Effects of Accounting

Subject on the Mental

Health of ABM
Students
 INTRODUCTION
 High school students working toward a career in
accounting may start by getting an associate degree
in accounting at a two-year institution of higher
education, such as a community college, or they may
apply directly to a four-year college or university
to earn a bachelor's degree in accounting. Further
educational options, which bring with them
opportunities for advancement and higher pay,
include a master's in accounting and taking courses
necessary to pass the certified public accountant,
or CPA, exam in your state. High school students
should take the following courses to prepare
themselves to earn a degree in accounting.
 But as students go along the way, there are many
difficulties that can be suffered like anxiety and
depression where it called academic stress. Academic
stress is often a part of college life for many
students due to the constant pressure to meet course
and program requirements. In the present study,
academic stress is defined as a condition or feeling
experienced when a student perceives that demands
caused by academic factors, such as coursework, career
implications, and assessment, exceed the personal and
social resources available to the individual student. A
student experiences academic stress because the
academic related demands are greater than the adaptive
resources available; or because of the discrepancy
between student’s perception of the extensive knowledge
base required and the students’ perception of the
adequacy of the time allowed to develop it (Carveth et
al. 1996).
 Several studies on the effects of academic stress on
the mental health of individual students conclude that
academic stress is a risk factor and, if not managed
effectively, can build to such an extent as to impact
the academic performance of students and adversely
affect the quality of their life (Cahir & Morris 1991;
Dusselier et al. 2006) survey 10 students while
attempting to identify the significant predictors of
students’ stress and the results suggest that academic
issues are a leading cause of student stress. In the
past studies have attempted to identify and assess
sources of student stress Hodgson & Simoni 1995);
identify reactions or responses to stresses (Misra &
Castillo 2004); and identify coping strategies
(Gadzella et al. 2008).
 Statement of the Problem
 This study aimed to determine the effect of Accounting
subject on the mental health of ABM students of Antique
Vocational School.
Specifically, this study seek answers to the following
questions:

1. What is the effect of Accounting subject on the mental

health of ABM students?
2. Is there a advantages and disadvantages of having a
Accounting subject on the mental health of ABM students?
3. How can Accounting subject affect on the mental health
of ABM students?
 Significance of the Study
 The findings of this study can discover and provide data and
information about the effect of Accounting subject on Mental
health of ABM students.
The results of the collected data may be beneficial to the
following:

 DepEd.This study may help them to realize that Accounting subject

could affect the mental health of every students.
 School Administration. This study could give them an idea on how
hard or easy is the Accounting subject to be learned.
 Teachers. This study could be the way for them to realize that
Accounting subject is not just a subject but a lifestyle that
could make the students be prominent on their studies.
 Students. This study could give them ideas of what is all about
the Accounting so that that could make them prepared.
 Other Researchers. This study could give them background on the
study and could be their basis on the next study.
Scope and Limitation
 This study will be conducted in Antique Vocational
School in the Division of Antique. It is only limited
to the following:
 (1) The participants of this study will be 10 randomly
selected and evenly distributed ABM students of
Antique Vocational School.
 (2) The study is limited only to determine the effect
of Accounting subject on the mental health of ABM
students.
 (3) Other grade level are no longer included as
participants of the present study.
Glossary of Terms
Terms here are conceptually define for better understanding
of the readers:
 Academic Stress. “Academic Stress” is mental distress with respect to
some anticipated frustration associated with academic failure.
 Accounting. ”Accounting” is the systematic and comprehensive recording
of financial transactions pertaining to a business.
 Anxiety. “Anxiety” a feeling of worry, nervousness, or unease typical
about an imminent event or something with an uncertain outcome.
 Bachelor. “Bachelor” a person who holds an undergraduate degree from a
university or college.
 Certified Public Accountant. “Certified Public Accountant” is an
accounting professional who has passed the uniform CPA examination and
has also met additional state certification and experience
requirement.
 Degree. “Degree” is a qualification awarded to students upon
successful completion of a course of study in higher education
normally at a college or university.
 REVIEW RELATED LITERATURE
(RRL)
 Accounting subject is very tough subject in the
whole semester. Well, researchers is to review the
findings of past researches. The previous researches
help the researchers to conceptualize and hypothesize
phenomenon, and do critical appraisal which may
contribute with regard to design appropriate
methodology. Keeping in mind these objectives, the
researcher reviewed literature in order to obtain
information and the status of work being done in this
area. Therefore, literature from various sources was
extensively reviewed in the light of the present
investigation.
 In the words of Lonsdale Institute (2018) that
“Accounting is a great course to study for a number of
reasons. Accounting provides you with skills and
knowledge that can be applied to a number of
industries. In fact, so long as there are businesses in
the world, accountants will always be needed.“
 But there are reasons why Accounting subject
affects the mental health of the students. According
to Robotham & Julian (2006) that very little is known
about the academic stress experienced by students of
other fields, including accounting students. Therefore,
a need exists to expand the current study of stress in
higher education to include a broader coverage of
subjects. Many students were having a stress, which is
the academic stress.
 Academic stress is often a part of college life for many students
due to the constant pressure to meet course and program requirements. In
the present study, academic stress is defined as a condition or feeling
experienced when a student perceives that demands caused by academic
factors such as coursework, career implications, and assessment, exceed
the personal and social resources available to the individual student. A
student experiences academic stress because the academic related demands
are greater than the adaptive resources available; or because of the
discrepancy between student’s perception of the extensive knowledge base
required and the students’ perception of the adequacy of the time
allowed to develop it (Carveth et al. 1996). Academic stress can have
multiple consequences for students and affect their life in various
ways. Such consequences include affecting their performance in school
(Blumberg & Flaherty 1985; McKenzie & Schweitzer (2001); physical and
mental health conditions (Macgeorge et al. 2005; Dusselier et al. 2006;
Roberts & White 1989; Ellard et al. 2005). Several studies on the
effects of academic stress on the mental health of individual students
conclude that academic stress is a risk factor and, if not managed
effectively, can build to such an extent as to impact the academic
performance of students and adversely affect the quality of their life
(Cahir & Morris 1991).
 In addition, The stressors identified in
extant studies are classified into various
categories. For example, Gadzella and
Masten (2005) categorize academic
stressors into five categories: (i.e.,
frustration; conflicts; pressures;
changes; and self-imposed) which is
belonged on mental health issues but
consider self-imposed stress to be one of
the most significant stressors for
academic stress.
 Extent of the studies also the reactions of students to the
various stressors vary, and, according to Misra et al.
(2000), can be categorized into four types: physiological,
emotional, behavioral and cognitive appraisal. Among the
four categories of reactions, the first two appear to be the
most common reactions to stress (Misra et al. 2000). The
examination of student-life stress performed by Gadzella and
Masten (2005) finds that while physiological, emotional,
cognitive and behavioral responses to stressors are
observed, physiological responses appear to be the most
common response. As noted earlier, stress levels in business
students, including accounting students, remain largely
unexplored, despite the fact that the accounting profession
is a popular career choice among college students (Nelson et
al. 2008). In addition, an increasing number of accounting
students are entering graduate programs in accounting,
possibly due to the 150-hour requirement for CPA examination
(Frecka & Nichols 2004).
 Accounting students face situations that are unique to the
field of study due to the requirements of the accounting
program and accounting courses, which include higher GPA
requirements and quantitative course content. In addition, a
successful accounting career often requires accounting
students to prepare for professional examinations, such as
CPA, CIA, CFE and CMA.
 Therefore, the mental health issues like academic stress
couldn’t stop the student to keep on learning in accounting
subject even it is difficult or very stressful. The results of
the present study may have implications on the college life of
accounting students; provide useful information for teaching
and counseling services; and ultimately assist in optimizing
the academic potential of this particular student group.
METHODOLOGY
 This chapter is concerned with the researcher's
strategy for collecting and analyzing the data.
This chapter encompasses the procedures followed
to analyze and interpret the data gathered. This
is used to develop a document that fully
illuminates the intricacies of an experience
(Stake, 1995). It is one that is focused and
detailed in which propositions and questions
about a phenomenon are carefully scrutinized and
articulated at the outset.
RESEARCH QUESTIONS
To be able to answer the objectives of the study,
the following are questions need to be answered:
 Research question one (RQ1): What is the most difficult
part in accounting subject?
 Research question two (RQ2): What struggle do you encounter
in this subject?
 Research question three (RQ3): Have you experience stress
in this subject?
 Research question four (RQ4): What factors help you to
surpass your difficulties in this subject?
 Research question five (RQ5): Does this subject help you to
measure your mental ability? How?
 Research question six (RQ6): How do you define
accounting?
 Research question seven (RQ7): Do you have any regrets
in choosing this strand? Why?
 Research question eight (RQ8): Why did you choose
Accountancy, Business and Management?
 Research question nine (RQ9): What lessons did you get
in this subject?
 Research question ten (RQ10): What advice will you give
for those who will going to take Accountancy, Business
and Management track next school year?
SETTINGS
 Potential participants will be chosen from the
ABM strand of grade-12. Face-to-face interview
will be conducted and recorded in calm and
comfortable location where the participants can
comfortably answer the questions and without
coercion or intimidation to secure the privacy of
the participants' answers. Moreover, their study
will be conducted in Antique Vocational School
campus on their vacant period of the students.
 POPULATION
 The subject or participants of this study will be the 10
chosen and convenient Grade 12 students who are officially
at AVS for the school year 2018-2019, who were came from
ABM strand. The participants were nonoy, nene, ping-ping,
an-an, rin-rin, gelai, tin-tin,likay, adding, king,and toto
.The participant will undergo in person to answer to
question that will take 4-7 minutes. There will be no
interview question that delve into specifies about the
organization that make the interviewee unwilling or
uncomfortable about participation the name used in this
study are only their pseudonym or not their real names.
ETHICAL CONSIDERATION
 The participants have the freedom whether to
answer or to avoid the questions. The
researchers will assure the requirements from
the participants, will repeat their rights, and
will explain the possible risks and benefits
that can be derive during the process. The
confidentiality of the information gathered from
the interview will be assured by the
researchers. No laws should be violated during
the conduct of the interview
RESEARCH DESIGN
 The first thing that the researchers did was formulates the
title which they are most familiar and interested with. Second,
was setting the background information to present the overview of
the issue focus on the study. Third, was setting general and
specific objectives or the aim of the study. Fourth, was
presenting the significance of the study which enumerates the
benefits that can be accrue from the study. Fifth, was defining
the scope and limitation which specifies the coverage of the
study. Afterward, was defining the conceptual and operational
meanings of important terms used in this study. Next up was
searching the review related literature (RRL) to further
understand the underlying theories about the study. Then,
formulating interview questions for gathering of data. After that
was conducting the interview at Antique Vocational School.
Lastly, was analyzing the data and setting the conclusion and
recommendation of the study.
RESEARCH DESIGN ORGANIZATIONAL FLOW
Formulating the Title

Background Information

Set Objectives

Present Significance of the Study

Define Scope and Limitation

Define Terms

Search for the RRL

Formulate interview questions

Conduct interview

Data analysis

Conclusion and recommendation

 INSTRUMENTAL INTERVIEW PROTOCOL
 The data collected help us through sending a permit to the principal
and conducting a research. This study requires questionnaires as
supporting materials that could help the interviewee finds the answers
easily. As a researcher make at least 10 questions regarding to the
research. The type of question and kind of information in participants on
the study interviewee protocol focus on the topic.
 This study was conducted in school premises and fallows these procedures.
1. Before the actual administration of the study, permission letter to
conduct a study will be secured from the school Head of AVS.
2. Determine the possible participants that are suited and knowledgeable
about the issue focus of the study.
3. Secure permission from the parents of the respondents by giving them a
letter and let them put their signature if they agree.
4. Gather the permission from the respondents and conduct face-to-face
interview and record data.
5. Evaluate the results in the interview.
 Data Analysis Strategy

 Collected data will be analyze through

transcription and shall be generalized for better
understanding. Interpretation of data will follow
after the transcription and shall be basis for
conclusion. The answer for the participants will be
simplified to answer the objectives of the study. The
answer from the question will remain confidential and
shall be used for research purpose only.