[BAGOHARA]
Greetings! We are the Group 4 here to present our study entitled INSPIRE TO LEAD,
ASPIRE TO ACHIEVE: THE ROLE OF STUDENT ACCOUNTING ORGANIZATIONS IN
ENHANCING PRACTICAL ACCOUNTING SKILLS AMONG ACCOUNTANCY STUDENTS
without further ado let us begin.
[DE LEON]
Introduction/Background of the study
Demanding Curriculum: Accountancy students face a rigorous curriculum
that includes core accounting as well as subjects like Mathematics,
Economics, and Business Law.
Primary Goal of Accounting Education:
The goal is to develop competent, ethical accountants capable of navigating
complex financial environments with integrity.
Impact of Technology:
Technology is transforming the accounting field, increasing demand for
accountants who can effectively use automation and advanced software.
Importance of Professional Skills:
Accounting students must develop a broad range of skills, including
intellectual, interpersonal, personal, and organizational abilities, in addition to
technical knowledge.
Role of Student Organizations:
Student organizations play a key role in helping students enhance practical
skills, engage with peers, and apply their learning in real-world settings.
UPHSD-Molino's College of Business Administration and Accountancy offers a
program preparing students for careers as Certified Public Accountants (CPAs). The
program emphasizes hands-on learning, practical training, and real-world application
of accounting principles. Students gain experience through On-the-Job Training (OJT)
and develop critical academic skills through the College Council of Accountancy
(CCA) and the Junior Philippine Institute of Accountants (JPIA). These organizations
provide students with opportunities to step beyond the classroom, immerse
themselves in real-world experiences, and develop confidence and expertise for
success in their careers.
This research provides a comprehensive overview of the challenges and
opportunities faced by students pursuing a degree in accountancy. It highlights the
demanding nature of the program, the importance of developing both technical and
non-technical skills, and the role of student organizations in enhancing the
educational experience.
[GOROSPE]
Theoretical Framework
Taylor’s Student Affairs Division Theory focuses on creating a learning-centered
culture where students actively engage in their education. It involves four core
activities:
1. Productive Reflection: Analyzing past experiences to improve future actions.
2. Assessment: Evaluating learning and skill application through feedback.
3. Evaluative Inquiry: Systematically refining processes for professional growth.
4. Systematic Leadership: Inspiring collaboration and accountability in developing
competencies.
The theory also emphasizes Knowledge Management to organize vital information
and promote innovation. The Reflect-Act-Transform framework encourages ongoing
reflection, improvement, and adaptation to enhance student engagement and learning
outcomes.
[ALIPIO]
Conceptual Framework
This study uses the Input-Process-Output (IPO) model to explore how accounting
student organizations enhance the practical skills of accountancy students.
INPUT
We begin by examining the respondents’ demographics, including their age, sex,
year level, and position (officer or non-officer), which helps contextualize their
experiences in the student organizations.
PROCESS
Data will be collected via an online survey through Google Forms. The responses
will then be tallied, analyzed, and evaluated to understand how these organizations
contribute to developing skills like leadership, critical thinking, and attention to
detail.
OUTPUT
The goal is to determine how accounting student organizations help enhance practical
accounting skills and to provide recommendations for improving these programs. As
Mistry (2021) notes, the skills learned in student organizations are directly applicable
in the corporate world, making it essential for tertiary institutions to prepare students
to be practice-ready (Reyneke & Shuttleworth, 2019).
[BAGOHARA]
Statement of the Problem
The purpose of this study is to explore how accounting student organizations at
UPHSD-Molino help enhance the practical skills of accountancy students. We aim to
answer key questions regarding the profiles of the respondents, including their age,
gender, year level, and position—whether officer or non-officer.
We also examine the role of these organizations in fostering:
A learning-centered culture,
Systemic leadership,
Organizational learning activities, and
Knowledge management processes.
Additionally, we explore the practical skills students gain, such as leadership, critical
thinking, and teamwork. The study will also compare the skill development between
CCA and JPIA members.
Lastly, we’ll suggest programs to further improve the practical skills of accountancy
students, in line with the university’s motto: “Inspire to lead, Aspire to achieve.”
This research aims to provide practical insights and recommendations to better equip
our students for their future careers.
[DE LEON]
Hypotheses
In this study, we are testing if there’s a significant difference in practical accounting
skill enhancement between CCA and JPIA.
H₀ suggests there is no difference.
H₁ proposes there is a difference.
Data will be collected through surveys, and based on the results, we will either
accept H₀ or support H₁.
[GOROSPE]
Scope and Limitations
This study was conducted at the University of Perpetual Help System DALTA –
Molino Campus in Bacoor, Cavite, where the accounting program, along with the
CCA and JPIA chapters, has been established for over 20 years.
The study examines how accounting organizations, specifically CCA and JPIA,
enhance the practical skills of accounting officers and non-officers. While this
research focuses on accounting students, other colleges can use these findings for
their own studies.
Some uncontrollable variables—such as elected officers, respondents' pre-existing
skills, and learning preferences—should be considered by future researchers.
Methodology
[ALIPIO]
Research Design
This study utilizes a quantitative research design, collecting numerical data to
ensure rational, unbiased, and objective results. The research also employs a
correlational design, which examines and predicts how different variables are
related, without attempting to alter or assign causes to the events.
Using this approach, we aim to investigate how student academic organizations
impact the practical accounting skills of undergraduates at UPHSD-Molino.
Population Sampling
This study will use cluster sampling to select participants from the University of
Perpetual Help System DALTA – Molino Campus. The sample will include
accountancy students from any year level, ensuring diverse insights from students at
different stages of their program.
[BAGOHARA]
Research Instrument
For this study, the researchers used a survey questionnaire to collect the necessary
data from the respondents. The questionnaire was developed based on the study's
problem statements and was validated for internal and external reliability.
It consists of three sections:
1. Respondent Profile – to gather basic information and ensure eligibility.
2. Role of Accounting Student Organizations – to assess their impact on enhancing practical
accounting skills.
3. Practical Accounting Skills – to evaluate the skills developed through CCA and JPIA.
The questionnaire uses a 4-point Likert scale, allowing respondents to rate their
agreement with each statement, providing valuable insights on the topic.
[DE LEON]
Data Gathering Procedure
Before the study, the researchers obtained approval from the College Dean and
validation from the Research Center. Afterward, they distributed the survey via
Google Forms and sent consent letters to selected participants. As a token of
appreciation, respondents received a small gift or monetary compensation.
[GOROSPE]
Respondents of the Study
The respondents of this study are 1st to 4th-year accounting students from UPHSD -
Molino Campus. The study aims to gather insights from both members and non-
members of accounting student organizations to evaluate their role in enhancing
practical accounting skills and supporting students' academic and personal growth.
Ethical Consideration
The researchers sought approval from the Research and Development Center before
administering the survey. Participants were informed about the study’s purpose and
asked for their cooperation. Data was securely stored and used only for research, in
compliance with the Data Privacy Act of 2012. The researchers appreciate the
participants’ valuable contributions.
[ALIPIO]
Data Analysis
The survey data was analyzed using Descriptive Statistics. A frequency distribution
table was used for SOP 1 to assess response percentages. For SOP 2, 3, and 4, we
calculated the mean and standard deviation for consistency. Responses were
interpreted using a Likert scale (1-4) ranging from "Strongly Disagree" to "Strongly
Agree." A One-way ANOVA test was used to assess differences in skill enhancement
across year levels. Chapter 5 will present recommendations to improve practical
accounting skills, aligning with the university's motto: “Inspire to Lead, Aspire to
Achieve.”
This approach allows us to understand how student organizations impact practical
skills and guides improvements in the accountancy program.
