Republic of the Philippines

JOSE RIZAL MEMORIAL STATE UNIVERSITY

The Premier University in Zamboanga Del Norte
Main Campus, Dapitan City

COLLEGE OF BUSINESS AND ACCOUNTANCY

NEGATIVE EFFECTS OF RETENTION POLICIES TO ACADEMIC PROFECIENCIES

ON BACHELOR OF SCIENCE IN ACCOUNTANCY STUDENTS OF JOSE RIZAL

MEMORIAL STATE UNIVERSITY

A Research Proposal presented to the Faculty of Jose Rizal Memorial State University, Main

Campus, Dapitan City, College of Business and Accountancy: Department of Accountancy in

partial fulfillment of the requirements for the course Synthesis.

MA. ALESSANDRA L. EGUIA

CYKEE HANNAH Q. LUMONGSOD

TERESA M. OCHOTORENA

OCTOBER 2018
INTRODUCTION

Retention policies are often used as a means to raise educational standards. The assumption is

that by catching up on prerequisite skills, students should be less at risk for failure when they go

on to the next level. Strict enforcement of promotion standards at every level is expected both to

ensure the competence of BS-Accountancy graduates and lower the dropout rate because

learning deficiencies would never be allowed to accumulate. Despite the popular belief that

repeating level is an effective remedy for students who have failed to master basic skills,

however, the large body of research on grade retention is almost uniformly negative.

Taking up a program such as Bachelor of Science in Accountancy (BSA) in Jose Rizal Memorial

State University is not as easy as everybody think it is what most of us assume that Accountancy

is just all about Mathematics and a lot of computations. The fact is, accountancy is way more

than that. Doing well on those things does not mean you will already survive the program just as

easy as that. Most aspiring accountants chose their career tracks mainly because of the belief that

graduating with an accounting degree will give them the highest salary they could possibly have

in their future professions. Taking this program requires a lot of courage, patience and hard work

in order to be successful. Students must be ready to accept all the challenges awaiting them.

Therefore, entering this field is truly a serious thing one should think twice about.

CONCEPTUAL FRAMEWORK

This research uses the James-Lange Theory of Emotion. The James-Lange theory is one of the

best-known examples of a physiological theory of emotion. Independently proposed by

psychologist William James and physiologist Carl Lange, the James-Lange theory of emotion

suggests that emotions occur as a result of physiological reactions to events.

This theory suggests that when you see an external stimulus that leads to a physiological

reaction. Your emotional reaction is dependent upon how you interpret those physical reactions.

This research also uses Albert Bandura’s Social Learning theory. Albert Bandura, Psychologist is

best known for his Social Learning Theory which is a theory that explains that people learn from

one another through observation, imitation, and modeling and tend to repeat actions or not the

action based on its consequences. The Social Learning Theory works well with this research due

to the fact that students learn from what they have observed experienced and tend to limit their

actions based on its consequences (Saul McLeod, 2016).

Bandura presents the Vicarious Reinforcement in his Social Learning theory in which Vicarious

reinforcement is our tendency to repeat or duplicate behaviors for which others are being

rewarded. Reinforcement can be external or internal and can be positive or negative. A person

will behave in a way which it believes will earn approval because it desires approval.

This research uses James-Lange Theory of Emotion and Vicarious Reinforcement of Bandura’s

Social Learning Theory. These theories works well in our research due to the fact that student’s

tend to react on external factors and behave in ways in reaction to factors that they have or they

are experiencing, and these reactions can cause negative effects to their learning proficiency,

student’s reactions can be perspicuously explained using these theories which will help the

researchers and the readers to fully understand the variables associated to the negative effect of
retention policies to the academic proficiencies of students of Jose Rizal Memorial State

University.

The researchers aims to identify the Negative Effects of Retention Policies to Academic

Proficiencies to BS Accountancy students of Jose Rizal Memorial State University, Main

Campus. These negative effects on students may be psychological or behavioral in which it will

affect their academic proficiencies, which will be clearly explained by the theories used in this

research.

OBJECTIVE OF THE STUDY

This study aims to identify the Negative Effects of Retention Policies to Academic Proficiencies

to BS Accountancy students of Jose Rizal Memorial State University, Main Campus. This study

will also provide means for students to acquire the knowledge, proficiency, and intellectual

abilities to provide services of the minimum scope and quality which the public needs and has

the right to expect from an entry level professional accountant and the capacity to grow and

develop into a fully qualified professional accountant able to function in a global community.

SIGNIFICANCE OF THE STUDY

This study aims to determine the Negative Effects of Retention Policies to Academic Proficiency

of Bachelor of Science in Accountancy students in Jose Rizal Memorial State University, Main

Campus, Dapitan City whether it is effective or not in preparing the students for academic

proficiency for their future endeavors as future Certified Public Accountant, the students should

be able to meet the needs of the business world in terms of its accounting and auditing aspects. It
also aims to identify whether there is or there is no a direct relationship between the existing

retention policies of the University and the academic proficiency of the students. This also aims

to identify the areas which the retention policies negatively affects the students. Results of this

study have a particular significance for students, faculty and administrators of the Department of

Accountancy in JRMSU Main Campus in influencing the current policies and curricula

implemented in the BSA program.

METHODOLOGY

This study is using the descriptive design. According to Macmillan (1993), the principal aim of

employing this method is to describe the nature of a situation, as it exists at the time of the study

and to explore the causes and the effects of a particular phenomenon. He defines descriptive

research as involving collection of data to test the hypotheses or to answer questions concerning

the current status of the subject under study.

RESPONDENTS

The respondents of this study are the bona fide accountancy students of JRMSU Main Campus’

Department of Accountancy from second year to fifth year. The researchers decided not to

include the freshmen students since they have not yet encountered any experiences regarding the

retention policies of the University. Instruments are tools or devices to be used in gathering the

data needed for the research. This study will use questionnaires, interviews and observation in

obtaining informational pieces needed by the research problem.