FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF FIRST-YEAR

ACCOUNTANCY AND ACCOUNTING RELATED COURSES

STUDENTS IN FINANCIAL ACCOUNTING
AND REPORTING SUBJECT
S.Y. 2022-2023

An Undergraduate Thesis
Presented to the Faculty
Of the College of Business and Accountancy
Catanduanes State University
Virac, Catanduanes

In Partial Fulfillment of the

Requirements for the Degree
Bachelor of Science in Accountancy

Arango, Neil Francis T.

Delos Santos, Jimmy Jr. V.
Teves, Keanu G.

May, 2023

i
 CERTIFICATE OF AUTHENTIC AUTHORSHIP

We certify that this Undergraduate Thesis is our own work, and to the best of our

knowledge, has not been submitted for any course requirement except as fully

acknowledged within the text. Any contribution made to this research work and the

preparation itself has been acknowledge. In addition, we certify that all information,

sources, and literature cited are indicated in this thesis.

NEIL FRANCIS T. ARANGO

Student Researcher

JIMMY V. DELOS SANTOS JR.

Student Researcher

KEANU G. TEVES

Student Researcher

ii
 RECOMMENDATION FOR ORAL PRESENTATION
AND EVALUATION

This undergraduate thesis titled “FACTORS AFFECTING THE ACADEMIC

PERFORMANCE OF FIRST-YEAR ACCOUNTANCY AND ACCOUNTING
RELATED COURSES STUDENTS IN FINANCIAL ACCOUNTING AND
REPORTING SUBJECT S.Y. 2022-2023” prepared and submitted by NEIL
FRANCIS T. ARANGO, JIMMY V. DELOS SANTOS JR., and KEANU G.
TEVES, in partial fulfillment of the requirements of the course AEC 18 – Accountancy
Research is hereby recommended for Oral Presentation and Evaluation through a
College Research Colloquium.

May __, 2022 MAUREEN L. MANOGUID, MBA

Date Research Adviser

CERTIFICATION ON THE RESULT OF ORAL PRESENTATION

AND EVALUATION

This is to certify that this undergraduate thesis titled “FACTORS AFFECTING

THE ACADEMIC PERFORMANCE OF FIRST-YEAR ACCOUNTANCY AND
ACCOUNTING RELATED COURSES STUDENTS IN FINANCIAL
ACCOUNTING AND REPORTING SUBJECT S.Y. 2022-2023” prepared and
submitted by NEIL FRANCIS T. ARANGO, JIMMY V. DELOS SANTOS JR., and
KEANU G. TEVES, in partial fulfillment of the requirements of the course AEC 18 –
Accountancy Research, passed the for Oral Presentation and Evaluation conducted on
May __, 2022 through a College’s Research Colloquium.

___________________
Subject Specialist

__________________________ ____________________
Language Critic Statistician

iii
 APPROVAL SHEET

On the certification that this undergraduate thesis titled “FACTORS

AFFECTING THE ACADEMIC PERFORMANCE OF FIRST-YEAR
ACCOUNTANCY AND ACCOUNTING RELATED COURSES STUDENTS IN
FINANCIAL ACCOUNTING AND REPORTING SUBJECT S.Y. 2022-2023”
passed the Oral Presentation and Evaluation is herby approved in partial fulfillment of the
requirements for the course AEC – 18 Accountancy Research.

ELISEO M. SOMIDO JR., CPA, MBA

Research Professor

_________________________
Department Chairperson
Accounting Education

IAN V. ARANEL, CPA, MBA, CTT

Dean

iv
 ACKNOWLEDGEMENT

This research study would not have been possible without the help of others that

have given to us. So, we researchers would like to express our overwhelming thanks and

profound gratitude to the following persons who helped us finish our study.

First and foremost to the ALMIGHTY GOD father for his grace and mercy

throughout our research work.

To our Research Professor and Research Adviser, for their knowledge, guidance

and wholehearted assistance throughout the writing of this paper.

To the Dean, Ian V. Aranel and the Pannel for their knowledge and comments

needed for the accomplishment of this study.

To all our Friends and Classmates for sharing their ideas, time and jokes that

enlightened and brightened our difficult days and made our work easier.

Finally, to our Loving Parents, Brothers, and Sisters who were always there to

give moral and financial support, inspiration and motivation.

N.F.A

J.V.D.J

K.G.T

v
 DEDICATION

I dedicate this study to our research professor and research advisor, who guided

us, gave us directions, encouragements, and support during the entire process of our

research study. I would like to express my gratitude to everyone involved who went out

their way to contribute their knowledge to our research study.

I also dedicate this work to our families, friends, and our loved ones who patiently

supported us financially, emotionally, and spiritually. I want to specially thank them for

their never-ending motivations and encouragements, those support has given us

motivation and confidence to complete the study.

Above all else, to the Almighty God for giving us strength and direction to handle any

challenges and frustrations we faced throughout completing the study. All of this is

impossible without him.

N.F.A

vi
 DEDICATION

I dedicate this study, first, to Almighty God for His guidance and for giving me courage,

knowledge and skills to continue and succeed.

I also dedicate this study to my family for their unending support morally and financially.

To my friends who extend their hands to offer support and knowledge to the study. For

the encouragement they give for us to continue and which helps us gain confidence to

accomplish the study.

Also, to our research professors and advisor who guided us to accomplish this study.

And, for the time they give just to help us improve our research study.

J.V.D.J

vii
 DEDICATION

I dedicate this study to our research professor and research advisor, who never

gave up on us and guided us during our research study, as well as to everyone involved in

our research.

I also dedicate this work to our families and friends as they gave great inspiration

and through this we had gained confidence in accomplishing this study. We worked as a

team and are proud of everything we accomplished. Thank you to everyone who went out

of their way to contribute their knowledge and support to our research.

I dedicate this work to the Almighty God who gave us strength in the time we are

frustrated. All of this is impossible without him.

K.G.T

viii
 ABSTRACT

ARANGO, NEIL FRANCIS T., DELOS SANTOS, JIMMY JR. V., and TEVES,
KEANU G., entitled FACTORS AFFECTING THE ACADEMIC
PERFORMANCE OF FIRST-YEAR ACCOUNTANCY AND
ACCOUNTING RELATED COURSES STUDENTS IN FINANCIAL
ACCOUNTING AND REPORTING SUBJECT S.Y. 2022-2023. (Unpublished
Undergraduate Thesis, College of Business and Accountancy at Catanduanes
State University, Virac, Catanduanes, May 2023)

The main objective of this study is to determine the factors affecting the academic

performance of the first-year accountancy and accounting related courses students in

Financial Accounting and Reporting subject (FAR). It also covered the respondents’

profile in terms of age, gender, strand taken during senior high school, monthly family

income and final grade in FAR. In addition the factors were classified as personal and

institutional factors.

The descriptive research method was utilized using questionnaire as the main data

gathering tool. Total population sampling method is used in the study since the

population is too small. Descriptive statistics such as frequency count, weighted mean,

composite mean and percentage was used to identify and measure the factors affecting

the academic performance of the first-year accountancy and accounting related courses

students; to test the hypothesis the researchers used multiple regression analysis as a

tool.

The findings of this study revealed that the majority of first-year accountancy and

accounting related students are young adults in the age of 18-19 years old, female, took

ix
ABM during their senior high school, poor with a monthly family income of less than

₱10,000, have grades between 1.5 to 1.9 and 2.0 to 2.4.

In terms of personal factors affecting the academic performance of the first-year

accountancy and accounting related students, motivation were very effective and got the

highest composite mean at 3.73. Overall, the personal factors affecting the academic

performance of the first-year accountancy and accounting related courses students were

moderately effective at 3.12.

When it comes to institutional factors affecting the academic performance of the

first-year accountancy and accounting related students, lecturer’s competence were

moderately effective and got the highest composite mean at 3.32. Overall, the institutional

factors affecting the academic performance of the first-year accountancy and accounting

related courses students were moderately effective at 2.88.

This study proved that the personal and institutional factors have a significant

relationship towards the student’s academic performance. The researchers concluded that

the student’s motivation is what drives them to do their best and attain good academic

performance. As well as the lecturer’s knowledge, skills and teaching techniques are the

primary reasons that helps the students to perform well academically.

x
 TABLE OF CONTENTS

Page

TITLE PAGE…………………………………………………………………….. i

CERTIFICATE OF AUTHENTIC AUTHORSHIP………………………….….. ii

RECOMMENDATION FOR ORAL PRESENTATION AND

EVALUATION…………………………………………………………… iii

CERTIFICATE OF THE RESULT OF ORAL

PRESENTATION AND EVALUATION……………………………….. iii

APPROVAL SHEET…………………………………………………………….. iv

ACKNOWLEDGEMENT……………………………………………………….. v

DEDICATION……………………………………………………………….…… vi

ABSTRACT………………………………………………………………….…… ix

TABLE OF CONTENTS…………………………………………………….…… x

LIST OF TABLES………………………………………………………………... xiv

LIST OF FIGURE………………………………………………………………… xv

CHAPTER

1 PROBLEM AND ITS SETTING

Background of the Study…………………………………………. 1

Statement of the Problem………………………………………… 3

Research Hypothesis……………………………………………… 4

Scope and Delimitation…………………………………………… 4

Importance of the Study………………………………………….. 5

xi
 Definition of Terms…………………………………………….… 5

2 REVIEW OF RELATED LITERATURE AND STUDIES

Related Literature…………………………………………………. 7

Related Studies……………………………………………………. 10

Synthesis of the Review of Related Literature and Studies………. 12

Gaps Bridged by the Study……………………………………….. 14

Conceptual Framework…………………………………………… 15

3 RESEARCH DESIGN AND METHODOLOGY

Design of the Study………………………………………………. 16

Sources of Data…………………………………………………... 16

Sampling Procedure……………………………………………… 16

Instrumentation and Validation…………………………………… 17

Data Gathering Procedure………………………………………… 19

Statistical Treatment of Data……………………………………… 20

4 RESULTS AND DISCUSSION

Profile of First-Year Accountancy and Accounting

Related Students…………………………………………. 21

Factors Affecting the Academic Performance of

the First-Year Accountancy and Accounting

Related Students in Catanduanes State

University………………………………………………… 24
xii
 Relationship Between both the Personal and

Institutional Factors to the Academic

Performance of First-Year Accountancy

and Accounting Related Students………………………… 30

5 SUMMARY, FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

Summary …………………………………………………………. 31

Findings…………………………………………………………… 32

Conclusions……………………………………………………….. 34

Recommendations………………………………………………… 35

REFERENCES…………………………………………………………... 37

ATTRIBUTION TABLE………………………………………………... 41

APPENDICES

a. Questionnaire……………………………………………… 43

b. Letter to the Respondents………………………………….. 49

CURRICULUM VITAE

A. Researcher No. 1…………………………………………….50

B. Researcher No. 2…………………………………………… 51

C. Researcher No. 3…………………………………………… 52

xiii
 LIST OF TABLES

TABLE Page
1 4-Point Likert Scale……………………………………………………..
18
2 Results of Reliability Testing……………………………………………
19
3-A Profile of First-Year Accountancy and Accounting Related
Students in terms of Age………………………………………….. 21
3-B Profile of First-Year Accountancy and Accounting Related
Students in terms of Gender………………………………………. 22
3-C Profile of First-Year Accountancy and Accounting Related
Students in terms of Strand Taken During Senior High
School…………………………………………………………….. 22
3-D Profile of First-Year Accountancy and Accounting Related
Students in terms of Monthly Family Income………………..…… 23
3-E Profile of First-Year Accountancy and Accounting Related
Students in terms of Final Grade in Financial
Accounting and Reporting………………………………………… 24
4 Personal Factors Affecting the Academic Performance of
First-Year Accountancy and Accounting Related
Courses Students in Financial Accounting and
Reporting Subject…………………………………………….…… 25
5 Institutional Factors Affecting the Academic Performance
of First-Year Accountancy and Accounting Related
Courses Students in Financial Accounting and
Reporting Subject…………………………………………………. 28
6 Relationship Between both the Personal and Institutional
Factors to the Academic Performance of First-

xiv
Year Accountancy and Accounting Related Students…………….. 30

xv
 LIST OF FIGURES

FIGURE Page
1 Conceptual Paradigm……………………………………………………... 15

xvi
 1

Chapter 1

THE PROBLEMS AND ITS SETTINGS

This chapter presents the introduction of the research study and its problem. It

includes the dependent and independent variable that are used in the study as well as the

significance and limitations.

Background of the Study

Financial accounting and reporting is an introductory course in financial

accounting. Financial accounting focuses on the rules by which firms (and individuals)

report the results of their operations to outsiders such as stockholders, potential investors,

creditors, suppliers and regulatory agencies. As stated explicitly on the syllabus, course

objectives are to understand: 1) the important role accounting plays in society, 2) how to

record business transactions and create financial statements according to generally

accepted accounting principles, and 3) the important role accounting plays in allowing

individuals to make informed decisions. During the course, the students will learn how to

create financial statements such as balance sheets, income statements, and cash flow

statements from the underlying transaction

However, due to the different factors that affects the students’ academic gain and

learning performance, as mentioned in the study of Junio -Pachejo & Allaga, (2013); first

year accountancy and accounting related courses students tends to fail in meeting the

stated course objectives. Their study also stated that academic performance is an

important indicator for a successful student in the future. The students’ performance can
 2

be measured in the test results or in the general average every quarter or semester, and it

is a strong basis for the graduation of every student. These factors are classified into

personal and institutional factors. Personal factors include age, gender, family income,

etc. While institutional factors contain school attended during senior high, lecturer’s

attendance/competence, lecturer’s attitude, and the effects of online class.

According to Sebrina, Serly, Taqwa, (2018) internal and external factors contribute

to accounting student’s performance, internal factors come from the students themselves,

such as age, prior knowledge on accounting, branch of study in secondary school,

motivation, study habit, etc. The external factors can come from the student’s

environments, like university, family and social environment such as library and internet

access, parental support, and students grant can account to the success of accounting

students‘ performance.

According to the research made by SayÕn, Ye inboy and Tektüfekçi (2005) about

evaluation and measurement of effectiveness of accounting and finance education for

students from Faculties of Economics and Administrative science, revealed that students

should be informed about qualities, opportunities and process of accounting profession,

training opportunities should be created for students during their university education

because of the fact that accounting education comprise of both theoretical knowledge and

implementation and, financial means should be enhanced in order to prevent the negative

effect of crowded classroom.

The research findings of Doran, Bouillon & Smith, (1991); on the influence of

gender on academic performance in accounting and in general have also been

contradictory and inconclusive. Özcan, Ünal and Helhel (2009) state that female students
 3

are more satisfied about accounting program rather than male students and female

students think that accounting program enables students to find better jobs at the study

with title of “The Relationship Between The Gender and Formation of Accounting

Program Students and Their Attitudes Towards Accounting Careers.”

Gençtürk (2007) also stated in his study that aimed to measure vocational school

students success at accounting-finance lectures in comparison with their high school

graduation and education style, that students who took accounting and finance lesson at

high school level are more successful at general accounting lectures. This was supported

by the arguments students who have previously performed better are more intelligent than

their counterparts (Eiselen & Geyser, 2003:118-128).

Statement of the Problem

This study aims to identify factors that affects the academic performance of first-

year accountancy and accounting related courses student. To accomplish that purpose, it

specifically aims to answer the following questions:

1. What is the profile of first-year accountancy and accounting related students in

terms of:

a. Age

b. Gender

c. Strand Taken During Senior High School

d. Monthly family income

e. Final Grade in Financial Accounting and Reporting

 4

2. What are the factors affecting the academic performance of first year accountancy

and accounting related students of Catanduanes State University in terms of:

A. Personal Factors

B. Institutional Factors

3. What is the relationship between the personal and institutional factors to the

academic performance of first-year accountancy and accounting related students?

Research Hypothesis

 There is a direct relationship between both the personal and institutional factors to

the academic performance of students.

Scope and Delimitations

This study mainly focused on determining the factors that affects the academic

performance of first year accountancy and accounting related courses students in learning

the Accounting 1 or the Financial Accounting and Reporting subject. As many

undergraduate students experience difficulty in this subject in their freshman year,

addressing this issue will increase the number of competent students. This study will be

conducted in Catanduanes State University, College of Business and Accountancy using

a survey questionnaire.
 5

Importance of the Study

This study is conducted with the aim of determining the factors affecting the

academic performance of first year accountancy and accounting related courses in

financial accounting and reporting subject. The result of the study will be beneficial to

the various sectors as follow:

For students, it will enhance their basic accounting skills such as recording business

transactions and preparing the financial statements like the income statement, balanced

sheet and statement of cash flows. They can also assess their own self on what subject

areas they need to give additional efforts and focus.

For instructors/professors, it will help them address difficulties that students encounter,

either personal or institutional problems. Also will give them an idea of what techniques

are necessary to accommodate the students, formulate new approaches and how to better

support the student in learning about financial accounting and reporting

For future researchers, this study will serve as another reference for them who will

conduct the same or related study.

Definition of Terms

The following terms were defined according to how they are being used in the

study:

 Academic Performance – this refers to students' results in terms of

understanding and application of topics. In particular, this can be attributed to the

 6

final grade and class status of the students, which are composed of results in

sitting tasks, tests, examinations, attendance etc.

 Personal Factors – refers to the factors that affect the academic performance of

the student that the student’s themselves has control. These factors include class

attendance, class participation, motivation, study habits, library habits, internet

habits, textbooks owned/learning materials available.

 Institutional Factors – refers to the factors that the student has no control, but

the school or institution can control these factors. These factors include lecturer’s

attendance, lecturer’s competence, lecturers attitude and the effects of online

class.

 Financial Accounting and Reporting – is the accounting subject taken up by

first year accountancy and accounting related courses. This subject covers the

lesson from journalizing and recording up to the preparation of financial

statements for service, merchandising and manufacturing business/company.

 7

Chapter 2

REVIEW OF RELATED LITERATURE AND STUDIES

This chapter shows a retrospective presentation of previously written material:

related literature and studies, synthesis of the review of related literature and studies, gaps

bridged by the study, and conceptual framework that has relevance and significance to

the research under considered.

Related Literature

According to Gilbert, (2018) teachers-related factors have a big influence on

students' academic success, although it varies by location, a teacher's performance has a

significant impact on a student's performance. The students have a better chance of

understanding the subject if the teacher has full command over it. With that

command, the teacher will easily deliver the knowledge in such an easy way that the

students understand and not struggle for understanding. Sometimes a teacher is

knowledgeable about the material, but because of poor communication skills, they are

unable to convey it clearly to the class's members, which negatively affects their ability to

succeed in college. Similarly, having complete command over the subject does not

guarantee that the students will performance efficiently.

Grin (2018) stated that class attendance has a very strong relationship with

academic performance of the student. As class attendance is significantly related to

student performance in the accounting course. Class attendance should be heavily

 8

encouraged by policy maker as class attendance shows numbers of meetings and impacts

to amount of knowledge reserved by students.

According to Wigfield et al., (2016) academic success is known to be strongly

influenced by achievement motivation, which energizes and guides behavior toward

achievement. As stated by Hulleman C. and Hulleman T., (2018) students who are more

motivated to learn persist longer, produce higher quality effort, learn more deeply, and

perform better in classes and on standardized tests.

Fei, Jusoh, Kowang, & Long, (2016) found a positive relation between lecturer

competencies and student performance. Student performance will increase if lecturer's

competencies on knowledge, creativity, discipline, communication, preparation are

maintained.

According to Gibson, Rankin and York, (2015) academic achievement is most

commonly and almost entirely measured with grades (by course or assignment) and GPA

since grades and GPA measures are most readily available assessments for institutions.

According to Seow, Pan, and Tay, (2014) the student’s different prior accounting

knowledge from high school can affect their success in university. Students who have

performed well previously in secondary education (at school and/or college) are expected

to continue to perform well in higher education (at university). Therefore, prior academic

achievement is a significant determinant of academic performance.

 9

According to Egunsola, (2014) student self-respect, creativity, and conviction

have always had an impact on how well they achieve academically. Poor performance

affects students' future perceptions of the university's achievements in general and can

reduce their chances of pursuing greater outcomes, such as a higher grade.

Institutional factors look at how the university and faculty as an institution affect

the performance of accounting students. Institutional variables influencing students'

performance with accounting concepts in Nigerian universities (Akenbor & Ibanichuka,

2014). The research's institutional factors include the lecturer’s attendance, lecturer’s

competence, lecturer’s attitude toward students, faculty and university facilities, access to

library and access to internet. Kuwaiti students' success in cost accounting is influenced

by lecturers' attendance (Alanzi, 2015).

According to Akiri (2013) an effective teacher can generate higher student

performance. Other research in South Africa by Muzenda (2013) found that dimensions

of lecturer competence; lecturer teaching skills, subject knowledge, lecturer attitude and

lecturer attendance have positive significant influence on students’ academic

performances.

As stated by Mandimika, Matamande, Nyikahadzoi, and Taderera (2013), gender

(male and female) influences the learning success of accounting students. Previous

studies for the University of Zimbabwe showed a gender imbalance, with males

predominating among accounting students. In terms of learning, men are thought to do

better than women. On the other hand, gender is an important factor affecting student's
 10

performance; women do better than males in academics. According to Parajuli and Thapa

(2017) female students’ educational performed better than male students in the context of

academic performance.

According to Alutu and Osa-Edoh (2012), who examined the value of

encouraging students to develop good study habits as a way to improve their academic

performance, they found a strong link between good study habits and academic

performance. This implies that students' academic performance can only be improved if

they adopt or cultivate effective study habits.

According to Fazal et. al (2012), different study habits are employed by students,

and it can be determined which of these habits is most closely related to academic

success. The study's findings show a strong correlation between reading comprehension,

taking notes, and time management skills and academic achievement. Compared to

students with lower academic achievement, students with higher academic achievement

used a variety of study habits.

Related Studies

According to Agas et al. (2019) academic success and student achievement are

influenced by numerous factors, including gender, age, socioeconomic status, teacher

factors including their competence, teaching experience, and attitude toward the students,

student factors, family factors, environmental factors, and psychological factors. A

student's effort, prior education, family income as financial stability allows parents to
 11

support and maintain their children's academic endeavors, student motivation, learning

preferences, and entry qualification are all significant elements that influence their

academic performance.

According to Ali, Bhatti, Khursheed, Latif, (2019) when students are absent from

lectures, they lose out on important information and fail to clarify their ideas, which

compromises their ability to learn and their academic performance. Numerous studies on

the relationship between attendance and performance in class demonstrate that students

who attend class regularly perform better academically than those who do not. A

mandatory attendance policy is important in accelerating academic success as it has a

positive effect on students' academic achievements.

According to Sebrina, Serly, Taqwa, (2018) internal and external factors

contribute to accounting student’s performance, internal factors come from the students

themselves, such as age, prior knowledge on accounting, branch of study in secondary

school, motivation, study habit, etc. The external factors can come from the student’s

environments, like university, family and social environment such as library and internet

access, parental support, and students grant can account to the success of accounting

students‘ performance.

According to Garkaz, Banimahd, and Esmaeili (2011) as cited by Sebrina, Serly,

Taqwa, (2018) accounting student performance is influenced by a variety of variables,

including age, gender, branch of study in secondary school, degree of class participation,
 12

interest on accounting, future career, studying habits, library habits, browsing habits,

lecturers, books, campus facilities, etc.

According to Graetz (1995) as cited by Garcia (2017) “A student educational

success contingent heavily on social status of student’s parents/ guardians in the society”.

Thus, the parent’s income or social status can positively affect the student’s performance

in the school. Another element that impacts the performance of the student is the school's

location. The educational environment must be near transportation and other resources

that make daily life more comfortable. Student’s effort and initiative is another factor

being considered as well as the age of the student. Additionally, it's important to highlight

the learners' preferred methods of learning. Because the student's growth will depend on

how their interest is developed and nurtured, the aptitude or learner's skills must be

adequately honed. To properly account for the interests of the students, multi-

intelligences should be reinforced

As studied by Voyles, M. (2011), age had a statistically significant impact on

academic achievement for students. Older students within the cohort scored at higher

academic levels of achievement on the mathematics assessment than younger students.

Synthesis of the Review of Related Literature and Studies

The related literature and studies in this research have a significant relationship to

the current study as they reveal the factors affecting students' academic performance.
 13

The literature reviewed indicated that academic success is strongly influenced by

motivation that drives behavior to produce higher quality effort, to learn more deeply,

and perform better which leads to success (Egunsola, 2014; Wigfield, Tonks and Klauda,

2016; and Hulleman C. and Hulleman T., 2018). Furthermore, students' academic

performance can be improved if they adopt or cultivate effective study habits as students

with higher academic achievement used a variety of study habits (Alutu and Osa-Edoh,

2012; and Fazal et. Al, 2012). Moreover, lecturer’s competence; lecturer teaching skills,

lecturer attitude and lecturer attendance have positive significant influence on students’

academic performance as student’s performance will increase if lecturer's competencies

on knowledge, creativity, discipline, communication, are maintained (Akiri, 2013; Fei,

Jusoh, Kowang and Long, 2016; Gilbert , 2018; and Muzenda, 2013). Institutional

factors, look at how the university and faculty as an institution affect the performance of

accounting students (Akenbor and Ibanichuka, 2014). Academic achievement is most

commonly and almost entirely measured with grades (by course or assignment) and GPA

since grades and GPA measures are most readily available assessments for institutions

(Gibson, Rankin and York, 2015).

Related studies pointed out that students who attend class regularly perform better

academically than those who do not (Ali, Bhatti, Khursheed, Latif, 2019). Additionally,

internal and external factors contribute to accounting student’s performance, internal

factors come from the students themselves, such as age, prior knowledge on accounting,

branch of study in secondary school, motivation, study habit, etc. The external factors can

come from the student’s environments, like university, family and social environment
 14

such as library and internet access, parental support, and students grant can account to the

success of accounting students‘ performance (Agas et al., 2019; Garcia, 2017; Seow, Pan,

and Tay, 2014; Parajuli and Thapa 2017; and Sebrina, Serly, Taqwa, 2018).

Gaps Bridged of the Study

The related literature and studies in this research mostly focuses on the factors

affecting the academic performance of students in other courses and subjects. While this

study mainly focuses on the accountancy and accounting related courses students in

learning financial accounting and reporting subject. This study tries to recognize and

combine several factors from previous studies related to accounting students’

performance and classify those as personal and institutional factors.

 15

Conceptual Framework

INDEPENDENT VARIABLES DEPENDENT VARIABLE

Personal Factors
 Class Attendance
 Participation
 Motivation
 Study Habits
 Library Habits
 Internet Habits
 Own Textbooks ACADEMIC
Institutional Factors PERFORMANCE

 School Attended During

Senior High School
 Lecturer’s Attendance
 Lecturer’s Competence
 Lecturer’s Attitude towards
the students
 Effects of Online Class

Figure 1: Conceptual Paradigm of the Study

Figure 1, shows the relationship between the factors affecting their academic

performance in learning financial accounting and reporting. The respondents of this study

were the first-year accountancy and accounting related students. The researchers then

identified those factors affecting the student’s performance and classified them as

personal and institutional factors.

 16

Chapter 3

RESEARCH METHODOLOGY

This chapter presents the research design, sampling design, research instrument,

data collection procedures, and statistical treatment data.

Design of the Study

Quantitative type of research was used in this study. The researcher used the

descriptive-survey method of the research in the conduct of the study. The researchers

intended to use questionnaires to get answers to the above-mentioned research problem to

justify the objectives of the study and test research hypothesis.

Sources of Data

Primary data in this study is the first-hand data made by the researchers, which is

the survey questionnaire.

Secondary data is collected from other research studies, articles, and journals

related to the research topic.

Sampling Procedure

The respondents of the study is composed of 97 college students which comprises

of first year BS Accountancy, BS Internal Audit, and BS Accounting Information

System. Total population sampling method was used as the population is too small..
 17

Instrumentation and Validation

The questionnaire was used as the main gathering instrument in the study. It was

designed to use a numeric scale form items to improve the reliability and consistency of

the data sought. Required responses were obtain by providing questions to the selected

students who are required to respond by selecting in the available alternatives. The

questionnaire consists of three parts. The first part dealt with the profile of the students

which includes age, gender, strand taken during senior high school, monthly family

income, and final grade in FAR. The second and third part dealt with the response of the

students to the personal factors and institutional factors affecting their academic

performance.

Part 2 and 3 of the questionnaire will use the scale below:

Rating Description Descriptive Equivalent

4 Strongly Agree When the factors affects the academic

3 Agree
2 Disagree
1 Strongly Disagree
performance ranges from 76-100%
When the factors affects the academic
performance ranges from 51-75%
When the factors affects the academic
performance ranges from 26-50%
When the factors affects the academic
performance ranges from 1-25%
 18

Table 1

4-point Likert Scale

Weighted
Unit Weight Verbal Interpretation Description
Mean

4 3.51 – 4.50 Strongly Agree Very Effective

Moderately
3 2.51 – 3.50 Agree
Effective

2 1.51 – 2.50 Disagree Slightly Effective

1 1.00 – 1.50 Strongly Disagree Not Effective

Note: Adopted from Factors that Influence Student Academic Performance in Management

Accounting , by R. Antaran, 2016.

The questionnaires were presented to the research adviser for validation.

Recommendations and suggestions regarding to the content and form of the survey were

given. Consequently, the researchers undergo several corrections and revisions as

recommended. The purpose of the validation is to improve and enhance the survey

questionnaire.

Before being reproduced for distribution to the respondents, the final draft was

presented to the same panel for validity. To test the reliability of the questionnaire, the

researchers used Pearson R to conduct a pre-test and post-test with only 10 first-year

accounting and accounting-related course students as respondents.

Table 2 shows that the parts in the questionnaire are reliable, with a mean of 0.91.

According to Cook (2019) a correlation of 0.90 (90%) would indicate a very high

correlation or good reliability.

 19

Table 2

Results of Reliability Testing

Personal Factors Pearson R Interpretation

1. Class Attendance 0.94 Very High Correlation Reliable

2. Participation 0.92 Very High Correlation Reliable

3. Motivation 0.77 High Correlation Reliable

4. Study Habits 0.95 Very High Correlation Reliable

5. Library Habits 0.99 Very High Correlation Reliable

6. Internet Habits 0.70 Moderate Correlation Reliable

7. Owned Textbooks/Learning Materials 0.88 High Correlation Reliable

Institutional Factors Pearson R Interpretation

1. School Attended During Senior High

0.97 Very High Correlation Reliable
School

2. Lecturer’s Attendance 0.96 Very High Correlation Reliable

3. Lecturer’s Competence 0.99 Very High Correlation Reliable

4. Lecturer’s Attitude 0.97 Very High Correlation Reliable

5. Effects of Online Class 0.88 High Correlation Reliable

Reliability of the Whole Instrument 0.91 Very High Correlation Reliable

Note: Adopted from Assessment of Student Learning, by T. Cook, 2019

0 = Zero Correlation 0.41-0.70 = Moderate Correlation
0.01-0.20 = Negligible Correlation 0.71-0.90 = High Correlation
0.21-0.40 = Low Correlation 0.91-0.99 = Very High Correlation

Data Gathering Procedure

Quantitative methods were used in this study. In this study, the researchers have

chosen to use quantitative method thru questionnaires. Data were gathered from first year

BS accountancy and accounting related students. The questionnaires were personally

 20

distributed to the respondents, after obtaining formal permission. Once finished

answering, it was immediately retrieved. Moreover, request for cooperation and

assurance that all information gathered have been treated highly confidential.

Statistical Treatment of Data

The researcher’s statistical method used to analyze, evaluate and interpret the

collected data are weighted mean, composite and Likert-Scaling under descriptive

statistics.

Frequency Count - This statistical was used in reporting the number of respondents in

terms of age, gender, strand taken during senior high school, monthly family income and

final grade in FAR.

Percentage - This tool was used in the analysis and interpretation of data on the

respondents' age, gender, strand taken during senior high school, monthly family income

and final grade in FAR.

Weighted Mean - This method was used in getting the average score in each question in

the survey.

Composite Mean – This method was used in getting the total mean for each factors

provided in the survey.

 21

Chapter 4

RESULTS AND DISCUSSION

In this chapter the data gathered are presented, analyzed, and interpreted. It

includes discussion on the profiles of first-year accountancy and accounting related

students, and factors affecting their academic performance.

Profile of First-Year Accountancy and Accounting Related Students

The Table 3 shows the profile of first-year accountancy and accounting related

students in terms of age, gender, strand taken during senior high school, monthly family

income and final grade in FAR.

Age. Table 3-A shows that, out of 87 respondents, 69 or 79.3% are in the age of

18-19 years old; and 18 or 20.7% are in the age of 20-21 years old. This study reveals

that majority of the respondents are young adults in the age of 18-19 years old.

Table 3-A

Profile of First-Year Accountancy and Accounting Related Students in terms of Age

Age Frequency Percent

18-19 69 79.3

20-21 18 20.7

22-23 0 0.0

Others 0 0.0

Total 87 100.0

Note:Adopted from Changes in Young Adulthood, by Massachusetts Institute of Technology, 2018

18-21 = Young Adults 22-25 = Later Adults
 22

Gender. Table 3-B shows that, out of 87 respondents, 70 or 80.5% are female;

and 17 or 19.5% are male. This study shows that the majority of respondents are female.

Table 3-B

Profile of First-Year Accountancy and Accounting Related Students in terms of Gender

Gender Frequency Percent

Male 17 19.5

Female 70 80.5

Total 87 100.0

Strand Taken During Senior High School. Table 3-C reveals that, out of 87

respondents, 79 or 90.8% took ABM; 5 or 5.7% took HUMMS; 2 or 2.3% took GAS;

and 1 or 1.1% took STEM. This study shows that majority of the respondents took ABM

during their senior high school.

Table 3-C

Profile of First-Year Accountancy and Accounting Related Students in terms of Strand

Taken During Senior High School

Strand Taken During Senior

Frequency Percent
High School

ABM 79 90.8

HUMMS 5 5.7

STEM 1 1.1

GAS 2 2.3
 23

Total 87 100.0

Monthly Family Income. Table 3-D shows that, out of 87 respondents, 41 or

47.1% have an income less than ₱10,000; 23 or 26.4% have an income of ₱10,001-

₱20,000; 9 or 10.4% have an income of ₱30,001-₱40,000; 8 or 9.2% have an income

greater than ₱40,000; and 6 or 6.9% have an income of ₱20,001-₱30,000. This study

reveals that majority of the respondents are poor with a monthly family income of less

than ₱10,000.

Table 3-D

Profile of First-Year Accountancy and Accounting Related Students in terms of Monthly

Family Income

Monthly Family Income Frequency Percent

Less than ₱10,000 41 47.1

₱10,001-₱20,000 23 26.4
₱20,001-₱30,000 6 6.9
₱30,001-₱40,000 9 10.3
Greater than ₱40,000 8 9.2

Total 87 100.0
Note: Adopted from The Philippine Institute for Development Studies, by K. Domingo, 2020
Poor = Less than ₱10,000 Lower middle = ₱20,001-₱40,000
Low-income = ₱10,001-₱20,000 Middle = Greater than ₱40,000

Final Grade in Financial Accounting and Reporting. Table 3-E reveals that,

out of 87 respondents, 26 or 29.9% have a grade between 1.5 and 1.9; 26 or 29.9% have a

grade between 2.0 and 2.4; 22 or 25.3% have a grade between 2.5 to 2.9; and 13 or 14.9%
 24

have a grade between 1.0 and 1.4. This study reveals that the majority of respondents

have grades between 1.5 to 1.9 and 2.0 to 2.4.

Table 3-E

Profile of First-Year Accountancy and Accounting Related Students

Final Grade in Financial

Frequency Percent
Accounting and Reporting

1.0-1.4 13 14.9
1.5-1.9 26 29.9
2.0-2.4 26 29.9
2.5-2.9 22 25.3

Total 87 100.0

Factors Affecting the Academic Performance of the First-Year Accountancy and

Accounting Related Students in Catanduanes State University

A. Personal Factors. Table 4 shows the personal factors affecting the academic

performance of the first-year accountancy and accounting related courses students in

Financial Accounting and Reporting subject. It shows that motivation were very effective

and got the highest composite mean at 3.73.

The Borderless Charity Inc. (2017) states that motivation increases students'

enthusiasm for the activities presented to them. Once they are motivated to achieve

something by completing their tasks, they will eventually put their full effort, time, and

energy into it. It was in conformity with the study of Auwalu et al. (2021) that motivation

serves as a good predictor of student’s academic performance.

 25

Table 4 also shows that, library habits were moderately effective and got the

lowest composite mean at 2.55. Which suggest that the students rarely borrow and read

books from the library. Overall, the personal factors affecting the academic performance

of the first-year accountancy and accounting related courses students were moderately

effective at 3.12.

Table 4
Personal Factors Affecting the Academic Performance of First-Year Accountancy and
Accounting Related Courses Students in Financial Accounting and Reporting Subject
PERSONAL FACTORS AFFETING THE ACADEMIC FREQUENCY COUNT
WM QIR
PERFORMANCE OF THE STUDENTS 4 3 2 1 TOTAL
A Class Attendance
1. I am always present 50 35 2 0 87 3.55 VE

2. I am frequently late 9 34 29 15 87 2.43 SE

3. I study the lessons I missed if I was absent from the 20 52 10 5 87 3.00 ME

class
4. I provide an excuse letter if I was absent from the class 32 40 8 7 87 3.11 ME

5. I prepare my activities/assignments that I missed if I 56 26 4 1 87 3.57 VE

was absent
Composite Mean 3.13 ME

B Participation
1. I actively participate in every discussion 22 56 8 1 87 3.14 ME

2. I pay attention and listen during every discussion 45 41 1 0 87 3.51 VE

3. I prepare my activities and assignments 56 31 0 0 87 3.64 VE

4. I pass my activities and assignments on time 46 39 2 0 87 3.51 VE

5. I cooperate with my groupmates during group activities 50 35 2 0 87 3.55 VE

Composite Mean 3.47 ME

C Motivation
1. I want to get good grades in every subject 73 14 0 0 87 3.84 VE

2. I am interested in this course 49 33 5 0 87 3.51 VE

3. I want to become an accountant someday 55 23 8 1 87 3.52 VE

4. I want to do my best for my family 78 9 0 0 87 3.90 VE

5. I do not want to fail 78 8 0 1 87 3.87 VE

 26

Composite Mean 3.73 VE

Legend:
WM - Weighted Mean 4- Very Effective (VE)
QIR- Qualitative Response 3- Moderately Effective (ME)
2- Slightly Effective (SE)
1- Not Effective (NE)
Table 4
(Continuation)
PERSONAL FACTORS AFFETING THE ACADEMIC FREQUENCY COUNT
WM QIR
PERFORMANCE OF THE STUDENTS 4 3 2 1 TOTAL
D Study Habits
1. I exert more effort when I do difficult tasks 38 45 4 0 87 3.39 ME

2. I spend my vacant time in doing assignments or 13 48 25 1 87 2.84 ME

studying my lessons regularly
3. I study and prepare for quizzes and tests 37 47 3 0 87 3.39 ME

4. I study harder to improve my performance when I 44 39 4 0 87 3.46 ME

get low grades
5. I spend less time with my friends during school days 13 47 25 2 87 2.82 ME
to concentrate more on my studies
Composite Mean 3.18 ME

E Library Habits
1. I go to the library to study my own books and 19 36 27 5 87 2.79 ME
learning material
2. I borrow books from the library 4 16 41 26 87 1.98 SE

3. I go to the library to look for information 7 45 24 11 87 2.55 ME

4. I go to the library to do my activities and 29 35 18 5 87 3.01 ME

assignments
5. I go to the library to read books and magazines 10 24 44 9 87 2.40 SE

Composite Mean 2.55 ME

F Internet Habits
1. I search the web for necessary information regarding 62 23 2 0 87 3.69 VE
my assignments and activities
2. I spend less time on social media and concentrate on 4 40 38 5 87 2.49 SE
my studies
3. I spend most of my time on social media during my 8 52 21 6 87 2.71 ME
vacant time
4. I get interrupted when doing my activities/tasks 24 46 15 2 87 3.06 ME
because of the time I spend on the internet
5. I stay up late and feel sleepless due to the time I 16 39 28 4 87 2.77 ME
spend on the internet
 27

Composite Mean 2.94 ME

Legend:
WM - Weighted Mean 4- Very Effective (VE)
QIR- Qualitative Response 3- Moderately Effective (ME)
2- Slightly Effective (SE)
1- Not Effective (NE)

Table 4
(Continuation)
PERSONAL FACTORS AFFETING THE ACADEMIC FREQUENCY COUNT
WM QIR
PERFORMANCE OF THE STUDENTS 4 3 2 1 TOTAL
G Owned Textbooks/Learning Materials

1. I bought textbooks that are necessary for this course 58 25 2 2 87 3.60 VE

2. I borrow books from senior students 10 24 34 19 87 2.29 SE

3. I still have my previous learning materials from High 30 33 16 8 87 2.98 ME

School
4. I have learning materials provided by the teachers 41 35 8 3 87 3.31 ME

5. I photocopy books instead of buying them 9 11 41 26 87 2.03 SE

2.84 ME
Composite Mean

Overall Mean 3.12 ME

Legend:
WM - Weighted Mean 4- Very Effective (VE)
QIR- Qualitative Response 3- Moderately Effective (ME)
2- Slightly Effective (SE)
1- Not Effective (NE)

B. Institutional Factors. Table 5 shows the institutional factors affecting the academic

performance of the first-year accountancy and accounting related courses students in

Financial Accounting and Reporting subject. It shows that lecturer’s competence were

moderately effective and got the highest composite mean at 3.32.

 28

According to Moerdiono, Prihatining, Sangadji, and Suwarni (2018), lecturers

who have personal, social and professional skills improve the quality of learning. A high

learning quality has a positive effect on the academic performance of the students. It was

in conformity with the study of Muzenda (2013), that lecturer’s competence have a

positive influence on the academic performance of students.

Table 5 also shows that, the effects of online class were slightly effective and got

the lowest composite mean at 2.39. This implies that online class is not a very effective

teaching method. Overall, the institutional factors affecting the academic performance of

the first-year accountancy and accounting related courses students were moderately

effective at 2.88.

Table 5
Institutional Factors Affecting the Academic Performance of First-Year Accountancy and
Accounting Related Courses Students in Financial Accounting and Reporting Subject
INSTITUTIONAL FACTORS AFFETING THE FREQUENCY COUNT
ACADEMIC PERFORMANCE OF THE WM QIR
STUDENTS 4 3 2 1 TOTAL

A School Attended During Senior High School

1. The school is far from my house 39 27 12 9 87 3.10 ME
2. The school has available learning materials (i.e
29 42 14 2 87 3.13 ME
books, problem sets, etc.)
3. The school hires non-accounting graduate to
4 15 33 35 87 1.86 SE
teach an accounting subject
4. The school effectively adopts to online classes
10 36 31 10 87 2.53 ME
set up
5. The school provides ways for students to cope
with the lessons in online class (i.e laptops, tablet, 8 28 35 16 87 2.32 SE
flashdrive, etc.)
Composite Mean 2.59 ME
B Lecturer’s Attendance
1. The teacher is always present 21 45 20 1 87 2.99 ME
2. The teacher comes to class on time 21 42 24 0 87 2.97 ME
3. The teacher gives activities when he/she can’t
35 49 3 0 87 3.37 ME
come to class
 29

4. The teacher is always on meeting or on travel

5 26 44 12 87 2.28 SE
business
5. The teacher is interrupted and goes to a meeting
4 44 31 8 87 2.51 ME
or some other urgent matter
Composite Mean 2.82 ME
Legend:
WM - Weighted Mean 4- Very Effective (VE)
QIR- Qualitative Response 3- Moderately Effective (ME)
2- Slightly Effective (SE)
1- Not Effective (NE)

Table 5
(Continuation)
INSTITUTIONAL FACTORS AFFETING THE FREQUENCY COUNT
ACADEMIC PERFORMANCE OF THE WM QIR
STUDENTS 4 3 2 1 TOTAL

C Lecturer’s Competence
1. The teacher is a CPA or accounting graduate or
65 19 3 0 87 3.71 VE
at least has mastery on the basic of accounting
2. The teacher’s discussion and explanation are
27 47 12 1 87 3.15 ME
clear
3. The teacher is organized in presenting subject
37 36 12 2 87 3.24 ME
matters by systematically following course outline
4. The teacher provides varied activities and
36 44 6 1 87 3.32 ME
examples
5. The teacher uses an effective teaching method 28 46 12 1 87 3.16 ME
Composite Mean 3.32 ME
D Lecturer’s Attitude
1. The teacher motivates his students to give their
43 34 10 0 87 3.38 ME
best effort
2. The teacher shows smartness, confidence,
39 41 7 0 87 3.37 ME
firmness in making decisions
3. The teacher has an appealing personality with
26 49 12 0 87 3.16 ME
good sense of humor
4. The teacher is open to suggestions and opinions 30 46 10 1 87 3.21 ME
5. The teacher provides clarification, discussion
40 41 6 0 87 3.39 ME
and correct answer on the problem we solve
Composite Mean 3.30 ME
E Effects of Online Class
1. I had improved my knowledge and skills during
10 44 27 6 87 2.67 ME
online classes
2. I learned a lot during online classes 6 18 51 12 87 2.21 SE
3. I still remember the lessons I learned during
2 27 48 10 87 2.24 SE
online classes
 30

4. I am confident with my skills and knowledge

7 17 49 14 87 2.20 SE
due to online class discussion
5. I was able to master the basic of accounting 13 40 25 9 87 2.66 ME
Composite Mean 2.39 SE
Overall Mean 2.88 ME
Legend:
WM - Weighted Mean 4- Very Effective (VE)
QIR- Qualitative Response 3- Moderately Effective (ME)
2- Slightly Effective (SE)
1- Not Effective (NE)
 31

Relationship Between both the Personal and Institutional Factors to the Academic

Performance of First-Year Accountancy and Accounting Related Students

Table 6 shows that the personal and institutional factors have a significant

relationship towards academic performance.

Table 6

Relationship Between both the Personal and Institutional Factors to the Academic

Performance of First-Year Accountancy and Accounting Related Students

Factors Test Statistics Used Coefficient P-value Decision Interpretation

Multiple Regression Significant

Personal Factors 20.61 0.01 Reject Ho
Analysis relationship

Multiple Regression Significant

Institutional Factors 3.85 0.03 Reject Ho
Analysis relationship

Ho: There is no significant relationship between both the personal and institutional
factors to the academic performance of first-year accountancy and accounting related
students
α- 0.05 level of significance

It was in conformity with the study of Alani, and Hawas, (2021) that personal and

institutional factors influences and have a significant relationship to the academic

performance of the students. It was also stated in the study of Sebrina, Serly, Taqwa,

(2018) that internal and external factors contribute to accounting student’s performance.
 32

Chapter 5

SUMMARY, FINDINGS, CONCLUSION, AND RECOMMENDATIONS

This chapter presents the summary of the study and the conclusion based on the

findings and finally, the recommendations as the complement of the study.

Summary

This study on the factors affecting the academic performance of first-year

accountancy and accounting related courses students in Financial Accounting and

Reporting subject S.Y. 2022-2023, sought answers to the following questions:

1. What is the profile of first-year accountancy and accounting related students in

terms of:

a. Age

b. Gender

c. Strand Taken During Senior High School

d. Monthly family income

e. Final Grade in Financial Accounting and Reporting

2. What are the factors affecting the academic performance of first year accountancy

and accountancy related students of Catanduanes State University in terms of:

A. Personal Factors

B. Institutional Factors
 33

3. What is the relationship between the personal and institutional factors to the

academic performance of first year accountancy and accountancy related

students?

This research on the factors affecting the academic performance of the first-year

accountancy and accounting related courses students in Financial Accounting and

Reporting subject used descriptive research using questionnaire as the data gathering tool.

Total population sampling method is used in the study since the population is too small.

Descriptive statistics such as frequency count, weighted mean, composite mean and

percentage was used to identify and measure the factors affecting the academic

performance of the first-year accountancy and accounting related courses students; to test

the hypothesis the researchers used multiple regression analysis as a tool.

Findings

The following are the findings of the study:

Profile of First-Year Accountancy and Accounting Related Students

Age. Out of 87 respondents, 69 or 79.3% are in the age of 18-19 years old; and

18 or 20.7% are in the age of 20-21 years old. This study reveals that majority of the

respondents are young adults in the age of 18-19 years old.

Gender. Out of 87 respondents, 70 or 80.5% are female; and 17 or 19.5% are

male. This study shows that the majority of respondents are female.
 34

Strand Taken During Senior High School. Out of 87 respondents, 79 or 90.8%

took ABM; 5 or 5.7% took HUMMS; 2 or 2.3% took GAS; and 1 or 1.1% took STEM.

This study shows that majority of the respondents took ABM during their senior high

school.

Monthly Family Income. Out of 87 respondents, 41 or 47.1% have an income

less than ₱10,000; 23 or 26.4% have an income of ₱10,001-₱20,000; 9 or 10.4% have an

income of ₱30,001-₱40,000; 8 or 9.2% have an income greater than ₱40,000; and 6 or

6.9% have an income of ₱20,001-₱30,000. This study reveals that majority of the

respondents are poor with a monthly family income of less than ₱10,000.

Final Grade in Financial Accounting and Reporting. Out of 87 respondents, 26

or 29.9% have a grade between 1.5 and 1.9; 26 or 29.9% have a grade between 2.0 and

2.4; 22 or 25.3% have a grade between 2.5 to 2.9; and 13 or 14.9% have a grade between

1.0 and 1.4. This study reveals that the majority of respondents have grades between 1.5

to 1.9 and 2.0 to 2.4.

Factors Affecting the Academic Performance of the First-Year Accountancy and

Accounting Related Courses Students

A. Personal Factors. The personal factors affecting the academic performance of the

first-year accountancy and accounting related courses students in Financial Accounting

and Reporting subject, shows that motivation were very effective and got the highest

composite mean at 3.73. While library habits were moderately effective and got the

lowest composite mean at 2.55

 35

Overall, the personal factors affecting the academic performance of the first-year

accountancy and accounting related courses students were moderately effective at 3.12.

B. Institutional Factors. The institutional factors affecting the academic performance

of the first-year accountancy and accounting related courses students in Financial

Accounting and Reporting subject, shows that lecturer’s competence were moderately

effective and got the highest composite mean at 3.32. While the effects of online class

were slightly effective and got the lowest composite mean at 2.39.

Overall, the institutional factors affecting the academic performance of the first-

year accountancy and accounting related courses students were moderately effective at

2.88.

Relationship Between both the Personal and Institutional Factors to the Academic

Performance of First-Year Accountancy and Accounting Related Students

The personal and institutional factors have a significant relationship towards the

student’s academic performance.

Conclusions

Based on the findings of this study, the profile of first-year accountancy and

accounting related students revealed that, the majority of them are young adults in the age

of 18-19 years old, female, took ABM during their senior high school, poor with a

monthly family income of less than ₱10,000, have grades between 1.5 to 1.9 and 2.0 to

2.4.
 36

In terms of personal factors affecting the academic performance of the first-year

accountancy and accounting related students, motivation got the highest composite mean

which indicates that the student’s motivation is what drives them to do their best and

attain good academic performance. While library habits got the lowest composite mean,

which implies that the students rarely borrow and read books from the library.

When it comes to institutional factors affecting the academic performance of the

first-year accountancy and accounting related students, lecturer’s competence got the

highest composite mean, which implies that the lecturer’s knowledge, skills and teaching

techniques are the primary reasons that helps the students to perform well academically.

While the effects of online class got the lowest composite mean which suggest that online

class is not a very effective teaching method.

This study proved that the personal and institutional factors have a significant

relationship towards the student’s academic performance. Therefore maintaining and

improving these factors can improve the student’s academic performance.

Recommendations

The researchers would like to recommend the following:

1. As library habits got the lowest composite mean in terms of personal factors affecting

the student’s academic performance, we recommend that the the library should update

their books to have all the necessary references for students to read and borrow. As the

majority of first-year accountancy and accounting related students do not borrow and

read books from the library, we can only assume that there is a lack of available books

that they can acquire. Therefore having available amount of books necessary for the
 37

students to learn can help them in their studies and may help them in achieving a high

academic performance.

2. In terms of institutional factors, the effects of online class got the lowest composite

mean. Based on the findings, the majority of students were not able to learn a lot, they do

not remember the lessons discussed during online class and are not confident with their

skills, this suggest that the lack of face to face interaction is what led to this result.

Therefore online class is not an effective teaching method and should only be used if

necessary and face to face is highly recommended.

 38

REFERENCES:

Agas et al.(2019).Factors Affecting the Academic Performance of Freshmen Students

Major Ii English at Bestlink College of the Philippines.Ascendens Asia

Singapore.

Akenbor, C. O., & Ibanichuka, E. A. (2014). Institutional factors influencing the

academic performance of students in principles of accounting. International

Journal of Higher Education Management (IJHEM), 1(1), 15-26.

Akiri, A. A. (2013). Effects of Teachers' Effectiveness on Students' Academic

Performance in Public Secondary Schools; Delta State - Nigeria. Journal of

Educational and Social Research, 105.

Alani, F., Hawas, A., (2021).Factors Affecting Students Academic Performance: A Case

Study of Sohar University.ResearchGate.

Alanzi, K. A. (2015). Determinants of students' performance in cost accounting. World

Journal of Management, 6(1), 136-152.

Ali W., Bhatti S., Khursheed Lodhi S., Latif Khan Y. (2019).Does Absenteeism Affect

Academic Performance Among Undergraduate Medical Students? Evidence From

“Rashid Latif Medical College (RLMC).Dovepress.

 39

Alutu, A., & Osa-Edoh, G.(2012). A survey of students study habits in selected

secondary schools: Implication for counseling. Current Research Journal of Social

Sciences, Vol. 4 (3), 228-234.

Egunsola, A.O. (2014). Influence of home environment on academic performance

of secondary school students in Agricultural Science in Adamawa State Nigeria.

Journal of Research and Method in Education, 4(4), pp.46-53.

Fazal, S. et. al (2012). The role of academic skills in academic achievement of students:

A closer focus on gender. Pakistan Journal of Psychological Research, Vol. 27

(1), 35-51.

Fei, G.C., Jusoh, A., Kowang, T.O., & Long, S.T. (2016).The Linkage of Lecturers’

Competencies & Student Performance: A Case Study in Malaysia. The Social

Sciences. Vol. 11, No. 3, 297-300.

Garcia, A.(2017).Factors Affecting Student’s Academic Performance.Sun.Star

Pampanga.

Gibson, C., Rankin, S. & York, T.(2015)."Defining and Measuring Academic Success,"

Practical Assessment, Research, and Evaluation: Vol. 20 , Article 5. DOI:

https://doi.org/10.7275/hz5x-tx03

Gilbert, M. (2018). Student performance is linked to connecting effectively with teachers.

Journal of Research in Innovative Teaching & Learning.

https://doi.org/10.1108/JRIT-05-2018-0010.
 40

GRIN, (2018).The Effect of Attendance on Students' Academic Performance. An

Empirical Study in Bangladesh, Munich.GRIN Verlag.

https://www.grin.com/document/583627

Hulleman C. & Hulleman T. (2018).An Important Piece of the Student Motivation

Puzzle.FutureEd.

Junio -Pachejo, S., & Allaga, W. A. (2013). Academic Predictors of the Licensure

Examination for Teachers’Performance of the Rizal Technological University

Teacher Education Graduates(Vol. 4). Retrieved from www.asianjournal.com

Mandimika, E., Matamande, W., Nyikahadzoi, L., & Taderera, E.(2013). Determinants

of students’ academic performance in four selected accounting courses at

University of Zimbabwe. Research in Higher Education Journal, 1-9.

Mendezabal, M. J. N. (2013). Study Habits and Attitudes: The Road to Academic

Success. Open Science Repository Education, Online(open-access), e70081928.

doi:10.7392/Education.70081928

Muzenda, A. (2013). Lecturers' Competences and Students' Academic Performance.

International Journal of Humanities and Social Science Invention. Vol. 3, Issue. 1,

06-13.

Parajuli, M. & Thapa, A.(2017).Gender Differences in the Academic Performance of

Students.ResearchGate.
 41

Sæle, R. G., Dahl, T. I., Sørlie, T., & Friborg, O. (2017). Relationships between learning

approach, procrastination and academic achievement amongst first-year

university students. Higher Education, 74(5), 757-774.

Sebrina N., Serly V., Taqwa, S.(2018).The Determinant Factors Comprising Students’

Performance in The Digital Era.Atlantis Press.

Seow, P. S., G. Pan, and J. Tay. (2014). “Revisiting the Determinants of Students’

Performance in an Undergraduate Accountancy Degree Programme in

Singapore.” Global Perspectives on Accounting Education 11: 1–23.

Wigfield, A., Tonks, S., and Klauda, S. L. (2016). “Expectancy-value theory,” in

Handbook of Motivation in School, 2nd Edn. eds K. R. Wentzel and D. B.

Mielecpesnm (New York, NY: Routledge), 55–74.

 42

ATTRIBUTION TABLE

CONCEPTS/IDEAS REFERENCES

A. PERSONAL FACTORS Alani, F., & Hawas, A., (2021). Factors Affecting

Students Academic Performance: A Case Study of Sohar

University. ResearchGate. Retrieved from

B. INSTITUTIONAL
FACTORS https://www.researchgate.net/publication/354723769_Fac

tors_Affecting_Students_Academic_Performance_A_Cas

e_Study_of_Sohar_University
 43

APPENDICES
 44

APPENDIX A

SURVEY QUESTIONNAIRE

The purpose of the survey is to collect data and analyze the factors affecting the

academic performance of first-year accountancy and accounting related courses students

in learning financial, accounting and reporting subject.

I. Profile of the respondent

Direction: Please check (✓) the appropriate space provided corresponding to your
answer
1. Name(optional):_______________________ Gender: Male Female
2. Age
£ 18-19 years old
£ 20-21 years old
£ 22-23 years old
£ Others(Please Specify)________
3. Strand taken during Senior High School
£ Accountancy, Business and Management (ABM)
£ Humanities and Social Sciences (HUMMS)
£ Science, Technology, Engineering, and Mathematics (STEM)
£ General Academic Strand (GAS)
£ Others(Please Specify)____________
4. Monthly Family Income
£ Equal to or less than ₱10,000
£ Between ₱10,001 to ₱20,000
£ Between ₱20,001 to ₱30,000
 45

£ Between ₱30,001 to ₱40,000

£ Greater than ₱40,000
5. Final Grade in Financial Accounting and Reporting:
£ 1.0 - 1.4
£ 1.5 - 1.9
£ 2.0 - 2.4
£ 2.5 - 2.9
£ 3.0 and below

II. Personal Factors Affecting the Academic Performance of the students

Direction: Please check (✓) and rate yourself honestly based on what you actually do
given the statements using the following scales:

Rating Description Descriptive Equivalent

4 Strongly Agree When the factors affects the academic

performance ranges from 76-100%

3 Agree When the factors affects the academic

performance ranges from 51-75%

2 Disagree When the factors affects the academic

performance ranges from 26-50%

1 Strongly Disagree When the factors affects the academic

performance ranges from 1-25%

A Class Attendance 4 3 2 1

1. I am always present

2. I am frequently late

3. I study the lessons I missed if I was absent from the class

4. I provide an excuse letter if I was absent from the class

5. I prepare my activities/assignments that I missed if I was absent

 46

B Participation

1. I actively participate in every discussion

2. I pay attention and listen during every discussion

3. I prepare my activities and assignments

4. I pass my activities and assignments on time

5. I cooperate with my groupmates during group activities

C Motivation

1. I want to get good grades in every subject

2. I am interested in this course

3. I want to become an accountant someday

4. I want to do my best for my family

5. I do not want to fail

D Study Habits

1. I exert more effort when I do difficult tasks

2. I spend my vacant time in doing assignments or studying my lessons

regularly

3. I study and prepare for quizzes and tests

4. I study harder to improve my performance when I get low grades

5. I spend less time with my friends during school days to concentrate

more on my studies

E Library Habits

1. I go to the library to study my own books and learning material

2. I borrow books from the library

3. I go to the library to look for information

4. I go to the library to do my activities and assignments

5. I go to the library to read books and magazines

 47

F Internet Habits

1. I search the web for necessary information regarding my assignments

and activities

2. I spend less time on social media and concentrate on my studies

3. I spend most of my time on social media during my vacant time

4. I get interrupted when doing my activities/tasks because of the time I

spend on the internet

5. I stay up late and feel sleepless due to the time I spend on the internet

G Owned Textbooks/Learning Materials

1. I bought textbooks that are necessary for this course

2. I borrow books from senior students

3. I still have my previous learning materials from High School

4. I have learning materials provided by the teachers

5. I photocopy books instead of buying them

III. Institutional Factors Affecting the Academic Performance of the students

Direction: Please check (✓) and rate each item to what extent your teachers, your
previous school and you yourself have shown in the statements using the following scale:

Rating Description Descriptive Equivalent

4 Strongly Agree When the factors affects the academic

performance ranges from 76-100%

3 Agree When the factors affects the academic

performance ranges from 51-75%

2 Disagree When the factors affects the academic

performance ranges from 26-50%

1 Strongly Disagree When the factors affects the academic

performance ranges from 1-25%

A School Attended During Senior High School 4 3 2 1

 48

1. The school is far from my house

2. The school has available learning materials (i.e books, problem sets,
etc.)

3. The school hires non-accounting graduate to teach an accounting

subject

4. The school effectively adopts to online classes set up

5. The school provides ways for students to cope with the lessons in
online class (i.e laptops, tablet, flashdrive, etc.)

B Lecturer’s Attendance

1. The teacher is always present

2. The teacher comes to class on time

3. The teacher gives activities when he/she can’t come to class

4. The teacher is always on meeting or on travel business

5. The teacher is interrupted and goes to a meeting or some other urgent

matter

C Lecturer’s Competence

1. The teacher is a CPA or accounting graduate or at least has mastery

on the basic of accounting

2. The teacher’s discussion and explanation are clear

3. The teacher is organized in presenting subject matters by

systematically following course outline

4. The teacher provides varied activities and examples

5. The teacher uses an effective teaching method

D Lecturer’s Attitude

1. The teacher motivates his students to give their best effort

2. The teacher shows smartness, confidence, firmness in making

decisions
 49

3. The teacher has an appealing personality with good sense of humor

4. The teacher is open to suggestions and opinions

5. The teacher provides clarification, discussion and correct answer on

the problem we solve

E Effects of Online Class

1. I had improved my knowledge and skills during online classes

2. I learned a lot during online classes

3. I still remember the lessons I learned during online classes

4. I am confident with my skills and knowledge due to online class

discussion

5. I was able to master the basic of accounting

Thank you for devoting your precious time to answer this survey. We appreciate
your response. All of the answers you provide in this survey will be kept confidential.

Adopted solely from: Aggarwal, S.(2014).Factors affecting the academic performance of

college students.SlideShare.
 50

APPENDIX B
Letter to the Respondent
 51

CURRICULUM VITAE
Researcher 1

PERSONAL INFORMATION

Name: Neil Francis T. Arango

Sex: Male

Birthday: August 04, 2000

Birthplace: Eastern Bicol Medical Center, Virac, Catanduanes

Age: 22 years’ old

Address: 019 Quirino Highway, District III, San Miguel,

Catanduanes

Religion: Roman Catholic

Civil Status: Single

EDUCATIONAL BACKGROUND:

Tertiary: Catanduanes State University

Program: Bachelor of Science in Accountancy

Secondary:

Senior High School: Catanduanes State University-Laboratory

School

Track/Strand: Accountancy, Business and Management (ABM)

Junior High School: San Miguel Rural Development High School

Elementary: San Miguel Central Elementary School

 52

CURRICULUM VITAE
Researcher 2

PERSONAL INFORMATION

Name: Jimmy V. De los Santos Jr

Sex: Male

Birthday: July 13, 2000

Birthplace: Pagsangahan, San Miguel, Catanduanes

Age: 22 years’ old

Address: Pagsangahan, San Miguel, Catanduanes

Religion: Roman Catholic

Civil Status: Single

EDUCATIONAL BACKGROUND:

Tertiary: Catanduanes State University

Program: Bachelor of Science in Accountancy

Secondary:

Senior High School: San Miguel Rural Development High School

Track/Strand: Science, Technology, Engineering, and

Mathematics (STEM)

Junior High School: San Miguel Rural Development High School

Elementary: Pagsangahan Elementary School

 53

CURRICULUM VITAE
Researcher 3

PERSONAL INFORMATION

Name: Keanu G. Teves

Sex: Male

Birthday: July 21, 2000

Birthplace: Eastern Bicol Medical Center, Virac, Catanduanes

Age: 22 years’ old

Address: Lanao, Virac, Catanduanes

Religion: Roman Catholic

Civil Status: Single

EDUCATIONAL BACKGROUND:

Tertiary: Catanduanes State University

Program: Bachelor of Science in Accountancy

Secondary:

Senior High School: Catanduanes National High School

Track/Strand: Accountancy, Business and Management (ABM)

Junior High School: Viga Rural Development High School

Elementary: Viga Central Elementary School