Freshmen Students' Perceptions Toward Accounting Software at Palawan State University

Republic of the Philippines
Palawan State University
College of Business and Accountancy
Freshmen Students' Perceptions toward Accounting Software at Palawan State University
In Partial Fulfillment
of the Requirements for
Accounting Research Methods (AE3)
Submitted by:
John Vincent De Leon
Julliana Karyll C. Sacueza
Celina T. Elauria
Princess Marie Angeline C. Cacatian
Submitted to:
Leizel Gabaldon
Research Adviser
Approval Sheet
Date
Greetings!
I, the researcher, Second Year Bachelor of Science in Accountancy student at Palawan State
University-Main Campus currently conducting a research study entitled "Freshmen Students'
Perceptions toward Accounting Software at Palawan State University."
In connection with this, I would like to ask your permission to be our respondent in the said
research study. Rest assured that data will be treated with the strictest confidentiality and used
only for this purpose.
The time that you will give for this survey is much appreciated. Thank you and keep safe always.
Very truly yours,
The researcher
II
Date
DR. NELLY I. MENDOZA

Dean
Dear Dean:
Greetings!
Relative to this, I would like to to request from your good office to be permitted to conduct
research. Rest assured that gathered data be used properly and solely confidential for the
purposes of said study.
Your approval to conduct this study will be greatly appreciated.

Respectfully yours,
The researcher
Noted by:
LEIZEL A. GABALDON
Adviser
III
Date

Dean
Dear Dean:
Greetings!
University - Main Campus would like to ask permission to conduct research study entitled
"Freshmen Students' Perceptions toward Accounting Software at Palawan State
University."
I am hoping for your favorable approval on this matter.
Respectfully yours,
The researcher
Noted by:
LEIZEL A. GABALDON
Adviser
IV
Abstract
The study entitled “Freshmen Students' Perceptions toward Accounting Software at Palawan State
University” was conducted primarily to determine the perception of the students towards accounting
software. The researchers gathered data using a checklist instrument that was made by the researchers on
a Google Form to come up with reliable results. It was distributed to freshmen accountancy students at
Palawan State University. The respondents were asked to answer the profile information honestly, as
shown in the questionnaire. The findings of the study concluded that accounting software facilitates
accuracy, thus reducing accounting errors and helping students gain experience in familiarizing
themselves with financial accounting operations. It enhanced technical skill performance and efficiency in
financial accounting operations. Based on the result there is no significant different between the
perception of the non-use and user of accounting software in terms of: accuracy as possible
benefit of accounting software, acquiring technical skill as possible benefit of accounting
software, importance of accounting software and; utilizing the accounting Software
V
Acknowledgement
First and foremost, I want to express our gratitude to Almighty God for allowing us to
conduct this research and for his wisdom and strength during the process. This composition is
entirely dedicated to the praise of His name.
I also want to express our gratitude to our teachers for their patience and understanding
throughout the research process. Our deepest thanks and gratitude to our Research Adviser,
Professor Leizel Gabaldon, for her support, guidance, and willingness to share her vast
knowledge of this research.
I would also like to thank my parents for their unwavering support and encouragement.
They gave me the strength to chase our dreams and unceasingly strive on whatever difficulties
arise.
Lastly, I want to thank our classmates and friends for assisting me and reminding me to
smile whenever I encountered challenges during the experiment. And my heartfelt gratitude goes
out to everyone who has contributed to the success of this research! May God bless us all!
John Vincent De Leon
Researcher
VI
Table of Contents
Title Page ………………………………………………………………………………………… I
Approval Sheet…………………………………………………………..………………………..II
Abstract ………………………………………………………………………………………… III
Acknowledgment ………………………………………………………………………………. IV
Table of Contents ………………………………………………………………………………. V
Chapter 1
Introduction
Background of the Study………………………………………………………….1
Statement of the Problem…………………………………………………………3
Objectives of the Study……………………………………………………………4
Significance of the Study………………………………………………………….4
Scope and Delimitation…………………………………………………………...5
Definition of Terms……………………………………………………………….5
VII
Chapter 2
Review/Survey of Related Literature/Studies
Review of Related Literature…………………………………………………….7
Synthesis…………………………………………………………………………10
Conceptual Framework…………………………………...……………………...12
Hypothesis………………………………………………………………...…….13
Chapter 3
Research Methodology
Research Approach and Research Design……………………………………14
Study Site/Research Locale and Population and Sample.……………..….….15
Data Collection Procedures and Measurement………………………………..16
Ethical Considerations………………………………………………………...17
Proposed Data Analysis/ Statistical Treatment……………………………….18
VIII
Chapter 4
Results and Discussion……………………………………………………….20
Chapter 5
Summary of Findings, Conclusions, And Recommendations
Summary……………………………………………………………………30
Conclusion………………………………………………………………….31
Recommendations…………………………………………………………..31
Bibliography……………………………………………………………….32
Appendices…………………………………………………………………33
IX
Chapter I
Introduction
Background of the Study
Technological development changed methods for carrying out tasks within the scope of
accounting activities, and transactions related to accounting were started to be carried out
through electronic/devices. Growth and development growing rapidly in information
technologies day by day have brought a digital revolution in economic, social, and cultural
fields.
Since technology is getting more developed time after time, many life aspects have been
influenced by the presence of the computer as remarkable innovation in human history. The
emerging of a new concept called Computer Accounting Information System (CAIS) particularly
is one example of this “cutting-edge calculator’s” intervention on bookkeeping activities. As
many companies tend to use this new frame to treat their transaction recordings, many
accounting software developers attempt to provide a complicated computer virus because the
main engine of the companies’ CAIS.
In 1983 company Intuit introduced a computerized computer program and application in
solving the accounting cycle, and it’s called “Accounting Software.” Accounting Software is a
useful resource for contemporary business. The software allows detailed tracking of monetary
transactions and near-instantaneous reporting and analysis. Accounting software describes a kind
of application software that records and processes accounting transactions within functional
modules like accounts payable, assets, payroll, and balance. It functions as an accounting data
system.

1
Modern professional accountants employ a good range of computer applications to perform their
daily work. They use email to speak, search engines to perform research, and accounting
software to record and analyze financial transactions for decision-making. Computerized
accounting systems have now replaced manual accounting systems in most organizations
(McDowall and Jackling, 2006; Curtis et al., 2009).
Accordingly, assignments using accounting software have been developed to assist students in
their knowledge acquisition of the accounting cycle, a fundamental concept in business and
accounting (Boulianne, 2012).
The accounting system was done manually up to recent years. “Modern professional
Accountants employ a good range of computer applications to perform their daily work. They
use email to speak, search engines to perform research, and accounting software to record and
analyze financial transactions for decision-making. Computerized accounting systems have now
replaced manual accounting systems in most organizations” (McDowall Jackling, 2006 and
Curtis et al., 2009). “In the world of accounting and finance, the utilization of the hand in
financial reporting has been replaced by the utilization of computer software to enable quick
reporting and easy processing and storage of monetary information, hence thanks to facilitation
of accounting software, preparation and access of monetary statements and use of accounting
procedures has been made easy” (Kharuddin et al. 2010). The accountancy profession has
changed, moving from its traditional roots to a more forward-looking, information consultancy
role, and accounting education must adjust and developed accordingly (Albrecht and Sack, 2001;
Paisey and Paisey,2010).
2
It is an invaluable resource for modern business. The software allows detailed tracking of
monetary transactions and near-instantaneous reporting and analysis. Accounting software
describes a kind of application software that records and processes accounting transactions.
Many accounting students experienced difficulties when it comes to solving the financial
accounting cycle using the paper and pencil approach because paper cannot be able to hold
unlimited data, the ease of use, the complex problem is not easier to solve in a short time, the
accurate of the data is not much reliable and the minor mistake and error in a calculation in the
paper is time-consuming.
For these reasons, researcher investigates the perception of the students in accounting
software.
3
Statement of the Problem
This study aims to determine the Freshmen Students' Perceptions toward Accounting Software at
Palawan State University; specifically, it sought to answer the following question.
1. What are the perceptions of the students on the accuracy and acquiring technical skill as
possible benefits of using accounting software?
2. What is the perception of the students in utilizing accounting software and its
importance?
3. Is there a significant different between the perception of non-user and user of accounting
software in terms of:
a) Accuracy as possible benefit of accounting software
b) Acquiring technical skill as possible benefit of accounting software
c) Importance of accounting software and;
d) Utilizing the Accounting Software
4
Objectives of the Study
The researcher investigates the perception of the freshmen students in accounting software. This
study wishes to answer the following objectives:
1. To determine the perception of the students to the two possible benefits of accounting
software.
2. To determine the perception of the students in utilizing accounting software and its
importance.
3. To determine the significant different between the perception of the non-use and user of
accounting software in terms of:
Significance of the Study
This study generally sought to help the individuals in performing their financial accounting
using an accounting software. This study will benefit students, teachers, administrators, and other
individuals as it focuses on the effectiveness of accounting software and gives a basis or
suggestions in preventing confusion in using this kind of software.
5
To the students, this study will help the students to be aware of different accounting software in
solving financial accounting to secure and adapt the use of it as they move forward to the reality
of running a business or being a professional.
To the teachers, this study will help the accounting teachers to apply accounting software to
improve and develop the performance of the BSA students to be ready enough and adapted to the
use of this software. This will also lead teachers to use accounting software in everyday sessions
to lessen the difficulties or confusion in solving financial accounting problems.
To school administrators, this will help the administrators on knowing the importance of the
accounting software in terms of performance and technical skills. They could apply it in daily
administrative operation in such a way it could lessen the difficulties of solving financial
accounting problems.
Scope and Delimitation
This study limits only to determine the “Freshmen Students' Perceptions toward Accounting
Software at Palawan State University”. The participants of this study were the Freshmen BSA
students at Palawan State University school year 2020-2021.
The duration of this study is from June 2020 to ____ at Palawan State University (main
campus).
6
Definitions of Terms
Academic Performance- refers to the results of the effectiveness of using accounting software
to perform financial accounting.
Accounting software- is a technology application or computer program that respondents use to
record and process accounting transactions in order to determine the knowledge gained by using
it.
Analyzing Data- Analyzing data is one of the study’s parameters. It also refers to how
accounting software helps operate, manipulate, and analyze data. A data analysis tool that helps
extract relationships and correlations between datasets by processing and manipulating data.
Data quality- this refers to one of the parameters use in the study. It also refers on what output
of accounting software gives when using it.
Ease of use- this refers to the one of the parameters use in the study. It also refers of how
accounting software is easy to use and understandable.
Efficiency- this refers to the one of the parameters use in the study. It also refers of how the
accounting software use without wasting materials, time an energy.
Effectiveness- refers to the degree to how successful respondents were in performing financial
accounting using accounting software.
Giving Reliable Data- this refers to one of the parameters used in the study. Accounting
software makes sure that everything shown in the financial statements, from transactions to
activities, is verifiable.
7
Holding data- this refers to one of the parameters used in the study. It also implies that
accounting software has a significant impact on how financial transactions are recorded and
reported by a company. It’s not necessary to keep the physical data and retrieving previous
accounting data is simpler.
Reliability- this refers to the one of the parameters use in the study. It also refers of what is the
quality of accounting software in solving financial accounting.
Speed- this refers to one of the parameters use in the study. It also refers to the time taken of
accounting software in solving financial cycle.
Systematic Calculation- this refers to one of the parameters used in the study. When using
accounting software, it will be required into a systematic structure to have the right Calculation,
and it makes the records organized. Calculations are more easily completed, comprehended, and
analyzed.
Technical Skills- are skills that can be improved in the use of accounting software to perform
financial accounting.
T-test- a statistical test involving confidence limits for the random variable t of a t distribution
and used especially in testing hypotheses about means of normal distributions when the standard
deviations are unknown. This statistical tool was used in this study to determine the difference
between the two variables.
8
Chapter II
Review of Related Literature
Current professional accountants use a wide range of computer applications to perform their
day-to-day operational work (Do et al., 2020; Blankley et al., 2019; Boulianne, 2014).
Information communication technology (ICT) has been considered as a major aspect of an
effective and efficient accounting system and which can lead to increase organizational
performance drastically. Information communication technology (ICT) has been used to enhance
organizational performance and the reliability of accounting information (Ganyam and Ivungu,
2019; Ogundana et al., 2017; Sami, 2011).
Prior to the 21 st century, most organizations preferred the traditional method of recording
accounting transactions, which, of course, is very time-consuming and involves too much
paperwork (Kumar, 2020). Some of the records prepared by their accountants were incomplete
due to not being able to reach proper decisions by the management. These and many more
difficulties are encountered while using the traditional method of recording accounting
transactions, which has given birth to ICT (Turner et al., 2020; Nyathi et al., 2018).
The enhanced use of accounting software has changed the accounting process, which
involves transactional entry, data storage, and preparation of financial statements and related
information, and has an impact on the decisions of stakeholders who use financial statements for
various purposes. This is also useful for internal control systems employed by the entity
(Turner et al., 2020; Senft et al., 2016). The professional accountant should have sufficient
knowledge of various accounting software (Mustafa, 2020) to identify and post various items in
ledgers, which comes under financial statements, and to ensure fairness of financial statement.
9
Replacing traditional accounting paper records with computer-based records brings many
advantages, especially for SMEs. The advantages include increased reliable and accurate
financial reports and faster access to financial data, and it ensures a fairly improved generation of
accounting information through financial statements (Gökten and Özdoğan, 2020; Ghasemi et
al., 2011).
Thottoli et al. (2019a, b, c) found in their study that ICT has a significant impact on
auditing practices. It means that there is a significant and positive relationship between the ICT
and the auditing practices of accounting professionals. Another view of Tychalas and Karatza
(2020) and Arcega et al. (2015) was that by using a computerized accounting system, the
respondents tend to complete their jobs successfully, and it also enhances their quantity and
quality of work. Meanwhile, in employing the manual or traditional way of accounting system,
the interviewees claimed that although they are able to complete their job accurately, launching a
computerized accounting system is more convenient (Xu, 2020).
Another view of Tychalas and Karatza (2020) and Arcega et al. (2015) was that by using
a computerized accounting system, the respondents tend to complete their jobs successfully, and
it also enhances their quantity and quality of work. Meanwhile, in employing the manual or
traditional way of accounting system, the interviewees claimed that although they are able to
complete their job accurately, launching a computerized accounting system is more convenient
(Xu, 2020).
Due to the complexity of the accounting system, increasing vulnerability to errors, and
the swelling volume of accounting transactions, a system that could process and store accounting
data with increased speed, vast storage, and processing capacity was necessitated. To satisfy the
increasing demand for up-to-date and accurate information, accounting software and integration
10
of accounting and information technology was introduced to the world (Wickramsainghe, et al.,
2017).
Learning basic accounting knowledge by using textbooks is not only dull and boring but
can sometimes be difficult to grasp. Therefore, it can be very time-consuming for the educators
to keep on explaining certain accounting concepts and principles to the students. However, the
accounting software allows the students to apply the knowledge acquired in the class, and this,
therefore, can accelerate the learning process. (Nori, et al., 2016) For example, Lusher et al.,
(2012) have provided evidence that students who are constantly exposed to the computerized
classroom perform better in an introductory financial accounting assessment as opposed to the
students in the traditional setting. Hence, the application of accounting software in teaching basic
accounting can be regarded as a teaching innovation that supports the traditional teaching and
learning processes.
In addition, the rapid growth in ICT poses a big challenge to traditional teaching, which
does not equip students with computer literacy and accounting software skills. Therefore, there is
a need for accounting educators to modify the course syllabus to be in line with the technological
changes in the business world (Abed, 2014). As discussed earlier, accounting software has the
potential to improve a student’s understanding of basic accounting subjects. Therefore, the
teaching and learning activities can be dichotomized into the traditional method and the
employment of accounting software to further accelerate the students’ knowledge acquisition.
Perhaps such an approach may be able to equip the students with a strong theoretical and
practical knowledge in accounting and may either directly or indirectly prepare them to confront
the challenges in the real workforce. (Nori, et al., 2016)
11
Synthesis
Current professional accountants use a wide range of computer applications to perform
their day-to-day operational work (Do et al., 2020; Blankley et al., 2019; Boulianne, 2014).
Information communication technology (ICT) has been considered as a major aspect of an
effective and efficient accounting system and which can lead to increase organizational
performance drastically. Information communication technology (ICT) has been used to enhance
organizational performance and the reliability of accounting information (Ganyam and Ivungu,
2019; Ogundana et al., 2017; Sami, 2011).
Thottoli et al. (2019a, b, c) found in their study that ICT has a significant impact on
auditing practices. It means that there is a significant and positive relationship between the ICT
and the auditing practices of accounting professionals. Another view of Tychalas and Karatza
(2020) and Arcega et al. (2015) was that by using a computerized accounting system, the
respondents tend to complete their jobs successfully, and it also enhances their quantity and
quality of work. Meanwhile, in employing the manual or traditional way of accounting system,
the interviewees claimed that although they are able to complete their job accurately, launching a
computerized accounting system is more convenient (Xu, 2020).
Another view of Tychalas and Karatza (2020) and Arcega et al. (2015) was that by using a
computerized accounting system, the respondents tend to complete their jobs successfully, and it
also enhances their quantity and quality of work. Meanwhile, in employing the manual or
traditional way of accounting system, the interviewees claimed that although they are able to
complete their job accurately, launching a computerized accounting system is more convenient
(Xu, 2020).
12
There are a few different sorts of studies that have been done in different nations to
determine the impact of accounting software on student achievement. This is the most important
problem recognized by the researcher for the study, which compelled the researcher to do it.
Furthermore, this research may aid in the creation of a bridgeable gap or an issue that has
previously received less attention. The goal of this study is to raise student knowledge of how
beneficial accounting software may be. It demonstrates that students’ academic standing and
gender have no bearing on their ability to learn accounting software, for it is also preferable
because students can see the findings more accurately.
13
Conceptual Framework
This study, entitled Freshmen Students' Perceptions toward Accounting Software at Palawan
State University, has its objectives to state in this Conceptual Framework. The input is the
effectiveness of accounting software, and researchers aim to determine how it affects the
performance and technical skills of the students to financial accounting by conducting a survey
questionnaire. The researcher identified the effectiveness of accounting software to the academic
performance and technical skills of the students by interpreting the data gathered through the
respondents using stratified sampling.
Dependent Variable
Independent Variable Perception for its possible benefits
Accounting Software Perception in Utilizing
Perception of the Freshmen Student in terms

of: efficiency, reliability, eases of use, data
quality, and speed
14
Hypothesis
The objective of this study is to find the significant different between the perception of the non-
use and user of accounting software in terms of:
e) Accuracy as possible benefit of accounting software
f) Acquiring technical skill as possible benefit of accounting software
g) Importance of accounting software and;
h) Utilizing the Accounting Software
These are the clear statements that this research study formulates to prove:
Null Hypothesis: There is no significant different between the perception of the non-use and user
of accounting software in terms of:
Alternative Hypothesis: There is significant different between the perception of the non-user and
user of accounting software in terms of:
15
Chapter III
RESEARCH METHODOLOGY
This chapter presents research approach, research design, the study site/ research locale,
population and sample, data collection procedures, ethical consideration, and the proposed data
analysis.
Research Approach
The research approach used by the researchers in the study entitled “Effectiveness of
Accounting Software to the Freshmen Students at Palawan State University” was qualitative
research. They used qualitative research to seek understanding and provide information in the
effectiveness of using accounting software to the freshmen students at Palawan State University
in their academic performance and the improvement of their technical skills.
Research Design
The research design used by the researchers in this study was descriptive method, with a
questionnaire serving as the data gathering instrument. A descriptive research design is a
research method used to describe a situation or phenomenon. It provides answers to the what,
where, when, and how questions (McCombes, 2019). The researchers interpret the gathered data
from the respondents using stratified sampling. This design was chosen to meet the objectives of
the study and to interpret the relationship of accounting software to the academic performance
and technical skills based on the gathered data. Also, to prove effectiveness of accounting
software to the students.
16
Study site/ Research Locale
The researcher will conduct an online survey questionnaire using Google forms. The
study’s respondents are freshmen students enrolled in the Bachelor of Science in Accountancy
program at Palawan State University who were chosen 50 students through stratified sampling to
answer our prepared questionnaire. Due to this pandemic, the researchers could not leave the
house, so the study was implemented online. The respondents must need to pick an area with
internet access to answer and submit the questionnaire online, using a Google form. They can
use any device they have, such as a tablet or smartphone, to complete the survey.
Population and Sample
In this study, the population is freshmen students at Palawan State University who are
enrolled and taking a course of Bachelor of Science in Accountancy program year 2020-2021.
They are approximately 170 freshmen BSA students that will be chosen as respondents in this
study to understand the “Freshmen Students' Perceptions toward Accounting Software at
Palawan State University.
Out of 170 freshmen students at Palawan State University who are enrolled and taking a
course of Bachelor of Science in Accountancy program year 2020-2021, the researcher will
count the respondent those who answer the research questionnaire which is freshmen BSA
students based on their corporate email using stratified sampling.
17
Data Collection Procedures and Measurement
The Instrument
The researcher used a questionnaire as an instrument to gather data. The questionnaire is
the best way in gathering data. It is best to be answered by graduating business students because
they will enter the workforce soon. The questionnaire is in a Google Form with a set of survey
questions with a choice of verbal interpretation, devised for a survey or statistical study.
Description of the Questionnaire
The questionnaire was composed of three parts. The first part was to deal with the possible
benefits of accounting software. The second part was a checklist perception in utilizing
accounting software. The third part was deal with the significant different between the perception
of non-user and user of accounting software in terms of:
Accuracy as possible benefit of accounting software
Acquiring technical skill as possible benefit of accounting software
Importance of accounting software and;
Utilizing the Accounting Software
18
Construction of the Instrument
The questionnaire was constructed and developed by the researchers through sharing ideas
and reading the previous thesis, books, and other digital sources.
Before the distribution of the questionnaire to the respondents, it was sent to the adviser,
statistician, and English consultant for checking, verifying, and reviewing.
Administration of the Questionnaire
To ensure that the data-gathering instruments are culture-free, the checklists were
subjected to 10 students who are not included in the respondents and also to the research adviser.
The interval of the administration of the checklist was one week. Likert-type scales of a checklist
which indicated of data-gathering instruments reliability; and likewise, a manifestation of their
content validity.
The data-gathering instrument was administered personally by the researchers after
permission from higher authorities was granted. A better understanding of the direction of the
study was affected by elucidating the intents of the study to the student-participants for them to
appreciate better what the researcher’s work purports to come up with. Queries raised by the
respondents were elucidated.
Ethical Consideration
The purpose of this research is to determine the Freshmen Students' Perceptions toward
Accounting Software at Palawan State University in partial fulfillment of the requirements for
the Accounting Research Method (AE3). The first-year BSA students were informed that the
results of their participation are confidential to ensure the privacy of their data. Any research-
19
related communication should be conducted with honesty and transparency. Informed consent
should be sought from research participants. Consent from the respondents will be taken and
appropriate permission will also be ensured for the given data used. Before seeking agreement,
the researchers will further explain the nature and purpose of the research, potential subjects,
who will have access to the data, and the proposed outcome of the research. Participants will
have enough time to think about whether or not they want to participate. The participants’
agreement to participate in the study will be assumed if they complete the questionnaire. Primary
and secondary data will be used in this research. The usage of any secondary data obtained from
any source will be recognized with appropriate citations. Any type of misleading information, as
well as representation of data findings in a biased way, must be avoided.
Proposed Data Analysis/ Statistical Treatment
The data gathered through the use of questionnaires were treated by embedding the data
using Microsoft Excel.
The answers in profile questions were treated using frequency and percentage formula
and Mean.
In analyzing the answers on the second part of the questionnaire, the researchers used the
Weighted Mean formula.
Likert 5 scale was established for selecting the answers in each question.
The obtained weighted means were interpreted using the following interval:
Table 2. Rating Scale for the Frequency of Learning Styles Used
Scale Range of Values Verbal Interpretation
20
5 4.30-5.00 Very satisfactory
4 3.30-4.20 Satisfactory
3 2.30-3.20 Less Satisfactory
2 1.60-2.20 Unsatisfactory
1 1.00-1.50 Poor
Table represents the rating scale for the frequency learning styles used. Scale 4 has a
range value of 3.30-4.20 interpreted as Unsatisfactory and scale 3 has a range value of 2.30-3.20
interpreted as Less Satisfactory. In addition, scale 2 has a range value of 1.60-2.20 with a verbal
interpretation of Satisfactory and that scale 1 has a range value of 1.00-1.50 interpreted as very
satisfactory
21
Chapter IV
Results and Discussion
This chapter contains detailed presentation of the results of this study, analysis and
interpretation of the data gathered about the perception of the freshmen students of Palawan State
in Accounting Software.
The research method used by the researchers was descriptive method. A researcher’s
made questionnaire was served as data gathering instrument. The profile of the respondents was
summarized on the table below.
Table 1. Respondents Profile in terms of Age and Gender
Age Frequency % Gender Frequency %
19 30 56% Male 6 11%
20 21 39% Female 47 87%
21 2 4%
Total: 53 Total: 53
Out of 53 respondents most of them are in age 19 which has frequency of 30 and
constitutes 56% of the sample population. Then, followed by age 20 with frequency of 21 and
constitute 39% of the sample population. However, as expected most of the respondents were
female which constitutes 87% of the sample population.
22
Table 2. Respondents Profile in terms of non-user and user of accounting software
Frequency %
User 26 49.06%
Non-user 27 50.94%
Total 53 100%
Out of 53 respondents 49.06% are user of accounting software which has frequency of 26
and non-user 50.94% which has frequency of 27 of the sample population.
23
The respondents were given four sets of questions and each set consist of five statements.
The respondents need to indicate the level of agreement in each statement regarding their
perception on their learning, skills, academic performance, ways of improvements and its
importance.
The levels of agreement were indicated as follows:
1- No option/Undecided
2- Strongly Disagree
3- Disagree
4- Agree
5- Strongly agree
Perception of the Students Toward Accounting Software in terms of Accuracy as possible
benefit on using it
Accounting software gives an accurate data.
Accounting software keeps your accounting records organized.
Accounting data is safely secured in using accounting software.
Accounting software reduces typical accounting errors.
Accounting software helps you solve financial problems more quickly.
24
Table 2. Perception on accuracy as possible benefit on using Accounting Software
No
option/
undecide Strongly Strongly Mea Verbal
Questions d Disagree Disagree Agree Agree n Interpretation
Accuracy
f % f % f % f %
Q1 0 2 4% 1 2% 25 47% 25 47% 4.38 Very Satisfactory
Q2 0 2 4% 4 7% 36 68% 11 21% 4.06 Satisfactory
0 1
Q3 3 6% 0 19% 33 62% 7 13% 3.83 Satisfactory
0 1 2 13
Total 1 4% 0 8% 9 52% 95 36% 4.20 Satisfactory
On Table 2 about the respondents’ perception on accounting software accuracy, clearly
shows that frequency of its response varies differently. The highest response scale was “Agree”
having a frequency of 139 which was 52% of the total response. It was followed then by strongly
agree with frequency of 95 which is 36% of the response. With the results thereby, the response
shows that the respondents believed that with the use of accounting software their data are safe
and secure, no worries on accounting errors and organized thus it is accurate in every manner.
25
:
Perception of the Students Toward Accounting Software in terms of Acquiring technical
skill as Possible benefit on using it
Accounting software helps improved your technical skills in performing financial accounting
Accounting software supports you to keep pace with changing technology
Accounting software gives basic computer skills such as gather information, create written
documents, and even deal with the occasional issue that pops up when using technology.
Accounting software makes you familiar with different software
Accounting software enhances both your critical and analytical thinking
Table 3. Perception on Acquiring Technical Skills as possible benefit on using Accounting
Software
No option/ Verbal
Questions undecided Strongly Disagree Disagree Agree Strongly Agree Mean Interpretation
Technical Skills
Q7 0 2 2% 0 0 25 47% 26 49% 4.42 Very Satisfactory
Q8 0 3 2% 0 0 24 45% 26 49% 4.38 Very Satisfactory
Q9 0 1 2% 5 4% 30 57% 17 32% 4.19 Satisfactory
26
Q10 0 1 2% 4 4% 32 60% 16 30% 4.19 Satisfactory
Total 0 8 3% 12 4% 137 52% 108 41% 4.30 Very Satisfactory
On Technical Skills, likewise “Agree” gain the highest response with frequency of 137
and is 52% of the total response. Supported by the next scale which is “Strongly agree” having
frequency of 108 which is 41% of the total response. The results prove that respondents acquired
Technical Skills, thus, accounting software enhances you’re their analytical thinking, and
accounting software enables them to become efficient in their financial accounting performance.
In as much, accounting software helps them to keep pace with the changing technology to
perform financial accounting.
Perception of the Students Toward Accounting Software in terms of its importance
Accounting software generates accurate data that is crucial for planning, identifying, and
controlling business operations.
Accounting software is credible and applicable in financial accounting.
Accounting software can sort statements and invoices into the appropriate categories
automatically.
Accounting software secures customer’s credit cards, username, password, and other personal
27
information.
Accounting software gives you access to up-to-date financial data so you can keep track of your
finances.
28
Table 4. Perception on Importance of Accounting Software
No option/ Strongly Strongly Verbal
Questions undecided Disagree Disagree Agree Agree Mean Interpretation
Importance
0 Very
Q11 3 6% 0 0 25 47% 25 47% 4.36 Satisfactory
0 Very
Q12 2 4% 1 2% 26 49% 24 45% 4.36 Satisfactory
Q13 0 2 4% 1 2% 48 91% 2 4% 3.94 Satisfactory
Q14 0 2 4% 5 8% 45 85% 1 2% 3.85 Satisfactory
Q15 0 2 4% 1 2% 47 89% 3 6% 3.96 Satisfactory
Total 0 11 4% 8 3% 191 72% 55 21% 4.09 Satisfactory
On the importance of the accounting software, the respondents show a positive response
with a scale of “agree” with 191 response score which is 72% respectively. Thus, they believed
that accounting software is beneficial to their learning and helps them obtain relevant financial
accounting information. Moreover, it allows the students to gain practical experiences and more
knowledge on financial accounting.
29
Perception in Utilizing Accounting software
Accounting student like me should use accounting software in accounting subject.
Accounting software will help you to solve financial problem easily.
When using accounting software my critical thinking goes down.
My academic performance will be better in using accounting software.
Accounting software is beneficial to me as accounting student.
Table 5. Perception in Utilizing Accounting Software
No option/ Strongly Strongly Verbal
Questions undecided Disagree Disagree Agree Agree Mean Interpretation
Improvement
Q16 0 2 4% 6 11% 25 47% 20 38% 4.19 Satisfactory
Q17 0 2 4% 13 25% 25 47% 13 25% 3.92 Satisfactory
Q18 0 3 6% 5 9% 28 53% 17 32% 4.11 Satisfactory
Q19 0 2 4% 2 4% 30 56% 19 36% 4.24 Satisfactory
Q20 0 1 2% 2 4% 32 60% 18 34% 4.26 Satisfactory
Total 0 10 4% 28 10% 140 53% 87 33% 4.14 Satisfactory
30
However, on the perception in utilizing the accounting software in the results were almost
the same with its importance. Again, the respondents show a positive response with the highest
scale on “agree” with frequency of 140 which consist of 53% of response respectively. Thus, the
respondents were satisfied that with the help of accounting software it helps them generate
relevant data on financial accounting information which is crucial for planning, identifying, and
controlling business operations. Moreover, it allows the students to gain practical experiences
and more knowledge on financial accounting. Then it is much to say that with the help of
accounting software they are able access “up-to-date” financial data, sorting of statements and
invoices appropriately and automatically, categorizing it properly and be able to secure client’s
personal information.
31
Table 6 presents the summary of t-test that statistically accept or reject the null
hypothesis. “There is no significant different between the perception of the non-use and user of
accounting software in terms of accuracy as possible benefit of accounting software.”
t-Test: Two-Sample Assuming Unequal Variances
Variable 1 Variable 2
4.32307692 4.08148148
Mean 3 1
0.24664615 0.57925925
Variance 4 9
Observations 26 27
Hypothesized Mean
Difference 0
df 45
1.37349003
t Stat 5
0.08820230
P(T<=t) one-tail 1
1.67942739
t Critical one-tail 3
0.17640460
P(T<=t) two-tail 1
2.01410338
t Critical two-tail 9
Since t-stat = 1.37 is lower than the t-crit= 2.01 Ho: is accepted. There is no significant different
between the perception of the non-use and user of accounting software in terms of accuracy as
possible benefit of accounting software. However, the results imply that the user of accounting
software is more convinced that one of the possible benefit of using accounting software is the
accuracy in giving data because they are the one who already used the accounting software as
indicated by the X= 4.32 and 4.08 for non-user accordingly.
32
accounting software in terms acquiring technical skills as possible benefit of accounting
software.”
Variable 1 Variable 2
4.4461538 4.1629629
Mean 5 6
0.2185846 0.5878062
Variance 2 7
Observations 26 27
Hypothesized Mean
Difference 0
df 43
1.6301823
t Stat 1
0.0551837
P(T<=t) one-tail 5
t Critical one-tail 1.6810707
P(T<=t) two-tail 0.1103675
t Critical two-tail 2.0166922
Since t-stat = 1.63 is lower than the t-crit= 2.01 Ho: is accepted. There is no significant
different between the perception of the non-use and user of accounting software in terms of
acquiring technical skilss as possible benefit of accounting software. However, the results imply
that the user of accounting software is more convinced that one of the possible benefit of using
accounting software is is acquiring technical skills because they are the one who already used the
accounting software as indicated by the X= 4.44 and 4.16 for non-user accordingly
33
accounting software in terms of the importance of accounting software.”
Variable Variable
1 2
4.20769 3.98518
Mean 2 5
0.08793 0.43669
Variance 8 5
Observations 26 27
Hypothesized Mean
Difference 0
df 36
1.59111
t Stat 8
0.06016
P(T<=t) one-tail 4
1.68829
0.12032
P(T<=t) two-tail 7
2.02809
different between the perception of the non-use and user of accounting software in terms of the
importance of accounting software. However, the results imply that the user of accounting
software is more convinced that accounting software is importance to the accountancy student as
indicated by the X= 4.2o and 3.98 for non-user accordingly
34
accounting software in terms utilizing accounting software.”
t-Test: Two-Sample Assuming Unequal

Variances
Variable Variable
1 2
4.273076
Mean 9 4.02963
0.314846 0.66062
Variance 2 7
Observations 26 27
Hypothesized Mean
Difference 0
df 46
1.272917
t Stat 2
0.104721
P(T<=t) one-tail 7
1.678660
0.209443
P(T<=t) two-tail 4
2.012895
different between the perception of the non-use and user of accounting software in terms of
utilizing accounting software. However, the results imply that the user of accounting software is
more convinced that accounting software is important as a accountancy student as indicated by
the X= 4.27 and 4.02 for non-user accordingly
35
CHAPTER V
Summary of Findings, conclusions, and Recommendations
Summary
This study was conducted in Palawan State University, with 53 respondents. Wherein
respondents age ranges from 19-21, most of them are Female which consists 87% of the sample
population. A descriptive method of research was used in this study. The researchers formulated
a questionnaire that served as the Data Collecting Tool. This study aimed to determine the
Perception of the Freshmen Students at Palawan State University towards Accounting Software.
The study sought to find the definite answers to its hypothesis that “Is there a significant
different between the perception of non-user and user of accounting software in terms of:
The following test sets are considered to be able to determine the perception of the students
toward accounting software: First, is the test of the accuracy of accounting software. Second, a
test of acquiring technical skills with the use of accounting software. Third, is the importance of
accounting software to respondents learning and lastly the perception in utilizing accounting
software?
36
After administering the questionnaire, the researcher analyzed and studied the result of the
survey questions. The results undergo statistical treatment by getting the frequency, percentage,
mean and standard deviation. Further tests on T-test for two sample assuming unequal variance
for hypothesis testing and followed by data interpretation. Results were presented on tables to
clearly understand the different between the perception of user and non-user of accounting
software.
Conclusion
In view of the findings and results of the study, the perception of the respondent perceived that
accounting software will help them for solving accounting problem. The respondents perceived
that the possible benefits of using accounting software are facilitates accuracy, thus it reduces
accounting errors and helps students to gain experience in familiarizing financial accounting
operations. Also, it improved technical skills performance on financial accounting operations.
Study found out that respondents’ perception about accounting software has a positive
satisfactory. Based on the result there is no significant different between the perception of
the non-use and user of accounting software in terms of: accuracy as possible benefit of
accounting software, acquiring technical skill as possible benefit of accounting software,
importance of accounting software and; utilizing the accounting Software
Recommendation
Based on the study conducted, the following recommendation is hereby drawn.
This research study suggests that conduct a further investigation using accounting software
to a classroom base. Since this study showed a positive satisfactory towards towards accounting
37
software including the accuracy of accounting software reduces accounting errors and allows
students to familiarize financial accounting operations. Second, acquiring accounting software
improves technical skills by using the modern way of computing financial accounting problems.
Third, the importance of accounting software to learners enhances their skills in solving different
accounting problems with efficient software. Lastly this research also showed that the
respondents are strongly agree to utilized accounting software.
This research provides information about the perception of user and non-user of accounting
software; researchers recommend further investigation about effectiveness of accounting
software to the students’ academic performances at Palawan State University.
38
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Appendices
Approval Sheet
41
Date
Greetings!
We, the researchers, Second Year Bachelor of Science in Accountancy students at Palawan State
In connection with this, we would like to ask your permission to be our respondent in the said
research study. Rest assured that data will be treated with the strictest confidentiality and used
only for this purpose.
The time that you will give for this survey is much appreciated. Thank you and keep safe always.
Very truly yours,
The researchers
42
Date

Dean
Dear Dean:
Greetings!
Relative to this, we would like to to request from your good office to be permitted to conduct
research. Rest assured that gathered data be used properly and solely confidential for the
purposes of said study.
Your approval to conduct this study will be greatly appreciated.

Respectfully yours,
The researchers
Noted by:
LEIZEL A. GABALDON
Adviser
43
Date

Dean
Dear Dean:
Greetings!
University - Main Campus would like to ask permission to conduct research study entitled
"Freshmen Students' Perceptions toward Accounting Software at Palawan State
University."
We are hoping for your favorable approval on this matter.
Respectfully yours,
The researchers
Noted by:
LEIZEL A. GABALDON
Adviser
44
AGE AND GENDER FREQUENCY
FREQUENC
Y %
Gender Code
male 1 6 11%
female 2 47 87%
Age code
19 1 30 56%
20 2 21 39%
21 3 2 4%
45
QUESTIONNAIRE
Questionnaire
Name (optional):
Gender:
Age:
Non- user of Accounting Software
User of Accounting Software
Item Statement 4- Strongly 1- Strongly

3- Agree 2- Disagree
agree Disagree
1. Accounting student like me

should use accounting
software in accounting
subject.
2. Accounting software will
help you to solve financial
problem easily.
3. When using accounting
software my critical
thinking goes down.
4. My academic performance
will be better in using
accounting software.
5. Accounting software is
beneficial to me as
accounting student.
4- Strongly 1- Strongly
Possible Benefits of an Accounting 3- Agree 2- Disagree
agree Disagree
Software:
ACCURACY
6. Accounting software gives an

accurate data.
46
7. Accounting software keeps your
accounting records organized.
8. Accounting data is safely secured in

using accounting software.
9. Accounting software reduces

typical accounting errors.
10. Accounting software helps you solve

financial problems more quickly.
Technical Skills
11. Accounting software helps improved

your technical skills in performing
financial accounting
12. Accounting software supports you to

keep pace with changing technology
13. Accounting software gives basic

computer skills such as gather
information, create written
documents, and even deal with the
occasional issue that pops up when
using technology.
14. Accounting software makes you

familiar with different software
15. Accounting software enhances both

your critical and analytical thinking
Imporatnce 4- Strongly 1- Strongly

3- Agree 2- Disagree
agree Disagree
16. Accounting software generates

accurate data that is crucial for
planning, identifying, and controlling
business operations.
17. Accounting software is credible and
applicable in financial accounting.
18. Accounting software can sort
statements and invoices into the
appropriate categories automatically.
47
19. Accounting software secures
customer’s credit cards, username,
password, and other personal
information.
20. Accounting software gives you
access to up-to-date financial data so
you can keep track of your finances.
48

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Palawan State University

College of Business and Accountancy