Findings of the primary research of accounting students Essay

1

Chapter 4

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RESULTS AND DISCUSSION

This chapter presents the analysis, readings and deductions of the gathered informations to explicate decision and recommendation of the survey.

Table1a. Demographic distribution of the respondents

Demographic Indexs

Frequency

Percentage

Age

18-22

90

90 %

23-27

8

8 %

28-32

2

2 %

Year Degree

3rd Year

50

50 %

4th Year

50

50 %

Gender

Male

27

27 %

Female

73

73 %

Findingss revealed that bulk ( 90 % ) of the respondents of University of Mindanao who studied accounting topic belong to the group of 18-22 old ages old. The least ( 2 % ) respondents belong to the group of 28-32 old ages old. This shows that bulk of the pupils who studied accounting topic are younger individual. The respondents are good distributed between Third and Fourth twelvemonth pupils.

Findingss revealed besides that bulk ( 73 % ) of the respondents are female while the male respondents comprised of ( 27 % ) . This is due to the population in College of Accounting Education of University of Mindanao, that females conquered the figure of work forces. This state of affairs is ordinary presents in higher acquisition establishments that there are more females compared to work forces.

Table1b. Demographic distribution of the respondents harmonizing to their GPA

Grade point average

Frequency

Percentage

Valid Percentage

Accumulative Percentage

1.6 – 2.0

5

5 %

5 %

5 %

2.1 – 2.5

51

51 %

51 %

56 %

2.6 – 3.0

39

39 %

39 %

95 %

3.1 – 3.5

5

5 %

5 %

100 %

Entire

100

100 %

100 %

Findingss revealed that more than half ( 51 % ) of the pupils of University of Mindanao who studied accounting obtained the GPA of 2.1-2.5. The least ( 5 % ) respondents obtained GPA between 1.6-2.0 and 3.1 – 3.5. This shows that pupils belong on the group with the GPA of 2.1 – 2.5 suggest that they perceived more in authorization and accounting proficient accomplishments with the per centum of 51 % .

Table2a. Students’ authorization in footings of Academic

Academic

Std. Deviation

Mean

Verbal Interpretation

1. The undertakings required in my category are personally meaningful.

.672

4.150

Agree

2. I look frontward to traveling to accounting category.

.654

4.420

Agree

3. Accounting category is interesting.

.752

4.140

Agree

4. The undertakings required in my category are valuable to me.

.676

4.370

Agree

5. The information in accounting category is utile.

.580

4.630

Strongly Agree

6. Accounting class will assist me to accomplish my future ends.

.665

4.610

Strongly Agree

Academic Mean

.482

4.386

Agree

Presented in Table 2a is the perceptual experience of pupils in authorization in footings of academic. Findingss revealed that respondents agreed on authorization in footings of academic, as reflected in the academic mean of 4.386 which has interpreted as slightly favourable to the construct. It shows that respondents view the information in the accounting category as good, though the category is rather interesting.

Findingss implied that communicating is an component to authorise pupils in academic and make a vision of relationship to pupils to heighten public presentation ( Frymer & A ; Houser, 1996 )

Table2b. Students’ authorization in footings ofPolitical

Political

Std. Deviation

Mean

Verbal Interpretation

1. I have the power to do a difference in how things are done in my category.

.797

3.530

Agree

2. I have a pick in the methods I can utilize to execute my work.

.875

3.960

Agree

3. My engagement is of import to the success of the category.

.891

3.650

Agree

4. I have freedom to take among options in accounting category.

.831

3.660

Agree

5. I can do an impact on the manner things are run in accounting category.

.745

3.520

Agree

6. Alternate attacks to larning are encouraged in accounting category.

.743

4.050

Agree

7.I have the chance to lend to the acquisition of others in accounting category.

.706

3.840

Agree

8. I have the chance to do of import determinations in accounting category.

.861

3.620

Agree

9. I have the power to make a supportive acquisition environment in accounting category.

.858

3.530

Agree

10. I can find how undertakings can be performed.

.904

3.700

Agree

11. I make a difference in the acquisition that goes on this accounting category.

.904

3.480

Undecided

12. I can act upon the teacher.

.958

3.010

Undecided

13. I feel appreciated in accounting category.

.829

3.280

Undecided

Political Mean

.578

3.602

Agree

Presented in the Table 2b is the perceptual experience of pupils in authorization in footings of political. Findingss revealed that respondents agreed on authorization in footings of political, as reflected in the political mean of 3.602 which has interpreted as slightly favourable to the construct. It shows that respondents view, that alternate attacks in larning must be encouraged and use in accounting category, since respondents are non certain if they can act upon the teacher.

Findingss implied that to assist the pupils in developing their critical thought accomplishments, the academia must be supportive, make a construction category with many chances with accomplishments and cognition based activities ( Atback, Arnove & A ; Kelly, 1982 ; Giroux & A ; Purpel, 1983 ; Levin, 1981 ) .

Table2c. Students’ authorization in footings of Social

Social

Std. Deviation

Mean

Verbal Interpretation

1. I feel confident that I can adequately execute my responsibilities.

.662

3.690

Agree

2. I possess the necessary accomplishments to execute successfully in accounting category.

.699

3.660

Agree

3. I believe that I am capable of accomplishing my ends in accounting category.

.688

3.990

Agree

4. I have faith in my ability to make good in accounting category.

.715

4.050

Agree

5. I have studied before to win in accounting category.

.797

3.530

Agree

6. I feel really competent in accounting class.

.833

3.460

Undecided

7. I feel comfy disputing with my talks in accounting category.

.868

3.560

Agree

8. I feel comfy disputing with my equals in accounting category

.858

3.470

Undecided

9. I feel comfy replying inquiries in accounting category.

.794

3.430

Undecided

Social mean

.547

3.648

Agree

Presented in Table 2c is the perceptual experience of pupils in authorization in footings of societal. Findingss revealed that respondents agreed on authorization in footings of societal, as reflected in the societal mean mark of 3.648, which interpreted as slightly favourable to the construct. It shows that respondents are confident to their ability that they can make good in their accounting category, though there are some uncertainties in replying the inquiries in the category.

Finding implied that pupils should work together, pattern societal accomplishments and develop a quality of a leader which ends might be achieved ( Karten, 2005 )

Table2d. Accounting proficient accomplishments in footings of Financial Accounting

Fiscal Accounting

Std. Deviation

Mean

Verbal Interpretation

1. I know how to fix fiscal statement.

.770

4.050

Agree

2. I know how to fix amalgamate histories.

.812

3.630

Agree

3. I am able to analyse fiscal statements

.729

3.750

Agree

4. I am able to use relevant Philippine Financial Reporting Standards to fix fiscal statements.

.771

3.530

Agree

5. I am able to use International Financial Reporting Standards in fixing fiscal statements.

.725

3.330

Undecided

Sub Mean

.615

3.658

Agree

Presented in table2d is the perceptual experience of pupils in accounting proficient accomplishments in footings of Financial Accounting. Findingss revealed that respondents agree on accounting proficient accomplishments in footings of fiscal accounting, as reflected in the sub-mean mark of 3.658, which interpreted as slightly favourable to the construct. It shows that respondents cognize how to fix fiscal statement, but diffident if they can use International Financial Reporting Standards in the readying of the fiscal statements.

Findingss implied that developing a professional comptrollers, puting cardinal expanded cognition and accomplishments are critical ( Lin, Z. J. , Xiong, X. & A ; Liu, M. , 2005 ) .

Table2e. Accounting proficient accomplishments in footings ofManagement Accounting

Management Accounting

Std. Deviation

Mean

Verbal Interpretation

1. I have knowledge of bing to find, analyse and command costs.

.750

3.680

Agree

2. I know how to fix a budget.

.880

3.820

Agree

3. I know how to measure an investing.

.774

3.370

Undecided

4. I know how the basicss of direction accounting ( be aftering, control, determination devising, etc. )

.829

3.830

Agree

5. I can utilize unrecorded informations to measure hazard to work out jobs

.839

3.390

Undecided

6. I am able to exert judgement to work out existent universe jobs.

.754

3.580

Agree

Sub Mean

.624

3.611

Agree

Presented in Table2e is the perceptual experience of pupil in accounting proficient accomplishments in footings of direction accounting. Finding revealed that respondents agree on accounting proficient accomplishments in footings of direction accounting, as reflected in the sub-mean mark of 3.611, which interpreted as slightly favourable to the construct. It shows that respondents cognize how to utilize the basicss of direction accounting such as planning, control, determination devising and etc. , but unsure to the construct of measuring an investing.

Findingss implied that direction accounting must to bring forth traditional, continued from accounting steps, and see how they can add value & A ; integrate in an organisation. ( ( Binnersly, 1999 ) In add-on, Russell et Al, stated that direction accounting isn’t merely pull offing the alteration, but they will originate a alteration.

Table3a. Significant Difference of perceptual experience of students’ authorization

Demographic groupings

F

P Value

Interpretation

Decision HO

Age group

18-22

23-27

1.151

.321

Not Significant

Accept

28-32

Year Degree

3rdtwelvemonth

.994

.340

Not Significant

Accept

4Thursdaytwelvemonth

Gender

Male

1.001

.320

Not Significant

Accept

Female

Grade point average

1.6-2.0

2.1-2.5

1.002

.396

Not Significant

Accept

2.6-3.0

3.1-3.5

Presented in Table3a is the important difference of perceptual experience of students’ authorization when analyzed by profile. To look into the differences on the perceptual experience of pupils empowerment harmonizing to the profile of pupils, T-test was used for the academic position and sex of the pupils ; ANNOVA trial for their age and GPA group. Table3a reveals that there is statistically no important difference in footings of perceptual experience in students’ authorization when analyzed to age group, twelvemonth degree, gender and GPA. Therefore, it Accept HO ; and fails to reject the void hypothesis.

The survey found out that their perceptual experience toward authorization does non vary across all ages, twelvemonth degree, gender, and GPA.

Table3b. Significant Difference of students’ Accounting Skills

Demographic groupings

F

P Value

Interpretation

Decisions HO

Age group

18-22

.217

.810

23-27

Not Significant

Accept

28- 32

Year Degree

3rdtwelvemonth

.563

.455

Not Significant

Accept

4Thursdaytwelvemonth

Gender

Male

2.231

.183

Female

Not Significant

Accept

Grade point average

1.6-2.0

2.1-2.5

1.815

.150

Not Significant

Accept

2.6-3.0

3.1-3.5

Presented Table 3b is the important difference of perceptual experience in accounting proficient accomplishments when analyzed to profile. To look into the difference on the perceptual experience of accounting proficient accomplishments harmonizing to the profile of pupils, T-test used for academic position & A ; gender of the pupils ; ANNOVA trial for their age and GPA. Table 3b reveals that there is statistically no important difference in footings of perceptual experience in accounting proficient accomplishments when analyzed to its profile. Thus it accepts HO ; and fails to reject the void hypothesis.

The survey found out that their perceptual experience toward accounting proficient accomplishments does non vary across all ages, twelvemonth degree, gender, and GPA.

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