Academic journal article Journal of International Business Research

Factors That Influence the Final Grades of Students in Managerial Accounting Course in De la Salle University

Academic journal article Journal of International Business Research

Factors That Influence the Final Grades of Students in Managerial Accounting Course in De la Salle University

Article excerpt

INTRODUCTION

Educators advocate improvement of several approaches to teaching standards and practices. In the effort to improve education and to promote learning, appropriate pedagogic practices and various detailed learning expectations that are supported by standardized tests are continuously being established.

This study attempts to contribute to the demands of continuous improvement in pedagogic practices of schools. It aims to aid in developing tools that lead to educational improvement and maintenance of standards of quality education. In relation to this goal, this study specifically investigates factors to predict the performance of students. In doing so, the researcher investigated data of selected students of one of the business schools in the Philippines, De La Salle University, Manila (DLSU).

DLSU is a private university accredited by the Philippine Accrediting Association of Schools, Colleges and Universities. The university prepares its students through programs that aim to form well-rounded individuals. It uses a trimester calendar, consisting of 14 weeks each, which enables the students to finish their studies in less than the regular semester program. The university is composed of six colleges that provide programs in the undergraduate and graduate levels covering various fields in business and economics, engineering, sciences, liberal arts, education and computer studies.

The students in the College of Business and Economics specialize in six areas, namely: Accountancy, Business Management, Commercial Law, Economics, Finance, and Marketing.

The Accountancy program of the college prepares the students for their chosen careers as professional accountants and the related fields of profession. The program aims to enhance the students' qualities for professional competence and awareness of the responsibilities of an accountant with high standards of integrity and objectivity.

The Accountancy Department offers its students various accounting subjects throughout the school year. One of these accounting courses is Managerial Accounting for Business Students, which is offered every trimester to non-accounting major business students (i.e. students under the programs of Business Management, Commercial Law, Economics, Finance, and Marketing). They normally take this course during their second year in college. It is a basic accounting course that integrates the knowledge of management practice and the processing of accounting information for decision-making. It deals with actual relevant use of financial statements in day-to-day management activities; exposes students to the preparation of internal reports especially designed for management decision making; and emphasizes accounting and mathematical techniques needed to equip students with analytical skills for problems within a variety of organizational contexts.

In line with the goal of maintaining a reputation for academic excellence, the Accountancy Department reviews and revises the courses syllabi practically every year. Revisions would include modifications on topics to be covered for the trimester, course requirements, prescribed textbooks and references, and grading system.

Previously, students enrolled in managerial accounting course were required to take at least three quizzes in the first half of the trimester and three quizzes in the second half, or a total of six quizzes aside from the midterm and departmental final examinations. Currently, however, the number of quizzes has been reduced to five and the course does not require a midterm examination anymore. This was made effective since the 1st term of school year 2008-2009.

The purpose of this study was to examine the ability of selected factors to predict the performance of students enrolled in managerial accounting course in DLSU. This study presents results to determine whether the required number of quizzes and examinations affects the performance of these students in terms of average quizzes and final grades. …

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