Background of the Study Bachelor of Science in Accountancy is one of the programs being offered in Adamson University. In line with this, the university also offers other courses such as Banking and Finance Management, Marketing, and Office Administration which are all under the College of Business Administration. The number of enrollees every year ranges from 350- 400 forming around six to seven blocks. Yet the population of accountancy students that will continue in the said program decreases every semester.

Students ho are currently enrolled in the program are being stereotyped as nerds who are very into studying and numbers. Accountancy students also carry high expectations from the professors, for the accountancy program itself had created its reputation in the university. Students also undergo a tough training ground for the preparation on their board exam, thus the Accountancy Department implements a retention policy. Under the 2007 curriculum, students must obtain a semesters grade of at least 2. 75 in Fundamentals of Accounting 1, Fundamentals of Accounting 2, and Financial Accounting 1 .

However, starting school year 2012-2013, the department has adopted the new curriculum under 2011. Students must now obtain a semesters grade of 2. 50 in Fundamentals of Accounting 1, Fundamentals of Accounting 2, Financial Accounting 1, Financial Accounting 2, and Financial Accounting 3. Furthermore, the university also implements a zero-based, seventy-passing grading system. It is in this light that the researchers would like to conduct this study of identifying the factors why former accountancy students had decided to shift to other courses, provided hat they could retake the subject that they had failed into.

Moreover, the researchers would also like to rank the top ten factors that affect the decisions of the students to leave the program. B. Statement of the Problem The study aims to determine the factors why former accountancy students shift to other courses. Specifically, this study aims to answer the following questions: What are the profiles of the respondents in terms of: 2. 1 Age 2. 2 Gender 2. 3 year 2. 4 Course 2. What are the factors that affect their decision to shift to other courses? Among the factors that will be given and chosen by the respondents, which of those ranks first up to the tenth? 4. What are the recommendations of the respondents to future accountancy students upon taking the course? C. Significance of the Study The study will be beneficial to the following: School Administration (University and Accountancy Department). The result of the study will help the institution enhance their program to attract more enrollees and to maintain the current population of accountancy students without compromising the laity of education being offered.

Students. The result of the study will help the students to handle the factors or reasons that respondents had answered which they may be encountering or will be encounter along the way, so that they will finish the program in due time. Parent's. The result of the study will help the parent's in assisting their children in their difficulties and struggles in college life. Researchers. The researchers will develop their writing, analysis, and interpretation skills needed o make a good thesis. Future researchers.

This will benefit other researchers who wish to have similar studies as they could get background information from the result of the thesis study which will also serve as their guide to modify their research. D. Scope and Limitation This study will be limited to the identification and ranking of the factors that affects the decision of former accountancy students to shift to other course. The respondents will be former accountancy students in Adamson University who took up he program under school years 2011-2012 and 2012-2013.

E. Definition of Terms Accountancy - profession or practice of accounting Block - group of regular students taking up the same course or degree BAS - acronym for Bachelor of Science in Accountancy Course - program being offered to be taken in college Retention - policy of having a maintaining grade in order to continue the program Shift - change of course Zero-based - a grading system which computes a student's grade by dividing the raw score by the total number of items.