Far Eastern University-Makati

Gil Puyat Avenue corner Zuellig Loop, Makati City

Accounting Research with Internet

LEARNING SATISFACTION OF THE FOURTH YEAR AND FIFTH YEAR

ACCOUNTANCY STUDENTS OF PROFESSIONAL ACCOUNTING

SUBJECTS AS BASIS FOR CONTINUOUS IMPROVEMENT

Submitted by:

Aguinaldo, Princess Camiele A.

Bilugan, Ayanna Nicka L.

Gamez, El Mariachi Lenon C.

Gonzales, Gracee Mae G.

Villamin, Nicole Frances C.

Submitted to:

Mr. Raymond Jefferson Pones

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TABLE OF CONTENTS

I. Cover………………………………...…………………………………………………………………
…………………………1
II. Introduction……………………………………………………………………………………………
……………………...3
III. Review of Related
Literature………………..…………………………………………………………………….....7
IV. Research Methodology.......................................................................................................9
V. Results and Discussion.......................................................................................................11
VI. Conclusion.........................................................................................................................23
VII. Recommendation..............................................................................................................24
VIII. Bibliography......................................................................................................................25
IX. Appendix...........................................................................................................................28

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INTRODUCTION

Being satisfied is one of what people all ultimately strive for. Do people feel truly satisfied?
So often people settle into a comfort zone through raising their tolerance for pain or angst.
Achieving true satisfaction does not only pertain to one’s full acceptance of his situation, but it also
concludes that he is genuinely happy and complete as he experienced the ups and downs, twist and
turns along his or her journey. People who live a satisfied life are better equipped to deal with the
trials and obstacles coming their way. They see and treat challenges in both business and personal
life as opportunities that help them aspire and accomplish their task (Daum, 2014). Satisfied people
know they are in control of their own destiny and environment. They do not blame others for their
struggles. Satisfaction comes definitely from riding the wave forward rather than paddling hard to
catch up. People need to strive hard and work with full of determination in order to achieve their
goal. Truly satisfied people know that knowledge is its own reward and that it drives success as well.

Student satisfaction can be defined as the student’s perception pertaining to the college
experience and perceived value of the education received while attending an educational institution.
Moreover, most college students spend considerable time, money, and effort in obtaining a quality
education and should perceive their postsecondary educational experiences as being of high value
(Bolliger et.al, 2004). Satisfaction is a good predictor of retention of students, and challenging
professional subjects instructed by accounting professors, learning style of the accounting students,
teaching styles of the professors, facilities and problems encountered by the students influence the
satisfaction of the students. Satisfaction is also an important intermediate outcome that it influences
the student’s level of motivation which is an important psychological factor in academic success
(Knox et.al, 1999).

The factors associated with student satisfaction are student characteristics, quality of
relationships with faculty, curriculum and instruction, student life, support services, resources, and
facilities. In a study with undergraduate students (Astin, 1993) the following factors are identified as
most important: (i) contact time with faculty members and administrators, (ii) availability of career
advisors, (iii) student social life on campus, and (iv) overall relationships with faculty and
administrators. Thus, (Bean et.al, 2016) concluded the best predictors of student satisfaction are:

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(i) academic integration, (ii) institutional fit, (iii) quality and usefulness of education, (iv) social life,
and (v) difficulty of the program.

Physical factors can interfere with individual students’ motivation to exert effort in a course.
These factors are those affecting the environment and physical characteristics of the university and
students as well. These refer to things like the size of the room, lighting, temperature, and etc.
Physical environment is important because it can affect students' comfort and, to some extent, their
ability to learn. The physical environment has a significant impact on how students feel about their
learning (Department for Education and Skills, 2004). Thus, students who are uncomfortable are
unlikely to learn. These may also be the difficulties experienced by people with their five major
senses like sight problems and hearing impairment.

The Accountancy Program of Far Eastern University-Makati (FEU-MK) envisions itself as a

Center of Excellence in Accountancy Education. It commits to develop future responsible accounting
professionals through holistic accountancy curriculum, extensive and innovative delivery of
instruction, competent and highly qualified faculty, state-of-the-art facilities, industry and
community-based researches, practical-based student apprenticeship program and extensive
community involvement.

Professional accounting subjects include Basic Accounting, Financial Accounting, Cost

Accounting, Managerial Accounting, Auditing, Advanced Accounting, Business Law and Taxation.
These subjects are challenging and important to study because it is not just for the sake of passing
the course and to enhance the accounting skills of the accountancy students but also, for their future
career in the corporate world as well as whenever they take the Certified Public Accountant
Licensure Examination (CPALE) and any kind of accounting certifications such as Certified
Management Accountant (CMA), Certified Financial Analyst (CFA), Certified Internal Auditor (CIA),
and etc.

Accountancy students use different kinds of strategies in order to excel in their professional
subjects. They use learning strategies (Laguador, 2014). Cooperative learning approach such as self-
studying, group studying, tutorial sessions, listening to their professors and other earning strategies
are the ones students are comfortable with (Chavez et.al, 2014). Learning is a complicated concept
as everyone is unique in their own ways and learns in their own way as well (Ferriman, 2013).
Therefore, accounting students deal with different learning strategies that will definitely help them
in their professional subjects.

Learning style is correlated with student’s satisfaction because it determines if his strategy in
studying produces the expected outcome such as higher grades and effective learning. If the student

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is not satisfied with his efforts, he might choose a different learning style in able to derive a better
result in his studies (Mendoza et.al, 2014). Learning styles is the composite of characteristics
cognitive, affective, and psychological factors that serve as relatively stable indicators of how a
learner perceives, interacts with, and responds to the learning environment (Keefe, 2010). Learning
styles is also defined as those “educational conditions under which a student is most likely to learn”
(Stewart et.al, 1992). Thus, learning styles are not really concerned with what learners learn, but
rather how they prefer to learn.

Additionally, collegiate professors have a great impact to students’ satisfaction. Students'

successful interaction with faculty correlates positively with their college satisfaction, social and
academic development, and future career options. Interaction with faculty may include working on a
professors' research project, assisting faculty in teaching a class, and talking with faculty outside
classrooms (Eldaba, 2019). Professors annually prepare for a new year of cognitive challenge in the
three areas in which they serve: research, teaching and service (Middaugh, 2001). Although the
existence and nature of the previously stated components are not the only components to be
considered in this paper, they are mentioned for the purpose of acknowledging the vitality of their
roles. How well the professors balance the three can potentially differ a great deal in the eyes of
whom they serve. The researchers believe that students’ opinions of their professors teaching styles
carry a great deal of weight as they are a primary component to their university experience.
Therefore, understanding the various possible teaching styles will be analyzed in this study alongside
the other variable to be considered to further understand student satisfaction (Agulo et.al, 2015).

This study is conducted to help improve the learning styles of the accountancy students,
teaching style of the accounting professors and the facilities of the university. And this study aims to
determine the satisfaction of fourth year and fifth year accountancy students of FEU-MK in learning
professional accounting subjects. As well as to identify the primary problems encountered by the
fourth year and fifth year accountancy students of FEU-MK in order to propose recommendations
for better learning of professional accounting subjects. Specifically, this study is conducted to
determine the level of satisfaction in terms of learning style of the accountancy students, teaching
style of the professors and facilities. Thus, determining the satisfaction of the fourth year and fifth
year accountancy students of FEU-MK will not only help the accountancy students but it will also
benefit the university’s reputation, making it as a university choice for accountancy program.

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 This research study presents the learning satisfaction of the fourth year and fifth year
accountancy students of FEU-MK of professional accounting subjects as basis for continuous
improvement. Specifically, the researchers aim to answer the following questions:

1. What is the level of learning satisfaction of fourth year and fifth year accountancy
students of FEU-MK of professional accounting subjects with regards to learning styles,
teaching styles and facilities?
2. Is there a significant relationship among the learning style of the accountancy students,
teaching style of the professors and facilities when in it comes to learning professional
accounting subjects?
3. What action plan should be proposed to address the identified problems encountered
by the fourth year and fifth year accountancy students of FEU-MK in learning
professional accounting subjects?

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REVIEW OF RELATED LITERATURE

Satisfaction is the fulfillment of one’s wishes, expectations, or needs, or the pleasure derived
from the things they do (Mercado et al, 2016). Student satisfaction could be associated with a
personal feeling of achievement, either quantitative or qualitative from (Buchanan, 2010).
Satisfaction of students differs for every level of education, for higher level students they seek more
quality education and perfection of the system i.e. Study places which satisfies and develops the
students’ esteem and capabilities to be an effective educated person (Mercado et.al, 2016).

Students will experience higher level of satisfaction if they are in traditional on-campus
classes as opposed to distance learning (Anderson et.al, 2002). Satisfaction can be improved through
combining business subjects to stimulate student learning through greater understanding of the
inter-relationship between business subjects (Helms et.al, 2005). ​The on-campus classes will improve
the student satisfaction through understanding and enhanced critical thinking and communication
skills because of their interaction with their Professors (Yazici, 2004).

There are different ways to measure satisfaction some of them are Quick Pulse Telephone
Surveying, Student Satisfaction Online Survey and etc. In Quick Pulse Telephone Surveying we ​a
short (10-15 question) survey that offers the fastest turnaround time from start to finish, this can be
completed in about a week and results in a report that can include: results that are representative of
the student population, overall student satisfaction with your institution to create a benchmark for
ongoing research, opportunities for your institution to effectively meet the needs of students, an
estimated return rate of students (overall, and by class), and an assessment of the effectiveness of
seminar and acclimation programs. While for Student Satisfaction Online Survey, ​this method is
frequently used to ascertain the factors affecting the retention rate among current students
(​Winters, 2015)​.

There is a significant correlation between study habits and academic achievements

(Mendezabal, 2013). Accounting students are known as diligent students. Other than that,
accounting students have different study habits in terms of time management and school
environment. Both male and female showed that both genders give importance to their attendance.
But when it comes to the school environment, male and female has different opinions. For male
students, they like to study in a place where it is comfortable and well ventilated while most female

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students prefer a place where it is clean, and make sure that the materials they need for studying
are well set up (Banares, 2016). Some students work and learn best alone because they are
distracted by the presence, movements or sounds of others and there are accounting students who
want to study in the library alone or in their home because that makes them comfortable (Dunn,
1981).

On the other hand, accounting students have to take board exam. Results of board exam will
determine if the accounting students study habits are effective. CPA board exam has Six (6)
coverage. These are: (i) Auditing, (ii) Management Advisory Services, (iii) Taxation, (iv) Regulatory
Framework for Business Transactions, (v) Financial Accounting and Reporting, and (vi) Advanced
Financial Accounting and Reporting (AFAR). As per Board of Accountancy (BOA) ‘s Resolution No. 114
Series of 2016, the CPA Board exam’s will be composed of two (2) parts with the corresponding
percentage weights. The percentage weight are as follows:

Subject Theoretical Practical/Competence

Auditing 50% 50%

Management Advisory Services 30% 70%

Taxation 30% 70%

Regulatory Framework for Business Transactions 70% 30%

Financial Accounting and Reporting 30% 70%

Advanced Financial Accounting and Reporting (AFAR) 30% 70%

In relation to that, Far Eastern University-Makati’s (FEU-MK) Bachelor of Science in

Accountancy program is Level IV accredited by the Philippine Association of Colleges and Universities
Commission on Accreditation (PACUCOA). Also accredited by Association of Chartered Certified
Accountants (ACCA). FEU placed 11​th having a 78% passing rate for first time takers which is based on
the 4 previous board exams on October 2018, May 2018, October 2017 and May 2017.

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RESEARCH METHODOLOGY

I. Research Design
The researchers used a Mixed-method type of approach to gather the needed data
in relation to this study. The researchers were free to use any of the methods, techniques,
and procedures typically associated with quantitative and qualitative research. The
qualitative data were gathered through observation of the fourth year and fifth year
accountancy students of FEU-MK during their class hours of any professional accounting
subjects to determine the significant relationship among the learning style of the
accountancy students, teaching style of the professors and facilities. The quantitative data
were collected using a survey questionnaire to determine also their level of learning
satisfaction of professional accounting subjects with regards to learning styles, teaching
styles and facilities, and to identify the problems they encountered in learning professional
accounting subjects.

II. Respondents of the Study

The researchers engaged in a convenience sampling wherein the respondents of this
study consist of 70 students, a combination of 35 fourth year and 35 fifth year accountancy
students of FEU-MK who shared their own perception about the level of learning satisfaction
of professional accounting subjects with regards to learning styles, teaching styles and
facilities, and to identify the problems they encountered in learning professional accounting
subjects.

III. Instrument and Data Gathering Procedure

The researchers used a questionnaire which was modified based on the previous
researches, “Improving Specific Educational Outcomes of Accounting Students by Influencing
Student Satisfaction” (Watts et.al, 2006) and “Key Factors for Determining Student
Satisfaction in Online Courses” (Bolliger et.al, 2004) which are related to the current study
and individual questions made by the researchers. The researchers consulted their professor
in the preparation of the questionnaire, which has two parts, (i) consists of questions about
level of learning satisfaction of professional accounting subjects with regards to learning
styles, teaching styles and facilities, and (ii) consists of questions about the problems

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encountered by the fourth year and fifth year accountancy students of FEU-MK in learning
professional accounting subjects.

The researchers briefly explained to the respondents what professional accounting

subjects are. They collected information through surveys wherein the researchers personally
distributed the questionnaires to 70 selected fourth year and fifth year accountancy
students of FEU-MK. The content of the questionnaires was explained to them clearly and
that the data were treated with confidentiality.

Equivalent Weight Scale Value

Highly Satisfied (HS) / Strongly

4.51-5.00 5
Agree (SA)

3.51-4.50 4 Satisfied (S) / Agree (A)

Neither Satisfied nor Not Satisfied

(NSNNS) /
2.51-3.50 3
Neither Agree Nor Disagree
(NAND)

Less Satisfied (LS) /

1.51-2.50 2
Disagree (D)

Not Satisfied (NS) /

1.00-1.50 1
Strongly Disagree (SD)

The researchers collected the survey questionnaires answered by the respondents.

They counted the total number of respondents in each rate of every questions. The tallied
answers were measured by weighted mean using a standard formula x̅ = ∑fx/N, x̅ as the
mean, ∑fx as the number of respondents who answered in each specific rate and the
legend, and N as the total number of respondents.

The values computed were ranked based on the evaluated weighted mean. The
composite mean was used to get the average mean to come up with the general result of
students’ response for each part of the questionnaire. The results were used for
interpretation and formulation of conclusions on the learning satisfaction of fourth year and
fifth year accountancy students of FEU-MK of professional accounting subjects. The

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 researchers addressed the concerns of the students which were identified through this
study.

RESULTS AND DISCUSSION

Table 1: ​ ​Accountancy Students’ Learning Satisfaction with regards to Learning Styles

Indicators WM Value Rank
1. Objectives that I set for my learning 3.94 S 5
2. Studying alone 4.17 S 2.5
3. Studying with peers 3.66 S 8
4. Studying through the aid of books 4.17 S 2.5
5. Studying through the use of internet 3.57 S 9.5
6. Studying during free time 3.74 S 6
7. Note-taking, outlining and problem-solving 4.23 S 1
8. Learning through advanced reading 3.99 S 4
9. Consultation with the accounting professor/s 3.70 S 7
10. Attending student conferences or seminars 3.57 S 9.5
Composite Mean 3.87 S

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 Table 1 and graph 1 present learning satisfaction of accountancy students with regards to
learning styles. It was found out that the fourth year and fifth year accountancy students of FEU-MK
are satisfied with a composite mean of 3.87. Among the indicators enumerated, accountancy
students are satisfied through note-taking, outlining, and problem-solving which ranked first
obtaining the highest weighted mean of 4.23. This is because students understand lessons more
when they are given the time to study and process the needed information. Researchers found that
if important information was contained in notes, it had a 34 percent chance of being remembered.
Information not found in notes had only a five percent chance of being remembered (Howe, 1970, in
Longman and Atkinson, 1999). This is true in the case of the 4th year and 5th year BS Accountancy
students. Most of those who take down notes in class and while studying alone remembers more
during examinations as opposed to those who do not take down notes. Additional benefits of note
taking is that it improves focus and attention to detail, promotes active learning, boosts
comprehension and retention, teaches prioritizing skills, extends attention span, improves
organization skills, and increases creativity. Note taking promotes active learning by being actively
involved in the learning process thus giving it a purpose and increasing productivity. It boosts
comprehension and retention by breaking down the content for a student to consume easily.
Additionally, it teaches prioritizing skills by enhancing the students’ ability to select important
material and discard unnecessary content. This further adds to their organizational and creativity
skills. Moreover, since the students are equipped with the ability to organize their ideas effectively,
focus on a particular subject and expand on ideas through knowledge retention, students can use
their own initiative increasing creativity and innovation (Keane, 2014). Accountancy students are
also satisfied through studying alone and through the aid of books. These indicators obtained a
weighted mean of 4.17 which ranked second. This may be because studying alone helps the students
focus more on the task at hand and they are more comfortable with using books as reference and
study materials. Lastly, accountancy students are also satisfied with studying through the use of
internet and attending student conferences or seminars in which both indicators had the least
weighted mean of 3.57. However, this ranked the lowest among factors considered in learning
styles. This may be because by using internet, they can access anything they want and this causes
distraction. In addition to that, students use internet more than other people do in order to meet
their educational needs. For this reason, they are more prone to the internet addiction. Based on the
studies, the excessive use of the internet causes the dangers of the improper use of the internet,
education problems, and the lack of participation in the curriculums for the students (Soleymani,
Garivani, Zare-Farashbandi, 2016). Although it has not been observed among the 5th year BS
Accountancy students to be a distraction to their learning experience, the same cannot be said for
the 4th year BS Accountancy students because there have been many who are noticeably distracted

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during class because of mobile phones and the use of internet. The students rarely use their mobile
phones for learning purposes especially in class, with the exception of a few subjects where they
need to use the internet. Through the respondents and observations conducted by the researchers,
the study suggests that despite it being satisfactory, the usage of internet in studying is not as
conducive to learning as other traditional methods. The same goes with attending seminars or
conferences. Most students of Far Eastern University – Makati attend such events as a requisite for
their class and this has become the norm. The researchers think that conferences or seminars must
be well regulated in order to change the students’ mindset towards the event. This type of learning
style is not suitable for most students because all they are after is the attendance and the incentives
that they will earn from attending one session.

Table 2: ​ ​Accountancy Students’ Learning Satisfaction with regards to Teaching Styles

Indicators WM Value Rank
1. Objectives are clearly stated before the lesson starts 3.86 S 6
2. Teaching professional skills are up-to-date 4.11 S 3
3. Professors’ competency on the topic 4.16 S 2
4. Making use of various teaching aids like whiteboard, visual aids,
4.31
accounting manual, practice sets, syllabi in teaching, books, S 1
journals, newspapers, etc.
5. Presents lessons using appropriate teaching strategies and
4.01
methods like recitation, lecture, demonstration, etc. to ensure the S 4
students understanding
6. Properly balances theories and problems 3.96 S 5
7. Giving out pre-tests 3.61 S 8
8. Group work sessions conducted by professors 3.41 NSNNS 10
9. Professors serve only as an instructor 3.57 S 9
10. Asking questions throughout discussions to promote student
3.79 S 7
interaction
Composite Mean 3.88 S

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 Table 2 and graph 2 show the accountancy students’ learning satisfaction with regards to
teaching styles. The overall assessment of the fourth year and fifth year accountancy students of
FEU-MK was interpreted as satisfied with a composite mean of 3.88. Among the indicators
enumerated, accountancy students are satisfied with the use of various teaching aids which include
whiteboard, visual aids, accounting manual, practice sets, syllabi in teaching, books, journals,
newspapers, etc. which had the highest weighted mean of 4.31 and is ranked first. These are tools
that professors use to impart their knowledge and expertise to the students. However, students'
satisfaction still heavily relies on the professors' competency in teaching the subject or topic, and the
manner in which they present lessons to the class. A competent professor who has acquired
sufficient meaningful experience in their field of expertise will have more to share with their
students and are bound to have more experience in dealing with people coming from different
backgrounds, and thus will be more effective in presenting lessons to the class with appropriate
teaching strategies and in a manner that the students will understand. Moreover, the professors’
skills will also be up-to-date since they have successful careers in which they may gather valuable
information from that their class will need. An example of that is the implementation of TRAIN Law
where practitioners and reviewers have been able to teach their students well enough to have them
ready for their review subjects. They were also able to give pre-tests and reviewers which greatly
contributed to their students' learning. However, it will be counterproductive to have a professor
teach a subject where he has no background or experience. Not only will the students' learnings be
insufficient, but it may also affect their performance in class. The researchers have observed that the
students' performance in class is also affected by the performance of their professor and the manner
in which he handles the class despite them having knowledge about outcomes-based education
making professors act only as facilitators or instructors. In addition to that, students are also satisfied

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with the objectives being clearly stated before the start of every lesson. The researchers have
observed this in the review class of the 5th year accountancy students, and even in most of the
subjects currently being taken by the 4th year accountancy students in their batch. This factor helps
students in coping with the lessons as well as being ready beforehand since their professors also
state what lessons are to be discussed in the following meeting. The properly balanced theories and
problems during exams are also satisfactory. However, this depends heavily on the subject since it is
not necessary for some to include problem-solving in tests and vice versa. Lastly, the accountancy
students are neither satisfied nor not satisfied when there are group work sessions conducted by
their professors. This indicator has the lowest weighted mean of 3.41. Generally, group work
sessions are not encouraged by accounting professors. It only applies to minor subjects in which
group works are encouraged so that students will be able to enhance their interpersonal skills. In
terms of the students' learning satisfaction, this may not be as conducive to learning as the other
indicators listed above. The researchers observed that when there are group works in any subject,
not all members in the group participate. Most of the time, the members opt to let the leader or the
smarter students do all the work instead of working together.

Table 3: ​ ​ Accountancy Students’ Learning Satisfaction with regards to Facilities

Indicators WM Value Rank
1. Facilities designed to serve as outdoor study areas such as kiosks, 3.56
S 9
student centers, lobby areas, etc.
2. Institution’s computers and networks 3.69 S 7.5
3. Classroom arrangements 3.81 S 5
4. Classroom furnitures 3.89 S 4
5. Facilities and equipment in discussions like projectors 3.93 S 3
6. Additional facilities designed to promote learning through different
3.80 S 6
methods like multimedia rooms, mock lobs, case rooms, etc.
7. Public areas such as comfort rooms, P.E. room, discussion room, 3.69
S 7.5
mini theater, and cafeteria
8. Library and E-Library equipments and furnitures 3.94 S 2
9. The university’s quickness to respond to student suggestions about
improving facilities through suggestion boxes and the ways they do 3.47 NSNNS 10
it
10. Ventilation 4.03 S 1
Composite Mean 3.78 S

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 Table 3 and graph 3 present the learning satisfaction of the accountancy students with
regards to facilities. The overall assessment of the fourth year and fifth year accountancy students of
FEU-MK was interpreted as satisfied with a composite mean of 3.78. Among the indicators
enumerated, accountancy students are satisfied with the institution’s ventilation which had the
highest weighted mean of 4.03 and is ranked first. The university has abundant air-conditioners and
circulation vents which indirectly contributes to the students' comfort and is therefore relative to an
extent to their learning satisfaction. Subsequently, they are also satisfied with institution’s
computers and networks and its public areas such as comfort rooms, P.E. room, discussion room,
mini theater, and cafeteria in which both had a weighted mean of 3.69. However, the researchers
have observed that there are still a number of students who find the study areas lacking in space to
accommodate them as well as a problem in noise control at the new study lounge where a lot of
students tend flock thinking they are allowed to make noise as opposed to the library where
everyone is to remain silent in order to help the students concentrate in studying. The Mozart
Effect suggests that listening to some types of music can help with certain mental tasks. However,
there’s a case to be made for working or studying in silence, too. Some research shows that for
certain cognitive tasks, you need quiet more than anything (Wong, 2016). A research has shown that
performance was lessened across all cognitive tasks in the presence of background sound (music or
noise) compared to silence. High arousal (HA) and low arousal (LA) music produced differential
distraction effects, with performance of all tasks being poorer in the presence of HA compared to LA
and silence, in the presence of noise than silence across all tasks, and in the presence of noise than
LA in three of the four tasks (Cassidy and Macdonald, 2007). It is important to have enough room
that is conducive to learning for the students so that they can deliver well in class as well as achieve
their academic endeavors. Lastly, they are neither satisfied nor not satisfied with the university’s

16
quickness to respond to student suggestions about improving facilities through suggestion boxes and
the ways they do it which had a least weighted mean of 3.47. There was a suggestion box in the past
years where students can drop in suggestions for the improvement of facilities and services, but
there has been no noticeable action regarding this. Facilities continue to remain in favor of the Law
students and based on the researchers' observation, the larger population of undergraduate
students in FEU-MK found this as a concern.

Table 4: Summary on Accountancy Students’ Learning Satisfaction

Indicators WM Value Rank
1. Learning Styles 3.87 S 2
2. Teaching Styles 3.88 S 1
3. Facilities 3.78 S 3
Composite Mean 3.84 S

Table 4 and graph 4 show the overall statement of the students’ summary on FEU-MK’s
fourth year and fifth year accountancy students’ learning satisfaction interpreted as satisfied with a
composite mean of 3.84. Overall, this study found that the BS Accountancy students' learning
satisfaction regarding their own learning styles, their professors' teaching styles, and the university's
facilities are all satisfactory with no single indicator falling below the threshold. These indicators
garnered a weighted mean of 3.88, 3.87, and 3.78, respectively. The respondents, both 4th year and
5th year students of the said course, however, neither agreed nor disagreed about their problems in
relation to professional subjects or those that are part of the board exam.

17
 The students' learning styles vary from studying alone to studying with peers, utilizing
textbooks to using the internet, studying during breaks as opposed to reading in advance, and taking
down notes or outlining. All of which proved to be satisfactory but are dependent on individual
preferences. Based on the result of graph 1, note-taking, outlining, and problem solving ranked the
highest which means it is the most effective learning style and has a relatively significant impact on
the students' learning satisfaction. As mentioned in the first part of the discussion, most of those
who take down notes in class and while studying alone remembers more during examinations as
opposed to those who do not take down notes. This is because note taking promotes active learning
by being actively involved in the learning process thus giving it a purpose and increasing productivity.
It also boosts comprehension and retention by breaking down the content for a student to consume
easily. Additionally, it teaches prioritizing skills by enhancing the students’ ability to select important
material and discard unnecessary content. In comparison, the teaching style of professors give
students more learning satisfaction. This may be because they appreciate the learning process better
and they feel that they are getting their money’s worth with the quality of education they are
receiving. They are most satisfied with the use of teaching aids which include whiteboard, visual aids,
accounting manual, practice sets, syllabi in teaching, books, journals, newspapers, etc. This is
because such materials help them understand the lessons well and they are useful when students
review by themselves before tests. The students’ learning satisfaction with regards to the
university's facilities is also satisfactory despite coming last in the ranking of indicators. However,
there may be a reason as to why that is. While ventilation ranked first among the factors considered
for this because of the abundance of air-conditioners and circulation vents, response to suggestions
about the improvement of facilities ranked last for the lack thereof.

Table 5: ​ ​ Problems Encountered by Accountancy Students in

Learning Professional Subjects (Major Subjects)
Indicators WM Value Rank
1. I do not set goal in studying 2.64 NAND 9
2. I prefer going out with my friends rather than studying 2.76 NAND 4.5
3. I do not make use of my free time wisely 2.91 NAND 3
4. I do not take down notes, outline and practice my problem-solving
2.29 D 15
skills
5. I never read my lessons in advance 2.73 NAND 6
6. Professors do not show competency on the topic 2.61 NAND 10
7. Professors do not make use of various teaching aids like
whiteboard, visual aids, accounting manual, practice sets, syllabi in 2.39 D 14
teaching, books, journals, newspapers, etc.
8. Professors do not present lessons using appropriate teaching
strategies and methods like recitation, lecture, demonstration, etc. 2.47 D 12
to ensure the students’ understanding

18
9. Professors do not welcome questions, stimulates interest, thinking
2.46 D 13
and discussion in the class
10. Professors expect too much from the students 3.24 NAND 1
11. The tools and equipment for studies are not enough 2.76 NAND 4.5
12. Institution’s computers and networks are not functioning well 2.99 NAND 2
13. Lighting and temperature in classrooms and corridors are not in
2.57 NAND 11
good condition
14. Public areas such as comfort rooms, P.E. room, discussion room,
2.67 NAND 7
mini theater, and cafeteria are not well maintained
15. Library and E-Library equipments and furnitures are not adequate 2.66 NAND 8
Composite Mean 2.68 NAND

Table 5 and graph 5 present the problems encountered by accountancy students in learning
professional subjects (major subjects). The overall assessment of the fourth year and fifth year
accountancy students of FEU-MK was interpreted as neither agree nor disagree with a composite
mean of 2.68. Among the indicators enumerated, the accountancy students neither agree nor
disagree when their professors expect too much from them which resulted with the highest
weighted mean of 3.24 and is ranked first. This gives students a lot of pressure in class and because
of this some students result to cheating in order to cope. It also builds a highly competitive
atmosphere in class and between the students which may, in the process, yield negative effects in
the students' performance. However, looking at the positive side of this, most researchers agree that
expectations have at least some effect on achievement. For example, when a teacher has high
expectations for his students, regards them as capable and expects them to do well, that teacher
may attempt to teach more and to create a more positive atmosphere, leading to higher
achievement. Conversely, a teacher who has low expectations is probably less likely to present

19
advanced or challenging material and might unwittingly discourage learning by providing less
attention, encouragement or positive feedback (American Educational Research Journal, Volume 29,
Number 3). Preferring to go out with friends rather than studying as well as that tools and
equipment for studies are not enough, both ranked fourth with a weighted mean of 2.76 wherein
the accountancy students neither agree nor disagree. Students struggle with the institution's
computers and internet not functioning well. As previously mentioned in the earlier parts of the
discussion, students rely heavily on internet usage for studying and complying with all their
requirements. 4th year students have multiple papers that needs to be accomplished in one
semester, all of which needing internet to be done well and accomplished faster. With the
institution’s slow computers and faulty internet server as of late, students are struggling to juggle all
the paperworks that need to be done. Students may also not have as much leisure time to spend
with their friends off-campus since they spend at least 12 hours in school depending on the given
schedules. Lastly, they also disagree with not taking down notes, outline and practicing
problem-solving skills which had the least weighted mean of 2.29. The students from both 4th year
and 5th year of BS Accountancy have exerted considerable efforts in studying based on the survey
that has been conducted by the researchers. It turned out that they take down notes, outline and
practice their problem-solving skills, set their goal in studying, and try to read their lessons in
advance. However, not all uses their time wisely and as observed by the researchers in the 5th year
students' class, they still struggle with reading their lessons in advance as some lessons need the
professors’ assistance for them to be able to fully comprehend. This may also be because of their
on-the job training (OJT) which they try to juggle with the review subjects for the board exam. The
design of the curriculum may not be best with regards to that, but students in general do not exactly
have much trouble with the curriculum nor the performance of most of their professors in board
subjects.

The researchers also conducted an observation of both fourth year and fifth year accounting
students in their classes to justify the results gathered in the survey.

The following are the researchers’ observations:

The professor informed the students of his objectives for the following days, and he
reminded them about their examination before the class formally started.
The professor gave a practice set beforehand which the students failed to answer in
advance.
There is no required book for review classes, but the professor commended some
students for having other reference books.

20
 The professor did not use too much teaching aids such as whiteboards and projectors.
The students were taking notes during discussion.
The students asked questions in the middle of the lecture.
The chairs were too close and the room itself was crowded

The following are the researchers’ observations:

The professor gave the students a surprise quiz at the beginning of the class.
After the quiz, the professor conducted a group work session.
The professor uses canvas for announcement and uploading of files.
The professor used teaching aids such as whiteboard, visual aids, practice sets, and
syllabi in teaching.
The professor discussed all the answers per question in the exercise.
The professor gave advices and shared his story about taking the board examination.
The students raised questions to the professor.
The students were interactive in their group discussion.
The students were interacting with the professor while answering the exercise.
The chairs were formed in circle.
The professor used computers and projectors.

The researchers' observations in both classes are validations of the results of the survey they
conducted. For the 5​th year students, it was observed that the professor does inform the students of
his objectives for the following days and he provides practice sets for the students to answer before
their meeting. He also made use of the whiteboard to write key points in the discussion and to help
the students understand the lesson better. The students raised questions during discussion which

21
means they have been listening and taking down notes despite not being able to answer the practice
set given to them beforehand. It has to be said, however, that there is a limitation on the
observation of the researchers. This is due to the fact that they were not able to observe for the
entire duration of the class, thus the evidence gathered to support the results of their survey may
not be as conclusive since there was limited time and the students' behavior may have changed at
any point during their class. Such case was different for the 4​th year students because the
researchers were able to observe the behavior of the students for the entire duration of the class.
The approach of the professor was different, starting off the class with a quiz and subsequently, a
group work session where students formed a circle to answer an activity. This resulted to the
students searching the internet for answers instead of solving the problems on their own first. Some
groups copied the work of their member who did some advanced studying. This may have resulted
differently if the professor used a different approach. Instead of giving a quiz to the students before
introducing the lesson they will be having a quiz on, the professor should have taught the lesson first
so that the students will understand it better and will be able to answer the quiz on their own with
the knowledge they have acquired. Based on the results of the students' learning satisfaction with
regards to teaching style, group works ranked the lowest among the indicators which is supported by
this evidence. The professor uses canvas for all announcements and activities for the students to
answer which proved ineffective for the students because not everyone has access to internet and
they are not able to check most of the time. This observation is in support to the use of internet for
studying not being as effective as other traditional means of studying such as textbooks, handouts,
practice sets, etc.

22
CONCLUSION

Learning satisfaction affects a student’s motivation throughout his or her education. This
research is conducted to measure the students’ level of learning satisfaction, to identify the factors
that affect it, and to determine a possible solution to the problems they have encountered. The
research was conducted at Far Eastern University – Makati and the respondents of the study were
the fourth year and fifth year accountancy students.

Factors that affect the learning satisfaction of students include physical factors, teaching
styles and learning styles. The physical factors are the facilities of the university such as ventilation,
equipment and rooms. The teaching styles of the professors include their competency and the way
they discuss the lessons in the syllabus. A student’s learning style is also an essential part to gauge
his or her learning satisfaction because it includes the study habits that may influence a student’s
retention and motivation.

In assessing the learning satisfaction of the fourth year and fifth year accountancy students
in FEU-Makati, the researchers conducted a survey regarding the factors previously discussed. The
said factors were broken down to a more specific category. The respondents were asked to rate their
satisfaction from 1 to 5, with 5 being the highest. Furthermore, the researchers have observed a
certain class from the fourth year and fifth year as a qualitative approach.

The result of the survey was determined by getting the composite mean for each category.
The factor that garnered the highest average was the teaching styles of the professors with a rate of
3.88. The learning styles of the students ranked second with a rate of 3.87, and it primarily included
note-taking, outlining and problem solving. Despite being ranked last with a rate of 3.78, the
students still seemed to be satisfied with the facilities of the university. During the observation with
the ongoing class, the researchers discovered that the satisfaction rating on the survey were
evidently the same with the setting inside the classroom.

The researchers concluded that the fourth year and fifth year accountancy students have
exerted considerable efforts in studying however, some failed to manage their time in doing all of
the requirements and doing their readings. Generally, the students did not have problems with the
curriculum nor the professors. They, however, cannot help but feel pressured by the expectations
that their professors set for them. But with the right thinking and time management skills, the
researchers believe that the students would surpass the problems they have encountered.

23
RECOMMENDATION

Based on the survey, the researchers have come up with the following recommendations to
help increase the learning satisfaction of the BSA students of Far Eastern University-Makati
(FEU-MK). The following are the proposed recommendations of the researchers:

1. FEU-MK should encourage their professors to give hand-outs with practice problem for the
students to answer in advance.
2. FEU-MK should make a pre-test that will be given out to all accounting students so the entity
and the students are in-line with their learning objectives.
3. FEU-MK should encourage their student organizations to get the students feedback.
4. FEU-MK should provide a training program for their professors about effective
communication with students.

24
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 Far Eastern University-Makati

Gil Puyat Avenue corner Zuellig Loop, Makati City

Accounting Research with Internet

Good Day! We are Fourth Year Students of Bachelor of Science in Accountancy from Far
Eastern University-Makati. We are conducting a survey that studies the ​Learning Satisfaction of the
Fourth Year and Fifth Year Accountancy Students of Professional Accounting Subjects as Basis for
Continuous Improvement.​ In relation with this study is to determine the level of satisfaction in terms
of learning style of the accounting students, teaching style of the professors and facilities of the
university. As well as to identify the problems encountered by accountancy students. We are hoping
for your cooperation through giving your own perception about the satisfaction of accountancy
students in learning professional subjects from the university. We will appreciate if you could
complete the following table. Any information obtained in connection with this study that can be
identified with you will remain confidential. Thank You and God Bless!

Name: (Optional) __________________________ Age: ____

Year and Course: __________________________ Gender: ___ ​Male ___Female

Direction:​ Put a check (​✓​) on the box that corresponds to your answer.

5 – Highly Satisfied

4 – Satisfied

3 – Neither Satisfied nor Not Satisfied

2 – Less Satisfied

1 – Not Satisfied

28
 Accountancy Students’ Learning Satisfaction
Accountancy Students’ Learning Satisfaction with regards to Learning Styles
5 4 3 2 1
1. Objectives that I set for my learning

2. Studying alone

3. Studying with peers

4. Studying through the aid of books

5. Studying through the use of internet

6. Studying during free time

7. Note-taking, outlining and problem-solving

8. Learning through advanced reading

9. Consultation with the accounting professor/s

10. Attending student conferences or seminars

Accountancy Students’ Learning Satisfaction with regards to Teaching Styles

5 4 3 2 1

1. Objectives are clearly stated before the lesson starts

2. Teaching professional skills are up-to-date

3. Professors’ competency on the topic

4. Making use of various teaching aids like whiteboard, visual aids,

accounting manual, practice sets, syllabi in teaching, books, journals,
newspapers, etc.

29
5. Presents lessons using appropriate teaching strategies and methods like
recitation, lecture, demonstration, etc. to ensure the students
understanding

6. Properly balances theories and problems

7. Giving out pre-tests

8. Group work sessions conducted by professors

9. Professors serve only as an instructor

10. Asking questions throughout discussions to promote student interaction

Accountancy Students’ Learning Satisfaction with regards to Facilities

5 4 3 2 1
1. Facilities designed to serve as outdoor study areas such as kiosks, student
centers, lobby areas, etc.

2. Institution’s computers and networks

3. Classroom arrangements

4. Classroom furnitures

5. Facilities and equipment in discussions like projectors

6. Additional facilities designed to promote learning through different

methods like multimedia rooms, mock lobs, case rooms, etc.

7. Public areas such as comfort rooms, P.E. room, discussion room, mini
theater, and cafeteria

8. Library and E-Library equipments and furnitures

9. The university’s quickness to respond to student suggestions about

improving facilities through suggestion boxes and the ways they do it

10. Ventilation

30
Direction:​ Put a check (​✓​) on the box that corresponds to your answer.

5 – Strongly Agree

4 – Agree

3 – Neither Agree Nor Disagree

2 – Disagree

1 – Strongly Disagree

Accountancy Students’ Learning Satisfaction

Problems Encountered by Accountancy Students in Learning Professional Subjects (Major Subjects)
5 4 3 2 1
1. I do not set goal in studying

2. I prefer going out with my friends rather than studying

3. I do not make use of my free time wisely

4. I do not take down notes, outline and practice my problem-solving

skills

5. I never read my lessons in advance

6. Professors do not show competency on the topic

7. Professors do not make use of various teaching aids like whiteboard,

visual aids, accounting manual, practice sets, syllabi in teaching, books,
journals, newspapers, etc.

8. Professors do not present lessons using appropriate teaching strategies

and methods like recitation, lecture, demonstration, etc. to ensure the
students’ understanding

31
9. Professors do not welcome questions, stimulates interest, thinking and
discussion in the class

10. Professors expect too much from the students

11. The tools and equipment for studies are not enough

12. Institution’s computers and networks are not functioning well

13. Lighting and temperature in classrooms and corridors are not in good
condition

14. Public areas such as comfort rooms, P.E. room, discussion room, mini
theater, and cafeteria are not well maintained

15. Library and E-Library equipments and furnitures are not adequate

32