INTRODUCTION

For years, there has been a connection between the

students’ procrastination and proficiency in
academics. Procrastination pertains to lack of self-
regulation and Academic Proficiency refers to the
conceptualization of students in their major subject.

(Goda, Y. et. al., 2004)

 INTRODUCTION

PROCRASTINATION and PROFICIENCY always

has this connection for years since the mid-18th
century up until the current age.

(Ferrari et al, 1995; Milgram, 1992)

 INTRODUCTION

It is possible for a student to make procrastination as

a motivational mechanism in pondering academic
proficiency.

(Sigmund, F. 2007)
 INTRODUCTION

Rotenstein et. al. (2010)

claimed that procrastination brings quite a struggle to

the accountancy students for it will take a large amount
of time to master and retain the fundamental
accounting concepts and techniques and there
certainly is no room for dilatoriness at all.
 INTRODUCTION

The MAPA or The Masaklaw ng Panukat ng Loob

(MAPA) is a Filipino personality inventory based on the
Five-Factor Model framework that aims to utilize
indigenous facets, and to examine the rate of
procrastination within the country.

(Del Pilar, 2013)

 RESEARCH QUESTIONS

1. What is the level of academic procrastination of

grade 12 ABM students in terms of:

1.1 Individual Tasks

1.2 Group Tasks
 RESEARCH QUESTIONS

2. What is the level of proficiency of Grade 12 ABM

students in relation to the fundamentals of Accounting
2 subject in terms of:

2.1 Comprehension of Basic Concepts

2.2 Application to Real-Life Scenarios
 RESEARCH QUESTIONS

3. What is the significant relationship between

the academic procrastination and the proficiency
of Grade 12 ABM students in Fundamentals of
Accounting 2?
 HYPOTHESIS

This study is guided by the null hypothesis tested

at 0.05 level of significance

Ho1: There is no significant relationship between the

indicators of Academic Procrastination when correlated
to the Proficiency of Fundamentals of Accounting 2 of
the Grade 12 ABM Students in Philippine Women’s
College of Davao.
 METHODOLOGY

Descriptive – Correlational
Research Design
 METHODOLOGY

Descriptive

Measures the Level of the 2 variables, the Academic

Procrastination and Fundamentals of Accounting 2
Proficiency.
 METHODOLOGY

Correlational

Determines if there is a significant relationship

between Academic Procrastination and
Fundamentals of Accounting 2 Proficiency.
 METHODOLOGY

30 Grade 12 ABM
Students from each of 6 sections in
Philippine Women’s College of Davao
 METHODOLOGY

5 – Point Likert Scale from Abu Ghazal

(2011)

Some Foreign Scales from Owen et. al

(1998) and Pastorelli et. al (2001)
 STATISTICAL TREATMENT

This study will use the following

statistical treatment:

Paired T-test will be used to determine the significant

difference in the level of Academic Procrastination and
Fundamentals of Accounting 2 Proficiency.
 STATISTICAL TREATMENT

This study will use the following

statistical treatment:

Pearson R Correlation will be used to determine the

correlation between Academic Procrastination and
Fundamentals of Accounting 2 Proficiency.
 STATISTICAL TREATMENT

NEGATIVE POSITIVE

-1.00 0.0 1.00

 RESULTS
AND
DISCUSSION
 ACADEMIC PROCRASTINATION MEAN DESCRIPTION
INDIVIDUAL TASKS
1 I find myself preoccupied with other things like
prioritizing social media activities first when
approaching the date of the deadline of my home 3.53 Moderately High Academic
works. Procrastination
2 I postpone my homework in order to do things Neutral Academic
that are more interesting until the last time 3.27 Procrastination

3 I try to find excuses for myself to justify why I Neutral Academic

have not performed the required homework. 2.63 Procrastination

4 I always think that I have enough time to spend. Neutral Academic

Therefore, there is no need to start doing 3.10 Procrastination
projects.
5 I complete my duties firsthand, so I do not be late 3.60 Moderately High Academic
in deadlines. Procrastination
TOTAL 3.23 Neutral Academic
Procrastination
 ACADEMIC PROCRASTINATION MEAN DESCRIPTION
GROUP TASKS
6 In our group, we practice many entertaining
activities that eventually lead to a lack of time in 3.23 Neutral Academic
doing tasks. Procrastination
7 When given difficult group tasks, we instantly Neutral Academic
believe that it is needed to be postponed. 2.67 Procrastination

8 When I am in a group, we focused on the task Moderately High Academic

first before engaging in leisure activities. 3.57 Procrastination

9 During which I am in a group task, my group Neutral Academic

mates and I always think that we have enough 2.97 Procrastination
time to spend. Therefore, there is no need to start
finishing the task assigned to us right away.
10 We always complete tasks as early as possible to 3.57 Moderately High Academic
have extra time. Procrastination
TOTAL 3.20 Neutral Academic
Procrastination
 OVERALL TOTAL 3.22 NEUTRAL ACADEMIC
PROCRASTINATION
N = 30

This result is supported by Klassen, R. M. et. al (2010) in

which students who have neutral academic procrastination
display less time procrastinating. It’s neither the students
procrastinate nor not procrastinating in their academics.
His study prevails that it somehow affects the students’
academic performance since procrastination is still
prevalent.
 FOA 2 PROFICIENCY MEAN DESCRIPTION
COMPREHENSION OF BASIC CONCEPTS
1 Neutrally Proficient
Accounting terms are very self-explanatory for 3.37
me.
2 Making and classifying Financial Statements has Neutrally Proficient
never been a problem for me. 3.07

3 I do not have a hard time understanding the Neutrally Proficient

written transactions given in a certain accounting 3.30
scenario.
4 I am always confident and certain of my answers. Neutrally Proficient
3.23

5 When my accounting teacher discusses a new 3.97 Moderately Proficient

topic, I am very well attentive and eager to learn.
TOTAL 3.39 Neutrally Proficient
 FOA 2 PROFICIENCY MEAN DESCRIPTION
APPLICATION IN REAL-LIFE SCENARIOS
6 I can easily interpret scenarios from the fundamentals Neutrally Proficient
of accounting 2 written works into real-life happenings. 3.13

7 When dealing with money, I usually practice using Neutrally Proficient

accounting terms (e.g. accounts payable instead of 3.17
debts).
8 When analyzing an accounting problem, I usually Moderately Proficient
make a real-life simulation in which I am involved in 3.53
the transaction process.
9 I always record the transactions whenever there is a Neutrally Proficient
flowing of my personal cash accounts (Spending or 3.13
Purchasing – cash outflow/expense; Receiving or
Taking – cash inflow/additional asset or revenue).
10 As for me, written accounting concepts and real-life 3.53 Moderately Proficient
scenarios can be related.
TOTAL 3.50 Moderately
Proficient
 OVERALL TOTAL 3.35 Moderately
Proficient
N = 30

This result is supported by Yu, D. D. (2011) which claims

that proficiency in moderate levels of accountancy may be
an indicator that a student is approaching absolute
proficiency levels. It also supports the previous research
cognitive factors such as comprehension, academic
aptitude, and proficiency, especially in language.
Table 3. Paired T-test and Pearson Correlation on the level of Academic
Procrastination and Fundamentals of Accounting 2 Proficiency
Academic Fundamentals of
Procrastination Accounting 2 Proficiency
Mean 3.21 3.34
Variance 0.26 0.36
N 30 30
Pearson 0.166
Correlation
t-value -0.993
t Critical 1.699
P-value 0.1646
Decision on
Null Hypothesis Accept the null hypothesis

Alpha level = 0.05 level of significance

 AlQudah, M. F. et. al (2014) found out that levels of
academic procrastination affect the students’
performance in any aspect, postponing tasks will
accumulate more tasks and will force a student to hate it.
Proficiency, on the other hand, indicates the teaching
styles that are being utilized by the school. In addition, he
also claimed that focusing on the enhancement of
proficiency will lead to a more competitive academic
institution.
 CONCLUSIONS

Grade 12 ABM students are

Neutrally subjected to Academic
Procrastination
 CONCLUSIONS

Grade 12 ABM students are

Moderately Proficient in Fundamentals of
Accounting 2
 CONCLUSIONS

Academic procrastination and Fundamentals

of accounting 2 proficiency of the Grade 12
ABM students
have no significant relationship.
 RECOMMENDATIONS

Procrastination can be manipulated by

various actions such as Time Management. It
has distinctive effects on the students thus
drawing conclusions from one particular
variable is not enough.
 RECOMMENDATIONS

Proficiency comes in different aspects of

learning. And it is the job of the institution, that
the students attend, to deploy multiple
intelligences in different aspects of learning.
 RECOMMENDATIONS

The academe may seek solutions towards the

abolishment of procrastination and may find
ways to empower academic proficiency.
 RECOMMENDATIONS

Future studies may be conducted to test more

on the relationship of academic
procrastination and fundamentals of
accounting 2 proficiency.