Chapter I

CHAPTER I
THE PROBLEM AND ITS BACKGROUND

Introduction
Principles of accounting courses present multiple challenges for instructors such as low
student motivation, attendance, participation, and knowledge retention, and high student anxiety
and withdrawal rates. In addition, the course material is very extensive and technical in nature,
and often the instructor has difficulty in covering all the material they would like to cover during
the semester.
Principles of accounting courses present multiple challenges for instructors such as low
student motivation, attendance, participation, knowledge retention, high student anxiety and
withdrawal rates. Every course in all universities, states and college has different degree of
difficulty in terms of their learning strategies. Learning principles of accounting requires
patience and perseverance. However, the institutions let their students to finish their time allotted
for that subject without enough knowledge gained from the instructors that turns out to be self-
study. On the contrary, studying on your own doesn’t give you an advantage to pass major
exams; as a result, disappointments are present, low motivation to learn that will lead to
withdrawal from the course. In this study, the learning strategies or study habits in the field of
accountancy will be determined within the respondents and how it affects their academic
performance.
The course material is very extensive and technical in nature, and often the instructor
has difficulty in covering all the material they would like to cover during the semester. Given the
fact that every course requires learning materials, in the field of accountancy is way too much
expensive. Different authors of different books are saying different explanations that cause their
learners getting confused. In some schools, instructors are unable to finish all the covered topics
of the subject due to some specific reasons, and that affects the learning of their students –they
don’t get enough knowledge because of the topics not discussed that might be helpful for future
purposes. This study will assess the effectiveness of their study habits to their academic
performance.
On the other hand, according to the studies conducted by Accounting Education Change
Commission (1990; 1992) and the American Accounting Association (1995), they came up to
recommend the use of active learning strategies, specifically, in accounting courses. Active
Learning strategy is a pedagogical approach in which students do not only sit and listen, instead
they are actively participating and engaged in the learning process. It benefits the students by
promoting greater interest in the subject material, enhancing intrinsic learning satisfaction,
increasing understanding and retention of course material, developing the desire and ability to
become lifelong learners, and improving communication, interpersonal, problem solving,
analytical thinking, and critical thinking skills. In this study, we strategies to be used will be
stipulated. Those strategies if not used by the instructor, then a self-study are applied and some
strategies are required to gain knowledge and enhance skills.
Student’s academic performance occupies a huge and important place in education as
well the learning process. It is the primary criteria to consider one’s potentialities and capacities
which can be measured through the examination results (Nuthana & Yenagi, 2009). Throughout
the years, rapid increase in number of shifters has occurred and it’s very alarming to both
instructors and educators. It only means that the difficulty level has been increased and those
who fit the field will survive to the best way they know how.
Accountancy is basically a skill course where continuous practice is a criterion to master
the concept and principles. Having mastery on the concepts through time spent studying
combined with constant practice contributes a lot to improve academic performance, not just
only for accounting subjects, but also for minor subject taken together.
Study habits of every student have a great impact towards their achievement during their
school days. It ensures the acquisition of knowledge and skills that enable individual to increase
their productivity. Study habit of a student pertains to their perception pertaining to the college
experience and perceived value of the education received while attending an educational
institution.
Academic achievement occupies a very important place in education as well as in the
learning process. Taylor (1964) states that the value the student places upon his own worth
effects his academic achievement. A habit is just a behavior that is repeated. These are the ways
on how we are studying. In having study habit whether it is good or bad has an effect to our
academic achievement. To study is to dedicate self to the application and the task of the study is
to become engrossed in a process of learning. The general belief is that students who exercise
good study habits are likely to excel more than those who have a bad study habits. Without good
study habits, one does not grow and becomes self-limiting in life. It will take us on how far we
want to go.
Good study habits lead to enhancement in learning as ability improves and sharpens
through mastery and principles and by means of training exercise and constancy of application
(Ortinero, 2000). Good study habits help us to manage our time and even help us to improve our
concentration and focus. It develops a good study routines and start achieving our educational
goals. Manila Bulletin (2011) stressed that the point of having good study habits is to be
effective and efficient. Effective in terms of highly competitive learners, not just by making it to
the top but having integrity to their jobs, same as efficiency in doing their tasks on the right time.
A literature review by Nagaraju (2004) pointed out that, for good academic success, good
study habits and attitudes are significant towards learning and mastery of all concepts. Hence, it
is imperative and desirable that a probe into the pattern of study habits and attitudes of students
be made.
On the study conducted by Alcantara, et al (2014) the levels of student’s study habits
were factored according to; concentration, time management, note taking, test preparation and
reading. Therefore, the ability of one’s learning is depends upon the factors on how they cope up
to learning method they want. Focusing on students of BS Accountancy on Colegio De San
Gabriel Arcangel, their study habits differ from one another. Some are being productive at night
and some are spending their productivity on day, while some are studying advanced to have
more time studying their difficult topics and some chose to study immediately day before their
exams, few are inclined in listening to music while some stay in quiet places. No matter their
style is a continuous effort and devotion time is necessary to get positive results.
Study habit is the pattern of behavior adopted by students in the pursuit of their studies
that serves as the vehicle of learning. Many studies say that learning are better acquired and
mastered as soon as the learner attends to it. Many studies found out that several factors play a
significant role in students’ study habits e.g., gender, year level, time management, study
techniques, learning environment etc. Thus, investigation on this area becomes a real and
compelling motivation for the researchers to conduct the study about study habits among the
respondents.
With these, the researchers came up with the study on what are the various study habits
of particular accountancy students. Specifically, the researcher wants to know the impacts of
having a good study habit in academic performance of the selected accountancy students in
Colegio de San Gabriel Arcangel.
Statement of the Problem
This study of the problem to determine the study habits of accountancy students at
Colegio De San Gabriel Arcangel,. It also aims to answer the following questions:
1. What is the demographic profile of the respondents in terms of:
1.1 Gender
1.2 Year Level
2. What are the study habits of the respondents as to :
2.1 Time Management
2.2 Study Techniques
2.3 Learning Environment
Hypothesis
Based on the specific problem stated the hypotheses are hereby given:
Ho: There is significant relationship between study habits of accountancy students and
their academic performance.
Ha: There is no significant relationship between study habits of accountancy students and
their academic performance.
IMPACT OF STUDY HABITS IN THE ACADEMIC PERFORMANCE OF BS
ACCOUNTANCY STUDENTS
A Research Presented to the Faculty of College of Business in Colegio De San Gabriel

Arcangel
In Partial Fulfillment of the Requirement in Statistical Analysis with Software Application

For the Degree of Bachelor of Science in Accountancy
Under the advisory of Mr. Rodel Cahilig, MBA
Submitted by:
Abing, Heinekurt
Alvarez, Hazel C.
Esplana, Jenny
Ongcol, Johnny Jr.
Quimuel, Charlito Jr.
Verances, Jessa V.
Zabala, John Lester V.
February 2020
Abstract
This study is sought to know the impact of study habits of accountancy students to their
academic performance. The participants were those who are under accountancy program from
first year to fourth year in Colegio de San Gabriel Arcangel. The researchers consider the
following independent variables: Gender and their year level. As for the dependent variables,
these are time management, study techniques and their earning environment. The researcher use
correlation method in conducting this study. The study sought to prove the formulated null
hypothesis that there is no significant difference between the study habits of male and female
BSA students as to Time management, Study Techniques, and Learning Environment.
Foreign Literature
According to Miguel A. Cerna (2015), the importance of improving study habits lays in
their relationship with attitudes, which are deemed important for achieving high academic
performance. As a student, we should possess on all the necessary and good study habits that
leads us to a well academic performance. Good study habits should be done accordingly to how
we manage our time, what are our study techniques we should use and where is the environment
we are comfortable studying. There are a lot of distractions and hindrances when studying and
we should know how to procrastinate those distractions that could not help during our study.
Local Literature
According to Magulod (2017a, 2017b), one of the important steps to undertake to ensure
quality and optimal learning experience among university students is to consider their different
learning styles and preferences. Learning style refers to how students learn and process
information in their own ways. Different students vary with different learning styles. Students
need to possess the attitude in performing different learning styles. Learning styles is how
individual received and process information and this goes to a good study habits.

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Chapter I

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CHAPTER I

THE PROBLEM AND ITS BACKGROUND

A Research Presented to the Faculty of College of Business in Colegio De San Gabriel

In Partial Fulfillment of the Requirement in Statistical Analysis with Software Application

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