Findings of the primary research of accounting students

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1

Chapter 4

RESULTS AND DISCUSSION

This chapter presents the analysis, interpretations and implications of the gathered data to formulate conclusion and recommendation of the study.

Table1a. Demographic distribution of the respondents

Demographic Indicators

Frequency

Percent

Age

18-22

90

90%

23-27

8

8%

28-32

2

2%

Year Level

3rd Yr

50

50%

4th Yr

50

50%

Gender

Male

27

27%

Female

73

73%

Findings revealed that majority (90%) of the respondents of University of Mindanao who studied accounting subject belong to the group of 18-22 years old. The least (2%) respondents belong to the group of 28-32 years old. This shows that majority of the students who studied accounting subject are younger person. The respondents are well distributed between Third and Fourth year students.

Findings revealed also that majority (73%) of the respondents are female while the male respondents comprised of (27%). This is due to the population in College of Accounting Education of University of Mindanao, that females conquered the number of men. This situation is ordinary nowadays in higher learning institutions that there are more females compared to men.

Table1b. Demographic distribution of the respondents according to their GPA

GPA

Frequency

Percentage

Valid Percent

Cumulative Percent

1.6 – 2.0

5

5%

5%

5%

2.1 – 2.5

51

51%

51%

56%

2.6 – 3.0

39

39%

39%

95%

3.1 – 3.5

5

5%

5%

100%

Total

100

100%

100%

Findings revealed that more than half (51%) of the students of University of Mindanao who studied accounting obtained the GPA of 2.1-2.5. The least (5%) respondents obtained GPA between 1.6-2.0 and 3.1 – 3.5. This shows that students belong on the group with the GPA of 2.1 – 2.5 suggest that they perceived more in empowerment and accounting technical skills with the percentage of 51%.

Table2a. Students’ empowerment in terms of Academic

Academic

Std. Deviation

Mean

Verbal Interpretation

1. The tasks required in my class are personally meaningful.

.672

4.150

Agree

2. I look forward to going to accounting class.

.654

4.420

Agree

3. Accounting class is interesting.

.752

4.140

Agree

4. The tasks required in my class are valuable to me.

.676

4.370

Agree

5. The information in accounting class is useful.

.580

4.630

Strongly Agree

6. Accounting course will help me to achieve my future goals.

.665

4.610

Strongly Agree

Academic Mean

.482

4.386

Agree

Presented in Table 2a is the perception of students in empowerment in terms of academic. Findings revealed that respondents agreed on empowerment in terms of academic, as reflected in the academic mean of 4.386 which has interpreted as somewhat favorable to the concept. It shows that respondents view the information in the accounting class as beneficial, though the class is quite interesting.

Findings implied that communication is an element to empower students in academic and create a vision of relationship to students to enhance performance (Frymer & Houser, 1996)

Table2b. Students’ empowerment in terms ofPolitical

Political

Std. Deviation

Mean

Verbal Interpretation

1. I have the power to make a difference in how things are done in my class.

.797

3.530

Agree

2. I have a choice in the methods I can use to perform my work.

.875

3.960

Agree

3. My participation is important to the success of the class.

.891

3.650

Agree

4. I have freedom to choose among options in accounting class.

.831

3.660

Agree

5. I can make an impact on the way things are run in accounting class.

.745

3.520

Agree

6. Alternative approaches to learning are encouraged in accounting class.

.743

4.050

Agree

7.I have the opportunity to contribute to the learning of others in accounting class.

.706

3.840

Agree

8. I have the opportunity to make important decisions in accounting class.

.861

3.620

Agree

9. I have the power to create a supportive learning environment in accounting class.

.858

3.530

Agree

10. I can determine how tasks can be performed.

.904

3.700

Agree

11. I make a difference in the learning that goes on this accounting class.

.904

3.480

Undecided

12. I can influence the instructor.

.958

3.010

Undecided

13. I feel appreciated in accounting class.

.829

3.280

Undecided

Political Mean

.578

3.602

Agree

Presented in the Table 2b is the perception of students in empowerment in terms of political. Findings revealed that respondents agreed on empowerment in terms of political, as reflected in the political mean of 3.602 which has interpreted as somewhat favorable to the concept. It shows that respondents view, that alternative approaches in learning must be encouraged and apply in accounting class, since respondents are not sure if they can influence the instructor.

Findings implied that to help the students in developing their critical thinking skills, the academe must be supportive, create a structure class with many opportunities with skills and knowledge based activities ( Atback, Arnove & Kelly, 1982; Giroux & Purpel, 1983; Levin, 1981).

Table2c. Students’ empowerment in terms of Social

Social

Std. Deviation

Mean

Verbal Interpretation

1. I feel confident that I can adequately perform my duties.

.662

3.690

Agree

2. I possess the necessary skills to perform successfully in accounting class.

.699

3.660

Agree

3. I believe that I am capable of achieving my goals in accounting class.

.688

3.990

Agree

4. I have faith in my ability to do well in accounting class.

.715

4.050

Agree

5. I have studied before to succeed in accounting class.

.797

3.530

Agree

6. I feel very competent in accounting course.

.833

3.460

Undecided

7. I feel comfortable challenging with my lectures in accounting class.

.868

3.560

Agree

8. I feel comfortable challenging with my peers in accounting class

.858

3.470

Undecided

9. I feel comfortable answering questions in accounting class.

.794

3.430

Undecided

Social mean

.547

3.648

Agree

Presented in Table 2c is the perception of students in empowerment in terms of social. Findings revealed that respondents agreed on empowerment in terms of social, as reflected in the social mean score of 3.648, which interpreted as somewhat favorable to the concept. It shows that respondents are confident to their ability that they can do well in their accounting class, though there are some doubts in answering the questions in the class.

Finding implied that students should work together, practice social skills and develop a quality of a leader which goals might be achieved (Karten, 2005)

Table2d. Accounting technical skills in terms of Financial Accounting

Financial Accounting

Std. Deviation

Mean

Verbal Interpretation

1. I know how to prepare financial statement.

.770

4.050

Agree

2. I know how to prepare consolidated accounts.

.812

3.630

Agree

3. I am able to analyze financial statements

.729

3.750

Agree

4. I am able to apply relevant Philippine Financial Reporting Standards to prepare financial statements.

.771

3.530

Agree

5. I am able to apply International Financial Reporting Standards in preparing financial statements.

.725

3.330

Undecided

Sub Mean

.615

3.658

Agree

Presented in table2d is the perception of students in accounting technical skills in terms of Financial Accounting. Findings revealed that respondents agree on accounting technical skills in terms of financial accounting, as reflected in the sub-mean score of 3.658, which interpreted as somewhat favorable to the concept. It shows that respondents know how to prepare financial statement, but unsure if they can apply International Financial Reporting Standards in the preparation of the financial statements.

Findings implied that training a professional accountants, setting fundamental expanded knowledge and skills are vital (Lin, Z. J.,Xiong, X. & Liu, M., 2005).

Table2e. Accounting technical skills in terms of Management Accounting

Management Accounting

Std. Deviation

Mean

Verbal Interpretation

1. I have knowledge of costing to determine, analyze and control costs.

.750

3.680

Agree

2. I know how to prepare a budget.

.880

3.820

Agree

3. I know how to appraise an investment.

.774

3.370

Undecided

4. I know how the fundamentals of management accounting (planning, control, decision making, etc.)

.829

3.830

Agree

5. I can use live data to evaluate risk to solve problems

.839

3.390

Undecided

6. I am able to exercise judgment to solve real world problems.

.754

3.580

Agree

Sub Mean

.624

3.611

Agree

Presented in Table2e is the perception of student in accounting technical skills in terms of management accounting. Finding revealed that respondents agree on accounting technical skills in terms of management accounting, as reflected in the sub-mean score of 3.611, which interpreted as somewhat favorable to the concept. It shows that respondents know how to use the fundamentals of management accounting such as planning, control, decision making and etc., but unsure to the concept of appraising an investment.

Findings implied that management accounting must to generate traditional, continued from accounting measures, and see how they can add value & integrate in an organization. ((Binnersly, 1999) In addition, Russell et al, stated that management accounting isn’t just managing the change, but they will initiate a change.

Table3a. Significant Difference of perception of students’ empowerment

Demographic groupings

F

P Value

Interpretation

Decision HO

Age group

18-22

23-27

1.151

.321

Not Significant

Accept

28-32

Year Level

3rd year

.994

.340

Not Significant

Accept

4th year

Gender

Male

1.001

.320

Not Significant

Accept

Female

GPA

1.6-2.0

2.1-2.5

1.002

.396

Not Significant

Accept

2.6-3.0

3.1-3.5

Presented in Table3a is the significant difference of perception of students’ empowerment when analyzed by profile. To investigate the differences on the perception of students empowerment according to the profile of students, T-test was used for the academic status and sex of the students; ANNOVA test for their age and GPA group. Table3a reveals that there is statistically no significant difference in terms of perception in students’ empowerment when analyzed to age group, year level, gender and GPA. Thus, it Accept HO; and fails to reject the null hypothesis.

The study found out that their perception toward empowerment does not vary across all ages, year level, gender, and GPA.

Table3b. Significant Difference of students’ Accounting Skills

Demographic groupings

F

P Value

Interpretation

Decisions HO

Age group

18-22

.217

.810

23-27

Not Significant

Accept

28- 32

Year Level

3rd year

.563

.455

Not Significant

Accept

4th year

Gender

Male

2.231

.183

Female

Not Significant

Accept

GPA

1.6-2.0

2.1-2.5

1.815

.150

Not Significant

Accept

2.6-3.0

3.1-3.5

Presented Table 3b is the significant difference of perception in accounting technical skills when analyzed to profile. To investigate the difference on the perception of accounting technical skills according to the profile of students, T-test used for academic status & gender of the students; ANNOVA test for their age and GPA. Table 3b reveals that there is statistically no significant difference in terms of perception in accounting technical skills when analyzed to its profile. Thus it accepts HO; and fails to reject the null hypothesis.

The study found out that their perception toward accounting technical skills does not vary across all ages, year level, gender, and GPA.

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