RETENTION POLICY: UNSPOKEN REALITIES OF ACCOUNTING STUDENTS

A Dissertation
Presented to the
Professional School of the
University of Mindanao Tagum College
Tagum City

In Partial Fulfillment of the Requirements

For the Degree, Bachelor of Accounting Education

SHEILA MAE GABATO

JAY MAR JORGIO
CARMELA DAWN MANATAD
CATHERINE MAYORCA

October 2016

1
 CHAPTER 1

Rationale

The Accounting program is presently known for its tough retention policy

which becomes a challenge to prospective students. Retention Policy is a set of

guidelines in which a certain school follows a minimum grade for accountancy

students in order for them to advance to the next level. Due to teacher and school

accountability, retention has become an increasingly larger problem in Texas, as well

as the rest of the United States. Research shows that nearly three million students

are retained in the U.S. each year (Jimerson, Pletcher, Graydon, Britton, Nickerson,

& Kundert, 2006).

The definition of retention means being held back in a previous grade.

Students who do not meet the basic requirements prescribed by the state

assessments, such as on the Texas Assessment of Knowledge and Skills (TAKS),

are held back in the grade they just finished the previous year. The students must

repeat the same material they just covered the year before. Teachers and students

may refer to retention as flunking, failing, or repeating a grade. Researchers also

refer to retention as non-promotion, the gift of time, or being held back

(Jimerson, Woehr, & Kaufman, 2004). Research suggests that retention can cause a

variety of negative socioemotional outcomes. One study by Byrnes (1989) indicated

that retention increases the level of stress secondary students feel. The results of

this study, consisting of grade 6 students, equated retention with the loss of a parent

or going blind (Byrnes, 1989). Of the students surveyed, 87% said retention

depressed them (Byrnes).

2
 The Accountancy Profession is often considered to be one of the most intense

college major not only in the Philippines but also abroad. Students are required to

take the number of different subjects relating to accounting and subjects that will also

enhance their capability as a whole. As an Accountancy student in the University of

Mindanao Tagum College we already know the standards. They will provide the best

quality of education to their students.

In the Department of Accounting Education we have the Retention Policy.

Accountancy students specifically, who weren't able to meet the qualifying marks will

be advice to re take the subject/s and shift to another college degree.

After deliberations, we, the research team come up to the idea of studying on

what are the sentiments of the accounting students who went and or undergo in to

retention classes.

To achieve the stated study, we use the qualitative research. Among other

methods of qualitative research, this study uses phenomenological research design

which is philosophical approach that examines individual's specific life experiences.

Furthermore, we are certain that the information that will be presented were rich in

descriptions of the participant's experiences and will provide relevant concepts that

would possibly create a deeper understanding in the academic community.

3
Purpose of the Study

The purpose of this phenomenological study was to know what are the effects

of retention policy on University of Mindanao Tagum Campus accounting students

academic and socio-emotional outcomes, we conducted a systematic and rigorous

search of the literature on retention policy- in particular, what was known about the

characteristics of retained students and the short- and longer-term effects on

accounting student outcomes in both academic and non-academic.

At this stage in the research, being a failure by the school may not only affect

an accounting students intellectual and academic development, but also his or her

emotional and social development in which a phenomenon that arises in the field of

accounting education. These experiences put them sometimes in frustration, stress,

general difficulty in school, retention in subsequent grades, and peer pressure.

This phenomenological study focuses on the effects of grade retention and

helps place the findings of the larger evaluation with respect to students academic

and socio-emotional outcomes in the context of prior studies. Through this study, we

researchers would be able to acquire important information that would help us how

to understand the side of those accounting students who were held back in the same

subject. It also aims to capture the unspoken reality of accounting students; and how

students cope-up with these problems they encountered and what are their

strategies in overcoming the problems.

Research Questions:

1. What are the challenges affecting students on the retention policy?

2. How do they cope up with the challenges of the retention policy?
3. What are the insights of the accounting student about retention policy?

4
Theoretical Lens

This Phenomenological study is concord (Laura,S. S.,1995,March 05).

Standardized academic testing, under-performing schools, demands for high

standards in America's schools and current levels of student dropouts have resulted

in renewed calls for "getting tough on student retention " The push for student

retention is demanded by school boards and others in spite of the overwhelming

research evidence that student retention in-grade does not support the improvement

of student academic performance or personal behavioral qualities. Social promotion

whereby students move to the next grade level even though they have not mastered

the academic requirements of a particular grade also is being questioned due to its

unsatisfactory academic results. At this time in history, education researchers and

practitioners do not have "best answers" to the on-going problem of student

promotion.

Most everyone would agree that each person is an individual and possesses

a unique personality, varied skills, special interests, particular talents, varying levels

of intelligence, different physical features and behavioral qualities different from other

individuals of the same age. Yet, when it comes to abilities related to academic

achievement, the setting of standards, academic testing, and grade-level promotion

all seem to expect each third grader to reach or exceed the same minimal level of

performance.

The practice of using grade retention in dealing with underperforming students

reportedly began in the United States in 1850 (Kinlaw, 2005). There certainly is no

lack of research on the topic of student retention. In fact, retention has been one of

the most frequently researched topics in the entire field of education.

5
 Grad-level retention research revolves around three areas: academic

achievement, social outcomes, and dropping out of school. Additional topics that

often appear in retention research include the financial cost of retention, quantifying

the number of students retained, retention of at-risk groups, educator bias, and

methodology (Roderick & Nagoaka, 2005; Range, 2011).

Academic Achievement Outcomes of Retention

Researchers generally classify academic achievement in two categories:

short term and long term. The common finding has been that grade-level retention

does not improve student academic achievement in ensuing years (Bowman, 2005;

Holmes &Matthews, 1984; Jackson, 1975; Jimerson, 2001). There are, however,

results that suggest that there are short-term academic benefits to retention (i.e.

some progress is shown during the year following retention), but then the benefits

disappear in the second and third years following retention (Jacob & Lefgren, 2002;

Roderick & Nagoaka, 2005. Schwerdt &West, 2012).

Social Outcomes of Retention

Retained students complained of being teased by their peers, others would

not admit to peers that they had been retained (Bowman, 2005). Retained students

were reported to experience significantly more depressive symptoms than a

comparable non-retained group (Ritzema & Shaw, 2012). When compared to low-

performing, but promoted peers, retained students have shown increased

aggression, lower self-esteem, and lower academic self-concept.

6
Dropping Out of School

While data is different when viewed through different lenses and as reported

by different researchers, being held back a grade is universally seen as a strong

predictor of dropping out of high school. One study reported that 78% of dropouts

were retained at least once, others suggested that grade retention increases the risk

of dropping out between 20-50%; retained students are 2 to 11 times more likely to

drop out of high school (Jimerson, 2001). Students retained in middle or high school

are more likely to drop out than their promoted peers (Bowman, 2005). Students who

are over-age for their grade face an increased risk of dropping out (Roderick &

Nagoaka, 2005). Grade retention in elementary grades is one of the strongest

predictors to dropping out of high school (Range, 2011).

Research studies of student retention over a period of fifty years have

resulted in one major conclusion, that grade retention alone does not support the

improvement of student academic performance nor is it conducive to the student's

improvement in social maturity or personal self-esteem (Kinlaw, 2005; Anderson,

Whipple & Jimerson, 2002; Jimerson, 2001, 2002; Johnson & Rudolph, 2001;

Hauser, 1999; Shepherd & Smith, 1989; Holmes & Matthews, 1984; Norton, 1983;

Koons, 1977; Sowards & Scobey, 1961).

Renewed public concerns for the lack of student academic achievement

results as measured primarily by high-stakes testing, demands for high standards,

new pressures for performance accountability, and calls for "getting tough on student

retention" have renewed the interest in student non-promotion. The logic of

withholding students in a grade for an additional year centers on the contention that

it will enable students to gain academically, increase their social maturity and

7
readiness for learning and serve as personal motivation for students to improve their

personal work ethics and interest in learning. Unfortunately, none of the foregoing

contentions are supported by research or empirical evidence. In fact, "A review of the

research on efficacy or retention.. .demonstrates that retention impedes the progress

of children in learning the material they have missed and leads primarily to drop out

and educational failure" (Advocates for Children of New York, 2000, p. 1). In spite of

the overwhelming evidence that student retention is unproductive regarding the

student's academic performance, school systems continue to implement the practice

even after it has proven ineffective since its first adoption in 1850.

Retention in grade requires a student to remain in a particular grade for

another year purportedly to provide an opportunity for the student to gain a mastery

of skills needed in later grades, gain needed maturation and improve personal

behaviors required for successful learning performance. Martin and Vandergrift

(1991) point out that the sequential and linear view of learning has considerable

support in education. That is, learning is viewed as a building-block structure

whereby one skill or concept must be mastered before the next higher skill or

concept can be learned.

Significance of the Study

It requires a lot of effort, focus, and determination, which other students in the

course failed to give. That's why many students are retained and advised to retake

the subject. We can never deny the fact that there are many students that are greatly

affected by the retention policy. Since that it is strictly and effectively implemented in

University of Mindanao Tagum College, our study tend to find out what are the

effects about being a retained student.

8
 This study will be a significant endeavor in promoting social awareness in the

University.

We want to apprehend what are the unspoken realities of the accounting

students who undergo and or went to retention classes for them to be effectively

understood.

And these will serve as an eye opener, inspirations, and motivations among other

accounting students. This study will also be beneficial to the other students from

different college degree for they will be able to gain life learned lessons and also to

instructors, for them to have a deeper knowledge with the social and emotional

effects of retention to their students. Moreover, this research will provide

recommendations on how to evaluate the performance of a certain student.

Definition of Terms

Retention policy. Is the process of having a student repeat a grade, because

last year, the student was failed. Students who repeat a grade are referred as

repeaters. Repeaters can be referred to as having been held back.

Phenomenological study. This method seeks to study or examine human

experiences through the description provided by the people involved. These

experiences are actual or live experiences of the participants of this study (Ariola,

2006; Carpenter, 2007, p. 23).

Delimitations and Limitations of the Study

The focus of this study is only among 2nd year students who are under the
Bachelor of Science in Accountancy degree in University of Mindanao Tagum
College, since it has been observed that retention policy is strictly implemented
especially those students who are now under the newly back curriculum which is the
9
BS in Accountancy. The students must repeat the same material they just covered
the year before. Teachers and students may refer to retention as flunking, failing, or
repeating a grade. Researchers also refer to retention as non-promotion, the gift of
time, or being held back (Jimerson, Woehr, & Kaufman, 2004).

Our study tends to find out what are the effects and realities about being a
retained student who repeats a board subject. To lighten up the point, the possible
effects of retention policy to those accountancy students who are we going to
conduct interviews. It would not necessarily be the same of the effects in other
schools because we are not interviewing the same prospects in other different
schools. Therefore a specific area is considered in this study.

10
 Chapter 2

REVIEW OF RELATED LITERATURE

This chapter reviews the literature on grade retention. An abundance of

literature on the topic illustrates how imperative it is to understand what of grade

retention is as it relates to the effects it created towards to those who repeat a board

subject. The majority of the study discusses the costs and advantages of grade

retention and its process. The NASP (2003) and the Consortium for Policy Research

in Education (1990) reported by 9th grade, approximately 50% of all U.S. students

have been retained at least once. Using U.S. Department of Commerce, Bureau of

Census data for 2008, suggested that 30% of male students and 26% of female

students have been retained in the United States by age 14. Roderick (1995) also

reported a steady increase in retention rates over the previous two decades. For

almost 50 years, research has shown that grade retention provides no academic

advantages to students (Reynolds, Temple & McCoy, 1997). Yet, the practice

continues to receive attention as schools face political pressure to demonstrate

accountability for student achievement (Ritter, 1997; Reynolds, Temple, & McCoy,

1997).

Students who repeat a grade typically do worse academically than those in

carefully matched control groups (Smith & Shepard, 1989). In districts with high

percentages of students retained in the elementary grades, they begin to disengage

from schooling altogether.

According to researchers, after more rigorous promotion criteria were put in

effect, rates of retention have increased significantly (Allington, 1992; Elliget &

Tocco, 1983; Gottfredson, 1986; Jimerson, 2001b; Morris, 1991; Rose et al., 1983).

There are currently no statistics on file nationally; however, estimates based on

11
census data have implied that the practice of non-promotion has continued and

perhaps grown (Walters, 1995).

Historical Overview of Grade Retention

Pupil non-promotion or retention is not a new concept or practice. In the early

twentieth century, educators became concerned for students who were unable to

master the material at their particular grade level and faced the prospect of non-

promotion (Barnard, 1848). Consequently, the practice of grade retention emerged. It

has been estimated that one-half of all children were retained at least once, between

grades one through eight, in the early nineteenth century (Cunningham & Owens,

1997). Henry Barnard (1848), who delivered a lecture Graduation of Public Schools,

wanted to transform classrooms into a systematic plan of graduation based on the

Prussian model. The goals were simple for the Prussian model: obedient soldiers to

the army, subservient workers to the mines, submissive civil servants to the

government, and compliant clerks to industry, and citizens who thought alike about

major issues. In Prussia, the Volksshule educated 92% of the children. Its purpose

was not to develop the intellect, but to socialize the children in obedience and

subordination. With this crusade, the start of the graded structure, and a precursor to

grade retention began to be influenced by five major developments. They include the

following: the movement toward public education, state-supported education, the

practical success and astonishing economy of the monitorial system (monitors by

older students trained by the teacher to help with teaching activities and duties), the

several appeals of German education as interpreted by American spokesmen, and

the call for trained teachers (Barnard, 1848). As the new grade system began, there

developed a need for a uniform course of study and standard examinations. If pupils

12
did not attain certain academic standards, they were forced to repeat a grade

(Barnard, 1848). This is similar to students who are retained today.

During the early 1900s, educators began to examine specific measures of

student ability and achievement with an aim toward obtaining greater school

efficiency. Grade retention became an issue for the educational scientist as it

jarred their sense of order, representing waste and failure (Barnard, 1848, p. 56).

Retention became a problem of some magnitude and disturbed the public as well as

private school officials. After the school superintendent of New York declared that at

least a third of the students attending elementary schools were over the normal age

for their grade, the press had a field day.

Research during the nineteenth century, in the new discipline of psychology,

showed the importance of developing a childs emotional well-being. Peer groups

were found to be significant to the maturation process. These findings became

factors in retention and promotion decisions (Potter, 1996). With a changing

perception of the value of grade retention, schools began to adopt social

promotion policies. Social promotion or automatic promotion policies meant

promotion was based on social variables rather than just academics (see Appendix

I). As social promotion policies became popular, academically based policies faded

(Potter, 1996).

The goal of grade retention was to improve school performance by allowing

more time for students to develop adequate academic skills (Reynolds, 1992). By the

1930s researchers were reporting the negative effects of retention on achievement

(Ayer, 1933; Kline, 1933).

13
Social Promotion and Grade Retention

According to the U.S. Department of Education (1999), social promotion is the

practice of allowing students who have failed to meet performance standards and

academic requirements to pass on to the next grade with their peers instead of

completing or satisfying the requirements; social promotion is often carried out in the

presumed interests of a studentssocial and psychological well-being without regard

to achievement (p. 5). Research confirms that social promotion, which is similar to 23

retention, also increases dropout rates, does nothing to increase student

achievement, and creates graduates who lack the necessary skills for employment

(Denton, 2001; U.S. Department of Education, 1999). Both being promoted without

regard to effort or achievement or retained without extra assistance sends a

message to students that little are expected from them, that they have little worth,

and they do not warrant the time and effort it would take to help them be successful

in school (U.S. Department of Education, 1999). Non-promotion became

synonymous with failure. As time progressed, educators began to adopt programs

that paid more attention to individual differences, but these programs, although

allowing for student difference, continued to tolerate student failure (Cunningham &

Owens, 1997).

Eventually, many school systems began to shift from a policy of promoting only

based on achievement (see Appendix I). Social promotion was intended to replace

grade retention. Grade retention did not have a positive effect on students, and

retained students were more apt to drop out of school. Social promotion appealed

to the nurturing side of most educators; grade retention damaged a students self-

esteem (Owings & Kaplan, 2001 p. 17).

14
 Social promotion has become a concern for policy makers. The American 27

Federation of Teachers (1997) confirmed that many states have established state

wide policies to end social promotion.

The practice of social promotion has been identified as the cause of a number of the

ills currently afflicting public schools in the United States; in many districts people 28

are loudly demanding that promotion be based on academic achievement.

Proponents are convinced that grade retention is a necessary measure to provide

students with the basic knowledge and skills they need to get ready for the future

(Alexander, Entiwisle, & Dauber, 1994).

Efficacy of the Grade Retention Process

After several years of social promotion being the standard policy, the trend

shifted toward competency-based education beginning in the 1980s. The publication

of A Nation at Risk (National Commission on Excellence in Education, 1983)

prompted several school systems to implement stricter promotion and retention

polices without supportive research (Roderick, 1995). As a result, children being

retained increased. Jackson (1975) criticized the methodology used in retention

studies; one general conclusion about the effects of grade retention relative to grade

promotion is clearly warranted by all the results taken as a whole. There is no

reliable body of evidence to indicate that grade retention is more beneficial than

grade promotion for students with serious academic or adjustment difficulties. Thus,

those educators who retain pupils in a grade do so without valid research evidence

to indicate that such treatment will provide greater benefits to students with

academic or adjustment difficulty than will promotion to the next grade (Jackson,

1975, p. 627).

15
 There have been a few meta-analyses conducted on grade retention from

1925 through 2001 (Holmes & Matthews, 1984; Holmes, 1989; and Jimerson,

2001a). Holmes and Matthews were the first to conduct a comprehensive statistical

meta-analysis examining the efficacy of grade retention. In their research, there were

44 studies between 1929 and 1981. A total of 4,200 retained students and 6,924

promoted students 29 were analyzed (Jimerson, 2001a). Those who continue to

retain pupils at grade level do so despite cumulative evidence showing that the

potential for negative effects consistently outweigh positive outcomes. Because this

cumulative research evidence consistently points to negative effects of non-

promotion, the burden of the proof legitimately falls on proponents of retention plans

to show there is compelling logic indicating success of their plans when so many

other plans have failed (Holmes & Mathews, 1984, p. 232).

One of the most current meta-analysis of studies examining the efficacy of

grade retention was completed in 2001. There were 1,100 retained students and

approximately 1,500 promoted students analyzed. Jimerson (2001b) indicated that

5% of 169 analyses of academic achievement outcomes resulted in significant

statistical differences favoring 30 the retained students while 47% resulted in

significant statistical differences favoring the comparison group of low-achieving

peers. Studies examining the efficacy of early grade retention on academic

achievement and socioemotional adjustment that have been published during the

past decade report results that are consistent with the converging evidence, and

conclusions of research from earlier in the century that fail to demonstrate that grade

retention provides greater benefits to students with academic or adjustment

difficulties than does promotion to the next grade (Jimerson, 2001a, p. 327).

16
Retention and Student Failure

It is not difficult to understand why educators would recommend grade

retention for students who do not master or meet the required requirements.

Retention can take the child from the bottom to near the middle of the class. The

problem is that students are compared to the grade placement, not the peers. The

students caught up to the wrong group (Malone, 1998, p. 43). In Schools without

Failure, Glasser asserts that the only thing that students learn from retention is to

embrace a failure identity (Glasser, 1969; Reynolds, Temple, and McCoy, 1997)

have cited three reasons why retention does not work in their research. Retention

does not have a positive effect for most low achieving students, and it is also

sometimes harmful to scholastic development when it occurs early in school (pp. 1-

2). Their writers list four reasons why retention does not work and is not effective: 1.

Retention is often practiced for nonacademic reasons; 2. The decision to retain a

student does not account for poor instruction; 3. Retained children do not do better

academically after they repeat a grade; and 4. Grade retention contributes to school

31 dropout rates and is associated with a high percentage of students leaving school

early (pp. 1-2). There are several reasons why students fail; delayed development,

physical intellectual, and language disabilities; poverty; low aspirations, poor self-

efficacy; dysfunctional family situations; disvalue of education; behavior problems;

poor standardized test scores; culturally diverse backgrounds; English is not the

primary language; and a history of poor instruction and inadequate school resources.

These items will not be corrected if students continue to be retained in school

(American Federation of Teachers, 1997, p. 5).

17
School Achievement and Self-Esteem/Self-Concept

Over the past several decades, research has indicated a possible relationship

between self-esteem and school achievement. Coopersmith (1967) reported that a

childs self-esteem would not only predict how well he or she would read in first

grade but also the measure of intelligence the child would have. Scheirer and Krant

(1979) reported on several studies that indicated findings based upon the belief that

educational achievements are influenced by self-concept. Wylie (1979) reported that

there is an immense amount of evidence that self-concept predicts and influences

achievement in school from primary grades through undergraduate education.

Brookover (1985) found that there was a significant relationship between self-

concept and academic achievement.

Holly (1987) compiled a study that examined the relationships between retention and

academic achievement. Findings indicated most researchers supported the idea that

self-esteem was more likely the result than the cause of academic achievement. He

also indicated that a certain level of self-esteem was needed in order for a student to

achieve academic success. Self-esteem and self-concept cannot be separated.

According to Covington (1989), as the level of self-esteem increases, so does

academic achievement. Furthermore, and most important, he concluded that self-

esteem could be modified through direct instruction, and instruction could lead to

academic success. Waltz and Bleuer (1992) concluded that negative feelings about

self, absenteeism, and school retention are affected by successful school self-

esteem. This study focused on relationships between a childs self-esteem and non-

promotion experiences. They also suggested that self-concept and school

achievement are related. The primary issue is the direction of the relationship: does

18
self-concept produce achievement or does achievement produce self-concept?

Gage and Berliner (1992) stated the following:

The evidence is accumulating; however, to indicate that level of school

success, particularly over many years, predicts level of regard of self and ones own

ability; whereas, level of self-esteem does not predict level of school achievement.

The implication is that teachers need to concentrate on the academic successes and

failures of their students. The students history of success and failure gives them the

information with which to assess themselves (p. 159).

In a study of middle school students, Setencich (1994) found that retention

had a negative impact on students self-esteem, their status among their peers, and

their personality development. She urged that teachers and school administrators

should give high priority to discovering innovative methods for reaching problem

students. Rerouting low-achieving or immature students through the same course

one, two, or three years in a row is not an answer (Setencich, 1994, pp. 5-8).The

quality of research studies on the relationship of retention on self-concept and self-

esteem has been questionable (Harvard Education Letter, 1986). Some studies, for

example, examine pupils after retention occurs. If the retained students have feelings

of competence below those of their peers, it could be that the retained students

already have these characteristics before retention occurred. Without the data of a

students status prior to retention, it would be impossible to assess how retention

may have affected the students (pp.1-4).

Simmons and Blythe (1987) suggest that studies do not follow a comparison

group of students who have not been retained. Opponents of retention argue that it

35 causes students to have negative attitudes toward school and causes a negative

19
attitude toward school improvement (Holmes, 1989; Reynolds, 1992; Roderick,

1995; Rumberger, 1987; Shepard & Smith, 1990; Smith & Shepard, 1987). Darling-

Hammond (1998) suggested that self-esteem may also reduce retention. She further

indicates that students who have been retained actually do worse than those who

have not been retained. According to Banicky (2000), there is a link between

retention and lowered self-confidence.

When one compares retained students to students with similar abilities who

have never been retained, a newsletter presented by the Intercultural Development

Research Association (1999) suggested that retained students suffer low-esteem

and regard the retention experience as a stigma or punishment, not as a positive

outcome that will be beneficial. There is evidence that supports the fact that schools

do not promote selfesteem/self-concept (Reasoner, 2000). Nearly all researchers on

grade retention and selfesteem/self-concept agree that students should have

opportunities for learning such as extra help, qualified teachers, and additional

resources rather than retention (Oakes, 1999).

Psychological Effects of Grade Retention

Retention remains the major strategy used by educators to cure academic

failure. This practice persists although the research and literature proves it is harmful

to students in terms of both achievement and personal adjustment (Potter, 1996;

Thompson & Cunningham, 2000; Jimerson, 2001a; Jimerson, 2001b).

The most powerful, and probably the most quoted, statement of a childs

perception of non-promotion was reported by Yamamoto (1980). Children in his

study rated the prospect of repeating a grade as more stressful than wetting in

class or being caught stealing. The only two life events that children thought would

20
be more stressful than being retained are going blind or losing a parent (pp. 6-8).

This provides a contrast with the idea that retention in earlier grades is not

harmful to children.

Berliner (1986) argued that the scar of early retention appears to be long

lasting. Berliner repeated Yamamotos research with middle school students to

determine whether their additional maturity had changed their view of non-promotion.

He asked students to rank the psychological trauma of 15 different life experiences.

The results were similar, but stronger than those of Yamamotos earlier study: 95%

of the young adults ranked being retained in elementary school as equivalent to

losing a parent or going blind.

When the study was replicated in 2001, sixth grade students rated grade

retention as the single most stressful live event, higher than the loss of a parent or

going blind (Anderson, Jimerson, & Whipple, 2002). These researchers suggest that

the pressure of testing required by public education to determine promotion or

retention of students probably influenced this finding.

According to research (Anderson, Jimerson and Whipple, 2002; NASP, 2003;

Jimerson, Anderson and Whipple, 2002; Setencich, 1994), some of the devastating

effects of retention are:

Most children do not "catch up" when held back; although some retained

students do better at first, these children often fall behind again in later grades;

retention is one of the most powerful predictors of high school dropout; holding a

child back twice makes dropping out of school 90% certain; in 2001; students who

are held back tend to get into trouble, dislike school, and feel badly about

themselves more often than children who go on to the next grade; the weakened

21
self-esteem that usually accompanies retention plays a role in how well the child may

cope in the future.

Byrnes and Yamamoto (2001) also interviewed retained students. When

asked how they felt about being retained, 84% of the answers included the words

sad, bad, or upset. Forty-seven percent of the students retained reported

being punished by their parents or teased by their peers.

Holmes (1989) found in his meta-analysis study that retained children scored lower

on measures of self-concept and attitude toward schools than students who had not

been retained.

The overly simplistic view of retention as a panacea for education woes

ignores its negative impact on children (Tweed, 2000, p. 35). After examining the

above factors, there is a strong indication that grade retention has psychological

effects on children.

22
 Chapter 3

METHODOLOGY

Research Design

To achieve its purpose, we researchers, used Qualitative research approach

about this study. Among other methods of qualitative research, this study uses

phenomenological research design which is philosophical approach that examines

individuals specific life experiences. With this method, we are certain that the

information presented in this study were rich descriptions of the participants

experiences.

Role of the Researcher

Students academic performance has been an important issue on higher

education institution. If a student strives hard to meet and maintain a certain grade,

then he/she could have problems regarding on how to deal with it in his/her everyday

life. There are lots of unspoken realities among accounting students that tend to

affect them not only psychologically but also mentally, emotionally, physically and

socially. This is the reason why I decided to conduct the study. As an accounting

student, I wanted to know; what are the effects and the problems of accounting

students on retention policy. And also; how do they cope up with the challenges of

the retention policy.

In educational psychology, students performance is considered as a product

of his/her learning and for information on individual learning rate; one should refer to

visible behavior or to be more precise to see his/her performance. According to

Hilgard and Bauer, the distinction between learning and performance is the same as

the distinction between knowing how to do the job and actually doing it. It is also

23
believed that individual performance is highly affected by motivation and emotion,

environmental condition, tiredness and illness. So, these factors may yield a fairly

accurate indicator of how much he/she is learning, unless he/she can show it well

(Seif, 2009).

I myself can readily relate with this study since as an accounting student. I

can also relate on what retention policy may effect. I can personally present my own

biases and prejudices on the research questions being investigated. My role in this

study is to interview accounting students who were being affected by retention

policy.

I gathered my data by conducting in-depth individual interviews with ten

accounting students who were being retained as participants and by facilitating a

focus group discussion with five participants. An expert or professional data analyst

analyzed data gathered from audio recordings after which, I constructed my personal

insights.

Research Participants

The participants of this study were the different 2 nd year accounting students

in the University of Mindanao Tagum College. Using purposive sampling, we

interviewed five 2nd year accounting students for the In-depth Interview and one

Focus Group Discussion (FGD) with five participants also from 2 nd year accounting

students in University of Mindanao Tagum College. The informants before are under

the newly back degree which is the Bachelor of Science in Accountancy (BSA) but

because of the retention policy, when they did not met the grade of 3.0 or 80 they

are directly became a Bachelor of Science in Accounting Technologies (BSAT).

By conducting the research, it was too hard to find who will be our informants

because there are only few who are being retain in our last accounting subject which

24
is the accounting 2 the Partnership and Corporation. Some of the participants

retake their retain subject on summer class and the rest are still retaking the subject

this first semestral.

These students were chosen as participants on the confidence and trust that

they can give helpful information that this study required.

I had also one focus group discussion (FGD) consisting of five members as

recommended by Creswell (2012) who are also an accounting students from UM

Tagum College. I am confident that this number of participants that I had interviewed

was considerable enough to have in-depth and credible information about the

subject that I have investigated.

Before having the actual interviews with the participants, we conducted a pre-

meeting or gathering with them to have simple conversations for us to become more

comfortable with each other and during the final interview; my participants can share

their experiences in a light and confident mode. This would be my opportunity to

share with them their significance in this study. Through these, good rapport, hearty

conversation, and camaraderie blocked us from any hindrances that might come

along during the final interview.

Data Collection

The following steps were employed in gathering the Primary data.

First, the informants and participants were identified based on the

qualifications we set. They are humbly asked for their participation.

Second, we oriented them about the study that we are conducting. We also

told them how important their participation for many people will benefit in the said

25
study. In in depth and focus group discussion we used multilingual language in

interviewing the participants. Meaning, the participants had answered in English,

Filipino, Bisaya, or a mix of any of these three languages.

The process started with the introductory phase, we welcome them and we

also set the parameters of the interview in terms of length and confidentiality.

We, the researchers take time in explaining why we have to record the

interviews we conducted.

Finally, it is important to emphasize that the discussion and interview is about

personal views and experiences and therefore there are no right or wrong answers

(Dornyei,2007)

Data Analysis

The answer of the participants and informants were analyzed using thematic

analysis. Thematic analysis is a method of analyzing and reporting pattern or themes

with a data (Boyatzis, 1998; Roulston, 2001). Using thematic analysis on this study is

very helpful because it is flexible and a useful research tool that can probably grant a

substantial, complex, and rich account of the data. As suggested by Boyatzis (1998),

I performed the following steps in analyzing the data as to mention: familiarize data,

generate initial codes, search for themes, review the themes, define and name

themes, and construct the report.

Data reduction was used in analyzing the data, which means deleting

unnecessary data and modifying them into a useful material for the study so that

many readers can easily understand it (Namey et al, 2007; Atkinsol and Delamont,

2006; Suter, 2012)..

26
 Following the steps suggested by Boyatzis (1998), we first listened the

records we have and then transcribed the interviews. This is to transform the data

into texts and so that it would be easier for me to code my data after. Then we read

my data many times to get acquainted with them. Then we had looked for possible

themes by asking our professor with it, coding them along the way. To show data in

an organized and orderly manner, data display was used. Data display is the

organization of data and showing them through matrices, charts, and graphs that

enable the reader to draw out their ends (Suter, 2012).

Drawing conclusions and verification was the last step of analyzing

qualitative data. It is essential to review and revisit the data many times to double

check and verify the existing conclusions (Atkinsol and Delamont, 2006). These

conclusions were generated from the descriptive themes that came out from the

interview of the participants; these were woven together making it a useful material

for results and discussions.

Trustworthiness

When I conducted the qualitative research, I put into account the responses of

my informants. I am also meticulous on all the details of the data; checked and

rechecked all the transcriptions and the importance of the data that relate to each

other on their themes.

Confirmability. Addressing confirmability or auditability of my study, I kept

the audiotaped interviews, my transcripts, and note- takings. Confirmability or

auditability (Polit, Beck, and Hungler, 2006; Streubert-Speziale, 2007) refers to the

researchers paper- trail, decisions, methods, and documentations related to the

study. I did not include my personal viewpoints, hypothesis, and conclusions to avoid

misrepresentation of data. I refrained from putting my own biases that is why I used

27
bracketing as one of my methodologies. I also used triangulation and peer debriefing

to guarantee that the findings of the study have no biases and chauvinism.

The researcher can give his/her own biases and viewpoints on teaching non-

readers. Nonetheless, it is my full responsibility to be conscious of my own

reflections, reactions, and even a close contact to my participants (Porter, 1993;

Jootun et al., 2009). If these presumptions occur on the conduct of my study,

bracketing and reflexivity are applied. Audio recordings, transcripts, and all other

documents available were kept so that it can be presented to an interested party who

would like to look at the original sources or transcripts.

Dependability. In addressing the reliability and dependability of my study, I

am consistent in the collection and analysis of data through coding-recoding system.

During data reduction, I ensured that only relevant information were included. Next, I

applied peer debriefing for the triangulation of the data collected and analyzed. This

may be achieved through the use of "overlapping methods", such as the focus group

and individual interviews.

In order to address the dependability issue more directly, the processes within

the study should be reported in detail, thereby enabling future researcher to repeat

the work, if not necessarily to gain the same results. Thus, the research design may

be viewed as a prototype model". So as to enable readers of the research report to

develop a thorough understanding of the methods and their effectiveness.

Transferability. To deal with transferability, it is concerned with the extent to

which the findings of one study can be applied to other situations (S.B. Merriam, op.

cit.). Since the findings of this research are specific to small number of particular

environments and individuals, it is impossible to demonstrate that the findings and

conclusions are applicable to other situations.

28
 Bassey proposes that, if practitioners believe their situations to be similar to

that described in the study, they may relate the findings to their own positions ( M.

Bassey Oxford review of education 7 (1981), 73-93). Among those who present a

similar argument and suggest that it is the responsibility of the investigator to ensure

that sufficient information's about the work is provided to enable the reader to make

such a transfer (Y.S. Lincoln and E.G. Guba, op. cit. ; W.A. firestone, Alternative

arguments for generalizing from data as applied to qualitative research, Educational

Researcher 22 (1993), 16-23).

Ethical Considerations

The main concerns of my study were individuals who are custody on the code

of ethics are my fellow student, specifically those students who are under the

Bachelor of Science in Accountancy. Therefore, I have to ensure their safety, give

full protection so that they will not lose their trust to me. I followed ethical standards

in conducting this study as pointed by (Boyatzis, 1998; Mack et al, 2005), these are

the following: respect for persons, beneficence, justice, consent and confidentiality.

Respect for persons needs an obligation of the researcher not to exploit the

weaknesses of the research participants. Self-sufficiency was avoided in order to

maintain friendship, trust, and confidence among the participants and the researcher.

Before hand, I asked permission from the School Heads of the research participants

before conducting the research (Creswell, 2012). This was done to pay respect for

the individuals concerned in the study.

Consent is another most important way of showing respect to persons during

research (Creswell, 2012). This is to let all participants became aware on the

purpose and objectives of the research study that they are going to involve. Written

29
consent was provided for them to get their approval. After getting their nod, they

have actively participated the in-depth interviews and focus group discussions. Of

course, they were informed on the results and findings of the study.

Beneficence requires a commitment of minimizing risks to the research

participants rather maximizing the profits that are due to them. Anonymity of the

interviewee was kept in order not to put each participant into risks. At all times,

participants were protected, so every files of information were not left unattended or

unprotected (Bricki and Green, 2007).

Confidentiality towards the results and findings including the safeguard of the

participants, coding system were used. Meaning, the participants identities were

hidden (Maree and Van Der Westhuizen,

2007). As recommended by Maree and Van Der Westhuizen (2007), all materials

including videotapes, encoded transcripts, notes, and others should be destroyed

after the data were being analyzed.

Some of the informants were hesitant to be interviewed at first because they

were afraid what to say but because of my reassurance to them in regards to the

confidentiality of their responses, they later gave me the chance and showed comfort

in answering the interview questions. I was extra careful with my questions and due

respect was given importance to this study.

Justice requires a reasonable allocation of the risks and benefits as results of

the research. It is very important to acknowledge the contributions of all the

participants as they generally part of the success of the research. They must be

given due credits in all their endeavors (Bloom and Crabtree, 2006). They were not

able to spend any amount during the interview. Sensible tokens were given to them

as a sign of recognition to their efforts on the study. I am hoping that through this

30
study, they will be set free into whatever negative experiences they had as they are

retaking their retain subject and maintain a good name into what positive

contributions they could offer in this study.

31
 CHAPTER 4

RESULTS

This chapter discusses the result of the interview we conducted responded by

10 participants. Before the initiation of the research study the significance, rationale

and purpose of the study were provided respondents. Furthermore, the respondents

have also been given the assurance that all the data they will give are used for the

purpose of the research and the identities of the respondents will be confidential.

The object is to determine the unspoken realities of accounting students who have

retaken a subject affected by retention policy. With the following research questions,

data production from the participants was directed.

1. What are the challenges affecting students on the retention policy?

2. How do they cope up with the challenges of the retention policy?

3. What are the insights of the accounting student about retention policy?

This chapter is segregated into four parts. The first part is all about the data of the

participants from which the qualitative data were assembled. The second part

discusses the data analysis dealings and the steps in the classifications of the

emergent themes collected from the in- depth interviews and focus group discussion

of the participants. The third part deals with the answers to the in- depth interviews

and the focus group discussion questions under each research problem. Lastly, part

four includes the outline of responses from the different informants.

32
Participants

Key informants. We have 5 informants in our study. Four of them are girls and

only one is a boy. They are all 2nd year right now. They are selected for the primary

reason that they have retaken a board subject before. The participants were given

pseudonyms in order to preserve confidentiality and privacy as presented in Table 1.

Focus Group. A focus group discussion was conducted with five

participants, only one boy is on the group. All of them were also 2 nd year college. The

discussion was conducted to achieve more insights and to develop social

constructions among the participants about the realities of being a student retained.

The original names of the participants were not mentioned vividly instead,

pseudonyms were used to make their identity obscure. They were presented on

Table 1 according to their number.

The key informants and the participants in the focus group discussion

answered the same set of interview questions. I knew most of them since they were

once my classmate. I know some of them because they are my friends. I learned

through our interaction their insights and learnings about their experiences and

struggles being a student retained. In addition, I learned from them their various

ways to face such student life changing event. We agreed together to conduct the

said interview with great enthusiasm.

Personally, we found it difficult somehow to conduct the said interview for we

dont have any experience about it. That is our first time doing that thing and we

dont know how to start and make the atmosphere more conducive to start an

interview with. Our curiosity makes us to enthusiastically conduct the said interview.

They are so approaching and without second thought they gave us their precious

33
time to interview them. They were so intelligent in answering our questions, you as

interviewer; you can really gain learnings from them.

The same thing happened to our focus group discussion and the only problem

we face is that finding the appropriate time to conduct the interview for they have

different schedules. However, with the support of our FGD participants, we were able

to finish our interaction in a very interesting way. Most of my participants have

similar experiences being a retained student and thoughts about it.

The interviews took place inside the campus, particularly in the places that is

quite. We used a voice recorder and our personal phones.

Categorization of Data

Upon accomplishing the in- depth interviews and the focus group discussion,

data from the audio- tape recordings were directly transcribed and for those answers

in vernacular were carefully translated into English. Following the steps suggested

by Boyatzis (1998), I first watched the videos and listened cautiously to the sound

recordings. This was to transform the data into texts and so that it would be easier

for me to code my data later. Three steps were being taken during the data analysis

that consists of data reduction, data display, drawing conclusion and verification.

These were done in order to identify core and essential themes about the

phenomenon under investigation (Burns and Grove, 2007).

To delete unnecessary data from the transcription, data reduction was

employed to convert those data into essential and logical material, simply

understood by many (Moustakas, 1994; Creswell, 2012). Thematic analysis was the

approach used in pairing and separating data, a way of sorting and categorizing.

34
Through data reduction, the lengthy and large volumes of qualitative data gathered

came out consolidated and manageable, easier to control and understood.

Table 1

Assumed Gender Year level School Group Study

Name

Maria Female 2nd Year U.M. TAGUM In-depth

Ren Male 2nd year U.M. TAGUM In- depth

May Female 2nd year U.M. TAGUM In-depth

Anna Female 2nd year U.M. TAGUM In-depth

Dina Female 2nd year U.M. TAGUM In-depth

Therese Female 2nd year U.M. TAGUM FDG

Denise Female 2nd year U.M. TAGUM FDG

Ivory Female 2nd year U.M. TAGUM FDG

Alexis Female 2nd year U.M. TAGUM FDG

Paolo Male 2nd year U.M. TAGUM FDG

The next step was data display that was done through graphic organizers

such as matrix or table for the viewer to draw his conclusion. In this step, we asked

the help of our professor in giving us what appropriate theme will be applied to the

data we gathered.

Lastly, drawing conclusion and verification were done for qualitative analysis.

This was going back several more times and revisiting the data being analysed to

completely see to it the validity of the emergent conclusions. The data conversed

35
through the emergence of conceptual categories and descriptive themes. These

themes were crafted into which all of them were interconnected and became with

sense (Van Manen, 1990). Then, we interpreted the conceptual framework with

reference to the related literature on the phenomenon being investigated (Burns and

Groove, 2007) which was done in an attempt to explain the subject with a theory.

In making an interpretation of the report, I took into account what data have to

be included and information to be discarded. The interpretation was written clearly

and precisely. Sufficient description was being provided to permit the reader to

comprehend the basis for interpretation so that the sufficient interpretations allow the

reader to understand the description (Polkinghorne, 1989, p. 46).

Different criteria for the evaluation of qualitative research must be considered

(Lincoln, 1995). I considered the trustworthiness criteria as suggested by Guba and

Lincoln (1989), which are credibility, conformability, dependability, and transferability.

I established extended engagement with my participants so that both of us got a

clear understanding on every detail of the phenomenon being studied. To achieve

triangulation, I used multiple sources of my study; these multiple sources of evidence

were interview transcripts from the key informants and FGD participants, insightful

field notes and readings from related literature (Polit, Beck and Hungler, 2006;

Sandelowski, 1986; Streubert- Speziale, 2007). This is done to strengthen the study.

We also deleted some insignificant data that are not useful in the study.

Research Question No. 1: What are the challenges affecting students on the

retention policy?

During the interviews and focus group discussion, the following questions

were asked in order to gather a broad discussion for the above research problem:

36
How do the challenges in the retention policy affect you as an accounting student?

What are the problems you have encountered in the retention policy? Do these

challenges mold you to become a better person or the worse? Why? Can it affect

your self-esteem and confidence in continuing your preferred course?

There were three major themes emerged from the data collected on the experiences

of the study participants as presented in Table 2 such as Shifting to another degree,

Informing parents, Overcoming self-esteem.

Table 2

Themes and Thematic Statements on the Experiences of Retained Accounting

students.

Essential Themes Thematic Statements

It has a big effect especially Im a BSA student and

once I will be retained or retake the subject, I will be

automatically become BSAT student.

It is a big deal for me because once you failed or

retake the subject, I will be automatically become

BSAT student.

It does affect me a lot. Of course at first, youll

Shifting to another degree become self-pity because you were being retained

but the others just proceeded to the next level or

subject and you will hate yourself because you

didnt do what it needs to be done. But in the end

you need to become tough to fight back again.

I was more pressured, more pressure in the

37
 subjects. What if I failed again?

My first problem is how I am going to tell my

parents. Second is about financial aspect because

you need to spend money again for the units of the

subject. Lastly is all about my friends, because Ill

be the one whos being left behind.

My first problem is how I am going to open up to my

Informing Parents parents that I am being retained and the additional

costs for the units to be paid.

The problem is how I am going to adjust with the

environment because you dont have friends within

that subject because theyve already proceeded. It

feels like you were being left to and you cant take

the feeling of being self-pity.

, Yes at first but I realized that I will not progress if I

keep pushing myself down.

Overcoming self-esteem Yes, but Ive realized that I will not progress if I

myself keep on pushing myself down.

At first yes, you can eventually regain your self

esteem, just think positive.

38
Shifting To another Degree

All of the participants and informants revealed their worries. They all thought

that once you have a retained subject, you would automatically become a BSAT

student from BSA student. To make it simple, you are advised to shift a BSAT

degree.

Maria (not her real name), was very problematic about the retention policy.

Dako kaayu siya og epekto labi na nga BSA student

kay pag once naa nakoy retention subject kay

automatically ma himu na dayun ko og BSAT

student.

It has a big effect especially Im a BSA student and

once I will be retained or retake the subject I will be

automatically become BSAT student.

Ren (not his real name) described how retention policy affected him as an

accounting student.

Dako kaayo syang issue sa akua ky once pag ma

bagsak ko or naa koy retention subject automatic na

dayun ko na ma BSAT student.

It is a big deal for me because once you failed or

retake the subject, I will be automatically become

BSAT student.

Aside from the responses on how the retention policy affects the accounting

students in school we are also revealing the psychological effect on them.

May (not her real name) stated how retention policy affected her a lot.

39
 It does affect me a lot, siyempre at first, mag se self

pity ka kasi bakit ikaw na retain tapos yung iba naka

proceed na, tapos magagalit ka sa sarili mo kasi

feeling mo di mo nagawa lahat ang dapat gawin pero

at the end siyempre dapat magpakatatag para

makalaban ulit.

It does affect me a lot. Of course at first, youll

become self-pity because you were being retained

but the others just proceed to the next subject and

you will hate yourself because you didnt do what it

needs to be done. But in the end you need to become

tough to fight back again.

Anna (not his real name) responded how retention policy affects

him.

A part of me was afraid. I was more pressured, more

pressured in the subjects. I even asked myself what

if I failed again?

A part of me was afraid. I was more pressured, more

pressured in the subjects. I even asked myself what

if I failed again?

Dina (not her real name) explained how it affects her emotionally.

40
 It affects me emotionally. Most of the time nag

ooverthink na ako and sometimes yung over thinking

na yun is negative.

It affects me emotionally. Most of the time Im over

thinking myself and sometimes this over thinking is

negative.

Informing Parents

All of the informants and participants are truly having a difficulty in opening up

or informing their parents about their own problems like being a retained student.

Despite all of this, they feel the need to tell their parents about it because of the

strong and unexplainable attachment of a child to his parents.

Attachment is a lasting psychological connectedness between human beings

(Bowlby,1969).

Therese (not her real name) made mention what she had encountered in retention

policy.

First problem nako kay kung unsaon nako pag ingon

sa akong parents. Second is about financial kay

mag gasto napud baya kag usab ana og pang bayad

sa mga units. Lastly is about sa akon mga friends

kay ma behind nako sa ilaha.

My first problem was how I am going to tell it to my

parents. Second is about financial aspect because

you need to spend money again for the units of the

41
 subject. Lastly is all about my friends, because Ill be

the one whos being left behind.

Denise (not her real name) shared what would her mothers reaction.

Kulbaan ko. kay kung unsay ma ingon sa akoa sa

akong mama sa akoa basin ma disappoint siya sa

akoa.

Im so nervous. Because of what will my mother

think about me, maybe it will make her disappointed.

Ivory (not her real name) shared also his problems about informing his parents.

Una jud nakong problema is sa akong parents

unsaon nako pag open up sa ilaha nga na retention

ko and ang additional napud gasto para sa mga

units na bayaran.

My first problem is how I am going to open up to my

parents that I am being retained and the additional

costs for the units to be paid.

Alexis (not her real name) also shared her problems about how would she cope up

with her new environment.

Problems? Hmmm, ano, yung problema siguro sa

pag adjust sa environment kasi wala ka ng

masyadong ka kilala, kasi nga naka proceed na

yung iba, parang napag iwanan ka kumbaga and

42
 siyempre self-pity again, di naman kasi yun

mawawala agad.

The problem is how I am going to adjust with the

environment because you dont have friends within

that subject because theyve already proceeded. It

feels like you were being left to and you cant take

the feeling of being self-pity.

Overcoming Self-esteem

We can tell that despite of having trouble, many negative and sad

experiences of being a re-taker of a board subject, the informants and participants

still find their ways and means to continue on pursuing their preferred course. These

desire put them on what would they do to overcome the challenges they are facing.

In overcoming it, they improve their self- image and self- esteem by telling

themselves good thoughts and realizing their self- worth. Also, with the help that

comes from their love one who inspires and supports them to become the best

version of themselves.

People need both self-esteem from other people and self- respect. Both of

these needs must be fulfilled in order for an individual to grow as person and achieve

self-actualization (Maslow, 1943).

Paolo (not his real name) expressed her dedication and confidence in continuing her

preferred course.

Gamay lang at first pero na realize nako nga dili ko

ma progress ana kung akong gina down akong sarili.

43
 Yes at first but then Ive realized that I will not

progress if I keep on pushing myself down.

Maria (not her real name) shared how it affects his self-esteem in

continuing his preferred course.

Oo pero na realize nako nga dili ko mu lambo sa

akong kaugalingon kung ako mismo gina down nako

akong sarili

Yes but Ive realized that I will not progress if me

myself pushing myself down.

Ren (not his real name) stated how it affects her in pursuing her

desired course.

At first oo, pero eventually naman mareregain mo

yung self-esteem mo, basta think positive!

At first yes, but you can eventually regain your self-

esteem, just think positive!

May (not her real name) also shared how the people around him

encouraged him to strive harder and pursue his dreams.

Oo, at first. Pero naka overcome man pud ko after 1

week kay murag kanang masuya ko sa akong mga

classmates. With the support of my friends og sa

akong mama. With the encouragement sa akong

44
 parents kay sila man jud imong ma du-olan, sila pud

naga gasto sa imoha.

Yes, at first. But Ive overcome it after 1 week

because I got jealous of my classmates. With the

support of my friends and also with my mother. With

the encouragement of my parents because they are

the one you can rely to, and theyre also the one who

raises you.

Research Question No. 2: How do they cope up with the challenges of the

retention policy?

During the interviews and focus group discussion, the following questions

were asked in order to gather a broad discussion for the above research problem:

How do you overcome the problems or challenges in the retention policy? How did

you adjust when you are in the situation? Who encourage you and how did he/she

influences you in continuing your journey as an accounting student? What mind set

did you establish when you are in the midst of your journey as an accounting

student?

These strategies help them to overcome when they are in the situation.

From the data collected using the above questions, three essential themes

came out from the responses as shown in Table 3. These are Acceptance, Self-

Motivation, and Opening up to parents.

Table 3

Themes and Thematic Statements on how accounting students adjust when

they are in the situation.

45
Essential Themes Thematic Statements

Adjust? How? Its about acceptance,

because if you will accept what happened,

you can automatically adjust.

By accepting how the situation and I always

Acceptance say to myself that this time I will exert more

effort than the last time.

I have accepted the situation and I told

myself that I will give more and more effort

than the last time I failed.

Aside from the motivation I get from my

friends, I also motivate myself thinking that

this is my second chance.

I fixed my mind and set my goals. That this

time I should make my grades high so that I

can adjust easily.

Accept that you are retained. But dont mind

that you are being retained and do feel on

making yourself down, you must strive

harder to catch up with my friends because

Im being left behind.

This time I will never fail again and I will exert

more effort than the last time.

Im thinking all the people that I have

disappointed my parents. This time I must

46
 not disappoint them again and I must pass

this time.

Self-Motivation This time I will never ever fail again and I will

give my super duper best than the last time I

failed.

Study hard no matter what happened. I will

be able to finish my studies. Just focus on

what you have started. Continue dreaming.

I told mom all the reason why I get retained

and explained to her what retention policy is.

I am being honest to my parents. I told them

Opening up to Parents all the reasons why I get retained and

accepted all the challenges they have given

me.

By the encouragement of my parents and

friends, they have a great contribution on

how I have conquered it all. I changed my

routine, schedule. I must allocate time for all

the things.

Both of my parents told me that if I can still

manage to continue, they will support me as

long as I am able to do it.

47
Acceptance

We can really say that all of the informants and participants though they are

having difficulty in dealing and adjusting with their situation because of the fear and

anticipatory anxiety instead of resisting and denying what happened to them, they

handle it by accepting what beyond their control and focus in their internal transition

to the new reality. Of course, there is no formula to success, except perhaps, an

unconditional acceptance of life and what it brings.

We need to receive with open arms what happen to us, because if we fight

and resist it, we are generating a lot of turbulence in our mind (Chopra,1994).

Here are the general responses of the participants in relation to

acceptance in order to cope up with the challenges of the retention policy.

Adjust? Pano nga ba? It is about acceptance siya kasi

if you accept what happened to you parang

automatically makaka adjust ka.

Adjust? How? Its about acceptance, because if you

will accept what happened, you can automatically

adjust.

By accepting the situation and gina ingnan nako

akong sarili nga this time dapat mag effort pa ko kaysa

sa tong ni agi.

By accepting the situation and I always say to myself

that this time I will exert more effort than the last time.

48
Gi accept nako ang akong sitwasyon nga ing ani and

ni ana ko sa akong self nga I will give more and more

effort than the last time I failed.

I have accepted the situation and I told myself that I

will give more and more effort than the last time I

failed.

Aside sa mga motivation nga nakuha nako sa akong

mga friends gi motivate pud nako akong self og

akong gi huna huna nga mao na ni akong second

chance.

Aside from the motivation I get from my friends, I also

motivate myself thinking that this is my second

chance.

First, dawaton na lang jud nimo nga retention ka.

Unya murag dont mindd na lang nga na retention ka,

dili nimo i-feel nga i-down nimo imong sarili nga na

retention ko, bulok na ko, dapat mas maning kamot

ka nga maka habol ka sa imong mga friends kay na

biyaan naka nila.

Accept that you are retained. But dont mind that you

are being retained and do feel on making yourself

down, I must strive harder to catch up with my friends

because Im being left behind.

49
Self-Motivation

Despite of what happened to them and all the hardships brought by this life

changing event, we can conclude that the informants and participants have a strong

and firm self-esteem. They can still acknowledge how important is to be self-

motivated. They are motivating themselves by keep on telling that they can do it and

will never fail again. In what way, there is a reinforcement of enthusiasm that

provides energy for them to work and move forward to get the goal they want.

High self-esteem is associated with certain positive cognitions or beliefs,

such as I am good, I am a success, [or] I am valuable to others,(Dean Parker,

Ph.D.,2004)

Having a solid self-esteem means accepting and appreciating all your sides (John

Grohol, Psy.D,2005 )

Here are the different responses of the participants in terms on how they

motivate themselves to continue their desired course.

This time hindi na ako papalya ulit at mas mag e-

effort na ako kesa sa noong una.

This time I will never fail again and I will exert more

effort than the last time.

Iniisip ko yung mga taong na disappoint ko, parents,

inisip ko na dapat di ko na sila ma disappoint this

time at siyempre inisip ko na dapat more than pasado

na ako ngayon.

50
Im thinking all the people that I have disappointed my

parents. This time I must not disappoint them again

and I must pass this time.

Ngayon, di na talaga ako mabibigo at ibibigay go ang

aking super duper best kaysa sa noong huli.

This time I will never ever fail again and I will give my

super duper best than the last time I failed.

Mag aral ng mabuti kahit na anong mangyari ay

matatapos ko ang aking pag-aaral. Focus lang kung

saan ka nagsimula at patuloy na mangarap.

Study hard no matter what happened. I will be able to

finish my studies. Just focus on what you have

started. Continue dreaming.

Kailangan ma pasar nako ni. Kailangan sunod ani, dili

nako ma disappoint akong mama pati pud akong

sarili.

I must pass this time. Next time, I must not disappoint

my mother and also myself.

51
Opening up to Parents

All of the informants and participants are open to their parents

about self- issues, experiences and how they feel about it. It is really

undeniable the intimate relationship between a parent and a child.

Attachment plays an essential role for that. Though it is really hard and

takes courage to tell a parent or guardian about their troubled feelings,

specially that they are teenagers, they can still openly discussed and

expressed their feelings because they are emotionally attached to their

parents.

Attachment is a deep and enduring emotional bond that

connects one person to another across time space ( Bowlby,1969)

The following are the general responses of the informants.

Gi ingon nako tanan sa akong mama kung unsa jud ang

reason nganu na retain ko and gi explain pud nako kay

mama kung unsa nang retention policy.

I told mom all the reason why I get retained and

explained to her what retention policy is.

Naging honest ko sa akong parents and giingon nako

tanan nakong reason ngano naka retain ko. And gi dawat

pud nako ilahang challenge na gihatag sa akoa. Example

is dapat mag sige na ko og study and bawal ang

cellphone kung naga study nako.

52
I am being honest to my parents. I told them all the

reasons why I get retained and accepted all the

challenges they have given me.

How? Ano, sa tulong din ng mga encouragement ng mga

magulang ko at friends, they have a great contribution sa

kung paano ko napagtagumpayan ang lahat, siyempre I

changed my routine, my schedule, dapat maglaan ng

time sa lahat ng bagay.

By the encouragement of my parents and friends, they

have a great contribution on how I have conquered it all. I

changed my routine, schedule. I must allocate time for all

the things.

With the support ng mga kaibigan ko at saka inisip ko

yung goal ko na maging CPA at na realize ko kung kaya

ng iba, bat di ako?

With the support of my friends and my goal of becoming a

CPA and if others can, why cant I?

Both of my parents ni ingon sila nga kung kaya pa nako

ipadayon daw nako kay mo supporta ra daw gihapon sila

sa akoa basta kay kaya pa nako.

Both of my parents told me that if I can still manage to

continue, they will support me as long as I am able to do

it.

53
 My mother, ana si mama nga ipadayon lang daw gihapon

nako ning pagiging accountancy kay sayang naman pud

daw kay nasugdan na nako.

My mother told me that I must continue this degree

because I have started it already.

Parents og friends, pirmente ko nila gina ingnan nga

rana, mas mahimo pa nimo na nga better sunod.

Parents and friends, they constantly telling me that it is

okay and I can do great this time.

Research Questions No. 3: What are the insights of the students in the

retention policy?

In order to grasp fully what is retention policy to those accounting students,

these are the following questions being asked during in-depth interviews and focus

group discussion: Do you think it is helpful and effective? Why or why not? Will you

still pursue your course even if you have retention subject/s? If yes, explain. If no,

explain. Do you have any hard feelings if ever you need to re-take the subjects?

What are they? What are the positive and negative responses toward/s the subject

that you will be retaking? What are their expectations after retaking the subject?

What have you learned after retaking the subject?

From the responses of the participants as presented on Table 4, there are six

major themes emerged, to mention; Exert Effort, Self-Reliance, On becoming a CPA,

Optimism, Positive and Negative and Self-Reflection.

Table 4

54
Essential Themes and Thematic Statements on the Accounting Students

insights concerning on the Retention Policy

Essential Themes Thematic Statements

I should always more effort in all my

Exert Effort subjects.

Dont take it easy your subjects.

I should have focus on my studies

Now I understand more the subject that I

already retaken.

Self-Reliance I need to strive harder because no one I

can rely on, just myself.

I must exert more effort and be

independent to myself this time.

I really want to become a CPA thats why I

should retake the subject.

I learned to love the accounting subject

On Becoming a CPA and I have to graduate in time.

It is my Fathers want for me to be a CPA.

I am halfway in my journey of becoming a

CPA.

I expect that I will not be retained on this

subject again.

Optimism I expect that I will pass this subject this

time.

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 I will get a high grade after retaking this

subject.

Positive, I hope this time I understand it

more.

Negative, why I was to loading to

understand it that time.

Positives and Negatives Positive, I became optimistic. Everything

happened for a good reason.

Negative, I feel pity to myself.

Positive, the problem I have encountered

is very applicable in life.

Negative, I dont feel anything negative.

Positive, I am challenge because of that

problem.

Negative, no negative responses.

No hard feelings its because we student

are the responsible in our grades and

studies.

It will hurt me a lot of this will happen again

Self-Reflection because I have a scholarship.

I accept it immediately on why I have to

retake the subject maybe my effort was not

enough.

If ever I have to retake the subject again it

56
 was really a hard feeling for me.

First I feel down and I ask myself which

part I am lacking.

Exert Effort

The student being retained may probably be lacking an effort towards

the subject/s. There are a lot of temptations around us, and we as an individual, as a

student, it is our responsible to stay focus, consistently disciplined, and not to

condemn ourselves with unnecessary doings. They are exerting extra effort because

of the strong desire to meet the qualifying grades needed for them to pass the

subject.

Three-Dimensional Theory of Attributable- Bernard Weiners Three-

Dimensional theory of attributable assumes that people try to determine why we do

what we do. Weiner theorized that specific attributions (e.g. bad luck, not studying

hard enough)

Exerting commendable effort towards effective and efficient

management is a prerequisite for development (Ali Mahmud, 2014, July 22).

Dapat mag exert ka always og effort sa tanan subject

nimu and dapat dili lang nimu ieasy easy ang mga

subjects nimu labi na ang mga accounting subjects.

I should always exert effort in all my subjects and

dont take it easy especially the accounting subjects.

57
Dapat maging more focus and give more effort sa

tanan nga subject nga akong ma labyan. Kay dili

baya lalim labi na ang accounting nga subject.

Mapuga jud kag taman.

I have to be focus and exert more effort in the entire

subject that I have. Because it is not that easy

especially the accounting subjects. It really squeezes

your brain.

Many things actually, maging independent, patient,

resist temptation, control and discipline yourself and

of course faith in God, because in those dark times, I

consider it dark times, sya din ang makakapitan mo

eh.

Many things actually, I should be independent,

patient, resist temptation, control and discipline

yourself and of course faith in God, because in those

dark times, I consider it dark times, He is the one who

we can hold on.

Dapat mag study nako og tarong krun. Mag focus

njud sa akung pagskwela and kailangan ma balance

na nako akung time krun.

I have to study harder than before. I must be focus on

my studies and balance my time.

58
Self-Reliance

A lot of changes can happen once you decided to re-take the subject. There

will be instances that you are left behind, and so, you are now on your own. They

need to strive to be able for them to rely on themselves. You will be learning not to

depend on other people but rely with your own effort and capabilities.

Self-reliance offers protection from stress and self-reliance depends on

established core value like self-control, self-discipline, patience and steadiness

(Renshaw,A., 2001).

For me kay oo, helpful siya kay pra mas masabtan

najud nako tong akung na retain nga subject and mas

naningkamot nako sa akung sarili karun kay wala

nkoy gi asahan nga uban kundi akung sarili lang jud.

For me it is a yes because it will help me understand

more my retaken subject and strive harder because I

can only rely to myself.

oo dako siya og tabang sa akua katong naka try kog

retention at once ky mas na sabtan nako ang tanan,

and kailangan nako nga maningkamot kay wala kuy

laing maduolan or ma asahan kundi akong self lang.

Yes it is helpful because it helped me to understand

all the lesson and I need to strive harder because I

cant relay anyone except for myself.

59
 Yes, it is helpful, kasi marami kang matutunan, well it

depends man pud on how you response to the

situation, but for me, marami akong na realize na

dapat mag effort ka talaga, maging independent.

Yes, it is helpful because you can learn a lot. But ii

depends on how you respond to the situation and I

realized that I must effort and be independent.

On Becoming a CPA

To become a Certified Public Accountant is the main purpose why many

students take the course of Bachelor of Science in Accountancy. But there are also

students taking the course not their choice or they dont have a choice. Whatever the

reasons why such statement is stated.

Goal Orientation theory refers to whether individuals primarily strive to

enhance their knowledge, skills, and competence, referred to as a learning

orientation, or generally attempt to demonstrate their abilities and expertise, referred

to as a performance orientation. Generally, individuals who exhibit a learning

orientation, focusing on advance their competence, not fulfilling objective standards,

enjoy several benefits, such as resilience to increase in workload (Van Yperen &

Janssen, 2002), creativity(Jenseen & Van Yperen, 2004), and altruism (Porter,

2005).

Goal setting is a way of motivating people (Charles Kearns, PhD,2005). Goals

are also motivational, as working towards a goal can give everyone in an

organization a sense of purpose and help to energize them (Dr. Edwin Locke,2008)

60
oo, kay gusto man jud nko mahimung CPA and

balikan nlang jud dyun nko tong na retain nko nga

subject.

Yes, because I really want to become a CPA thats

why I should retake the subject.

Yes, kailangan jud nko siyang balikan akung na

retain nga subject para mahimu kung CPA soon.

Yes, I really need to retake the said subject to

became a CPA soon.

Yes, na realize ko na mahal kop ala ang accouting ,

char, pero I do want to become a cpa in the future..

Yes because I realized that love accounting. Char!

But seriously, I do want to become a CPA in the

future.

Oo kay natunan na nako nga e love ang accounting

nga subject and saying pud ang time kailangan maka

graduate ko on time.

Yes. I learned to love the subject and I am thinking of

time, I have to graduate on time.

Oo kay mao may gusto sa akung papa.

Yes, because it is what my father wants.

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 Oo kay sayang man pud naa nako tunga tunga sa

akong journey.

Yes, because I am halfway in my journey.

Optimism

Despite of having difficult subjects, the students are hoping

and expecting to passed the subject and gain more knowledge.

They stated a mindset that they will surpass the challenges despite

of the emotional difficulties.

From this we can see how optimism can used as a powerful

coping strategy and even a method of motivation by providing hope

that something can be achieved.

Optimism may be construed as a stable personality

characteristic that has important implication for how people

regulate their action, with a range of consequences including those

that are health related (Brennan, D. S., & Spencer, A. J., 2012)

I expect nga dili na unta ko ma retain usab and maka

pasar na unta ko ato nga subject.

I expect that I cant be retain anymore and pass the

subject.

Dako kaayo akng expectation nga dili nko ma retain

ato nga subject ug balik. Kay dili bya jud lalim and

unta mka pasar nko ato.

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I have a big expectation that I will not be retained

again on that subject. Because it is not that easy and

I hope I will pass it now.

Syempre, I expect na papasa na ako this time, na

malaking grades na ang makukuha at syempre I will

learn my lesson na.

Of course, I expect gat I will pass it this time, that will

got a high grade and of course I will learn my lesson

this time.

Ang subject og kurso kay lisod kaayu pero ipadayun

jpun nako ni.

The subject and course is very hard but i will still

pursue.

Unta mapasa na nako ni nga subject.

I expect that I can pass the subject.

Unta makakuha nako og taas taas na nga grado.

I expect that I will have a high grades.

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Positive and Negative

All of the informants and participants have their positive and

negative responses about their experiences being a re-taker. Most

of them thought that the positive outcome of what happened is that

they become independent, optimistic and challenge to do better

than before. While their negative responses are they pity

themselves.

This theory describes how positive emotions change

individuals conscious and unconscious drives and therefore help

them improve their lifestyle where they consistently choose

healthier behaviors. (Fredrickson, 2013)

There are well-known reasons for experiencing negative

emotions such as fear, anger or disgust. Fear makes us run or

avoid something, anger evokes confrontation or aggression, and

disgust induces revulsion or nausea (Peterson, 2006).

Informants also have their positive and negative responses

towards the subject they need to retake.

Positive kay unta this time mas masabtan na nako

sya and dli nko ma failed ani krun. Negative kay

nganung na bugo man ko ato nga subject.

Positive, I hope this time I understand it more and

never failed it again. Negative, why I was to loading

to understand it that time.

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Negative kay nganung dugay man ko nka sabot atu

nga lesson or subject oy. Positive is unta kato nga

lesson or subject mka gets na dayun ko. Kay dili nko

gusto ma failed napud.

Negative, is why I understand that subject for too

long. Positive, I hope that I will understand that

subject easily because I dont want to fail again.

Negative yun nga nag self pity ako. Sa positive is I

become optimistic, everything happened for a good

reason.

Negative is when I feel pity to myself. Positive is I

become optimistic, everything happened for a good

reason.

Positive kay mas na challenge nako krun. Negative

kay wala man.

Positive, I am challenge. No negative.

Positive kay mahimu njud nako ni krun. Wala may

negative.

Positive, I can do it this time. No negative.

Positive kay tama lang jud ning problem nga nahitabo

sa ako kay magamit jud nako ni sa aking kinabuhi

kung unsa man akung ma learn.

65
 Positive, the problems I have encountered is very

applicable in life.

Self-Reflection

After all what happened, the student realized something that

contributes a great impact to their student life. They reflect that its

their responsibility and accountability after all. They are responsible

and accountable for what they do to their studies. They carefully

ruminated about what happened and realized that to achieve

success; one must have a strong sense of purpose and direction in

life. With that, they are showing the character of being strong and

not being easily got depressed in situations like that.

Self-reflection significantly predicted self-rumination. With regard to

depression, self-reflection was associated with a lower level of depression-x self-

rumination, with a higher level of depression (Takano, K., & Tanno, Y., 2009).

Most of the informants dont have hard feelings if ever they need to retake the

subject.

Wala, kay kita mga studyante ang responsible sa

Self-reflection significantly predicted self-rumination.

With regard to depression, self-reflection was associated with a

lower level of depression-x self-rumination, with a higher level of

depression (Takano, K., & Tanno, Y., 2009).

Most of the informants dont have hard feelings if ever they need to retake the

subject.

66
Wala, kay kita mga studyante ang responsible sa

atuang mga grado og pagskwela.

No hard feelings it's because we students are the

responsible in our grades and studies.

Wala.

None.

Hard feelings? Oo sakit jud kaayu sa akoa kung ma

usab napud. Kay iskolar man gud ko.

Hard feelings? Yes. It will hurt me a lot if this will

happen again. Because I am a scholar.

Oo pero kay gi accept lang man gud dayun nko kung

nganung na retain ko sguro dili pa to enough akng

mga kaalaman about ato nga subject.

Yes but I accept it immediately on why I have to

retake the subject maybe my effort was not enough.

Oo naman, if ever na mareretake nanaman ako,

grabe na yun, hard feelings about self nayan.

Yes of course, if ever that I need to retake it again it

would really be a hard feeling for me.

67
 hmm gamay lang pro nawala lang man jpun kay na

acccept na nko siya nga na retain njud ko. Una kay

na down ko sa akung sarili and i ask to myself kung

asa man ko nag kulang nga naga study man jud ko

dati.

Hmm a little bit but then I accept that I need to retake

it. At first, I feel down and I ask to myself where did I

lack.

CHAPTER SUMMARY

After deliberations, consistent group discussions and personal interviews we

now have the results on "Retention Policy: The unspoken realities of Accounting

Students" We prepared three research questions and under these are sub questions

that will help us, research team, finalize the focus of our study together with the help

of the participant's response.

We want to give emphasis on how the students cope up being retained in their

respective major subject which is the Accounting. (Basic Accounting and

Partnership) But prior to that we have to address the challenges that affect them.

Majority of the participants were concerned on how are they going to inform their

parents or their guardians regarding the subject matter. It will make the people most

especially their parents / guardians question them and subsequent to their first

concern are the additional costs they will spend.

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 Aside from financial aspect, the Retention Policy has also affected them

emotionally and psychologically. Self - pity, more pressure, cannot be excluded.

Overthinking, that most of the time leads to negative thoughts affects their recent

actions. For the explanation, these students weren't able to meet the qualifying

grades. From BSA they were advice to shift to BSAT or to other program offered.

But how do they cope up with these challenges? When we already admit that there

is a serious problem occurred we must think and act for the possible solutions that

will help us. Acceptance is the first key. It will widen our understanding with the

situation. Instead of pushing their selves down because of their unsatisfactory

remarks they now started to look on the positive side. It help them progress towards

their goal.

The help of their family and friends will be useless if they will not help themselves.

So, self-motivation is the second strategy they used in coping up. They think of the

welfare of those people who helped them with their studies. They can't afford to lose

so they motivate their inner self that this time they will exert more effort, time, set

higher marks than before and focus on what they have started.

Lastly, it isn't enough to just inform the people who supported you that you have to

re take the subject/s. They told the reasons and explain to them what really the

Retention Policy is. It made their parents / guardian understand and support them

even more. We are done stating on how they cope up with their challenges in the

Retention Policy but before we ended the summarization we want to present their

expectations towards the subjects and most importantly, the lessons they have

learned.

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 They expect to be more knowledgeable in the subject matter. They expect that the

lessons they have learned will mold them to become a better individual. What are

these lessons?

"Never take granted what you have"

"Use your time wisely"

"Do not wait for tomorrow, start your work and finish it as much as possible. Do not

wait to let it happen, do your thing to make it happen"

70