THESIS WRITING CHAPTER 1
WHAT ARE THE ADVANTAGES AND DISADVANTAGES OF STUDENTS TAKING THE QUALIFYING EXAM IN ACCOUNTANCY?
BACKGROUND OF THE STUDY
Accountancy is the language of business. It is a fundamental part of how business is done around the world. That is why all universities and colleges offering this program should maintain, or much better, continue to enhance the quality of education they are offering. Standardized Admission and Retention Program on Bachelor of Science in Accountancy (BSA) are necessary in order to meet the needs of the profession.
According to the records, the over-all passing rate from the latest board examination for accountancy has declined from 47% (October 2012) to 27% (May 2013), which is the fourth lowest passing rate since 2005 (Mata, 2013). According to the Commission on Higher Education (CHED) on 2007, the retention program should be sufficiently rigorous and demanding to meet the needs of the profession and merit the respect of the public. Universities and colleges offering this course must establish a program that will assure high probability for students to successfully finish the program satisfactorily. They should analyze the relationship of academic performance of BSA students in their future accounting profession. There is a strong positive relationship between these two variables. Since there is a positive correlation, it reveals that there should be written policies that state the benchmark of required grades for accounting subjects in order to maintain a possible high rate of passers. Standardized Table of Specification (TOS) is also recommended in order to give weight on a more important topic of the program. The school is given the privilege to require standard admission requirements to the program as reflected in its manual of regulations for students (CHED, 2007).
In the United States and some other countries in the west, to become a Certified public Accountant (CPA) in a specific state, you must not only finish a bachelor’s degree. You
BACKGROUND OF THE STUDY
Accountancy is the language of business. It is a fundamental part of how business is done around the world. That is why all universities and colleges offering this program should maintain, or much better, continue to enhance the quality of education they are offering. Standardized Admission and Retention Program on Bachelor of Science in Accountancy (BSA) are necessary in order to meet the needs of the profession.
According to the records, the over-all passing rate from the latest board examination for accountancy has declined from 47% (October 2012) to 27% (May 2013), which is the fourth lowest passing rate since 2005 (Mata, 2013). According to the Commission on Higher Education (CHED) on 2007, the retention program should be sufficiently rigorous and demanding to meet the needs of the profession and merit the respect of the public. Universities and colleges offering this course must establish a program that will assure high probability for students to successfully finish the program satisfactorily. They should analyze the relationship of academic performance of BSA students in their future accounting profession. There is a strong positive relationship between these two variables. Since there is a positive correlation, it reveals that there should be written policies that state the benchmark of required grades for accounting subjects in order to maintain a possible high rate of passers. Standardized Table of Specification (TOS) is also recommended in order to give weight on a more important topic of the program. The school is given the privilege to require standard admission requirements to the program as reflected in its manual of regulations for students (CHED, 2007).
In the United States and some other countries in the west, to become a Certified public Accountant (CPA) in a specific state, you must not only finish a bachelor’s degree. You