Rationale Mispronunciation is defined by the Oxford English Dictionary as "incorrect or inaccurate pronunciation".

It is an issue widespread not only in the Philippines, but in whole world. Every language has a rule for combining sound segments to make meaningful words. Children adopt these sound rules through listening followed by trial and error. On average, a baby will speak his or her first word between 10 and 11 months of age. Between the ages of two and three, children obtain a vocabulary of approximately 300 words. From there words are linked together, sentences are formed, and speaking becomes a primary form of communication. Later they develop a linguistic competence through which they recognize and produce meaningful sounds. Yet after years and years of speaking, there are many that still corrupt many words through mispronunciation. When students learn a second or foreign language, they face some overlaps because of the very different phoneme systems of both languages. So, when they try to speak a second language, they produce the sounds which are closest to the sounds and also exist in their mother tongue. For example, most Filipino speakers pronounce the words through and bath as trough and bat. This kind of pronunciation problem creates a big hindrance in the process of communication amongst speakers. Moreover, it spoils the teaching and learning efforts in second language learning settings. Statement of the Problem The primary concern of the author of the present study is to identify the factors that cause mispronunciation of English consonant and vowel sounds among 2 nd year BSBA Financial Management students enrolled in New Era University during the Academic Year 2011-2012. Specifically, this study answers the ff. questions: 1.) How may the respondents be described in terms of the ff. profile: a. Age; and b. Gender 2.) What are the causes of mispronunciation among 2nd year BSBA Financial Management students? 3.) What are the solutions for mispronunciation among 2nd year BSBA Financial Management students?

Methodology This study will use the quantitative type of research design, as it aims to know the relationship between a dependent variable, which is mispronunciation of English consonant and vowel sounds, and an independent variable, which are the 2nd year BSBA Financial Management students. The descriptive type of research is chosen by the researcher for he will attempt to describe and explain the conditions of the present by the use of many subjects/samples and questionnaires to fully explain the phenomenon. Sampling The researcher needed the respondent type samples for the researcher will be interacting with the respondents. He will be using the probability method in sampling by which the respondents will be selected by their likelihood of any member of the populations involved. Instrument and Technique Questionnaires are used as research instruments and pure random survey technique in gathering data for the researcher believes that it gather data reliable and accurate enough to answer the problem.