Chapter I Introduction: The Bachelor of Science in Accountancy is one of the hardest courses in National College of Science and Technology (NCST). But, there are many high school graduate student took this course because there is the opportunity for them to have a good job after they graduated. But, researchers know that this course has a board examination that the 3rd year and 4th year must prepare themselves before taking this exam, so that there would be a chance for them to become Certified Public Accountant (CPA). Because of the forthcoming graduation of the 3rd year and 4th year, researcher chose them to become their respondents.The researcher, 1st year Accounting Student made a research about some factors of motivation and distraction that affect the performance of the students. Motivation and effort significantly influence individual performance in college as the review of prior research below indicates, few studies have investigated their impact on accounting student.
The objective of the study is predicated on the assumption that identification of some factors that motivate students to perform well and some factors that distract them from performing well, may help us to emphasize the motivation factors and de-emphasize the distraction factors.Some motivation factors are family or parents, family problem, love life/crushes, high grades, allowances, ect. And some distraction factors are financial, other curricular activities, other issues in life, ect. Statement of the Problem: The general purpose of this study is to fine out the motivation and distraction factors that affect the student performance. The study specifically aims to answer the following questions: Descriptive type: What Is Student Motivation? What is student Distraction? Quantified (numerical) data: What is your highest grades in your major subject? ______ What is your average last semester? _____Degree of judgment: What motivation factor that influences you to in the development of your performance? What factor influence that affect you in studying this course? Reasoning: Who influence you to take the accounting course and how this person affects the way you think toward this course? Importance of the Study: The importance of this study is to let the reader know some possible cases that can affect the study of the accounting student. This research was conducted to help other accounting students to prevent some cases that can distract them in their performance, and therefore, there will be a less problem if they already know it.
It also tell about the motivation factors that affect the student performance and because of this, the reader (especially accounting student) can relate why others take the accounting course and why other are wanted/needed to continue it until they become successful in their chosen career. Definition of Terms: Accountant – one who is skilled in the practice of accounting or who is charge of public or private accounts. An accountant is responsible for reporting financial results, whether for a company or for an individual in accordance with government and regulatory authority rules.Bachelor of Science in Accountancy – prepares student for entry into a variety of fields in accounting, including corporate accounting, accounting information systems, and governmental accounting, as well as entry into graduate programs such as law. It also equips students with basic and advanced accounting concepts, principles and procedures.
In addition to doing accounting functions for business enterprises, the students are prepared for public accounting after passing the CPA licensure examination.Certified Public Accountant – professional accountant who has passed the uniform CPA examination administered by the American Institute of Certified public Accountants, and has fulfilled the education and work related experience requirements for certification. The equivalent UK professional is a certified accountant. Motivation – informal and external factors that stimulate desire and energy in people to be continually interested in and committed to a job, role, or subject and to exert persistent effort in attaining a goal.Motivation is the energizer of behavior and mother of all action. It results from the interactions among conscious and unconscious factors such as the (1) intensity of desire or need, (2) incentive or reward value of the goal, and (3) expectations of the individual and of his or her significant others.
Scope and Limitation of the Study: The study is subject to some limitation. One limitation is that the research we gathered is conducted at the school of National College of Science and Technology, and therefore, the result may not be the same to other school. nd limitation is that the respondents are the 3rd year and 4th year only. Only 10 respondents are allowed. Our research discussed about the motivation and distraction factors influencing student’s performance, some respondents answered that their motivation factors are friends, teachers/professors, crush/love, family/parents, family problems, high grades, love life, allowance, and their distraction factors are professors/teachers, financial, classmates, extra-curricular activities, computer games and if the teacher/professor don’t know how to teach the lesson.Hypothesis: We are expecting that the motivation factors that improve the performance of the student are because they wanted to take the CPA Board Exam, high grades, family problems, love one and to fulfill their dreams.
And the distraction factors are computer games, love life, television, texting, internet (facebook) and friends that influence them to do bad. Chapter II Foreign Review of Related Literature Motivation in the First Accounting Course In any undergraduate business curriculum, the first accounting course has several purposes.Most important, it introduces potential business and accounting majors to a new body of knowledge. The first course is also a recruiting tool for the accounting profession.
Because the first course is usually taken by both accounting and non-accounting majors, one of the challenges is finding the appropriate balance of material for both groups. Another challenge is motivation, because not all freshmen and sophomores recognize the importance of the course, and many lack enthusiasm.There is evidence that both accounting and non-accounting students do not perceive much value from the first accounting course (Clement C. Chen, Keith T. Jones, and D.
David Mclntyre, "The First Course: Students' Perceptions of Introductory Accounting," The CPA Journal, March 2004). Both groups are unconvinced that the course will help them succeed in their careers. The proper motivation will help change this perception and make the course more effective. Many agree that motivating students is a primary task of educators.
Most also agree that there is no motivational "magic bullet" (Kenneth Cox, "Motivating Students for Lifelong Learning," Web Tools Newsletter, July 2000). Furthermore, it has been suggested that whatever level of motivation students bring to the classroom is transformed, for better or worse, by what happens in the classroom (Barbara Gross Davis, Tools for Teaching, Jossey-Bass, 1993). The authors sought to determine if motivation can be increased by showing the relevance of the course material to a student's main concentration of study, whether it was accounting, another business area, or a non-business area.This motivational tool is based on the presumption that the more that student believe they will apply accounting concepts in their careers, the greater their interest and enthusiasm for the course. The results were encouraging and showed that relating accounting concepts to chosen professions clearly enhances the learning process, and makes accotating more interesting and relevant to accounting majors and other business and non-business students.
Motivation for studySeveral studies have examined the effects of the International Accounting Standard (IAS) on the harmonization of international financial reporting (e. g. Evans & Taylor, 1982; Murphy, 2000; Nair & Frank, 1981; van de Tas, 1988). However, to the best of our knowledge, only two studies (Chen et al. , 2002; Murphy, 2000) have explored the effects of the adoption of IAS on the degree of domestic uniformity. This paucity of research on domestic uniformity is surprising for at least two reasons.
First, given the IASB’s stated position and ability with the aid of multilateral developmental agencies to persuade developing nations to adopt its standards, it is very likely that an increasing number of developing nation will adopt the IAS as their national standards. Second, when the financial reports of domestic firms in an adopting developing country reflect the IAS that are characterized by diversity (Hoyle et al. , 1998; Rucchhoff, 1987), it is reasonable to fear that problems of understanding and interpretation may develop among the relatively unsophisticated local users of the said reports.This paper helps to fill that gap in the international accounting literature by examining whether the adoption of the IAS as the national standards of Trinidad and Tobago was associated with an increase in the degree of uniformity of financial reporting practices among companies listed on the Trinidad and Tobago Stock Exchange.
To set the stage for this examination we first describe the nature of Trinidad and Tobago’s financial reporting environment before and after the adoption of the IAS. Local Review of Related LiteratureInternational Financial Reporting Standards (Philippines) Accounting practices in the Philippines were assessed by the World Bank in 2001 against the International Financial Reporting Standards (IFRSs). It was concluded, inter alia, that although the Philippine Accounting Standards (PASs) were mostly consistent with internationally accepted accounting standards, differences did exist. According to a subsequent World Bank report in 2006, most of the shortcomings identified in the 2001 assessment had been addressed.In 2005, the Philippine Accounting Standards Council, later superseded by the Financial Reporting Standards Council (FRSC), adopted all IFRSs without modifications as they existed at that time as PASs and Philippines Financial Reporting Standards (PFRSs) for all publicly accountable entities, which included all listed companies, financial institutions, and other entities that meet a certain size criteria.
At the time of the 2005 adoption, the FRSC announced that future IFRSs and amendments to IFRSs would be adopted in the country as they are finalized and issued by the International Accounting Standards Board (IASB).In line with this policy, as of August 2010, according to the FRSC website, the Philippines had adopted all of the IASB’s Improvements Projects. However, publications on the subject concur that, although based on the international standards, PFRSs differ due to a number of modifications described as “transition relief” for certain entities. Non-publicly accountable entities (NPAEs) were given the option not to apply the new standards but to apply instead the accounting standards that were in effect as of 2004 (organized under PAS 101).In April 2010, however, the FRSC adopted the IFRS for SMEs and the application of PAS 101 has been revoked starting January 1, 2010. Chapter 3 METHODOLOGY This chapter deals with the research procedures that the researchers used in the conduction of this study.
This chapter presents the (a) research design, (b) subject of the study, (c) research instrumentation, and (d) procedure of the study. Research Design This study utilizes the descriptive types of research design.The main purpose of the design is to observe, describe and document aspect of situation that portray the main characteristics of a person, situation or a group, and involves no manipulation of any variable. This research aims to find the motivation and distraction factors that affect the student performance of the Undergraduate Accounting Courses.
Subject of the Study It is said that the most important aspect in research is the respondents. Without these respondents there will be no data and if there is no data there will be no research at all.The researchers can’t ignore that the main focus of research is people, their judgment and their experience that is present that are interest of knowing. But respondents are depends according to the needs of the study.
In this study, the primary focus are those (BSA) student. It can be either 3rd year or 4th year students. The respondents are taken only in National College of Science and Technology at Amafel Building, Aguinaldo Highway, Dasmarinas Cavite Research Instrument The instrument we use is clerical tools, use when the researcher studies eople and gathers data on the feeling, emotions, attitudes, and judgments of the subject. Some examples of clerical tools are: filed records, histories, case studies, questionnaires, and interview schedules. The Motivation and Distraction Factor was gathered utilizing the researchers own set of questions.
The researchers used self made questionnaire. The research tool was written in English. Part I. The questionnaire is composed of first the demographic data of the respondents specifically the name followed by the age, gender, and educational attainment.
Part II. The questionnaire followed were and given their judgments. The questions were divided according to the kind of data asked for,(a) Descriptive (b) Quantified (numerical) data (c) Degree of judgment (d ) Reasoning. The Descriptive even when a data analysis draws its main conclusions using descriptive statistics is presented. The quantified to determine or express the quantity of indicate the extent of; measure. The Degree of Judgment, the act or process of judging; the formation of an opinion after consideration or deliberation.
Procedure of the Study: The researchers wrote and sent a permission letter to Mrs. Rosalia L. De Guzman to allow us to have an interview to the respondents, and to allow us to conduct a research regarding to the “Motivation and Distraction Factor Associated with Student Performance in Advance Level Undergraduate Accounting Courses,” then it will be signed by Mr. Guillermo Alvarez, the Communication Arts Adviser and Thesis Adviser. And the researcher made a questionnaire that will be given to the respondents,Researchers will conduct their research during Saturdays or Sundays, or when there is a free time/vacant. Chapter 4 Presentation Motivation Factors: Motivation Factors that Influence the development of student’s performance| Frequency| Percentage| Friends| 1| 10%| High Grades| 2| 20%| Teacher| 1| 10%| Crushes| 2| 20%| Parent| 4| 40%| Total | 10 Respondent's| 100%| Distraction Factors: Factors that distract students in studying this course| Frequency| Percentage| Professor| 4| 40%| Classmate| 2| 20%|Computer games| 2| 20%| Extra curricular| 1| 10%| Financial | 1| 10%| Total | 10 Respondent's| 100%| Grades in Major Subject: Highest Grades in MajorSubject| Frequency| Percentage| 89| 1| 10%| 90| 0| 0| 91| 0| 0| 92| 0| 0| 93| 1| 10%| 94| 2| 20%| 95| 3| 30%| 96| 3| 30%| | 10 Respondent's| 100%| Average: Average last Semester| Frequency| Percentage| 84| 1| 10%| 85| 1| 10%| 86| 0| 0| 87| 1| 10%| 88| 1| 10%| 89.
50| 1| 10%| 89. 75| 1| 10%| 90. 37| 1| 10%| 91. 37| 1| 10%| 92| 1| 10%| 92. 84| 1| 10%| 10 Respondent's| 100%| Analysis * Some motivation factors affecting the student performance.
* Some distraction factors affecting the student performance. * Their highest grades in major subject. * Their average last semester. Chapter 5 Summary of Findings: This study was conducted for the purpose of determining the motivation and distraction factors that affects the students performance in National College of Science and Technology. The descriptive method was use for gathering data.The questionnaire served as the instrument for collecting data,five 3rd year and five 4th year student are the respondents.
The research was conducted during the school year 2010-2011. Conclusion: We therefore conclude that most factors that motivate the students are about their family, high grades, professor that are good in teaching and can really help them, their love one, and the problem that they encountered, while the most factors that distract the students are the lazy professor (and if the prof. on’t know the lesson), classmates, television and computer games. Recommendation: As the student too, we are highly recommend you to have an advance reading or to have a self study if your professor can’t teach all of you very well, and this would be a big advantage to you if you already know the lesson, and avoid your classmates that you know that distract you. Watching television and playing games in computer is not bad, but make sure that you have more time in studying.
And also we recommend you to continue studying this course (BSA) until you passed that CPA board exam and always think about the factors that motivate you, so that you will always think to fulfill your dreams. BIBLIOGRAPHY Books: Clement C. Chen, Keith T. Jones, and D.
David Mclntyre, "The First Course: Students' Perceptions of Introductory Accounting," The CPA Journal, March 2004. Kenneth Cox, "Motivating Students for Lifelong Learning," Web Tools Newsletter, July 2000.Barbara Gross Davis, Tools for Teaching, Jossey-Bass, 1993. Internet: http://www. investorwords.
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businessdictionary. com/definition/certified-public-accountant-CPA. html http://www. businessdictionary.
com/definition/motivation. html http://www. nysscpa. org/cpajournal/2006/506/essentials/p66. htm http://www. estandardsforum.
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