Republic of the Philippines

DEPARTMENT OF EDUCATION
Region VII, Central Visayas
DIVISION OF MANDAUE CITY

MANDAUE CITY COMPREHENSIVE NATIONAL HIGH SCHOOL

Plaridel St., Reclamation Area, Mandaue City

FROM SKILLS TO ACADEMIC TRACK: CAREER PATH EXPERIENCES OF ACCOUNTANCY

STUDENTS

In partial fulfillment

Of requirements in

Practical Research 1

Researchers:

FRANCEL BRIONES

JUCHEL CASTRO

ROSE BELLE MANGUBAT

CYRUS BONGO

HUMILITY YURAG

LOVELY MANGILIMUTAN

JOAN COMOSO

ABM 11 – TAYLOR

MR. KIER LIBRADILLA

 CHAPTER 1

PROBLEM AND IT’S SCOPE

Rationale

Accounting academics worldwide are interested in studying factors that can influence the

decision of the student to choose Accountancy as the major in college. In today's

generation, society is searching for accountants because it is in demand. If the accounting

department needs to attract the best and brightest students in large numbers into

accounting, critical for both the academy and the profession is a better understanding of

student interest in the accounting profession. (Jones & Wright ,2011)

There has been a dramatic decline in both the number and quality of students pursuing

accounting as an occupation over the past few years as students more interested in what

society perceives as being more creative and career-oriented.(But, 2005). Accountants

essential to business and economies are considered to be the best profession capable of

facing the new challenges.

Nowadays the courses that focus on it should not be taken lightly as the students are

frustrated with their choice of course which is not possible due to the weakness and

intrigue of the students interested in their chosen profession. We can see these are

charges as the years go by and we meet new students who have a high level of skill and

knowledge in this profession. In addition, the company that is looking for accountants has

been referred to as "number of cumches," i.e. numerical accuracy, routine recording and

calculation methods, along with at to detail, are emphasized. The workload in the
accounting profession might hinder students from moving into other professions.

(Jackling & Mel,2018)

The primary goal of accounting programs is to generate a sufficient number of graduates

who find accounting expertise with the good communication and analytical skills required

by the forms. In fact, accounting programs must educate the best and brightest candidates

with high aptitude in order to meet the demands of firms. [ CITATION Uya11 \l 1033 ]
 Conceptual Framework

John Holland’s
Career Choice
Theory

Grade 12 and First-

year college
students
Proposed Journal

Realistic

Enterprising
Results and
Data Analysis
Recommendation
s Investigative

Artistic
Semi-
Structured
Interview Conventional

Social
Adaptive
Respondents
Questionnaire

(Molloy 2019)

(Gieger & Ogiby (2000)

Statement of the Problem

This study aims to describe the experiences of shiftees and determine reason in decision-

making for career.

It specifically aims to:

1. Experiences

2. Factors of changing of career path

3. Challenges

4. Benefits
Significance of the Study

The results of this analysis will be relevant for the following:

Students to raise consciousness about the course BS Accountancy, this will help them

asses their perception towards accounting and other factors on student's choice of

accountancy as career option.

Universities will improve the quality of career guidance and counseling that they will

provide to their students by taking into account of factors that influence the choice of

career path.

Curriculum Designer creates a curriculum that would address the need for a certain

course.

Future Researchers will be able to gain significance in this study. The research would

serve as their guidance to gather information and to have a bigger study.

Scope and Delimitations

The main focus of this study is to describe the experiences of shiftees and determine

reasons in decision-making for career. The research will be performed at the University

of Cebu Lapu-Lapu Mandaue Campus (UCLM).

The study requires 5-10 respondents, the researchers will have an in-depth interview to

determine reasons in decision making . However, the research will not concentrate on the

topics not related to the study. The research restricts its focus at Mandaue City.
 Chapter 2

RELATED LITERATURE AND STUDIES

This chapter manifests and examines the career path experiences of Accountancy

students. Those who were included in this chapter helps in familiarizing information that

is related to the present study.

Review of Related Literature

Bachelor of Science Accountancy a four-year degree program in the Philippines focuses

primarily on financial resources for associations or businesses, including appropriate

means of tracking and recording the flow of money or products within the system and the

applicable laws related to it. According to [ CITATION Nap01 \l 1033 ]), accounting is

subjective in nature and is progressive. The phenomena which emerge from the subject

matter change constantly. Under changed conditions, older methods become less

effective; earlier ideas become irrelevant in the face of new problems. The current

circumstances are thus producing fresh ideas and inspiring the imaginative to invent new

ways. And as such ideas and methods prove successful, they start to alter the

environmental conditions. The effect, that we call improvement. Studying in accounting

and finance provides the students with fantastic opportunities to work in some of the top

companies and accounting practices. Studying finance lets you learn and plan for a

business career, and builds knowledge of business. Financial accountants provide all the

skills that companies need and are in constant demand making the accounting field a fast-

growing career option. Accounting students often have the skills and expertise to step into

other business areas and drive their careers forward. This is in line with Wattles ' (2009)
study, which suggests that business people's needs will always change and grow in line

with advancing market complexity, technology, requirements for competition,

globalization, and the numerous demands that are in line with one's economic situation.

More work on trust and accounting is required, as companies, regulators, and

governments will benefit from a better understanding of what accounting choices and

disclosures are helping to improve trust, and which can undermine confidence.

Therefore, trust and accounting research helps us understand not only the role of trust in

accounting processes but also how trust can be achieved by accounting. (Baldvinsdottir,

Hagberg,et’all, 2009).

Rapid advances in IT and globalization have led to significant changes in the business

environment, both in Australia and overseas (Albrecht & Sack, 2000). Consequently, in

order to remain competitive, a plurality of accounting firms have acknowledged the need

to broaden their scope of operation to include specialized activities such as consultancy

and business advice (Parker, 2001) and therefore accounting practitioners require greater

innovation and creativity.

Related Studies

According to Sarah Tarant (2015) Many students aren't sure which degrees can

satisfy their desires and career goals, which can complicate decision

making.Essential factors to consider when selecting your degree include what you're inte

rested in, what skills you're looking to gain from your degree, and what career options

you've got once you've graduated.Bearing these three considerations in mind, here

are three reasons why you may choose to make a major accounting decision. Another
applicable to the working environment is an useful information for accounting

students to make career decisions as accountants. (Harnovinsah,2017)

Perception has a significant role to play in career decision making. Research by Samsuri,

Arifin and Hussin (2016) suggests that the majority of students in Malaysia have chosen

the accounting profession because of the environmental knowledge they receive. In

addition, the research also states that undergraduate students are familiar with the

chosen profession, as it is well established during the lecture. Knowledge then creates a

perception that provides direction for career decisions [ CITATION Hut12 \l 1033 ]. In order to

ensure a quality human resource in the future, greater attention should be paid to

selecting accounting major to attract people who have talents and passion in accounting

Certain study has reported possible explanations why tertiary students do not choose to

pursue a degree in accounting. Albrecht and Sack (2000) say that declining numbers of

accounting graduates may be linked to a wider choice of desirable career options and a

greater propensity to choose risky majors, such as those with limited job prospects.

Intrinsic variables are those linked to job satisfaction. People find a career more fulfilling

if it promotes innovation and individuality, becomes mentally stimulating, fascinating and

pleasant, and the working environment is flexible. Extrinsic variables such as the

workforce, financial and job concerns, the expense of becoming a CPA (Certified Public

Accountant) and the reputation in the media have also been discussed in previous

research. Work diversity, affordability, protection and incentives have all been suggested

as factors that influence the option of accounting as a career choice.

Students are more likely to aspire to a profession which the society holds in high esteem.

Accounting students ranked 5th and non-accounting students ranked 7th among ten

technical courses. (Byrne & Willis, 2005).

Another research by Jackling, de Lange, Phillips and Sewell (2012) found that Australian

students were intrinsically motivated when seeking an accounting career compared to a

group of international students that consisted mainly of students from Asia.

Theoretical Background

John Holland's Theory of Career Choice (1973) notes thatwhen choosing a career,people

prefer jobs where they might be around others like them. We are looking for places where

they can put their skills and abilities into action and share their attitudes and values while

performing pleasurable problems and roles. Performance is defined through an

interaction of temperament and environment. There are six primary varieties of work

environment within this theory which directly correlate with the types of personality.

Holland stresses that people who choose to work in an atmosphere similar to their type of

personality are more likely to prosper and be satisfied. This scheme is important because

it shows that the Holland theory can be flexible, combining types of combinations.

The theory combines many ideas from the psychology of personality, vocational behavior

and social psychology including a theory of self-perception and social stereotyping.

Holland’s theory offers a way to assist career counseling and clients in creating career

decisions that guarantee gratification. The theory of Holland is based on the premise that

most people fall into one of the six categories of personality: Realistic, Investigative,
Artistic, Social, Enterprising and Conventional (RIASEC) maintain that when in choosing a

career, people would prefer jobs where they will be around like everybody else.

Realistic

Use and operate tools, equipment and machinery, layout, assemble, fix, preserve, operate

manually, assess, work in detail, drive, move, care for animals and work with plants. Likes

to work mainly with hands, to create, restore, install or construct items, to use and

operate machinery, devices or machines. Often enjoy working outdoors.

Investigative

Likes to explore and test ideas, learn, study and experiment, ask questions and

solve problems. Thinking analytically and scientifically, reasoning, reading, and writing,

planning, developing, measuring, diagnosing, testing, and studying.

Artistic

Likes using language, photography, music or theater to interact, execute or convey, create

and build things. To express artistically or visually, to write, to sing, to act, to design, to

create, to prepare, to draft, to perform, to dance.

Social
Oral or written contact, care and support, instruction, gatherings, greetings, assistance,

educating, advising, questioning, coaching. Working with people to educate, train and

advise, support, manage, recover and cure, serve and welcome, caring about others' well-

being.

Enterprising

Meets individuals, guides, speaks to others and affects some, inspires some, works in

an industry. Selling, encouraging and persuading, generating proposals, communicating to

the media, handling, coordinating, directing and governing, programming, and preparing

Conventional

Works indoors and activities including coordination and precision, processes, dealing

with evidence or statistics, job preparation and events. Computing and keyboarding,

capturing and storing, taking care of information, meeting and greeting, measuring,

managing money, planning, coordinating and working independently.Holland's theory

puts job planning into a problem-solving and systematic approach. His pattern of career

counseling was very influential. It was used by common assessment methods such as the

Self-Directed Search, Vocational Preference Inventory, and the Strong Interest Inventory.

Holland claims that people of the same type of personality function together in a career

that creates an environment that enhances and encourages their type.

Chapter 3
 RESEARCH METHODOLOGY

Introduction

This chapter outlines the research methods used in the study. This provides information

about the samples, that is, the participation criteria in the analysis, who are the

participants and how they were sampled. The researcher explains the research design

chosen for this thesis and the reasons for this selection.

3.1 Research Design

The research will be utilizing a descriptive research design. This descriptive study defines

the features of any observed population or phenomenon. The population of the study

consists of college Accountancy students at University of Cebu Lapu-Lapu Mandaue

Campus.

3.2 Research Environment

The research will be done at the University of Cebu, Lapu-Lapu Mandaue Campus (UCLM)

a satellite campus of University of Cebu, situated at A.C. Cortes Ave., Looc, City of

Mandaue. UCLM ranks 5 out of 12 schools all over Cebu in Board Exam Performance. The

school offers education and training that is responsive to the broader picture of its local

community, which is thriving with ample opportunities.

3.3 Research Respondents

The study requires college Accountancy students within Mandaue City. UCLM as the well-

known school in the local area of Mandaue City. A total of 5-10 respondents both male and

females.

We used Slovin’s formula to get the sample size

n=N÷(1+Ne2)

where n = Number of samples, N = Total population and e = Error tolerance.

n= 50÷[1+50 (.05)2]

n= 50÷[1+50(.05)2]

n=50÷[1+50(.0025)

n=50÷[1+0.125]

n=50÷1.125

n=44
3.4 Research Instrument

Interviews are used for discussing perspectives, thoughts, opinions or values on specific

issues.

The researchers will use a semi-structured face to face interview with the target

respondents in order to determine their perceptions towards accounting profession.

Semi-structured interviews are flexible and allows the researcher to ask or omit questions

on the spot depending on the interviewee’s answers and reactions.

Data Gathering

A qualitative research will be carried out at University of Cebu Lapu-Lapu Mandaue

Campus, using an in-depth interview. The questionnaire describes the college students

reasons in decision-making for career. In depth interviews are personal and semi-

structured, its aim is to identify respondents emotions, feelings and emotions regarding

the research subject.

The advantage of personal interview is that it involves direct contact between

interviewers and interviewees. The researcher will acquire the students to assess why

they choose BS Accounting and what their accounting course will be. If ever one of the

participants has a concern with a particular item, the participants are free to ask

clarifications to the questions.

This involves the use of semi-structured questionnaires which will be used as an

interview guide by the researchers. Certain questions will be prepared to be the

researcher’s guide towards the satisfaction of research objectives.

Bibliography

Byrne, M. &. (2008). Irish secondary students’ perceptions of the work of an accountant and the.
Accounting Education: An International Journal, , 367-381.

Gieger, M. A., & Ogilby, S. M. (2000, July 10). The First Course in Accounting: Students’ Perceptions and
Their Effect on the Decision to Major in Accounting. Retrieved January 18, 2020, from
facultystaff.edu:
https://facultystaff.richmond.edu/~mgeiger/publications/studentperception071000.pdf

Holland, J. (1900, August 13). Holland's Theory. Retrieved january 12, 2020, from career.govt.nz:
https://www.careers.govt.nz/about-careers-nz/about-this-site/terms-and-conditions-terms-of-
use-and-copyright/

Hutaibat, K. A. (2012). Interest in the management accounting profession: Accounting students’

perceptions in Jordanian Universities. Canadian Center of Science and Education, 303-316.

Hutaibat, K. A. (2012). Interest in the management accounting profession: Accounting students’

perceptions in Jordanian Universities. Canadian Center of Science and Education, 303-316.

Jackling, B. d. (2012). Attitudes towards accounting:. Accounting Research Journal,, 113-130.

Napier, C. J. (2001). Accounting History and Accounting Progress. 7-31.

Samsuri, A., Arifin, T., & Hussin, S. (2016). Perception of Undergraduate Accounting Students towards
Professional Accounting Career. International Journal of Academic Research in Accounting,
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Appendix

1. What are the reasons in changing your career path?

2. How did you prepare your career change?
3. What are the challenges you faced along the way?
4. What are the benefits you have encounter while changing your career path?
 Chapter 4

RESULTS AND DISCUSSIONS

Table 1

Experiences N
Stressed 4
Struggles 2
Failures in grades 1
Overcome the fears 1
Self-motivation 2

The table shown their experiences of changing their career path. The Accountancy
students mainly responded stressed. While there are 2 answered challenges and self-
motivation out of 10 respondents, and only 1 in degree failures and overcoming the fears.

Reasons N
Influence of the people 4
Following their dreams 3
The course is challenging 2
The course provides more opportunities 1

Table 3

Challenges N
Encountered of lack support 1
Financial status 5
Between parents choice and their choices of 2
choosing a career
The adjust of the grades 1
Personal discernment 1

Table 4

Preparation N
Learning course 4
 Persuading that it is the right course 3
Starting a job 1
Go with the flow 2

Table 5

Benefits N
It builds confidence to yourself 2
Being sociable and more knowledgeable 1
Become versatile and flexible 4
Learned to appreciate weakness 1
Learned on how to manage problems 2

The table shown the benefits of changing a career path. The most answered by the
Accountancy students is becoming versatile and flexible. While out of 10 respondents
there are 2 responded builds confidence and learned to manage problems. Also, out of 10
respondents, only 1 responded became sociable and knows how to appreciate problems.