FACTORS AFFECTING THE ACCOUNTANCY STUDENTS’ PERFORMANCE

IN THE MOCK BOARD EXAMINATION

CHAPTER 1
INTRODUCTION
The perennial problem faced by both teachers and administrators is the academic
performance of students. Thus, every school aims to produce quality students, which is
reflected in their excellent academic performance. Lina (1999) stated that quality
education implies high level of instruction, training for critical training, adequate facilities
and learning materials, and provision of resources consonant with the status of the
country. However, Mock Board Examinations are now given emphasis with the vision that
the students can be globally competitive in the science and any field of accounting.
Mock Board Examination is an important simulation for accountancy students for
aspiring Certified Public Accountants. Moreover, it is a practice memento for CPA Board
Examination to become a professional licensed Certified Public Accountant. However,
Student’s academic performances are affected due to social, psychological, economic,
and environmental and personal factors.
The study focuses on the factors affecting the accountancy students’ performance
in the Mock Board Examination including its positive and negative factors and its schedule
among Accountancy students. The study may be helpful for college administrators, and
Accountancy students’ awareness in achieving a high quality education and good
academic performance.

Review of related literature

This chapter presents the information gathered from books, internet, unpublished
thesis journals, and other sources related to the study.
Academic Performance
Galiher (2006) and Darling (2005), used GPA to measure student performance
because they main focus in on the particular semester. Some other researchers used test
results or previous year result since they are studying performance for the specific subject
or year (Hijazi and Naqvi, 2006).
Mushtaq and Khan (2012) cited that communication, learning facilities, proper
guidance and family stress are the factors that affect the student’s performance.
Mock Board Examination
 Mock exams, if framed right, can be incredibly beneficial for students. Helping them
to see that is part of the challenge. They can help students to start revising early, to
practise effective revision strategies, to improve their knowledge, to familiarise
themselves with pressure, and act as a guide moving forward (Henry L. Roediger, III, and
Jeffrey D. Karpicke).
Doing mocks early enough in the year gives you time before the real thing to target
areas that need improvement. Mock exam results can identify how best to spend the
coming months for students. Also, Mock exams, if framed right, can be incredibly
beneficial for students. Helping them to see that is part of the challenge. They can help
students to start revising early, to practice effective revision strategies, to improve their
knowledge, to familiarize themselves with pressure, and act as a guide moving forward.
(The Science of Teaching and Learning, 2015).
On Student Related Factor
Time Management
Time management is extremely important, especially when it comes to university
students because it will boost their grades and enhance their productivity (Laurie &
Hellsten, 2002). However, most of the time students face problems like task aversion and
uncertainty, so they start to procrastinate because they lack organizational skills. As a
result, students will not be able to organize duties according to their priorities, so they get
distracted easily, ending up procrastinating. As we can see, time management is quite
essential to any university student, and it is one of the keys to higher academic
achievements (Kelly, 2004).
Preparation
Preparation for upcoming exams are one of the basic and essential and should be
given significance by students. Regular revision helps you retain information and improve
your understanding. To improve your exam performance, start your preparation right from
week 1 of semester. (Monash University, 2017)
Stress
According to Lazarus & Folkman (1984), stress is a mental or physical
phenomenon formed through one’s cognitive appraisal of the stimulation and is a result
of one’s interaction with the environment. The existence of stress depends on the
existence of the stressor.
Feng (1992) and Volpe (2000) defined stressor as anything that challenges any
individual’s adaptability or stimulates an individual’s body or mentality. Stress can be
caused by environmental factors, psychological factors, biological factors, and social
factors. It can be negative or positive to an individual, depending on the strength and
persistence of the stress, the individual’s personality, cognitive appraisal of the stress and
social support.
Effect on Grades
Students perform better if it has a significant effect in their grades. Furthermore,
they will exert more effort knowing that it has a bearing on their grades.

Teacher Related Factors

Rapisura (1997) citing Munariz (1980) strong stress that faculty-students
interaction influences effectively the classroom activities, hence, the teacher is important
factor in achieving academic performance.
Punzalan (2009) cited that among the factors that make up an effective teacher
are personality, intelligence and proficiency in communications. However, the most
appropriate responsive to increase the school performance is the skill in instructional
decision-making.

Conceptual Framework
INDEPENDENT VARIABLE DEPENDENT VARIABLE

Student Factor
A. Time Management
B. Preparation
C. Stress
D. Awareness on
STUDENTS’
Grades
PERFORMANCE
IN THE MOCK
BOARD
EXAMINATION
Teacher Factor
A. Communication
B. Teaching Skills
Statement of the Problem
This study aims to answer the following questions:
1. What is the relationship between time management and academic performance in
relation to the Mock Board Examination?
2. What is the relationship between student’s preparation and academic performance
in relation to the Mock Board Examination?
3. What is the relationship between stress and academic performance in relation to
the Mock Board Examination?

Hypothesis
1. The time management, preparation and stress are one of the factors that
greatly affect the Accountancy students’ academic performance with regards
to the Mock Board Examination.
2. Mock Board Examination have significant effect in the Accountancy Students’
academic performance.

Significance of the Study

The research is conducted to study factors affecting the accountancy students’
performance in the mock board examination. It benefits my co-fourth year Accountancy
students, and college administrators. They may gain information and insight, which they
can use in policy change in decision-making towards the improvement of student
performance and Mock Board Examination. Parents may gain valuable information and
may be challenged to give assistance where it is necessary.

Scope and Limitation of the Study

The respondents of this study were fourth year Accountancy students. It also
focused on the Accountancy professors in Accountancy Department.

Definition of Terms
The terms used in this study are defined for clearer views:
Student Academic Performance – Refers to the scholastic achievement and level
of student’s academic standing. It is the measure of the average of scholastic success in
all areas/subject called GPA.
Mock Board Examination – Refers to the simulation for the actual board exam. In
this study, it particularly refers to the Accountancy Students’ Mock Board Examination
and CPA Licensure Board Examination for the actual board exam.
 CHAPTER 2
Research Design
This study used the descriptive research method. This design is appropriate in this
study since it evaluated the factors affecting the work performance of the fourth year
Accountancy students in Notre Dame University.

Locale of the Study

The study will be conducted in Notre Dame University since the target respondents
are fourth year Accountancy students who are officially enrolled in this semester.

Respondents
The study focuses on the factors affecting the accountancy students’ performance
in the mock board examination. Therefore, the respondents are fourth year Accountancy
students who are officially enrolled in this semester.
Sample Size/Sampling Technique
The sample size would be 20 respondents chosen from the total population of the
fourth year BS – Accountancy Students in Notre Dame University.
Research Instrument
A survey questionnaire prepare for students used as a data-gathering instrument
in this study
The questionnaire for the student-respondents elicited data on the academic
performance, studying, time management, awareness and teaching method from the
teachers.
Data Gathering Procedure
The questionnaires was distributed with the permission obtained from our Adviser,
Sir Ronald G. Mamaril. After the permission was granted 20 questionnaires were
distributed to students.
Measurements/Treatment to Data
The extent of existence of all variables in the research area was measured on a
five-point scale ranging from, strongly disagree to strongly agree.