Professional Documents
Culture Documents
An Undergraduate Thesis
Presented to
The Faculty of Polytechnic University of the Philippines
Ragay Branch
Ragay, Camarines Sur
In Partial Fulfillment
of the Requirements for the Degree
BACHELOR OF SCIENCE IN ACCOUNTANCY
RACHAEL B. BARAQUIEL
NICKY JANE BUNA
ROSE ANN P. MILANO
JOSE MARIA ARNULFO J. PALOMARES
March 2016
APPROVAL SHEET
This
thesis
entitled,
STATUS
OF
INFORMATION
TECHNOLOGY EDUCATION IN BS ACCOUNTANCY PROGRAM: ITS IMPACT
ON THE TECHNOLOGICAL SKILLS OF ACCOUNTANCY STUDENTS IN PUPRAGAY BRANCH, S/Y 2015-2016 prepared and submitted by
RACHAEL B. BARAQUIEL, NICKY JANE BUNA, ROSE ANN P. MILANO
and JOSE MARIA ARNULFO J. PALOMARES, in partial fulfillment
of the requirements for the degree of BACHELOR OF SCIENCE
IN ACCOUNTANCY, has been examined and is recommended for
acceptance and approval for Oral Examination.
JHOMAR B. JARAVATA
Member
PANEL OF EXAMINERS
Approved by the Committee on Oral Examination
February 17, 2016 with the rating of ______.
on
JHOMAR B. JARAVATA
Member
CERTIFICATION
INFORMATION
PROGRAM:
ITS
TECHNOLOGY
IMPACT
ON
EDUCATION
THE
IN
BS
TECHNOLOGICAL
ACCOUNTANCY
SKILLS
OF
and
found
to
be
in
accordance
has been
with
the
ACKNOWLEDGEMENT
people
behind
the
researchers,
to
them,
this
acknowledgement is due:
To the respondents, the BS Accountancy students from
second year to fourth year level, for their cooperation and
time to answer the survey questionnaires that led to the
success of this study.
To the validators of the survey questionnaire, Prof.
May V. Negrite, Prof. Marinel N. Velasco, Prof. Marilyn L.
Miralpez, CPA, who willingly shared their time and effort
in accomplishing the questionnaire.
To the panelists, Dr. Edna SJ. Lavadia, Mr. Jhomar B.
Jaravata,
who
contributed
their
knowledge
to
make
this
study better.
To Prof. Mary Kris SJ. Lavadia, the research adviser,
who patiently guide the researchers in making this study
possible.
To Prof. Rose May S. Pormento, the editor, who without
any
hesitation
contributed
her
knowledge
and
ability
to
to
conduct
ocular
inspection
within
its
premises.
To their parents, whose infinite love and immeasurable
support
have
encouraged
the
researchers
to
finish
this
study.
Most
knowledge
of
all,
and
to
wisdom,
our
Almighty
whose
God,
guidance,
the
good
source
health
of
and
and
endure
the
hardships
and
trials
they
R.B.B.
N.J.B.
R.A.M.
J.M.A.J.P.
ABSTRACT
Title:
The
Status
of
Information
Technology
Education in BS Accountancy Program: Its
Impact
on
the
Technological
Skills
of
Accountancy Students in PUP Ragay Branch,
S/Y 2015-2016
Researchers:
Rachael B. Baraquiel
Nicky Jane Buna
Rose Ann P. Milano
Jose Maria Arnulfo J. Palomares
Degree:
Institution:
Polytechnic University
Ragay Branch
Date:
March 2016
Adviser:
School Year:
2015-2016
of
the
Philippines-
the
study.
Survey
questionnaire
was
provided
and
of
technological
personal
skills,
knowledge
the
of
status
the
of
the
respondents
information
of
knowledge
with
only
2.77
grand
mean
(agree);
course
specialists
only
performed
were
appropriate
and
updated
but
not
readily
had
an
accountancy
impact
on
students,
the
with
technological
grand
skills
mean
of
of
2.78
(satisfactory).
Major conclusions revealed that (1) a great number of
respondents were taking their college degree at the right
age;
females
course;
were
more
accountancy
interested
students
to
who
learn
survive
accounting
the
course
course,
directly
social
affect
irregulars
problems
their
took
study;
IT-related
and
other
the
respondents
accounting
problems
that
who
subjects
were
without
internet
knowledge
surfing/browsing
because
these
were
showed
easily
advance
level
accessible.
On
of
the
IT
outline
Education
was
said
of
to
BS
be
Accountancy
Program,
well-designed
but
the
the
course
students
cannot
acquire
the
proper
technological
skills
needed
application-based
Facilities
study
and
revealed
necessary
tools
method
are
that
accounting
course
not
the
technological
of
teaching
well
students
skills
using
the
established.
did
not
properly
IT
and
the
(3)
develop
needed
Education
of
IT
The
their
in
the
PUP-Ragay
cannot
extensively
comprehend
the
needs
of
the
students.
Based
on
the
conclusions,
recommended:
(1)
Students
continuously
and
train
should
the
following
are
pursue
their
education
more
using
different
themselves
level.
Also,
to
further
expand
their
technological
but
(2)
and
rather
The
orderly
be
course
more
active
outline
discuss.
To
in
should
further
hands-on
be
enhance
more
the
and
should
extensively
use
technologies
in
capabilities
of
the
university
should
be
given
top
and
adoption
of
the
Development
Plan
Branch
to
improve
the
IT
competencies
of
the
accountancy students.
Keywords: Status
impact
skills
of
the
of
Status
Information
of
IT
Technology
education
on
Education,
technological
Table of Contents
Title Page
Approval Sheet
ii
Certification
iii
Acknowledgement
iv
Abstract
vi
Table of Contents
List of Tables
xii
List of Figures
xiii
List of Appendices
xiv
CHAPTER
1 THE PROBLEM AND ITS BACKGROUND
Introduction
Theoretical Framework
Conceptual Framework
10
13
14
Definition of Terms
15
Notes
18
20
RELATED LITERATURE
Foreign Related Literature
20
23
25
28
30
and Literature
Notes
33
3 RESEARCH METHODS
36
Methods of Research
36
Sampling Technique
37
37
Instrumentation
38
40
Statistical Treatment
41
Notes
43
44
INTERPRETATION OF DATA
Demographic Profile
44
Status of IT Education in BS
54
Accountancy Program
Impact of IT Education Status in the
62
Technological Skills
Notes
5 SUMMARY OF FINDINGS, CONCLUSIONS AND
67
70
RECOMMENDATIONS
Findings
70
Conclusions
72
Recommendations
75
BIBLIOGRAPHY
CURRICULUM VITAE
xv
xxxix
List of Tables
No.
Title
Page
38
Respondents Age
45
Respondents Gender
46
47
48
49
51
Course Outline
55
Course Specialist
57
10
60
11
63
Technological Skills
12
77
List of Figures
Figure
1
Description
The Theoretical Paradigm Illustrating
Page
8
11
List of Appendices
Appendices
Description
Page
xxiii
Survey Questionnaire
xxiv
Formula
xxviii
Computation
xxix
Chapter 1
THE PROBLEM AND ITS BACKGROUND
Introduction
Technology plays a vital role in our daily lives. Now,
where everything is a just a matter of pushing a simple
button, you can have anything. These technological trends
made our life simple, fast and easy. Though some may argue
that technology hasnt reached its peak yet and it can
still evolve into something we had never imagine, we cannot
deny that our lives already depended on it. Today, in a
digital generation, you cannot just simply do things the
way you did it before, you must cope up with these trends
in order for you to compete in the society. Especially in
the business world, professionals are now required, if not
100% computer literate, it must at least be above average.
In the accounting profession, accountants are now expected
to
evolve
from
manual
accounting
into
computerized
an
accountant
can
work
anywhere
and
anytime
via
are
put
into
test
in
preparing
themselves
in
entities.
Because
of
todays
computerized
efficient
operations.
Furthermore,
in
another
accuracy
in
accounting
process,
to
shorten
the
role-creating
more
suitable
accountants
in
organizations.
Likewise, in accounting education, its primary goal
is to produce competent professional accountants capable of
making a positive contribution over their lifetimes to the
profession and society in which they work. In the face of
increasing
professional
changes
that
accountants,
they
it
is
will
meet
essential
later
that
as
students
MEMORANDUM
ORDER
No.
03,
Series
2007).
So,
using
to
provide
important
that
experience
and
because
of
computers
skills
accounting
a
the
and
needed
positive
it
is
vitally
the
proper
students
have
attitude
towards
relationship
motivation
and
between
and
computers
attitudes
performance
towards
(Mcdowall
and
Jackling, 2006 ).
However,
according
to
study
by
Harrast,
et
al.,
proficient
in
requisite
technologies
even
after
the
accounting
curriculum
would
benefit
from
an
challenge
reside
of
solely
computer
on
the
literacy
department
and
or
retention
faculty
who
cannot
teach
require
faculty
and
and
to
facilitate
empower
them
computer
so
they
literate
are
business
excited
about
incorporating
problem-
computer
solving
at
applications
every
level
into
of
the
the
areas
curriculum.
of
The
to
curriculum,
incorporate
a
Business
writing
School
and
ethics
vision
across
statement
the
should
the
case
of
the
Polytechnic
University
of
the
in
Ragay
town
and
in
the
First
District
of
the
skills
including
technological
skills
that
are
in
the
conduct
of
the
study,
an
ocular
Technology
books
related
to
accounting
are
not
no
internet
connection
and
no
installed
accounting
prefer
to
teach
them
more
on
theory-based
This
situation
leads
to
lack
of
technological
Program
of
PUP-Ragay
Branch
on
the
The
currently
respondents
studying
in
were
the
PUP-Ragay
accountancy
Branch.
The
students
researchers
Education
of
BS
Accountancy
Program
and
Its
it
sought
to
answer
the
following
questions:
1. What is the demographic profile of the students in terms
of:
Age
Gender
Year level
Academic Status
3.
Course Outline
Course Specialists
What
is
Accountancy
the
impact
Program
in
of
IT
education
PUP-Ragay
status
Branch
on
of
BS
the
Theoretical Framework
The
study
Situated
was
Cognition
Flexibility
anchored
Theory
Theory,
with
as
Social
several
the
main
theories;
theory;
Development
the
Cognitive
Theory
and
the
specific
context.
It
involves
process
of
available
within
the
specific
situation
and
the
the
learning
active
among
the
interaction
students
of
will
those
never
be
factors
the
successful.
is
knowledge
accounting
saying
without
especially
knowledge
when
an
actual
talking
through
of
the
application
the
use
of
application
of
the
of
computer
learning
will
evolve
as
the
learners
participate
and
(Tool/
Artifacts)
(Learners
within the
community)
(Physical
World)
provide
multiple
instruction
representations
should
be
based
of
and
the
content
emphasize
and
knowledge
implies
have
that,
tools
contribution
used
in
the
in
delivering
learning
of
explains
that
social
interaction
precedes
the
other
hand,
Communities
of
Practice
Theory
Therefore,
with
good
environment
where
book,
and
given
by
more
knowledgeable
course
comprehending
new
ideas,
communicating,
on
the
technological
skills
of
accountancy
students.
The paradigm presented the input, the process and the
output the researchers done in the conduct of the study.
The
input
was
composed
of
the
data
the
researchers
the
accountancy
students
was
determined
to
better
1. Demographic
profile of the
respondents:
-Age
-Gender
-Year Level
-Academic
Status
-IT related
accounting
subjects
completed
-Technological
Skills
developed
A.Survey
Questionnaires
B.Ocular
Inspection
2. Status of IT
education of BS
Accountancy
Program in PUP
Ragay Branch:
-Course Outline
-Course
Specialists
-IT facilities
and tools
3. Impact of IT
education
status of BS
Accountancy
Program in PUPRagay Branch on
the
technological
skills of the
accountancy
FEEDBACK
The IT
Education
Status is not
well-upgraded
and utilized
and this has an
impact on the
technological
skills of the
accountancy
students. Thus,
they cannot
extensively
develop the
necessary
technological
skills needed
in the
accounting
course.
the profile of
the
technological
skills
they
developed
was
also
the
other
hand,
to
identify
the
status
of
offered
specialists,
who
for
the
teaches
accountancy
those
course;
subjects
the
and
course
the
IT
the
needed
information
and
data,
the
researchers
was
sufficient.
The
researchers
conducted
the
gathering
the
data
needed
through
conducting
cannot
needed
develop
in
the
their
necessary
accounting
technological
course
using
the
IT
or
the
insufficient
process
conducted.
The
respondents
of
this
study
were
the
accountancy
students.
The
researchers
identified
them
as
the
IT
related
accounting
subjects.
Furthermore,
This
study
students,
specifically
important
Information
will
the
be
beneficial
accountancy
Technology
is
for
the
on
how
students
in
the
accounting
opportunities
waiting
for
them
in
the
future
being
to
prepare,
be
ready
and
be
competent
in
their
profession.
Educators. This study will provide information to the
educators
accounting
about
the
related
changes
subjects
and
they
advancement
are
in
teaching.
the
IT
Through
This
study
will
become
beneficial
research
cope
up
with
this
fast
growing
technological
advancement.
Business and Government Sectors. This study will help
them to understand the changes in technology that affects
the accounting process. Knowing this will also make their
accountants more effective in the decision-making.
Future Researchers. This study will be a beneficial
reference material and guide to them in conducting future
related and similar study.
Definition of Terms
Academic Status- either regular or irregular students
taking
up
prescribed
number
of
units
and
subjects
per
semester.
Accountancy
Students-
students
who
are
officially
years
requisite
for
the
development
of
intelligence
240
units
divided
into
general
education,
business
are
teaching
Information
Technology
(IT)
related
accounting subjects.
Information Technology (IT) - It refers to anything
related
to
computing
technology,
such
as
networking,
these
technologies.
IT
jobs
include
computer
Education
institution
(e.g.
Statusstate
the
current
university)
in
state
terms
of
of
an
its
Skills-
refer
to
the
knowledge
and
NOTES
Lim, F. P. C. (2013). Impact of Information Technology
on Accounting Systems. Retrieved from Asia-pacific Journal
of Multimedia Services Convergent with Art, Humanities, and
Sociology Vol.3, No.2, pp. 93-106.
Moghaddam et. al. (2012).The Impact of Information
Technology on Accounting Scope in Iran. Middle-East Journal
of Scientific Research 12 (10): 1344-1348.
CHED MEMORANDUM ORDER No. 03 Series 2007. Revised
Policies
and
Standards
for
Bachelor
of
Science
in
Accountancy,
as
Amended.
also
available
at
http://www.ched.gov.ph/wp-content/uploads/2014/11/CMONo.03-s2007.pdf
Mcdowwall T., Jackling B. (2006). The Impact of
computer Assisted learning on Academic Grades: An
Assessment at students, Perceptions. Account. Educ. Journal
15 (4): 377 389.
Harrast et al, (2010). More Accounting Theory or More
Information
Technology?
(Published
Masters
Thesis).
Retrieved from The accounting educators journal, Volume
XX, 2010, pp. 15
Bartholomew, K, Johnson, D., Ormond, P., & Mulbery, K.
(2005). Computer literacy: Use IT or lose it! (Published
Maters Thesis) Utah Valley State College School of
Business.
Myers, K. M., & Wilson, B. G. (2000). Situated
Cognition in Theoretical and Practical Context. In D.
Jonassen, & L. S. M., Theoretical Foundations of Learning
Environments (pp. 57-88). New Jersey: Lawrence Erlbaum
Associates, Inc.
E-learning Theories and Models-ITMA, also available at
www.itma.vt.edu/courses/efund/lesson2/eLearningtheoriesmode
ls.pdf
Chapter 2
REVIEW OF RELATED STUDIES AND RELATED LITERATURE
understanding
investigation.
literature,
and
wider
perspective
on
this
published/unpublished
studies,
Foreign Literature
Chetty
Education
(2013)
The
Technology
Importance
has
the
of
Technology
potential
to
for
transform
of
classroom.
Although
brick-and-mortar
schools
decades,
opportunities
connection
technology
beyond
to
the
the
offers
physical
study,
variety
limits
learning
in
of
a
of
learning
school.
In
computerized
the
other
hand,
technological
the
skills
literacy,
and
for
an
people
adult
who
do
life
not
of
capacity
the
digital
to
divide,
effectively
which
operate
will
and
impact
thrive
in
their
the
new
shape
better
profession.
The
researchers
try
to
students.
researchers
try
to
By
analyzing
determine
the
these
factors
technological
the
skills
in
2013,
the
Global
Survey
reports
also
extraction
tools
to
aid
business
intelligence.
Not
and
creative
ideas
are
also
necessary
for
undergraduate
schools
are
factors
to
help
produce
Evolution
Profession,
acquiring
of
she
new
Technology
said
skills
for
accountants
due
to
the
were
the
Accounting
pushed
towards
advancements
that
skills.
These
skills
have
become
part
of
the
trend
and
incorporate
IT
in
learning
accounting
(2010),
Accounting
students
probably
know
that
uncertain
economic
future;
the
Bureau
of
Labor
Branch
should
be
able
to
adapt
to
this
trend
in
technology
to
land
better
job.
They
should
equip
Local Literature
Additionally, Bonifacio (2012) Developing Information
Communications Technology (ICT) Curriculum Standards for K12 Schools in the Philippines developing ICT curriculum
standards is a decision making process that will dictate
how Filipino students will acquire ICT concepts and skills
to help them achieve the greater benefits of learning. For
a student to better learn, one factor is a well-organized
and systemized standards that must be set and implemented.
In
accounting
facilities
systems
must
be
implementation
appropriate
to
of
its
IT
tools
needs
so
and
that
One
of
these
is
that
the
application
of
computer
well
design
and
integrate
application
of
computer
in
and
delivered
and
how
students
are
currently
it
technology
create
teaches
concepts
more
students
into
to
business
systematic
and
integrate
systems,
organized
information
in
way
order
of
to
storing
programming
and
(www.pup.edu.ph/bataan/bsa.aspx).
accountancy
program
are
now
auditing
In
being
its
systems
curriculum,
integrated
with
the
these
Education
(2009),
Integration
of
Information
and
Public
taught
in
Secondary
powerful
development,
and
educators
Schools,
meaningful
should
ICT
must
ways.
find
be
With
ways
to
used
its
and
rapid
integrate
instructors
as
part
of
the
IT
environment
must
Foreign Studies
In
the
study
of
Vatanparast,
Hasanzadeh
and
Rezaee
specialized
satisfaction,
need,
quick
job
performance
learning,
improvement,
facilitating
education
job
by
professors,
that
and
individuals
information
technology
position.
had
an
It
was
concluded
effective
role
in
will
definitely
improve
the
technological
sophisticated
clearly
dependent
Accountancy
management
of
students
IT
need
accounting
existence.
to
develop
techniques
From
and
this
are
study,
enhance
their
ICT-based
traditional
teaching
teaching
method
method.
was
more
effective
Correspondingly,
than
learning
technological
skills
of
the
students
but
also
its
academic performance as a whole. So, universities like PUPRagay Branch should have an effective IT learning tools and
facilities for the benefits of its stakeholders.
On
the
analyzed
other
student
hand,
Mcdowall
perceptions
Computer-Assisted
Learning
and
of
Jackling
the
(CAL)
(2006)
usefulness
package
in
of
learning
the
usefulness
performance.
The
of
change
CAL
in
significantly
the
method
of
influenced
instruction
teaching
performance.
effectiveness
Similarly
to
the
and
study
improved
academic
presented,
positive
students
in
to
develop
practical
their
skills.
application
Promptly
will
improve
of
Siam
using
and
Rahahleh
Information
(2005)
Technology
studied
in
The
accounting
members
do
recognize
the
importance
of
using
results
Information
of
the
study
Technology
in
recommended
education
has
that
many
the
use
of
advantages
and
university
increases
like
its
PUP-Ragay
effectiveness.
Branch,
the
For
status
state
of
its
in
sophisticated
technology
like
accounting
Local Studies
Accordingly, Bermudo (2012) in her studies on the ICT
utilization in technical- vocational school in Region V
showed that level of adequacy of ICT tools and equipment
and the level of competence developed among students were
likewise significantly related. This study also supports
that a status of IT in an institution has an impact on the
development
of
skills
and
academic
from
the
study
performance
of
student.
Furthermore,
of
Marcial
(2012),
in
the
Philippines
reveals
significant
of
technology
are
applied
systematically
Barajas
(2009),
entitled
and
correctly.
In
the
Competence
Technology
study
and
of
Performance
Students,
the
in
given
NC
II
of
facilities
Literacy
Information
and
learning
conditions
that
can
facilitate
the
students
City
Division
as
Bases
for
Long
Term
ICT
for
teaching-learning
process.
Because
of
the
propose
an
ICT
Development
Plan
for
the
City
Schools
compared
to
the
situation
of
the
school.
Further
IT
capabilities
of
schools
for
the
benefit
of
its
and
teacher
level
of
ICT
integration
educators
in
state
to
universities,
instruction
of
autonomous
and
of
way
teachers
to
on
ICT
implement
the
integration
integration
is
of
the
most
ICTs
to
status
of
technological
findings
IT
skills
prove
accountancy
in
that
a
of
school
a
and
student.
technology
profession,
that
the
Likewise
has
IT
development
an
facts
impact
affects
the
on
of
and
the
performance
development
of
technological
skills
of
accountancy
properly
match
it
with
the
needs
of
accounting
curriculum.
Furthermore,
Mcdowall
and
Jackling
(2006),
significant
relationship
between
the
information
effective
than
learning
in
traditional
teaching
although
performance
of
IT
the
can
help
students,
improve
these
tools
the
and
academic
facilities
students.
Harnessing
ICT
continues
be
an
and
Global
Survey
Richards
(2013),
(2010)
Pepe
indicated
(2011),
the
Barajas
importance
of
these
skills
are
now
needed
in
the
accounting
of
the
accounting
professionals.
So,
it
is
NOTES
Vatanparast, M., Hasanzadeh, M. and Rezaee, H. (2013).
The Role of Information Technology in the Improvement of
Accounting teaching Quality. Indian Journal of Fundamental
and Applied Life Sciences ISSN: 2231 6345 (Online) An Open
Access,
Online
International
Journal
Available
at
http://www.cibtech.org/sp.ed/jls/2014/01/jls.htm 2014 Vol.
4 (S1) April-June, pp. 1672-1678/Vatanparast et al.
Alves, M. (2010). Information Technology roles in
Accounting Tasks
with
the
Barajas,
J.O.
(2009).
Literacy
Competence
and
Performance In NC II of Information Technology Students
(Unpublished Masters Thesis) University of Nueva Caceres
Jabido, F. (2007). ICT Competencies and Capabilities
of Schools in Koronadal City Division as Bases for a Long
Term ICT Development Plan (Unpublished Masters Thesis)
Notre Dame of Marbel University
Peralta, S. T. P. and Adriano, C. T. (2007).
Information and Communications Technology (ICT) Integration
in Teacher Education Institutions (Unpublished Thesis)
University of the Philippines
Chetty. R. L. (2013). The Importance of technology for
Education, Thought Leader. Retrieved on April 2, 2013 from
http://thoughtleader.co.za/leeroychetty/2013/04/02/theimportance-of-technology-for-education/
Groff, J. (2013). Technology-Rich Innovative Learning
Environment
Retrieved
on
February
2013
from
http://www.oecd.org/edu/ceri/TechnologyRich%20Innovative%20Learning%20Environments%20by%20Jennifer
%20Groff.pdf
Global,
(2013).
Technology
advances
mean
the
accountancy profession must adapt to thrive. Think Ahead,
October
16,
2013,
http://www.accaglobal.com/vn/en/discover/news/2013/10/techtrends.html
Pepe, A. (2011). The Evolution of Technology for the
Accounting Profession, CPA Practice Advisor, Retrieved on
April
19,
2011
from
http://www.cpapracticeadvisor.com/article/10263076/theevolution-of-technology-for-the-accounting-profession
Richards, H. (2010, November 2). Which Tech Skills
Help Accountants Land Jobs? [Web log Post] Software Advice,
November
2,
2010,
http://blog.softwareadvice.com/articles/accounting/whichtech-skills-help-accountants-land-jobs/
Bonifacio, Armin L. (2012)) Developing Information
Communications Technology (ICT) Curriculum Standards for K12 Schools in the Philippines, Retrieved August 7, 2014
from
http://linc.mit.edu/linc2013/proceedings/Session7/Session7B
onifacio.pdf
DepEd Order No. 31, s. 2012. Policy Guidelines on the
Implementation of Grades 1 to 10 the K-12 Basic Education
Curriculum (BEC) Effective School Year 2012-2013, April 17,
2012,
also
available
at
http://www.deped.gov.ph/sites/default/files/order/2012/DO_s
2012_31.pdf
DepEd
ICT4E
Strategic
Information and Communication
Strategic Plan
Plan
(2012).
Technology for
Five-Year
Education
Chapter 3
RESEARCH METHODS
This
chapter
deals
with
research
methodology
which
Methods of Research
This study was conducted using the descriptive-type of
research.
The
status
of
BS
being
one
identified
present
Accountancy
of
the
and
technological
Information
major
described
skills
of
Program
Technology
in
variable
in
the
the
PUPof
students,
Ragay
the
study.
Education
Branch,
study,
was
Likewise,
the
which
pertains
to
on
the
technological
skills
of
the
accountancy
Moreover,
the
survey
method
was
used
as
the
main
gather
the
information
needed
by
the
researchers
to
Sampling Technique
This
study
used
purposive
sampling
technique.
This
of
the
researchers
was
to
determine
the
respondents
of
the
study
are
the
Accountancy
those
who
currently
taking
IT
related
accounting
Respondents
Male
Female
Total
Second Year
17
20
Third Year
15
21
Fourth Year
13
21
34
TOTAL
22
53
75
Instrumentation
Survey questionnaire was used in the collection of all
the needed data for this study from the Bachelor of Science
in Accountancy (BSA) students of PUP-Ragay Branch from 2nd
year to 4th year level.
The questionnaire was composed of four parts. Part I
contained
questions
that
will
determine
the
demographic
age,
gender,
year
level,
academic
status,
IT
the
assessment
of
the
students
in
the
IT
tools
help
the
students
develop
their
technological
Verbal Interpretation
Equivalent
Scale
Tech. Skill
Course
Outline
Course
Specialists
4.20-
Outstanding
Strongly
5.00
4
Always
IT
Facilities
and Tools
Outstanding
Impact
Outstanding
Most of the
Very
Very
time
Satisfactory
Satisfactory
Agree
3.41-
Very
Agree
4.19
Satisfactory
2.61-
Satisfactory
Disagree
Usually
Satisfactory
Satisfactory
Fair
Strongly
Sometimes
Fair
Fair
Never
Poor
Poor
procedure
started
3.40
2
1.812.60
Disagree
1.00-
Poor
Neutral
1.80
data
preparation
of
gathering
the
survey
with
the
by
the
questionnaires
first
to
the
research
adviser
subject
to
her
approval.
After being approved, the prepared questionnaires was
also validated by three experts from the faculty staff of
PUP-
Ragay
Branch.
They
were,
Prof.
May
V.
Negrite-
Marinel
Velasco-IT
validators,
were
after
the
this
questionnaires,
professor.
taken
into
researchers
subject
The
account
comments
by
immediately
again
to
the
the
of
the
researchers,
revised
the
approval
said
of
the
the
distribution
and
collection
of
the
survey
Count.
Frequency
count
is
table
that
the
category
of
the
respondents
according
to
These
demographic
gender,
techniques
profile
year
were
of
level,
used
the
to
students
academic
compute
in
status
for
terms
and
of
IT
the
age,
related
of
This
the
software/technologies
was
used
respondents
provided.
to
on
Moreover,
determine
the
this
the
accounting
technique
IT
education
status
of
BS
Accountancy
Program.
NOTES
Broto, A. (2006). Statistics Made Simple 2nd edition.
Mandaluyong City, National Bookstore.
Chapter 4
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
answered
demographic
the
profile
questions
of
the
relative
students;
to
(2)
the
(1)
status
of
(3)
impact
of
the
status
of
Information
Technology
education
in
BS
Accountancy
program.
It
Table 2
Respondents Age
Parameters
Frequency
Percentage
17
18
8
20
21
10.66
26.81
28
11
6
4
14.67
8
5.33
24
26
30
2
2
1
2.67
2.67
1.33
TOTAL
75
100
19
20
21
22
19
with
28%,
followed
by
18
yrs.
old
with
20
or
to
Robinson
(2015)
the
biggest
reason
to
Frequency
Percentage
Male
22
29.33
Female
53
70.67
TOTAL
75
100
Findings
respondents
revealed
dominating
that
male
53
or
70.67%
respondents
with
were
female
only
22
or
29.33%.
From this result, it can be concluded that females are
more interested to learn accounting course than males.
In an article written by Llorente (2011), he said that
women have generally done well in accounting and in the
last decade and half, the number of women entering the
accounting
profession
has
almost
doubled.
He
further
Table
discussed
the
composition
of
the
total
Frequency
Percentage
Second Year
20
26.67
Third Year
21
28
Fourth Year
34
45.33
TOTAL
75
100
this,
it
can
be
implied
that
the
number
of
problems
and
other
problems
that
directly
affect
their study.
In
the
study
of
Arganda
(2014),
on
the
needs
and
community
difficulty
and
domestic
catching
up
problems,
with
the
the
lessons,
students
thus
the
and
the
worse
is
disqualification
in
the
BSA
program.
Presented
status
in
Table
indicating
their
was
the
being
respondents
regular
or
academic
irregular
students.
Table 5
Respondents Academic Status
Parameters
Frequency
Percentage
Regular
29
38.67
Irregular
46
61.33
TOTAL
75
100
Results
evidently
showed
that
there
were
more
appropriate
accounting
subjects
which
are
indeed
by
The
Universities
Admission
Centre
(2006)
have
found
that
selection
rank
based
on
required
every
semester)
is
the
best
single
discussed whether
were
completed
or
not
the
by
IT-related Accounting
the
respondents.
The
for
Fundamentals
Application;
for
of
Computer
Fundamentals
of
Software
Programming
and
and
Table 6
IT Related Accounting Subjects Respondents have completed
IT Related
Accounting
Subjects
Completed
A
f
75
%
100
B
f
55
%
73.33
C
f
55
D
%
73.33
f
34
%
45.33
E
f
34
%
45.33
Not yet
taken
Total
20
36.67
20
36.67
41
54.67
41
54.67
75
100
75
100
75
100
75
100
75
100
Legend:
A-Fundamentals of Computer Software and Application
B-Fundamentals of Programming and Database Theory
C-IT Concepts and Systems Analysis and Design
D-Accounting Information System
E-Auditing in CIS Environment
and
Fundamentals
Application
of
with
Programming
75
and
or
100%;
Database
followed
Theory
by
and
IT
and
sufficiently
for
the
learning
and
(2007),
in
his
study
determined
that
course
showed
that
students
performed
better
when
they
course
outline
and
its
impact
on
student
Indicated
personal
in
Table
of
the
knowledge
technological
skills.
These
was
the
overall
respondents
were
on
expressed
extent
the
in
of
given
terms
of
Table 7
Extent of Personal Knowledge
Technological Skills
1. Using/operating a
Computer/PC/Laptop
2. Recording Accounting
Transactions through
Spreadsheets
3. Internet Surfing/ Browsing
4. Sending Documents/ Files
through E-mail
5. Designing Accounting
Process through Database
6. Preparing Documents and
Files using Word Processing
Application.
7. Creating/ Preparing
Financial Statements
Reports using Presentation
Application.
8. Preparing Tax Returns using
Tax Software.
9. Designing and Editing
Images Graphic Application.
10. Creating Website using
Graphic Application.
11. Auditing Accounting System
through Auditing Software
Grand Mean
2nd
3rd
4th
Verbal
Mean
Year Year Year
Interpretation
Very
3.70 4.05 3.71 3.80
Satisfactory
2.40 2.57 3.00 2.72
3.75 3.43 3.74 3.65
3.45 3.43 3.74 3.57
Satisfactory
Very
satisfactory
Very
Satisfactory
Fair
Very
Satisfactory
Satisfactory
Poor
Satisfactory
Fair
Poor
Satisfactory
Legend:
Scale
4.20-5.00
3.41-4.19
2.61-3.40
1.81-2.60
1.00-1.80
Verbal Interpretation
Outstanding
Very Satisfactory
Satisfactory
Fair
Poor
This
was
followed
by
internet
surfing/
and
preparing
tax
returns
using
tax
software
obtained the lowest mean of 1.75 and 1.68 or poor and fair,
respectively.
Generally, the
skills
having
grand
mean
of
2.77.
The
However,
they
also
suggested,
Siguro,
Having
such
technological
extent
skills
were
of
personal
no
longer
knowledge
surprising
in
because
indeed
significant
accountants
were
and
merely
necessary
given
low
for
the
future
importance.
It
was
only
taught
in
accounting
related-courses.
Thus,
for
educators
or
course
specialists
also
lack
who
only
focused
on
theory-based
teaching
Profession,
an
education,
supports
shift
skills-driven
lectures
curriculum
must
be
initiative
from
(AICPA
replaced
aimed
at
changing
content-driven
The
with
Framework,
other
to
2005),
educational
active
learning.
Technology
use
can
assist
despite
the
technological
revolution
in
accounting
to
use
the
pedagogy
in
higher
traditional
manual
education
system
has
(Rhodes,
to
insufficient
complexity
of
the
instruction,
technology.
In
but
their
rather
to
the
experience
with
designed
for
end-user
development
are
highly
there are a
enterprise
resource
planning
(ERP)
software,
Likert-type
(4.20-5.00);
Agree
scale,
such
(3.41-4.19);
Disagree
(2.61-3.40);
divulged
with
weighted
mean
of
3.83
that
students agreed that the units and lessons per subjects are
appropriate and necessary for the learning of the students.
Table 8
Course Outline
Parameters
1. The units and lessons per subjects are
appropriate and necessary for the learning of
the students.
2. The learning objectives of the subjects
provided are met.
3. The assignments, projects, and activities
Mean
Verbal
Interpretation
3.83
Agree
3.52
Agree
3.49
Agree
of
the
subjects
are
sufficient
and
appropriate.
4. The books and instructional materials
available are adequate and appropriate.
5. The test, assignments and other methods
used
to
evaluate
students
learning
are
effective.
Grand Mean
3.09
Disagree
3.45
Agree
3.48
Agree
Legend:
Scale
4.20-5.00
3.41-4.19
2.61-3.40
1.81-2.60
1.00-1.80
This
was
Verbal Interpretation
Strongly Agree
Agree
Disagree
Strongly Disagree
Neutral
followed
by
those
who
responded
that
learning
sufficient
assignments
and
and
appropriate
other
methods
as
used
well
to
as
the
evaluate
test,
students
books
and
materials
available
are
sufficient
and
their
instructors.
Also,
OBrien,
et.
al.,
(2008),
showed
the
significant
role
of
the
course
Always
(4.20-5.00), Most of the Time (3.41-4.19), Usually (2.613.40), Sometimes (1.81-2.60) and Never (1.80-2.80).
Table 9
Course Specialists
Parameters
1.
The
instructor
applies
proper
competencies and skills needed to teach
the subjects.
2.
The
instructor
uses
theory-based
teaching method that enhance students
learning.
3.
The instructors uses applicationbased
teaching
method
that
enhance
students learning.
4. The instructor is approachable even
outside the class if the students have
some clarifications and questions about
Mean
Verbal
Interpretation
3.21
Usually
3.39
Usually
2.77
Usually
3.16
Usually
the subject.
5. The instructor uses the technology
needed (i.e., audit software when talking
2.99
about auditing in CIS environment) to
advance the student learning.
Grand Mean
3.10
Usually
Usually
Legend:
Scale
4.20-5.00
3.41-4.19
2.61-3.40
1.81-2.60
1.00-1.80
Verbal Interpretation
Always
Most of the time
Usually
Sometimes
Never
Generally,
with
grand
mean
of
3.10,
results
teaching
method
that
enhance
students
learning;
uses
of
application-based
students
learning,
uses
teaching
the
method
technology
that
needed
to
application-based
advance
the
teaching
student
method
learning;
that
enhance
and
uses
students
Through
specialists
than
this,
use
it
more
often
application-based
related
apply
accounting
the
can
be
theory-based
teaching
subjects.
knowledge
they
implied
method
Hence,
learned
teaching
in
the
on
that
course
method
teaching
IT
students
cannot
hands-on
basis.
commitment
school
of
leadership,
teachers,
are
as
the
well
most
as
the
important
quality
of
factors
in
as they
proficient
in
requisite
technologies
even
after
work,
they
believe
that,
curriculum
heavily
you
can
bring
practical knowledge.
results
and
to
do
that
you
need
gauge
present
the
five
status
technology,
(5)
major
of facilities
to
wit:
parameters
and
tools
Outstanding
describing
in
the
information
4.20-5.00;
Very
Table 10
Information Technology Facilities and Tools
Parameters
1. The computer laboratory in the school is
well- established.
2. The computers in the computer laboratory are
readily available, sufficient and functioning.
3. The accounting software and tools are readily
available, appropriate and are up-dated.
4. The IT facilities in the university help in
enhancing the technological skill needed in
accountancy.
5. The IT facilities provided by the university
are well utilized and maintained
Grand Mean
Mean
Verbal
Interpretation
2.32
Fair
2.12
Fair
2.35
Fair
2.23
Fair
2.13
Fair
2.23
Fair
Legend:
Scale
4.20-5.00
3.41-4.19
2.61-3.40
1.81-2.60
1.00-1.80
It
can
respondents
facilities
Verbal Interpretation
Outstanding
Very Satisfactory
Satisfactory
Fair
Poor
be
had
and
gleaned
a
fair
tools
from
the
assessment
having
table
with
grand
given
regard
mean
of
that
to
IT
2.23.
accounting
software
appropriate
and
and
are
tools
are
up-dated;
readily
followed
by
available,
those
who
with
2.32
of
Fair;
IT
facilities
in
the
who
laboratory
believed
are
that
readily
computers
available,
in
the
computer
sufficient
and
researchers
therefore
concluded
that
the
IT
although
fairly
established,
it
cannot
the
student
cant
practice
or
apply
what
theyve
their
provide
article,
students
stated
with
that,
a
technology
wealth
of
education
information
can
and
career
or
simply
as
subject
of
interest
and
no
provision
teaching
and
of
school
learning.
facilities
School
for
children
effective
(pupils
and
facilities
become
half-baked,
and
environments
and
opportunities
will
be
intellectual
pursuits
and
achieve
in
academic
PART
III:
Impact
of
IT
Education
Status
Technological Skills of the Accountancy Students
in
the
of
the
Accountancy
Students
was
then
determined
Education
in
BS
Accountancy
Program,
which
were
of
BS
Accountancy
Program
in
PUP-Ragay
on
the
using
the
five
point
likert-type
scale:
Outstanding
4.20-5.00,
Very
Satisfactory
3.41-4.19,
Mean
Verbal
Interpretation
3.19
Satisfactory
3.17
Satisfactory
2.79
Satisfactory
3.0
Satisfactory
3.16
Satisfactory
2.95
Satisfactory
2.91
Satisfactory
2.76
Satisfactory
3.08
Satisfactory
3.04
Satisfactory
2.36
Fair
2.23
Fair
2.43
Fair
2.27
Fair
2.31
Fair
2.78
Satisfactory
Legend:
Scale
4.20-5.00
3.41-4.19
2.61-3.40
1.81-2.60
1.00-1.80
Verbal Interpretation
Outstanding
Very Satisfactory
Satisfactory
Fair
Poor
Generally,
the
result
showed
that
the
respondents
IT
Education
Apparently,
units,
Status
majority
lessons
effectively
and
help
technological
of
on
the
lesson
the
skills
their
technological
students
responded
objectives
student
required
in
in
each
of
the
learning
subject
skills.
that
the
subjects
all
the
with
the
of
3.17
revealed
that
believed
that
appropriate
respondents
and
sufficient
satisfactorily
assignments,
IT
facilities
in
the
university
help
enhance
the
that
Accountancy
the
Status
Program
has
of
an
the
IT
Education
impact
on
the
of
BS
technological
the
technological
skills
falls
only
under
the
technological
skills
effectively
and
efficiently
using the three (3) main factors: the Course Outline, The
Course Specialists and the IT Facilities and Tools. The
results revealed that the students did not develop their
necessary
technological
accounting
course
using
skills
the
IT
properly
needed
Education
of
in
the
PUP-Ragay
cannot
extensively
comprehend
the
needs
of
the
students.
The study of Jabido (2007), which focused on the ICT4E
or
Information
and
Technology
for
Education,
it
is
in
the
Because
the
Philippine
educational
its
includes
scope
curriculum
which
system
moving
involves
and
towards
multimedia
setting
the
competency
standards
and
professional
also
be
integrated
with
Information
Technology
conduct
their
daily
activities,
information
requires
proper
disposition.
In
for
search
planning,
the
best
skills,
teaching
result
and
in
Moreover,
studies
looking
at
the
impact
of
NOTES
Robinson, N. (2015, July 5). Good Reasons to Go to
College at 18 Years of Age [Web log Post]. Retrieved from
http://everydaylife.globalpost.com/good-reasons-college-18years-age-16992.html
Llorente, A. J. (2011, February 2). Accounting
Profession
[Web
log
Post].
Retrieved
from
http://www.saddleback.edu/faculty/allorente/AJL_Saddleback/
The_Accounting_Profession.html
Moore, S. (2013). 2013 Trends in the supply of
accounting graduates and demand for public accounting
recruits
[Web
log
Post].
Retrieved
from
https://www.aicpa.org/.../AccountingEducation/.../2015TrendsReport.pd
Universities Admissions Center, (2007, February 14).
Universities Admission Index. [Web log Post] Retrieved on
February 14, 2007 from http://www.uac.edu.au/admin/uai.html
Topper, A. (2007). Are they the same? Comparing the
instructional quality of online and face-to-face graduate
education courses. Journal on Assessment & Evaluation in
Higher Education 32(6), pp.681-691.
Arganda, A. (2014). Needs and Problems of the Second
Year Accountancy Students of The College of Business and
Entrepreneurial Technology Rizal Technological University
(Published Masters Thesis) Rizal Technological University.
Researchers World- Journal of Arts, Science & Commerce
Rhodes, N. (2012). Accounting education: Closing the
Gap between technology, Education and Accounting in Higher
Education
Institution
(Unpublished
Doctoral
Thesis)
University of Johannesburg)
Harrast et al, (2010). More Accounting Theory or More
Information
Technology?
(Published
Masters
Thesis).
Retrieved from The accounting educators journal, Volume
XX, 2010, pp. 15
American Institute of Certified Public Accountants
(AICPA). (2008). The AICPA Core Competency Framework for
Available
at:
Chapter 5
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
This
chapter
significant
combines
findings
of
the
the
highlights
of
the
conclusions
and
the
study,
Findings
1)
of
21
about
28%
of
the
total
respondents.
matters
there
is
concerning
accountancy
students
domain
female
the
for
for
population
position
with
terms
of
academic
status,
there
are
more
irregular
subject
which
is
Fundamentals
of
Computer
Software
and
very
satisfactory
level
of
knowledge
in
this
documents/
files
through
and
preparing
very
satisfactory
level
of
knowledge
from
the
The
respondents
evaluation
in
terms
of
the
outline
falls
on
an
acceptable
level
where
the
3.48.
Second,
the
student
assessment
for
the
course
and
tools,
unanimous
assessment
of
the
Accountancy
Program
in
PUP-
Ragay,
generally,
the
help
the
student
in
learning
all
the
3.19
(Satisfactory)
parameters.
In
being
contrast,
the
students
highest
indicated
among
that
other
the
IT
(Fair)
in
terms
of
utilizing
and
maintaining
the
Conclusions
1)
that
majority
of
the
respondents
are
taking
their
gender,
it
can
be
concluded
that
females
are
more
of
accountancy
students
who
survive
the
course
course,
social
problems
and
other
problems
that
accounting
appropriately
and
subjects,
sufficiently
they
for
are
the
designed
learning
and
surfing/browsing,
and
using/
operating
expose
compare
to
others.
But
in
the
case
of
recording
accounting
transactions
through
courses,
moreover
pervasive
under
because
exposure
educators
or
to
these
course
skills
specialists
are
also
Under
Accountancy
education
the
status
of
Program,
first,
the
in
BS
Accountancy
IT
Education
course
Program
outline
was
of
BS
of
IT
well-designed.
teaching
subjects.
necessary
method
Therefore,
in
teaching
the
technological
IT
students
skills.
And
related
cannot
last,
accounting
develop
as
to
the
the
IT
it
students
cannot
needed
is
because
not
well
acquire
they
established.
the
proper
cannot
apply
on
showed
that
the
As
result,
technological
hands-on
the
skills
what
they
learned in theory.
3)
The
study
Status
of
the
IT
skills
of
the
accountancy
students.
The
technological
skills
needed
in
the
accounting
Recommendations
1)
The
students
should
pursue
their
education
their
profession
and
easily
cope
up
with
the
new
Moreover,
the
study
also
suggests
that
the
further
expand
the
knowledge
of
the
students,
they
Course
outline
should
be
more
thoroughly
and
further
enhance
the
competencies
of
the
attend
trainings
different
and
seminars
strategies
that
in
which
will
be
they
can
adopt
in
their
helpful
teaching
It
is
method
then
extensively
use
accounting
subjects.
than
application-based
recommended
technologies
in
that
they
teaching
Moreover,
should
IT
related
strengthening
of
IT
conducted.
Study
also
recommended
Development
Plan
All
the
learning
drivers
within
the
community
the
needs
of
the
students
to
learn.
It
should
and
recommends
an
Development
Plan
well-equipped.
implementation
Proposal
for
Furthermore,
and
IT
the
adoption
Education
study
of
of
the
BS
Table 12
Development Plan Proposal for Information Technology
Education of BS Accountancy Program in PUP-Ragay Branch
STATUS
OBJECTIVES
1.COURSE OUTLINE
The course
outline is welldesigned under
the IT Education
in BS Accountancy
Program
2. COURSE
SPECIALIST
The course
specialists only
perform hands-on
activities
occasionally for
their students.
3. IT FACILITIES
AND TOOLS
The IT Facilities
and Tools are not
well-established
PROPOSED
ACTIVITIES
-Conduct on
assessment both
by the students
and instructors
if the content
of the course
outline are
achieve.
-Attend
trainings and
seminars
regarding the
use of more
highly advanced
technological
tools.
-Tied-up with
internet
services
providers such
as PLDT, Globe,
Smart, and
other ISPs for
a special price
and offer to
all schools for
sustenance of
internet
connection year
round.
-purchase more
computer
facilities and
accounting
software.
PERSON/S
INVOLVED
-Instructors
and Students
TIME FRAME
-Every end of
midterm and
final
examinations.
-Instructors
-Every
semester
-Persons with
proper
authorization
in the
university
-every year
-year 1
BIBLIOGRAPHY
ARTICLES
American Institute of Certified Public Accountants (AICPA).
(2008). The AICPA Core Competency Framework for Entry
into
the
Accounting
Profession.
Available
at:
http://www.aicpa.org/edu/corecomp.htm.
CHED MEMORANDUM ORDER No. 03 Series 2007. Revised Policies
and Standards for bachelor of Science in Accountancy,
as
Amended.
also
available
at
http://www.ched.gov.ph/wp-content/uploads/2014/11/CMONo.03-s2007.pdf
DepEd
BOOKS
Bonifacio,
Armin
L.
(2012))
Developing
Information
Communications Technology (ICT) Curriculum Standards
for K-12 Schools in the Philippines, Retrieved August
7,
2014
from
http://linc.mit.edu/linc2013/proceedings/Session7/Sess
ion7Bonifacio.pdf
Broto, A. (2006). Statistics Made Simple 2nd edition.
Mandaluyong City, National Bookstore.
Honey, M., Mandinach, E., & McMillan, K. C. (2003). A
retrospective on twenty years of education technology
policy. Education Development Center, Center for
Children and Technology, U.S. Department of Education,
Office of Educational Technology.
Myers, K. M., & Wilson, B. G. (2000). Situated Cognition in
Theoretical and Practical Context. In D. Jonassen, &
L.
S.
M.,
Theoretical
Foundations
of
Learning
Environments (pp. 57-88). New Jersey: Lawrence Erlbaum
Associates, Inc.
O'Brien, Judith Grunert, Millis, Barbara J., Cohen,
Margaret W. (2008). The course syllabus : a learningcentered approach, foreword by Robert M. Diamond. San
Francisco : Jossey-Bass, c2008
JOURNALS
Bonifacio,
A.
L.
(2012).
Developing
Information
Communications Technology (ICT) Curriculum Standards
for K-12 Schools in the Philippines. University of the
Philippines College of Education - Curriculum Studies
Retrieved
on
August
7,
2014
from
http://linc.mit.edu/linc2013/proceedings/Session7/Sess
ion7Bonifacio.pdf
Cajilig, N. G. (2009). Integration of Information and
Communications Technology in Mathematics Teaching in
Metro Manila Public Secondary Schools. Education
Quarterly, December 2009, Vol. 67 (1), 79-91 U.P.
College of Education
Mcdowwall T, Jackling B (2006). The Impact of computer
Assisted learning on Academic Grades: An Assessment at
students, Perceptions. Account. Educ. Journal 15 (4):
377 389.
Moghaddam
et.
al.
(2012).The
Impact
of
Information
Technology on Accounting Scope in Iran. Middle-East
Journal of Scientific Research 12 (10): 1344-1348.
Topper, A. (2007). Are they the same? Comparing the
instructional
quality
of
online
and
face-to-face
graduate education courses. Journal on Assessment &
Evaluation in Higher Education 32(6), pp.681-691.
Wang, Y. (2008). The Effects of Information Technology on
the Accounting Education. Account. Educ. Journal pp.
68-91 also available at wangyufa@hpu.edu.cn
PUBLISHED THESIS
Arganda, A. (2014). Needs and Problems of the Second Year
Accountancy Students of The College of Business and
Entrepreneurial
Technology
Rizal
Technological
University
(Published
Masters
Thesis)
Rizal
Technological University. Researchers World- Journal
of Arts, Science & Commerce
Akhihiero,
E.
T.
(2011).
Effect
of
Inadequate
Infrastructural Facilities on Academic Performance of
Students of Oredo Local Government Area of Edo State
(Published
Thesis)
Retrieved
from
The
Nigerian
Academic Forum Volume 20 No. 1 April, 2011, also
available
at:
http://www.globalacademicgroup.com/journals/the%20nige
rian%20academic%20forum/EFFECT%20OF%20INADEQUATE.pdf
Alves,
M.
(2010).
Information
Technology
roles
in
Accounting Tasks A Multiple-case Study. (Masters
Thesis). Retrieved from International Journal of
Trade, Economics and Finance, Vol. 1, No. 1, June,
2010
Bartholomew, K, Johnson, D., Ormond, P., & Mulbery, K.
(2005). Computer literacy: Use IT or lose it!
(Published Maters Thesis) Utah Valley State College
School of Business
Carrasco, M. & Torrecilla, F. (2012). Learning environments
with
technological
resources:
A
look
at
their
contribution to student performance in Latin American
elementary schools. (Published Thesis) Retrieved from
Educational Technology Research and Development, vol.
60, pp. 1107-1128.
Harrast et al, (2010). More Accounting Theory
Information Technology? (Published Masters
Retrieved from The accounting educators
Volume XX, 2010, pp. 15
or More
Thesis).
journal,
UNPUBLISHED THESIS
Barajas, J.O. (2009). Literacy Competence and Performance
In
NC
II
of
Information
Technology
Students
(Unpublished Masters Thesis) University of Nueva
Caceres
Bermudo, C. P. (2012). Information and Communication
Technology (ICT) utilization in technical- vocational
school in Region V: Input For ICT Developmant Plan
(Unpublished Thesis) Masbate College
Jabido, F. (2007). ICT Competencies and Capabilities of
Schools in Koronadal City Division as Bases for a
ELECTRONIC SOURCES
Bachelor of Science in Accountancy 1998-2015 Polytechnic
University of the Philippines also available at
www.pup.edu.ph/bataan/bsa.aspx
Bradley, S. (2012, February 2). The Value of Theoretical
and Practical Knowledge. Retrieved on February 2,
2012,
available
at:
http://vanseodesign.com/whatever/theoreticalpractical-knowledge/
Centre for Education in Science & Technology, Copyright
2008, also available at:
http://www.cest.org.uk/importance-of-technology-inschools
Constance, H. (2013, November 7). Some Thoughts on the
Course Syllabus Retrieved on
November 7, 2013,
available
at: https://www.purdue.edu/learning/blog/?p=6596
E-learning Theories and Models-ITMA, also available at
www.itma.vt.edu/courses/efund/lesson2/eLearningtheorie
smodels.pdf
Department
Technology.
of
Education
Office
of
(2014, June 30). Learning
Education
Technology
APPENDICES
APPENDIX A
Communication Letter
Republic of the Philippines
August 5, 2015
The Librarian
ATENEO DE NAGA UNIVERSITY
Bagumbayan Campus, 4400, Naga City, Camarines Sur
Sir/Madam:
Greetings!
Our students would like to do their research work in
other school libraries such as yours. In connection with
this, kindly allow them to use your library resources for
their research in thesis writing in Accounting.
Below are the names of the said students:
Baraquiel, Rachael B. BSA 4-1
Buna, Nicky Jane BSA 4-1
Milano, Rose Ann P. BSA 4-1
Palomares, Jose Maria Arnulfo J. BSA 4-1
Any attention/accommodation given to them would be
highly appreciated.
Thank you very much!
Respectfully yours,
(sgd.) Mr. LEONARDO G. GRUTA
Librarian
Noted by:
(sgd.) DR. ANASTACIO C. GABRIEL
Director
APPENDIX B
Survey Questionnaire
Republic of the Philippines
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
Ragay Branch
Ragay, Camarines Sur
SURVEY QUESTIONNAIRE
Dear Respondents,
The purpose of this study is to determine the IT education
status of BS Accountancy Program and its Impact on the
technological skills of the accountancy students of PUP-Ragay
Branch SY 2015-2016. Please read and answer the following series
of questions carefully. (Please put a check () mark).
PART I.
Name (Optional):__________________________
Age: ________
Gender: _________
Year Level: _______________
Academic Status:
______________
Which of the following IT related accounting subjects have you
completed?
Fundamentals of Computer Software and Application
Fundamentals of Programming and Database Theory
IT Concepts and Systems Analysis and Design
Accounting Information System
Auditing in CIS Environment
PART II. Extent of your Personal Knowledge in the following
Technological Skills.
O- Outstanding VS- Very Satisfactory S-Satisfactory F-Fair P-Poor
A. Technological skills
O
VS S
F
P
1. I can use/operate a
Computer/PC/Laptop.
2. I can record accounting transactions
through Spreadsheets.
3. I can surf/browse the Internet in
collecting information related to
accounting and others.
4. I can send documents/files through Email.
5. I can design an accounting database.
6. I can prepare documents and files
using Word Processing Application.
U-Usually
SA
S-Sometimes
B. Course Specialists
1. The instructor applies proper
competencies and skills needed to teach the
subjects.
2. The instructor uses theory base teaching
method that enhance students learning.
3. The instructors uses application base
teaching method that enhance students
learning.
4. The instructor is approachable even
outside the class if the students have some
clarifications and questions about the
subject.
5. The instructor uses the technology needed
(i.e., audit software when talking about
auditing in CIS environment) to advance the
SD
N-Never
student learning.
F-Fair P-Poor
S
F
P
S-Satisfactory
PARAMETERS
1. The units, lessons and lesson objectives of
the subjects EFFECTIVELY HELP the student in
learning all the technological skills required
in each subject.
2 Appropriate and sufficient assignments,
projects and activities TRAIN the students to
develop the skills needed.
3. The books and instructional materials
available are USEFUL TOOLS for reference upon
clarifications and questions.
4. The tests and other methods use to evaluate
student learning accurately ASSESS the
knowledge, learning and skills they acquired.
5. The instructor competencies and skills
needed to teach the subjects SUPPORT the
students to learn all the necessary
technological skills.
6. The instructors theory base teaching method
ENHANCES students learning of technological
skills.
7. The instructor uses application base
teaching method that ENHANCES students
learning.
F-Fair
VS
APPENDIX C
Formula
Percentage Distribution:
P=
where: P=Percentage
f= frequency
N= number of respondents (75)
Weighted Mean:
where :
= weighted mean
= total frequency
N= total respondents
APPENDIX D
Computation
PART I: Demographic Profile:
Extent of your Personal Knowledge in the following Technological
Skills.
O- Outstanding
F-Fair
P-Poor
O-5
2
VS-4
10
S-3
8
F-2
0
P-1
0
10
13
10
14
NUMBER OF RESPONDENTS= 20
A. Technological skills
1. I can use/operate a
Computer/PC/Laptop.
2. I can record accounting transactions
through Spreadsheets.
3. I can surf/browse the Internet in
collecting information related to
accounting and others.
4. I can send documents/files through
E-mail.
5. I can design an accounting database.
6. I can prepare documents and files
using Word Processing Application.
O-5
VS4
S3
F2
P1
TOTAL
MEAN
10
40
24
74
3.7
27
14
48
2.4
25
28
18
75
3.75
10
32
21
69
3.45
15
14
37
1.85
10
40
10
67
3.35
18
16
43
2.15
14
13
27
1.35
27
10
46
2.3
30
12
52
2.6
12
14
26
1.3
2.56
*Grand Mean:
28.2/11= 2.56
O-5
8
VS-4
6
S-3
7
F-2
0
P-1
0
12
10
10
NUMBER OF RESPONDENTS= 21
A. Technological skills
1. I can use/operate a
Computer/PC/Laptop.
2. I can record accounting transactions
through Spreadsheets.
O5
VS4
S3
F2
P1
TOTAL
MEAN
40
24
21
85
4.05
27
18
54
2.57
10
24
36
72
3.43
20
28
15
72
3.43
24
18
56
2.67
35
24
18
81
3.86
20
21
12
60
2.86
18
39
1.86
20
20
12
64
3.05
12
12
10
40
1.90
15
12
10
37
1.76
2.86
*Grand Mean:
31.44/11=2.86
O-5
9
VS-4
14
S-3
5
F-2
4
P-1
2
10
10
11
12
11
10
10
13
12
11
18
13
11
21
15
NUMBER OF RESPONDENTS= 34
A. Technological skills
1. I can use/operate a
Computer/PC/Laptop.
2. I can record accounting transactions
through Spreadsheets.
3. I can surf/browse the Internet in
collecting information related to
accounting and others.
4. I can send documents/files through Email.
5. I can design an accounting database.
6. I can prepare documents and files
using Word Processing Application.
7. I can create/ prepare Financial
Statements Reports using Presentation
Application (i.e. Microsoft PPT.)
8. I can prepare Tax Returns using Tax
Software.
9. I can design and edit Images using
Graphic Applications.
10.
I can create Website using Web
Design Application.
11.
I can audit Accounting System
through Auditing Software.
*Grand Mean
O5
VS4
S3
F2
P1
TOTAL
MEAN
45
56
15
126
3.71
15
40
30
12
44.2
55
48
15
127
3.74
55
36
30
127
3.74
15
18
20
13
74
2.17
45
48
24
123
3.62
15
44
27
101
2.97
15
18
18
60
1.74
15
16
39
22
95
2.79
15
12
21
57
1.68
10
21
18
15
68
2
2.84
*Grand Mean:
29.48/11= 2.68
OVERALL
=NUMBER OF FREQUENCY X SCALE
NUMBER OF RESPONDENTS= 75
A. Technological skills
12.
I can use/operate a
Computer/PC/Laptop.
13.
I can record accounting
transactions through Spreadsheets.
14.
I can surf/browse the Internet in
collecting information related to
accounting and others.
15.
I can send documents/files
through E-mail.
16.
I can design an accounting
database.
17.
I can prepare documents and files
using Word Processing Application.
18.
I can create/ prepare Financial
O5
VS4
S3
F2
P1
TOTAL
MEAN
95
120
60
285
3.8
15
52
84
44
204
2.72
90
100
69
12
274
3.65
85
96
66
18
268
3.57
15
32
51
44
25
167
2.23
90
112
48
16
271
3.61
35
52
66
36
15
204
2.72
24
50
39
126
1.68
35
40
75
44
11
205
2.73
24
51
36
33
149
1.99
10
36
42
39
131
1.75
2.77
*Grand Mean:
30.45/11=2.77
A. Course Outline
U-Undecided
SA
SD
12
45
15
47
17
48
13
23
35
42
17
NUMBER OF RESPONDENTS= 75
SA
SD
Total
Mean
60
180 45
288
3.83
10
188 51
261
3.52
15
192 39
10
262
3.49
15
92
105 12
232
3.09
and appropriate.
5. The test, assignments and other
methods used to evaluate students
25
learning are effective.
*Grand Mean:
168 51
259
3.45
U-Usually
17.38/5=3.48
S-Sometimes
B. Course Specialists
1. The instructor applies proper competencies
and skills needed to teach the subjects.
2. The instructor uses theory base teaching
method that enhance students learning.
3. The instructors uses application base
teaching method that enhance students learning.
4. The instructor is approachable even outside
the class if the students have some
clarifications and questions about the subject.
5. The instructor uses the technology needed
(i.e., audit software when talking about
auditing in CIS environment) to advance the
student learning.
3.48
*Grand Mean:
A-Always
N-Never
20
31
16
33
24
12
21
25
24
19
29
19
20
24
21
NUMBER OF RESPONDENTS= 75
B. Course Specialists
35
80
93
32
25
132 72
20
84
35
25
Total
Mean
241
3.21
24
254
3.39
75
48
228
2.77
76
87
38
237
3.16
80
72
42
224
2.99
*Grand Mean:
3.10
*Grand Mean:
O- Outstanding
S-Satisfactory
15.52/5=3.10
F-Fair
P-Poor
VS
26
26
16
22
28
21
25
27
15
24
26
19
17
27
23
NUMBER OF RESPONDENTS= 75
VS
Total
Mean
28
78
52
16
174
2.32
16
66
56
21
159
2.12
32
75
54
15
176
2.35
24
72
52
19
167
2.23
32
51
54
23
160
2.13
*Grand Mean
*Grand Mean:
2.23
11.15/5=2.23
VS
22
39
21
32
12
13
32
19
18
16
35
16
26
30
16
40
14
15
38
18
38
24
18
31
16
21
32
18
22
26
17
22
29
18
23
26
15
24
28
17
28
22
19
NUMBER OF RESPONDENTS= 75
PARAMETERS
1. The units, lessons and lesson objectives
of the subjects EFFECTIVELY HELP the student
in learning all the technological skills
required in each subject.
2 Appropriate and sufficient assignments,
projects and activities TRAIN the students
to develop the skills needed.
3. The books and instructional materials
available are USEFUL TOOLS for reference
upon clarifications and questions.
4. The tests and other methods use to
evaluate student learning accurately ASSESS
the knowledge, learning and skills they
acquired.
5. The instructor competencies and skills
needed to teach the subjects SUPPORT the
students to learn all the necessary
technological skills.
6. The instructors theory base teaching
method ENHANCES students learning of
technological skills.
7. The instructor uses application base
teaching method that ENHANCES students
learning.
8. The instructor properly uses the
technologies needed, ADVANCING the student
learning.
9. The instructor is approachable in terms
of answering questions inside and outside
the classrooms GIVING THE STUDENTS
OPPORTUNITY TO LEARN BETTER.
10. The instructor is an EFFECTIVE teacher
for the development of the technological
skills of the student.
11. The computer laboratory in the school
is WELL- ESTABLISHED GIVING THE STUDENT an
environment where they can learn and apply
the knowledge he/she acquired in hands-on
manner.
12. The computers in the computer laboratory
are readily available, sufficient and
functioning well, GIVING EVERY STUDENT EQUAL
OPPORTUNITY TO LEARN through the use of the
computer.
13. The accounting software and tools are
readily available, appropriate and are updated helping the students to expose
themselves in different accounting software,
thus GIVING THEM AN OPPORTUNITY TO TRAIN
themselves and acquire expertise to these
technologies.
VS
Total
Mean
15
88
117
16
239
3.19
30
84
96
24
238
3.17
15
52
96
38
209
2.79
20
64
105
32
225
10
104
90
32
237
3.16
64
120
28
221
2.95
60
114
36
218
2.91
10
32
114
48
207
2.76
30
72
93
32
231
3.08
10
84
96
36
228
3.04
10
32
66
52
17
177
2.36
20
66
58
18
167
2.23
10
36
69
52
15
182
2.43
20
72
56
17
170
2.27
10
16
84
44
19
173
2.31
*Grand Mean:
2.78
*Grand Mean:
41.65/15=2.78
CURRICULUM
VITAE
RACHAEL B. BARAQUIEL
Address: LOWER STA. CRUZ, RAGAY,
CAMARINES SUR
Contact Number: 09108471948
EDUCATIONAL BACKGROUND
ORGANIZATIONAL AFFILIATIONS
SKILLS
CHARACTER REFERENCES
EDUCATIONAL BACKGROUND
ORGANIZATIONAL AFFILIATIONS
SKILLS
CHARACTER REFERENCES
EDUCATIONAL BACKGROUND
ORGANIZATIONAL AFFILIATIONS
SKILLS
CHARACTER REFERENCES
Beverly M. Postrado
Pag-oring Neuvo, Libamanan, Camarines Sur
EDUCATIONAL BACKGROUND
ORGANIZATIONAL AFFILIATIONS
2013
SKILLS
CHARACTER REFERENCES
Edith J. Jarabejo
Ragay Water District, Cashier
Ragay, Camarines Sur
+63910869433