THE LINK BETWEEN ACCOUNTING DIFFICULTY LEVEL AND STUDENT`S STRESS LEVEL IN

PHILIPPINE WOMEN`S COLLEGE OF DAVAO

Eleazar Campos
Christian Dave Dacera
Cherry Mae Jorge
INTRODUCTION
Accounting education has an important role on the application of accounting as a profession.
The condition and quality of accounting education, directly effects the image of accounting as a
profession. The quality of education is important in terms of the position the profession would get in
the new world (Çukacı and Elagöz, 2006: 147). One of the most specifical aspects of the
accounting education is; the application and logic of accounting is being based on determined
standards and norms (Bilginer, 1999: 115).
Ay (2011) tried to define the comprehending challenges and their reasons in accounting
courses, of students who study in vocational schools with the survey method. The dominant
category, first one, is formed as the lack of application. Accounting being mostly computational is
the second, lack of case studies is the third, lack of interest in accounting is the fourth, insufficient
use of visual materials is fifth, inability of instructor is the sixth, course being based on
memorization is the seventh, difference between theory and the practice is the eighth, lack of
homeworks is ninth, lack of sources is tenth and the last one is lack of team work
Zaif and Karapınar (2002) came to a conclusion that for an effective accounting education;
instructor, physical environment and course passing systems should be evaluated together,
instructors should commonly support the lecture with real life experiences rather than sticking to a
text book or problem solving techniques with rules, accordingly, researches show that providing
dynamic class environment and making students observe and work on real businesses would be
more beneficial. Özbirecikli and Pastacıgil (2009: 82), mention that with the changing content of
accounting education in 21. century, accountants’ keeping pace with change is mostly related with
professional knowledge, skills, ethics and quality; and the ones who would like to be an accountant
should be disposed to learn and apply the new techniques and should be included in life time
learning period. At this point, the accounting education the students get has a significant point
(Karcıoğlu et all, 2010: 4).

This study will determine the level of difficulty in accounting subject and student`s stress
level of Philippine Women’s College of Davao because it is important to determine their current
status as it will benefit the school to properly facilitate their students to be more productive and
engaging.
RESEARCH QUESTIONS
1. What is the level of difficulty in accounting subject in terms of:
1.1 Adjusting Entries
2.1 Financial Statements
3.1 Journalizing Transactions?
2. What is the level of student`s stress in terms of:
1.1 Mental
2.1 Physical
3.1 Emotional?
3. Is there an influence between the Accounting subject difficulty to the stress level of students?
4. Is there an influence between adjusting entries, Financial statements and Journalizing entries to
the mental, physical and emotional of students?

HYPOTHESIS
This study is guided by the null hypothesis tested at 0.05 level of significance:
Ho1: There is no significant difference in the level of the difficulty in accounting subject of students
in Philippine Women`s College of Davao.
Ho2: There is no significant difference in the stress level of students in Philippine Women`s College
of Davao.
Ho3: There is no significant relationship between the level of difficulty in accounting subject and the
stress level of students in Philippine Women`s College of Davao.
Ho4: There is no significant relationship between the indicators Accounting subject difficulty when
correlated to the Stress Level of the students in Philippine Women’s College of Davao.
STATISTICAL TREATMENT
This study will use the following statistical treatment:
Paired T-test will be used to determine the significant difference in the level of Accounting Subject
Difficulty and Stress level of students.
Pearson R Correlation will be used to determine the correlation between the level of Difficulty in
Accounting Subject and Stress level of students.
Two-way ANOVA will be used to determine which among the indicators of Accounting Subject
Difficulty significantly correlates to the Stress Level of the students.
THEORETICAL FRAMEWORK
This study is anchored in the theory of

CONCEPTUAL FRAMEWORK
This study will be guided by the conceptual framework below:

Accounting Subject Difficulty Stress Level of students

 Adjusting Entries  Mental
 Financial Statements  Physical
 Journalizing Transactions  Emotional

METHODOLOGY
RESEARCH DESIGN
Quantitative Research is a type of study that involves the process of analyzing numerical
data using statistical techniques. The researchers will use a descriptive-correlational type of
research. The descriptive method will be used to determine the level of Accounting subject difficulty
and stress level of students. The correlation method will determine the significant relationship
between the accounting subject difficulty and stress level of Philippine Women’s College of Davao
students.
RESEARCH RESPONDENTS
The respondents of this study
RESEARCH INSTRUMENT
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4687215
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ACCOUNTING SUBJECT DIFFICULTY ITEM INVENTORY FOR QUESTIONNAIRE
ITEM STATEMENT
NO. REFERENCE/RRL
ADJUSTING ENTRIES

I have difficulty in understanding some given An adjusting journal entry is an

1 transactions. entry in a company's general
ledger that occurs at the end of
I have difficulty in recognizing the exact account titles.
an accounting period to record any
2
unrecognized income or expenses
I have difficulty in reviewing transactions after for the period.
3 answering it.
Indention of debit and credit is sometimes Alicia, T. (2015) Corporate Finance
4 misarranged. & Accounting
https://www.investopedia.com/alicia-
5 tuovila-4687215

FINANCIAL STATEMENT

6 I have difficulties in identifying assets

Financial statements are viewed as
7 I have difficulties in identifying liabilities products of both markets and
political processes and the
8 Some other account titles are confusing whether it is interactions among individuals and
an income statement or a balance sheet. groups in these processes.

Hung, M. (2000). Accounting

9 Balancing the total asset and total liabilities and standards and value relevance of
owner`s equity. financial statements: An
international analysis. Journal of
accounting and economics, 30(3),
401-420.
JOURNALIZING TRANSACTIONS
11 I have difficulties in recording different transactions Journalizing is the process of
within different concern. recording a business transaction
12 I have difficulties in identifying debit account titles. in the accounting records . This
activity only applies to the double-
13 I have difficulties in identifying credit account titles. entry bookkeeping system .

14 I have difficulties in recording date of transactions. Bragg, S. (2019) Accounting Tools,

Accounting CPE Courses &
15 I am using appropriate accounting titles in journalizing
Books.
transactions.

STRESS LEVEL ITEM INVENTORY FOR QUESTIONNAIRE

 ITEM STATEMENT
NO. REFERENCE/RRL
MENTAL

16 Memorization of accounting theories. Accounting requires skill, judgment

use of appropriate technique and
Logical understanding of the given problem. application of principle to determine
17 what counts as assets and
liabilities. Depends on the judgment
I understand different accounting principle.
and can be influenced by the
18
pressure of situation.
I am Analyzing accounting principle.
19
Ronald, D. ,Brenda, D., et. Al.,
Memorization of accounting principle. (2018) Accounting Ethics
20
PHYSICAL

21 Performing equations in different forms. Writing affords the opportunity to

thoroughly articulate ideas and
22 Writing method used. synthesize a variety of perspectives
allowing for persuasive
23 I get tired of answering. communication that transcends both
time and space (Crowhurst, 1990)
24 Writing proficiency.
Crowhurst, M. (1990).
25 Defected eyesight. Reading/writing relationships: An
intervention study. Canadian
Journal of Education, 15, 155-172.
SOCIAL
26 Teacher/Professor`s teaching style It shows that just as there is a
dependency model of social
27 Student`s Motivation influence in groups, social
motivational concepts may also
28 Parental Guidance reflect of social motivation in which
people are driven to seek social
approval and positive evaluation or
to seek valid knowledge about
reality because it is all about
interpersonal dependence rather
than group belongingness.

In M. A. Hogg & D. Abrams

(Eds.), Group motivation: Social
psychological perspectives (pp.
173-190). Hertfordshire, HP2 7EZ,
England: Harvester Wheat sheaf.

Name: _________________ (Optional)

Age: ______
Directions: Please read each statement carefully and decide if you ever feel this way about your
job and the company itself. Kindly tick (/) the appropriate response based on your perception or
view of the statements below.
5 – ALWAYS 4 – OFTEN 3 – SOMETIMES 2 – RARELY 1 – ALMOST NEVER
STATEMENT 5 4 3 2 1
1. I can`t understand some given transactions
2. I am recognizing exact account titles
3. I am reviewing after answering
4. Indention of debit and credit is sometimes misarranged
5. I do respect the account titles
6. Identifying assets
7. Identifying liabilities
8. Some other account titles is confusing whether it is an
income statement or a balance sheet.
9. Balancing the total asset and total liabilities and owner`s
equity.
10. Record different transactions within different concern.
11. Identifying debit account titles
12. Identifying credit account titles
13. I am recording date of transactions.
14. I am using appropriate accounting titles in journalizing
transactions.
15. Memorization of accounting theories
16. Logical understanding of the given problem
17. I understand different accounting principle
18. I am analyzing accounting principle
19. Memorization of accounting principle
20. Performing equations in different forms
21. Writing method used
22. I get tired of answering
23. Writing Proficiency
24. Defected eyesight
25. Teacher`s/Professor`s teaching style
26. Student`s Motivation
27. Parental Guidance

SCALING AND DESCRIPTIVE INTERPRETATTION

 ACCOUNTING SUBJECT DIFFICULTY
Range of Descriptio Interpretation
Mean n
4.21 - 5.00 Always This means that the student is Highly Motivated in the school.
3.41 - 4.20 Often This means that the student is Moderately Motivated in the
school.
2.61 - 3.40 Sometimes This means that the student is Neutrally Motivated in the school.
1.81 - 2.60 Rarely This means that the student is Moderately Not Motivated in the
school.
1.00 - 1.80 Almost This means that the student is Never Motivated in the school.
Never
STRESS LEVEL OF STUDENTS
Range of Descriptio Interpretation
Mean n
4.21 - 5.00 Always This means that the student is Highly Productive in the school.
3.41 - 4.20 Often This means that the student is Moderately Productive in the
school.
2.61 - 3.40 This means that the student is Neither Productive Nor Productive
Sometimes
in the school.
1.81 - 2.60 Rarely This means that the student is Moderately Not Productive in the
school.
1.00 - 1.80 Almost This means that the student is Never Productive in the school.
Never