ATTITUDES OF ACCOUNTING STUDENTS OF COLUMBAN

COLLEGE TOWARDS ACCOUNTING PROFESSION

A.Y. 2010-2011

PURPOSE OF THE STUDY

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one of the main objectives of this study was to assess attitudes toward the profession by students studying an accounting major.

SIGNIFICANCE OF THE STUDY

The findings of aforementioned study are helpful in the implications as to how the profession be promoted to accounting students. The researchers believe that this study is beneficial to the following: Accounting Chairman. For he will be able to identify implications as to how professions should be promoted to undergraduates and to incoming freshmen. Accounting Educator. By providing insights into how the curriculum may influence students attitudes towards the profession and by giving room to make certain improvements in the weaknesses of their teaching styles. Accounting Students. For they will be able to fully understand the essentials of the accounting profession in pursuing a career.

STATEMENT OF THE PROBLEM

The study is focused on the attitudes of accounting students of Columban College towards the accounting profession during the academic year 2010-2011. Specifically, it sought to answer the following questions: What is the profile of the respondents in terms of: 1. Gender; and 2. Year level? How may the perceived attitudes of accounting students towards the accounting profession be described? Is there a significant difference on attitudes of accounting students towards the accounting profession when respondents are grouped according to gender?

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Is there a significant difference on attitudes of accounting students towards accounting profession when respondents are grouped according to year level?
What is the implication of the study to the promotional strategies on the accounting profession?

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Factors that Influence a Students View in the Accounting Profession

Profile of the Respondents gender year level

Perceptions in the Accounting Profession survey-questionnairechecklist result

Attitudes of Accounting Students Towards the Accounting Profession

Promotional Strategies on the Accounting Profession

PARADIGM OF THE RESEARCH PROCESS

The study resolves around the paradigm of the research process in figure 2. The inputs were the factors that influence a students view in the accounting profession. There is an interaction between the profile of the respondents and their different perceptions in the profession that is either positive or negative. The process involves gathering of data using questionnaire-surveychecklist. The desire output may be improved promotional strategies of accounting educators toward the profession.

RESEARCH DESIGN

Research Method In facilitating the gathering of data, methods were devised depending on the scope for which the study was undertaken. The descriptive survey method of research was used in this study Bueno (2006) defines descriptive research as a design which aims to described systematically the facts and characteristics of a given population or area of interest, factually and accurately. The purpose of survey studies are to collect detailed factual information that described existing phenomena. The survey-checklist type utilized the questionnaire, which is a distinguishable aspect of the technique for obtaining and analyzing quantitative data. The researchers believe that this is the most appropriate method to use because it deals with survey and present conditions in forms of attitudes of accounting students of Columban College towards the accounting profession. Respondents Accounting students currently enrolled this academic year 20102011 in Columban College were taken as population of the study. The researchers decided to consider the total of pupils to maintain the reliability and validity of the data gathered through the questionnaire . a total of 100 students were asked to answer the survey. There is an equal distribution of respondents per year level.

Treatment of Data The data gathered were recorded, tabulated and analyzed by means of the following statistical measures. Percentage. This was used to determine the proportion of the respondents in terms of gender, and year level Formula: % = f/n x 100 Where % = Percentage f = frequency n = total no. of respondents 100 = constant value Weighted Means. This was used to determined the final weight of each item in the assessment of the attitudes of accounting students towards the accounting profession. __ Formula: X = Wx/N __ Where X = means = summation symbol X = (frequency) represents of each item W = weights of each item N = number of cases/respondents For better understanding of the quantitative form of the description, scales are used; Means (x) Descriptive Rating 5 (4.20 5.00) Strongly agree (SA) 4 (3.40 4.19) Agree (A) 3 (2.60 3.39) Undecided (U) 2 (1.80 2.59) Disagree (D) 1 (1.00 1.79) StronglyDisagree SD

Instrument The questionnaire is the main instrument used in gathering data in this study. The researchers constructed it after they had available materials related to the topic. It was showed to the adviser for approval before the questionnaire was conducted among the respondents. The questionnaire consists of Part I which deals with the students profile such as gender, age and year level. Part II deals with the assessment of attitudes of the respondents towards the accounting profession. It included some relevant survey questions from the Accounting Attitude Scale (AAS) used by Marriott and Marriott (2003), Mcdowall and Jackling (2010) and several studies from other countries Those items from the ASS are marked *. Items marked with an on all table have been reversely scored, which means that strongly agree which is normally weighted as 5 is given a weight of in the computation. Also, strongly disagree is given a weight of 5 instead of 1. This is done so that the higher the score, the less the respondents agree with the statement and hence the more positive their attitude

T-test of independence. This was used to determine if there is a significant difference if respondents are grouped according to gender and year level. __ __ t = X - X2 ________ s1 + s 2 n1 n2

where : s = X - ( X) + X2 - ( X2) n1 n2____ n 1 + n2 2 __ X = mean of sample 1 __ X2 = mean of sample 2 n1 = number of subjects in sample 1 n2 = number of subjects in sample 2 s1 = variance of sample 1 s2 = variance of sample 2

Findings The salient findings of the study are as follows Profile of the Respondents 1.1Gender The profile of the respondents is classified in terms of gender and year

The profile of the respondents is classified in terms of gender and year level. There are thirty four or 34 percent male and sixty six of 66 percent female with a total of one hundred or 100 percent respondents. The data show that most of the enrolled accountancy students at Columban College this academic year 2010-2011 are female.

1.2 Year Level There is an equal distribution of sample per year level. This means that twenty-five or 25 percent of the respondents are taken from each year level (first year, second year, third year and fourth year) for a total of one hundred or 100 percent respondents.

Perceived Attitudes of Accounting Students Towards the Accounting Profession

The average weighted mean of the attitudes of the accounting students is 3.64 with a descriptive rating of Agree on the 19 items addressing perceptions towards the accounting profession. Overall respondents STRONGLY AGREE on that My family would like me to become an accountant, The accounting profession is well-respective and Accounting is an important tool in business. The students DISAGREE that Accountants are boring people.

Lastly, the respondents remain UNDECIDED on items that imply negative perceptions towards the accounting profession. Differences on Attitudes of Accounting Students Toward the Accounting Profession with Gender as Variable The computed t-test value of 0.0161 is lesser than the critical value of 2.000 at 0.05 level of confidence with the degree of freedom of 98, hence, it is insignificant. This means that perceived attitudes towards the profession are independent to gender. Therefore, the null hypothesis is accepted.

Differences on Attitudes of Accounting Students Toward the Accounting Profession with Year Level as Variable The computed t-test values among all levels (0.0030, 0.0687, 0.678, 0.0148, 0.0168, 0.051) are lower than the critical value of 2.021 at 0.05 level of confidence with the degree of freedom of 48, hence, it is insignificant. This means that perceived attitudes towards the profession are independent to year level. Therefore, the null hypothesis is accepted.

Implication of the Findings Toward the Promotional Strategies on the Accounting Profession In as such much as this study has shown conclusively that real differences exist in the way that accounting students view accounting profession, it implies that there are several factors affecting the view of students. Accountants are typically viewed as boring and too number-oriented people. How then may the professor help to promote the accounting profession? What strategies professors can use to lessen or remove the public negative views about the profession? It is very essential for the accounting instructors to build up the image of accounting so the students will be motivated to pursue the career. After all, accounting is a necessity in the business world. To give due consideration on the students attitude towards the accounting profession, the finding implies that the way students perceive the profession should be given attention. Instructors could resort to new strategies while focusing on the weaknesses or the negative views of the profession. They could try to lessen misconceptions about the course especially to incoming freshmen. Likewise, all individuals involved in promoting the accounting profession need to work out on the formation of favorable attitude of students to ensure excellence in their chosen field.

CONCLUSION

Based on the findings, the researchers concluded the following: 1. There are more female accounting students than male students involved in the study. There is an equal distribution of sample per year level in the study conducted. 2. Majority of the items about the perceived attitudes towards the accounting profession has a descriptive rating of Agree. 3. There is no significant difference on attitudes of accounting students towards the accounting profession when respondents are grouped according to gender. 4. There is no significant difference on attitudes of accounting students towards the accounting profession when respondents are grouped according to year level.

5. Individuals involved in promoting the accounting profession need to work out on the formation of favorable attitude of students to ensure excellence in their chosen field.

 RECOMMENDATION

Based on the findings and conclusions, the following are recommended:

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Accounting instructors should help identify the attitudes of the accounting students towards the accounting profession which may help them in formulating effective promotional strategies for the course.
The accounting chairman and professors should utilize the result of the study by giving full identification and understanding of factors influencing an accounting majors view of the profession. Additional variables such as age, interests, family background, etc, should be considered in determining if there is significant difference on attitudes towards the profession when respondents are grouped according to these personal variables. A longitudinal study should be conducted at the same institution, preferably at the beginning and end of a students period of study, to reflect changes in attitudes over a period of time. Further local researches should be conducted at other colleges and universities for comparisons of findings.

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