EMILIO AGUINALDO COLLEGE

Factors Influencing the Decisions in Selecting

Accountancy Course among BSA Students
of EAC

A STUDY SUBMITTED TO THE

SCHOOL OF BUSINESS ADMINISTRATION
AS A REQUIREMENT IN MANAGEMENT CONSULTANCY

DEPARTMENT OF ACCOUNTANCY

BY
Peras, Erickson G.
Sotelo, Manuel Christian S.

ERMITA, MANILA
OCTOBER 2013

ACKNOWLEDGEMENT

This research study would not be made possible without the aid and
support from the people including our parents, brothers and sisters, friends, our college
dean and professors. We would like to dedicate and extend our gratitude to the
following significant individuals:
First, we would like to thank our School of Business and Administration
Dean Gary Huang and secretary Julieta Rodelas for giving us permission to conduct our
research and providing us the relevant data needed in completing the study.
Second, we would like to thank our Management Consultancy adviser
Professor Angelito Descalzo, our Accountancy Chairperson Bernardo Niduaza, Jr.,
Professor Rommel Zimara and Dr. Rolando Mamaradlo for lending their guidance in
developing our research study.
Third, we would like to thank our ever supportive former Professor Rolirey
Flores for reading and offering his advices regarding the grammar and detailed
information of the study.
Finally, we would like to express our deepest gratitude to our family and
friends, who supported us until we accomplish the research study.

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ABSTRACT
The objective of this research study is to investigate the factors influencing
the decisions in selecting the accountancy course among BSA students of EAC. The
study employs the Theory of Reasoned Action (TRA) in determining the respondents
motive in selecting accountancy as their course and the influential factors associated
with those motives. Data were collected with the distribution of a rating scale
questionnaire to the accounting students of Emilio Aguinaldo College. The sampling size
technique was applied to come up with the total size of 87 respondents. The
questionnaires were then tallied and analyzed using frequency and percentage,
weighted mean, and T-test. It can be concluded from the findings that the influencing
factors are affirmatively related in influencing the students in selecting accountancy as
their course. The results will present useful knowledge to the learning institutions,
faculty, students and the society in providing innovative strategies to improve the
accountancy course.

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ii

TABLE OF CONTENTS

Acknowledgement . i
Abstract

. ii

CHAPTER I Introduction . 1
Statement of the Problem . 3
Significance of the Study . 4
Scope and Delimitation

. 4

Conceptual Paradigm

..... 5

Theoretical Framework

. 6

Definition of Terms . 7

CHAPTER II Review of Related Literature and Studies

. 8

Related Foreign Literature and Studies .. 8

Related Local Literature and Studies

.. 10

CHAPTER III Methods of Research and Procedures . 12

Research Design

. 12

Sampling Plan

. 12

Research Instrument

. 13

Validation of the Research Instrument

. 14

Data Collection Procedure . 14

Statistical Treatment of Data
.. 14
Frequency and Percentage
Weighted Mean

.. 15

.. 15

Mode .. 16

CHAPTER IV Data Analysis and Findings

.. 17

CHAPTER V Summary of Findings, Recommendations and Conclusions . 43

Conclusion .. 48
Recommendation

Bibliography
Appendix

.. 48

.. iii

.. v

Researchers Profile

.. vi

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CHAPTER I
Introduction
Background of the Study
Accounting is the science of businesses that assesses, record, and
analyzes their financial status. For this reason, it is considered as an important
profession in economics and business. An accountant plays a key role in an
organization and is responsible in generating accounting and financial statements. Most
multinational companies require accountants with great academic record and qualities
to be a part of their company.
Accounting course faced many difficulties in the 1990s with the decline in
enrollment from 4% in 1990 to 2% in 2000 (Alberchet & Sack, Accounting Education:
Charting the Course through a Perilous Future). This can be attributed to several reasons

such as the character of the accounting curriculum, unclear future for the profession and
corporate scandals. In general, the student finds the subjects to be monotonous and
tedious that does not secure a beneficial income in the near future. Moreover, the
stirring corporate scandals have greatly tainted the perception of the accounting
profession. As a result to the discouragement of students from taking the course.
In the Philippines, Accountants and auditors is one of the top ten indemand job in the country that is hard to fill. There is an increase in the demand of
accountants based on the recent report of the National Statistical Coordination Board
Secretary General Jose Ramon Albert in January 11, 2013 entitled Beyond the

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Numbers (is education in sync with labor) from the year 2007-2008 the proportion of
vacancies rose from 9.63 to 13.42 in the year 2009-2010( BLES Integrated
Survey,2007-2010). Most vacancies in such positions are hard to fill due to the specific
technical requirements and most of which necessitate the passing of an eligibility exam.
However, accountants are needed to run the economy. They possess a
wide range of intellect and skills needed to keep the financial structure afloat. This
matter prompted scholars and researchers to recognize factors the made students to
pursue their accounting course.
The majority of the studies utilized the Theory of Reasoned Action (TRA)
in investigating the peoples decision making. (Cohen & Hanno, 1993). According to the
TRA, Human behavior is directly affected by the intention to perform an action or display
a behavior (Ajzen & Fishbein, 1980 p8). The stronger the intention and more likely the
behavior to be performed. The theory explains that the intention is determined by the
individuals beliefs outcomes or attributes of performing the behavior, weighted through
evaluations of those outcomes or attributes.
Despite the fact of the decrease of accountants to cope with the demand
an increase in the number of accountants is necessary. This issue has become a great
concern internationally including the Philippines. Thus this subject encourages the
researcher to investigate the situation in the Philippine settings on the Factors that
influence the students to pursue Accountancy Program.

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Statement of the Problem

This research study aims to investigate the Factors Influencing the
Decisions in Selecting Accountancy Course among BSA Students of EAC.
1. What is the demographic profile of the respondents in terms of:
1.1

Age

1.2

Gender

1.3

Year Level
2. Find out the influencing factors of the students in terms of:
a. Personal factors
b. Social factors
c. Academic factors
3. What are the preferred influencing factors of the students in selecting
accountancy for the school year 2013?
4. If there is a significant relationship between the influencing factors and the
decision making of the student in selecting accountancy course.

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Significance of the study

This study will provide information that will benefit the School of Business
Administration of Emilio Aguinaldo College to further improve the BSA program that
would cater to the needs of future enrollees. For the faculty, the information gathered
may serve as a basis to help them develop new teaching strategy. This study will
provide insight to students and society on the factors to be considered in selecting a
BSA course. Moreover, this will provide data to other researchers in supporting their
assumptions in doing research.
Scope and Delimitation
In general, the study was conducted specifically among the accountancy
students currently enrolled in Emilio Aguinaldo College School of Business
Administration of all year levels. This study is limited since only a descriptive survey
research conducted in 88 of the 111 students, who are currently enrolled for the school
year 2013.

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INPUT
1.

PROCESS

Profile of the

1.

Respondents

Collection of the data

through a researcher

1.1 Age
made

1.2 Gender
1.3
2.

Year Level

questionnaire.

Influencing factors of

2.

Analysis and

the students in terms

interpretation of data.

of:
2.1

Personal Factors

2.2

Social Factors

OUTPUT
Decision made by the
BSA students in
choosing the Emilio
Aguinaldo College
accountancy as their
course.

2.3 Academic
Factors

Figure no. 1

Conceptual Paradigm
The conceptual paradigm shows the different factors influencing the
decisions of students in selecting a course depends upon future employment
opportunities, recommendation from family/friends, trending job, personal choice, and
personal capability that will be collected by the researcher through the utilization of a
questionnaire. As a result, there is the factor that contributed in the decision making of
the student in selecting the course.
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Theoretical Framework
This research work was based on the theory of reasoned action that
asserts that a person's behavior can be predicted through his behavioral intentions.
(Ajzen and Fishbein, 1980). The stronger the persons intention towards the behavior
the more likely that behavior to be executed. In addition, the theory states that the
intention is based on the attitude and subjective norms perceived by a person. Attitudes
are made from behavioral beliefs that are acquired from experience either positive or
negative depends on the evaluation of the individual will produce the believed outcome.
On the contrary, subjective norms were the belief of another individual or group such as
friend, family and the society that confers one action to comply depending on the
motivation of the referents either positive or negative.
Many studies have utilized the Theory of Reasoned Action (TRA) in
predicting an individuals decision and behavior (Cohen& Hanno, 1993; Zhang, 2010).
The TRA model has been a useful framework in investigating the variables influencing
the choice of academic program (Strader & Katz 1990; Cohen & Hanno, 1993).

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Definition of Terms
Personal Factors pertains to an individual preference/attitude in selecting the course.
Social Factors pertains to norms/trends that affects in decision making.
Academic Factors pertains to the academic performance that influence his/her in
selecting the course.
Financial Statements this contains the financial activities of a business, an
individual or any other entity that is meant to present the
current financial position that are usually intended for external
users.
Multinational Companies a corporation that has its facilities and assets in at least
one country other than his home country.
Theory of Reasoned Action this theory is designed to make statistical
generalizations predicting peoples behavior.
Subjective Norms is a perceived social pressure to engage or not to engage in a
behavior.

CHAPTER II
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Review of Related Literature and Studies

This chapter is a presentation of related literature and studies with a
significant implication of the present study. The review of related literature and studies
plays an important role in research. Its purpose is to give an insight to help the
researchers establish facts.
Related Foreign Literature and Studies
A significant number of studies have been conducted to address various decisions in
choosing a career in college. On the research entitled Choosing a College
Major Based on Your Personality by Lawrence K. Jones, Ph.D., NCC. Jones listed five
(5) strategies that a student can use as an advantage in choosing a college major such
as: (1) Take a valid interest inventory or career test; (2) Use a valid list of majors; (3)
Learn about the environment for each of the majors; (4) Use the strategies described
here in choosing a career pathway or career field; (5) Make a good decision. It takes
self-discipline but its worth it. According to Byrne, when students commence their
higher education, they carry not only their prior knowledge and academic achievements
but also the motives, intentions and expectations. Prior research indicates that students
who motivated of interested in their studies usually seek to attain understanding and
intellectual development. Students expectation of success and their confidence in their
capabilities are definitely affiliated with their academic performance as emphasized by
Zeegers.
Maheran Zakaria on her research entitled Accounting as a Choice of Academic
Program concluded that attitudes towards the accounting subject and subjective norms
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influence students to choose accounting as their academic programs. Moreover,

students are concerned with the outcomes of their decisions this will lead us to factors
which influence them the most such as excellent long term income, can work on
different business areas, excitement and career advancement. The more positive the
outcomes, the stronger are the intention to choose accounting program. Zakaria added,
in an effort to attract students to engage in the accounting profession, it is essential to
educate students about the positive outcomes of the profession as well as to attract the
significant referents.
Many studies have adapted Theory of Reasoned Action (TRA) in
anticipating peoples decision and behavior (Cohen & Hanno, 1993; Zhang, 2010). The
TRA model that provides a social psychological framework has been proven to explain
many types of behavior (Ajzen & Fishbein, 1980; Sheppard, Hartwick & Warshaw,
1988). The model was then suggested to be useful in examining the variables that affect
the decision of selecting an academic program (Strader & Katz, 1990; Cohen & Hanno,
1993).
The California State University, Long Beach (CSULB) College of Business
Administration stated in their article that the reason accounting may be the best route to
a successful business career is because accounting has always been considered as the
language and basic tool of business. As the world continues to embrace the dynamic
change especially the business sector, the field of accounting has been changing
radically in response to such evolution, accounting skills are very much in demand and
also become an effective career.

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In a case study of Lee and Chatfield (2010), they had identified 11 factors
of college choice and extending their previous research they found more factors such as
degree benefit, career preparation and media impact. Their study also compared the
differences in the factors among three different groups namely: instate, out-of-state
students and international students. Their results revealed that out-of-state students
consider cost, facilities and family support as a relevant factor when choosing a college
course. In addition, their result also shows that media such as TV programs and news
plays an important role in influencing international students in selecting their choice of a
college course.
Related Local Literature and Studies
Espero (2010) Factors like socioeconomic status, parental attachment,
and parental expectations might have explained that there was a significant influence on
the career decisions of children whose parents were Overseas Filipino Workers.
In a dissertation by Tan (2009), future job opportunities, programs of
study, academic quality and religious emphasis were the factors with the highest ratings.
It is desirable for college administrators to develop recruiting strategies and procedures
that would emphasize these factors by recruiting students from high schools. Moreover,
promoting the linkages with corporations that will provide job opportunities to students
through internships during their college years. In addition, the highest among the college
choice factors associated with people was the factor of parents. School administrators
should focus on the parents as their target market.

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Actions such as determining the parents college concerns, giving parents some insights
about the college and administer family tours of the college campus.

CHAPTER III
Methods of Research and Procedures

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This section presents the method of research and respondents used for
the study. It also describes the sources of data of the study, including the statistical
methods to be employed in analyzing the data.
Research Design
The study used the descriptive research to analyze the factors influencing the decision
in selecting accountancy courses among BSA students of EAC. Descriptive research as
described by Estolas and Boquiren, is a study that can obtain facts about existing
conditions or detach significant relationships between current phenomena. It describes
and interprets prevailing conditions. The goal of descriptive research is to describe the
significant relationship between the influencing factors and the decision making of the
students in selecting an accountancy course. (Polit and Beck 8 th Edition)
The research design aims to take part in the aspect that will determine the
respondents reactions to a limited level of expression and impressions through a rating
scale questionnaire.
Sampling Plan
The researcher utilized purposive sampling technique to determine the target
population. The respondents of the study include all students enroll in the BSA program
for the curricular year 2013. The researcher will distribute the questionnaires randomly
to different levels of student under the BSA program.
To sustain the quality and effectiveness of the research, the researcher
applied the sampling size technique (Slovins Formula) determine the total sample of 87.
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The formula is:

n = N / (1 + Ne2)
Where:
n

Number of Samples

Total Population

Error Tolerance

Research Instrument
A researcher made questionnaire is used to gather data. The
questionnaire is divided into 3 categories each with 8 questions. All questions listed in
the survey questionnaire are based on the statement of the problem and is rated from
14; 1-strongly agree 2- disagree 3- agree 4- strongly disagree. Using the tool, the
respondents would rate them accordingly and the researcher will then collect the
questionnaires to tabulate the result.
Its objective is to gather information about influencing factors categorized
as Personal Factors, Social Factors and Academic Factors and how it affects their
decision in selecting the accountancy program for the school year 2013.
Validation of the Research Instrument
Validation of the survey questionnaire was administered in order to enhance the
questions and directions in the questionnaire and to verify if there is unnecessary
questions that need to be eliminated. Ten (10) respondents, 5 males and 5 females,
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from the EAC School of Business Administration BSA course were given a
questionnaire. But the respondents were not included in the target population. After the
respondents complete the data, these questionnaires were collected and tallied.
Data Collection Procedure
The researcher had requested permission for a complete list of the
students currently enrolled in the EAC School of Business Administration BSA course.
After the approval, the researcher had utilized both the library and the internet as their
main source of information. A wide ranging review of related studies will serve as a
guide to the researchers in preparing all the required information in creating the
questionnaire. The questionnaires will be administered and collected personally. The
collected data will then be analyzed by the researchers in order to make their
conclusions and recommendation.
Statistical Treatment of Data
The following statistical tools and techniques will be used to ensure the
validity and systematic presentation, analysis and interpretation of data: frequency and
percentage, weighted mean, and T-test as their primary tool in computing for the
statistical data.
Frequency and Percentage
This will be used to describe the profile of the respondents. The formula is:

X 100

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Where:
= percentage,

= frequency

of respondents; and
N

= total number of respondents

Weighted Mean
This will be computed to determine the average response of the
company on the various factors considered in the study. The formula is:

Where:
WM = weighted mean,
W = weights assigned,
WF

sum of all weighted scores obtained by a sample; and

N = number of respondents in the sample.

The study made use of a 4-point Likert Scale for the students rate their
personal agreement or disagreement in the given survey questionnaire.

Weight

Limits

Verbal Interpretation

4.00 5.00

Strongly Agree
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3.00 3.99

Agree

2.00 2.99

Disagree

1.00 1.99

Strongly Disagree

Mode
The mode is the simplest both in concept and in application under the
measure of central tendency. It is referred to as the value that appears most often in a
set of data. It is also defined as the most usual characteristics of a group of observation.
The mode can be determined quickly especially for ungrouped datas.

CHAPTER IV
Data Analysis and Findings
This chapter interprets and explains the data gathered and gives the
reader a full understanding of the results. Tabulation of the data was gathered and
presented to provide a clearer view. The results aim to show the determinants affecting
the study of Bachelor of Science in Accountancy students of Emilio Aguinaldo College
Manila.
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Table 1
Frequency and Percentage Distribution of Respondents According
to Age

Age

Frequency
()

Percentage (%)

15 17 years old

41

47.13%

18 20 years old

28

32.18%

21 years old Above

18

20.69%

Total

87

100%

Table 1 indicates that the majority of the respondents had an age ranging
from 15 17 years old with the rate of 47.13% followed by 18 20 years old age
bracket with a rate of 32.18% and 20.69% came from 21 years old Above age range.

Table 2
Frequency and Percentage Distribution of Respondents According
to Gender

Gender

Male Female

Frequency
()

Percentage (%)

49

56.32%

38

43.68%

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Total

87

100%

Table 2 reveals that the majority of the respondents gender were male.
Out of the 87 respondents, 56.32% of them were male while 43.68% of them were
female.
Table 3
Frequency and Percentage Distribution of Respondents According
to Year Level
Percentage (%)

1st Year

Frequency
()
14

2nd Year

22

25.29%

3rd Year

28

32.18%

23

26.44%

87

100%

Year Level

4th Year
Total

16.09%

Table 3 illustrates that the majority of the respondents were from 3 rd year
level with a frequency of 28 out of 87 that is 32.18% of the total percentage followed by
the 4th year level with 26.44%, 2nd year with 25.29% and 16.09% were from the 1 st year.
Table 4
Frequency, Percentage and Ranking Distribution According to
I Personally Chose My Course

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Frequency

Percentage

Choices

()

(%)

Ranking

19

21.84%

53

60.92%

15

17.24%

Total

87

100%

Table 4 exhibits that 60.92% of the respondents Agreed that they

personally chose their course which ranked 1 st, 21.84% of them Strongly Agreed which
ranked 2nd and 17.24% of them Disagreed which ranked 3 rd.

Table 5
Frequency, Percentage and Ranking Distribution According to
My Parents/Relatives Chose My Course
Frequency

Percentage

Choices

()

(%)

Ranking

5.75%

53

60.92%

19

21.84%

2
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10

11.49%

Total

87

100%

Table 5 emphasizes that 60.92% of the respondents Agreed that their

parents/relatives chose their course which ranked 1 st, followed by 21.84% who
Disagreed, 11.49% of them Strongly Disagreed and got the 3 rd rank while 5.75% of them
Strongly Agreed got the 4th rank.

Table 6
Frequency, Percentage and Ranking Distribution According to
I Want To Become A CPA Someday
Frequency

Percentage

Choices

()

(%)

Ranking

37

42.53%

45

51.72%

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5.75%

Total

87

100%

Table 6 depicts that 51.72% of the respondents Agreed that they want to
become a CPA someday which ranked 1st, 42.53% of them Strongly Agreed got the 2 nd
rank and 5.75% Strongly Disagreed ranked 3 rd.
Table 7
Frequency, Percentage and Ranking Distribution According to
I Am Motivated To Take The Course
Frequency

Percentage

Choices

()

(%)

Ranking

10.34%

73

83.91%

5.75%

Total

53

100%

Table 7 indicates that 83.91% of the respondents Agreed that they were
motivated to take the course got the 1 st rank, 10.34% of them Strongly Agreed which
ranked 2nd and 5.75% Disagreed on the 3rd rank.
Table 8

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Frequency, Percentage and Ranking Distribution According to I Have The Right

Attitude Required In The Accountancy Course
Frequency

Percentage

Choices

()

(%)

Ranking

63

72.41%

24

27.59%

Total

87

100%

Table 8 represents that 72.41% of the respondents Agreed that they had
the right attitude required in the Accountancy course earned the 1 st rank followed by
27.59% of them Disagreed which ranked 2nd.

Table 9
Frequency, Percentage and Ranking Distribution According to
I Did/Have Done Career Research On My Own

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Frequency

Percentage

Choices

()

(%)

Ranking

58

66.67%

29

33.33%

Total

87

100%

Table 9 portrays that 66.67% of the respondents Agreed that they did/had
done career research on their own which ranked 1 st while 33.33% of them Disagreed
and obtained the 2nd rank.
Table 10
Frequency, Percentage and Ranking Distribution According to Doing Well
In This Course Would Be Personally Rewarding
Frequency

Percentage

Choices

()

(%)

Ranking

33

37.94%

44

50.57%

10

11.49%

Total

87

100%

Table 10 explains that 50.57% of the respondents Agreed that doing well
in the course would be personally rewarding earned the 1 st rank, 37.94% of them
Strongly Agreed which ranked 2nd and 11.49% of them Disagreed and got the 3 rd rank.
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Table 11
Frequency, Percentage and Ranking Distribution According to
This Course Will Help Me Do Well In My Career
Frequency

Percentage

Choices

()

(%)

Ranking

34

39.08%

48

55.17%

5.75%

Total

87

100%

Table 11 depicts that 55.17% of the respondents Agreed that this course
will help them do well in their career got the 1st rank followed by 39.08% of them
Strongly Agreed got the 2nd rank and on the 3rd rank with 5.75% of the respondents
Disagreed.

Table 12
Frequency, Percentage and Ranking Distribution According to My Teacher/s In
High School Influenced Me To Take Up Accountancy Course
Frequency

Percentage

Choices

()

(%)

Ranking

6.89%

24

27.59%

2
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39

44.83%

18

20.69%

Total

87

100%

Table 12 interprets 44.83% of the respondents Disagreed that their

teacher/s in high school influenced them to take up the accountancy course, earned the
1st rank, 27.59% of them Agreed got the 2 nd rank, 20.69% of them Strongly Agreed and
got the 3rd rank followed by 6.89% of respondents who Disagreed which ranked 4 th.

Table 13
Frequency, Percentage and Ranking Distribution According to I Like The
Prestige Associated With The Title of CPA
Frequency

Percentage

Choices

()

(%)

Ranking

33

37.94%

44

50.57%

10

11.49%

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Total

87

100%

Table 13 discloses that 50.57% of the respondents Agreed that they like
the prestige associated with the title of CPA which ranked 1 st, 37.94% of them Strongly
Agreed and got the 2nd rank while on the 3rd rank 11.49% of them Disagreed.

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Frequency, Percentage and Ranking Distribution According to

Table 14

There Are A Lot of Job Opportunities In

The Field of Accountancy
Frequency

Percentage

Choices

()

(%)

Ranking

58

66.67%

29

33.33%

Total

87

100%

Table 14 shows that on the 1 st rank 66.67% of the respondents Strongly

Agreed that there were a lot of job opportunities in the field of accountancy while
33.33% of them Agreed and obtained the 2 nd rank.

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Frequency, Percentage and Ranking Distribution According to

Table 15

I Have Relatives and Family Friends Who Are Working

As Professional Accountants
Frequency

Percentage

Choices

()

(%)

Ranking

28

32.19%

44

50.57%

15

17.24%

Total

87

100%

Table 15 illustrates that 50.57% of the respondents Agreed that they had
relatives and family friends who are working as a professional accountant which got the
1st rank, 32.19% of them Strongly Agreed which ranked 2 nd and 17.24% of them
Disagreed got the 3rd rank.

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Frequency, Percentage and Ranking Distribution According to

Table 16

This Course Will Help Me To Do Well

In My Future Business
Frequency

Percentage

Choices

()

(%)

Ranking

39

44.83%

48

55.17%

Total

87

100%

Table 16 reveals that 55.17% of the respondents Agreed that this course

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Frequency, Percentage and Ranking Distribution According to

will help them to do well in their future business which got the 1 st rank followed by
55.17% of Agreed which got the 2nd rank.

Table 17

The Opportunities For Regular Employment

Frequency

Percentage

Choices

()

(%)

Ranking

39

44.83%

48

55.17%

Total

87

100%

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Frequency, Percentage and Ranking Distribution According to

Table 17 demonstrates that on the 1st rank with 55.17% of the
respondents Agreed that there were opportunities for regular employment followed by
44.83% of Strongly Agreed which ranked 2nd.

Table 18

The People I Knew Who Were Already

Attending This Course
Frequency

Percentage

Choices

()

(%)

Ranking

19

21.84%

44

50.57%

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Frequency, Percentage and Ranking Distribution According to

24
27.59%
2

Total

87

100%

Table 18 states that 50.57% of the respondents Agreed that they knew
people who were attending the course earned the 1 st rank, 27.59% of them Disagreed
got the 2nd rank and 21.84% of them Strongly Agreed in the 3 rd rank.

Table 19

Opportunity To Have A Well Paying Job

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Frequency, Percentage and Ranking Distribution According to

Expectation of High Salary
Frequency

Percentage

Choices

()

(%)

Ranking

48

55.18%

34

39.07%

5.75%

Total

87

100%

Table 19 portrays that 55.18% of the respondents Strongly Agreed that

the accountancy course had an opportunity to have a well paying job expectation of high
salary which ranked 1st, 39.07% of them Agreed in the 2 nd rank and 5.75% of Disagreed
ranked 3rd.

Table 20
Frequency, Percentage and Ranking Distribution According to
The Academic Reputation of The Institution

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Frequency, Percentage and Ranking Distribution According to

Frequency

Percentage

Choices

()

(%)

Ranking

24

27.59%

63

72.41%

Total

87

100%

Table 20 explains that on the 1st rank with 72.41% of the respondents
Agreed that one factor is the academic reputation of the institution while 27.59% of them
Strongly Agreed obtained the 2nd rank.

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Frequency, Percentage and Ranking Distribution According to

Table 21
Frequency, Percentage and Ranking Distribution According to
The Academic Competitiveness of The Institution
Compared To Other Institutions
Frequency

Percentage

Choices

()

(%)

Ranking

24

27.59%

63

72.41%

Total

87

100%

Table 21 depicts that 72.41% of the respondents Agreed that one factor is
the academic competitiveness of the institution compared to other institutions which got
the 1st rank followed by 27.59% Strongly Agreed which ranked 2 nd.

35 | P a g e

Frequency, Percentage and Ranking Distribution According to

Table 22

The Quality of The Faculty At The Institution

Frequency

Percentage

Choices

()

(%)

Ranking

29

33.33%

53

60.92%

5.75%

Total

87

100%

Table 22 illustrates that 60.92% of the respondents Agreed that one factor

36 | P a g e

Frequency, Percentage and Ranking Distribution According to

is the quality of the faculty of the institution earned the 1 st rank, 33.33% Strongly Agreed
which ranked 2nd and 5.75% of Disagree got the 3rd rank.
Table 23
Frequency, Percentage and Ranking Distribution According to
I Passed The Entrance Exam In College
Frequency

Percentage

Choices

()

(%)

Ranking

39

44.83%

48

55.17%

Total

87

100%

Table 23 shows that on the 1st rank with 55.17% of the respondents
Agreed that they passed the entrance exam in college and that 44.83% of Strongly
Agreed obtained the 2nd rank.
Table 24
Frequency, Percentage and Ranking Distribution According to
I Am/Was Limited To My Career Choice

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Frequency, Percentage and Ranking Distribution According to

By My Grades
Frequency

Percentage

Choices

()

(%)

Ranking

24

27.58%

19

21.84%

25

28.74%

19

21.84%

Total

87

100%

Table 24 indicates that 28.74% of the respondents Disagreed that they

were limited in their career choice by their grades which got the 1 st rank, 27.58%
Strongly Agreed with the 2nd rank while Agreed and Strongly Disagreed had the same
rate in the 3rd rank which is 21.84%.

Table 25

38 | P a g e

Frequency, Percentage and Ranking Distribution According to

I Receive A Scholarship In Accountancy Course
Frequency

Percentage

Choices

()

(%)

Ranking

10

11.49%

19

21.84%

39

44.83%

19

21.84%

Total

87

100%

Table 25 reveals that ranked 1st with 44.83% of the respondents

Disagreed that they received a scholarship in accountancy course, both Agreed and
Strongly Disagreed had the same rate of 21.84% in the 2 nd rank while 11.49% of them
Strongly Agreed in the 3rd rank.

39 | P a g e

Frequency, Percentage and Ranking Distribution According to

Table 26

I Am Confident I Can Pass The Subjects

In The Program
Frequency

Percentage

Choices

()

(%)

Ranking

5.75%

77

88.50%

5.75%

Total

87

100%

Table 26 interprets that 88.50% of the respondents Agreed that they are
confident to pass the subjects in the program which got the 1 st rank, both Strongly
Agreed and Disagreed had the same rate of 5.75% in the 2 nd rank.

40 | P a g e

Frequency, Percentage and Ranking Distribution According to

Table 27

I Excel In Math Related Subjects During My

High School Years
Frequency

Percentage

Choices

()

(%)

Ranking

43

49.43%

29

33.33%

10

11.49%

5.75%

Total

87

100%

41 | P a g e

Frequency, Percentage and Ranking Distribution According to

Table 27 exhibits that on the 1 st rank with 49.43% of the respondents
Strongly Agreed that they excel in math related subjects during their high school years,
33.33% of them Agreed and got the 2 nd rank, in the 3rd rank with 11.49% were the
respondents who Disagreed followed by 5.75% of Strongly Agreed in the 4 th rank.

Table 28
Survey Questionnaire Result Summary
According to Personal Factors
Items

SD

SA

11

11

15

13

12

10

42 | P a g e

Total

Frequency, Percentage and Ranking Distribution According to

3
22
90
29

Table 29
Survey Questionnaire Result Summary
According to Social Factors
Items

SD

SA

43 | P a g e

Frequency, Percentage and Ranking Distribution According to

6
12

10

10

10

Total

19

65

56

Table 30

44 | P a g e

Frequency, Percentage and Ranking Distribution According to

Survey Questionnaire Result Summary
According to Academic Factors
Items

SD

SA

13

13

11

10

16

Total

17

77

42

Tables 28 30 shows the survey questionnaire result summary of the

three groups of influencing factors namely Personal, Social and Academic. According to
the table, it reveals that the majority of the respondents preferred Social Factors, which
scores the most number of 56 Strongly Agree, compared to Personal Factors with 29
and Academic Factors with 42.

45 | P a g e

Frequency, Percentage and Ranking Distribution According to

CHAPTER V
Summary of Findings, Recommendations and Conclusions
This chapter presents the summary of findings, conclusions and
recommendations based on the data analysis and findings.
Summary of Findings
The majority of the respondents had an age ranging from 15 17 years
old with the rate of 47.13% followed by 18 20 years old age bracket with a rate of
32.18% and 20.69% came from 21 years old Above age range.
The majority of the respondents gender were male. Out of the 87
respondents, 56.32% of them were male while 43.68% of them were female.
The majority of the respondents were from 3rd year level with a frequency
of 28 out of 87 that is 32.18% of the total percentage followed by the 4 th year level with
26.44%, 2nd year with 25.29% and 16.09% were from the 1 st year.
60.92% of the respondents Agreed that they personally chose their course

46 | P a g e

Frequency, Percentage and Ranking Distribution According to

which ranked 1st, 21.84% of them Strongly Agreed which ranked 2 nd and 17.24% of them
Disagreed which ranked 3rd.
60.92% of the respondents Agreed that their parents/relatives choose their
course which ranked 1st, 21.84% of them Disagreed and ranked 2 nd, 11.49% of them
Strongly Disagreed and got the 3rd rank while 5.75% of them Strongly Agreed got the 4 th
rank.
51.72% of the respondents Agreed that they want to become a CPA
someday which ranked 1st, 42.53% of them Strongly Agreed got the 2 nd rank and 5.75%
Strongly Disagreed ranked 3rd.
83.91% of the respondents Agreed that they were motivated to take the
course got the 1st rank, 10.34% of them Strongly Agreed which ranked 2 nd and 5.75%
Disagreed on the 3rd rank.
72.41% of the respondents Agreed that they had the right attitude required
in the Accountancy course earned the 1 st rank followed by 27.59% of them Disagreed
which ranked 2nd.
66.67% of the respondents Agreed that they did/had done career research

47 | P a g e

Frequency, Percentage and Ranking Distribution According to

on their own which ranked 1st while 33.33% of them Disagreed and obtained the 2 nd
rank.
50.57% of the respondents Agreed that doing well in the course would be
personally rewarding earned the 1st rank, 37.94% of them Strongly Agreed which ranked
2nd and 11.49% of them Disagreed and got the 3rd rank.
55.17% of the respondents Agreed that this course will help them do well
in their career got the 1st rank followed by 39.08% of them Strongly Agreed got the 2 nd
rank and on the 3rd rank with 5.75% of the respondents Disagreed.
44.83% of the respondents Disagreed that their teacher/s in high school
influenced them to take up the accountancy course, earned the 1 st rank, 27.59% of them
Agreed got the 2nd rank, 20.69% of them Strongly Agreed and got the 3 rd rank followed
by 6.89% of respondents who Disagreed which ranked 4 th.
50.57% of the respondents Agreed that they like the prestige associated
with the title of CPA which ranked 1 st, 37.94% of them Strongly Agreed and got the 2 nd
rank while on the 3rd rank 11.49% of them Disagreed.
On the 1st rank 66.67% of the respondents Strongly Agreed that there

48 | P a g e

Frequency, Percentage and Ranking Distribution According to

were a lot of job opportunities in the field of accountancy while 33.33% of them Agreed
and obtained the 2nd rank.
50.57% of the respondents Agreed that they had relatives and family
friends who are working as a professional accountant which got the 1 st rank, 32.19% of
them Strongly Agreed which ranked 2nd and 17.24% of them Disagreed got the 3rd rank.
55.17% of the respondents Agreed that this course will help them to do
well in their future business which got the 1 st rank followed by 55.17% of Agreed which
got the 2nd rank.
On the 1st rank with 55.17% of the respondents Agreed that there were
opportunities for regular employment followed by 44.83% of Strongly Agreed which
ranked 2nd.
50.57% of the respondents Agreed that they knew people who were
attending the course earned the 1 st rank, 27.59% of them Disagreed got the 2 nd rank
and 21.84% of them Strongly Agreed in the 3rd rank.
55.18% of the respondents Strongly Agreed that the accountancy course
had an opportunity to have a well paying job expectation of high salary which ranked 1 st,

49 | P a g e

Frequency, Percentage and Ranking Distribution According to

39.07% of them Agreed in the 2nd rank and 5.75% of Disagreed ranked 3rd.
On the 1st rank with 72.41% of the respondents Agreed that one factor is
the academic reputation of the institution while 27.59% of them Strongly Agreed
obtained the 2nd rank.
72.41% of the respondents Agreed that one factor is the academic
competitiveness of the institution compared to other institutions which got the 1 st rank
followed by 27.59% Strongly Agreed which ranked 2 nd.
60.92% of the respondents Agreed that one factor is the quality of the
faculty in the institution earned the 1 st rank, 33.33% Strongly Agreed which ranked 2 nd
and 5.75% of Disagree got the 3rd rank.
On the 1st rank with 55.17% of the respondents Agreed that they passed
the entrance exam in college and that 44.83% of Strongly Agreed obtained the 2 nd rank.
28.74% of the respondents Disagreed that they were limited in their career
choice by their grades which got the 1 st rank, 27.58% Strongly Agreed with the 2 nd rank
while Agreed and Strongly Disagreed had the same rate in the 3 rd rank which is
21.84%.

50 | P a g e

Frequency, Percentage and Ranking Distribution According to

Ranked 1st with 44.83% of the respondents Disagreed that they received a
scholarship in accountancy course, both Agreed and Strongly Disagreed had the same
rate of 21.84% in the 2nd rank while 11.49% of them Strongly Agreed in the 3 rd rank.
88.50% of the respondents Agreed that they are confident to pass the
subjects in the program which got the 1 st rank, both Strongly Agreed and Disagreed had
the same rate of 5.75% in the 2nd rank.
On the 1st rank with 49.43% of the respondents Strongly Agreed that they
excel in math related subjects during their high school years, 33.33% of them Agreed
and got the 2nd rank, in the 3rd rank with 11.49% were the respondents who Disagreed
followed by 5.75% of Strongly Agreed in the 4th rank.
The survey questionnaire result summary of the three groups of
influencing factors namely Personal, Social and Academic. According to the table, it
reveals that the majority of the respondents preferred Social Factors, which scores the
most number of 56 Strongly Agree compared to Personal Factors with 29 and Academic
Factors with 42.

51 | P a g e

Frequency, Percentage and Ranking Distribution According to

Conclusion
Based on the gathered data, the factor that influence most of the
accounting students in taking up the accountancy course is the Social Factors. This was
based on the total number of Strongly Agreed on each factor.
The most preferred factor by the students in selecting accountancy is the
category I Like the Prestige Associated with the Title of CPA under the Social Factors.
According to the results given by the respondents there is a significant

52 | P a g e

Frequency, Percentage and Ranking Distribution According to

relationship between the influencing factors and the decision making of the students in
selecting the accountancy course based on the year level of the respondents, most of
them are in their 3rd year.
Recommendation
Based on the study, the researchers would like to recommend the
following:

Conduct seminars about the fields in accounting that graduates can

venture in, to encourage them to take the accountancy program and to
boost their confidence towards their course.

We recommend promotion of school organizations to further help the

accountancy students by motivating them and introducing different fields
in accountancy.

We recommend school improvements in the school facilities so it could

be

more

conducive

for

learning.

53 | P a g e

BIBLIOGRAPHY

Albrecht and Sack. (2000). Accounting Education: Charting the Course through a
Perilous Future. Florida. American Accounting Association.
Atkinson and Hilgard. (2003). Introduction to Psychology 14th Edition, Thomson Asian
Edition. Singapore. Thomson Learning Asia.
Byrne, M. and Flood, B. (2005). A study of accounting students motives, expectations
and preparedness for higher education. Journal of Further and Higher Education
Zeegers, P. (2004). Student Learning in Higher Education: A Path Analysis of Academic
Achievement in Science. Higher Education Research and Development
Zakaria, Maheran. (2012). Accounting As A Choice of Academic Program. Journal of
Business Administration Research, Vol. 1, No. 1; 2012.
Lee, So Jung and Chatfield, Hyun Kyung (2010). The Analysis of Factors Affecting
Choice of College: A Case Study of UNLV Hotel College Students. University of
Nevada Las Vegas.
Espero, Catherine O. (2010). Correlates of Career Decisions Among Children of
Overseas Filipino Workers.
Cohen, J. and Hanno, D.M. (1993), An analysis of underlying constructs affecting the
choice of accounting as a major. Issues in Accounting Education, 8(2), pp.
219238.
Tan, Christine Joy. (May 2009). College Choice in the Philippines. University of North
Texas.
Polit and Beck. (2008). 8th Edition: Nursing Research Generating and Assessing
Evidence for Nursing Practice. J.B. Lippincott Company. pp. 274-276.
Calderon and Gonzales. (1993). Methods of Research and Thesis Writing.
Mandaluyong City. National Bookstore.
Jones, Lawrence K. (2013). Choosing A College Major Based on Your Personality. The
Career Key, Inc.
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California State University College of Business Administration, Long Beach. Why Major
in Accounting. n.d.. http://www.csulb.edu/colleges/cba/accountancy/major
National Statistical Coordination Board. January 11, 2013. Beyond the Numbers.
http://www.nscb.gov.ph/beyondthenumbers/2013/01112013_jrga_educlabor.asp
APPENDIX

EMILIO AGUINALDO COLLEGE

Dear student,
This information is being collected as part of a research study. Your participation in this
research will provide EAC Accounting profession with valuable information to reach to a better
understanding of how different factors influencing decisions in selecting Accountancy course
among us for the Academic Year 2013 2014. Your participation in this research is strictly
voluntary. Your responses are held in strictest confidence.
The Researchers

Name: _________________________________ Gender: __________ Year

level: _______

Direction: Please indicate your personal agreement or disagreement to the following statements
by putting a check mark in the appropriate column.
PART I.

PERSONAL FACTORS
1
Questions

Strongly
Disagree

2
Disagree

3 Agree

4
Strongly
Agree

1. I personally chose my course

4|Page

2. My parents/relatives chose my course

3. I want to become a CPA someday
4. I am motivated to take the course
5. I have the right attitude required in the
Accountancy course
6. I did/have done career research on my
own
7. Doing well in this course would be
personally rewarding
8. This course will help me do well in my
career

PART II. SOCIAL FACTORS

1
Questions

Strongly
Disagree

2
Disagree

3 Agree

4
Strongly
Agree

1. My teacher/s in high school influenced

me to take up accountancy course
2. I like the prestige associated with the title
of CPA
3. There are a lot of job opportunities in the
field of accountancy
4. I have relatives and family friends who
are working as professional accountants
5. This course will help me to do well in my
future business
6. The opportunities for regular
employment

5|Page

7. The people I knew who were already

attending this course
8. Opportunity to have a well paying job
expectation of high salary

PART III. ACADEMIC FACTORS

1
Strongly
Disagree

Questions

2
Disagree

3 Agree

4
Strongly
Agree

1. The academic reputation of the

institution
2. The academic competitiveness of the
institution compared to other institutions
3. The quality of the faculty at the institution

4. I passed the entrance exam in college

5. I am/was limited to my career choice by
my grades
6. I receive a scholarship in accountancy
course
7. I am confident I can pass the subjects in
the program
8. I excel in math related subjects during
my high school years

Thank you for completing the survey.

6|Page

RESEARCHERS PROFILE

Last Name:
Peras First Name:
Erickson Middle Name:
Guy Birthday:
July 14, 1987 Academic Year & Course:
4th year BS
Accountancy
School:
Business Administration
Campus:
Emilio Aguinaldo College-Manila
Mailing Address:

1532 M. Hizon St., Sta. Cruz, Metro

Manila

Contact Numbers:

0906 7796405

7|Page

E-mail Address:

erick.peras@yahoo.com

Last Name:
Sotelo
First Name:
Manuel Christian Middle Name:
Samson
Birthday:
May 8, 1991 Academic Year & Course:
4th year BS Accountancy
School:
Business Administration
Campus:
Emilio Aguinaldo College-Manila
Mailing Address:

175-C R.Pascual St. San Juan City

Metro Manila

Contact Numbers:

09274670499

E-mail Address:

chris.sotelo@ymail.com

8|Page

9|Page