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INTRODUCTION
Accountancy Program is one of the most difficult courses yet demanded job around the
world. However, it needs a great skill of analyzation, motivation, and courage to stay in the
program. In fact, accountancy course is offered by almost all schools in the Philippines. To
study accountancy takes a great of discipline in all aspects of the students and because of that
In recent years, there have been many changes in the environment of higher education
including the creation of massive open online courses and fundamental changes in accreditation
and governmental oversight. One significant aspect of the changes in oversight is the focus on
graduation and retention rates. Due to increasing pressure to meet graduation and retention
expectations, many institutions have responded by re-evaluating their programs in order to find
ways in which to assist students identify the most suitable major for their individual skill sets
and to provide institutional processes to help students navigate their academic career. One part
of this process is the evaluation of progression and retention policies. These policies provide
students with a minimum set of criteria, usually set by the faculty providing the instruction for
the major chosen by the student, to which students must adhere to during their pursuit of their
degree. This not only provides a degree of rigor in a program consistent with the expectations
of faculty and other stakeholders, but it also provides students with criteria that can help them
gauge a program's suitability with their abilities. Thus, as a student progresses in a program and
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they see that they are close to or have not met these criteria, this offers them an opportunity to
re-evaluate their career goals and make changes to their major to one that is better matched to
Programs of instruction, including accounting, provide students with minimum criteria that
students must adhere to in order to progress and remain in a program. This criterion generally
includes minimum standards related to grades in specified courses, a minimum GPA that must
be earned in order to graduate, policies regarding the number of times selected courses can be
repeated, and policies that limit the number of course withdrawals. While most of these policies
are program specific and are created and maintained by the program, some of these policies
may be a university policy that applies to all students, not just students of a specific program.
As programs and universities periodically review these policies to ensure that they remain
The Palawan State University Accounting Department has a retention grade of 2.25 which
is equivalent to a grade of 83-85. The retention policy in the Accountancy program examines
the retention standards for the students of Accountancy which are predictive of an examinees
research conducted by Chua (2018), Palawan State University was able to produce accountancy
graduates and it has consistently produced CPA Licensure Examination passers above the
national passing percentage. There was always a retention policy but it was not strictly
implemented during the late 1990s. The adverse result of non-implementation was when the
university’s passing rate became lower than the national passing percentage. The lowest point
was in the early 2000s when the university at times had no passers in the licensure examination.
In addition, the goal of the BSA Program is to produce competent and ethical public accounting
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professionals who possess the knowledge, skills, and attitudes that will enable them to continue
Subjects?
2. What are the views or perspectives of BSA students to the Accountancy Program?
3. What are the importance of Retention Policy for BSA Students in passing the
Accountancy Program?
4. What are the effects of Retention Policy to the following factor for the BSA Students
a. Family Factor
b. School Factor
c. Physiological Factor
d. Psychological Factor
e. Social Factor
5. What is the relationship between the Retention Policy and the Academic
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OBJECTIVES
General Objectives:
Specific Objectives:
program
3. To encourage the BSA Students to strive harder in meeting the Retention Grade
BSA Students. The results will provide the students with sufficient knowledge regarding to
the implementation of the Retention Policy and its effects and thus, will encourage them to
strive harder to meet the retention grade. The study will also give adequate information about
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Accounting Professors. The given data will guide the teachers on what to improve and
enhance regarding to the Retention Policy for the efficient learning process of the
Accountancy students.
Department of Accountancy. The results of this study will allow the department to know the
advantages and disadvantages of the Retention Policy towards the Accountancy students and
will make them improve the said policy to produce more Certified Public Accountants for the
Palawan State University. This research will serve as a guide to the institution on how to
ensure the access to quality education of the Accountancy Students for the upcoming
academic years.
The study is delimited in terms of problem, locale, population and time frame.
Problem. The study will determine the effects of retention policy to the Academic Performance
Population. The respondents of the study will be the BSA students of PSU in the A.Y. 2018-
2019.
Time Frame. The study will be conducted on April to May 2019. The data will be gathered at
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CONCEPTUAL FRAMEWORK
Notice that the variables of the study are explicit in the paradigm presented in Figure 1.1.
In the illustration, there are two variables, independent and dependent variables. The
independent variable of this study will be the Retention Policy. On the other hand, the
dependent variables are (1) views and perspectives of BSA Students; (2) effects of retention
policy to the different factors in passing BSA program; and (3) performance of BSA students. It
will be possible to relate these two variables and confirm that indeed, there is an effect in the
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academic performance of selected respondents due to the retention policy in Accountancy
Program.
affected by the retention policy which is 2.25. In line with this, the BSA students will make the
retention grade as their basis whether their chosen program is difficult for them to attain or not.
On the same page, the effects of retention policy in family factor, school factor, physiological
factor, psychological factor, and social factor of BSA students in relation to their academic
performance is because of the mentioned retention grade. The following factors will be affected
because of their academic performance to meet the retention grade. Lastly, the performance of
BSA students will be dependent to the retention policy since it will be their basis if they need to
exert more effort in studying Accountancy Program. The study ought to find out the effects of
retention policy to the academic performance of BSA students. The Researchers will distribute
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RESEARCH PARADIGM
Figure 1.1
DEFINITION OF TERMS
based on the Accounting I and II grade of BSA students in A.Y. 2018-2019 at Palawan State
University.
BSA Students - it refers to the students who are taking up Bachelor of Science in Accountancy.
BSA Program - Bachelor of Science in Accountancy refers the program that prepares students
for entry into a variety of fields in accountancy, including corporate accounting, accounting
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Factors - one that actively contributes to the production of a result
Policy - a set of ideas or a plan of what to do in particular situations that has been agreed to
Respondents - respondents are those who are generally answers the questions asked by the
researchers
Retention Policy - it refers to the standard grade that is needed to maintain by the BS
Accountancy students.
PSU - Palawan State University. This will serve as the location where the research/study will
take place.
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CHAPTER II
As the central focus in this research, effects of retention policy on the academic
performance of accountancy students, will give emphasis on how retention policy affects the
academic performance of accountancy students in different factors. The subject has been an
essential part of recent studies, including other works of other researcher. With the aim of
introducing retention policy on accountancy program, this would entail citing some literature and
studies that would give sufficient understanding of concepts related to the subject matter.
RELATED LITERATURE
Foreign
world. Moreover, accounting refers to the process of summarizing, analyzing and reporting
these transactions to oversight agencies, regulators and tax collection entities. Accounting helps
the management by providing necessary information for taking proper decisions. Thus,
Accountants become demanded job around the world. However, it needs a great skill of
analyzation, motivation, and courage to stay in the program. To study accountancy takes a great
of discipline in all aspects of the students and because of that retention policy was strictly
Retention Policy refers to the standard grade that is needed to be maintained by the BSA
students. The retention policy gives emphasis on the following; Retention policies are especially
important for associations due to their unique, central role in so many industries and
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professionals (Leavitt, 2007). According to Nagaoka and Roderick (2004) a central focus of this
report is estimating whether retention had a positive impact in students’ achievement growth.
Evaluating the effect of retention means that the researchers have to find a comparison group of
low-achieving students who might represent what would have happened if those students who
Davis, Harold E. & DiGregorio, Dean. (2016) suggested that a requirement for a student
to earn a minimum grade to advance to the next course in a sequence is a progression policy
intended to ensure that a student has the knowledge and skills necessary to succeed in the
subsequent class. The requirement also helps set an expectation of acceptable performance.
Accounting is a challenging major and profession. The work does not go away until someone
does it. People that either can't or won't do the work required would probably be better served by
changing majors or doing something else. Most accounting programs have a course that tends to
encourage some students to change majors. A concern is where in the curriculum the course
should be. Too soon results in the unnecessary loss of majors and too late delays the student from
Davis and Jones (2014) claimed in their article “The Impact of Changes in Accounting
Program Retention Policies” that because of the increasing pressure to meet graduation and
retention expectations, many institutions re-examine their programs in order to find ways in
which to help students to identify the most suitable major for their individual skill and to provide
institutional processes to help students navigate their academic career. Part of this process is the
evaluation of progression of the retention policies. The policies provide students with a minimum
set of criteria, usually set by the faculty providing the instruction for the major chosen by the
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student, to which students must adhere to during their pursuit of their degree. This not only
provides a degree of rigor in a program consistent with the expectations of faculty and other
stakeholders, but it also provides students with criteria that can help them gauge a program's
suitability with their abilities. Thus, as a student progresses in a program and they see that they
are close to or have not met these criteria, this offers them an opportunity to re-evaluate their
career goals and make changes to their major to one that is better matched to their likelihood of
including accounting, provide students with minimum criteria that students must adhere to in
Local
monitoring academic and professional aspects of individual student performance. Bambalan et.
al. (2012) also stated that retention policy in the Accountancy program examines the retention
standards for the students of Accountancy which are predictive of an examinees success in the
Valuing the fast changing developments in the national and international arena as well as
sustaining academic excellence, the university deems it proper to implement a retention policy to
ensure that its graduates transform themselves to fit the needs of the community they opt to
serve.
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In line with this, the College of Business and Accountancy is one of the most active in
Wesleyan University. One factor that makes Accountancy program unique compared to the other
courses in the mentioned school is that it has retention policy. The Retention Policy is designed
to maintain the high standard of accounting education in Wesleyan University, in order to meet
the requirements of the profession and to better prepare its graduates to take and pass the
Certified Public Accountant board examinations. Under this policy, a student must obtain an
accounting and related fields, and makes them ready to deal effectively with the problems they
will face as professional accountants, researchers and responsible citizens. The program aims to
develop the qualities that enhance the student’s professional and research competence, awareness
integrity and objectivity. Thus, a minimum grade of 2.0 in accounting, finance, law, taxation
According to an article reported by Santos (2012), the accountancy students who have
failed the retention exam were transferred to Management accounting. Only 55.57 % of the total
numbers of the second year students who took the retention exam. There are also students who
got exempted from the retention exam after getting grades of 2.00 in their Accounting 1 and 2.
The retention exam was implemented in 2008 which was previously known as the qualifying
exam in the college of commerce. After this the students are required to have a retention grade of
2.75 in their Accounting 1 and 2 subjects. The department chair said that it was not enough so
they proposed that those students who are transferred to Management Accounting will not be
qualified to take the CPALE. Also they are required to take summer classes for the Accounting 3
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or Financial Accounting which is a requirement to the incoming third year students of
Management Accounting. They made a new retention program that stated that the maintaining
grades for Accounting 1 and 2 should not be lower than 3.00 otherwise students will be
RELATED STUDIES
Foreign
All schools, scholars and writers in sociology, psychology, educational sciences and its
sub-disciplines have discussed factors affecting students’ academic performance and various
theories have been suggested with regard to these factors. Some scholars put emphasize on
individuals’ internal characteristics (e.g. intelligence, self-concept, etc) and some others consider
external characteristics (family, social status, educational environment, etc) important. On the
other hand, one of the most important factors underlying development is education. Developed
countries usually have effective educational system but education lacks adequate infrastructure
According to Hillgard and Bauer, the distinction between learning and performance is the
same as the distinction between knowing how to do a job and actually doing it. It is also believed
condition, tiredness and illness. So, these factors may yield a fairly accurate indicator of how
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The results of the research Garkaz et.al (2011) indicate that there is a significant relationship
between students’ scores and their use of deep approach, while there is a negative relationship
between students’ use of surface approach and their scores. A long history of research has been
economy to observe various factors affecting students’ academic performance. Also, variables
such as age, gender, talent, scores, high school experience, academic experience, motivation and
Local
Based on the study of Perez, Ph. D. (2015), the College of Business and
said that in the school year 2013 to 2014 the retention policy was enhanced in which an
accountancy student should maintain a grade of 2.5 in all accounting, law, taxation, English and
mathematics subjects. It was also stated that in order to be admitted in the next level, student has
to undergo in an examination per year level. “There are in total three qualifying exams for the
program where the examination will simulate actual board methods and standards, following the
zero transmutation. The results of the licensure CPA examination would test the effectiveness of
this policy.” Perez also reported that for the year 2011 to 2013, there were more first takers who
passed the board exams. It was during this period when the College of Business and
Accountancy.
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Retention Policy in Adamson University as pointed by Bambalan et. al. (2012) in their
study, the retention grade of the university was 2.75 equivalents to 73-75 but it was changed and
was increase into 2.5 equivalents to 76-78 in 2012. This was implemented to prove how effective
the retention policy in the performance of the accountancy students in Accountancy program.
They also noted that the retention policy in the Accountancy program examines the retention
standards for the students of Accountancy which are predictive of an examinees success in the
Certified Public Accountant Licensure Examination. The researchers concluded in the study that
retention policy may or not affect a BSA student’s social life. Complying with the Retention
Policy and having social life depends on the student himself. Retention Policy motivates the
students to study hard to be maintained in the BSA Program. Bambalan et.al (2012) also stated
that Retention Policy causes competition within a student himself rather than with his classmates
or other people in the BSA Program. They also added that Retention Policy causes too much
attitudes towards their accounting and study habits. In line with this, the study found out that the
respondents had good academic performance, high level of aspiration, favorable attitude towards
Accounting and good study habits. Moreover, the bulk of the respondents belong to the grade
range of 1.76-2.0 and 2.01-2.25. Tan (2014) reported that the results of this significant result in
the student’s academic performance could be attributed to the strict retention policy of the
program that requires an average of 2.5 or higher to be able to proceed to the next accounting
subject.
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Acosta et.al. (2011) claimed in their study entitled “The Effectiveness of the Retention
Policy to selected Second Year Bachelor of Science in Accountancy students of the University of
the East” that majority of their respondents finds the Accountancy Program very difficult while
only a few find it easy. Only a small percentage of the respondents find the Retention Policy as a
challenge or motivation while most of them finds it as a burden and pressure while studying. The
result of the study also added that most of the respondents have sacrificed their minor subjects
retention policy in Northwestern University. The major advantage of having a retention policy is
to remind students to be more serious and strive harder in passing their major subjects. The next
advantage from the result of his study is to have an outstanding school performance for the CPA
Board Exam and also to check if the students are really fit for the program and the last advantage
based of his study was to determine whether the students gained or learned something in mind
during the semester. And as for the disadvantages, half of the students said that the primary
disadvantage of having retention policy is the tendency for them to be disqualified in the
Accountancy Program and it was followed by the feel of frustration in having a low grade.
Lastly, the last disadvantage is that the students have no time for themselves.
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CHAPTER III
RESEARCH METHODOLOGY
This chapter seeks to present the following contents: Research Design, Data Gathering
Instrument, Population and Sample, Assumptions, Data Gathering Procedure, and Statistical
Treatment.
RESEARCH DESIGN
The study will use Descriptive Research Design to determine the effects of retention
Palawan State University. Descriptive research generates data both qualitative and quantitative,
thus, the combination of the two will be useful in gathering data, defining and describing the
A Survey Questionnaire will be distributed to the selected BSA students of Palawan State
University. The Survey Questionnaire will be composed of different necessary questions which
The respondents of this study will be the Bachelor of Science in Accountancy students
from A.Y 2018-2019 of Palawan State University. The Researchers will use Stratified Random
Sampling in selecting BSA students as respondents. The population of BSA students will be
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divided into three strata. The three strata will be the (1) BSA students who retook Accounting I;
(2) BSA students who will retake Accounting II; and (3) BSA students who passed Accounting
I and II. Each stratum will be composed of twenty BSA students. A total of sixty respondents
The Researchers will take rigorous steps in the data collection, the following steps will be
followed:
First, the Researchers will make a letter of approval address to the Researcher Adviser.
Upon the approval of the request, the researchers will set schedule and timeline in preparing,
Second, the researchers will select sixty respondents through stratified sampling. In
relation to this, the Researchers will disseminate sixty questionnaires to gather significant data.
Noted that there are three strata (1) BSA students who retook Accounting I; (2) BSA students
who will retake Accounting II; and (3) BSA students who passed Accounting I and II. The
Researchers will have a thorough checking of the answered questionnaires afterwards to make
sure that they have all the details that they need.
Lastly, the researchers will use statistical analysis in interpreting, analyzing and
summarizing the effects of Retention Policy to the Academic Performance of BSA students of
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STATISTICAL TREATMENT
The data to be gathered will be categorized according to the (1) views and perspectives of
BSA students; (3) importance of retention policy in passing BSA Program; (4) effects of
retention policy to the BSA students in different factors. Measures of Frequency, Central
Tendency and Regression Analysis will be used as statistical tools to show various outcomes
and the relationship of the collected data. In addition, the Researchers will use table, figures,
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BIBLIOGRAPHY
E-book:
Candido Perez, Ph. D. (2015). Performance of BSA Graduates in the CPA Licensure
Examination: Basis of Enhancement. Page 4-12. LPU-Laguna Journal of Multidisciplinary
Research Vol. 4 No.3. Retrieved from www.lpulaguna.edu.ph on April 23, 2019
Jade Ballado-Tan, CPA, MBA (2014). Academic Performance, Aspirations, Attitudes and Study
Habits as Determinants of the Performance in Licensure Examination of Accountancy Graduates.
International Journal of Education and Research. Retrieved from www.ijern.com on April 15,
2019
Websites:
Claudine Bambalan et.al. (2012). The Effectiveness of the Retention Policy in the Accountancy
Program of Adamson University. Graduateway. Retrieved from https://gradauteway.com/the-
effectiveness-of-the-retention-policy-in-the-accountancy-program-of-adamson-university/ on
April 15, 2019
Isra Batrukh. (2012). Accounting is the backbone of Business Around the World. Live from
Campus. Retrieved from www.live-from-campus.eduniversal-ranking.com/live-from-alquds-
university-faculty-of-business-economics/programs-insight/accounting-is-the-backbone-of-
business-around-the-world/ on April 22, 2019
Johnson Go. (2018). A Research Study on Accountancy Program Retention Policy and Survival
Rate of Students in the Philippines. Termpaper Warehouse. Retrieved from
https://www.termpaperwarehouse.com/essay-on/A-Reaserch-Study-on-Accountancy-Program-
Retention-Policy-and-Survival-Rate-of-Students-in-the-Philippines/368411 on April 23, 2019
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Ma. Gloria Santos Acosta et. al. (2011). The Effectiveness of the Retention Policy to selected
Second Year Bachelor of Science in Accountancy students of the University of the East.
Campuscrosswalk. Retrieved from https://campuscrosswalk.org/effectiveness-of-the-retention-
policy/ on April 23, 2019
Peterwille Chua. (2018). Factors Contributing to the Success of Palawan State University’s CPA
Licensure Examination. SimpleEducate.Me Retrieved from
https://simplyeducate.me/2018/08/11/factors-contributing-to-the-success-of-palawan-state-
universitys-cpa-licensure-examinees/ on April 15, 2019
Tomas U. Santos. (2012). Accountancy Tightens Retention Rules. The Varsitarian. Retrieved
from https://varsitarian.net/news/20120609/accountancy_tightens_retention_rules on April 22,
2019
Joly Anne Bautista. (2016). Retention Policy. Study Moose. Retrieved from
https://studymoose.com/retention-policy-essay on April 22, 2019
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APPENDICES
APPROVAL SHEET
This research entitled, “The Effects of Retention Policy to the Academic Performance of
Bachelor of Science in Accountancy Students in Palawan State University prepared and
submitted by Sazzy Mae R. Tablate et. al.in partial fulfillment of the requirements for the
subject Accounting Research Methods (Thesis Writing) will be examined and recommended
for proposal defense.
PANEL OF EXAMINER
Accepted and approved in partial fulfillment of the requirements for the subject Accounting
Research Methods (Thesis Writing).
Approved:
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QUESTIONNAIRE
I. Introduction
Good day! We, the Freshmen Researchers from Palawan State University –under College of
Business and Accountancy seek to find answers for some academic performance-related
questions, specifically the effects of retention policy. Thank you very much for your time and
participation!
Sincerely Yours,
Noted by:
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III. Questions
2. What are the importance of Retention Policy for you in passing the Accountancy
Program?
3. What are the effects of Retention Policy to the following factor for you to meet the
Retention Grade?
a. Family Factor
_______ I have more time with my family
_______ I don’t have sufficient time with my family
_______
_______
b. School Factor
_______ It intimidates me during our quizzes or examination
_______ It enhances my accounting skills
_______ I feel motivated or I don’t feel any pressure
_______ It pressures and discourages me to study
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c. Physiological Factor
_______ I
_______
_______
_______
d. Psychological Factor
_______ It boosts my confidence and self-esteem
_______ I feel so anxious not to meet the retention grade
_______ I feel stressed and depressed whether my grade can meet the retention
grade
_______ I’m afraid to shift to another course
e. Social Factor
_______ I don’t have time to meet my friends
_______ I have more time to meet my friends
_______
_______
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CURRICULUM VITAE
Personal Data
Educational Background
With Honors
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CURRICULUM VITAE
Personal Data
Educational Background
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CURRICULUM VITAE
Personal Data
Educational Background
Primary School: Mandaragat Elementary School
2006-2010
2016-2018
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CURRICULUM VITAE
Personal Data
Educational Background
Junior High School: Puerto Princesa City National Science High School
2012-2016
With Honors
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CURRICULUM VITAE
Personal Data
Educational Background
30
CURRICULUM VITAE
Personal Data
Educational Background
31