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Salcedo, A., & et al. (2021). Cumulative

Grade Point Average and
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Business and Management (ABM)
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Learning Styles and the Performance of
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RESEARCH GAP:
Working Title
ncy Students on Major Subjects

Framework

The research conducted by Ozpeynirci et al. determined the faculty of economic and administrative sciences stud
in accounting lessons. This research reveals similar findings to their research.

Framework
 This study portrays the first hypothesis stating that female students who live at home and obtain Bidikmisi sch
academic performance other female students based on living environment and type of educational funding. This
the previous studies such as by (K. A. Alanzi, 2018; Bartik & Lachowska, 2014; Buba & Umar,

Framework

Expectancy theory revealed that SP is influenced by the “attractiveness of perceived future rewards” and likelihoo
lead to these rewards. Therefore, motivating students to improve their AP depends on their belief that higher pe
from their effort which is associated with future desired benefits (Geiger and Cooper, 1995)
 Choice theory argued that students take ownership and responsibility for their actions. Therefore, to ensure suc
environment, the student should be provided with relevant information and allowed the freedom to make their ow
course of study rather than being compelled Glasser (1998).

Interest theory demonstrated that “interest among individuals is conceived as depositions which are related to me
the activity or object of interest with positive emotional experiences and the personal value system” (Ahinful et a
is one of the relevant factors of academic success and it serves as a motivator for long working hours

Theory of reasoned action postulated that “an individual’s behavior is determined by his/her behavioral intentio
behavioral intention in itself is determined by the attitudes and subjective norms. The attitude towards a behavio
expected consequences or outcomes of behavior (beliefs) and the evaluations of these expected consequences or
al., 2019: 559). The theory was extended by to the theory of planned behavior by including perceived behavioral

Framework

This research determined the trend of LPU-Laguna CPA Board

Examination ratings over a period of eight years starting October 2006 to
October 2013.
The study also identified the board examination subjects LPU Laguna CPA Board examinees performed poorly. F
conceptual framework of the study. This study follows the Input-Process-Output model.
The inputs to this study include the results of CPA board
examinations from October 2006 to October 2013 showing the names of
graduates of BSA program of LPU-Laguna from April 2006 to April 2013.

Input
Results of CPA Board
examinations from
October 2006 –
 The inputs to this study include the results of CPA board
examinations from October 2006 to October 2013 showing the names of
graduates of BSA program of LPU-Laguna from April 2006 to April 2013.

Input
Results of CPA Board
examinations from
October 2006 –
October 2013 and List of graduates of
BSA programs from April 2006 - 2013

Process
Evaluation and analysis
of results of the
licensure examinations
per board subject per
date of exams
and Analysis of Board
subjects in which BSA
graduates performed
poorly

Output
strategies to
improve and
increase passing
rate

Framework
This study is focused on Kolb Learning Style Inventory per Mc Leo (2017) as an assessment tool to determine lea
needs of an individual. Allowing the students to designate how they like to learn, will be determined by how con
are. The student's preferred learning style is based on the computed results would serve a foundation and guide fo
Strategies may be generated that will encourage student participation and involvement. Most important, is the g
students with similar learning styles. Prime to achieving these outcomes are the very basic foundations of teachin
knowing the learning capacity of students. The purpose, therefore, of the research is to identify the learning style(
major students in this case in a university in Central Luzon Philippines.

Framework

Bacon and Bean (2006), grade point average often correlates highly with variables of interest to educational resea
the potential to greatly increase the statistical power of their research studies" (p. 36). Moore & Shulock (2009) no
the subjects in the course serve as predictive values and higher cumulative grade point average that increases in th
program, which means completion and earning of bachelor’s degree.

Framework
 First, basic demographics (age, gender, ethnicity, etc.) are often employed without introducing a conceptual ba
results of these variables yield less knowledge without theoretical reasoning. Second, some variables may co
measurement error. According to Mo and Waples (2011, p.106), “most of the analyses use data collected from q
inherently subject to self-selection bias”. A remedy for this problem is to observe the student. However, Garcia an
stated “This may lead to a Hawthorne Effect with performance improving simply because student knows that o
place”. Measurement bias may occur by the influence of the observer on the students’ behavior. In contrast, rela
predictor of course performance is a legitimate and objective variable with minor measurement error. A third co
composition of explanatory variables, particularly for the related course performances. Some course relations are
some other courses are neglected without expressing the rationale. Required skills for business courses may be
groups of courses. There may be relationship patterns among courses which indicate an important factor to be
performance prediction models. Based on these arguments, we concentrate on performance interrelations for Acc
undergraduate business program. Course performance is usually measured by course grade or final course sc
comparison of course performances, factors that Guney (2009) mentioned as student exogenous have to be consi
environment. Course score comparability depends on the equivalence of performance factors which are related
material and examination. These factors may vary across courses in a regular face to face education program w
conditions. We collected research data from Anadolu University Open Education System which has a standardiz
and objective examination for each course. Hence, there is minor concern over course performance comparabilit
factors can be observed by course interrelations.

Framework
This is one of the prevalent problems of colleges as the students cannot gain full education with poor study habits
formed during their school years Kim (2013) conducted a study on the study habits of Korean International Stude
along time management, study environment, test taking and preparation skill, and the use of resources. He used th
(1) having too many other things to do that cause to get behind in the school work, (2) get very little done for the
in studying, (3) try to do my assignments at school to reduce homework, (4) study an hour or more each day outs
plan work at the beginning of a study period to make best use of time. Further, the variables for study environm
study at home is neat and all supplies are within reach, (2) have radio, record player, and television when studyin
alone rather than with others, (4) the area of study is free of noise and distractions and is comfortable, and (5) can
least half hour without getting up, walking about, taking snack or TV or phone breaks. Lastly, the variables he
resources are: (1) go to the library at least once a week for studying and reading and use books and other printed
use the internet of online research engine, such as Yahoo and Google to find out information, (3) watch videotap
files to help me practice listening to and speaking the English language, (4) use people-resources available wh
questions and help, and attend review sessions when offered. These variables are useful in the present study to
habits of Gulf College Students.

Framework
Improving student performance in Accounting courses
What is the Determinant of student performance?
instructor behavior, college atmosphere, attending classes, teaching language.
Reasons of Non attending
Effect of attending class on student grades
How to encourage students to attend?

Framework
The figure visualizes the relationship between Reading Comprehension and the Performance of Students in ABM
refers to the independent Variable while the second box refers to the dependent variable. This figure shows
comprehension of the students has an effect on their performance in Accountancy, Business, and Managemen

Framework

Many different theories have been raised and somehow applied to education since the 1950s. One that has receiv
David A. Kolb’s Experiential Learning Theory (ELT) from 1984. For Kolb (1984), learning can be seen as a c
grounded in experiences and opportunities to reflect upon these experiences. In brief, probably the most importan
learning is considered as a process and not an outcome in itself. (1984) says that individuals construct know
transformation of experiences into cognitive frameworks, thus causing individuals to change the way they t
 Framework

Buchanan (2010) noted that student satisfaction could be associated with a personal feeling of achievement, ei
qualitative. Learning-wise, satisfaction is therefore correlated with the qualitative and/or quantitative state of con
every student towards the resources that are provided for them by the institutions they reside in. Satisfaction of stu
level of education [16]. Students who are at a higher level i.e., studying in a higher educational system seek more
[17] and perfection of the system at the study place because it satisfies their esteem and develops them with all th
effective educational personality.

Framework

The use of frequent communication from instructor to student was a key part of course design (Eastman & Cathy
Wilson and Allen (2011) reinforced the implication that intrusive academic advising or more personal contact
whether that is face-to-face, or through online chat, texting, or discussion boards, may be critical to the continue
with marginal cumulative GPAs. Jacobs (2014) encourage collaboration through group work in light of the conti
instruction. Students reported that they often feel disconnected in distance classes and formation of groups enha
collaboration, working through conflict, and sharing in credit for accomplishments. There are challenges to group
be established along with development of trust among members. Meaningful assignments must be designed to re
all group members. Success of group work, defined as achieving learning outcomes, must be assessed using a var
as self-assessment, reflection papers, minute papers, role play, and a questions wall. These learning techniques a
work place as team work is the essence of business today. Peer reviews and self-assessments are effective to ident
top performers

Framework
 Among the functions indicated by Greaney and Neuman (1990), learning, stimulus, morality and usefulness ha
research, considered in this study as directly related to accountants’ professional skills development as shown in
Learning values knowledge acquisition and development; stimulus improves imagination and fantasy; morality
moral training; usefulness gives value to oral and written language improvement (Greaney & Neuma

Framework

Learning Style Theory": 1.) Activist: They decide intuitively and enjoy acquiring new experiences. They dislike r
learning capability is limited in the passive activities such as listening or reading and they relatively fulfill learning
2.) Theorists: They don’t rely on intuitions or emotions; they consider importance to the rationality and systema
learning becomes more difficult without a pattern or plan. The efficiency of learning will increase if they place wh
into a theory, draft, plan, or pattern framework. They enjoy associating the observations with a conceptual model
enjoy taking risk, discussing with a group, acting practically, approaching realistically. They cannot show patien
group or discussing endlessly. They believe the principles such as “everytime there is a better way to do” or “it is
Reflectors: They are used to observing the processes, comprehending the results and inferring a meaning. Listen
and participating in the activities that they can observe are according to them. Their learning level is low if there
planning

Framework
With particular emphasis on the students at risk of failure in accounting, De Villiers & Farrington (2017) predicte
the school level, attendance and knowledge of English were the most important factors. Meanwhile, Ozpeynirci
Apak (2013) add inappropriate teaching, understanding the course contents and learning techniques. The teaching
should be within the level of the students which makes them feel motivated. This also connotes the proper teach
addresses the students learning style. The teaching and learning techniques allow teachers and students to interac
another

Framework

Guney (2009) classifies the factors related to the performance in an accounting course as external and internal f
origin, effort, class participation, numeracy skills, work experience, academic experience and career motivation
directly related to the student and therefore these are called internal factors. Factors related to the teaching and lea
the external factors for the students. The learner cannot intervene in these matters and cannot control them acc
interests. These include examples of teaching methods and the exam format, the competence, and experience of t
of the course book and other course materials. In this study, the variables that affect students' performances su
students’ background knowledge in accounting, mathematical infrastructure, statistical infrastructure and academ
grade average in two accounting courses have been examined. The impact of these variables has been analysed ac
performance in the courses of Financial Accounting and Railway System Cost Analysis in the curriculum of A
Transportation Vocational School Railway Systems Management Program

Framework
The concepts of social stratum and social class arose as ways to understand the social organization of individuals,
groups and the particular individual perspectives for the future (Guareschi, 1992; Oliveira, 1999; Ferreira, 200
Ferreira (2003, p. 122) and Oliveira (1999, p. 71) mention the types of stratification normally used, which includ
economic stratification – based on possession of material assets, resulting in a society divided into rich and poor p
intermediate situation; b) political stratification – based on the situation of political control in society, of groups th
choose social policies; c) professional stratification – based on the different degrees of importance attributed to
society. Further according to Guareschi (1992, p. 34), the most common criteria for division of individuals int
“income and social status”: a) income determines the economic power of individuals, generally measured by w
exchange for their labor or their possessions; b) social status refers to the prestige of people within society and m
educational background (schooling) or profession, often including their political importance. Therefore, social cl
that allow understanding how the stratification process occurs in societies rather than a way to separate individu
Based on the structural elements of stratification and classes, the set of criteria that form society can be better und
according to various influences and perspectives that operate in a society.

Framework

Undergraduate study is an important duration which prepares the students for life. Students should be brought scie
potential in that duration. The aim here is, ensuring that the students obtain the best potential on the branch of
studying (Bilginer, 1999: 112). The most efficient way to increase the standards of accountants by enhancing t
quality is to apply effective training strategies for each different subject. For this reason, quality of upper seconda
level education has an important role. Key facts of upper secondary and undergraduate level education could b
variety of courses, content of courses, application of courses, outfit and environment, students in the class and the
of studies about education of accounting subject to students. In the light of these studies, along with the bene
instructors, it is also mentioned about alternative approaches about teaching techniques. (Ay, 2011

Framework

Gender (male and female) influences the learning success of accounting students. Prior research showed gender
Zimbabwe, where males dominated accounting students (Nyikahadzoi, Matamande, Taderera, & Mandimika
considered more successful in learning than females. In other side, gender is an important factor affecting stud
women act better than men in academic performance (Garkaz, Banimahd, & Esmaeili, 2011). It is also supported
& Heirany (2011) that 95 percent female students’ educational performance is better than male students in the c
academic level. While, Wae2001) and Uyar & Gungormus (2011) found that sex did not provide a significant con
students’ performance.

Factors Affecting the Level of Comprehension of Accountancy Students on Major Subje

Learning Style and Teaching Strategy Affecting Level of Comprehension of Accountancy Students on M
 Objectives of the Study

This research aims at presenting the comprehension difficulties of

students of accounting subjects in the faculty of economic and
administrative sciences and the reasons for these and emphasizing
this subject at the tertiary education level.

Objectives of the Study

This study aims to determine differences in academic performance
of accounting students by their background information.

Objectives of the Study

The purpose of this research is to investigate the factors affecting

accounting SP at the faculty of business administration at Beirut
Arab University (BAU) in Lebanon.
The purpose of this research is to investigate the factors affecting
accounting SP at the faculty of business administration at Beirut
Arab University (BAU) in Lebanon.

Objectives of the Study

This research is concerned with the trend of passing rate of BSA

Accountancy Program in the CPA Licensure examinations and
analysis of what board exam subjects BSA students were weak or
strong at, as well as their frequency of taking the board exams
 This research is concerned with the trend of passing rate of BSA
Accountancy Program in the CPA Licensure examinations and
analysis of what board exam subjects BSA students were weak or
strong at, as well as their frequency of taking the board exams
before they became licensed accountants. Generally, this research
aimed to determine the performance of Lyceum of the Philippines
- Laguna Bachelor of Science in Accountancy students in the past
CPA Licensure Examination from October 2006 to October 2013.
Specifically, it sought to: 1. determine how many BSA graduates
were produced and became CPAs from 2006 to 2013; 2.
determine the frequency of taking the board exam before a BSA
graduate becomes a licensed accountant; 3. identify the board
subjects the graduates were generally weak at in their first take
based on: a. Date of exams and; b. Batch of graduates

Objectives of the Study

The general objective of this research is to determine the learning
style of accounting major students of a university in Central
Luzon, Philippines, and the corresponding teaching strategy for
the identified learning style.

Objectives of the Study

This study is aimed to gauge how cumulative qualifying grade

point average of a student from first year to fifth year college and
the fifth-year comprehensive exams serve as predictors for the
CPA Board Exams for a university in Central Luzon, Philippines.

Objectives of the Study

 The objective of this study is to explore business courses
performance factors with a focus on accounting and finance.
Course score interrelations are assumed to represent interpretable
constructs of these factors. Factor analysis is proposed to identify
the constructs that explain the correlations. Factor analysis results
identify three sub-groups of business core courses.

Objectives of the Study

 The purpose of this research is to determine the study habits of
business students along time management, study environment, and
use of resources

Objectives of the Study

The purpose of this study is to fill the gap of knowledge that need
to be improved to enhance student’s attendance. Also, there is a
need to identify the factors that affects the overall student’s
performance. 1. Identify the determinate of accounting student
performance at AU. 2. Examine the relationship between student’s
attendance and student performance. 3. Measure the relationship
between instructor’s behavior and student’s performance

Objectives of the Study

This research seeks to examine the reading comprehension of the
students and if it can affect their performance in ABM Subjects.
Specifically, this research aimed to answer the following
questions:

1. How may the performance of Grade 11 students in ABM

subjects be described?

2. What classification does the reading level of students belong to?

3. In what subjects are being affected with regard to the:

3.1. Student’s Low-Level Reading Comprehension,
3.2. Student’s High-Level Reading Comprehension?

4. Is there a relationship between reading comprehension and the

performance of the student in ABM Subjects?

Objectives of the Study

The goal of this study was to unveil the impacts of learning styles
in the performance of students who have taken mandatory and
non-mandatory accounting internships.
 Objectives of the Study

The study aimed to determine the satisfaction and problems

encountered of accounting students in learning professional
subjects from the institutions of higher learning in Batangas City,
Philippines in terms of learning style, teaching style of the
professors and facilities.

Objectives of the Study

The primary focus of this paper was whether a significant

difference existed in student performance as measured by end of
course grades in an asynchronous online class compared to a
traditional face-to-face class. The purpose of this quantitative
research project that encompassed a quasi-experimental ex-post-
facto design compared student outcomes (measured as final course
grades) from two Principles of Accounting courses (ACCT 2010
and ACCT 2020 at one 4-year university). Both courses were
delivered in traditional face-to-face (F2F) and a totally online
format. The use of archived data from 2015 through 2017 ensured
the validity and reliability from a sufficient sample size to
determine significance. Age, gender, GPA, and composite ACT
score were selected as variables to further identify nuances that
impacted the findings.

Objectives of the Study

 This paper aims to identify the reading habit contribution of
accounting students for their professional improvement as an
accountant using Cloze test (Taylor, 1953) and reading functions
scale (Greaney & Neuman, 1990).

Objectives of the Study

The aim of the study is determining the learning styles which

adopted by the students of ASU at accounting education and
examining the relationship between these styles and the
performance of the students.

Objectives of the Study

This study is limited to the assessment of the main factors causing
the high failure rate in the accounting module for non-specialist
students. The teachers' identification of the factors was based on
the FGD while students’ quantitative assessment focused on their
background knowledge, challenges faced, study habits and
learning approach.

Objectives of the Study

The purpose of this study is to examine the effects of the internal

factors affecting the success of students in the accounting courses
in the curriculum of a vocational school which is not specifically
intended to provide accounting education.

Objectives of the Study

The main focus of this study is to understand how the background
of accounting students before entering Paraná Federal University
(UFPR), according to their socio-educational profile, affects their
perceived difficulties and professional aspirations, as well as how
these aspects change during their undergraduate years.

Objectives of the Study

The purpose of the research is to determine the difficulties in

understanding that the students of Ağrı İbrahim Çeçen University
Faculty of Economics and Administrative Sciences Department of
Business Administration experience in the accounting courses, and
its reasons, and to present solution proposals to both the students
and the lecturers and to contribute to the literature in this context.

Objectives of the Study

This research aims to examine several factors that contribute to

accounting students’ performance. The factors are grouped into
three groups, namely, demographic, institutional and social-
economic variables. Demographic variables consist of
demographic physical variables and demographic nonphysical
variable.
 Design

Descriptive Research

Design
This research employed a comparative quantitative design to
data gathering.

Design

Descriptive Design
 Descriptive Design

Design

Basically, this research is an assessment of the performance

of Basically, this research is an assessment of the
performance of
LPU-Laguna BSA graduates in the Certified Public
Accountancy (CPA)
Licensure Examinations from October 2006 to
October 2013.
Basically, this research is an assessment of the performance
of Basically, this research is an assessment of the
performance of
LPU-Laguna BSA graduates in the Certified Public
Accountancy (CPA)
Licensure Examinations from October 2006 to
October 2013.
The analysis started from counting the total number of BSA
students who graduated and who became Certified Public
Accountants
(CPAs), as well as their frequency of taking the exams
before they were
considered professional accountants.
The analysis extended further by taking the ratings per
subject per
examination date to find out which board subjects’
examinees were weak at.

Design
 The researcher used the cross-sectional research design.

Design

The researcher used a longitudinal-trend type explanatory

research, which according to Mendoza (2012), a trend study
serves the primary purpose of “looking into the dynamics of
a particular attribute of the population over time with
repeated observations of the same variables over long
periods of time.

Design
The research design is clearly described and appropriate for
the purpose of the study. Overall scores are the measured
variables for the structural analysis of underlying
performance factors in undergraduate business program. In
this phase, an analysis methodology is required to identify
interpretable constructs that explain correlations of
measured variables.

Design
 The study is a descriptive survey type of research to
determine the profile of student-respondents and the study
habits of business students in Gulf College along time
management, study environment, and use of resources.

Design

Descriptive Research

Design
 This research regarding the reading comprehension and the
performance of the grade 11 students in Accountancy,
Business and Management (ABM) subjects used
quantitative research. Specifically, this study used Philippine
Informal Reading Inventory (Phil-IRI) under the descriptive
research approach. The Phil-IRI method was also used in the
study of Gillaco (2014) to determine the word recognition as
well as the reading comprehension of the students.

Since this research described the relationship between

reading comprehension and the performance of students in
ABM Subjects, the researcher used a descriptive research
approach. Based on Calmorin (2007) as cited by Gillaco
(2014), the descriptive method seeks facts in relation to the
current situation. Gillaco (2014) also highlighted that this
involves describing, comparing, contrasting, and interpreting
condition that exists.

Design

This research has a descriptive design. According to

Bhattacherjee (2012), this type of research is best aimed at
making careful observations and detailed documentation of a
phenomenon of interest.
 Design

In order to identify the accounting students‟ satisfaction in

learning professional subjects from higher institution of
learning in Batangas City, the researchers used the
descriptive method in conducting the study. Descriptive
method is a type of research that describes what exists and
may help to uncover new facts and meaning. This involves
the collection of data that will provide an account or
description of individuals, groups or situations.

Design

Data from secure, archived databases were used in an ex-

post-facto design; thereby, ensuring the validity and
reliability of records. The subject students had no knowledge
that secondary data analysis would be performed during a
quasi-experimental study. As a result, no surveys,
interviews, or student consents for participation were
required to perform the analyses for this study.

Design
 The research has been classified as exploratory and
descriptive. Beuren and Raupp (2012) express the idea that
an exploratory study contributes to clarify issues
superficially approached, deepening aspects not yet provided
on a given subject. Gil (2010) teaches that exploratory
research provides greater knowledge about problems with
the purpose of making them more explicit or formulating
hypotheses about them. With regard to descriptive research,
Gil (2012) teaches that the main objective is to describe
characteristics of a given population.

Design

Descriptive Research

Design
The sequential explanatory mixed method was utilized in
this study. In this design, the quantitative survey was
accomplished first and further analyzed through the
qualitative method.

Design

Descriptive Design

Design
 This study is descriptive in nature, because the main
objective is to describe the characteristics of a determined
phenomenon and establish relations among variables. More
particularly, it combines a review of the literature to obtain a
valid theoretical framework to support a survey of a target
population (Gil, 1996; Cooper & Schindler, 2003;
Richardson, 2007; Raupp & Beuren, 2008).

Design

Descriptive Design

Design

The type of research used in this study was a survey design.

A questionnaire was used to collect data from accounting
students
 Environment Participants

Selcuk Universty, Cihanbeyli Vocational The participants in this research are 137 senior year
Schools, Department of Accounting, students of the faculty of economic and administrative
Cihanbeyli, Konya, Turkey sciences

Environment Participants
 The secondary academic data from Department of
Accounting, Universitas Negeri Malang, were collected.
Universitas Negeri Malang Jl. Semarang
This research recruited the active students majoring in
No.5, Sumbersari, Kec. Lowokwaru,
Accounting class of 2015 to 2018 on the grounds that the
Kota Malang, 65145 Indonesia
number of undergraduate accounting students fluctuated
from 2015 to 2018, making it intrigue to be a sample.

Environment Participants

The population utilized in this research is

involved of students majoring in
accounting (second-year and third- year
AS) at the faculty of business A questionnaire was administered and distributed to 232
administration at BAU in its three second and third-year accounting students.
different campuses – Beirut, Debbieh and
The population utilized in this research is
involved of students majoring in
accounting (second-year and third- year
AS) at the faculty of business A questionnaire was administered and distributed to 232
administration at BAU in its three second and third-year accounting students.
different campuses – Beirut, Debbieh and
Tripoli- in the spring semester of 2019–
2020

Environment Participants

The study considered the scores of graduating BS

 The study considered the scores of graduating BS
Accountancy students of Lyceum of the Philippines –
Laguna in their first Certified Public
BS Accountancy students of Lyceum of
Accountant Licensure Examinations either in May or
the Philippines – Laguna
October from the years
2006 to 2013.

Environment Participants
 The participants of this study are the three hundred fifty-
School of Business and Accountancy,
three (353) accounting major students of under the from
Holy Angel University, Angeles City,
first year to fifth year in a university in Central Luzon,
Philippines
Philippines.

Environment Participants

School of Business and Accountancy,

Student from first year to fifth year college and the fifth
Holy Angel University, Angeles City,
year
Philippines

Environment Participants
 Distance learning with a standardized
education process is suitable for this type
of research. Accordingly, we preferred
distance learning environment, namely
Anadolu University OES develops and distributes large
Anadolu University Open Education
scale programs via printed and web-based materials to
System (OES). Anadolu University OES
students in Turkey, Azerbaijan and 6 European countries.
develops and distributes large scale
programs via printed and web-based
materials to students in Turkey,
Azerbaijan and 6 European countries.

Environment Participants
The respondents of the study were based
on the total population of students who
were registered in the Business Program
such as Business Management,
Accounting, Finance, Economics, The respondents are the students in the Faculty of
Tourism and Marketing Management Business and Management Studies in Gulf College.
during the 1st semester SY 2015-2016 in
Gulf College, Muscat, Sultanate of Oman.
There are 366 students who answered the
questionnaire

Environment Participants

Accounting and finance students at Ahlia A questionnaire was distributed among one hundred
University Accounting and finance students at Ahlia University

Environment Participants
 This research regarding the performance
of Grade 11 students in ABM Subjects
was conducted in Lolomboy, National
High School (LNHS). This school is one
of the public secondary high schools in
The respondents of this study are the Grade 11 Senior
the District of Bocaue, Division of
High Students studying Accountancy, Business and
Bulacan, and in the Academic Year of
Management in Lolomboy National High School located
2017-2018.The researcher chose the said
in the District of Bocaue, Division of Bulacan.
Locale because this is the nearest school
Apparently, there is only one section of Grade 11 taking
from the researcher that is located in
Accountancy, Business, and Management in Lolomboy
Lolomboy, Bocaue, Bulacan. In addition,
National High School. For this reason, the researcher used
this school gave their full participation in
the probability method specifically the cluster technique
terms of the respondents. This research
which is a natural selection of groups in determining the
can also help the students in the chosen
respondents.
locale in enhancing their performance in
ABM Subjects and it can help them know
if their reading comprehension skills may
affect their performance in the given
strand.

Environment Participants

The learning styles of 247 students were measured using

Maringá State University Kolb’s Learning Style Inventory, while the students self-
assessed their performance.
 Environment Participants

The research participants of the study are concentrated on

different Accountancy and Financial and Management
Institutions of higher learning in Batangas
Accounting/Accounting Management/Accounting
City, Philippines
Technology students of different higher institutions all
over Batangas City.

Environment Participants

Subjects for this study were drawn from The online sample consisted of six sections of classes
the student body population at a public 4- from summer terms of 3 successive years (2015-2017)
year university. All major courses of with a total size of 124 participants aggregate for both
study within the College of Business courses. The face-to face sample spanned from fall term
require completion of two introductory 2015 through spring term 2017 and consisted of 12
Principles of Accounting courses (ACCT sections of classes with a total size of 433 participants
2010 and ACCT 2020). aggregate for both courses.

Environment Participants
 The sample consisted of 180 students from all semesters
of this undergraduate program and was collected by
Accounting Sciences Course of Federal
accessibility (Gil, 2012). The choice of the sample was
University of Ceará.
made by the availability of classes for application of the
questionnaire, together with the professors of the course.

Environment Participants

The research includes the students of

The participants consists of 243 students of Aksaray
Aksaray University (ASU) Faculty of
University (ASU)
Economics and Administrative Science.

Environment Participants
 There were a total of 411 students enrolled in the
accounting module during the first semester and 352
during the second semester of the AY 2017 – 2018. The
total student-respondents of 300 were divided into 150
students per semester. The sample size comprised 36.49%
This paper analyzed the factors associated
and 42.61% of the total population for the two semesters,
with failure in accounting as experienced
respectively. Quota sampling was carried out during the
by college students in Sultanate of Oman
actual conduct of the survey. Meanwhile, there were 14
in two folds: the teachers and the students
teacher-respondents in the FGD. A supplementary
perpective
interview was also conducted after the completion of both
the first and second phases of the mixed method.
Participants in the interview were 3 teachers and 5
students. The interview was conducted for validation of
the consistency in the responses of teachers and students.

Environment Participants

The data from the 106-student work unit of the school

Anadolu University Vocational School of consist of data on the student's date of birth, gender,
Transportation School of Transportation personal information (such as high school graduation,
Pre-Graduate Program between 2011- success grade in the courses in the academic program
2017 (five years) (letter grade) and graduation average) and academic
performance.

Environment Participants
 We applied the questionnaire simultaneously in the two
classes of students of each level, on a Tuesday to the
Students at Paraná Federal University sophomores and a Thursday to the juniors. In all cases, all
the students attending class that day collaborated with the
study.

Environment Participants

This research is limited with the Business

and Management of Ağrı İbrahim Çeçen
The research was applied on 218 students studying in
University Faculty of Economics and
Ağrı İbrahim Çeçen University Faculty of Economics and
Administrative Sciences Department of
Administrative Sciences Department of Business
Business Administration department
Administration.
which contains intense amount of
accounting courses.

Environment Participants

Department of Accounting, Faculty of The participants in this research were 176 accounting
Economics, Universitas Negeri Padang, students in undergraduate program, the class of 2012,
Padang, Indonesia 2013, and 2014.
 Data Analysis

The students’ comprehension level of accounting subjects is shown in Table 1. Analysing the 21 headings in Tab
are hard to comprehend and 2 are easy for the students to comprehend. The subjects that are not comprehended by
system (56.2%), financial management (55.3%), the inventory process (55.2%), accounting standards (54.7%),
financial statements (46.7%), budgeting (44.7%), generally accepted accounting principles (42.5%), the Turkis
accounting records (40.9%) and management accounting (38.9%). The subjects that are hard for students to comp
(42.8%), accounting categories (39.7%), corporate accounting and applications (39.4%), computerized accounting
Finally, the subjects that are easy for students to comprehend are listed respectively as: primary basics of accoun
comprehension difficulties of students can be seen in Table 2. The rates indicate that 8 subjects are considered as
studies and 6 are seen as maths-intensive. The subjects that students consider as based on memorization respecti
the auditing process (30%), auditing reports (29%), generally accepted accounting principles (27%), primary ba
Turkish tax system (20%). The subjects that students think that they cannot comprehend because they think th
respectively as: computerized accounting and applications (39%), accounting records (32%), accounting catego
and applications (26%), the accounting process (25%) and management accounting (20%). The subjects that are
cost calculating system (35%), cost accounting (32%), financial management (30%), financial statement analy
Besides these, the lack of group work and the lack of visual aids in lessons constitute important variables for
variables are not among the high-rate variables, an important proportion of the students consider these as the reas
instructors or inadequate sources have lower rates besides other reasons for c

Data Analysis
Table 3 shows that overall female students have mean values, indicating that they were better than male students
that of students who live at boarding houses and obtain the Bidikmisi scholarship. These influence their academ
home and obtain Bidikmisi scholarship have better academic performance. Table 4 shows the results of a Kruska
background information of female students.

Data Analysis

Correlation Analysis

Table (6) illustrates the results of Pearson’s correlation between the independent variables and the dependent vari
show that most of the independent variables have a significant positive relationship with each other. Pearson’s co
some of the independent variables have a significant negative relationship with each other. Pearson’s correlation
reveal the existence of a low correlation between independent variables. The correlation does not exceed 58.5%
values for the predictors ranged from 1.345 to 3.643 are lower than the threshold valu
 Correlation Analysis

Table (6) illustrates the results of Pearson’s correlation between the independent variables and the dependent vari
show that most of the independent variables have a significant positive relationship with each other. Pearson’s co
some of the independent variables have a significant negative relationship with each other. Pearson’s correlation
reveal the existence of a low correlation between independent variables. The correlation does not exceed 58.5%
values for the predictors ranged from 1.345 to 3.643 are lower than the threshold valu

Regression Analysis
This research relies on the regression analysis to identify the impact of nineteen independent variables on accoun
the model is statistically significant at 0.000 with an adjusted R squared of 0.903. The result indicates that 90.
independent variables studied.

Data Analysis

For every date of licensure exam, mean rating per exam subject taken was computed. This wa
For every date of licensure exam, mean rating per exam subject taken was computed. This wa
total mean was taken for the total of eight years of licensure ex
Then, the means were ranked.
As to batch of graduates, after getting the mean per subje
year, the proponent computed for the total mean ratings and ra
according to difficulty, with rank one as the most difficult and
easiest among the seven subjects.

Data Analysis
 Frequency distribution was also used to measure the frequency of identified responses of the respondents. Frequ
summarize into an organized tabulation or graphical representation of the number of individuals responses per
significant difference in the responses.

Data Analysis

Pearson correlation of analysis was used to explain the relationships between variables. The strength of relations
and comprehensive examination ratings would determine board examination performance. Trend analysis for boa
per subject and overall average ratings.

Data Analysis
 Factor analysis has revealed sub-groups of courses according to course interrelations among business core co
supplementary courses that further equip students for their professional career. In this section, regression analysi
line with the previous studies. Our interest is the underlying performance factor similarity, instead of predicting
interrelations with supplementary courses, particularly Mathematic

Data Analysis
 The descriptive statistics used in treating the study habits along time management, study environment, and

Data Analysis

This study will use the collected data to generate a useful meaning, descriptive statistics which is describing th
techniques; T-test and correlation. The data will be analyzed through SBSS "Statistical Package for the Social S
questions, it will give an overview and simple summary for what is includ

Data Analysis
 As the researcher considered the total population, a table is used to encode the data needed. In the first column, t
Next, the second column shows the range of the numerical value of the reading comprehension level classification
corresponding percentage of the certain frequency in the given classification. In computing the r

A. Reading Comprehension = Total Correct Answer x 100 Total N

The formula was from the research of Gillaco (2014) that is adapted from the Phil-IRI method. This shows that th
of the total correct answer over the total number of items. This was done to find out the level of under

Data Analysis

Data treatment is quantitative. Statistical treatment was done using SAS and R software. As this study focuses o
students at UEM, we have adopted the following variables: • Dependent (y): Internship performance, as indicat
which were obtained by applying the KLSI v. 3.1.With the variables in mind, this study compares the perform
premise that a free initiative system naturally inclines only students who take interest in value creating internship
an internship plan that suits them more properly. Then, the main objective is to verify if the student
 Data Analysis

After the collection of the questionnaire, the responses were tallied, tabulated and analyzed. After the responses
treatments were used. No incomplete surveys were found from the retrieved questionnaires which allow the r
weighted mean and ranking were utilized in determining the satisfaction of accounting students in different institu
among the variables contributed much in the students’‟ satisfaction. The researchers used a four-point Likert sca
results were analyzed and interpreted using Analysis of Variance (ANOVA). All data was treated using Predictiv
used to interpret the result of data gathered: 3.50 – 4.00 = Highly Satisfied (HS); 2.50 – 3.49 = Satisfied (S); 1.50

Data Analysis

The data analysis of this study was guided by the following analyses to address the eight research questions:1: An
method of instruction and quantitative final course grade. 2: An independent samples t-test was used for the grou
independent samples t-test was used for the online method of instruction for the grouping variable gender and qu
was used for the face-to-face method of instruction for the grouping variable gender and quantitative final course
grouping and method of instruction with quantitative final course grade. 6: An independent samples t-test was us
mean GPA. 7: Multiple regression analysis was used for ACT composite score, gender, GPA, age, and method
samples t-test was used for the online method of instruction for the grouping variable age and quantitative fina
statistical analysis. Version 23 of IBM SPSS software (2014) and Microsoft Excel were u

Data Analysis
For the purpose of analyzing the relationship between students’ reading habits and the course period, nine school
was not possible, however, to identify to which school year ten respondents from the sample belonged and their
were divided into two topics containing the two dimensions of the applied instrument, as follows: Functions of R
reading.

Data Analysis

The collected data was analyzed by SPSS 20 package program, with 243 number of polls, 80 questions and wi
surveys is determined as 0.755. This figure means the reliability of the survey is pretty good.

Data Analysis
The data gathered were tallied and calculated statistically. The results of the survey were tallied and tabulated into
were not treated separately. Meanwhile, the outcome of the FGD was recorded and summarized by the group le
team members for verification and confirmation. Lastly, the results of the interview were analyzed using the Coll
the framework devised by Lefevre & Lefevre (2005). The CSD was constructed using the methodological figures
of the answers in the interview is presented in a tabl

Data Analysis

When the research sample and the relations aimed are taken into consideration, a multiple regression model was c
series of statistical techniques that evaluate the relationship between a dependent variable and several independen
estimate of which of the independent variables is more related to student performance, standard multiple regre

Data Analysis
The cluster analysis revealed the formation of two groups, and using descriptive analysis we identified the charac
“Ascension Group” and “Maintenance Group”. These characteristics were confirmed by analyzing each variable
a) Ascension Group – This group is composed of individuals between the age of 20 to 29 years who work and co
the minimum monthly wage1, and who studied in public high schools (regular or technical). Their parents only
relatively low paid jobs. b) Maintenance Group – This group is mainly formed of students up to 19 years of a
responsible for their own support. Their families have total income levels higher than five times the minimum
during the morning or afternoon session, and generally their parents have college de

Data Analysis

The answers of the students are analyzed with the method of qualitative content analysis; the comprehension
categories. These categories are; (1) difficulty of the course content, (2) inability of instructor, (3) course being m
(5) lack of application, (6) lack of source books, (7) difference between theory and practice, (8) lack of interest
determining the categories where the data is classified. A content analysis is only valid as th

Data Analysis

The earlier discussion shows that the social-economic factors comprising accounting students’ performance were
and family support (81%). While 46% students argued that their friends and environment provide support to the
enough to finance them at campus. Then, most parents were only senior high school graduates, but they ha
 Major Findings

The findings of the research reveal that senior year students who are about to complete their undergraduate edu
difficulties in comprehending the basic subjects of accounting or do not comprehend these subjects at all . The p
for comprehension difficulties were indicated as: the subjects being maths-intensive, based on rote learning and
and not inclusive of adequate case studies.

Major Findings
The results show that the academic performance of female students who live at home and obtain scholarship are b
groups. However, males who live at home and obtain scholarship have indifferent academic performance from
groups. These findings indicate that gender, living environment and type of educational funding can be taken into
to differentiate students’ aca-demic performance. The results of this study can be used by universities to make
determining acceptance criteria, to identify potential students to increase academic performance, and to resolve
underperformed students. This research provides an evidence that females and males have different academic p
Moreover, we found that females who obtained scholarship maintain their high performance, while males are ind
academic performance irrespective of their source of funding.

Major Findings

The regression results reveal that the factors of gender, language, class attendance, part time work, statistics
introductory accounting grade are significantly and positively related to SP in accounting. Results also show that
activity, high school grades and age have negative significant influence on SP. Results also demonstrated that m
grade, high school accounting, high school major, studying hours, nationality, student interest in accounting field
 The regression results reveal that the factors of gender, language, class attendance, part time work, statistics
introductory accounting grade are significantly and positively related to SP in accounting. Results also show that
activity, high school grades and age have negative significant influence on SP. Results also demonstrated that m
grade, high school accounting, high school major, studying hours, nationality, student interest in accounting field
class size, course load and instructor effectiveness are not significantly associated with SP in accounti

Major Findings
The most difficult subjects would be Practical Accounting 1 followed by Practical Accounting 2 and Auditin
Table 5 further shows that in recent years (2012 and 2013),
students were weakest in Auditing Theory and Business Law and Taxation

Major Findings
The five implications that can be drawn from this study may help improve the current teaching strategies for instr
accounting major students. First, the results of the survey demonstrated that the four preferences of learning styl
among accounting majors. It can be implied that the current mix of teaching strategies can still be applied. Howe
us to the second implication that a little adjustment on these teaching strategies for accounting, taxation, law, bus
and general education subjects may be required. These modifications should lean towards the reflector and theo
styles since these are how the accounting major students are described in the results. Third implication is dist
accounting major students among other students in the university with unique preferences in learning styles. This
reveal the actual behavior of learners within the college, but will serve as a documented study for future referenc
research be executed in other colleges of the same university. The fifth implication, generally there is no signific
among the learning styles per year level except for students who belong at the cream of the crop, that a particular l
this group. Final implication is that, there is no single learning style that will describe accounting major stud
differences may exist between and among universities.

Major Findings

With five hundred fifty-three (553) BS Accountancy coming from five alumni batches, three hundred fifty-eight
fifty-five (55) are conditioned and one hundred twenty (120) have failed during the first take of comprehensive ex
theory, business law and taxation are the most difficult subjects with less than two thirds (< 2/3) of the first takers
said subjects. Those with a CGPA of 1.554 or higher in the undergrad, finishing with Latin honors have the high
of passing the board. A range of four percent (either -4% to +4%) serves as the average variance between f
comprehensive exams and board examination performance for all first takers. Both the CGPA (r=0.632) and co
examinations (r=0.745) are moderate predictors of the board examinations which imply that the accountancy pr
university can still be improved to further prepare the students to become CPAs.

Major Findings
 Structure of the performance factors for the courses vary depending on the program properties and the applicant
present research, the data was collected from A.U. Open Education System, which has a mission to ensure e
opportunity by providing quality university education. The program accepts students with different motives. In
environment, motivational factors such as career motivation may not be as important as in a face-to-face educatio
university. Additionally, a research sample from graduated students limits us to control the level of motivational
may affect course score interrelations and distort the interpretation of performance factors. This limits the genera
results and can be considered as a weakness of our research. However, presumably minor importance of motiva
with a standardized education process refines the analysis of course performance interrelations based on requir
knowledge. We present business core course interrelations that reveal performance factors, notably for require
knowledge. We hope the findings to be beneficial for further studies investigating the determinants of busine
performances.

Major Findings
 The study reveals that students frequently study at home, prepare their assignments, prioritize their college work
the examination day, spend more time in studying, and do advance readings. They frequently have a clean, quiet a
place of study, their supplies are within reach, and they prefer to study alone. Furthermore, they frequently attend
use the internet, and go to the library for studying, reading and borrowing books and other resources. They also fr
videotapes, movies and other videos to get information related to their subjects.

Major Findings

The analyzed data showed a significantly important result which state that if the students are committed in atte
lectures that will improve student’s performance. Results further reveal the effective role of instructor in attracti
attend lectures by presenting the accounting course material in attractive and interested way. Implying strict atten
have a counterproductive result where making class attendance mandatory may cause negative effect by students
in class just to avoid the punishment as they may distract the others. To have distinct students that are able to lea
towards a bright future, we must examine all aspects that contribute to establishing refined students and raise t
performance. The finding of this study can contribute in enhancing the performance of accounting stude

Major Findings
 After interpreting the results from the data gathered, most of the students were on the very satisfactory classific
percentage of 53. In accordance with this, based on the standard set by the PHIL-IRI (Gillaco, 2014) in terms
comprehension, the majority of the students were under the instructional level which means that they would pr
reading instruction. This shows that they can read with assistance. These consecutive results imply that the
comprehension of the students affects the performance of the students in ABM subjects. Thus, the hypothesis has

Major Findings

These results are contrary to expectations and indicate that students who fit into any learning style can success
curricular component of supervised internship. Unlike other disciplines in which learning styles and their rela
performance have been investigated, the internship has its own characteristics, which seem to exert no influenc
students learn, considering Kolb’s learning styles. It was verified that internships are a valuable employment
accounting students.
 Major Findings

The study revealed that the use of various teaching aids makes the student satisfied in terms of the teaching str
professor. The students are less satisfied to the university’s quickness to respond to student suggestions about
facilities through suggestion boxes and the ways they do it. The study also showed that there is no significant d
variables as to learning style. However, there is a significant difference as to teaching style in terms of age, sex an
well as in facilities in terms of program and also in year level as it interpreted highly significant. And the most co
encountered by accounting students is not taking down notes, outlining and practicing problem-solving s

Major Findings

The results indicated students performed significantly better in the face-to-face classes than the online sections. F
scored significantly higher than male students in both methods of instruction. ACT composite score, ACT math
gender, and method of instruction all were significantly related to final course grade. Age was not a significant pr
course grade but in the online sections nontraditional students (age 25 and older) scored significantly higher than
the age of 25.

Major Findings
The answers were consolidated and analyzed applying the established by the Dicionário de Competência do Cont
the results of the Cloze test it was verified that the undergraduate students present difficulties in textual comp
Concerning the reading function tests, the results showed a better use of the Utility and General Learning functi
that there is a property environment for developing the Accountant skills related to the General Learning and Ut
reading; however, Morality and Stimulation should be encouraged to overcome comprehension difficu

Major Findings

Totally 243 questionnaires have been done on the business administration students of ASU FEAS so that ascertain
for anxiety of learning accounting and the results are following: A.) It is set that there is a relationship between l
and academic achievement. But it is seen from the data that students adopted pragmatist learning style are just s
The learning styles and gender factors are not unconnected from each other. It can be seen that female students
pragmatist learning styles. C.) It is obvious that the students don’t prefer studying with a group of friends and they
that the success of the class aren’t dependent the mean of class success. The results support the idea that the stud
pragmatist learning style don’t prefer joining in the group works. D.) It can be inferred from the results that most
adopt pragmatist learning style. But results show also that in the education process there are the students who ad
learning styles not the students who adopt just one learning style.

Major Findings
 After the long deliberation on the causes of failure in accounting, the teachers pinpointed five major factors incl
prior knowledge in accounting, poor attendance, heterogeneous set of students in the class, a large number of stu
and late registration of students. The teachers claim that students fail because they cannot comprehend the accou
and terminologies. Their lack of basic understanding of accounting terms hinders them from catching up wit
discussion. On the issue on attendance, teachers argued that accounting is designed as a procedural approach
commitment to the class sessions is very much necessary. It was further deliberated that the heterogeneous set of
class is disadvantageous in implementing teaching strategies. The mixture of re-sit and regular students divides t
teacher on extra pastoral support. This is even jeopardized by a large number of students in the class. It was de
students are not ideal for a module with a high failure rate. Lastly, it was identified that the batch with high failur
late registration of the students.

Major Findings

The results of the study demonstrate that student performance in accounting courses in a vocational school spe
intended for accounting education is a statistically significant relationship between students taking accounting c
high school education and academic tendencies measured by the average grade of the students in our research. T
may contribute to the oversight and orientation of acceptance policies to the accounting programs of universities,
excluded from data obtained from a school specifically not intended for accounting education. Limitations aris
research sample can be addressed in future studies on samples from accounting or business associate degree and
programs.

Major Findings
As the groups’ names indicate, the Ascension Group was composed of students from lower social levels, while th
Group’s students were from higher social levels. This classification scheme, anchored on the individual manifes
student, by the statistical significance of each variable in the group formation and the mean of the responses of the
of each group, emerged in the definition of the groups. The parents of the students of the Ascension Group were m
in lower-paid jobs and had low schooling levels, as revealed by the average of the responses, in contrast with the
and educational levels of the parents of the students in the Maintenance Group, which were higher. For the stu
Maintenance Group, the perceived difficulties were manifested as foreboding over insertion in the job market, la
study, overly technical class content, doubt over the adequacy of this content, and a perception of lack of trust be
and students

Major Findings

In the research, the reasons for difficulties in understanding by the students were identified. When the rates were a
difficult of the course content, lack of application, lack of lecturer were expressed by many students. The fact tha
numerically weighted was expressed as a medium-level difficulty in understanding compared to other difficulties
the course is based on memorization and lack of interest in the course, theory and practice are different in the
inadequacy of the source books is expressed less compared to other difficulties.

Major Findings

Results reveal that there are several determinants factors contribute to accounting students’ performance. The re
demographic variables, institutional variables and social-economic variables. For physical demographic varia
accounting students have had accounting prior knowledge before entering university and good math and English g
demographic non-physical variables, Accounting Departments needs to increase students’ preferences towards ac
prefer to use internet as a source of learning rather than reading printed accounting textbooks or visit the libra
students’ attendance is another determinants factor of this sub-variable.
 Recommendation for Future Research

To solve this problem, modern teaching methods should be used efficiently. In this context, the use of case
studies, group work and visual aids can increase the interest of the students in the lessons and decrease the
comprehension difficulties to a considerable extent.

Recommendation for Future Research

Future studies may broaden the scope of the study and compare students’ achievements from different study
programs. This study observed only the background information for accounting students. Future research, in
addition to enlarge the sample, need to re-examine the results of this study, and add other factors that may
contribute to academic performance.

Recommendation for Future Research

First, this research only examined nineteen variables on accounting SP. There are other variables such as
family role in choosing major; ICPA; teaching methodology and personal problems that can be incorporated
in future studies. Second, this research focuses on one private university (BAU) in examining the factors that
may influence AS performance. So that the findings cannot be utilized to other universities. Perhaps, future
research can enlarge the research by comprising numerous other universities. Third, the survey data collected
was analyzed quantitatively. Future research should, consequently, apply a “qualitative approach” to examine
 First, this research only examined nineteen variables on accounting SP. There are other variables such as
family role in choosing major; ICPA; teaching methodology and personal problems that can be incorporated
in future studies. Second, this research focuses on one private university (BAU) in examining the factors that
may influence AS performance. So that the findings cannot be utilized to other universities. Perhaps, future
research can enlarge the research by comprising numerous other universities. Third, the survey data collected
was analyzed quantitatively. Future research should, consequently, apply a “qualitative approach” to examine
the factors of AP. Fourth, the research examined only university in Lebanon and thus, the findings might not
be generalized to universities in other evolving countries. Therefore, future studies may entail to conduct in
other emerging countries

Recommendation for Future Research

Further, the researcher recommends that there should be a strategic planning session among the dean and
Further, the researcher recommends that there should be a strategic planning session among the dean and
faculty of accountancy
program to ensure that the recommendations previously mentioned will be
integrated in the program plans. The planning sessions may also serve as
venue where various strategies may be developed to improve the passing
rate of LPU-Laguna CPA candidates

Recommendation for Future Research

Accounting major students possess various learning styles, but it appeared that the reflector and theorist styles
are the most dominant. However, the success of the student in the course he or she has undertaken will still
depend on other factors not solely on the learning style. Teachers must also be made aware of these learning
styles, which is preferred by whom and must also be prepared on how to adjust to needs of their customers,
the students. Teachers are encouraged to consider this study most especially for new hires, so they maybe
oriented with effective teaching before becoming fully immersed in the academe.

Recommendation for Future Research

The Accountancy program must focus on improving accountancy practice subjects such as taxation and
auditing which appeared to be the most difficult among the seven subjects although today, the number of
subjects has been trimmed down to six CPA board examination subjects. Even if the board results are positive
both for Fifth Year Qualifying and Comprehensive performance, there is still a room for failure which implies
that the program can still be further improved.

Recommendation for Future Research

Results of this study provide a benchmark of course interrelations for researchers who controlled for related
course scores in their performance prediction models particularly for Accounting. The analysis results may
also be indicative for finance, economics and management course performances studies. The statistically
clustered course scores imply similarities between courses, which have been separately investigated thus far.
This may promote a multidisciplinary approach and result in further research that defines the common and
unique performance determinants for business courses.

Recommendation for Future Research

The students must continue enhancing their study habits along study environment. They need to improve their
study habits in the use of TV, radio, and other personal gadgets as these could be distractions if these are not
properly used which may result to feeling of depression and inactivity.

Recommendation for Future Research

Further research can be done in universities with different nationalities student who have different background
and culture. This study has focused on the internal factors that may affect student’s attendance; other study
can examine the effect of the external factors of attendance. What is more, the factors that encourage students
to attend can be determined by further study.

Recommendation for Future Research

 Further research is suggested to be conducted about other factors that may affect students‟ performance and
different interventions that may enhance their reading comprehension.

Recommendation for Future Research

Future research should also concentrate on developing a qualitative study on the contributions that internships
bring to students’ skills set, the enhancement of bonds between the academy and the business world and the
benefits left for the company after the student has finished the programs.
 Recommendation for Future Research

Future researchers may use the results of this thesis for comparison with their future study.

Recommendation for Future Research

Based on the findings of this study, the following recommendations for future research are suggested: 1.)
Expand the sample size to include additional semesters. Additional summer terms would add to the online
sample of student records and provide more age diversity to understand the groupings that perform best and
worst in an online environment. 2.) Replicate the study in other accounting courses in the College of Business
taught by other instructors to confirm or refute these findings and provide additional detail of online learning
effectiveness. Principles of Accounting classes are comprised of 85% nonaccounting majors. These courses
represent a diverse cross section of students, some with strong analytical skills and others with softer skills.
Analysis of only accounting majors would give educators an insight into the effectiveness of advanced
quantitative courses. 3.) Replicate the study in other quantitative business courses taught by other instructors
to confirm or refute these findings. Care must be taken to include courses that are similar in nature and
instructors that provide online content and a curriculum that is relevant and understandable. 4.) A qualitative
study should be performed to gain more depth of insight as to why these significant differences occur between
online and face-to-face Principles of Accounting classes. What role does flexibility and convenience
(Borstorff & Lowe, 2007) play in self-selection of course instructional method? Does the participating
university employ guidance counselors that assist students on selection of course instructional method? 5.) A
more detailed analysis of age groups beyond the threshold of 25 years of age would be advisable. Kimmel,
Gaylor, and Hayes (2016) identified 18 to 24, 25 to 34, and 35 and older as significant breaks in the
motivation for attending college. Further segregation into above 50 years of age and 65 years of age may be
necessary but a larger sample size would be needed to ascertain significance from the findings.

Recommendation for Future Research

The study achieved the objectives that were set but it is important to consider the limitations of this research,
especially with regard to having been restricted to a single institution. It is suggested that this study be
extended to other educational institutions so that a comparison can be made for the reading level of students
from public and private institutions. Another limitation of the research is that respondents were not followed
up during the course to test their evolution in reading. One suggestion is the application to the same students
in their different years of formation, allowing to infer the university’s contribution to improving reading
habits through the follow up of this evolution.

Recommendation for Future Research

Every individual in a society learn in different ways and they adopt a suitable learning style considering their
abilities. Knowing the best learning style for him supports the learning power (Duff, 2004). In this context,
the changes in the attitudes of the students studied by the learning style are following (Veznedaroğlu &
Özgür, 2005): a.) A positive significant increase in attitudes about teaching. B.) an increase in adopting
attitude to what is different from their selves. C.) An increase in academical success. D.) A positive
development in behavior in the classroom and discipline E.) More internal discipline in completing their
homework

Recommendation for Future Research

 The researcher suggests that a more detailed study be conducted to analyze both the demographic profile of
the students and their performance in high school accounting to determine its correlation. Since this study is a
prelude to a higher analysis, perhaps a comparative analysis of the low and high performers in the accounting
module is also conducted to support the assumptions made. It is indeed an intention to entice further studies
on the same nature.

Recommendation for Future Research

It is the limitations of studying that the research sample consists only of students who are studying at a
university and are only in an associate degree program. In addition, the study of accounting courses as a
dependent variable in research is another limitation of studying. It is important that new studies, particularly
to investigate the influence of personal, financial and socioeconomic factors on the academic performance of
accounting students, will enable us to influence the other factors on students' academic performance

Recommendation for Future Research

This study has some limitations. One is the small and narrow sample, composed of 134 students in the second
and third years of the four-year accounting degree program, so the results cannot be generalized. Another
limitation is that the sample was drawn from a single university.

Recommendation for Future Research

In this process, not only the lecturers but also the students who take the courses also have big duties. Students
who have difficulty in understanding the accounting courses should try to fill the lack of knowledge in other
disciplines that the course is related to. It may be suggested to work with professional accountants to increase
their knowledge of accounting practices in their leisure time or holidays. This situation will allow students to
break their judgment that there is a difference between theory and practice.

Recommendation for Future Research

To get better understanding of determinant factors contribute to accounting students’ performance, future
research could explore various ways to increase students’ academic performance through implementing
teaching and learning methods or strategy. In addition, a number of qualitative studies should be conducted to
complement the results found by the quantitative studies to provide comprehensive insights on determinants
factors of accounting students’ performance.