reflects the individual’s global positive or negative evaluations of
performing a particular behavior (Ajzen ,1991).

Generally, the more favorable of the attitude toward the behavior, the stronger should
be 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 situation ; Each behavioral belief is lead to a given behavior to a certain
consequences, such as the cost incurred in performing the behavior (chruchman,2013).

Churchman (2013) shows the individual belief, perception, and intentions toward
entering the accounting profession have been tested with TPB. Students are more likely
to pursue professional accountant if they have positive attitudes toward it . However, if
students do not believe in their capability, they will have less intention to pursue
professional accountant (churchman, 2013).
 MOTIVATION

Students have various reasons as to why they attend school and this is also the very
same reason for the level of their performance. The reason behind the student’s
movement is their motivation. Motivation can be a big factor in our daily lives
especially as students growing up.

Many of researchers came out that the motivation based on the needs. However, in
selecting the future people always perceived what they have been though. The
student’s must be motivated to coordinate the outcome, known and understand the
realities of the process in the career choices (Borchert ,2002) and able and able to cope
with other factors as well. According to Alexandra, Holmner, Lotrict,Mathee, Pleterse,
Naidoo, Twinomurinzi and Jordan (2011) started when referring to the future, students
may self-motivate themselves to achieve their goals including their personal standards.

The level of motivation varies for everyone, which is why some students
performs poorly, average, or highly. Motivation can be affected and changed

due to many factors such as the child's will and mindset, values, and child's
environment growing up in everyday life. Due to this many varying reasons,
performance not just in school, but also communication to others is affected.

Many researchers have including have identified that the choice of accounting also
influences by student’s interest (odia and ogiedu, 2013). Students can motivate in the
subject when they know the ability for study accounting. It is supported by seaman and
crooker (1999) as students tend to choose accounting career when they see accounting
as interesting subject. However, Pecjak and Kosir (2007) examine that there is
differences between personality and motivational factors in the kind of cancer decision
making process.

.
motivation to set up an
organization illustrated
inconclusive findings (Abu
Elanain, 2008; Ismail et
al., 2009). People with
attributes, for example, high
affinity for risk taking, tolerance
of ambiguity
and internal locus of control are
less averse to begin ano
.