Perception on Revised Curriculum and Grading System:

Determinants of Student Assistants’ Work and Academic Performance

Taking Bachelor of Science in Accountancy

In Partial Fulfillment

Of the Requirement in

Synthesis 101

By

Camille Love G. Arbutante

Cherry Mae V. Prudente
Daryl Mae B. Waresa
Joseph B. Quinicot
Edmalyn C. Valdez
Francis Dico

October 2017

i
 Abstract
This study focuses on the relationship of the grading system and

revised curriculum of the accountancy program to the work and the

academic performance of the working students taking up BSA course. It

also shows whether the revision in the curriculum has a negative or

positive view from the students, especially those working students. The

study also helps the teacher to evaluate where or what is the weakness of

each student, when it comes to the topics they were discussing for them

to give remedy to it. Since one of the manifested reason why the students

fail was the teaching factor or the strategy of the teachers. The study covers

those Student Assistants of the institution who are taking up Bachelor of

Science in Accountancy. It also discussed about the benefit it gives to a

student who’s working while studying because of the experience they get,

but also a drawback wherein they have to give so much effort and manage

their time since they are both working and studying. The researchers

gathered information to use in knowing the perception of the students on

the revised curriculum and the grading system that the school

implemented, and its relationship to the performance on work and

academic of the student assistants. The researchers also conducted a

survey that pertains to the said topic, wherein the Student Assistants in

the BSA program would be the respondents. And the result is shown in

this research paper, also the researcher used various methods in treating

and measuring the data gathered for the study. The aim of the researchers

ii
is to know the opinion of the students to the revised curriculum and

grading system, and identify its effect to the students in the BSA program

specifically the student assistants. Also, if such changes made an impact

to the work and the academic performance of a Student Assistant enrolled

in BSA program.

iii
 Acknowledgement

The researchers are grateful to the God for the good health and well-

being that were necessary to complete the research. In performing the

research, the researchers had to take the help and guidance of some

respected persons, who deserve our greatest gratitude. The completion of

this research gives us much pleasure.

To Mr. Jay Raymond Delfin, our research adviser for his guidance,

considerations, time and effort in correcting this research proposal;

To Mr. Jundee Roxas, for his comments that help us to improve our

research;

To the administrator and faculty of HCDC for letting us to conduct

this research proposal;

To the respondents for sharing their time in answering the survey

questionnaire;

To our beloved parents who gave their love, understanding and

unconditional support that made this research possible.

To our friends especially Mr. Franco & Ms. Dano who shared their

knowledge about our proposal and for suggesting ideas that help us.

The Researchers

iv
 Table of Contents

Pages

Title Page i
Abstract ii
Acknowledgement iv
Table of Contents v
List of Tables vii
List of Figures viii
CHAPTER 1
The Problem and Its Scope 1
Rationale of the Study 5
Related Literatures 8
Related Studies 14
Theories and Concepts 17
Statement of the Problem 20
CHAPTER 2
Methodology 21
Research Design 21
Research Environment 22
Respondents of the Study 22
Research Instruments 22
Data Gathering Procedures 23
Data Analysis 23
CHAPTER 3
Results and Discussions 26

CHAPTER 4
Conclusion 31
Recommendation 32
References 34

v
Appendices
A. Letter of Approval 37
B. Survey Questionnaire 38
C. Statistical Result 40
Curriculum Vitae 42

vi
 LIST OF TABLES

Table Pages

1 Scaled Responses 24

2 Data Scale and Interpretation 25

3 Students perception on grading system 26

4 Students perception on revised curriculum 27

5 Extent of the academic performance 28

6 Extent of the working performance 29

7 Test on the relationship of grading system 30

and curriculum to working performance
and academic performance

vii
 List of figures

Figure Pages

1 Conceptual framework of the Study 19

viii
 CHAPTER 1

Problem and Its Scope

The Bachelor of Science in Accountancy (BSA) prepares students for

entry into a variety of fields in accountancy, including corporate

accounting, accounting information systems, and governmental

accounting, as well as entry into graduate programs such as law (Richard

Bloom, 2013). Moreover, its primary focus is not limited to business

subjects, but to other fields as well, such as banking and finance,

government, social services, education, and more. The program also

teaches students to integrate information technology concepts into

business systems, in order to create a more systematic and organized way

of storing business related data. As a student, you will be taught

computerized accounting systems, and basic understanding of computer

programming and auditing systems (Singer and Wiesner, 2013).

The program also instills in students the importance of

computational and communication skills both in written and oral English.

Bloom; state that BSA is quite a difficult course. Many students end up

shifting to other courses because they cannot withstand the demands of

accountancy (Bloom, 2013). Although it requires only basic mathematical

operations, what makes it difficult is the use of analytical and logical

thinking. Rigid training and a challenging board exam complete the list of

obstacles for this course (Singer and Wiesner, 2013).

1
 Due to the course’s difficulty in nature, Philippine Board of

Accountancy increase the level of standard in the program, not just in

gaining high grades but in increasing their capacity to answer economic

difficulties. Chairman of the Board of Accountancy, Joel Tan-Torres, a

consultation dialogue to discuss proposed changes to the Accountancy

Law has been reset to April 20, 2016 at 3PM in the PICPA Shaw, “Republic

Act No. 9298 or the Accountancy Law was passed way back in 2004.

Several years have lapsed and major developments in the accountancy

sector have since evolved since the passage of our law. There is now an

imperative need to amend our law to make this more relevant

and pertinent to the needs of the times and our profession” (PICPA, 2016).

Another changes implemented with some school in the Philippines

is the Zero-based grading system. According to the June-August 2011

issue of the Adamson Chronicle, the official student publication of

Adamson University, the VPAA Memo, No.12, S. 2011 popularly known as

the “zero based grading system” implemented last August 16, 2011, is a

revitalized grading system that would raise the mark required to pass a

subject to 70% grade in both lecture and laboratory components if any.

Students can only earn a “pass or fail” mark for their subject except for

output-based subjects such as thesis or internship (Ramak, 2011). These

changes affect accountancy students in their academic strives and

motivation, either negative or positive. According to Global Journal of

Management and Business Research, some factors were also disturbing

2
the capacity of students to perform well, this includes: gender, age,

teaching faculty, students schooling, father/guardian social economic

status, residential area of students, medium of instructions in schools,

tuition trend, daily study hour and accommodation as hostelries or day

scholar were numerous elements that affects students’ performance (Irfan

Mushtaq and Shabana Nawaz Khanin, 2012).

Moreover, some students nowadays sent themselves at school

independently as their parents should be doing for them. Working

students experienced some potential problems and challenges, and some

potential difficulties can be extrapolated from the nature of a young

teenage workforce and the nature of the workplaces, these were largely

absent in the two companies researched because the companies already

had policies in place that addressed the potential problems (NSW

Commission for Children & Young People 2005).

In this study, the researchers want to identify if changing the

curriculum would affect the students in the accountancy program

academically and to those working students in their performance in work.

For instance, in St. Mary’s College in California in their proposal on revised

curriculum, it requires courses in essential business areas such as

finance, marketing, operations, communications and strategy. “This will

improve the success of our students’ post-graduation” The faculty of the

Accounting department strongly feel that “the revised undergraduate

3
Accounting program will better meet our students’ needs and help us be

competitive with other accounting programs offered by peer institutions”

(PCC Review and Approval, SEBA’s Internal Program Review, 2011). In

Holy Cross of Davao College, BS in accountancy program, modifies its

curriculum from a four-year to a five-year course of study effective SY

2012-2013 to achieve higher quality education, the new curriculum is in

conformity with the Commission on Higher Education Memorandum

Order Number 3 Series of 2007. According to Ms. Ofelia Sevilla, the BSA

program head at that time, “every second semester, we observe the

decrease in the population of first years. The researchers identified the

factor for the said decrease to be accounting fundamental course that was

introduced in the first semester. The researchers conclude that the first

year BSA students were not ready to tackle a major course since

accounting was not offered in high school,” (HCDC.edu)

Another factor researcher considers is the grading system of the

program, for some school implemented the zero-based grading system.

For instance, the grading system of University of Hawaii is a problem,

students care about the grades. Some of them worried about it if they

didn't make “A” in classes. Some of them are afraid of failing the course.

The grading system of the university makes the students work hard if they

want to get good grades (Christine Galiza and Michelle Saoit, 2007). The

new grading system of Adamson University as well, has already surpassed

UP standards – the home of the country’s scholars, when the passing mark

4
was raised to 70%. The students felt helpless with this kind of system as

everyone was used to the 50% standard (Ramak, 2011). Many students

were furious about this and lead to numerous protests. Either would it

have been loud through shouting outside along San Marcelino, or it may

have been the silent protests wherein students and professors wore black

t-shirts on washday. The teachers tried to file a TRO against the grading

system, but unfortunately, they have failed. This issue was also present

internationally.

Rationale of the Study

This study aims to determine the relationship in perception on

grading system and revised curriculum to work and academic performance

of Bachelor of Science in Accountancy (BSA) students of Holy Cross of

Davao College (HCDC). The primary beneficiaries of this study are the

student assistants or working students and regular students. This study

will be able to disseminate or relay the information to students, especially

to those who works. If the result of this study state that the stated changes

favored the learning environment of the students, students will acquire

more opportunity and make the Certified Public Accountant board

examination far more possible. If the result state the other way, the

students will be given more time to cope or adjust to change and

consideration for whatever they felt difficult. This study benefits more the

5
working students, for they were given less time to focus in their multiple

tasks, this is also a way to finally hear the side of the working students.

The teaching personnel are also the beneficiaries of this study. Since

they were also part in context of this change, the related information will

be much needed. If the perception of the students is positive or negative,

this will help the teachers to know where they will place their focus.

Teaching factor is the most manifested reason the student may fail.

Unfortunately, teachers give “mercy grades” to students who work at the

same time, consequently being unfair to other regular students. This will

also help them to improve what has been lacking for the past years that

have a minimal number of board passers.

The last beneficiary will be this institution; this study will help them

to identify if the change does affect the student better or worse. This will

also give opportunity for those students wants to work as well. The Student

Assistant Scholarship Organization sometimes discouraged scholars to

take BSA for they find the course hard. With the help of this research,

more perceptions will be introduced if the course really put the work at

stake or not. The BSA department will likely to benefit more on this

research, for the past years, the passing rate of the CPA board exam was

very small, and this research will help explain if the changes implemented

has a good impact or otherwise in students learning thereby increasing

6
their knowledge in providing what is lacking in students’ learning

environment so as to increase the passing rate of this institution.

The scope of this study is only within those from the Student

Assistant Scholarship Organization, taking up Bachelor of Science in

Accountancy program of Holy Cross of Davao College in all year level. In

other word, BSA students who are not working in this institution are not

part of this study, as well as those student assistants who were enrolled

in other department and colleges. Moreover, the time frame of this study

is within the first semester only of SY 2017-2018.

7
 Related Literatures and Studies

This chapter covers the related topics and ideas provided by some

authors of books and articles. The conduct of gathering these ideas are

through internet and other sources to aid the research. It talks about the

related issues about grading system and revised curriculum on how it

affects to Accountancy student assistants’ work and academic

performance.

Related Literatures

The Grading Systems

McClure and Spector in an article entitled “An Examination of the

Impact of Grading Policies on Students’ Achievement”, a smaller difference

between any two given grades gives students a greater possibility of being

able to improve their grade during the course of the semester. Validation

of these arguments would support the notion that setting higher standards

in accounting courses will increase student success in the classroom and

subsequently lead to a higher probability of achievement on professional

exams (McClure and Spector, 2004). Furthermore, as suggested by Figlio

and Lucas, this result may be more pronounced for lower ability students

in high-student-ability classes—a situation that clearly applies to

university students in an accounting curriculum. As the risk of non-

passing grades increases—due to higher standards and/or high-ability

cohorts—lower ability students may be more significantly motivated than

8
higher ability students who do not perceive such risks. That is, the high-

ability students know they will be fine under either standard (Figlio and

Lucas, 2004).

According to Caneva in her article entitled “For students’ sake, say

no to ‘No-Zero Policy’ on grading”, she said that due to students’ laziness,

giving zeroes for the work they did not turn in will basically have an

impact. Many students tried to make up the zeroes for partial credit

through tutoring sessions. She argues that in spite of these efforts, only

59 percent of our students were considered on track to graduate. (Caneva,

2013). However, Ramak on his “You fail with one zero! –the performance

based grading system”, The new grading system of Adamson University

has already surpassed University of the Philippines (UP) standards –the

home of the country’s scholars when the passing mark was raised to 70%.

The students felt helpless with this kind of system as everyone was used

to the 50% standard. And since it is zero-based, it practically meant that

a single zero from any quizzes, projects, seat works, assignments or term

tests can lead to big-time downfall (Ramak, 2011).

9
 Revised Curriculum

Revisions in the accounting curriculum mandated by the (AICPA)

added the 150- credit rule that has been adopted by 43 states in America

(Taylor & Rudnick, 2005). According to Dr. Atul Bansal, in his “An

Empirical Study of Teaching Ethics on Accountancy Students”, he

inscribed that accounting curriculum in higher education should also

focused on the role of ethics, values, and integrity in accounting. The

increasing visibility of accounting scandals during the past decade and the

regulatory compliance response to these scandals through the Sarbanes-

Oxley Act of 2002 and Securities and Exchange Commission oversight has

raised the importance of ethics, values, and integrity in the accounting

profession. This includes incorporating values and ethical behavior into

accounting courses to show that a business decision is not just about the

numbers (Bansal, 2014).

Massey and Van Hise discussed the advantages of using trained

ethicists, but acknowledged the problem of limited resources and

recommended that accounting faculty train and prepare for the role

(Massey and Van Hise, 2009). In accordance to the study, Blanthorne,

Lovar, and Fisher’s research concluded that the accounting faculty was

most suited to teach ethics in accounting classes (Blanthorne, Lovar, and

Fisher, 2007). Massey and Van Hise and Blanthorne et al. also noted that

accounting faculty was intimidated by the prospect to teach ethics in

10
accounting courses because they felt unqualified. The literature widely

agrees that including values and ethics in accounting curriculums and

courses –Blanthorne et al.’s research concluded that accounting faculty

overwhelmingly agreed with integrating ethics in courses.

Various sources have also expressed concern about deficiencies in

the generic skills and core competencies of accounting graduates. The

traditional accounting curriculum has been criticized for being “rule-based

and demanding rote memorization; with students being trained rather

than educated”, and as a result of perceived deficiencies, a number of

organizations and academics have called for change (Carr & Mathews,

2004).

Some other observations and criticisms about contemporary

accounting education appear below:

1. Suggested changes in accounting education have had an

accretion approach to improvements. Accounting education reforms have

lacked an integrative ongoing scheme for implementing recommendations

(Black 2012).

2. Accounting education may have “a perilous future” (Albrecht and

Sack 2000). The validity of accounting “as an academic discipline” has

been questioned (Demski 2007, Fogarty and Markarian 2007); Fogarty and

Markarian (2007) concluded that “academic accountancy is now in

decline”.

11
 3. Demski argues that “our instruction has become first-job

vocational. Accounting majors are treated to a litany of rules and even

tutoring in how to look up additional and newer rules”. There is a short-

term focus in accounting education on entrylevel preparation (Demski,

2007).

4. Accounting education emphasizes production of accounting data,

and not strategic and other uses of accounting information. This may hurt

the aspiring professional accountants’ competitive edge in the marketplace

(AICPA, 2011) and value-chain (Elliott and Jacobson 2002).

5. Benefits of higher education have been accepted generally but the

cost-benefit differential of college education has been questioned.

Accounting education is not immune to this criticism, though a recent

study’s findings suggest that “an undergraduate degree in accounting is a

worthwhile investment” (Schadrie et al., 2012).

Student Assistants’ work/ Working Students

William Frierson in his article entitled “Work Experience Essential

to College Students Looking for Jobs in Accounting and Finance” told

everyone that; if you are a college student who wants a job in accounting

or finance, make sure you have some work experience under your belt

(Frierson, 2014). “There are strong demand at all levels for skilled –and

experienced –accounting and finance professionals today,” said Max

Messmer, while good grades used to be enough to land your first job,

12
professional work experience has become increasingly critical for entry-

level applicants in a competitive hiring environment (Messmer, 2014).

According to Sharon in her article entitled “How to be a Great

Accountant –Work in Accounting while in college”, she stated that work in

the field at an entry level while still in school helps gain knowledge since

lack of knowledge may fail you in your work, but the knowledge of how to

work in accounting is critical to your success (Sharon, 2013).

Alex Miller posted an article entitled “Importance of Work

Experience”. One of the very best ways to stand out from the crowd and to

show enthusiasm and dedication for a career in accountancy is to have a

significant amount of work experience to be able to draw upon. In today’s

competitive job markets it is important to have an all rounded set of skills,

as it will be a key advantage when looking to secure a role. Gaining work

experience is essential and will significantly develop commercial skills, as

well as understanding about working in a corporate environment. Apart

from a good academic record, companies value excellent soft skills like

communication, commercial awareness and flexibility; these kinds of skills

are especially important in a team-based company and will provide

invaluable commercial awareness (Miller, 2015).

13
 Related Studies

This part of paper contains the findings and conclusions of

some related studies. Such findings and conclusions serve as guide in the

process of conducting this current study. Pieces of information coming

from the identified related researches serve as backbone of this present

study.

In the study conducted by Penny R. Clayton in her study

“Accounting Curriculum Redesign: Improving CPA Exam Pass-rates at a

small University” in Drury University he concluded that several historical

events have influenced accounting education over the years and it

continues to be an emphasis on greater accountability in the profession.

As rules and international accounting standards expand, the ongoing need

for education revision will likely continue as well and the process of

obtaining CPA certification will remain a challenging experienced for

students and one that accounting educators can help students achieve. In

turn, the said university has shown that curriculum improvements can

lead to improve pass rates for accounting students (Clayton, 2012). In a

related study conducted that aims to analyze the initial reactions of the

Bachelor of Science in Accountancy students with regards to the

implementation of the 5-year curriculum. It aimed to help the accountancy

program to determine the personal feedbacks of the students with regards

to the arrangement of the subjects itself set forth in the new curriculum,

14
the students perceive the changes to be beneficial on their part. Since the

students are looking forward to extensive review subjects that will assist

them in their preparation for the board exam (Balili, 2014). In the study

conducted by Bravo, the researchers concluded that the implementation

of zero-based grading system affects the academic performance of the

students negatively. On the other hand, it was described that the students

were motivated to attend class and listen to class discussion every day.

However, this contradicts to the results of the performance of the students,

which reveals that most students performed negatively under zero-based

grading system. Thus, it was understood that attending class daily do not

assure that students will pass the subject or comprehend on the lessons

positively. Moreover, the researchers also concluded that this implemented

grading system did not improve most of the academic performance of the

students (Bravo, 2010). Another study said that grading and reporting are

not essential to the instructional process, that teachers do not need grades

or reporting forms to teach well, and students can and do learn many

things well without them. Various grading and reporting methods are used

to communicate the achievement status of students to their parents and

other interested parties, provide information to students for self-evaluation

and select, identify, or group students for certain educational paths or

programs, provide incentives for students to learn, lastly to document

students' performance to evaluate the effectiveness of instructional

programs. Also in their findings they add that grading and reporting

15
require inherently subjective judgments, that grading is a process of

professional judgment and the more detailed and analytic the grading

process, the more likely it is that subjectivity will influence results. Being

subjective does not mean that grades lack credibility and are indefensible

because teachers know their students, understand various dimensions of

students' work, and have clear notions of the progress made, their

subjective perceptions can yield very accurate descriptions of what

students have learned. Most students view high grades as positive

recognition of their success, and some work hard to avoid the

consequences of low grades (Gurkey & Pollio, 2012)

16
 Theories and Concept

The ‘zero-sum approach’ states that employment during

university studies imposes constraints on the use of time: as the time of

work increases, the time students can dedicate to study decreases. Thus,

according to this perspective, there is a strong trade-off between study and

employment. An hour spent to deliver pizzas, working in a call-center or

in an office is an hour not spent studying, attending classes, preparing for

examinations or sleeping (Bozick 2007). Furthermore, employment during

higher education implies fewer opportunities of interaction with other

students and professors, and reduces participation in extra-curriculum

activities within university. The small fraction of time spent in the

academic environment, interacting with peers may not let a complete

identification with the ‘student role’, and this could imply a shift in

individuals’ priorities, making employment more important than academic

persistence or success (Tinto, 1975; Marsh, 1991; Braxton and Hirschy,

2004). Moreover, in many situations the simultaneous condition of worker

and student may involve overloading commitment, increasing

psychological stress and anxiety related to fear of academic failure 7

(Robotham, 2008). Therefore, since attending lectures, study hours, and

extracurricular participation have a beneficial effect on academic

performance (Hanks and Eckland, 1976; Misra and McKean, 2000;

Arulampalam et al., 2011), and, in turn, working during higher education

is likely to decrease the time devoted to these activities, it may have a

17
negative effect on academic progression. Thus, the zero-sum approach

predicts that working students will have a slower academic progression

compared to non-working students and this disadvantage will persist even

controlling for other characteristics, because of the intrinsic

characteristics of the work experience. Second, according to the ‘negative

selection-to-work’ hypothesis, it is likely to find that nonworking students

have better academic performance and progression than working

students. However, these differences may be related not to the negative

effect of employment per se, but to observed or unobserved pre-existing

differences between the two groups of students, such as social

background, ability and motivation (Warren et al., 2000; Warren, 2002).

Working students can be systematically different from nonworking

students: for example, they can show a higher propensity to work because

they obtained poor grades in their previous school stages, or they consider

academic success less important than other students do. Therefore,

working students’ poor performance may reflect a process of academic

disengagement that begins before the students enter the labor market.

Therefore, the ‘negative selection-to-work’ approach predicts that

differences in academic progression among nonworking students and

working students will disappear once their pre-existing characteristics are

controlled for.

18
 Academic Performance

Perception on  Class
Grading System participation
 Class standing

Perception on Work performance

Revised
Curriculum
 Evaluation
 Attendance

Figure 1. Conceptual Framework of the Study

The above conceptual framework represented the flow of the study.

The independent variables (perception on grading system, perception on

revised curriculum) were used as bases primarily for identifying significant

relationship of the dependent variables; academic performance (class

participation, class standing) and work performance (evaluation,

attendance) of the respondents. On the other hand, the framework

represents the purpose of the researchers in giving an input that was

designed to give an orientation and awareness program for the

respondents.

19
 Statement of the Problem

This study aims to determine the relationship in perception on

grading system and revised curriculum to student assistants’ works and

academic performance taking up Bachelor of Science in Accountancy at

Holy Cross of Davao College.

This study attempts, to answer the following questions:

1. What is the students’ perception on grading system of respondents?

2. What is the students’ perception on the revised curriculum of

respondents?

3. What is the extent of the working performance of the respondents?

4. What is the extent of academic performance of the respondents?

5. Is there a significant relationship of perception on grading system

and revised curriculum to student assistants’ work and academic

performance?

Ho1 There is significant relationship on grading system and revised

curriculum to student assistants’ work and academic performance.

Ho2 There is no significant relationship on grading system and revised

curriculum to student assistants’ work and academic performance.

20
 CHAPTER 2

METHODOLOGY

The researchers presented and offered the different kinds of

methods used during the conduct of study. It includes research design,

research instrument, respondents, sampling techniques, data gathering

procedure and data analysis tools.

Research Design

This research was a correlation type of research since it was

primarily concerned with the relationship of variables involved. The

research design below showed a basic flow of study that is, from the input

to output design. The diagram displayed that the respondents of the said

study were all “Student Assistants’ of BSA Program”. The research used a

survey questionnaire in gathering data. The statistical tool used is

Frequency & Percentage, Weighted Mean, Chi-square and Regression

Analysis.

Data to Gather Respondents Source Statistical Output

of Data Tools
Academic Performance
(class participation, class
attendance, and standing)
Work performance
(Evaluation and
All Students Frequency Input
Attendance)
Assistants’ of SASP & design for
Perception on Grading
Bachelor in Percentage, Student
System (SA who
Science in Survey Weighted Assistants’
struggled, failed and
Accountancy Question mean, Chi- Awareness
passed)
naire square and orientation
Perception on revised
Regression program
Curriculum (Students who analysis
are in favor in 4-year
curriculum to 5-year
curriculum

21
 Research Environment

This study was conducted in the school that provides affordable

quality catholic education especially the less fortunate in the Holy Cross

of Davao College located at Sta. Ana Avenue, Davao City.

Respondents of the Study

In this study, all year levels of student assistants taking up Bachelor

Science in Accountancy (B.S.A.) will serve as respondents. The researcher

used quota sampling since number of respondents was specifically

identified. The total population of respondents are 22, 8 from third year

BSA student assistants, 9 from fourth year BSA student assistants and 5

from fifth year BSA student assistants of the Holy Cross of Davao College

(HCDC). There were no respondents coming from first year and second

BSA students because of the implementation of the K-12 program.

Research Instrument

Information for this study was retrieved by using survey

questionnaires. The latter was composed of questions that were needed

and capable of answering the statements presented in the statement of the

problem section of this study. The survey method and questionnaire were

made to serve as data input to be filled by the respondents. The data stated

22
and to be asked in the survey questionnaire were formulated by the

researchers, it is given to supply all the data needed for the researchers to

conduct sufficient study result.

Data Gathering Procedure

The study was conducted by the researchers following a certain

procedure in gathering the data needed. First, the researchers wrote a

letter addressing the SASP coordinator, Mr. Arnold Q. Barillo to get

information with regards to student assistants’ population taking up BSA.

Second, questionnaires were subjected for validation of the research

teacher. Then the questionnaires were distributed to the respondents to

distinguish their perception regarding the revised curriculum and grading

system, the respondents’ academic and work performance. When all the

necessary data were gathered and retrieved, the researchers then treat the

data using the SPSS.

Data Analysis

To treat the data, the researchers used different kinds of statistical

tools. First, the researchers used weighted mean in treating the data on

the perception on revised curriculum and grading system, and frequency

23
and percentage to treat the data on academic and work performance of the

respondents.

Lastly, Regression analysis was used to measure the level of

significance in which the perception on revised curriculum and grading

system affects the academic and work performance of the respondents.

Table 1. Scaled Responses

NUMERICAL
INTERPRETATION DESCRIPTION
VALUE

The respondent’s perception

5 Strongly Agree
strongly agree to the idea.

4 The respondent’s perception

Agree
agree to the idea.

3
The respondent’s perception fair
Fair
to the idea.

2 The respondent’s perception

Disagree
disagree to the idea.

1
The respondent’s perception
Strongly Disagree
strongly disagree to the idea.

24
Table 2. Data Scale and Interpretation
RATE RANGE/MEAN INTERPRETATION DESCRIPTION

The respondent’s
perception strongly agree
5 4.50-5.00 Strongly Agree
to the particular
question.

The respondent’s
4 3.50-4.49 Agree perception agree to the
particular question.

The respondent’s
3 2.50-3.49 Fair perception fair to the
particular question.

The respondent’s
2 1.50-2.49 Disagree perception disagree to
the particular question.

The respondent’s
perception strongly
1 1.00-1.49 Strongly Disagree
disagree to the particular
question.

25
 Chapter 3

Results and Discussions

In this chapter, the output and results of the research from the

survey being conducted by the researchers were been presented. This

includes interpretation and analysis of the statistical data that was being

tested as basis for the conclusion and recommendation in this research.

Table 3. STUDENT'S PERCEPTION ON GRADING SYSTEM

GRADING SYSTEM MEAN INTERPRETATION
1.1 Zero-based grading system helps
3.4583 FAIR
lessen lazy students in the program.
1.2 Zero-based grading system increases
the passing rate of the program in the 3.4167 FAIR
board exam.
1.3 Zero-based grading system increases
the number of failed students in the 4.2500 AGREE
program.
1.4 Zero-based grading system increases
the disappointment of competitive 3.1667 FAIR
students.
1.5 Zero-based grading system increases
the number of grade conscious 3.8750 AGREE
students.

In Table 3. most of the respondent’s perception on grading system

fairly agrees to the variables HELPS LESSEN LAZY STUDENTS IN THE

PROGRAM, INCREASES THE PASSING RATE OF THE PROGRAM IN THE

BOARD EXAM and INCREASES THE DISAPPOINMENT OF COMPETITIVE

STUDENTS. However, in the in the variables INCREASES THE NUMBER

26
OF FAILED STUDENTS IN THE PROGRAM and INCREASES THE

NUMBER OF GRADE CONSCIOUS STUDENTS, respondents agreed it.

Table 4. STUDENT'S PERCEPTION ON REVISED CURRICULUM

REVISED CURRICULUM MEAN INTERPRETATION
2.5 Adding one year assures the students
3.1667 FAIR
preparation for the board exam.
2.1 Removing mock board examination is
2.9167 FAIR
favorable to students.
2.2 Adding subjects relative to course
outline enhances the preparation of 3.6250 AGREE
students to board exam.
2.3 Inclusion of business ethical subject
helps students knows qualitative 4.0000 AGREE
decision.
2.4 Curriculum improvements can lead
to improve pass rates for accounting 4.0000 AGREE
students.

In Table 4. most of the respondents agrees to the variables ADDING

SUBJECTS ENHANCES THE PREPARATION OF STUDENTS TO BOARD

EXAM, INCLUSION OF BUSINESS ETHICAL SUBJECTS HELPS

STUDENTS KNOW QUALITATIVE DECISIONS and CURRICULUM

IMPROVEMENTS CAN LEAD TO IMPROVE PASS RATES FOR

ACCOUNTING STUDENTS. However, respondents fairly agree in the

variables ADDING ONE YEAR ASSURES THE STUDENTS PREPARATION

FOR THE BOARD EXAM and REMOVING MOCK BOARD EXAMINATION

WAS FAVORABLE TO STUDENTS.

27
Table 5. Extent of the academic performance
ACADEMIC PERFORMANCE MEAN INTERPRETATION
3.4 Student is more motivated to study
3.6667 AGREE
because of zero-based grading system.
3.2 Increasing pressure and implementing
zero-based grades does not assure
3.7083 AGREE
improvement most of the academic
performance of the students.
3.3 More students under zero-based
grading system have been affected 3.4167 FAIR
negatively.
3.4 Most students view high grades as
4.2500 AGREE
positive recognition of success.
3.5 Attending class daily does not assure
that students will pass the subject or 3.7083 AGREE
comprehend on the lesson positively.

In Table 5. most of the respondents agree to the variables

STUDENTS IS MORE MOTIVATED TO STUDY BECAUSE OF ZERO-

BASED GRADING SYSTEM, INCREASING PRESSURE AND

IMPLEMENTING ZERO-BASED GRADES DOES NOT ASSURE

IMPROVEMENTS MOST OF THE ACADEMIC PERFORMANCE OF

STUDENTS, STUDENTS VIEW HIGH GRADES AS POSITIVE

RECOGNITION OF SUCCESS and ATTENDING CLASS DAILY DOES NOT

ASSURE THAT STUDENTS WILL PASS THE SUBJECTS OR

COMPREHEND ON THE LESSON POSITIVELY. However, respondents

fairly agree to the variable MORE STUDENTS VIEW HIGH GRADES AS

POSITIVE RECOGNITION OF SUCCESS.

28
Table 6. Extent of the working performance
WORKING PERFORMANCE MEAN INTERPRETATION

4.5 Increasing pressure in the program

affects the duty and work 4.1667 AGREE
performance of the working students.
4.2 Zero-based grading system is a risk
to the extent of the working 4.4167 AGREE
students.
4.3 Working students had difficulties in
adapting various changes in the 3.8750 AGREE
program.
4.4 Work will likely to be sacrificed
whenever students failed in his/her .1250 AGREE
subject.
4.5 Night time studying in the subject
3.5000 AGREE
result in tardiness.

In Table 6. most of the respondents agree to the variables

INCREASING PRESSURE IN THE PROGRAM AFFECTS THE DUTY AND

WORK PERFORMANCE OF THE WORKING STUDENTS, ZERO-BASED

GRADING SYSTEM WAS A RISK TO THE EXTENT OF THE WORKING

STUDENTS, WORKING STUDENTS HAD DIFFICULTIES IN ADAPTING

VARIOUS CHANGES IN THE PROGRAM, WORK WILL LIKELY TO BE

SACRIFICED WHENEVER STUDENTS FAILED IN HIS/HER SUBJECT and

NIGHT TIME STUDYING IN THE SUBJECT RESULT IN TARDINESS.

29
Table 7. Test on the relationship of grading system and revised curriculum
to academic and working performance.
INDEPENDENT P-
V DEPENDENT V VALUE DESCRIPTION INTERPRETATION
ACADEMIC 0.01 Reject Ho Significant
GRADE
WORKING 0.07 Accept Ho Insignificant
ACADEMIC 0.03 Reject Ho Significant
CURRICULUM
WORKING 0.05 Reject Ho Significant

Since the three relationships of four variables have P-Value of less

than .05, then the null hypothesis has to be rejected. But in the

relationship between perception on grading system and the working

performance of the respondents has no significant because grading system

is academic by nature whereas working performance does not give effect

to the grades of the students, therefore it is insignificant.

30
 CHAPTER 4

Conclusions and Recommendation

In this chapter of the study, it discusses about the findings of this

research based in the data that has been gathered and analyzed and

proceeds unto conclusion and giving recommendation to come up to a

possible and effective solution to aid the problem that this research finds

out.

CONCLUSION

The researcher based their primary conclusion from the given result

of the fifth statistical tool. The researchers used the Regression Analysis.

It was being used to identify that the independent variable particularly the

grading system and revised curriculum implemented are effective

predictors to student assistants’ academic and work performance.

Moreover, a question presented in the identification of the relationship

among the variables indicates that student assistants under the program

were affected by various changes in the curriculum and grading system. It

was then proved by the data’s being gathered in this research.

The results mean and appeal that Perception on revised curriculum

and grading system affects the student assistants’ work and academic

performance. It was easily observing that the program is difficult even to

non-working students. Thus, the changes implemented in accordance to

31
the standard, however it greatly affects the working students for failing the

subject will terminate their opportunity as a working scholar.

The clear manifestation of this research is in the extent of the effect

of the perception of the changes in the program that will affect the student

assistants. Conclusion is concerned how the student assistants were being

affected with those changes.

RECOMMENDATION

The researchers recommend that the department’s

implemented changes might help to provide better learning of students,

however they must provide an awareness program to motivate students in

the program as well as to identify problems the students are currently

facing.

Instead of zero-based grading system, the program should modify to

30-based grading system but increasing the cut-off grade to 80.

Every departmental examination should include an item analysis to

identify weaknesses among students thereby giving further assessment.

There must be qualifying exams in every end of the semester for

every major subject. This will be the assessment of student.

To give an orientation to students about the background of the

course and the pressure on the major subjects they have to take.

To inform aspirants, that by taking the course it requires a standard

not just for passing the subject but also for the board exam.

32
 Lastly, another study must be conducted in order to solidify the

result of this study and to improve the awareness of the student assistants

within this program.

33
 REFERENCES

Black, W.H.The Activities of the Pathways Commission and the Historical

Context for Changes in Accounting Education. Issues in Accounting

Education: August 2012, Vol. 27, No. 3, pp. 601-625 (2012).

Carr, S & Mathews, MR 2004, Accounting curriculum change and iterative

programme development: A case study, Accounting Education: An

International Journal, 13(Supp 1), 91-116 (2004).

Demski, J. Is accounting an academic discipline? Accounting Horizons

Vol. 21, No. 2 June 2007: 153–157 (2007).

Elliott, R. K., and P. D. Jacobson. The Evolution of the Knowledge

Professional. Accounting Horizons: March 2002, Vol. 16, No. 1, pp. 69-80

(2002).

Fogarty, T., and G. Markarian. An Empirical Assessment of the Rise and

Fall of Accounting as an Academ (2007).

Taylor, V. A., & Rudnick, M. Accounting education: designing a curriculum

for the 21century. Journal of American Academy of Business, Cambridge,

6(2), 321-323 (2005).

Schadrie, R., M.V. Lanen, A. Vandenberg, and J. Haen. A cost-benefit

analysis of accounting undergraduate education. Journal of Finance and

Accountancy.Vol 11. October 2012, pp. 1-6 (2012).

34
Websites:

http://docplayer.net/13775794-Critical-thinking-skills-and-teaching-

accounting-a-comparative-study.html(Date retrieved:July11,2016).

http://eprints.qut.edu.au/7240/1/7240_2.pdf(Date

retrieved:July14,2016).

http://ijbarr.com/downloads/2014/vol1-issue3/24.pdf(Date

retrieved:July11,2016).

http://journalofbusiness.org/index.php/GJMBR/article/view/721(Date

retrieved:July14,2016).

http://manoa.hawaii.edu/graduate/content/grading-policies(Date

retrieved:July14,2016).

http://www.aabri.com/manuscripts/131566.pdf(Date

retrieved:July15,2016).

http://www.bizresearchpapers.com/15%5B1%5D.Nicholas.pdf(Date

retrieved:July15,2016).

http://www.catalog.hawaii.edu/index.html(Date retrieved:July11,2016).

http://www.finduniversity.ph/majors/bs-in-accountancy-

philippines/(Date retrieved:July15,2016).

http://www.finduniversity.ph/universities/university-of-the-philippines-

manila/(Date retrieved:July15,2016).
35
https://www.atu.edu/jbao/spring2012/ACCOUNTING_CURRICULUM_R

EDESIGN.pdf(Date retrieved:July7,2016).

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EDESIGN.pdf(Date retrieved:July14,2016).

36
 Appendix A

(Letter of Approval)

September 25, 2017

MR. ARNOLD Q. BARILLO

Concurrent SASP Coordinator
Director for Institutional Affairs

Sir,

Greetings of peace and solidarity!

We, the BSA – 5th year students taking a research and methodology subject
particularly Synthesis. Together with my colleagues that also student
assistants’, we made a research paper about the “Perception on Revised
Curriculum and Grading System: Determinants of Student Assistants’
Work and Academic Performance taking Bachelor of Science in
Accountancy”.

In line with this, we would like to request from your good office to provide
us the list of student assistants who took Bachelor of Science in
Accountancy (BSA) from 1st year to 5th year as our respondents of the said
research.

Hoping for your consideration and positive response.

Thank you and more power.

Truly yours:

Arbutante, Camille Love

Dico, francis
Prudente, Cherry Mae
Quinicot, Joseph
Valdez, Edmalyn
Waresa, Daryl Mae

37
 Appendix B

(SURVEY QUESTIONAIRE)

Name: _____________________ Gender: ________

Age: _____________________ Year Level: ________

This questionnaire is conducted to assess the revised curriculum and grading system
determinants of student assistants’ work and academic performance.

Instruction: Kindly indicate your answer by checking (√) the responses we provided here
under. The rating scale with its interpretation is as follows:

1 – Strongly Disagree 3 – Fair 5 – Strongly Agree

2 – Disagree 4 – Agree

1.0 Grading System 5 4 3 2 1

1.1 Zero-based grading system helps lessen lazy

students in the program.
1.2 Zero-based grading system increases the passing
rate of the program in the board exam.
1.3 Zero-based grading system increases the number
of failed students in the program.
1.4 Zero-based grading system increases the
disappointment of competitive students.
1.5 Zero-based grading system increases the number
of grade conscious students.
2.0Revised Curriculum

2.1 Adding one year assures the student’s preparation

for the board examination.
2.2 Removing mock board examination is favorable to
students.
2.3 Adding subjects relative to course outline enhances
the preparation of students’ to board exam.
2.4 Inclusion of business ethical subject helps students
know qualitative decision.
2.5 Curriculum improvements can lead to improve pass
rates for accounting students.

38
3.0 Academic Performance

3.1 Student is more motivated to study because of

zero-based grading system.
3.2 Increasing pressure and implementing zero-based
grades does not assure improvement most of the
academic performance of the students.
3.3 More students under zero-based grading system
have been affected negatively.
3.4 Most students view high grades as positive
recognition of success.
3.5 Attending class daily does not assure that students
will pass the subject or comprehend on the lesson
positively.
4.0 Work Performance

4.1 Increasing pressure in the program affects the duty

and work performance of the working students.
4.2 Zero-based grading system is a risk to the extent of
the working students.
4.3 Working students had difficulties in adapting various
changes in the program.
4.4 Work will likely to be sacrificed whenever students
failed in his/her subject.

4.5 Night time studying in the subject result in tardiness.

39
 Appendix C
(Statistical Result)
Descriptive Statistics

Std.
N Minimum Maximum Mean Deviation

grade1 22 1.00 5.00 3.4583 1.14129

grade2 22 1.00 5.00 3.4167 0.97431

grade3 22 1.00 5.00 4.2500 1.07339

grade4 22 1.00 5.00 3.1667 1.34056

grade5 22 1.00 5.00 3.8750 1.26190

curriculum1 22 1.00 5.00 3.1667 1.20386

curriculum2 22 1.00 5.00 2.9167 1.10007

curriculum3 22 1.00 5.00 3.6250 0.96965

curriculum4 22 3.00 5.00 4.0000 0.65938

curriculum5 22 1.00 5.00 4.0000 1.02151

academic1 22 1.00 5.00 3.6667 1.23945

academic2 22 1.00 5.00 3.7083 1.08264

academic3 22 1.00 5.00 3.4167 1.13890

academic4 22 1.00 5.00 4.2500 0.89685

academic5 22 1.00 5.00 3.7083 1.39811

working1 22 1.00 5.00 4.1667 1.09014

working2 22 1.00 5.00 4.4167 1.05981

working3 22 2.00 5.00 3.8750 1.03472

working4 22 2.00 5.00 4.1250 0.94696

working5 22 1.00 5.00 3.5000 1.50362

40
Valid N (listwise) 22

Correlations

GRADE CURRICULUM ACADEMIC WORKING

GRADE Pearson 1 .790** .512* 0.373

Correlation

Sig. (2- 0.000 0.011 0.073

tailed)

N 22 22 22 22

CURRICULUM Pearson .790** 1 .442* 0.399

Correlation

Sig. (2- 0.000 0.031 0.053

tailed)

N 22 22 22 22

ACADEMIC Pearson .512* .442* 1 0.372

Correlation

Sig. (2- 0.011 0.031 0.073

tailed)

N 22 22 22 22

WORKING Pearson 0.373 0.399 0.372 1

Correlation

Sig. (2- 0.073 0.053 0.073

tailed)

N 22 22 22 22

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

41
 CURRICULUM VITAE

Camille Love G. Arbutante

Mahayag, Buhangin, Davao City

PERSONAL BACKROUND

Birthday :August 02, 1996

Birthplace :Davao City
Age :21 years old
Sex :Female
Civil Status :Single
Citizenship :Filipino
Religion :Roman Catholic
E-mail Address :camillelovearbutante023@gmail.com

EDUCATIONAL ATTAINMENT

Elementary :San Isidro Elementary School 2009

Secondary :Bernardo D. Carpio National High School 2013
Tertiary :Holy Cross of Davao College 2013-present

42
 Cherry Mae V. Prudente
Talisay, Ecoland, Davao City

PERSONAL BACKROUND

Birthday :February 13, 1997

Birthplace :Miluya, Paquibato Dist., Davao City
Age :20 years old
Sex :Female
Civil Status :Single
Citizenship :Filipino
Religion :Roman Catholic
E-mail Address :prudentecherrymae@gmail.com

EDUCATIONAL ATTAINMENT

Elementary :Megkawayan Elementary School 2009

Secondary :Malabog National High School 2013
Tertiary :Holy Cross of Davao College 2013-present

43
 Joseph B. Quinicot
Rambutan St., Ulha Village, Ulas, Davao City

PERSONAL BACKROUND

Birthday :Februay 17, 1996

Birthplace :Davao City
Age :21 years old
Sex :Male
Civil Status :Single
Citizenship :Filipino
Religion :Roman Catholic
E-mail Address :quinicotjoseph@gmail.com

EDUCATIONAL ATTAINMENT

Elementary :Talomo Central Elementary School 2009

Secondary :Talomo. National High School 2013
Tertiary :Holy Cross of Davao College 2013-present

44
 Daryl Mae B. Waresa
Zone 5, St. Jude, Buhangin, Davao City

PERSONAL BACKROUND

Birthday :July 23, 1997

Birthplace :Davao City
Age :20 years old
Sex :Female
Civil Status :Single
Citizenship :Filipino
Religion :Roman Catholic
E-mail Address :daryl.vink23@gmail.com

EDUCATIONAL ATTAINMENT

Elementary :Sta. Ana Central Elementary School 2009

Secondary :Davao City National High School 2013
Tertiary :Holy Cross of Davao College 2013-present

45
 Francis Dico
592-Talomo Beach, Talomo, Davao City

PERSONAL BACKROUND

Birthday :November 15, 1996

Birthplace :Cebu City
Age :20 years old
Sex :Male
Civil Status :Single
Citizenship :Filipino
Religion :Roman Catholic
E-mail Address :dicox12345@gmail.com

EDUCATIONAL ATTAINMENT

Elementary :Mambaling National Elementary School 2009

Secondary :Talomo National High School 2013
Tertiary :Holy Cross of Davao College 2013-present

46
 Edmalyn C. Valdez
Sta. Cruz, Binugao, Toril, Davao City

PERSONAL BACKROUND

Birthday :July 25, 1996

Birthplace :Sta. Cruz, Binugao, Toril Davao City
Age :21 years old
Sex :Female
Civil Status :Single
Citizenship :Filipino
Religion :Roman Catholic
E-mail Address :valdezedmalyn0725@gmail.com

EDUCATIONAL ATTAINMENT

Elementary :Binugao Elementary School 2009

Secondary :Doña Carmen Denia National High School 2013
Tertiary :Holy Cross of Davao College 2013-present

47