The primary objective of the Accountancy course in Adamson University is to provide a means for students to acquire: the knowledge, proficiency, and intellectual abilities to provide services of the minimum scope and quality which the public needs and has right to expect from an entry level professional accountant; and the capacity to grow and develop into a fully qualified professional accountant able to function in a global economy. In order to make this objective possible, the Adamson University, Department of Business Administration in particular; has provided a retention policy in the Accountancy program.
It aims to heighten the standard of the course syllabus of the said program. This was approved in order to challenge and improve the performance of the accountancy student. The retention policy has been implemented for several years now, and the retention grade was 2. 75 equivalents to 73-75 but it was changed and was increase into 2. 5 equivalents to 76-78 just the recent year. This was implemented in order to prove how effective the retention policy in the performance of the accountancy students in Accountancy program.
The retention policy in the Accountancy program examines the retention standards for the students of Accountancy which are predictive of an examinees success in the Certified Public Accountant Licensure Examination. This study assesses the effectiveness of the existing admission and retention policies of Adamson University and to present an analysis of the result. STATEMENT OF THE PROBLEM Major Problem: What are the effects of the retention policy in Accountancy Program of Adamson University? Minor Problem: 1. What are the demographic profiles of the respondents in terms of:
A. Age; B. Year Level; C. Status? 2. What are the effects of the retention policy in Accountancy program of Adamson University in terms of: A. Core subject; B. Professors; C. Time; D. Drive; E. Competitiveness; F. Learning Strategies; and G. Health? SIGNIFICANCE OF THE STUDY This study aimed to determine whether the retention policy in the Accountancy Program in Adamson University is effective in preparing the students. As future Certified Public Accountants, the students should be able to meet the needs of the business world in terms of its financial aspects.
It also aims to identify the areas which the retention policy greatly affects. Results of this study have particular significance for students, faculty and administrators of the Accountancy Program in Adamson University in influencing the current policies and curricula implemented in the BSA program. SCOPE AND DELIMITATION This study focused only to the freshmen and sophomore students who are currently enrolled in the Academic Year 2012-2013 in the program Bachelor of Science in Accountancy in Adamson University. DEFINITION OF TERMS
For clarity and understanding of the study, the following are defined operationally; Accountancy Student refers to the person who took prestigious Certified Public Accountant Licensure Examination. Competitiveness refers to the strong desire of the students to succeed in their chosen careers. Drive refers to the motivation of the BSA students to pursue their career in Accountancy. Retention Policy refers to the standard grade that is needed to be maintained by the BSA students. Chapter 2 REVIEW OF RELATED LITERATURE
The retention policy gives emphasis on the following; Retention policies are especially important for associations due to their unique, central role in so many industries and professions, (Leavitt, 2007). According to Nagaoka and Roderick (2004) a central focus of this report is estimating whether retention had a positive impact in students’ achievement growth. Evaluating the effect of retention means that the researchers have to find a comparison group of low-achieving students who might represent what would have happened if those students who failed to make the promotional cut-off had not been retained.
In this report, the researchers do this by comparing the achievement growth of third and sixth graders whose reading test scores fell just below the promotion cut-off in 1998 and 1999, the majority of whom were retained, to the achievement growth of two comparison groups: (1) students who had reading test scores just above the test-score cut-off in those years, the majority of whom were promoted; and (2) third graders in 2000 who had similar test scores just below the test-score cut-off but who were promoted because of changes in the administration of the policy.
In general, students who have test scores within a narrow range around the test-score cut-off should be more similar in terms of their underlying achievement than students with either very low scores or achievement closer to the grade level.
Results from the study indicate: in the third grade little evidence that students who were retained did better than their low-achieving counterparts who were promoted was found; retained students who were placed in special education after retention were struggling during their retained year and continued to struggle; and there is no evidence that mid-year promotions either helped or harmed students’ tested achievement in basic skills. This report focuses on the question: Did retaining these low-achieving students help? The answer to this question is definitely no.
In the third grade, there is no evidence that retention led to greater achievement growth for two years after the promotional gate, and in the sixth grade, the study found significant evidence that retaining students under CPS’s promotional policy significantly increased the likelihood of placement in special education. The Retention Policies in other University. Retention policy is a regularized system for monitoring academic and professional (e. g. , affective, ethical, social) aspects of individual student performance.
Although professional aspects are not separate from such academic indicators as grade averages, the latter are monitored by a centralized system that is designed to ensure that exceptionally strong or weak performance will be noticed and will receive timely recognition and attention. We wish to be at least equally confident that professional aspects of student performance are receiving timely recognition and attention. This document sets out policies and procedures for implementing a student retention process.
The principles and aspirations that underlie that process are consistent with those expressed in the College of Education’s undergraduate policy entitled “Qualitative Aspects of Student Performance,” found in the College’s Undergraduate Student Handbook. Specifically, we propose to implement a process that (a) is comprehensive as to the sources of input about each student’s progress and in terms of establishing a cumulative record in cases of concern, (b) takes a case-by-case approach and allows for varieties of responses; and (c) involves collaboration in professional judgment.
When making collaborative decisions about the continuation of students in the program, faculty consider the following expectations they hold for students: *Demonstrated effectiveness in developing interpersonal relationships in Individual and group contacts *Demonstrated aptitude for counselling, student personnel services, or related human development responsibilities *Demonstrated commitment to a career in counselling or college student Personnel services *Demonstrated potential for establishing facilitative relationships with people at different levels of development and with various needs and problems *Demonstrated openness to self-examination and personal and professional self-development *Demonstrated commitment to and practice of ethical principles. (k-state. edu) Sophomores at the AMV-College of Accountancy no longer have to meet a “cut-off score” to be able to major in Accountancy, but a new “retention program” is set to be implemented. The requirement to obtain a grade of 2. 5 in Accounting 2 has been abolished, but under the new retention policy, grades in Accounting 1 and 2 cannot be lower than 3. 00. Students must also get a passing mark in retention exams to be retained in the Accountancy course. Students who get a grade of 2. 00 or higher in the two subjects will be exempted from the examination, while those who fail will be transferred to the Management Accounting program. “Achieving a 96 percent rate [passing rate in the October 2010 board exam] for first-time takers is indeed an achievement, [and] maintaining or surpassing that would be a bigger challenge for us. One way of achieving this is by conducting a retention examination,” Accountancy Dean Minerva Cruz said.
The new policy would allow the college to limit the number of sections and students in the Accountancy program, thereby “addressing the problem in facilities. ” Only graduates of the Accountancy program are eligible to take the licensure examinations for certified public accountants. Management accounting graduates may get certifications as bookkeepers, cost accountants, and accounting technicians. (Evite, 2012) After admission to the BSA Program, the student, regardless of year level, must maintain good moral character at all times. He/she must adhere to the rules of conduct imposed by Ateneo in its College Student’s Handbook. At the same time, he/she must adhere to the rules, regulations and policies imposed by the School of Management and Accountancy.
He/she shall always act in a manner that will uphold the honor, dignity, and prestige of the Ateneo de Zamboanga University and the Accountancy Program and must meet the following requirements to stay in the program and obtain the corresponding BSA degree: Minimum GPA (for every semester or summer of study)| 2. 0| Minimum Final Grade:| | * in CPA Board Related subjectsAccounting, Auditing, Taxation, Business Law, Finance 211, 212, IT 131, 141, 152| 2. 0| * Business Education subjects:Management, Marketing, Economics, Finance 111, Math 101, 104, 121, 123, 125| 1. 5| * General Education subjects:English Others (Literature, Philosophy, Chemistry, Biology, Humanities, Religious Studies, FFP/NSTP, PE, IT 111, IT 121, Sociology, Psychology, Filipino, Foreign Language, History and Rizal course)| 1. 51. 0| When the BSA student fails to meet the above mentioned requirement, he/she: SITUATION| ACTION|
GPA is less than 2. 0| Student is disqualified to continue in the BSA curriculum and is to be advised to shift to another course. | Final grade in any CPA Board related subject is less than 2. 0 but not 0. 00| Student is given the chance to retake the said subject only once. The student is allowed only a maximum of two major subjects to be retaken during the period (third year to fifth year) of his/her study. | Final grade in any Business Education subjects and English subjects is less than the required grade but not 0. 00| Student is given the chance to retake the said subject and obtain the required final grade. Only one retake is allowed.
The student is allowed only a maximum of two subjects (either Business Education and/or English subject) to be retaken during the entire period of study. | Final grade in any of the subjects enrolled is 0. 00 or WF| Student is disqualified to continue in the BSA curriculum and is to be advised to shift to another course. | (adzu. edu) The Grade Point Average (GPA) is the measurement of the quality of the student’s general academic performances during a regular academic term. The promotion, graduation, honours and dismissal of students are determined by whether they have satisfied the Retention Policy for a given academic year. The Retention Grade for student to maintain their good standing in SBC, they should meet the required grade for readmission.
Every two semester, the overall or cumulative GPA of the student will be evaluated. The CGPA requirement for retention in San Beda College-Alabang is 3. 0, (Sanbeda-alabang. edu) Why the Retention Policy needed? According to Sadker and Zittleman (2010), in effective schools teachers hold on high expectations that students can learn, and they translate those expectations into teaching behaviours. They set objectives, work toward mastery of those objectives, spend more time on instructions and actively monitor students’ progress. They are convinced that students can succeed. Do high expectations work if students do not believe they exist? Probably not, and that is too often the case.
Whereas a majority of secondary school principals believe that their schools hold such expectations for their students, only 39 percent of teachers believe this to be true, and even more discouraging, only one in four students believes their school holds expectations for them. We need to do a better job of communicating these expectations to students, and making certain that these expectations truly challenge students. Standard-based education specifies precisely what students should learn, focuses the curriculum and instruction (and perhaps much more) on meeting these standards and provides continual testing to see if the standards are achieved. Content standards detailed precisely what students should know and able to do in each subject at each level. As former Secretary of Education Richard Riley said “Without knowing where you’re going, you certainly cannot get there. States echoed the call for better schools by adopting standards, and in some cases, developing their own. The Retention Policy examines the standards for the Accountancy Students who’s in the future is needed to take the prestigious CPA Licensure Exam, here are the academic predictors performance in the CPA Board Exam, according to Kalaw (2003), attitudes of the students affect their academic performance, Aquino and Razon, emphasize the relationship between attitude and transfer of learning. Attitude or the persons desire to learn and his level of aspirations are major factors in his readiness to learn. In the study conducted by Maglayong her findings showed the following; * There should be strict admission and retention policies. Major accounting subjects need to be offered gradually throughout the school year to give students more time for each subject for better absorption. * It was observed that teachers in accounting are hard to find. * Teaching method to be employed should encourage the students to develop an analytical mind. * Use of textbooks in all major subjects * Grade-cut off for accounting subjects should be higher than the general education subjects. What are the effects of having a Retention Policy? The effects of having a Retention Policy in a certain Academic program, the students becomes more highly motivated and be responsible enough to their study habits. According to Hopkins (2000), passing the Certified Public Accountant examination is not easy.
Every 6 months, over 60,000 people throughout the USA attempt to pass this difficult 2-day exam. With a first-time passing rate of 12-15%, it is assumed that most people will fail upon their first attempt. That’s right the odds are against you. Yet CPA exams candidates keep on trying. Completing the exam is one of the greatest accomplishments on accountant can achieved. According to Walvoord and Anderson (2010), a well-known psychological principle is that while beliefs shape action, the opposite is also true: action shapes belief. In other words, if we can help our students act like highly motivated learners, they may begin to be more highly motivated.
The lesson here is that we can use pedagogical strategies, as well as the grading process itself, to encourage and reward the behaviours of a well-motivated students: coming to class well prepared, asking thoughtful questions, seeking engagement with faculty and fellow students, and spending time on assignments. The research suggest that a course may increase student motivation for learning when it has; 1. Learning goals and assignments that are clear, challenging, relevant and important to the students; 2. Criteria, standards and expectations for students performances that are clear, challenging and fairly applied to everyone. According to Vizard (2007), remember sanctions limit behaviour – rewards will quickly change students behaviour. It is important that sanctions are applied in a consistent manner. Some of the most challenging students like to work in an environment where there are firm consistent boundaries.
Giving responsibility to students in any way possible is an essential part of developing a positive atmosphere. It is important to remember that responsibility grows with responsibilities and choices. This is perhaps one of the most difficult things to achieve, but many students enjoy the extra responsibility they are given in these settings and most 14-16 years old in further education talk enthusiastically and positively about their experiences. One of the students described their experiences to me as a “Boost in Life”. Seeing students in hospitality and caring serving food to staff, students and numbers of the public, or students working with members f the public in Hair and Beauty, is always a positive experience. Students thrive on the extra responsibilities this work brings. It helps to increase their involvement and generates a sense of ownership. Chapter 3 METHODOLOGY RESEARCH DESIGN This study used the descriptive design. According to Macmillan (1993), the principal aim employing this method is to describe the nature of a situation, as it exists at the time of the study and to explore the causes and effects of a particular phenomenon. He defines descriptive research as involving a collection of data in order to test the hypotheses or o answer questions concerning the current status of the subject of the study. SAMPLING METHOD
This study used the Simple Random Sampling Technique to the Bachelor of Science in Accountancy Students. Simple Random Sampling Technique defines as a subset of individuals chosen from a larger set. Each individual is chosen randomly and entirely by chance, such that each individual has the same probability of being chosen at any stage during the sampling process, and each subset of K individuals has the same probability of being chosen for the sample as any other subset of K individuals. (Wikipedia. com, 2011) INSTRUMENTATION Instruments are tools or devices used in gathering the data needed in research. This study used survey questionnaires, interviews and observation in obtaining informational needed to answer the research problem.
Survey questionnaire is the main instrument used in the study. It is based on the ideas learned from the literature and studies reviewed. Some items in the questionnaires are derives from the interview and observation. CHAPTER 4 PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA This chapter deals with the presentation, analysis and interpretation of data on The Effectiveness of the Retention Policy in Accountancy Program in Adamson University. Discussion is categorized according to the demographic profile of the respondents and the effects of the Retention Policy to the BS Accountancy students. Figure 1: Age of Respondents The above figure shows the age of respondents. 3 or 43% of the respondents are 16 years old and below, 12 or 40% of the respondents are 17-18 years old, 3 or 10% of the respondents are 19-20 years old and 2 or 7% of the respondents are 21 years old or above. Figure 2: Year level of the Respondents The above figure shows the year level that the respondents belong to. 15 or 50% of the respondents are 1st year students and the other 50% of the respondents are 2nd year students. Figure 3: Status of the Respondents The above figure shows the academic status of the respondents. 18 or 60% of the respondents are regular students and 12 or 40% of the respondents are irregular students. Figure 4: Subjects that students find difficult The above figure shows the subjects that are difficult for the respondents. 3 or 43% of the respondents are having difficulties in accounting subjects, 13 or 43% of the respondents are having difficulties in Math subjects, 2 or 7% of the respondents are having difficulties in English subjects and 2 or 7% of the respondents are having difficulties in other subjects. Figure 5: The instructional strategies of the professors as perceived by the respondents. The above figure shows the relationship of the Retention Policy and the Instructional strategies of the professors. 8 or 27% of the respondents said that their professors always use books, 16 or 53% of the respondents said that it is often, 4 or 13% of the respondents said that seldom do the professors and 2 or 7% of the respondents said never. 21 or 70% of the respondents are preferred by professors to be in a group study and 9 or 30% of the respondents are not. 5 or 50% of the respondents are preferred by professors to conduct self-studying and the other 50% are said to not do. Thus, majority of the respondents said that their professors use books often and are advised to conduct group studying in order to cope up with lessons. Figure 6: Time Management of the Respondents The above figure shows the relationship between the Retention Policy and time management of the respondents. 20 or 67% of the respondents said that the Retention Policy prohibits them to have sleep and the 10 or 33% of the respondents are stated otherwise. 20 or 67% of the respondents said that the Retention Policy allows them to study 4 hours and above per day and the remaining 10 0r 33% of the respondents stated otherwise. 6 or 87% of the respondents said that the Retention Policy allows them to spend more time in accounting subjects rather than their minor subjects and the remaining 4 or 13% of the respondents stated otherwise. Thus, the respondents must allot more time in studying Accounting subjects. Figure 7: The Effects of Retention Policy to Library visits The above figure shows the relationship between the Retention Policy and time allotted for visiting the library. 15 or 50% of the respondents visits the library always while the other 50% of the respondents do not. Thus, visiting the library may or may not be able to help BSA students to comply with the Retention Policy. Figure 8: Effects of the Retention Policy to the Social Life of the Respondents The above figure shows the relationship of the Retention Policy to the social life of the respondents. 5 or 50% of the respondents said that the Retention Policy prohibits them to have social life and the 50% of the respondents stated otherwise. Thus, Retention Policy may or may not affect a BSA student’s social life. Complying with the Retention Policy and having social life depends on the student himself. Figure 9: Drive in the studying of the Respondents The above figure shows the relationship between the Retention Policy and the drive for studying of the Respondents. 26 or 87% of the respondents states that they are motivated by the Retention Policy to study hard and 4 or 13% of the respondents stated otherwise. Thus, Retention Policy motivates the students to study hard to be maintained in the BSA Program.
Figure 10: The Competitiveness of the Respondents The above figure shows the relationship of the Retention Policy to the Competitiveness of the Respondents. 15 or 50% of the respondents stated that the Retention Policy is the hindrance for them to be retained in the BSA program and 15 or 50% of the respondents stated otherwise. 13 or 34% of the respondents stated that the Retention Policy is the reason why they should retake their major subjects and 17 or 57% of the respondents stated that it is not. Thus, Retention Policy may or may not be a hindrance to be retained in the BSA Program and that it is not the reason why students retake their subjects.
Figure 11: Competition of the Respondents inside the BSA program The above figure shows the relationship between the Retention Policy and the competition of the students in the BSA program. 10 or 33% of the respondents stated that the Retention Policy involves them in competing with their classmates rather than themselves and 20 or 67% of the respondents stated otherwise. Thus, Retention Policy causes competition within a student himself rather than with his classmates or other people in the BSA Program. Figure 12: The Effects of the Retention Policy to the health of the Respondents. The above figure shows the relationship between the Retention Policy to the health of the respondents. 17 or 57% of the respondents sated that the Retention Policy makes them sick physically and 13 or 43% of the respondents stated otherwise. 3 or 73% of the respondents stated that the Retention Policy makes them sick mentally and 8 or 27% of the respondents stated otherwise. Thus, Retention Policy causes too much stress, physically and mentally, to the students who undergo the BSA Program. Chapter 5 CONCLUSION AND RECOMMENDATION This chapter presents the conclusions, and recommendation from the data gathered. CONCLUSION From the findings the researchers have then arrived to the following conclusions. 1. BSA students are having more difficulties in Accounting and Mathematics subjects. 2. Professors use books often and are advised to conduct group studying in order to cope up with lessons. 3.
BSA students must allot more time in studying Accounting subjects. 4. Visiting the library may or may not be able to help BSA students to comply with the Retention Policy. Thus, complying with the retention policy depends on the student himself/herself. 5. Retention Policy may or may not affect a BSA student’s social life. Complying with the Retention Policy and having social life depends on the student himself. 6. Retention Policy motivates the students to study hard to be maintained in the BSA Program. 7. Retention Policy may or may not be a hindrance to be retained in the BSA Program and that it is not the reason why students retake their subjects. 8.
Retention Policy causes competition within a student himself rather than with his classmates or other people in the BSA Program. 9. Retention Policy causes too much stress, physically and mentally, to the students who undergo the BSA Program. RECOMMENDATION In the light of the findings, conclusion, and implications gathered from this study, the suggestions and recommendation were provided. The following recommendations are hereby offered to further improve the effectiveness of the retention policy in Accountancy program of Adamson University. 1. The instructional strategies of the professors must be enhanced, in order to produce more intelligent student and in order for the latter to comply with the Retention Policy. 2.
Retention Policy in Adamson University must turn to high standard in order for them to know their capabilities. 3. The retention policy should remain to maintain the good standard of the BS Accountancy Program in Adamson University. 4. The retention policy must change from 2nd Year retention to 4th Year retention to motivate more the the student. 5. The student must ask question in order to cope up well and to comply with the Retention Policy. 6. The student must have their own Time Table to manage their time carefully. 7. For the future researchers, conduct future research to this study but on a wider/broader side to other University or Colleges. BIBLIOGRAPHY Books Conley, David T. (2010), College and Career Ready: Helping All Students Beyond High School, Canada, Jossey-Bass: A Wiley Imprint. Hays, Kate F. , (2009), Performance Psychology in Action, Washington, D. C. , Psychological Association. Hopkins, Debra, (2000), You Can Pass The CPA Exam: Get Motivated, Canada, John Wiley and Sons, Inc. Nagaoka, Jenny, Roderick, Melissa, (2004), Ending Social Promotions: The Effects of Retention, Consortium on Chicago School Research. Renzulili, Joseph S. , Reis, Sally M. , (2008), Enriching Curriculum Fair All Students, California, USA, Corwin Press: A Sage Company. Sadker, David M. , Zittleman, Karen R. (2009), Teachers, Schools and Society, New York, USA, McGraw-Hill Companies, Inc.
Vizard, Dave (2007), How to Manage Behaviour in Further Education, London, Paul Chapman Publishing. Walvoord, Barbara E. , Anderson, Virginia J. , (2012), Effective Grading, San Francisco, USA, Jossey-Bass: A Wiley Imprint. Unpublished Materials Grageda, Darlan Jr. R. , (2002), The Analysis on the Instructional Competencies of the Male Teachers as Perceived by the Pupils, Philippines, Metro Manila College. Kalaw, Haydee Falco T. , (2003), Academic Predictors of Performance in the CPA Board Examination, Philippines, Adamson University. Internet Sources http://varsitarian. net/ http://www. asaecenter. org/ http://www. wikipedia. com/ http://www. sanbeda-alabang. edu. ph/ http://www. coe-k-state. edu/
