Universal Journal of Accounting and Finance Vol. 10(4), pp. 862 - 870
DOI: 10.13189/ujaf.2022.100408
Reprint (PDF) (271Kb)


Predictors of Qualifying in the Accountancy Program in a Public University in the Philippines


Eva U. Cammayo *, Jeanette I. Gonzales
Department of Accountancy and Management Accounting, College of Business, Accountancy and Public Administration, Isabela State University, 3309 Echague, Isabela, Philippines

ABSTRACT

The BS Accountancy program is the most subscribed in the University. During the school year (SY) 2013 to 2015, 2,500 high school graduates enrolled in the University. Unfortunately, only a few have survived the rigors of the program. The purpose of this research is to determine the reasons for not succeeding in the program among the students. This study traced the retention and attrition of the 491 BS Accountancy freshmen enrolled in the university from School Year 2013 to 2015. On average, only 49% stayed in the BSA program as sophomores, and 12% were qualified in the program when they reached the third-year level. Most of the students (61%) who did not qualify for the program opted to shift to BSBA Management Accounting. The primary reasons for not succeeding in the BSA program were their failure to pass the battery examination, not meeting the minimum grade requirement of accounting courses, and their failure to maintain a GWA of 2.0 and above in all the courses in the BSA program. The best predictors of succeeding in the program were grades in Fundamentals of Accounting Part 2; Business Organization and Management; Speech and Oral Communication; and Physical Science. This finding could be used by the program management as the basis for enhancing the BS Accountancy curriculum to possibly increase the number of students who will stay and finish the program. The respondents suggested intensifying the conduct of tutorial and review classes for qualifying examinations and lowering the cut-off GWA to 2.25 for the first year and 2.0 for the second year.

KEYWORDS
Accounting Education, Predictors, Retention

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Eva U. Cammayo , Jeanette I. Gonzales , "Predictors of Qualifying in the Accountancy Program in a Public University in the Philippines," Universal Journal of Accounting and Finance, Vol. 10, No. 4, pp. 862 - 870, 2022. DOI: 10.13189/ujaf.2022.100408.

(b). APA Format:
Eva U. Cammayo , Jeanette I. Gonzales (2022). Predictors of Qualifying in the Accountancy Program in a Public University in the Philippines. Universal Journal of Accounting and Finance, 10(4), 862 - 870. DOI: 10.13189/ujaf.2022.100408.