Attitudes of accounting students’ of columban college

8/3/2019 Attitudes of accounting students of columban college

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ATTITUDESOFACCOUNTINGSTUDENTS OFCOLUMBAN

COLLEGETOWARDS

ACCOUNTINGPROFESSION

A.Y. 2010-2011


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PURPOSEOFTHESTUDY

As one of the main objectives of

this study was to assess attitudestoward the profession by studentsstudying an accounting major.


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SIGNIFICANCEOFTHESTUDY

The findings of aforementioned study are helpful in theimplications as to how the profession be promoted toaccounting students.

The researchers believe that this study is beneficialto the following:

Accounting Chairman. For he will be able to identifyimplications as to how professions should be promotedto undergraduates and to incoming freshmen.

Accounting Educator. By providing insights into how thecurriculum may influence students attitudes towards the

profession and by giving room to make certainimprovements in the weaknesses of their teachingstyles.

Accounting Students. For they will be able to fullyunderstand the essentials of the accounting professionin pursuing a career.


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STATEMENTOF THE PROBLEM

The study is focused on the attitudes of accounting students of ColumbanCollege towards the accounting profession during the academic year2010-2011.

Specifically, it sought to answer the following questions:

1. What is the profile of the respondents in terms of:

1. Gender; and

2. Year level?2. How may the perceived attitudes of accounting students towards the

accounting profession be described?

3. Is there a significant difference on attitudes of accounting studentstowards the accounting profession when respondents are grouped

according to gender?4. Is there a significant difference on attitudes of accounting students

towards accounting profession when respondents are grouped accordingto year level?

5. What is the implication of the study to the promotional strategies on the

accounting profession?


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Profile of the Respondents gender year level

Factors that Influence a

Students View in the

Accounting Profession

Perceptions in the

Accounting Profession survey-questionnaire-checklist result

Attitudes of Accounting

Students Towards the

Accounting Profession

Promotional Strategies on

the Accounting Profession

PARADIGM OF THE RESEARCH PROCESS


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The study resolves around the paradigm of theresearch process in figure 2. The inputs were thefactors that influence a students view in theaccounting profession. There is an interaction

between the profile of the respondents and theirdifferent perceptions in the profession that is eitherpositive or negative. The process involvesgathering of data using questionnaire-survey-

checklist. The desire output may be improvedpromotional strategies of accounting educatorstoward the profession.


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RESEARCH DESIGN

Research Method

In facilitating the gathering of data, methods were deviseddepending on the scope for which the study was undertaken. The

descriptive survey method of research was used in this study Bueno(2006) defines descriptive research as a design which aims to describedsystematically the facts and characteristics of a given population or areaof interest, factually and accurately. The purpose of survey studies are tocollect detailed factual information that described existing phenomena.The survey-checklist type utilized the questionnaire, which is adistinguishable aspect of the technique for obtaining and analyzingquantitative data.

The researchers believe that this is the most appropriate methodto use because it deals with survey and present conditions in forms ofattitudes of accounting students of Columban College towards theaccounting profession.

Respondents

Accounting students currently enrolled this academic year 2010-

2011 in Columban College were taken as population of the study. Theresearchers decided to consider the total of pupils to maintain thereliability and validity of the data gathered through the questionnaire . atotal of 100 students were asked to answer the survey. There is anequal distribution of respondents per year level.


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Treatment of Data

The data gathered were recorded, tabulated and analyzed by means of the followingstatistical measures.

Percentage. This was used to determine the proportion of the respondents in terms of gender, andyear level

Formula: % = f/n x 100

Where % = Percentage

f = frequency

n = total no. of respondents

100 = constant value

Weighted Means. This was used to determined the final weight of each item in the assessment ofthe attitudes of accounting students towards the accounting profession.

__ Formula: X = Wx/N __

Where X = means

= summation symbol X = (frequency) represents of each item

W = weights of each item

N = number of cases/respondents

For better understanding of the quantitative form of the description, scales are used;

Means (x) Descriptive Rating

5 (4.20 5.00) Strongly agree (SA) 4 (3.40 4.19) Agree (A) 3 (2.60 3.39) Undecided (U)

2 (1.80 2.59) Disagree (D) 1 (1.00 1.79) StronglyDisagree SD


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Instrument

The questionnaire is the main instrument used in gatheringdata in this study. The researchers constructed it after they hadavailable materials related to the topic. It was showed to the adviserfor approval before the questionnaire was conducted among therespondents.

The questionnaire consists of Part I which deals with thestudents profile such as gender, age and year level.

Part II deals with the assessment of attitudes of the respondents

towards the accounting profession. It included some relevant surveyquestions from the Accounting Attitude Scale (AAS) used by Marriottand Marriott (2003), Mcdowall and Jackling (2010) and severalstudies from other countries

Those items from the ASS are marked *. Items marked withan on all table have been reversely scored, which means thatstrongly agree which is normally weighted as 5 is given a weight of in

the computation. Also, strongly disagree is given a weight of 5instead of 1. This is done so that the higher the score, the less therespondents agree with the statement and hence the more positivetheir attitude


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T-test of independence. This was used to determine if there is a significant differenceif respondents are grouped according to gender and year level.

__ __

t = X - X2 ________ s1 + s2 n1 n2

where : s = X - ( X) + X2 - ( X2) n1 n2____ n1 + n2 2 __

X = mean of sample 1

__ X2 = mean of sample 2

n1 = number of subjects in sample 1

n2 = number of subjects in sample 2

s1 = variance of sample 1

s2 = variance of sample 2


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Findings

The salient findings of the study are as follows

Profile of the Respondents

1.1Gender

The profile of the respondents is classified in termsof gender and year

The profile of the respondents is classified in termsof gender and year level.

There are thirty four or 34 percent male andsixty six of 66 percent female with a total of one

hundred or 100 percent respondents. The data show that most of the enrolled

accountancy students at Columban College thisacademic year 2010-2011 are female.


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1.2 Year Level

There is an equal distribution of sample per year

level. This means that twenty-five or 25 percent ofthe respondents are taken from each year level(first year, second year, third year and fourth year)for a total of one hundred or 100 percent

respondents.


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Perceived Attitudes of Accounting Students Towards theAccounting Profession

The average weighted mean of the attitudes of the accounting studentsis 3.64 with a descriptive rating of Agree on the 19 items addressing perceptions

towards the accounting profession. Overall respondents STRONGLY AGREEonthat My family would like me to become an accountant, The accountingprofession is well-respective and Accounting is an important tool in business.The students DISAGREE that Accountants are boring people.

Lastly, the respondents remain UNDECIDED on items that implynegative perceptions towards the accounting profession.

Differences on Attitudes of Accounting Students Toward theAccounting Profession with Gender as Variable

The computed t-test value of 0.0161 is lesser than the critical valueof 2.000 at 0.05 level of confidence with the degree of freedom of98, hence, it is insignificant. This means that perceived attitudes

towards the profession are independent to gender. Therefore, thenull hypothesis is accepted.


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Differences on Attitudes of Accounting StudentsToward the Accounting Profession with Year Level asVariable

The computed t-test values among all levels (0.0030,0.0687, 0.678, 0.0148, 0.0168, 0.051) are lower than thecritical value of 2.021 at 0.05 level of confidence with thedegree of freedom of 48, hence, it is insignificant. Thismeans that perceived attitudes towards the professionare independent to year level. Therefore, the null

hypothesis is accepted.


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Implication of the Findings Toward the Promotional Strategieson the Accounting Profession

In as such much as this study has shown conclusively that real

differences exist in the way that accounting students viewaccounting profession, it implies that there are several factorsaffecting the view of students.

Accountants are typically viewed as boring and too number-orientedpeople. How then may the professor help to promote theaccounting profession? What strategies professors can use tolessen or remove the public negative views about the profession? Itis very essential for the accounting instructors to build up the imageof accounting so the students will be motivated to pursue the career.After all, accounting is a necessity in the business world.

To give due consideration on the students attitude towards theaccounting profession, the finding implies that the way studentsperceive the profession should be given attention. Instructors could

resort to new strategies while focusing on the weaknesses or thenegative views of the profession. They could try to lessenmisconceptions about the course especially to incoming freshmen.Likewise, all individuals involved in promoting the accountingprofession need to work out on the formation of favorable attitude ofstudents to ensure excellence in their chosen field.


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CONCLUSION Based on the findings, the researchers concluded the following:

1. There are more female accounting students than male students involved in thestudy. There is an equal distribution of sample per year level in the study conducted.

2. Majority of the items about the perceived attitudes towards the accountingprofession has a descriptive rating of Agree.

3. There is no significant difference on attitudes of accounting students towards theaccounting profession when respondents are grouped according to gender.

4. There is no significant difference on attitudes of accounting students towards theaccounting profession when respondents are grouped according to year level.

5. Individuals involved in promoting the accounting profession need to work out on theformation of favorable attitude of students to ensure excellence in their chosen field.


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RECOMMENDATION

Based on the findings and conclusions, the following are recommended:

1. Accounting instructors should help identify the attitudes of the accounting studentstowards the accounting profession which may help them in formulating effectivepromotional strategies for the course.

2. The accounting chairman and professors should utilize the result of the study by

giving full identification and understanding of factors influencing an accountingmajors view of the profession.

3. Additional variables such as age, interests, family background, etc, should beconsidered in determining if there is significant difference on attitudes towards theprofession when respondents are grouped according to these personal variables.

4. A longitudinal study should be conducted at the same institution, preferably at the

beginning and end of a students period of study, to reflect changes in attitudes over aperiod of time.

5. Further local researches should be conducted at other colleges and universities forcomparisons of findings.

Documents

Attitudes of accounting students’ of columban college