Sacred Heart Academy of Sta. Maria, Bulacan, Inc.

Dr. Teofilo Santiago St. Poblacion, Sta. Maria, Bulacan

FACTORS AFFECTING THE ACADEMIC PERFORMANCE OF ACCOUNTANCY

BUSINESS AND MANAGEMENT STUDENTS IN ACCOUNTING SUBJECT IN
SACRED HEART ACADEMY

In Partial Fulfillment to the Subject

Practical Research 2

ABUYEN, MARC ANGELO

ALEJANDRO, ANDREA
ALMADIN, QUEENIE
BLANCO, MA. CRISTINA
CAPALE, PAMELA
CARIÑO, CARLON
DESPABILADERAS, JELO
ENRIQUEZ, MARIAH NICA
GOJO CRUZ, JAN PAULINE
IGNACIO, SOPHIA
MANZANILLO, JAZEL
PARAISO, RENNALYN
 Chapter 1
The Problem and Its Background

Introduction

Education is an essential key to consider for the progression of an individual

and for the development of the community. In order to bring out the improvements

in all aspects, individual should generate awareness and enhance their educational

skills. In senior high school, there are lots of subjects that a student must pursue to

achieve and excellence in academic field. Accounting is one of the major subjects

under Accountancy, Business and Management strand that is needed to be

prioritized by the students, which is the important asset in any academic setting.

Their academic performance in Accounting subject plays a vital role in producing

productive graduates who will become the future’s hope.

The students academic performance in Accounting includes their class

participation, assignment or homework and taking examinations. Their performance

is influenced by different factors. These are personal problems and teacher and

student related factors. These factors will provide basis in implementing strategies
to improve the student’s performance in Accounting subject.

A number of studies have been carried out to identify and analyze the

numerous factors that affect the academic performance in various levels of

educational attainment. Their findings identified change of school, family break up,

teacher absence, parent illness and death of a family member, student’s illness and

learning disability caused by visual or hearing impairment and student’s attitude

towards learning as causes of poor academic performance (Browny & Sunniya,

2002). Specifically, in accounting, academic performances of students are

influenced by related factors such as negative attitude of students towards

accounting as a difficult subject, students’ academic aptitude, previous and recent

academic performances, insufficient effort and poor motivation (Atieh, 2013). Also

teacher’s qualification and experience affect the academic performance of students

in accounting (Omotayo, 2014). According to Okon (2002), poor application of

teaching methods, lack of fund, inadequate teaching experience, lack of teaching

aids, lack of qualified teachers and wrong methods of teaching could influence

students’ interest in accounting. Igberi (1999) mentioned unavailability of current

text-books in accounting as one of the causes of poor academic performance of

students in accounting.

The chosen setting of the study is Sacred Heart Academy. It’s commonly

known as “SHA”, a private, non-sectarian educational institution located in Santa

Maria, Bulacan. This school is founded by Mr. Carlos “Ka Carling” in 1963. Its vision

statement is: “Sacred Heart Academy in partnership with the community will be

recognized as a model learning institution for excellence in all disciplines.” And with

a mission statement of: “Sacred Heart Academy aims to provide high quality

education in a safe and nurturing environment where stakeholders demonstrate

spirit of respect and compassion, responsibility and commitment to academic

excellence and community engagement.”

The researchers aim to identify the different factors that influence the

academic performance of ABM students in accounting subject and to know how it

affects their performance in that subject. The purpose of the study is to investigate

the existing factors and help the students be more aware of it and handle it.
 Majority of the senior high school students, particularly the ABM students are

having poor academic performance and failing grades in Accounting due to the

influence of different factors that affect their performance. From this fact, the

researchers conduct a study to monitor the factors that may have a big effect on

their performance in Accounting. This study will investigate on what factor mostly

affects the academic performance of the students in Accounting subject.

Statement of the Problem

The researchers aim to determine the factors that affect the academic

performance of Accountancy, Business, and Management students in Accounting

subject.

1. What is the profile of the respondents in terms of:

1.1 Age

1.2 Gender

1.3 General Average

 2. What are the factors that affect the academic performance of the students?

2.1 Personal problems

2.2 Teacher-related factors

2.3 Student-related factors

3. Based on the findings, which factor mostly affects the academic performance

of the ABM students in Accounting subject?

Scope and Delimitation

This study focused mainly on the factors affecting the academic performance

of Grade 12 ABM students in Accounting subject in Sacred Heart Academy school

year 2019-2020. Specifically, the factors referred to in this research were personal

problems like family break up and death of a family member. Teacher-related factor

pertains to poor application of teaching methods. Lastly, student-related factor

pertains to negative attitude of the student towards accounting subject.

Significance of the Study

The result of the study would be beneficial with these stakeholders. The

senior high students, parents, teachers, administration and future researchers.

Students

This study could help the students to handle the different factors that may

affect their academic performance in Accounting subject.

Parents

This study will encourage parents to understand the needs of their children

and support them to obtain good academic performance in Accounting subject.

Teachers

The result of the study will enable the educators to execute effective

strategies and techniques in teaching, so that the students will have high grades

and develop good performance in Accounting subject.

 Administration

The research will help the administration to implement good leadership and

high quality education in the discipline of Accounting.

Future Researchers

The result of the study will benefit the future researchers who will pursue the

same research topic.