GENSANTOS FOUNDATION COLLEGE, INC.

Bulaong Extension, General Santos City 9500

Factor’s Affecting the Increasing of Shifter’s Population of BSA

Department in GenSantos Foundation College, Inc. For A.Y. 2022-2023

Deragun, Farhanisa T.

Pangonotan, Fairouzah D.

March 2023
 CHAPTER I

The Problem and It’s Setting

This chapter presents: background of the study, statement of the problem,

objectives of the study, significance of the study, proposed scope and delimitation of the

study that will shed light to the readers regarding the study.

Background of the Study

Nowadays, Bachelor of accountancy become one of the hardest and challenging

program to take in college, with a high rate of student shifting to another program

because they can’t withstand the demands of accountancy. Although it requires only

basic mathematical operations, what makes it difficult to use is analytical and logical

thinking. Rigid training and a difficult board exam complete the list of obstacles for this

course. The course asks for its students to have great analysis skills that are based on

various concepts and theories more than just using simple process methods. Many

hardships and struggles will be encountered by the students along the way and they

must have a combination of knowledge, skills and right attitude to surpass and succeed

the course.

Bachelor of Science in Accountancy (BSA) is a four-year program which

provides general accounting education to learners who wish to pursue a professional

career as accountants, particularly as public accountants for the civil

service. Accountancy involves providing assurance and audit services for statutory
financial reporting, tax-related services, and management advisory services.

Accounting professionals assist various stakeholders in making economic decisions.

Accountancy is an ideal career for incoming college students. Mathematical in nature

and involves comprehensive calculations as well. You need to analyze the financial data

of an organization for the entire year and then perform the calculations accordingly.

Accountancy students go through board exam or Certified Professionals

Accountants Licensure Exam (CPALE) to become licensed professional accountants.

Moreover, the Philippine board exam has had a low passing rate for the past

consecutive years. The average passing rate from May 2017 to the recent May 2022

CPALE is only 23.51%.

According to Rellin R. (2020), Every year, two board examinations take place one

in May and one in October. The said exam usually reaches a mere 50% passing rate

making it one of the most probable hardest board exams currently present in the country.

Also present in this program are the zero-based grading systems, grade retention

policies, and qualifying exams that screen the abilities of students. Because of these

grueling challenges, individuals may suffer from mental strain and tension. Being involved

in the Accountancy program not only brings sleepless nights and tons of readings but it

also brings stress–the main cause of anxiety.

The researchers would like to conduct this study to determine the factors

affecting the increasing of shifters population of BSA department. Moreover, the

researchers would also like to know if the 3 factors affect the decision of the students to

leave the program.

Statement of The Problem

This study aims to determine the Factors Affecting the Increasing of Population

of Students to shift to other courses from BSA Department.

Specifically, it attempts to answer the following questions:

1. What is the demographic profile of 3rd year BSA in terms of:

1.1. Age

1.2. Gender

1.3. Working/Full time student

1.4. Academic Status

1.4.1 Regular

1.4.2 Irregular

1.5. Students Schedule

1.5.1. Morning class

1.5.2. Afternoon class

2. What are the factors affecting the increasing of shifters population of BSA

Department in GFI?

2.1 Academic issues

2.2 Financial issues

2.3 Influential issues

3. Is there any significant influence of the factors affecting the shifter’s population?

Objectives of the Study

The main purpose of this study is to determine the Factors Affecting the Shifters’

Population of BSA students in GenSantos Foundation College, Inc. A.Y. 2022-2023.

Specifically, this study attempts to answer the following objectives:

1. To determine the common reasons why BSA students shift to another and how

do these reasons affect their studies.

2. To produce a researched-based data on why shifters’ population of BSA

department keep on increasing.

3. To understand why BSA students decided to shift to another course.

Significance of the Study

This study is significant because it shows valid data and information that are

helpful to college students. Furthermore, it is beneficial to the following:

GenSantos Foundation College, Inc. The results of the study would benefit the

school because it can help for the improvement and development of the school’s

curriculum. By conducting this study, it can identify the factors affecting the increase of

shifters’ population from BSA department. With this, the school could provide solutions

to the issues/ problems of the students.

 To the Students. This study is favorable to the Bachelor of Science in

Accountancy students. Knowing the information about tthis study will help the students

to know the possible factors why other students decided to shift to other course. This

will also help them to make some adjustments and run down the problem.

To the Parents. The parents serve as a major influence in their children's career

decision-making. They could encourage them to choose an accounting career by

stressing the value of each child’s personal interests. The parents are also the most

affected in the case of shifting because they have already set high expectations about

their child’s success and paid tuition fees. This study will help them to understand why

BSA students decide to shift to other courses. This will also serve as their guide to

support and help them to cope up or refrain them in shifting.

To the School Faculties. This study contains information that is relevant for

school faculties. By analyzing this study, they will be able to understand the common

reasons why the Bachelor of Science in Accountancy students decide to shift to other

course. It can also help them to assist their students by improving their teaching skills

and strategies or by guiding them towards a better future.

To the Future Researchers. This study will be beneficial to the future

researchers. This will be helpful for their future research as one of their reference, and

basis for further investigation about the factors affecting the increase of shifters’

population in BSA department.

Proposed Scope and Delimitations

The study focus on the factors affecting the increase of shifters’ population of

Bachelor of Science in Accountancy Department in GenSantos Foundation College, Inc.

for academic year 2022-2023. The researcher selected twenty (20) students in 3rd year

level in Bachelor of Science in Management Accounting course.

The research was limited to the 3rd year Bachelor of Science in Management

Accounting as respondents for this study because they have the largest population of

shifters from Bachelor of Science in Accountancy course.

 CHAPTER II

Review of Related Literature and Studies

This chapter discusses theoretical framework, relevant literature and studies,

research gap analysis, conceptual framework, definition of term that are useful and

necessary in any research and intensive practice. It provides significant data and

additional require information including journals and from internet sources based on the

results of several studies related to this work.

Theoretical Framework

The researchers would be utilizing the journal of Education for Business by

Charles A. Malgwi, Martha A. Howe, and Priscilla A. Burnaby from pages 257 to 287

with regards to “Influences on Students' Choice of College Major” (2005). and the study

done by Malubay, Mercado and Macasaet, “Factors Affecting the Decision of Freshmen

Students in Pursuing Hospitality and Tourism Programs” (2015). The group would like to

take inspiration in formulating survey questions. And from how the authors answered

questions 1 and 3 of the study, “Q1: To determine the demographic profile of the

respondents and Q2: To determine the significant relationship between the

demographics of the respondents and the factors affecting their decision?” Malubay et

al. (2015). The researchers are conscious of the theoretical framework of the study that

categorizes into 3 factors which are financial issues, academic issues, and interest
issues. Under the 3 factors, the researchers would distribute a survey questinnaire to

the students, to know if how many students are influence by the factors which consist of

12 influences through a Likert scale. Then arrange the rank of 12 influences from the

most to the least influences (see chart 1.0). The researchers would like to distribute the

survey questionnaire to determine the demographic profile of the accountancy students,

the factors of the study and if there are any significant influence of the factors to the

decision and reason of the accounting student to shift program. It is important for the

researchers to curate the questionnaire in a manner that would answer the statement of

the problem of the study. It is how the group form conceptual framework of this

research, see Chart 1.1 for visualization.

-Tuition Fees

- Transportation Fees
Financial Issues
- Allowance

-Time Management

What are the - Cut off Grades

factors affecting the Academic Issues - Major too difficult
decision of
accountancy to - Social Life
shift?

-Parents

- Friends

- Students
Influential issues
Issues -Families

- Teachers
 Chart 1.0

Review of Related Literature

As noted by Sigue (2018) BSA is a four or five-year course (depending on the

school) that provides a general accounting education. The program will give you a

working knowledge in public accounting, taxation, business, auditing, and business

research. After passing the licensure exam, you will earn your Certified Public

Accountant (CPA) license! The registration is authorized by the Professional Regulatory

Commission – Board of Accountancy (PRC-BOA).

As stated by Alamis (2021), Shifting courses means you'll have to restart again,

part with old friends and meet new ones, and basically enter a whole new world. Going

out of our comfort zones might be overwhelming.

According to Rellin R. (2020), Every year, two board examinations take place–

one in May and one in October. The said exam usually reaches a mere 50% passing

rate making it one of the most probable hardest board exams currently present in the

country. Also present in this program are the zero-based grading systems, grade

retention policies, and qualifying exams that screen the abilities of students. Because of

these grueling challenges, individuals may suffer from mental strain and tension. Being

involved in the Accountancy program not only brings sleepless nights and tons of

readings but it also brings stress–the main cause of anxiety.

As stated by Campbell (2019), Millions of students are enrolled in the accounting

courses each year. The demand for accountants is increasing as well given the
increase in number of businesses annually. Therefore, it is important for students to

learn the required skills in universities to perform better when they reach the

professional stage of their lives. However, accounting students do not have a smooth

and steady path towards their profession. There are several obstacles that they have to

overcome. Here are some of the most common problems faced by most of the students

in this field. Selecting The Right Industry, this is the first and foremost problem faced by

most of the accounting students even before getting into this field. This field is

something that confuses a lot of individuals. The first issue that comes forward is

selecting the right industry. Managing Budget, there a lot of accounting courses out

there. Most of them are really expensive for the students to manage budget effectively.

Therefore, this is one of the most severe problems faced by them. Budget can be

maintained in a number of ways. Maintaining A Healthy Social Life, even if you

successfully get into the field of accounting, it is much more difficult to have a healthy

social life given the burden of studies. University is not only about academics. It is much

more about meeting new people and developing yourself as an attractive personality.

This is really difficult to manage in accounting universities because the burden of

studies is immense which cannot be underestimated. Competition for Jobs, this is

perhaps the biggest difficult accounting students face in the field. There are thousands

of students in each university but the jobs are relatively less. This makes the

competition much fiercer than it used to be. The Bottom Line, above are some of the

major problems faced by a lot of accounting students in this field. However, this is not

an exhaustive list. There are several other problems are depending upon the individual

circumstances.
 According to Antaran (2019), shifting means you will be changing your individual

program of study. Shifting is not the easiest thing to do simply because different courses

have different requirements. You might have to take extra classes during the summer or

the next semester.

As indicated by Montefalco (2023), For others, when they hear that you’re an

Accountancy student, it means that you are intelligent and good in solving problems, but

it’s not easy to be an accountant student.

Many BSA students failed and shifted to other courses because of the retention policy.

You need to maintain your grade at least 2.00 or higher in accounting subject and also

includesome minor subject like ECO 101(Economics) and BM101 (Business Math).

Some students find it difficult to maintain their grades. Some students find it difficult to

maintain their grades. For some reasons they fail to maintain it.

As noted by Brian (2018), As an accounting student, one of the most challenging

parts of your student life would be the time spent completing regular account homework

assigned by the teachers. In many cases, students find it too difficult to finish homework

related to accounting by themselves given the time-consuming nature of these

assignments. Moreover, with the education system changing, students are spending

lesser time in classes, and are assigned more tasks to complete at home keeping them

busy. Some of the most common challenges faced by accounting students when it

comes to their homework. Unclear concepts, if you happen to be an accounting student,

it is critical that you get all your doubts cleared the moment they arise at the time of

learning. If you fail to do this, you are bound to face difficulties with your homework and

assignments in the future. Insufficient practice, accounting involves numbers and

statistics, and this further involves the type of theories, concepts and formulae which

cannot be mastered overnight. Practicing after lectures can go a long way towards

keeping concepts clear. Preparing notes can also be one of the most helpful acts you

can do for yourself, as these notes come in handy whenever you find yourself working

on your assignments or homework. Ask for help when the need arises, you should feel

no shame or dignity when it comes to seeking help from teachers or friends, in order to

clear any doubts that you may have in mind regarding a particular topic. Not doing so

will lead to unclear concepts, which will eventually obstruct you from finishing your

homework in a stress-free and timely manner. Many students fail to overcome this

challenge and avoid asking questions on time to get their doubts cleared. Make the best

out of resources There are numerous resources available to students in modern times

such as books, people, and especially the internet that can offer great accounting

homework help. All of these sources contain information related to possibly any problem

an accounting student may face, and a number of students do not seem to know this.

As indicated by Williams (2020), Intensity of the courses and rigorous topics

Accounting courses are rigorous and most students find themselves in daunting studies

to prepare themselves well, taking diverse courses in accounting, business, economics

and mathematics. For instance, first years of college for accountant majors are spent in

algebra, business statistics, calculus and elementary. statistics and economics, among

other courses. Time management - Accounting majors due to the nature of accounting

coursework need to prepare themselves for intense time management due to the ever

increasing workload. Organizations and clubs - With time almost scarce and workload

definitely heavy for accounting majors, lots of support is provided by diverse

organizations and clubs both for local and international students. Mentorship is provided

via strong alumni and other accounting and investment professional fraternities such as

Alpha Sigma Pi.

As stated by Divinel (2023), If you have decided to change course on the basis

that you aren't doing well academically in your current course you probably ought to

reconsider your decision, be honest with yourself, how much of the problem will be

solved by changing course, how much of the problem is due to your mismanagement of

your studies. If you are genuinely having problems with the course don't jump straight

into a course switch, speak to your tutor about your problems and there may be a

means to sort them out without such drastic (and potentially not very effective)

measures.

1As stated by Howard (2017), There are some hard things in accounting. One of

them is to understand that it uses words that are also used in everyday conversation,

but they have a different meaning in accounting. You have to suspend your

understanding to learn the new meanings. But, generally, accounting is not that hard.

There is a logic to it and you have to come to a level of comprehension on your own

terms.

According to Lovell (2014), The life of a finance student is often a far cry from the

non-stop parties and skipped lectures you might expect. From the very first year,

accountancy students have a lot to juggle as they study their way to a rewarding career.

Challenges to consider before choosing a degree in accountancy. Selecting the right

industry, accountancy is a profession that never lessens in demand, and trained

professionals can work in almost any field of business. Managing other people's riches
on a low budget, students are very rarely blessed with a luxury budget, so the irony of

learning to manage large business incomes as you count your own pennies can be

difficult for some students to take. Many undergraduates take a gap year before

embarking on an accountancy course to make sure they have enough funds to live

comfortably while they study, leaving them free during term time to focus on getting that

great degree. Maintaining a healthy social life, University is a time for socializing,

meeting new people and learning more about yourself on the path to adulthood.

Accountancy studies can be very demanding and often cut into time that would normally

be spent relaxing or socializing with friends. Getting formal, accountancy is a very

computer-orientated career that doesn't necessarily include a great deal of flexibility,

and students can sometimes find it difficult to adjust to such a formal lifestyle after

graduation. Again, internships are a great way to gain an insight into working practices

before you're thrown in the deep end. Competition for graduate jobs, as such a high-

flying degree with a very clear employment goal, competition for graduate jobs can be

stiff. We encourage our students to use social media to network for opportunities; we

post any likely positions for our students on our own Twitter feed.

As stated by Sethi (2020), Accounting is a great profession with plenty of career

opportunities. In addition to this, accounting is not just a well-paid job, but also one of

the most ideal career paths for individuals who think with a mathematical mind. As we

all know, Accounting is the study, processing and measurement of various and

numerous business, economical, and financial information that involve taxes, cash,

debits, credits, and much more. With the increase in the numerical task, the process of

studying and analyzing accounting becomes a hair pulling job.

 According to Worthington (2022), The most difficult concept in accounting to

grasp is that everything is connected. Students like for things to fit in nice, neat

packages so that they learn one thing at a time. But every single accounting transaction

has the potential to affect all four financial statements. For example, a cash sale

increases revenue on the Income Statement, and increases cash on the Balance Sheet.

In addition, the increase in revenue increases the retained earnings on the Statement of

Owners’ Equity. And it also increases the cash received on the Statement of Cash

Flows. Generally, I saw the light come on sometime during an accounting major’s junior

year while taking intermediate accounting. But some students never get “it.” Some

students have contacted me after graduation and working for a year to excitedly tell me

that they now understood “it.”

As stated by Atraacta (2022), hardest parts of pursuing an accounting degree is

the part is seeing the endgame and actually getting a feel for accounting. College and

University level accounting courses are for the most part fodder. They really don't give

you an idea of what it's like in the job, whether that's industry or audit. The issue with

the courses is that everything is starting from scratch whereas when you actually get a

job, the company has templates and models that are already in place. So you can get

an idea for the moving parts a lot better because you don't need to sit there doing T-

charts or worry about the consolidation elimination entry.

According to Meeks (2023), Many people agree that Accounting is a challenging

major, but the degree of difficulty depends on your learning style. If you are a logical

thinker who enjoys working with functions and numbers, Accounting may not be as hard

for you as you think. On the other hand, if you struggle with basic math, computer
technology, or find technical reading difficult, then you may want to look at other

business programs as a major. If Accounting were easy, then everyone would be

accountants. If you enjoy working with numbers, understand mathematical formulas,

and have excellent organizational skills, you may excel in an Accounting career.

Accounting is not for everyone, but for some, it comes naturally. Do not be afraid to try a

new and exciting career path. You can use this path for many careers so it shouldn’t

hurt to try.

As indicated by Bratcher (2020), Accounting majors learn how to create, maintain

and audit a detailed and accurate system that displays the finances of a business or

organization. They study the theory behind accounting and learn how to analyze the

financial position of a firm or organization. Depending on your program, you may earn a

Bachelor of Business Administration or a Bachelor of Science in accounting. Schools

may also have different names for accounting majors, such as accountancy, accounting

and financial management, and accounting technology. A completed undergraduate

degree in accounting may qualify you to take the Uniform Certified Public Accountant

Exam, a qualification for practicing as an accountant, though in many cases, you may

need additional coursework. Future employers highly value skills like organization,

attention to detail, good time management, leadership and communication, which

accounting majors may develop over the course of their degree program.

As indicated by Ingram (2014), Most students who struggle with accounting treat

it like a math class, instead of treating it like a language course. It’s very difficult to learn

the subject when you spend a lot of time focusing on the numbers. The concepts and

terminology will lead you to the calculations.

 According to Collier (2017), Accounting is really about logic/algebraic problems,

so maybe give yourself a break from how and try some suduko puzzles. Some people

just find accounting confusing. Most people can do it, though, if they put in the time. You

don’t say what accounting course you’re taking, but in general, working on problems

(over & over) is the best way to get accounting down. If the book you have isn’t

explaining it well, try another book on the same topic—there are lots out there. You can

also go online and find examples of most accounting topics. A good accounting teacher

can help, but if you don’t have a good teacher a great way to learn is to have another

student teach you how to solve the problems. Maybe there is someone in your class

who seems to know what is going on? If your school has a Beta Alpha Psi society, the

students in it are required to tutor. (And don’t feel bad about asking a student to help—

by explaining a problem to you the student learns the material much better which will

help with the CPA exam.) If you’re honestly putting in the time and have good

teacher’s/study partners and you still find yourself lost, maybe walk away from

accounting, at least for a while. It isn’t important enough to drive yourself crazy.

As indicated by Sahu (2022), Accountancy is the practice of recording,

classifying, and reporting on business transactions for a business. It provides feedback

to management regarding the financial results and status of an organization. Recording,

the recording of business transactions usually involves several key transactions that are

handled on a repetitive basis, which are issuing customer invoices, paying supplier

invoices, recording cash receipts from customers, and paying employees. Classification,

is he results of the efforts of the preceding accountants are accumulated into a set of

accounting records, of which the summary document is the general ledger. Reporting, is
the aspects of accountancy are considerable, and so have been divided into smaller

areas of specialization, which are noted below. In short, accountancy involves each of

the preceding tasks recordation, classification, and reporting.

Review of Related Studies

Buenaventura, Cruz, Espeleta, Evangelista, Floresta, and legada (2022), The

researcher’s data gathered from previous studies have shown that every year, many

accountancy students, not just in Far Eastern University - Manila and Makati, would shift

to another course and pursue a different degree instead. From these studies, the

researchers have formulated different “factors” which could possibly influence a

student’s decision to shift to another course. Studies have also shown the different

reasons as to why they decided to leave and opt to find and enroll in different programs.

These were considered in the process of making this study. In order to gather answers

from different students, the researchers used a convenience sampling method to focus

on the population of Far Eastern University - Manila and Makati. From the data

gathered, mean and standard deviation were used to rank the categories of influences

that were formulated. The t-value and p-value methods were also used to compare the

results. The results of the analysis showed that overall, the “factors” which affected the

students’ decision to shift had no significant difference, whether it be positive or

negative. However, individually, the positive factor that affected most of the students are

job issues, in other words, they found a program that they think would provide them with

better job opportunities. As for the negative factor, personal and course preferences are
what affected them the most, indicating that the students shifted due to a personal

struggle with the course itself as well as other personal reason

A study by Wang (2020), This study aims to investigate the major factors

affecting business students', especially accounting students' career choices in China. A

questionnaire was designed by previous research to collect data in traditional Chinese

universities and Sino-Foreign cooperative universities. A Pearson correlation analysis

and a stepwise regression analysis was conducted based on the type of universities the

respondents from. Firstly, instructors' influence and earning expectations that play a role

in choosing a career have a positive significant association with traditional Chinese

students' academic performance. Earning expectations also significantly predict their

accounting grade. Secondly, earning expectations, job opportunities and social status

for a future career have a significant association with the academical performance of

students in Sino-Foreign cooperative universities. Family influence and social status in

choosing a career significantly predict their academic performance. The findings are

important for the accounting profession area to guide more accounting students to

choose work in the accounting field.

Gazkaz, Banimahd and Esmaili (2020), Several factors may affect students’

academic performance at universities. This study aims to measure and study these

factors using theories on academic performance. The present research enjoys a survey

method. Using stratified random sampling method, a total of 450 students majoring

accounting in 2011 at Islamic Azad university are randomly selected and finally, the

data was analyzed using T-test. The results show that gender, type of diploma, interest

and employment status are meaningfully related to the academic performance.

However, it has been proved that student's marital status and family role in choosing

major have no significant relationship with academic performance.

A study conducted by Cammayo and Gonazales (2022), The BS Accountancy

program is the most subscribed in the University. During the school year (SY) 2013 to

2015, 2,500 high school graduates enrolled in the University. Unfortunately, only a few

have survived the rigors of the program. The purpose of this research is to determine

the reasons for not succeeding in the program among the students. This study traced

the retention and attrition of the 491 BS Accountancy freshmen enrolled in the university

from School Year 2013 to 2015. On average, only 49% stayed in the BSA program as

sophomores, and 12% were qualified in the program when they reached the third-year

level. Most of the students (61%) who did not qualify for the program opted to shift to

BSBA Management Accounting. The primary reasons for not succeeding in the BSA

program were their failure to pass the battery examination, not meeting the minimum

grade requirement of accounting courses, and their failure to maintain a GWA of 2.0

and above in all the courses in the BSA program. The best predictors of succeeding in

the program were grades in Fundamentals of Accounting Part 2; Business Organization

and Management; Speech and Oral Communication; and Physical Science. This finding

could be used by the program management as the basis for enhancing the BS

Accountancy curriculum to possibly increase the number of students who will stay and

finish the program. The respondents suggested intensifying the conduct of tutorial and

review classes for qualifying examinations and lowering the cut-off GWA to 2.25 for the

first year and 2.0 for the second year

 Mahboub (2022), Factors affecting students' performance (SP) have been the

topic of continuing discussion among academics, instructors, and policy - makers. There

has been several research that tried to investigate this subject; however; most of those

research has concentrated on SP in America and Europe. Though, since cultural

dissimilarities might have a function in determining the factors that influence SP, it is

extremely vital to investigate those factors to the Lebanese society. The purpose of this

research is to investigate the factors affecting accounting SP at the faculty of business

administration at Beirut Arab University (BAU) in Lebanon. To achieve this, a

questionnaire was administered and distributed to 232 second and third-year

accounting students. The regression results reveal that the factors of gender, language,

class attendance, part time work, statistics grade and introductory accounting grade are

significantly and positively related to SP in accounting. Results also show that

extracurricular activity, high school grades and age have negative significant influence

on SP. Results also demonstrated that mathematics grade, high school accounting,

high school major, studying hours, nationality, student interest in accounting field,

marital status, class size, course load and instructor effectiveness are not significantly

associated with SP in accounting. These findings offer a significant contribution to

accounting literature and have imperative implications for accounting students,

university administrators and accounting instructors.

According to Motairi (2011), The purpose of this study is to investigate factors

affecting student performance in Arab Open University- Kuwait branch. To achieve this

objective, all graduate students during the academic year 2009-2010 were examined.

The graduates were 566 students, consisting of 353 female and 213 male students. The
data were analyzed by using Ordinary Least Square (OLS) multiple regressions. The

outcome of the analysis revealed that the Grade Point Average (GPA) of the student is

affected by age, score of the high school and nationality. In addition, the results

revealed that younger students perform better than mature students and non-national

students perform better than national student. The results further revealed that

significant gender differences exist, female students perform better than male

counterparts in line with a significant number of previous empirical studies. More

importantly, the results of the analysis indicated that marital status plays a significant

role in determining the student's performance by confirming that married students

perform better than non-married counterparts.

Ifeoma, Chinyere, Efeyadu and Akuezilo (2017), The study sought to find out

factors that affect students’ academic performance in accounting in public secondary

schools in Anambra State. Two research questions guided the study and two null

hypotheses were formulated and tested at 0.05 level of significance. Population of the

study comprised 5,389 accounting students. Simple random sampling was used to

select 845 accounting students as sample for the study. The instrument for data

collection was a structured questionnaire validated by three experts with a reliability

coefficient of 0.81. Data collected were analyzed using mean for the research questions

and z-test for testing the null hypotheses. Findings revealed that institutional and socio-

economic factors affect students’ academic performance. Also there was no significant

difference in the mean ratings of male and female accounting students on the perceived

institutional and parental socio-economic factors that affect their academic performance

in accounting. Based on the results of the findings, it was concluded that institutional
factors and parental socio-economic factors (especially educational level and

occupational status of parents) are among the factors influencing students’ academic

performance in accounting. Consequently, it was recommended among others that

school administrators should provide enough time for the teaching and learning of

accounting. Also parents/guardians should always encourage their wards by equipping

them with the necessary materials needed to study accounting

According to the study of Oben, Lilian, and Mahlaule (2020), The quality of

students' results is often determined by the quality of education offered by the institution

and the intellectual health of the people who are recruited to educate the students. This

study examined the challenges faced by accountancy students in South Africa during

their academic life cycle of becoming professional accounting graduates. A quantitative

research design with a cross-sectional survey method was adopted. A simple random

sampling technique was used to select a sample of 125 accounting students from two

South African public universities. Findings revealed that the main challenges faced by

accounting students were "Amount of academic coursework", "Poor time-management

and inadequate revision", "Difficulties in mastering teaching methods in accounting",

"Limited number of accounting academics", and "Lack of student motivation and

encouragement." The study recommended that students' inputs be solicited during the

process of drafting solutions to the challenges faced in accounting education in South

Africa.

A study conducted by Mercado, Bayugo, Leynes, Lontok, Medilla, and

Manongsong (2019), The study aimed to determine the satisfaction and problems

encountered of accounting students in learning professional subjects from the

institutions of higher learning in Batangas City, Philippines in terms of learning style,

teaching style of the professors and facilities. The researchers used the descriptive

method in conducting the study. The samples were randomly selected per school using

stratified proportional allocation. The study revealed that the use of various teaching

aids makes the student satisfied in terms of the teaching strategy of the professor. The

students are less satisfied to the university’s quickness to respond to student

suggestions about improving facilities through suggestion boxes and the ways they do

it. The study also showed that there is no significant difference in variables as to

learning style. However, there is a significant difference as to teaching style in terms of

age, sex and year level, as well as in facilities in terms of program and also in year level

as it interpreted highly significant. And the most common problem encountered by

accounting students is not taking down notes, outlining and practicing problem-solving

skills.

Arellano, Manalo, Mayo, and Ocampo (2016), De La Salle University-Manila has

been known for its prime Bachelor of Science in Accountancy (BSA) program. This is

because of the incomparable extensive training given to accounting majors. On their

first school year, they are to enroll in basic accounting courses: Actbas1, Actbas2 and

Actpaco. Afterwards, they have been required to take and pass the qualifying

examination which can only be taken 2 times. These are prerequisites, serving as

foundation of knowledge on modular program. Unlike other universities in the country,

DLSU-M offers a modular program wherein students are enrolled in particular set of

accounting subjects in one term in a different time frame. The modular program is an

innovative learning approach introduced to all major accounting subjects for BSA
students in DLSU, which has been made possible through the combined efforts of the

Accountancy Department, in coordination with the Office of the Dean of the College of

Business and Economics in 2003. This kind of teaching approach has effectively

contributed to the high achievement of the graduates on the CPA Board Examination.

On the other hand, aside from the good performance rate in the board exam, all

students who have experienced the modular program knew that it was challenging. Far

from the usual term to study the basic accounting subjects, financial accounting and

advanced accounting under the modular program involved shorter time frame to finish

each sub-module. Also, with the 7-weeks to 2-weeks transition from Module 1 to Module

2, students may find it hard to adjust, and this may therefore affect their academic

performance. This has led the researchers to investigate the significant factors affecting

the performance of students in financial accounting and advanced accounting under the

modular program in DLSU-Manila and its respective relationship. This study used

distribution of online survey questionnaires to the population, who are the accountancy

students of DLSU with batch ID 111, 112, and 113, as they have either already taken or

currently taking Module One and Two. To aid the researchers in analyzing the results,

four tests, namely, analysis of variance (ANOVA), T-Test, Spearmans rho, and

Pearsons rho, were used. These tests have been chosen to match each factor of the

study.

A study by Suyono (2018), This study aims to analyze factors affecting

accounting student academic performance in the first year study, i.e., gender, learning

motivation, experience in the accounting courses, activeness in the student

organizations, and scholarship. Data collection was done in December 2017 and this
study ended up with 125 students of the Accounting Department, Jenderal Soedirman

University, Indonesia, as a sample. By using OLS Regression, the findings show that

learning motivation has a positive significant influence on student academic

performance, meanwhile, activeness in the student organizations influences negatively

on student academic performance. Moreover, the rest of independent variables in this

study do not have a significant influence on the student academic performance. With

the limited number of sample, this study still contributes in the accounting education

research area, particularly on factors affecting student academic performance.

Barnes, Dzansi, Wilkinson and Viljoen (2015), Under-performance and failure in

first year accounting is a problem experienced in many higher education institutions

world-wide as well as in South Africa. Literature shows that the problem is relatively well

researched. Most of the research has taken place within the quantitative paradigm and

in many cases focused on a search for determinants of possible success and/or failure

in the subject or the factors contributing to the situation. The findings of all these

research projects are varied and often inconclusive. It also becomes clear that the

contexts of the studies are diverse, which makes it difficult for institutions and

concerned lecturers to apply the findings in their specific situations. In this article the

authors provide an overview of some of the most prominent research findings on factors

determining or influencing success/failure in the field. They also attempt to organise

these findings in a digestible way for the concerned lecturer and interested researcher.

This is followed by a report on the first phase of an investigation into possible factors

contributing to the low performance levels of students at a South African higher

education institution. The unit of analysis is the first year accounting class of the first
author (a lecturer at the institution). The research is quantitative in nature and statistical

analyses are employed. In addition to factors such as age, gender, matric performance

in key subjects, M-scores, class attendance and nationality, the investigation also

looked at the levels of learning approach of the students as a possible determinant of

success or failure. The findings are compared with the findings from literature and the

implications of the research are discussed.

According to the study of Tailab (2013), Many studies by researchers and

accounting educators explore various factors associated with the success or failure of

accounting majors in college level accounting courses. This paper identifies and

summarizes the main obstacles associated with low student academic achievement in

introductory courses in the College of Accounting at Al-Jabal Al-Gharbi University,

Libya. The research empirically investigates student perceptions of the difficulties of

academic achievement in principles of accounting courses. The research method was a

survey that involved classifying students as either accounting majors or non-accounting

majors. Data was collected through a questionnaire with 28 items related to five primary

groups: an instructor’s teaching style, exams and quizzes, students, accounting

textbooks, and general groups plus one open-ended question. Findings show that the

major obstacles of learning and source of negative perceptions students have toward

accounting courses are: lack of teaching assistants, lack of computer laboratories and

computer applications, crowded dormitories, lack of interaction between students and

faculty, a gap between what is taught and practical applications, irrelevant textbooks

and exams, and lack of proficiency in English. Solutions offered include: greater

emphasis on teaching computer accounting technology, improving effectiveness of

accounting instructors and textbooks, and offering pre-college accounting courses. This

study focuses on one public university, which limits its generalisability. For future

research, the author suggests interviews with students upon collecting their

questionnaires to elicit more complete responses, and greater attention to perspectives

based on gender in order to discover and understand any differences among male and

female attitudes toward accounting courses.

According to the study of Wuobie (2015), The purpose of this study is to

investigate factors affecting students’ career choice in accounting. The researcher was

used a five point Likert scale questionnaires and collected the data from 197 Bahir Dar

university colleges of business and economics regular students. Order logistic

regression analysis were applied to determine the impact of independent variables

under each factors like intrinsic factors, extrinsic factors, perception toward accounting

and other social factors on the dependent variable, career choice in accounting. Gender

is also used as a control variable. Based on the regression model analysis interest to

the course, ability, desire to run a business, the need for dynamic and challenging

environment has a positive significant effect on students’ choice of accounting under

intrinsic factor. Job opportunity, responsibility and opportunity for experience has a

positive and social status has a significant negative effect on students’ choice of

accounting under extrinsic factor. Following the established rule and stress has a

significant negative effect on students’ choice of accounting under the students’

perception toward accounting. Under social factor family influences has a positive

significant effect on students’ choice of accounting. In addition, the researcher was

applied marginal effect to know the impact of each response category on the dependent
variable. In general, the overall finding suggests that even if students have a positive

attitude for most intrinsic factors and extrinsic factors, they have also a negative image

for students’ perception toward accounting profession. Therefore, all responsible bodies

should have to work together to create good image of accounting into the society.

A study conducted by Vealsco (2019), Anywhere in the world, accounting is

highly regarded as one of the most challenging subjects in business programs. This is

usually associated with a high failure rate; a pressing issue that deserves an

intervention. This paper analyzed the factors associated with failure in accounting as

experienced by a college in the Sultanate of Oman in two-folds: teachers' and students'

perspectives. The sequential explanatory mixed method of research was utilized

through the quantitative survey and focus group discussion (FGD) supplemented by an

interview. Based on the students' assessment of the challenges and study habits, the

teachers' attribution of failure to students' skills and capabilities is affirmed. It is very

much recommended that teachers go back to the basic reinforcement of skills-building

strategies to help the students pass the module. Since this is a prelude to a higher

analysis, further studies of the same nature are highly encouraged.

According to Massa and Karlsson (2018), This thesis aimed at investigating

students’ beliefs influencing their personal attitudes and subjective norms not to choose

the accounting profession by using the simplified Theory of Reasoned Action (TRA)

model. This study used the simplified TRA model to investigate the beliefs that influence

students not to choose the accounting profession. From an accounting context, prior

research has indicated that, there are intrinsic and extrinsic factors that determine the

behavioral beliefs of students about the accounting profession. Likewise, normative

beliefs are another construct of the simplified TRA model that influences students’

intentions towards the accounting profession. Through a quantitative approach,

questionnaires were sent electronically to first and second year students at five major

universities in Sweden. In total, 323 students replied to the questionnaire. Since this

study focused on students intending to choose business administration, non-business

administration students were deleted from the sample giving an actual sample size of

228. The data collected was analyzed in two steps using multiple regression analysis.

The findings of the study confirmed the simplified TRA model. The results showed that

both behavioral and normative beliefs influenced students’ intentions not to choose the

accounting profession. For behavioral beliefs, no personal interest in accounting, the

belief that accounting is boring and the belief that other occupations (for instance,

marketing and management) negatively influenced students’ attitudes not to choose the

accounting profession. Similarly, for normative beliefs, teachers and peers influenced

students’ subjective norms not to choose the accounting profession. The practical

implications of this study are two-folded. Firstly, program directors at universities should

engage in hiring qualified teachers in accounting, organize supportive activities to

encourage students about the accounting profession. Also, program directors should

include compulsory internships in the curriculum so that students can learn about the

accounting profession. Secondly, former accounting students should get involved in the

process of encouraging students about the accounting profession.

A Study by Harnovinsah (2017), The purpose of this study was to examine the

factors that influence university accounting students' career choices. The testing was

done by dividing respondents into 2 (two) categories. First, students who want to work
as public accountants, assuming that the public accountant profession provides better

job opportunities and this field is in accordance with the field that they engage in.

Second, students who are not willing to become public accountants, assuming that the

profession other than public accountants will provide wider career opportunities and will

have low levels of stress. From both analyses, this research tried to find the factors that

have strong influences in the selection of accounting university students' career, either

as the public accountant or else. The research results prove that the profession that will

be taken after graduating is very dependent on their respective perceptions of the

expectations and opportunities that will be accepted by them when choosing a

profession.

Hoai, Thi, and Thanh (2016), The study is to investigate factors influencing the

students’ choice of accounting major. Theory of Reasoned Action (TRA) and Theory of

Planned Behavior (TPB) are used to explore students’ behavior of choosing their major.

The research sample consists of 430 students of accounting and non-accounting major

in Ton Duc Thang University, Vietnam. Research sample includes the survey subjects

who are non- accounting students but belong to the economic sector with accounting for

an accounting recognition to obtain clearer identification and more valuable assessment

than only examining accounting students. The study results show that factors affecting

the students’ major decisions are career opportunities, stability and advancement.

Besides, acquaintance relationship also significantly affects students’ major decisions.

The study also shows significant differences between male and female in perceptions

on the accounting profession. These findings provide useful insights for policy makers,
professional accounting bodies and academic institutions to develop strategies to

promote the accounting program for college students.

According to Nossa (2013), The main focus of this study is to understand how

the background of accounting students before entering Paraná Federal University

(UFPR), according to their socio-educational profile, affects their perceived difficulties

and professional aspirations, as well as how these aspects change during their

undergraduate years. It is a descriptive study by means of analysis of descriptive

statistics of survey data and application of the c2 (chi-square) test, cluster analysis and

discriminant analysis, which identified the existence of two groups with distinct profiles

among the students investigated. These groups were identified as the “Ascension

Group”, composed of upwardly mobile students drawn from lower social strata, and the

“Maintenance Group”, made up of students from higher social strata. The evidence

showed that the two groups have different perceived difficulties and professional

perspectives.

Research Gap Analysis

The researchers rummage online sources thoroughly to find a study that is

exactly related to the circumstances that the study needed. The researchers found

quantitative local sources through online. Malubay, Mercado and Macasaet, (2015),

which made the researchers push through this study but it is not specifically focus on

the accounting students. The researchers have found only one descriptive local study

that was published in studucu.com by Buenaventura et al. under FAR Eastern

University-Makati during A.Y 2021-2022. The study focused on the factors why

accountancy student shifts from the other program but surveyed if there is a positive or

negative influences of shifting courses. In conclusion, the study that the researchers are

making is unique and new that would focus on the factors affecting the increasing

shifters student of BSA department and would be surveying Gensantos Foundation

Incorporated.

Conceptual Framework

The conceptual framework serves as the guide on how the variables on this

study relate to each other, and also shows the factors to be considered in assessing the

relationship of variable. The researchers conceptualize the factors affecting the

increasing of shifter’s population of BSA department . In this study the independent

variable is the shifters because it serves as cause why a certain outcomes exist. The

dependent variable in this study are the factors that affect the decision of some

accountancy students to shift major. This serve as the outcomes of the independent

variable.

Dependent Variable

Financial Issues

- Tuition Fees
- Transportation Fees
- Allowance

Academic Issues
Independent Variable
- Time Management
Shifters
- Cut off Grades
- Major too difficult
 Chart 1.1

Definition of Terms

Accountancy- The Bachelor of Science in Accountancy (BSA) program is composed of

subjects in accounting (financial, public, managerial), audit, administration, business

laws and taxation. Its primary focus is not limited to business subjects, but to other fields

as well, such as banking and finance, government, social services, education, and

more.

Shifting- Shifting is Changing majors, double majors, declaring majors and minor’s

student or a second bachelor's degree of a student.

Factors- A factor is a part or element that contributes to a result. To consider something

relevant when making a decision or conclusion,

CHAPTER III

Methodology

This chapter shall discuss the research methods available for the study and what

is applicable for it to use in response for the statement of the problem. This chapter

presents information about the following: research design, research locale, respondents

of the study, research instrument and validation procedures, data gathering procedures

and data analysis that will be use in this study.

Research Design

In this study, descriptive research in qualitative approach was the method applied

to collect and analyze data. According to Bayat (2007), descriptive research is collecting

data that will explain the situation more completely and will give objectivity to current

issues or problems. This method ensures that collecting information for the study’s

variables are objective. It can give a compound and clearer picture of a group including

their opinions, perspectives, and attitudes.

Based on Sugiyono (2010), qualitative research is descriptive. It means that

collected data was in the form of words rather than number. The data are typically

collected through standardized questionnaires or an interviews. The goal of descriptive

research is to describe a phenomenon and its characteristics. This research is more

concerned with what rather than how or why something has happened. Therefore,

observation and survey tools are often used to gather data (Gall, Gall, & Borg, 2007).

Descriptive method was used because the researchers mainly investigate the

Factors Affecting the Increase of Shifters’ Population of Bachelor of Science in

Accountancy Department in GenSantos Foundation College, Inc. It is suitable to use

this method in this study because the researchers will collect the data and test

hypothesis of the study to determine the factors affecting the increase of shifters’

population of BSA department.

Research Locale
 The study was conducted at the GenSantos Foundation College, Inc. It was

chosen by the researchers as locale of the study because it will give them the needed

information.

The Gensantos Foundation, Inc. is one of the four divisions when the foundation

was approved by the Securities and Exchange Commission in 1991. It started as a

research and training center, a CPA review school and finally a collegiate institution in

1994. It is one of the newly but strongly established educational institution in General

Santos City. GFI-College ensures to provide high quality education leading to

productive graduates in the field of Entrepreneurship, Marketing, Banking and Finance,

Management Accounting and most especially the pride and honor of the institution of

producing Certified Public Accountants (CPA’s) through its own graduates of Bachelor

of Science in Accountancy.

Figure 2 shows the map of GenSantos Foundation College, Inc., General Santos City.
Respondents of The Study

The study targets participants to be able to determine the factors that influence

their decision to shift from Bachelor of Science in Accountancy course to other courses.

Respondents of the study must be a former accountancy student who currently enrolled

in other course. Specifically, in Bachelor of Science in Management Accounting in

GenSantos Foundation College, Inc. with the age of 20 years old and above.

Respondents were informed that the data will be kept confidential and will be used for

academic research only.

Research Instrument and Validation Procedure

 In this study, the researchers will use one research instrument. The researchers

will use online questionnaire through the use of Google forms to gather appropriate data

needed to their respondents. The questionnaire comprises of two parts. First part

includes six (6) the demographic profile questions such as career shifter identification,

age, gender, academic status and class schedule. The second part are the common

issues why the shifters population of students from Bachelor of Science in Accountancy

increases. This question seeks to find the main purpose of this study. It may be

financial, academic and influential issues.

Data Gathering Procedures

The data used in the research will be gather through survey questionnaire. In

gathering the data, the following steps were followed:

1. The researchers will send an online questionnaire via Google form to be

answered by the respondents.

2. The respondents must first answer the first part which includes demographic

questions. Next is the second part, respondents need to mark some of the

reasons that pushes them to shift to other course. If their reason was not stated

in the choices, the respondents must specify.

3. Tabulated data was tallied, collated and subjected to data analysis using suitable

statistical tool.
 Respondents will be asked for their consent to answer the questionnaire. It is also

important to note that the researchers used online surveys to be able to reach their

respondents.

Data Analysis

The researchers will use descriptive statistics to analyze and interpret the results

of survey. Percentages for all nominal and ordinal data was utilized. In gathering the

average value on the validity of the test used in grammar test, weighted mean was

used. Mean Percentage Scale was also used to test the significant relationship of the

profile of the respondents and grammar competency level. All statistical computations

are based on 0.05 level of significance.

Frequency count and Percentage. To determine its frequency, count and

percentages the profile of the respondents shown in figures are entered into tables by

using the following formula:

f
% = n x 100

Where:

% = percentage of respondents

F = frequency of the respondents

N = total number of the respondents

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