zz
10
8
6
4
2
0
1.25
1.5
1.75
2.25
2.5
Conceptual Framework
The academic performance which believed invariably affected by the quality of inputs
resulted for researchers to select the System Theory Input-Output Model pioneered by Ludwig Von
Betalanffy in 1956. Figure 1 illustrates the possible determinants which affect the academic
performance of the students in Management Accounting.
The factors affecting the students academic performance in Management Accounting
Foundation Courses
Methods:
Class Schedule
Learning Environment
Faculty Mentoring
Data Gathering
- Census
- Survey
Questionnaire
Statistical Techniques
Scientific Method
Peer Mentoring
Reference Materials
Family Support
Influencing Factors in
Students Academic
Performance in Management
Accounting
Personal Goals
10
11
12
13
14
15
16
17
18
19
said questionnaires in the process of validation. The questionnaires were presented to Prof.
Ronald Eric C. Buen, Dr. Danilo S. Sosa, Prof. Mariel C. Jaguarin, and Prof. Shirley U. Espino for
validation and ten 5th Year students of T.I.P.-Manila. The said professors and students gave their
recommendations and suggestions regarding to the content and form of the survey questionnaire.
Consequently the researchers undergo several corrections and revision as recommended by the
said professors above. The purpose of the validation is to improve and enhance the survey
questionnaire.
Data Gathering Procedure
This study depends strongly on the principal data which was provided by students who
already took up Management Accounting course.
20
Where:
= arithmetic mean
21
Where:
CM = composite mean
= summation
WM = weighted mean
N = total number of item (weighted mean)
22
23
The Likert four-point scale was applied in interpreting respondents assessment of factors
affecting their academic performance in Management Accounting.
Unit Weight
Mean Range
Verbal Interpretation
Description
3.51-4.00
Strongly Agree
Very Effective
2.51-3.50
Agree
Effective
1.51-2.50
Disagree
Less Effective
0.50-1.50
Strongly Disagree
Not Effective
24
25
Figure 2
Percentage Distribution of Respondents According to their Final Grade
in Management Accounting
1.75 Grade
2.25 Grade
1.50 Grade
2.00 Grade
2.5 Grade*
1.25 Grade
Based on the data provided above, 93% of the respondents were considered to have a
good performance in management accounting. Among 42 respondents, 4.76% got a grade of 1.25,
14.29% got a grade 1.50, 35.71% got a grade of 1.75, 11.90% got a grade of 2.00, 26.19% got a
grade of 2.25 and 7.14% got a grade of 2.50 in *which falls out of criteria in having good academic
performance in Management Accounting.
Legend:
Scale
Equivalent
Interpretation
3.51-4.00
Very Effective
2.51-3.50
Effective
1.51-2.50
Less Effective
0.50-1.50
Not Effective
Tables 1 to 9 show the summary of the survey questionnaires findings responded by the
fifth year BSA students of T.I.P. who had already taken all the courses related to the subject
matter. The weighted mean per question and per major factor were computed to show the degree
of correspondence within which the students assess such aspects as factors of good academic
performance. The legends used by the researchers to identify and analyze the data are 4, 3, 2 and
1 for strongly agree, agree, disagree and strongly disagree, respectively.
26
27
Table No. 1
Effectiveness of factors leading to Good Academic Performance in Management Accounting in
terms of Foundation Courses
Factors
1. FOUNDATION COURSES
1.1 Good Foundation in Cost Accounting
1.2 Good Foundation in Economics
1.3 Good Foundation in Statistics
1.4 Good Foundation in POM
1.5 Good Foundation in TQM
1.6 Good Foundation in Quantitative
Techniques in Decision Making
Total
Weighted
Mean
Ranking
Verbal
Interpretation
3.00
2.51
2.67
2.31
2.31
1
4
3
6
6
E
E
E
LE
LE
2.82
2.60
Based on the data gathered, most of the respondents believed that good foundation in
Cost Accounting is an effective means to achieve good academic standing in management as it
ranks 1 with weighted mean average of 3.0 interpreted as (E) effective. The Quantitative
Techniques in Decision Making ranks 2 computed with 2.60 weighted mean interpreted as (E)
effective, Statistics ranks 3 with weighted mean of 2.67 interpreted as (E) effective, Economics
ranks 4 with weighted mean of 2.51 interpreted as (E) effective, and Total Quality Management
and Productions and Operations Management courses each got weighted mean of 2.31 interpreted
as (LE) less effective.
28
Table No. 2
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Class Schedule
Factors
2. CLASS SCHEDULE
2.1 Comprehension in 3 Hour-Class
2.2 Comprehension in 1.5 Hour-Class
2.3 Comprehension in 1 Hour-Class
2.4 Comprehension in a weekend class
2.5 Comprehension in evening class
2.6 Comprehension in afternoon class
Total
Weighted
Mean
2.69
3.02
2.79
2.24
2.90
2.55
2.70
Ranking
Verbal
Interpretation
4
1
3
6
2
5
E
E
E
LE
E
E
29
Table No. 3
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Learning Environment
Factors
3. LEARNING ENVIRONMENT
3.1 Studying Management Accounting at home
3.2 Studying Management Accounting at
school/library
3.3 Class-Size Environment aids learning
3.4 Classroom size aids learning
3.5 Classroom tidiness
3.6 Proper Ventilation of Classroom
Total
Weighted
Mean
Ranking
Verbal
Interpretation
3.18
2.85
3.03
3.21
3.28
3.23
3.13
5
3
1
2
E
E
E
E
In terms of the learning environment, most of the respondents agreed that classroom
tidiness as an effective means to achieve a good academic performance in Management
Accounting as it ranks 1 with weighted mean of 3.28 interpreted as (E) effective. Then, proper
ventilation of classroom ranks 2 with weighted mean of 3.23 interpreted as (E) effective, classroom
size ranks 3 with weighted mean of 3.21 interpreted as (E) effective, studying at home is preferable
as it ranks 4 with 3.18 compare to studying at school with weighted mean of 2.85 but both
interpreted as (E) effective means in achieving good academic performance, and class-size with
weighted mean of 3.02 interpreted as (E) effective.
30
Table No. 4
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Faculty Mentoring
Weighted
Mean
Ranking
Verbal
Interpretation
4. Faculty Mentoring
4.1 Elaborate explanation of lessons
3.31
3.44
2.69
3.05
3.23
2.41
LE
Total
3.02
Factors
In terms of faculty mentoring techniques, most of the respondents find it necessary for
professors to give real life application of the concepts of Management Accounting as it ranks 1 with
weighted mean of 3.44 interpreted as (E) effective. Then, elaborate explanation of the theories
ranks 2 with weighted mean of 3.31 interpreted as (E) effective, approachability of professors to the
students queries ranks 3 with weighted mean of 3.23 interpreted as (E) effective, exercises after
discussion ranks 4 with weighted mean of 2.69 interpreted as (E) effective and explanation of
answers of quizzes and examinations ranks 5 with weighted mean of 2.69 interpreted as (E)
effective. On the other hand, respondents find it unnecessary as factor influencing good academic
performance the regular recitation with weighted mean of 2.41 interpreted as (LE) less affective.
31
Table No. 5
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Peer Mentoring
Weighted
Mean
Ranking
Verbal
Interpretation
5. Peer Mentoring
5.1 Studying with classmates or a group
(brainstorming)
5.2 Tutorial sessions
2.67
2.74
2.74
3.13
2.90
5.6 Peer-relationship
3.13
Total
2.89
Factors
In terms of peer mentoring and involvement, majority of the respondents believed that
studying is enjoyable with peer and one-on-one tutorial is effective rather than brainstorming with a
group, as positive peer-relationship and one-on-one peer tutorial rank 1 with weighted mean of
3.13 interpreted as (E) effective unlike brainstorming with weighted mean of 2.67 interpreted as (E)
effective. Then, asking classmates for vague concepts rank 3 with weighted mean of 2.90
interpreted as (E) effective, and tutorial sessions and group activities as fifth with weighted mean of
2.74 interpreted as (E) effective. Self-studying and asking for help in Management Accounting
vague concepts with peers is desirable for this subject may relate to a decision making of a
consultant.
32
Table No. 6
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Reference Materials
Factors
Weighted
Mean
Ranking
Verbal
Interpretation
6. Reference Materials
6.1 Sufficiency of Reference Materials in Library
3.15
4
E
6.2 Updated Reference Materials
2.69
6
E
6.3 Using of other Textbooks
3.54
2
VE
6.4 Using of Review Materials
3.56
1
VE
6.5 Using of Management Accounting Test banks
2.90
5
E
6.6 Handouts in Management Accounting
3.23
3
E
Total
3.18
With regard to reference materials, most respondents believed that the use of
review materials for further appreciation of Management Accounting concepts is one of the very
effective means of achieving good academic performance in Management Accounting. Use of
review materials ranks 1 with weighted mean of 3.56 interpreted as (VE) very effective. Along with
it is the use of other textbooks with weighted mean of 3.54 interpreted as (VE) very effective. Then,
handouts in management accounting with weighted mean of 3.23 interpreted as (E) effective,
sufficiency of reference materials in the library with weighted mean of 3.15 interpreted as (E)
effective and use of Management Accounting test banks with weighted mean of 2.90 interpreted as
(E) effective. With the degree of correspondence most of respondents closely disagree that
reference materials in the library are updated with weighted mean of 2.69 yet still interpreted as (E)
effective means of achieving good academic performance in Management Accounting which has
33
relatively stable standards compare to other subjects like taxation, Financial Accounting and
Auditing.
Table No. 7
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Family Support
Factors
7. Family Support
7.1 Family supports in all undertakings
7.2 Family supports when I live separate from
them
7.3 Helps of Family in all academic problems
7.4 Financial Supports from family
7.5 Motivations from Family to study well
7.6 Family Supports of personal goal
Total
Weighted
Mean
Ranking
Verbal
Interpretation
3.64
VE
3.18
2.95
3.69
3.33
3.56
3.39
6
1
4
3
E
VE
E
VE
In terms of family support, majority of the respondents agreed that being family financial
assistance contributes effectively in leading to good academic performance of Management
Accounting. Family financial supports ranks 1 with weighted mean of 3.69 interpreted as (VE) very
effective, family supports in all undertakings ranks 2 with weighted mean of 3.64 interpreted as
(VE) very effective, support for personal goals ranks 3 with weighted mean of 3.56 interpreted as
(VE) very effective, motivation from family to study well always ranks 4 with weighted mean of 3.33
interpreted as (E) effective, family support if separated ranks 5 with weighted mean of 3.18
34
interpreted as (E) effective. Lastly, help from family in case of academic problems ranks 6 with
weighted mean of 2.95 interpreted as (E) effective.
Table No. 8
Effectiveness of factors leading to Good Academic Performance in Management Accounting
In terms of Personal Goals
Factors
8. Personal Goals
8.1 Setting of target grade
8.2 Scholarship Grant
8.3 Latin Honor Goal
8.4 Happy parents
8.5 Good Transcript of Records
8.6 Dream of becoming a Management
Consultant
Total
Weighted
Mean
Ranking
Verbal
Interpretation
2.92
3.38
2.97
3.67
3.46
5
2
4
1
3
E
E
E
VE
E
2.79
3.20
The personal goal factor which contributes substantially to good academic performance is
presented above. The goal of making parents happy ranks as they study well ranks 1 as very
effective means of achieving good academic performance with weighted mean of 3.67 interpreted
as (VE) very effective. Then, most of the respondents agreed that obtaining scholarship grant
motivates them which can be associated to the top factor and graded 3.38 interpreted as (E)
effective. Then, respondents wants to have good transcript of records with weighted mean of 3.46
interpreted as (E) effective, wants to graduate with Latin honor with weighted mean of 2.97
interpreted as (E) effective, sets target grade with weighted mean of 2.92 interpreted as (E)
35
effective. Lastly, most of the respondents closely disagree that dreaming of being consultant leads
them to good academic performance with weighted mean of 2.79 interpreted still as (E) effective.
Table No. 9
Summary
Weighted
Mean
Ranking
Verbal
Interpretation
1. Foundation Courses
2.60
2. Class Schedule
2.20
LE
3. Learning Environment
3.13
4. Faculty Mentoring
3.02
5. Peer Mentoring
2.88
6. Reference Materials
3.18
7. Family Support
3.39
8. Personal Goals
3.20
Grand Mean
2.95
Major Factors
Undoubtedly, being part of the known trait of Filipinos, Family Support ranked as number
one which respondents find as a factor contributing to good academic performance in Management
Accounting. Next is the Personal Goals which students established with themselves to achieve the
good academic performance, such as desire to obtain or maintain scholarship grant or graduating
with Latin honor. The third is the use of reference materials to further know and appreciate the
management accounting courses. Then, learning environment which can be drawn as T.I.P.s 5s
Policy and cleanliness effectively contributes to students academic performance. Fifth is the
faculty mentoring techniques which respondents agreed that real life application has caused them
36
37
38
39
40
https://www.scribd.com/document/31097392/Evaluation-of-Student-Performance
http://www.academia.edu/3753746/FINAL_FINAL_RESEARCH_PAPER_1_
http://www.termpaperwarehouse.com/essay-on/Academic-Performance/50975
http://psychology.wikia.com/wiki/Academic_achievement
http://www.academia.edu/7729575/CHAPTER_2_Review_of_Related_Literature_and_Studies_For
eign_Literature_Student_Performance_Galiher
41
42
43
( ) 1.25
( ) 1.50
( ) 1.75
( ) 2.00
( ) 2.25
Direction: Please fill in the response that best represents your opinion.
How do the students assess the factors that influence student academic performance in
Management Accounting?
Legend:
1.
1.1
1.2
1.3
1.4
1.5
1.6
2.
4 Strongly Agree
3 Agree
2 Disagree
Foundation Courses
I have a good foundation in Cost Accounting course that contributes to my
understanding of Management Accounting.
I have a good foundation in Economics course that contributes to my
understanding of Management Accounting.
I have a good foundation in Statistics course that contributes to my
understanding of Management Accounting.
I have a good foundation in Production and Operations Management
course that contributes to my understanding of Management Accounting.
I have a good foundation in Total Quality Management course that
contributes to my understanding of Management Accounting.
I have a good foundation in Quantitative Techniques in Decision Making
course that contributes to my understanding of Management Accounting.
Class Schedule
1 Strongly Disagree
4
Learning Environment
44
Reference Materials
45
46
( ) 1.25
( ) 1.50
( ) 1.75
( ) 2.00
( ) 2.25
Direction: Please fill in the response that best represents your opinion.
How do the students assess the factors that influence student academic performance in
Management Accounting?
Legend:
1.
1.1
1.2
1.3
1.4
1.5
1.6
2.
4 Strongly Agree
3 Agree
2 Disagree
Foundation Courses
I have a good foundation in Cost Accounting course that
contributes to my understanding of Management Accounting.
I have a good foundation in Economics course that contributes to
my understanding of Management Accounting.
I have a good foundation in Statistics course that contributes to my
understanding of Management Accounting.
I have a good foundation in Production and Operations
Management course that contributes to my understanding of
Management Accounting.
I have a good foundation in Total Quality Management course that
contributes to my understanding of Management Accounting.
I have a good foundation in Quantitative Techniques in Decision
Making course that contributes to my understanding of
Management Accounting.
Class Schedule
1 Strongly Disagree
4
26
20
16
22
12
15
21
16
19
26
6
12
17
17
14
9
2
1
47
15
12
1
5
4
13
25
19
16
7
11
9
2
5
3.
3.1
3.2
3.3
Learning Environment
I prefer studying Management Accounting at home.
I prefer studying Management Accounting at school or library.
The class size-environment aids my learning.
The classrooms are appropriately sized for all the students to
3.4
clearly hear the teacher's discussion.
3.5 The classroom is tidy enough so I can think and study well.
3.6 The classrooms are properly ventilated.
4
17
7
8
3
15
21
26
2
4
9
3
1
3
2
2
12
23
12
13
26
22
1
4
0
0
4. Faculty Mentoring
4.1 The professor elaborately explains the lessons to the students.
The professor gives real life application of Management Accounting
4.2
theories.
4.3 The professor explains the answers on quizzes and examinations.
The professor gives exercises or quizzes after discussion for longer
4.4
retention and appreciation of the topic
The professor is approachable and entertains students' queries on
4.5
topics being taught.
The professor regularly conducts class recitation to keep students
4.6
momentum.
5 Peer Mentoring
I can understand the topics if I study with my classmates or a
5.1
group.
5.2 Tutorial sessions within class help me understand the concepts.
5.3 Group activities contribute to my understanding of the concepts.
5.4 I can comprehend topics on one-on-one peer tutorial.
5.5 I ask my classmates first before my professor for vague concepts.
5.6 The student's peer-relationship positively affects their studies.
4
14
3
23
2
2
1
0
18
29
16
16
28
12
24
15
13
20
13
3
4
10
8
10
25
23
25
20
24
9
10
3
10
5
2
2
1
1
0
13
20
18
15
21
18
23
15
6
6.1
6.2
6.3
6.4
Reference Materials
There are enough reference materials for Management Accounting
in the library
The reference materials in the library are updated.
Use of other textbooks helps me understand the topics I find
difficult.
Use of review materials helps me in the appreciation of the
6.5
6.6
7.
7.1
7.2
7.3
7.4
7.5
7.6
8.
8.1
8.2
8.3
8.4
8.5
8.6
concept.
The use of Management Accounting test banks helps me get higher
grade.
Handouts aid my learning in Management Accounting.
Family Support
My family supports me in all my undertakings in college.
My family still supports me in other means even when I live
separate from them.
My family helps me in all my academic problems.
My family provides my necessities and fully supports me financially.
My family always motivates me to study well.
My family supports my personal goals in achieving academic
competence.
Personal Goals
I set a grade for the semester which pushes me to study well in
Management Accounting.
I want to obtain scholarship grant so I focus in my studies.
I want to graduate with Latin Honors which lead me to have good
performance in ManangementAccouting.
I want my parents to be happy so I study well.
I want good Transcript of Records so I study well in Management
Accounting
I see myself as Management Consultant someday so its a selffulfillment to perform well in management accounting.
48
11
18
15
4
27
19
3
10
4
2
2
1
1
0
20
12
14
28
19
11
10
14
12
1
6
2
0
0
25
11
22
20
15
12
15
11
28
23
12
19
49
1. Foundation
Courses (7)
1.1
Composite
Mean
Total
Mean
26
39
1.2
20
16
39
2.512821
1.3
22
12
39
2.666667
1.4
15
21
39
2.307692
1.5
16
19
39
2.307692
1.6
26
39
2.820513
2.602564103
Mean
Composite
Mean
Rank
2. Class Schedule
(8)
2.1
2.2
2.3
2.4
2.5
2.6
3. Learning
Environment (4)
3.1
3.2
3.3
3.4
3.5
3.6
Total
6
12
9
1
5
4
17
17
15
13
25
19
14
9
12
16
7
11
2
1
3
9
2
5
39
39
39
39
39
39
Total
17
7
8
12
12
13
15
21
26
23
26
22
4
9
3
4
1
4
3
2
2
0
0
0
39
39
39
39
39
39
2.692308
3.025641
2.769231
2.153846
2.846154
2.564103 2.200854701
Mean
Composite
Mean
3.179487
2.846154
3.025641
3.205128
3.282051
3.230769 3.128205128
Rank
4
1
3
6
2
5
Rank
4
6
5
3
1
2
4. Faculty
Mentoring (5)
Total
4.1
4.2
4.3
4.4
4.5
4.6
14
18
6
7
12
4
23
20
16
28
24
15
2
1
16
3
3
13
0
0
1
1
0
7
39
39
39
39
39
39
Total
4
3
4
10
8
10
20
25
23
25
20
24
13
9
10
3
10
5
2
2
2
1
1
0
39
39
39
39
39
39
Total
13
5
21
23
11
15
20
18
18
15
16
19
5
15
0
1
9
4
1
1
0
0
3
1
39
39
39
39
39
39
5. Peer
Mentoring (6)
5.1
5.2
5.3
5.4
5.5
5.6
6. Reference
Materials (3)
6.1
6.2
6.3
6.4
6.5
6.6
Mean
50
Composite
Mean
3.307692
3.435897
2.692308
3.051282
3.230769
2.410256 3.021367521
Mean
Composite
Mean
2.666667
2.74359
2.74359
3.128205
2.897436
3.128205 2.884615385
Mean
Composite
Mean
3.153846
2.692308
3.538462
3.564103
2.897436
3.230769 3.179487179
Rank
2
1
5
4
3
6
Rank
6
5
5
1
3
1
Rank
4
6
2
1
5
3
51
Composite
Mean
7. Family
Support (1)
Total
Mean
7.1
27
10
39
3.641026
7.2
20
12
39
3.179487
7.3
14
11
12
39
2.948718
7.4
28
10
39
3.692308
7.5
19
14
39
3.333333
7.6
25
11
39
3.564103 3.393162393
Total
8
20
12
28
23
8
22
15
15
9
12
19
7
3
11
2
3
8
2
1
1
0
1
4
39
39
39
39
39
39
8. Personal
Goals (2)
8.1
8.2
8.3
8.4
8.5
8.6
Mean
Composite
Mean
2.923077
3.384615
2.974359
3.666667
3.461538
2.794872 3.200854701
Rank
Rank
5
3
4
1
2
6