Group 2 - Accounting Research

CITY OF MALABON UNIVERSITY
FACTORS AFFECTING ACADEMIC PERFORMANCE IN FUNDAMENTALS

OF ACCOUNTANCY, BUSINESS AND MANAGEMENT SUBJECT OF
SELECTED GRADE 12 STUDENTS IN BANGKULASI SENIOR HIGH
SCHOOL AND FILEMON T. LIZAN SENIOR HIGH SCHOOL
An Accounting Research Paper

Presented to the Faculty of
College of Business and Accountancy Department
City of Malabon University
In Partial Fulfillment of the Requirements for the Degree,

Bachelor of Science Major in Management Accounting
CUBILLA, Jovi C.
DELGADO, Trisha Ann B.
GOBOLEO, Catherine Jane P.
GOLI, Francel L.
RAMIREZ, Eugene Ej C.
TOLENTINO, John Carlo C.
November, 2022
Certification
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This undergraduate thesis entitled FACTORS AFFECTING ACADEMIC

PERFORMANCE IN FUNDAMENTALS OF ACCOUNTANCY, BUSINESS
AND MANAGEMENT SUBJECT OF SELECTED GRADE 12 STUDENTS IN
BANGKULASI SENIOR HIGH SCHOOL AND FILEMON T. LIZAN SENIOR
HIGH SCHOOL prepared and submitted by JOVI C. CUBILLA, TRISHA ANN
B. DELGADO, CATHERINE JANE P. GOBOLEO, FRANCEL L. GOLI,
EUGENE EJ C. RAMIREZ, and JOHN CARLO C. TOLENTINO in partial
fulfillment of the requirements for the subject ACCOUNTING RESEARCH has
been examined and is recommended for Oral Defense.
ATTY. CHRISTIAN WILFRED D. MORALES
Research Adviser
-------------------------------------------------------------------------------------------------------
APPROVAL SHEET
RESEARCH REVIEW PANEL
Approved by the Committee on Oral Examination on ____________ with a
grade of ____.
____________
Chairman
____________ ____________
Member Member
Accepted and approved in partial fulfillment of the requirements for the subject
Accounting Research.
____________
Director
CERTIFICATION OF ORIGINALITY
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This is to certify that the study presented in this undergraduate thesis entitled,
“Factors Affecting Academic Performance in Fundamentals of Accountancy,
Business and Management Subject of Selected Grade 12 Students in
Bangkulasi Senior High School and Filemon T. Lizan Senior High School” for
the subject Accounting Research at City of Malabon University embodies the
result of original and scholarly work carried out by the undersigned. This
undergraduate thesis does not contain words or ideas taken from published
sources or written works except where proper referring and acknowledgement
were made.
Jovi C. Cubilla
Trisha Ann B. Delgado
Catherine Jane P. Goboleo
Francel L. Goli
Eugene Ej C. Ramirez
John Carlo C. Tolentino
ACKNOWLEDGEMENTS
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The researchers would like to express an utmost gratitude to the
following individuals who helped, guided, and supported in accomplishing the
research study.
To Almighty God, for bestowing enough knowledge, skills, strength and
protection while conducting the research study.
To Atty. Morales, for assistance, consultation of paper, and ensuring
the accomplishment of the research study.
To Engr. Abesado, for assistance, direction, consultation of paper, and
statistical expertise which was of great help to improve and ensure accuracy
of this study. This study would not have been able to be accomplished without
your guidance.
To researchers’ Guardians and Parents, for being always patient,
considerate, and willingness to give full support financially and emotionally.
CJC
DTAB
GCJP
GFL
REEC
TJCC
ABSTRACT
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Title : FACTORS AFFECTING ACADEMIC PERFORMACE IN

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS
AND MANAGEMENT SUBJECT OF SELECTED
STUDENTS IN BANGKULASI SENIOR HIGH SCHOOL
AND FILEMON T. LIZAN SENIOR HIGH SCHOOL
Researchers : JOVI C. CUBILLA
TRISHA ANN B. DELGADO
CATHERINE JANE P. GOBOLEO
FRANCEL L. GOLI
EUGENE EJ C. RAMIREZ
JOHNH CARLO C. TOLENTINO
Adviser : Atty. Christian Wilfred Morales
Institution : City of Malabon University
Degree : Bachelor of Science in Management Accounting
Date : November, 2022
Students commit hardships in their studies but still face different
problems that can cause poor academic performance. This study examined
the level of factors that affect the academic performance of students in
Fundamentals of Accountancy, Business and Management subject and
whether there is a significant difference between the respondents’
assessment on the factors affecting their academic performance. A total of
100 respondents from Bangkulasi Senior High School and Filemon T. Lizan
Senior High School were acquired through purposive sampling technique.
This study employed quantitative – descriptive design. Frequency,
percentage, mean, standard deviation, and z-test were used to assess factors
affecting the academic performance of students in Fundamentals of
Accountancy, Business and Management subject.
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The study revealed that factors such as pre-requisite skills, attitude and
study habits, teaching methods and professional attributes of the instructor,
learning materials, and learning environment affects the academic
performance of students in FABM subject. Furthermore, there is a significant
difference between the respondents’ assessment on the factors affecting their
academic performance in FABM subject in terms of attitude and study habits.
However, there is no significant difference between the respondents’
assessment on the factors affecting their academic performance in FABM
subject in terms of pre-requisite skills, teaching methods and professional
attributes of the instructor, learning materials, and learning environment, and
financial aspect. Thus, the researchers recommended paying more attention
on the factors that affect the academic performance of students to deliver
quality education, provide active financial, moral, and emotional support to
motivate the students.
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TABLE OF CONTENTS
Pages
Title Page ………………………………………………… i
Certification/Approval Sheet …………………………… ii
Certificate of Originality…………………………………. iii
Acknowledgement ………………………………………. iv
Abstract …………………………………………….......... v
Table of Contents ……………………………………….. vii
List of Tables …………………………………………….. x
List of Figures ……………………………………………. xi
Chapter I INTRODUCTION
Background of the Study ……………………………….. 1
Statement of the Problem ………………………………. 5
Hypothesis ……………………………………………….. 6
Significance of the Study ……………………………….. 6
Scope and Limitation of the Study …………………….. 8
Chapter II REVIEW OF RELATED LITERATURE
Accounting Profession ………………………………….. 10
Academic Performance ………………………………… 13
K to 12 Implementation ………………………………… 17
Accountancy, Business and Management Strand …… 26
Fundamentals Accounting and Business Management 27
Synthesis ………………………………………………… 28
Theoretical Framework ………………………………… 29
Conceptual Framework ………………………………… 31
Definition of Terms ……………………………………… 32
Chapter III METHODOLOGY
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Research Design ……………………………………….. 35

Population Sampling Technique ……………………… 31
Research Instrument …………………………………... 36
Data Gathering Procedure ……………………………. 45
Data Analysis and Statistical Treatment …………….. 46
Ethical Considerations ………………………………… 48
Chapter IV RESULTS AND DISCUSSION
Frequency and Percentage Distribution of the
Respondents in terms of Age ………………………... 49
Frequency and Percentage Distribution of the
Respondents in terms of Gender ……………………. 50
Respondents Assessment on the level of Factors
that Affect the Academic Performance in terms of
Pre-requisite Skills ……………………………………. 51
Attitude and Study Habits ……………………………. 52
Teaching Methods and Professional Attributes of
the Instructor …………………………………………... 54
Learning Materials …………………………………….. 55
Learning Environment ………………………………… 57
Financial Aspect ………………………………………. 58
Difference Between the Respondents Assessment
as Regards to the Factors Affecting their Academic
Performance in Fundamentals of ABM Subject …… 59
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Chapter V SUMMARY, CONCLUSION, AND RECOMMENDATIONS

Summary of Findings …………………………………... 62
Conclusion ………………………………………………. 65
Recommendations ……………………………………… 66
REFERENCES ………………………………………………………….. 69
APPENDICES …………………………………………………………… 77
CURRICULUM VITAE ………………………………………………….. 95
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LIST OF TABLES
Table Title Pages
1 Validity Test …………………………………………………. 38
2 Reliability Test ………………………………………………. 42
3 Frequency and Percentage Distribution of the

Respondents in terms of Age ……………………………… 49
4 Frequency and Percentage Distribution of the

Respondents in terms of Gender …………………………. 50
5 Respondents Assessment on the level of Factors

51
Pre-requisite Skills ………………………………………….

Attitude and Study Habits ………………………………… 52

Teaching Methods and Professional Attributes of
the Instructor ……………………………………………….. 54

Learning Materials ………………………………………… 55

Learning Environment ……………………………………. 57

Financial Aspect …………………………………………. 58
11 Difference Between the Respondents Assessment

as Regards to the Factors Affecting their Academic
Performance in Fundamentals of ABM Subject ……… 59
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LIST OF FIGURES
Table Title Pages
1 Bandaru’s Social Learning Theory…………………….. 29
2 Factors Affecting Academic Performance……………. 31
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CHAPTER I
INTRODUCTION
Background of the Study
Education helps to hone one’s moral and ethical values which are
essential for career growth, work opportunities and establishing a better
society. It indicates that competitiveness in school performance can help
children in achieving occupational and economic success during their
transition into adulthood. Academic performance refers to the outcome of
efforts for the things that are related to work done in schools. It is also
described as the measurement of a student's scholastic achievement.
Learners encounter a phase in their academic lives when their academic
performance is deeply affected by factors that may either be comforting or
disturbing for them. Higher Life Foundation (2016) affirmed that there are
internal and external factors affecting students’ academic performance, and
the main problem is society’s no sense of responsibility and when children
themselves refuse to meet the passing standard or behave inappropriately.
According to Rach (2022), there are really instances when a student deals
with challenges that may be hard for them to solve, which can lead to poor
school performance. This encompasses that paying attention to such factors
can help learners to improve their academic performance.
Education at the secondary school level is supposed to be the bedrock
and the foundation of substantial knowledge to tertiary learning, which paved
the way for the implementation of the K to 12 system. Senior High School is
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added as the final phase in secondary education which focuses on students’
preferred specialization. This reformed curriculum is offered in various parts of
the world to prepare students for work or university life. South Korea adopted
it as well, adding a Senior Secondary School level where students will study
core subjects and electives. Students who graduate from middle school can
opt to enroll in either the academic track or vocational track. (K12 Academics,
2021)
The Philippines has been considered to have a progressive economy
which implies that accountants are highly demandable in job-seeking
opportunities. They can be found in any industry as they are responsible for
producing financial reports, tax compilation, and budget analysis of an entity.
However, many critics regard the accounting profession as one of the most
challenging courses due to the difficult professional board exam. Furthermore,
most students describe it as an intensive course due to its rigorous topics
which are accounting, business, laws, economics, and mathematics that are
usually combined in a class discussion. It would cause students to experience
culture shock by entering the tertiary level due to various teaching techniques
between high school and college students. In order to prepare students for
tertiary learning, the Department of Education implemented Senior High
School level under the approved K to 12 curriculum which is based on
national learning competencies and national competency-based standards.
Additionally, this newly implemented curriculum can help to further improve
workforce readiness and competence in the global job market. Under the
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Senior High School stage, there is an academic strand called Accountancy,
Business, and Management (ABM) which is offered to those students who
aspire to take Accountancy or any business-related course in college. The
ABM strand combines creativity, mathematical application, and business
sense to produce the finest future business leaders and competitive
professionals. This academic track includes a specialized subject known as
Fundamentals of Accountancy, Business, and Management (FABM) which is
very essential to acquire before entering college. Thus, concluding that giving
them adequate time to prepare for evaluating their skills will be more
convenient and beneficial for both parents and children. The FABM is a
specialized subject in the ABM strand that discusses introduction to
accounting, business, and management topics that can help develop students'
skills in basic accounting concepts and principles. But due to abrupt changes
in the curriculum, various issues may arise that can have an impact on the
student's academic performance.
Even before the implementation of the reformed curriculum, there are
already issues with the educational sector in the Philippines such as a lack of
school facilities, insufficient textbooks, shortage of school buildings, inactive
computer laboratories, underpaid teachers and staff, and so on. (Imba Life,
2017) If the country’s old educational system cannot address these concerns
from before, then these problems will be on a much larger problem today.
Based on the first-hand experience of many students under this reformed
curriculum, it can be attested that many Senior High School students commit
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hardships in their studies but still face different problems that can cause
difficulty in coping with competencies assigned by the Department of
Education and poor performance in school. Thus, these problems confuse
many students if the career they are aiming for is the right one for them and it
also complicates their initial transition to tertiary learning. There are already
published studies that have focused on students' performance across the
country. However, cultural differences and the focus of the study may play an
essential role in analyzing the factors that affect academic performance.
Furthermore, it is necessary to assess factors affecting academic
performance in order to understand the challenges faced by students. The
determination of these factors will help the students to make progress in their
lacking areas which can enhance their academic performance.
Thus, the researchers felt compelled to conduct this study entitled,
“Factors Affecting Academic Performance in Fundamentals of Accountancy,
Business, and Management Subject of Selected Grade 12 Students in
Bangkulasi Senior High School and Filemon T. Lizan Senior High School”.
Since participants of this research are in the final academic year of their
secondary level, the researchers believed that it is very crucial to execute this
study. Specifically, to understand how the Grade 12 students manage their
academic responsibilities despite the setbacks they are dealing with.
Moreover, the researchers took advantage of this opportunity to promote
inclusive education and parental support as students’ encouragement that can
assist in enhancing the academic performance of the students.
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Statement of the Problem
This study aims to ascertain the factors affecting the academic
performance in fundamentals of accountancy, business and management
subject of selected Grade 12 students.
Specifically, this research sought to answer the following queries:
1. What is the demographic profile of respondents in terms of the
following:
1.1 Age
1.2 Gender
2. What is the level of factors that affect the academic performance of
students in Fundamentals of Accountancy, Business and Management
subject based on the following aspects?
2.1 Pre-requisite skills
2.2 Attitude and study habits
2.3 Teaching methods and professional attributes of the instructor
2.4 Learning materials
2.5 Learning environment

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2.6 Financial Aspect
3. Is there a significant difference between the respondents’ assessment
on the factors affecting their academic performance in Fundamentals of
Accountancy, Business and Management subject?
Hypothesis
Null Hypothesis: There is no significant difference between the respondents’
assessment on the factors affecting their academic performance in
Fundamentals of Accountancy, Business and Management subject.
Alternative Hypothesis: Academic performance in Fundamentals Of
Accountancy, Business and Management subject can be affected by factors
such as pre-requisite skills, attitude and study habits, teaching methods and
professional attributes of the instructor, learning materials, and learning
environment.
Significance of the Study
This research sought to provide valuable information to the following:
Participants of the Study. The results of the study may assist Senior
High School students to improve their academic performance and deepen
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their conceptual understanding in fundamentals of accountancy, business and
management subject.
Educators. The findings of this study may assist teachers in better
understanding their students' difficulties. Educators might be able to modify
their teaching techniques, come up with agreements, motivate them, and can
help to lessen their students' hardships if they are aware of the factors that
may either harm or enhance their students' academic performance.
Recognizing the situation of both students and teachers leads to better
communication, fewer disagreements, and better relationships. It might be
helpful in the development of an effective and efficient syllabus.
School Administrators. Being responsible for the welfare of students
in the educational sector, this study may assist the school administrators in
developing a more effective academic calendar, allowing the students not to
be overwhelmed by the academic requirements. This would also allow better
academic year planning that may cater to students’ demands such as
programs that can hone their skills and capabilities in accounting.
Department of Education (DepEd). The findings of this study may
serve as a guide for the institution to provide more appropriate and timely
guidelines to reduce the distress experienced by Senior High School students.
DepEd may also use the findings to modify the educational curriculum in order
to prioritize optimal learning while still promoting students' well-being.
Furthermore, this research may assist in developing a plan that may promote
inclusive education which can benefit all students.
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Families. This study aims to enlighten immediate family members
regarding the participants’ concern about their academic performance and to
convey what support the participants need from their families. It may also
improve the relationship between the students and their families.
Future Researchers. Future researchers who want to conduct a study
related to this topic may use this study as their preliminary data and it may
also serve as a related study for their research. Furthermore, they can utilize
the standardized test developed in this study to the variables they established,
which can guarantee the reliability and validity of the instrument. Additionally,
it may be used in establishing a research topic by changing the type of
respondents, the focus of the study, the number of respondents, and
broadening the scope of the study by changing the school or conducting their
survey outside Navotas City.
Scope and Limitations of the Study
The study was conducted by researchers belonging to the College of
Business and Accountancy, majoring in Management Accounting during the
academic school year 2021-2022. This study focused on factors affecting
academic performance in Fundamentals of Accountancy, Business and
Management subject of selected Grade 12 students in Bangkulasi Senior
High School and Filemon T. Lizan Senior High School. The researchers
gathered Grade 12 students only as participants in this study because they
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are the ones who are currently taking Fundamentals of Accountancy,
Business and Management subject. Due to a limited number of students from
both of mentioned schools, it does not reach the required number of
respondents which inhibits the researchers from conducting their study in just
one school and therefore decided to use both schools as locale of the study.
Additionally, the findings obtained by the study would not represent the entire
population of Grade 12 students because only students from two schools in
Navotas City were the target participants. As this study was limited to the
academic performance in FABM subject, the results are not directly applicable
to other subjects.
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CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDIES
This chapter presents relevant literature and studies from both local
and foreign sources that the researchers considered in strengthening the
importance of the study. The researchers developed five themes that were
significant to the research: Accounting Profession, Academic Performance, K
to 12 Curriculum, ABM strand, and FABM subject. It also presents the
synthesis, theoretical framework, and conceptual framework.
The Accounting Profession
According to U.S News (2022), an accounting is one of the best
business jobs to have. It ranked as number 11 out of 30 best business jobs
and number 42 out of 100 best jobs selected for the year 2022. They
identified professions for the 2022 rankings by using the U.S Bureau of Labor
Statistics information about the largest projected number and percentage of
openings from 2020 to 2030. The top jobs on the list were then chosen for the
2022 best jobs analysis and rankings. Locsin (2022), stated that the
accounting profession as a career option boasts many advantages because
accountants can work in any industry that deals with monetary property. They
can earn a salary increase but it depends on their employer, position, work
experiences, or job performance. Certification like a certified public
accountant (CPA), can also raise their income and enhance their job
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prospects. (University Headquarters, 2022) added that accounting is a highly
respected career because it requires advanced training and professional skill.
It is a profession that only a few people go into which increases its demand. It
is the main reason why business owners, individuals, and organizations are
willing to pay so much for the services of a well-trained accountant.
Accountants specifically help a business entity to meet its annual budget,
perceive a deficit or surplus, and to maintain the right direction for the
company. Nevertheless, accounting is also often assumed as an easily
replaceable profession despite being one of the most essential occupations
that helps to maintain economic growth and stability of businesses.
Furthermore, taking the accounting profession is hard because it is not
intuitive and there are lots of concepts and rules required in order to
understand and make financial transactions work. Moreover, every single
accounting transaction has the potential to affect the whole accounting cycle.
Students may find class activities to be demanding and assignments to be too
difficult. As you advance through the accounting courses, the lessons become
more difficult to absorb (Work Veteran, 2022). Additionally, a study conducted
by Temelli (2018), showed that the reasons for difficulties in understanding
basic accounting are as follows: complicated course content, lack of
application, incompetence of the instructor, memorization, lack of interest,
inadequacy of textbooks, and different theory and practices in the course.
Under the Republic Act No. 9298 or the Philippine Accountancy Act 2004, it
was stated in the Article III: Sec. 16 that “To be qualified as having passed the
licensure examination for accountants, a candidate must obtain a general

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average of seventy-five percent (75%), with no grades lower than sixty-five
percent (65%) in any given subject. In the event a candidate obtains the rating
of seventy-five percent (75%) and above in at least a majority of subjects as
provided for in this Act, he/she shall receive a conditional credit for the
subjects passed: Provided, That a candidate shall take an examination in the
remaining subjects within two years from the preceding examination:
Provided, further, That if the candidate fails to obtain at least a general
average of seventy-five percent (75%) and a rating of at least sixty-five
percent (65%) in each of the subjects reexamined, he/she shall be considered
as failed in the entire examination.” Asadon (2022) further explained that there
are already 468 schools in the Philippines that offer Bachelor of Science in
Accountancy (BSA) course. Based on the May 2019 CPA licensure
examination, 65% are below the national passing rate while around 38% or
180 out of 468 accumulated zero passing rates. The last couple of years' low
passing rates proved that it takes a lot of sacrifices, challenges (add comma
after the word challenges) and character development to be a Certified Public
Accountant which should serve as a wake-up call for aspiring CPAs.
Moreover, this event must remind schools, colleges, and universities to
develop better standards of teaching that can help to enhance the academic
performance of the students. Schools must be reminded that they are the
training grounds of "soon-to-be" professionals of the corporate world because
everything they teach their students will become their shields and weapons
someday.
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Academic Performance
According to Mesfin (2022), education plays a vital role in establishing
a better society, economic stability, and producing of competent human
resources. But gaining knowledge, values, good attitudes, and skills through
attaining education is not a simple task. Learners are expected to have good
academic performance, most especially graduating students. Furthermore,
people often consider high grades as an indication of one’s good academic
performance. Some scholarship organizations accept applicants based on
their grades. But there are several factors that can contribute to a student’s
academic achievement, and these are scholarly achievement and skills,
impressive test scores, extracurricular accomplishments, and student
leadership (Williams, 2018). Additionally, UNESCO (2022) revealed that there
are about 258 million children and youth that are deprived of attaining
education due to social, economic, and cultural factors. It was backed up by a
statement by John (2018), that there are a lot of inability factors that lead to
the poor academic performance of students. Some students often feel relaxed
taking distance positions in their classes. If these causes are not properly
dealt with, such students would continue to produce poor performance in
school. These causes are described as slothfulness, improper timetable,
inadequate study time, financial constraint, lack of study materials, broken
home, doubt, lack of trust in God, discouragement, and despair. According to
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Global Issues Network (2018), one out of six individuals around the world
cannot read and write. 99% of the population within developing countries
remains illiterate. The quality of education from primary up to tertiary level is
rarely aligned with the standards required by the new world economy. In the
developing world, the quality of basic education is often very low due to the
lack of adequate facilities, competent teachers, textbooks, parental support,
and community involvement. Thus, more resources are urgently needed to
boost both the quantity and quality of basic education. Chen (2022) stated
that the education system of educational institutions will always have plenty of
space for improvements. But creating a plan to improve a school is easier
said than done. The main problem of the educational sector is to identify the
underlying problems which hinder students from learning efficiently. These
problems may change depending on the point of view, whether students,
teachers, parents, or lawmakers are labeling them. Based on the perspective
of individuals involved in this industry, there are major challenges that public
schools in New York City are currently facing, and these are: classroom size,
poverty, family factors, technology, bullying, students’ attitudes and behaviors,
no child left behind policy, parents’ involvement, students’ health, and funding.
Future Learn Local (2021), added that most of the problems in the Philippines’
educational sector stem from insufficient funding which resulted in low
salaries for teachers, a shortage of classrooms, and a lack of school facilities.
The government’s education policies tend to favor schools near Manila over
those in provinces which depicts inequality and shows poor school
performance of students residing in regions farthest from the capital. Based

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on the correlation test conducted by Razak et al., (2021), lack of self-esteem
and being the breadwinner of a household are the most significant reasons for
poor academic performance. This also affect the quality of study time and
focus which are necessary in order to better execute academic activities. As
studied by Ahinful (2018), both secondary and tertiary accounting students’
academic performance in Ghanian is affected by factors such as motivation
(which refers to expectation and volition) and engagement and commitment
(that refers to academic interest and learning attitudes). But upon the
separate analysis of data in accordance with the year level of students, the
findings revealed that the expectation factor only affects the academic
performance of third-year students while volition only affects the academic
performance of second year students. Moreover, results regarding
engagement and commitment remain the same. Nabilah et al., (2014),
analyzed that among all determinants of accounting students’ academic
performance, the family-driven factors provide the most significant impact on
the students’ school performance. Specifically, family income, parents’
educational attainment, and parental support of parents on their children’s
education are important in achieving good academic performance. (Port,
2020) added that the main problems encountered by accounting students
were the amount of academic coursework, poor time-management, difficulties
of teaching methods in accounting, limited source of accounting materials,
and lack of motivation and encouragement. Aside from that, (Mushtaq &
Khan, 2012) mentioned that communication, learning facilities, proper
guidance, and family stress are the factors that influence the accounting
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students’ school performance. Specifically, communication, learning facilities,
and proper guidance contribute favorable impact while family stress shows
adverse effects towards the academic performance of the learners. In
addition, findings show that motivation creates positive effects on the
academic performance of accounting students. However, aspects such as
gender, experiences in accounting, and scholarship have no significant
influence on academic performance (Suyono, 2018). As studied by Ugwu et
al. (2020), poor remuneration of teachers, lack of qualified accounting
instructors, lack of supporting staff, poor office conditions, inadequate
classroom, and lack of model offices are the challenges to teaching
accounting education in tertiary institutions. Furthermore, it concludes that
addressing these identified challenges may enhance teaching and learning in
the accounting field which can also help to lessen or avoid culture shock of
students and to produce quality education and competent graduates. With
these reasons, a law was implemented in the Philippines which aims to
enhance basic education for better academic performance, career readiness,
and tertiary learning readiness. High school graduates of the old 10-year
curriculum were not employable since they were not well–equipped enough
for the workplace and not yet 18 years of age. The new curriculum can
provide students with the knowledge that is necessary in specialized fields
that they are interested in. Moreover, after graduating from senior high school,
they are of legal age, which indicates that they are ready to apply for work or
start their own business (Abueva 2022).
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K to 12 Implementation
K to 12 curriculum is an educational system that refers to primary and
secondary learning for the period starting from kindergarten level up to grade
12 as standard year levels in basic education. The entire period includes 1
year of kindergarten, 6 years of elementary education, 4 years in junior high
school, and 2 years of senior high school. This educational system is an
advanced and skill-based curriculum that focuses on the growth of students’
basic skills competency which is essential for global competitiveness
(Radhakrishnan, 2021). According to Beam (2022), compulsory education in
the United States began over 150 years ago when Horrace Mann established
the K-12 curriculum as a statewide system of education in Massachusetts.
Harris (2022) added that during the early 19th century, Massachusetts was
the first state that implemented the K-12 system for public schools.
Furthermore, Ezoic (2022) revealed that throughout the 20th and 21st
century, the United States has made multiple reforms and adjustments to their
original education laws that paved the way to the establishment of the K to 12
system. Aside from the United States, other countries like Canada, China,
Ecuador, Egypt, South Korea, Turkey, Afghanistan, Australia, Iran, India, and
Philippines also implemented this curriculum to their primary and secondary
levels. However, Ian (2015) said that there are only 2 countries left around the
world that are still using the 10-year curriculum for basic education, and these
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are Angola and Djibouti. The Philippines is the last country in Asia that
implemented the K to 12 educational system. Moreover, the enhanced
curriculum for the educational system in the Philippines was implemented
during the academic school year of 2012-2013. During 2014, Senior High
School level was added as the last stage of secondary learning. The newly
implemented curriculum, which is known as Republic Act 10533, became
effective on June 04, 2013 (Estacio, 2015). In addition to that, Under Section
3 of Republic Act No. 10533, known as the “Enhanced Basic Education Act of
2013”, “Basic education is intended to meet basic learning needs which
provides the foundation on which subsequent learning can be based. It
encompasses kindergarten, elementary and secondary education as well as
alternative learning systems for out-of-school learners and those with special
needs.” Followed by Section 4 about, “The enhanced basic education
program encompasses at least one (1) year of kindergarten education, six (6)
years of elementary education, and six (6) years of secondary education, in
that sequence. Secondary education includes four (4) years of junior high
school and two (2) years of senior high school education. Kindergarten
education shall mean one (1) year of preparatory education for children at
least five (5) years old as a prerequisite for Grade I. Elementary education
refers to the second stage of compulsory basic education which is composed
of six (6) years. The entrant age to this level is typically six (6) years old.
Secondary education refers to the third stage of compulsory basic education.
It consists of four (4) years of junior high school education and two (2) years
of senior high school education. The entrant age to the junior and senior high
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school levels are typically twelve (12) and sixteen (16) years old, respectively
(Children’s Legal Bureau, Inc., 2020). It was further explained in an article
written by Montemayor (2018), a publisher under Philippine News Agency, in
which the Department of Education (DepEd) announced the final decision
made by the Supreme Court which is the constitutionality of Republic Act
10533. Its intent is not only for the achievement of basic education objectives,
but also to attain social development goals. DepEd Secretary Briones stated
that, “The Supreme Court (SC) ruling empowers us to better deliver quality,
accessible, relevant, and liberating basic education to the Filipino learners
whom we are sworn to serve. We shall continue amplifying our efforts to
produce 21st century graduates equipped with the core values and lifelong
competencies they need to contribute to societal development and nation-
building -- the very goal of the K to 12 program”.
But Ayala (2022) revealed that top issues of students about the K to 12
curriculum are budgeting, worrying about what jobs or courses in college to
take, overthinking about the future, and having poor sleeping habits due to
social, personal, emotional, and health factors. These issues caused
significant changes such as poor school engagement of students, lack of
technology access, students’ well-being, poor work-life management, as well
as learning new technologies. It was supported by (Floriello, 2020), wherein
he stated that in many countries around Asia, one of the negative sides of the
K-12 program that the parents are more concerned about is how they are
going to pay for the school expenses, considering that there will be two
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additional years in secondary level. Furthermore, (Llego, 2014) added that
implementation of educational reforms such as Mother-Based Multilingual
Education (MTB-MLE) in the primary schools, additional two years in
secondary level as senior high school, and the introduction of a trimmed down
new General Education Curriculum (GEC) in tertiary learning are seen as
prone to ineffective and inefficient adaptation due to limited Government’s
funds and number of personnel will be stretched with these changes.
Additionally, an article by Legazpi (2014), published under GMA News, shows
that unavailability of learning materials is just one of the problems
encountered by the new basic education program within its three years of
implementation. Contreras, MAPEH Department Head in Lakan Dula High
School, said that “The lack of learning materials, facilities and manpower were
among the problems teachers are facing in the implementation of K to 12.
Teachers shoulder the shortcomings of the government, which has yet to
recognize their sacrifice as they have not responded to their appeal for salary
increase”. Both Contreras and Paunan agreed that the K to 12 system is a
good educational program as it provides direction for the students. However,
they further discussed that its outcome will not be beneficial if concerns will
not be addressed accordingly. Moreover, an article published under Manila
Bulletin by Torregoza (2021), covers the issue being raised by Senator
Gatchalian regarding the K to 12 system. Senator Gatchalian particularly
seeks for a thorough review of the government’s K to 12 Program, and the
need to introduce reforms that can possibly solve the country’s crisis in the
educational sector. As the Head of Senate Committee on Basic Education,

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Arts, and Culture, he claimed that it can no longer be denied that Filipino
students are lagging in terms of reading, literacy, math and science
proficiency even before the hit of COVID-19 crisis in the Philippines. Also, the
country’s primary and secondary schools have been unsuccessful in teaching
the most basic and essential competencies to the majority of learners.
Furthermore, the senator reiterated that “The failure of the State to deliver
quality education to the Filipino masses is akin to the State fostering not
patriotism but disloyalty, not progress but decay, not liberty but slavery”.
The Department of Education has welcomed the proposed review of
the K to 12 implementation, hoping that this would encourage renewed
commitment from stakeholders to achieve the goals of K to 12 and stop
spreading rumors about the abolishment of the educational system.
Eleazardo, President of the Federation of Associations of Private School
Administrators (FAPSA), enumerated various issues such as lack of
coordination between the Department of Education (DepEd), the Commission
on Higher Education (CHED), and the Technical Education and Skills
Development Authority (TESDA) regarding the implementation of the
program. He also emphasized its impact towards several private schools
which resulted in permanent closure due to the additional burden brought by
the program. Particular issues faced by the DepEd in the implementation of
the program include shortages of classrooms, facilities, learning materials and
equipment. The lawmakers also noted the statements from business groups
about the issue of lack of job readiness or competence for employment of the
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first batch of senior high school graduates. Despite these mentioned
problems, DepEd still stood by its statement that the program is a necessity
and stating that “It might prove detrimental to the accelerating and increasing
demands in education” and therefore instituted its reform. Despite challenges,
the DepEd said that the K to 12 program has resulted in numerous gains for
the basic education system, including the high enrollment and transition rates
in senior high school (Mateo, 2019). It was supported by a study conducted by
Sergio (2012), revealing that the K-12 program is undoubtedly daunting, but
its implementation will surely bring the best rewards. Implementation of this
educational system is not just timely but necessary considering the increased
mobility among students and professionals globally. Enforcement of the basic
education system with the same duration, content, and goals as other
countries is not only beneficial to every student but also with the country itself.
Graduates under this curriculum will become more equipped with the skills
and competence to work. It will also boost their global competitiveness and be
more confident to go out of the country for studies or work, since the problem
of accreditation or recognition will already have been addressed. They will be
more ready for tertiary learning given the adequate training and academic
preparation that the basic education given. Thus, this educational program
requires legislation, a sustained collaboration among various stakeholders,
unflinching commitment of the President backed up by the hardworking team
of implementers, as well as the full support of the industry and the parents to
ensure the success of its implementation. It is more likely to face the fate of
other programs that ended when the term of the elected officials expired if its
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enforcement is ineffective and inefficient. In addition to that, (Floriello, 2020)
stated that one of the common issues with the old curriculum is that the
lessons are all being laid out to students at once which made it difficult for
some students to keep up with the discussion. On the other hand, the K-12
curriculum provides a spiral progression wherein simplest topics will be
discussed initially which will later proceed to more complex topics that will
surely assist students in coping up with lessons. Under senior high school
level, students will also take livelihood programs that they are interested or
excel while learning typical subjects. It is made to prepare them for tertiary
learning and help them choose the path or career they want to pursue.
Although there had been a couple of negative effects, there are also positive
effects that this system has brought. Teachers are given more career
opportunities with the additional years in secondary education. Considering
that the students have chosen their career path during senior high school,
received their certifications and training, they can easily get a job or prepare
for college. In this 12-year schooling system implemented, the positive effects
outweigh the cons. Change is difficult during adjustment period, but once
everyone gets to accept that this change is necessary, it will be easier for
parents, educators, and the students at the same time. Abueva (2022) further
explained that high school graduates of the old 10-year curriculum were not
employable since they were not well–equipped enough for the workplace and
not yet 18 years of age. The K to 12 system can provide students the
knowledge that is necessary in specialized fields that they are interested in.
Moreover, after graduating from senior high school, they are of legal age,
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which indicates that they are ready to apply for work or start their own
business. Floriello (2020) added that yearly, numerous students successfully
attain secondary education but a large number of them are unsure of what
career path to take in their tertiary learning. Thus, this newly implemented K-
12 program is very essential to equip learners and help them master the core
subjects they would like to pursue in their higher education. As for those
students who do not want to attain a college degree, they can start working
directly because this system does not only ensure smooth learning but also
increases the chances of graduates being employed after school. Additionally,
it reduces the possibility of some students dropping out of school at the tender
ages and it equips learners with the appropriate skills to deal with life after
school. Moreover, (Siton, 2012) explained that through the help of this
program, our graduates will acquire mastery of basic competences, as well as
public and civic affairs. Particularly, they will be more emotionally mature and
legally employable with potential skills. They will become productive and
globally competitive because they are equipped with knowledge and skills as
their foundation. And most especially, our graduates have the capability to
engage in autonomous critical thinking and to become a better citizen of our
country, ensuring a mutual recognition of Filipino graduates and professionals
to other countries. Our government knows that our students are the future
nation builders and their preparedness as human beings will uplift the
country’s economic stability with moral values and dignity to successfully
achieve a strong nation.
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According to Cueva (2022), entering senior high school, students must
decide which strand and track they would like to take in the last stage of
secondary education. There are different strands and tracks that they can
choose from which can also help them decide what course to take in college.
As of 2022, there are four tracks in senior high school which are known as
academic track, technical-vocational-livelihood track, arts and design track,
and lastly, sports track. The academic track is made for those who are sure to
pursue college education after senior high school. It basically helps learners
to prepare for tertiary learning because of its subject specialization. Under this
track, there are four strands that the student can choose, these are the
Humanities and Social Sciences (HUMSS), Science, Technology,
Engineering, and Math (STEM), Accountancy, Business and Management
(ABM), and General Academic Strand (GAS). The technical vocational
livelihood (TVL) track is made for those who want to focus on practical
knowledge, technical skills, and job-ready training. The strands under this
track are the Agri-Fishery Arts, Home Economics, Industrial Arts, and
Information and Communications Technology. The arts and designs track
were made for those individuals that are interested in music, theatre arts,
photography, fashion design, and such. Lastly, the sports track teaches
learners about how sports management and leadership work in this type of
setting. Based on a report, one of the in-demand courses in college is
accountancy which falls under the ABM strand in academic track. It was also
revealed that accountancy is one of the most common college courses
chosen by students enrolled in the ABM strand. (CIIT Philippines, 2021).

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Accountancy, Business and Management Strand
The Accountancy, Business and Management (ABM) strand aims to
instill crucial skills that an individual needs in order to perform well in their
future careers and businesses. Specifically, it focuses on the basic concepts
of financial management, accounting, as well as the corporate operations.
ABM is intended to prepare the learners for business-related tertiary courses
and job search. This track leads to college courses such as accountancy,
business administration and entrepreneurship. Moreover, ABM strand
highlights business and finance subjects that can prepare the students for
entering the business industry. This academic strand mainly covers objectives
such as acquiring basic industry skills, enhancing critical thinking skills, and
developing teamwork which they can use once they partake in their chosen
careers. It also aims to expose students in business simulation and to
different types of situations that managers face in the business industry (CIIT
Philippines, 2022). According to Ortega (2019), there are important subjects
for aspiring ABM students that will serve as a foundation of knowledge for
tertiary learning. These subjects are categorized as specialization subjects
that include Business Math, Organization and Management, Business
Finance, Applied Economics, Business Ethics and Social Responsibility,
Business Marketing, Business Enterprise Simulation, Fundamentals of
Accountancy, Business and Management 1, Fundamentals of Accountancy
and Business and Management 2.
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Fundamentals of Accounting, Business and Management Subject
According to NAPA (2020), Fundamentals of Accountancy,
Business and Management (FABM) is a specialized subject that serves as an
introductory course for ABM students. It focuses on accounting, business, and
management data analysis that will help to develop students’ understanding
about basic accounting concepts and principles. Particularly, it is an
introduction for the preparation of financial statements, financial statement
analysis and taxation. It also aims to provide simplified topics with procedural
and strategic methods so that learners can easily understand the lesson.
Furthermore, the vocabulary and terminology used in textbooks are in
accordance with the comprehension and maturity level of the students. It
consists of a set of problems, exercises, and questions related to accounting
principles, concepts, and standards which ranges from easy to difficult levels
that can help to better understand the subject. According to Llego (2016), this
specialized subject is divided into two parts which are known as the
Fundamentals of Accountancy, Business and Management 1 and 2. The
FABM 1 serves as an introduction to accounting, business and management
data analysis that will help learners to appreciate accounting as the language
of business and to develop better understanding in basic accounting concepts
and principles that will be the foundation in analyzing business transactions.
Furthermore, it particularly discusses the accounting cycle for a service and
merchandising business of a sole proprietorship which includes journalizing of
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business transactions, posting to the ledger, preparation of trial balance,
preparation of adjusting entries, worksheet preparation, and completing of the
accounting cycle. On the other hand, FABM 2 focuses on the preparation and
analysis of financial statements of both service and merchandising
businesses using horizontal analysis, vertical analysis, and financial ratios.
Specifically, it deals with the preparation of basic business forms and
documents which includes bank transactions, and the preparation of simple
bank reconciliation statement. Moreover, integration of information technology
in accounting will also be introduced in this subject. Knowledge and skills
obtained under this subject will aid the future entrepreneurs in making better
economic decisions.
Synthesis
There are really instances when a student deals with challenges that
may be hard for them to solve, which can lead to poor school performance
according to Rach. It was also affirmed by the Higher Life Foundation that
there are internal and external factors affecting students’ academic
performance.
According to Port (2020), the main problems that affect the academic
performance of accounting students were amount of academic coursework,
poor time-management, difficulties of teaching methods in accounting, limited
source of accounting materials, and lack of motivation and encouragement.
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In various previous studies, these challenges have been proved to
greatly affect the academic performance of accounting students. In light with
the study being undertaken, there is a high probability that these factors may
also affect ABM students.
Theoretical Framework
Figure 1. Bandaru's Social Learning Theory
This study is grounded on the theoretical foundations of Albert
Bandaru’s Social Learning Theory (1977) which proposed a reciprocal
determinism model that influences one’s behavior, environment, and
cognitive/personal factors. It primarily emphasizes social influence and
internal and external social reinforcements. It states that environmental
factors and observational has a direct influence on learning. This model is
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considered a Person-Behavior-Environment cyclic loop wherein, the
environment influences an individual’s cognition, which is reflected in their
behavior, and then causes an effect on the environment, which again
influences the person. Bandura personally believed that the world and a
person’s behavior affect each other which he pertains to reciprocal
determinism. As he explains the various developmental changes that people
experienced, he emphasizes the importance of the social setting and
environment, and the impact they have on the changes and decisions that
come along. Behavior is directly acquired by the environment while being
influenced by past experiences. People are neither driven by inner forces nor
automatically honed and controlled by the environment. They function as
contributors to their motivation, behavior, and development within a network of
reciprocally interacting influences.
This whole theory is based on the assumption that people learn by
observing others and that their actions and decisions are eventually shaped
by the behavior that was observed. Particularly, it means that behavior is
nurtured from the environment through the process of observational learning.
It considers how both environmental and cognitive factors interact to influence
human learning and behavior. Thus, this theory has been defined as the
integration of behavior, environmental, as well as personal factors, into the
learning and decision-making processes of an individual.
Conceptual Framework
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F Pre-requisite Skills
A Attitude and Study Habits
C Teaching Methods and

Professional attributes Academic
T of the instructor Performance
Learning Materials in FABM Subject
O
R Learning Environment
S Financial Aspect
Figure 2. Factors Affecting Academic Performance
Accountancy, Business and Management students commit hardships
in their studies but still faced different problems that result in poor academic
performance. To be more specific, there are internal and external factors
affecting students’ academic performance.
This conceptual framework is a schematic representation that
encompasses the magnitude of the effect of the independent variables such
as pre-requisite skills, attitude and study habits, teaching methods and
environment on the dependent construct of the study which is the academic
performance. The results of the study aim to enhance the academic
performance of students and to address such difficulties they encountered.
Definition of Terms
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The following vocabulary was operationally defined for better acumen
of this research study.
Academic Performance. It refers to the level of students’ performance in
school. Specifically, how learners cope up and accomplish their studies.
Accountancy, Business and Management. It is a strand under academic
track that focuses on the basic concepts of accounting and other business-
related topics.
Factors on Academic Performance. These are the factors identified in this
study which seemed to be essential indicator in academic performance of the
respondents that either contribute positively or negatively.
Fundamentals of Accountancy, Business and Management. It is a
specialized subject under ABM strand which tackles introduction of basic
accounting concepts and principles.
K to 12 Curriculum. It is an educational system that covers basic education
from Kindergarten up to Grade 12. Particulary, 1 year for Kindergarten, 6
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years of primary learning, four years in Junior High School, and two years for
Senior High School level.
Learning Environment. It refers to a physical location that serves as learning
space for students.
Learning Materials. These are materials with learning contents which can
help to achieve desired learning objectives.
Professional Attributes of the Instructor. It refers to the qualities of the
teacher that demonstrate commitment and competence in performing the
assigned job.
Senior High School. It is the last stage in secondary school which offer
specialized courses as preparation for tertiary learning and employment.
Study Attitude. It refers to a student’s acceptance and attitude toward the
specific act of studying.
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Study Habits. It pertains to the usual patterns of behavior that the students
perform habitually or regularly in their academic life.
Teaching Methods. These are techniques used to guide and help students
achieve learning outcomes.
CHAPTER III
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METHODOLOGY
This chapter encompasses how the researchers carried out the study
to obtain and analyze the gathered data.
Research Design
In this study, the researchers aim to determine the factors affecting the
academic performance in Fundamentals of Accountancy, Business and
Management subject of selected Grade 12 students in Bangkulasi Senior
High School and Filemon T. Lizan Senior High School. For this intent,
quantitative research is conducted which entails acquiring and analyzing
measurable data before applying statistical approaches to find answers to the
analytical problem.
According to Vijayamohan (2022), descriptive research design is used
to explore a phenomena, and measure the characteristics of the problem, and
existing patterns under the study to fully understand the situation. Therefore,
this research design is the most appropriate method to be used in this study.
Population and Sampling Technique
Purposive sampling was employed by the researchers for the selection
of their participants. According to Formplus Blog (2022), purposive sampling
is a non-probability sampling technique where the researchers rely on their
discretion to choose the best-fit participants for the systematic investigation. It
is also considered as a cost-effective sample selection method because it

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makes the most out of a small population of interest and arrives at valuable
research outcomes. The researchers purposely chose 50 grade 12 students
in each school, who were gathered from Bangkulasi Senior High School and
Filemon T. Lizan Senior High School and gained a total of 100 respondents
as the sample size prescribed by the research adviser. Part of the criteria was
that participants must be: (a) either male or female, (b) a grade 12 students
from either Bangkulasi Senior High School or Filemon T. Lizan Senior High
School, (c) must be enrolled under the Accountancy, Business and
Management academic strand, and (d) must have taken or taking up
Fundamentals of Accountancy, Business and Management subject.
Research Instrument
In this study, the following instruments were utilized by the researchers:
A checklist type of survey-questionnaire developed by Robles (2017),
Factors Affecting Second Year Students’ Academic Achievement in Basic
Accounting: Basis for a Three-Year Strategic Plan, was adapted in this study.
The primary aim of the questionnaire is to determine the level of agreement
on the factors affecting academic performance in FABM subject in terms of
pre-requisite skills, attitude and study habits, teaching methods and
environment. The questionnaire was divided into two parts: (i) Demographic
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profile of the respondents, (ii) Assessment on the factors affecting academic
performance in FABM subject.
a) Likert Scale
Likert Scale was used to indicate the respondents’ attitudes by
checking how they either strongly agreed or strongly disagreed with
carefully worded statements. In quantifying the descriptive responses, the
following scale was used:
Scale Descriptive Rating
5 Strongly Agree
4 Agree
3 Neutral
2 Disagree
1 Strongly Disagree
b) Validity and Reliability
The researchers seek for the assistance of the research adviser to
ensure the appropriateness and coherence of the survey questions. The
survey-questionnaire was presented to some experts including an
Electronics and Communication Engineer and Special Science Teacher 1
at Filemon T. Lizan Senior High School, and a professor under College of
Business Administration Department in City of Malabon University. The
recommendations of the validators are considered in finalizing the survey-
questionnaire to be used. Furthermore, the researchers conducted a pilot
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testing to ensure the validity and reliability of the survey questionnaire.
This instrument has undergone standardized test using (i) Content and
Criterion for its validity test and (ii) Cronbach Alpha for internal
consistency. It was tried out to 20 individuals, specifically those Grade 12
Accountancy, Business and Management students in Bangkulasi Senior
High School who were not respondents of the study.
(i) Content and Criterion are used to ensure the validity of modified
questionnaire. However, the validity test shows that not all
questions are valid. The results revealed that question number 1.3,
2.3, 2.5, 3.1, 3.2, 3.3, 3.4, 3.5, 4.1, 4.2, 4.3, 5.1, 5.2, 5.3, and 5.4
that has a sig. (2 tailed) value above 0.05 are the only valid
questions. Therefore, the researchers rephrase the invalid
questions for finalized questionnaire to be used in actual survey.
Correlations
Total
Q1.1 Pearson Correlation -.244
Sig. (2-tailed) .300
N 20
Q1.2 Pearson Correlation .257
N 20
N 20
N 20
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N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
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N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
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N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
N 20
Total Pearson Correlation 1
N 20
Table 1. Validity Test
(ii) Likert Scale’s internal consistency was assessed using the
Cronbach Alpha, it evaluates how a set of items are closely connected as
a group. In evaluating the results in Cronbach Alpha, the greater the
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coefficient, the more the items share correlations. Thus, there is a high
coefficient between the scale’s items and the scale itself which indicates
that this research instrument is acceptable and has a high level of internal
consistency.
Reliability Statistics
Cronbach’s Alpha Based
Cronbach’s Alpha on Standardized Items N of Items
.754 .786 39
6 Item Statistics
Mean Std. Deviation N
Q1.1 3.8000 .89443 20
Q1.2 3.8000 .69585 20
Q1.3 3.7000 .86450 20
Q1.4 3.4000 .82078 20
Q1.5 3.3000 .80131 20
Q1.6 3.7000 .73270 20
Q2.1 3.6500 .58714 20
Q2.2 4.2500 .44426 20
Q2.3 4.2000 .61559 20
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Q2.4 3.5000 .82717 20
Q2.5 3.8500 .58714 20
Q2.6 3.8500 .74516 20
Q2.7 3.3000 .80131 20
Q2.8 4.1000 .71818 20
Q2.9 3.6000 .75394 20
Q3.1 3.9000 .71818 20
Q3.2 4.0000 .64889 20
Q3.3 3.8500 .67082 20
Q3.4 4.0000 .79472 20
Q3.5 4.2000 .76777 20
Q3.6 3.9500 .88704 20
Q3.7 3.6000 .68056 20
Q3.8 3.4000 .88258 20
Q4.1 3.8500 .74516 20
Q4.2 3.7000 .65695 20
Q4.3 3.8500 .48936 20
Q4.4 4.0500 .60481 20
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Q4.5 3.9000 .44721 20
Q5.1 3.6000 .99472 20
Q5.2 3.8500 .36635 20
Q5.3 3.8500 .67082 20
Q5.4 4.0000 .64889 20
Q5.5 3.7000 .86450 20
Q5.6 3.7000 .73270 20
Q5.7 3.8500 .81273 20
Q5.8 3.7000 .80131 20
Q6.1 3.4500 .75915 20
Q6.2 2.9000 .91191 20
Q6.3 3.3000 1.03110 20
Table 2. Reliability Test
c) Administration
The survey-questionnaire was administered among the
respondents in a face to face set up using paper surveys and through an
online platform using google forms. To ensure convenience of the
respondents and to seek answers for those who are still in online-learning
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set up, the researchers prepared these two formats for gathering the
needed data.
Data Gathering Procedure
The researchers provided approval letters to request permission from
the Principal’s Office of both Bangkulasi Senior High School and Filemon T.
Lizan Senior High School. For about two-weeks, month of October, the
researchers gathered data from their respective respondents using both paper
and online survey questionnaires. On the execution of a face-to-face survey,
the researchers informed the respondents about the voluntary participation in
the study and after approval was given, the paper survey questionnaires were
distributed. On the other hand, the online survey questionnaire contains
consent forms for the respondents’ approval in participating voluntarily. The
actual questionnaire consists of demographic profile, and Likert scale as an
instrument for modified factors on academic performance. These scales were
used to measure the variables of the study which served as the primary data
for the research process. After gathering all the necessary information from
the respondents, the researchers then computed and analyzed the collected
data with the guidance of a statistician using the Software Statistical Package
for the Social Sciences (SPSS).
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Data Analysis and Statistical Treatment
The following are the utilized data analysis treatments of the study:
1. Frequency and Percentage Distribution – It is used to determine the
percentage obtained from responses specifically for the demographic
profile of respondents.
Formula:
𝒇
%= × 𝟏𝟎𝟎
𝑵
Where:
% = Percent
F = Frequency
N = Number of respondents
2. Weighted Mean – It is used to get the average or central value for
each item. Particularly, to determine the perceptions of the
respondents on the factors affecting their academic performance in
FABM subject. Weighted means are quite common in statistics,
especially when studying populations.
Formula:
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σ𝒙
𝑿=
𝑵
Where:
X = Mean
∑x = Summation of frequency times score
N = Number of respondents
3. Z-test – It is applied to determine the significant difference between the
respondents’ assessment on the factors affecting their academic
performance in fundamentals of accountancy, business and
management subject.
Formula:
𝒙−𝝁
𝒁=
𝝈
Where:
Z = standard score
x = observed value
μ = mean of the sample
σ = standard deviation of the sample
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Ethical Considerations
This document certifies that the study is aligned with existing ethical
concerns in the process of collecting, analyzing, interpreting and presenting
findings. The researchers strictly followed principles of research ethics such
as rights of individuals to participate or refuse in the study, providing informed
consent, securing confidentiality of the gathered data, and ensuring
authenticity of the research paper.
CHAPTER IV
RESULTS AND DISCUSSION
This chapter demonstrates a detailed presentation of data analysis and
the findings of this study. The results are presented based on the
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corresponding research problems. Specifically, tables, statistical treatments,
as well as mean, standard deviation, and the complimentary verbal
interpretation were discussed. The related literature and studies were
additionally analyzed to prove the relevance of the findings.
Problem 1: What is the demographic profile of respondents in terms of the
following:
Table 3
Frequency and Percentage Distribution of
the Respondents in terms of Age
Age Frequency Percentage (%)
16 years old and below 6 6%
17-18 years old 78 78%
19 years old and above 16 16%
Total 100 100%
As shown in Table 3, the frequency and distribution of the
respondents in terms of age. It reveals that out of 100 respondents, 6%
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are 16 years old and below, while 78% are 17-18 years old, and 16%
are 19 years old and above.
Table 4
Frequency and Percentage Distribution of
the Respondents in terms of Gender
Gender Frequency Percentage (%)
Female 76 76%
Male 24 24%
Total 100 100%
Table 4, exhibits the frequency and percentage distribution of
the respondents in terms of gender. It shows that 76% of the respondents are
female while 24% are male.
Problem 2: What is the level of factors that affect the academic performance
of students in Fundamentals of Accountancy, Business and Management
subject based on the following aspects?
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Table 5
Respondents’ Assessment on the Level of Factors that Affect
the Academic Performance in terms of Pre-requisite Skills
Pre-requisite Skills Mean Verbal Interpretation
1. Mathematical skills 3.71 Agree
2. Analytical skills 3.83 Agree
3. Brainstorming 3.87 Agree
4. English language proficiency 3.57 Agree
5. Technical skills 3.57 Agree
6. Research skills 3.47 Neutral
Total 3.67 Agree
Table 5 shows the respondents’ assessment on the level of
factors that affect the academic performance in terms of pre-requisite
skills. Results garnered a grand mean of 3.67 which depict that
majority of the respondents agree that mathematical skills, analytical
skills, brainstorming, English language proficiency, and technical skills
affects their academic performance in FABM subject. On the other
hand, most of the respondents answered neutral when it comes to
research skills which only obtained 3.47 weighted mean. Therefore, the
alternative hypothesis is accepted.
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Table 6
the Academic Performance in terms of Attitude and Study Habits
Attitude and Study Habits Mean Verbal Interpretation
1. Willingness to earn about the 3.77 Agree

fundamentals of accounting,
business and management
subject.
2. Motivation to get good grades, 4.52 Agree

graduate, and to live a better
life.
4. Class participation. 3.97 Agree
5. Advance study. 3.57 Agree
6. Studying with peers/friends. 3.57 Agree
7. Social media and electronic 4.04 Agree

devices.
8. Encouraged by someone to 3.34 Neutral

pursue the accountancy,
business and management
academic strand.
9. Attending the class regularly. 4.19 Agree
10. Procrastination. 3.50 Agree
Total 3.86 Agree
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Table 6 displays respondents’ assessment on the level of
factors that affect the academic performance in terms of attitude and
study habits. Altogether, the findings gathered a total mean of 3.86
wherein respondents agree that willingness to learn about the FABM
subject, class participation, advance study, studying with peers/friends,
social media and electronic devices, attending the class regularly, and
procrastination affects their academic performance in FABM subject.
Furthermore, majority of the respondents strongly agree that motivation
to get good grades, graduate, and to live a better life affects their
academic performance. However, the respondents are neutral about
being encouraged by someone to pursue the ABM strand which only
garnered a weighted mean of 3.34. Hence, accepts the alternative
hypothesis.
Table 7
the Academic Performance in terms of Teaching Methods and
Professional Attributes of the Instructor
Teaching Methods and

Professional Attributes Mean Verbal Interpretation
of the Instructor
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1. The teacher clearly 4.27 Agree

communicates the
objective of topics.
2. The subject is the 4.13 Agree

teacher’s field of expertise.
3. The teacher can explain 4.17 Agree

difficult topics in a way that
students understand better.
4. The teacher listens to the 4.24 Agree

concerns of students and
motivates them to study hard.
5. The teacher produces better 4.12 Agree

lesson plans.
6. Providing of group tasks/ 3.85 Agree

activities.
7. Providing of trainings and 3.73 Agree

seminars regarding on the
subject matter.
8. Open for class remedials. 3.96 Agree
Total 4.06 Agree
Table 7 identifies the respondents’ assessment on the level of
factors that affect the academic performance in terms of teaching
methods and professional attributes of the instructor. Based on the
gathered data which obtained a grand mean of 4.06, majority of the
respondents agree that clearness of communicating the objective of
topics, teacher’s field of expertise, way of teaching difficult topics,
teacher’s concern towards the students, preparation of lesson plans,
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group works, trainings and seminars, and class remedials affect their
academic performance in FABM subject. Thus, the alternative
hypothesis is accepted.
Table 8
the Academic Performance in terms of Learning Materials
Learning Materials Mean Verbal Interpretation
1. Provides enough textbooks. 3.86 Agree
2. Test banks/guidebooks for 3.88 Agree

exam.
3. Quizzes and exercises. 4.20 Agree
4. Visual aids presentation, 4.13 Agree

charts, posters.
5. White/blackboard 3.93 Agree

presentation.
Total 4.00 Agree
Table 8 reveals the respondents’ assessment on the level of
factors that affect the academic performance in terms of learning
materials. All in all, respondents agree that learning materials affect
their academic performance in FABM subject which garnered a total
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mean of 4.00. Moreover, results show that most of the respondents
agree that providing of textbooks, test banks/ guidebooks for exam,
quizzes and exercises, visual aids presentation, charts, and posters,
and white/blackboard presentation affects their academic performance.
Consequently, the alternative hypothesis is accepted.
Table 9
the Academic Performance in terms of Learning Environment
Learning Environment Mean Verbal Interpretation
1. Classroom with good air 4.08 Agree

ventilation.
2. Spacious classroom and 3.93 Agree

with small number of
students per class.
3. Well-functioning and 4.11 Agree

safe plug outlet/electrical
socket.
4. Providing enough and 4.32 Agree

comfortable chairs.
5. Well-equipped computer 3.90 Agree

laboratory.
6. Spacious library with 3.99 Agree

updated textbooks.
7. Learning space at home. 4.15 Agree
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8. Concerns and conflicts at 3.85 Agree

home.
Total 4.04 Agree
Table 9 presents the respondents’ assessment on the level of
factors that affect the academic performance in terms of learning
environment. The overall results gathered a grand mean of 4.04 and a
descriptive rating of agree which implies that air-ventilation of
classroom, classroom size, providing of electrical outlets, providing of
chairs, availability of computer laboratory, library, learning space at
home, and concerns and conflicts at home affect their academic
performance in FABM subject. Wherefore, accepts the alternative
hypothesis.
Table 10
the Academic Performance in terms of Financial Aspect
Financial Aspect Mean Verbal Interpretation
1. Enough budget to buy 3.41 Neutral
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learning materials.
2. Financial support 2.94 Neutral

receives from family
or guardian.
3. Enough school 3.09 Neutral

allowance.
Total 3.15 Neutral
Table 10 depicts the respondents’ assessment on the level of
factors that affect the academic performance in terms of financial
aspect. The obtained results gathered a total mean of 3.15 and a
verbal interpretation of neutral which indicate that most of the
respondents answered neutral when it comes to budget for learning
materials, financial support, and school allowance. It implies that
respondents neither agree nor disagree that financial aspect affects
their academic performance in FABM subject. Accordingly, the findings
failed to accept the alternative hypothesis.
Problem 3: Difference between the respondents’ assessment on the factors
affecting their academic performance in Fundamentals of Accountancy,
Business and Management subject.
Table 11
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Difference between the respondents’ assessment as regards to the
factors affecting their academic performance in fundamentals of
accounting, business and management subject.
Level of Computed Critical Interpretation/

Factors
Significance Value Value Description
Significant
Pre-requisite
0.05 0.07 1.96 H 0: Accepted
skills
Attitude and Significant
0.05 4.13 1.96 H 0: Rejected
study habits
Teaching
methods and Significant
professional 0.05 0.93 1.96 H 0: Accepted
attributes of the
instructor
Significant
Learning
0.05 1.05 1.96 H 0: Accepted
materials
Significant
Learning
0.05 0.63 1.96 H 0: Accepted
environment
Financial Significant
0.05 0.35 1.96 H 0: Accepted
aspect
Table 11 presents the difference between the respondents’
assessment as regards to the factors affecting their academic
performance in fundamentals of accounting, business and
management subject. Based on the computed data, findings reveal that
there is a significant difference exist in the respondents’ assessment in
terms of attitude and study habits. The results are signified by the z-
test value equal to 4.13 which is above to critical value of 1.96 with
degrees of freedom at .005 significance level. Hence, the researchers

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successfully reject the null hypothesis. However, results depict that
pre-requisite skills, teaching methods and professional attributes of the
instructor, learning materials, learning environment and financial aspect
showed no significant difference in the respondents’ assessment. It
was evidenced by the computed z-test value of 0.07, 0.93, 1.05, 0.63,
and 0.35 that are below to critical value of 1.96 with degrees of
freedom at .005 significance level. Thus, the study failed to reject the
null hypothesis.
The data evidently show that there are existing factors that affects the
academic performance of ABM students in FABM subject. As stated by John
(2018), there are a lot of inability factors that lead to the poor academic
performance of students. The results proved that factors such as pre-requisite
skills, attitude and study habits, teaching methods and professional attributes
of the instructor, learning materials, and learning environment affects the
academic performance of students in FABM subject. It was supported by
Chen (2022), which revealed the major challenges faced by students in their
academic life and these are the classroom size, family factors, technology,
bullying, students’ attitudes and behaviors, no child left behind policy, parents’
involvement, and students’ health. Furthermore, findings depict that financial
aspect is not one of the factors that affects the academic performance of ABM
students in FABM subject. However, the analyzed data contradicts (Nabilah et
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al., 2014) which specifically states that family income and parental support
affects the academic performance of students.
CHAPTER V
SUMMARY, CONCLUSIONS, AND RECOMMENDATIONS
This chapter contains the summary of findings that were analyzed
based on the identified research problems, the conclusions drawn from the
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results garnered back by supporting related literature, and the
recommendations offered by researchers.
Summary of findings
Analysis of the study revealed the following findings:
1. Respondents’ Demographic Profile:
1.1 Age
 Seventy eight percent of the respondents belonged to 17-18 years old.
1.2 Gender
 Seventy six percent of the respondents were female.
2. Level of factors that affect the academic performance of students in
fundamentals of accounting, business and management subject based on
the following aspects:
2.1 Pre-requisite Skills
 Overall, results indicate that respondents agree that pre-requisite skills
affect their academic performance in FABM subject which garnered
grand mean of 3.67. Furthermore, findings show that respondents
answered agree on all items except for research skills which they
neither agree nor disagree if it affects.
2.2 Attitude and Study Habits
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 Altogether, findings depict that respondents agree that attitude and
study habits affect their academic performance in FABM subject which
garnered grand mean of 3.86. However, results also show that
respondents are undecided if someone’s encouragement to take ABM
strand affects.
2.3 Teaching Methods and Professional Attributes of the Instructor
 Based on the findings, majority of the respondents agree that all items
under teaching methods and professional attributes of the instructor
affects their academic performance which obtained grand mean of
4.06.
2.4 Learning Materials
 Results suggest that most of the respondents agree that all items
under learning materials affects their academic performance in FABM
subject which gathered grand mean of 4.00.
2.5 Learning Environment
 All in all, the respondents agree that all items under learning
environment affects their academic performance in FABM Subject
which obtained a total mean of 4.04.
2.6 Financial Aspect
 Findings reveal that majority of the respondents are neutral when it
comes to items under financial aspect which gained a grand mean of
3.09.
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3. Difference between the respondents’ assessment on the factors affecting
their academic performance in Fundamentals of Accountancy, Business And
Management subject.
 Based on the computed data, the respondents’ assessment in terms
of attitude and study habits garnered a value of 4.13 depicts a
significant difference. Therefore, the null hypothesis is rejected.
However, factors such as pre-requisite skills, teaching methods and
professional attributes of the instructor, learning materials, learning
environment and financial aspect with value of 0.07, 0.93, 1.05, 0.63,
and 0.35 showed no significant difference. Thus, the study failed to
reject the null hypothesis.
Conclusion
The conclusions of the findings for the corresponding research
problems are stated below:
1. Most of the respondents were female and belonged to 17-18 years old.
2. Factors such as pre-requisite skills, attitude and study habits, teaching
methods and professional attributes of the instructor, learning materials, and
learning environment affects the academic performance of students in FABM
subject. Therefore, accepts the alternative hypothesis.
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3. Financial aspect is not one of the factors that affect the academic
performance of students in FABM subject. Thus, rejects the alternative
hypothesis.
4. There is no significant difference between the respondents’ assessment on
the factors affecting their academic performance in FABM subject in terms of
pre-requisite skills, teaching methods and professional attributes of the
instructor, learning materials, and learning environment, and financial aspect.
Therefore, the findings failed to reject the null hypothesis.
5. There is a significant difference between the respondents’ assessment on
the factors affecting their academic performance in FABM subject in terms of
attitude and study habits. Wherefore, the researchers successfully reject the
null hypothesis.
Recommendations
The following recommendations are suggested in line with the
summary of findings and the conclusions presented:
Recommendations for ABM Students
Students should learn proper time management and utilization of
resources so that they can be academically productive.
Always reserve a room for improvements and do your best.
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Be open for help, criticism, and suggestions for better academic
performance.
Do not only focus on the skills you are good at, acquire all those pre-
requisite skills to master the FABM subject, prepare for tertiary learning, and
for career opportunities.
Recommendations for School Administration
Regularly monitor and evaluate the performance of the school faculty
to attain essential teaching competencies.
Ensure compliance with DepEd’s requirements by providing more
appropriate and timely guidelines which can also help to reduce the distress
experienced by the students.
Improve the inclusive education to cater the major needs and demands
of the students.
Provide essential teaching and instructional materials for effective
teaching approach of teachers and more interactive learning process of
students.
Provide programs and trainings for the students that can hone their
skills and capabilities regarding the subject matter.
Ensure adequate class size is maintained to avoid overwhelming
population of students per classroom.
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Recommendations for Teachers
Pay more attention on the factors that affect the academic performance
of students to deliver quality education.
Master the content of lesson plans and provide syllabus for effective
teaching.
Be open for feedbacks and suggestions of the students for better
communication and to improve class discussions.
Actively attend trainings and programs that will improve teaching
techniques used to the students.
Recommendations for Family Members
Provide active financial, moral, and emotional support to their son or
daughter taking up ABM academic strand.
Listen without judgement, let the children be open and feel safe around
you.
Be informed about your child’s academic progress by asking the school
faculty.
Recommendations for Future Researchers
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This research may be used as source of initial information and basis in
conducting related study. Other researchers may opt to conduct a study in
relation to factors that affect the academic performance but in different setting
to discover if the conducted study also affects students in other places and set
up. Moreover, it may be replicated, improved, or revised by other researchers
and continue to study the other factors, internal or external, that may affect
the academic performance of students in FABM subject.
The researchers suggest the use of Raosoft calculator to determine the
exact sample size needed for the study that will represent the whole
population and to provide more accurate results.
The questionnaire used in this study must undergo validity test again to
ensure all questions are valid and standardized. Furthermore, the
questionnaire was suggested to be modified using other methods that the
researchers conceive more appropriate and effective.
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APPENDICES
Instrument
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Dear Respondents,
We, the researchers from City of Malabon University under the course
program, Bachelor of Science Major in Management Accounting, are currently
working on a study entitled, Factors Affecting Academic Performance in
Fundamentals of Accountancy, of Selected Grade 12 Students in Bangkulasi
Senior High School and Filemon T. Lizan Senior High School. We humbly
request your few minutes to answer the following questions that will contribute
with the accomplishment of this study. Please read the instructions indicated
and provide honest answer for each question.
Thank you for your cooperation and time in answering the questionnaire. Rest
assured that all information given will be kept highly confidential and will solely
use for the completion of the research study.
QUESTIONNAIRE:
Part I: Respondent’s Demographic Profile:
Name (Optional): ____________________
Age:
 16 years old and below
 17-18 years old
 19 years old and above
Gender:
 Female
 Male
School:
 Bangkulasi Senior High School
 Filemon T. Lizan Senior High School

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Part II: Choose the scale that best describe your self-assessment on the
factors that affect your academic performance.
Please use the following scales below:
SA – Strongly Agree
A – Agree
N – Neutral
D – Disagree
SD – Strongly Disagree
1. Pre-requisite Skills SA A N D SD
1.1 Mathematical reasoning
1.2 Analytical thinking
1.3 Brainstorming
1.4 English vocabulary
1.5 Technical skills
1.6 Research skills
2. Attitude and Study Habits SA A N D SD
2.1 Willingness to learn about the fundamentals of
accountancy, business and management subject.
2.2 Motivation to get good grades, graduate, and to
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live a better life.
2.3 Class participation.
2.4 Advance study.
2.5 Studying with peers/friends.
2.6 Social media and electronic devices.
2.7 Encouraged by someone to pursue the
accountancy, business and management academic
strand.
2.8 Attending the class regularly.
2.9 Procrastination.
3. Teaching Methods and Professional SA A N D SD
Attributes of the Instructor
3.1 The teacher clearly communicates the objective
of topics.
3.2 The subject is the teacher’s field of expertise.
3.3 The teacher can explain difficult topics in a way
that students understand better.
3.4 The teacher listens to the concerns of students
and motivates them to study hard.
3.5 The teacher produces better lesson plans.
3.6 Providing of group tasks/activities.
3.7 Providing of trainings and seminars regarding
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on the subject matter.
3.8 Open for class remedials.
4. Learning Materials SA A N D SD
4.1 Provides enough textbooks.
4.2 Test banks/guidebooks for exam.
4.3 Quizzes and exercises.
4.4 Visual aids presentation, charts, posters.
4.5 White/blackboard presentation.
5. Learning Environment SA A N D SD
5.1 Classroom with good air ventilation.
5.2 Spacious classroom and with small number of
students per class.
5.3 Well-functioning and safe plug outlet/electrical
socket.
5.4 Providing enough and comfortable chairs.
5.5 Well-equipped computer laboratory.
5.6 Spacious library with updated textbooks.
5.7 Learning space at home.
5.8 Concerns and conflicts at home.
6. Financial Aspect SA A N D SD
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6.1 Enough budget to buy learning materials.
6.2 Financial support receives from family or
guardian.
6.3 Enough school allowance.
- End of the Survey –

Thank you for your cooperation and time in answering the questionnaire. Rest
assured that all information given will be kept highly confidential and will solely
use for the completion of the research study.

College of Business Administration
Pampano Cor. Maya-Maya St. Longos, Malabon City
October 17, 2022

Mr. Irwin S. Jopio
Principal II
Filemon T. Lizan Senior High School
Dear Mr. Irwin S. Jopio,
77
Accounting Research
We are students from City of Malabon University taking up Bachelor of Science in

Management Accounting and currently writing our Research paper entitled: “Factors
Affecting Academic Performance in Fundamentals of Accountancy, Business and
Management Subject of Selected Grade 12 Students in Bangkulasi Senior High School and
Filemon T. Lizan Senior High School”. As a partial fulfillment of the requirements for the
subject, Accounting Research.
In connection with this, we are respectfully requesting your permission to administer a

survey to SHS students taking up Accountancy, Business and Management at the Filemon T.
Lizan Senior High School in gathering necessary data for our study.
We are attaching herewith the sample questionnaire: we are targeting to conduct the said
activity as soon as possible. Rest-assured that all the gathered data will be treated with
utmost confidentiality and to be solely for academic purpose.
I hope this request will merit your kind approval.
With sincere appreciation,
Cubilla, Jovi C.
Delgado, Trisha Ann B.
Goboleo, Catherine Jane P.
Goli, Francel L.
Ramirez, Eugene Ej C.
Tolentino, John Carlo C.
Signed by: Mr. Irwin S. Jopio

College of Business Administration
Pampano Cor. Maya-Maya St. Longos, Malabon City
October 10, 2022

Mr. Gil C. Buenavista
School Principal
Bangkulasi Senior High School
Dear Mr. Gil C. Buenavista,

78
Accounting Research
We are students from City of Malabon University taking up Bachelor of Science in

Management Accounting and currently writing our Research paper entitled: “Factors
Affecting Academic Performance in Fundamentals of Accountancy, Business and
Management of Students in Bangkulasi Senior High School”. As a partial fulfillment of the
requirements for the subject, Accounting Research.
In connection with this, we are respectfully requesting your permission to administer a

survey to SHS students taking up Accountancy, Business and Management at the Bangkulasi
Senior High School in gathering necessary data for our study.
We are attaching herewith the sample questionnaire: we are targeting to conduct the said
activity as soon as possible. Rest-assured that all the gathered data will be treated with
utmost confidentiality and to be solely for academic purpose.
I hope this request will merit your kind approval.
With sincere appreciation,
Cubilla, Jovi C.
Delgado, Trisha Ann B.
Goboleo, Catherine Jane P.
Goli, Francel L.
Ramirez, Eugene Ej C.
Tolentino, John Carlo C.
Signed by: Mr. Gil C. Buenavista
Test Instrument
Inter-Item Correlation Matrix

Q1.1 Q1.2 Q1.3 Q1.4 Q1.5 Q1.6 Q2.1 Q2.2 Q2.3
Q1.1 1.000 .186 -.354 -.172 -.132 .305 .361 -.132 -.115
Q1.2 .186 1.000 .070 -.129 .019 .289 .077 -.341 -.147
Q1.3 -.354 .070 1.000 .475 .669 -.066 -.218 -.069 .020
Q1.4 -.172 -.129 .475 1.000 .608 -.140 -.459 .289 .146
Q1.5 -.132 .019 .669 .608 1.000 -.018 -.436 -.074 -.128
Q1.6 .305 .289 -.066 -.140 -.018 1.000 .355 .243 .140
Q2.1 .361 .077 -.218 -.459 -.436 .355 1.000 .151 .058
Q2.2 -.132 -.341 -.069 .289 -.074 .243 .151 1.000 .577
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Q2.3 -.115 -.147 .020 .146 -.128 .140 .058 .577 1.000
Q2.4 -.142 -.091 .147 .233 .238 .000 -.054 .501 .310
Q2.5 -.361 -.206 .218 .459 -.011 -.355 -.160 .353 .670
Q2.6 -.126 .041 -.074 -.241 -.361 .106 .475 -.199 -.161
Q2.7 -.352 -.264 .137 .448 .262 -.287 -.324 .222 .299
Q2.8 -.131 .463 -.203 .018 -.146 .060 -.037 -.247 -.167
Q2.9 .343 .241 -.275 -.408 -.139 .534 .618 .000 .068
Q3.1 -.442 .169 .712 .518 .695 -.160 -.587 -.082 -.071
Q3.2 .000 .583 .375 .099 .304 .221 -.138 -.183 -.132
Q3.3 -.228 .496 .372 .019 .382 .118 -.140 -.044 .204
Q3.4 -.074 .286 .230 -.242 .000 .362 .226 .149 .430
Q3.5 .061 .571 .333 .033 .154 .393 .163 .000 .245
Q3.6 -.345 -.273 .597 .463 .615 -.105 -.237 .167 .116
Q3.7 -.138 .156 .233 .207 .328 .380 -.105 .000 .075
Q3.8 .040 -.034 .304 .567 .342 -.456 -.223 .000 -.058
Q4.1 .032 .548 .172 -.155 -.273 -.087 .355 -.199 .069
Q4.2 -.197 .322 .482 .429 .280 -.416 -.014 -.271 -.104
Q4.3 -.192 .371 .386 .157 .121 -.279 .174 -.061 .105
Q4.4 -.078 .525 .131 -.148 -.358 -.083 .348 -.049 .113
Q4.5 -.184 .271 .191 -.029 .235 .385 -.140 -.132 .268
Q5.1 -.390 -.122 .649 .464 .489 -.246 -.342 .000 .052
Q5.2 -.257 .289 .183 .210 -.018 .020 -.012 -.081 .140
Q5.3 -.140 .158 .100 -.268 -.401 .118 .394 -.044 .331
Q5.4 -.181 -.233 .188 -.198 -.202 -.221 .138 .000 .395
Q5.5 -.286 -.367 .296 .252 .213 -.066 -.321 .206 .316
Q5.6 -.337 -.434 .432 .210 .161 -.275 -.257 .081 .257
Q5.7 -.188 -.056 .382 .174 .073 -.256 -.226 -.328 -.042
Q5.8 -.088 -.208 .243 .352 .066 .018 -.123 -.222 .021
Q6.1 .217 -.020 -.585 -.473 -.493 .066 .372 .117 .360
Q6.2 .039 .133 -.441 -.366 -.677 .110 .029 .195 .319
Q6.3 -.046 -.425 -.425 -.274 -.624 -.153 .009 .402 .398

Q2.4 Q2.5 Q2.6 Q2.7 Q2.8 Q2.9 Q3.1 Q3.2 Q3.3
Q1.1 -.142 -.361 -.126 -.352 -.131 .343 -.442 .000 -.228
Q1.2 -.091 -.206 .041 -.264 .463 .241 .169 .583 .496
Q1.3 .147 .218 -.074 .137 -.203 -.275 .712 .375 .372
Q1.4 .233 .459 -.241 .448 .018 -.408 .518 .099 .019
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Q1.5 .238 -.011 -.361 .262 -.146 -.139 .695 .304 .382
Q1.6 .000 -.355 .106 -.287 .060 .534 -.160 .221 .118
Q2.1 -.054 -.160 .475 -.324 -.037 .618 -.587 -.138 -.140
Q2.2 .501 .353 -.199 .222 -.247 .000 -.082 -.183 -.044
Q2.3 .310 .670 -.161 .299 -.167 .068 -.071 -.132 .204
Q2.4 1.000 .271 -.384 .397 -.089 .000 .177 .098 .522
Q2.5 .271 1.000 .066 .548 .162 -.380 .212 .000 .207
Q2.6 -.384 .066 1.000 -.097 .423 .262 -.226 .109 -.153
Q2.7 .397 .548 -.097 1.000 .037 -.139 .421 .101 .186
Q2.8 -.089 .162 .423 .037 1.000 .078 -.082 .226 .142
Q2.9 .000 -.380 .262 -.139 .078 1.000 -.369 .108 .083
Q3.1 .177 .212 -.226 .421 -.082 -.369 1.000 .678 .513
Q3.2 .098 .000 .109 .101 .226 .108 .678 1.000 .605
Q3.3 .522 .207 -.153 .186 .142 .083 .513 .605 1.000
Q3.4 .320 .113 .000 -.083 .092 .527 .092 .408 .494
Q3.5 .249 .070 -.037 -.188 .248 .327 .229 .528 .470
Q3.6 .179 .288 -.092 .689 -.240 -.031 .653 .274 .164
Q3.7 .187 -.026 .083 .425 .086 .185 .452 .477 .323
Q3.8 .144 .223 -.384 .417 -.149 -.221 .399 .092 -.160
Q4.1 .128 .186 .147 -.185 .226 .075 -.030 .218 .268
Q4.2 .000 .423 .118 .180 .290 -.255 .379 .247 .251
Q4.3 .195 .467 .224 -.013 .195 -.171 .255 .331 .569
Q4.4 .053 .170 .134 -.250 .230 .046 -.109 .134 .149
Q4.5 .000 .140 .111 -.059 .197 .031 .295 .363 .474
Q5.1 .128 .162 -.085 .357 -.383 -.295 .678 .326 .142
Q5.2 -.087 .379 .299 -.197 .460 -.229 .140 .221 .118
Q5.3 -.332 .341 .479 -.304 .142 .187 -.142 .121 .064
Q5.4 -.098 .414 .218 -.101 .000 -.215 -.113 -.125 -.121
Q5.5 -.074 .321 -.319 .137 -.543 -.517 .373 -.094 .009
Q5.6 -.087 .379 -.087 .251 -.540 -.514 .440 .000 -.096
Q5.7 -.352 .171 .309 .073 -.243 -.361 .424 .299 -.043
Q5.8 -.238 .235 .361 .230 .055 -.296 .128 .000 -.186
Q6.1 .210 .159 .126 -.061 .299 .423 -.589 -.214 .036
Q6.2 .000 .069 .054 -.317 .016 -.061 -.257 .089 -.026
Q6.3 .000 .252 -.007 -.115 -.256 -.311 -.384 -.393 -.388
Q3.4 Q3.5 Q3.6 Q3.7 Q3.8 Q4.1 Q4.2 Q4.3 Q4.4
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Q1.1 -.074 .061 -.345 -.138 .040 .032 -.197 -.192 -.078
Q1.2 .286 .571 -.273 .156 -.034 .548 .322 .371 .525
Q1.3 .230 .333 .597 .233 .304 .172 .482 .386 .131
Q1.4 -.242 .033 .463 .207 .567 -.155 .429 .157 -.148
Q1.5 .000 .154 .615 .328 .342 -.273 .280 .121 -.358
Q1.6 .362 .393 -.105 .380 -.456 -.087 -.416 -.279 -.083
Q2.1 .226 .163 -.237 -.105 -.223 .355 -.014 .174 .348
Q2.2 .149 .000 .167 .000 .000 -.199 -.271 -.061 -.049
Q2.3 .430 .245 .116 .075 -.058 .069 -.104 .105 .113
Q2.4 .320 .249 .179 .187 .144 .128 .000 .195 .053
Q2.5 .113 .070 .288 -.026 .223 .186 .423 .467 .170
Q2.6 .000 -.037 -.092 .083 -.384 .147 .118 .224 .134
Q2.7 -.083 -.188 .689 .425 .417 -.185 .180 -.013 -.250
Q2.8 .092 .248 -.240 .086 -.149 .226 .290 .195 .230
Q2.9 .527 .327 -.031 .185 -.221 .075 -.255 -.171 .046
Q3.1 .092 .229 .653 .452 .399 -.030 .379 .255 -.109
Q3.2 .408 .528 .274 .477 .092 .218 .247 .331 .134
Q3.3 .494 .470 .164 .323 -.160 .268 .251 .569 .149
Q3.4 1.000 .776 .149 .195 -.150 .356 .000 .135 .329
Q3.5 .776 1.000 .015 .363 .109 .607 .334 .224 .431
Q3.6 .149 .015 1.000 .401 .430 -.251 .244 -.018 -.289
Q3.7 .195 .363 .401 1.000 .018 -.125 .071 -.190 -.332
Q3.8 -.150 .109 .430 .018 1.000 .256 .490 .024 .158
Q4.1 .356 .607 -.251 -.125 .256 1.000 .548 .512 .835
Q4.2 .000 .334 .244 .071 .490 .548 1.000 .671 .437
Q4.3 .135 .224 -.018 -.190 .024 .512 .671 1.000 .560
Q4.4 .329 .431 -.289 -.332 .158 .835 .437 .560 1.000
Q4.5 .296 .368 -.013 .208 -.293 .111 -.107 .168 .019
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Q5.1 .000 .041 .573 .373 .372 -.085 .290 .195 .035
Q5.2 .181 .487 -.186 -.042 .033 .492 .459 .455 .511
Q5.3 .494 .368 -.102 -.254 -.249 .479 .251 .409 .538
Q5.4 .306 .211 .000 -.119 -.092 .218 .123 .166 .268
Q5.5 -.153 -.143 .323 -.036 .097 -.155 .019 .012 -.171
Q5.6 -.090 -.075 .462 .063 .277 .010 .131 .015 -.083
Q5.7 -.163 -.034 .208 .266 .088 .048 .306 .205 .016
Q5.8 -.331 -.154 .126 .444 -.045 -.167 .220 .013 -.185
Q6.1 .436 .289 -.356 -.041 -.283 .219 -.137 -.092 .063
Q6.2 .218 .180 -.592 -.068 -.340 .209 -.316 -.035 .296
Q6.3 -.064 -.213 -.328 -.345 -.197 -.007 -.404 -.219 .059

Q4.5 Q5.1 Q5.2 Q5.3 Q5.4 Q5.5 Q5.6 Q5.7 Q5.8
Q1.1 -.184 -.390 -.257 -.140 -.181 -.286 -.337 -.188 -.088
Q1.2 .271 -.122 .289 .158 -.233 -.367 -.434 -.056 -.208
Q1.3 .191 .649 .183 .100 .188 .296 .432 .382 .243
Q1.4 -.029 .464 .210 -.268 -.198 .252 .210 .174 .352
Q1.5 .235 .489 -.018 -.401 -.202 .213 .161 .073 .066
Q1.6 .385 -.246 .020 .118 -.221 -.066 -.275 -.256 .018
Q2.1 -.140 -.342 -.012 .394 .138 -.321 -.257 -.226 -.123
Q2.2 -.132 .000 -.081 -.044 .000 .206 .081 -.328 -.222
Q2.3 .268 .052 .140 .331 .395 .316 .257 -.042 .021
Q2.4 .000 .128 -.087 -.332 -.098 -.074 -.087 -.352 -.238
Q2.5 .140 .162 .379 .341 .414 .321 .379 .171 .235
Q2.6 .111 -.085 .299 .479 .218 -.319 -.087 .309 .361
Q2.7 -.059 .357 -.197 -.304 -.101 .137 .251 .073 .230
Q2.8 .197 -.383 .460 .142 .000 -.543 -.540 -.243 .055
Q2.9 .031 -.295 -.229 .187 -.215 -.517 -.514 -.361 -.296
Q3.1 .295 .678 .140 -.142 -.113 .373 .440 .424 .128
Q3.2 .363 .326 .221 .121 -.125 -.094 .000 .299 .000
Q3.3 .474 .142 .118 .064 -.121 .009 -.096 -.043 -.186
Q3.4 .296 .000 .181 .494 .306 -.153 -.090 -.163 -.331
Q3.5 .368 .041 .487 .368 .211 -.143 -.075 -.034 -.154
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Q3.6 -.013 .573 -.186 -.102 .000 .323 .462 .208 .126
Q3.7 .208 .373 -.042 -.254 -.119 -.036 .063 .266 .444
Q3.8 -.293 .372 .033 -.249 -.092 .097 .277 .088 -.045
Q4.1 .111 -.085 .492 .479 .218 -.155 .010 .048 -.167
Q4.2 -.107 .290 .459 .251 .123 .019 .131 .306 .220
Q4.3 .168 .195 .455 .409 .166 .012 .015 .205 .013
Q4.4 .019 .035 .511 .538 .268 -.171 -.083 .016 -.185
Q4.5 1.000 .024 .546 .298 .181 .327 .225 .101 .059
Q5.1 .024 1.000 .116 -.095 .163 .343 .549 .703 .436
Q5.2 .546 .116 1.000 .546 .443 .183 .216 .274 .197
Q5.3 .298 -.095 .546 1.000 .484 .191 .225 .246 .010
Q5.4 .181 .163 .443 .484 1.000 .188 .443 .299 .202
Q5.5 .327 .343 .183 .191 .188 1.000 .848 .382 .167
Q5.6 .225 .549 .216 .225 .443 .848 1.000 .628 .287
Q5.7 .101 .703 .274 .246 .299 .382 .628 1.000 .655
Q5.8 .059 .436 .197 .010 .202 .167 .287 .655 1.000
Q6.1 -.016 -.585 .066 .243 .321 -.345 -.312 -.397 -.286
Q6.2 .103 -.104 .268 .318 .267 .027 .032 .192 -.043
Q6.3 -.046 -.133 .125 .221 .472 .342 .404 .119 -.076

Q6.1 Q6.2 Q6.3
Q1.1 .217 .039 -.046
Q1.2 -.020 .133 -.425
Q1.3 -.585 -.441 -.425
Q1.4 -.473 -.366 -.274
Q1.5 -.493 -.677 -.624
Q1.6 .066 .110 -.153
Q2.1 .372 .029 .009
Q2.2 .117 .195 .402
Q2.3 .360 .319 .398
Q2.4 .210 .000 .000
Q2.5 .159 .069 .252
Q2.6 .126 .054 -.007
Q2.7 -.061 -.317 -.115
Q2.8 .299 .016 -.256
Q2.9 .423 -.061 -.311
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Q3.1 -.589 -.257 -.384
Q3.2 -.214 .089 -.393
Q3.3 .036 -.026 -.388
Q3.4 .436 .218 -.064
Q3.5 .289 .180 -.213
Q3.6 -.356 -.592 -.328
Q3.7 -.041 -.068 -.345
Q3.8 -.283 -.340 -.197
Q4.1 .219 .209 -.007
Q4.2 -.137 -.316 -.404
Q4.3 -.092 -.035 -.219
Q4.4 .063 .296 .059
Q4.5 -.016 .103 -.046
Q5.1 -.585 -.104 -.133
Q5.2 .066 .268 .125
Q5.3 .243 .318 .221
Q5.4 .321 .267 .472
Q5.5 -.345 .027 .342
Q5.6 -.312 .032 .404
Q5.7 -.397 .192 .119
Q5.8 -.286 -.043 -.076
Q6.1 1.000 .373 .356
Q6.2 .373 1.000 .705
Q6.3 .356 .705 1.000
Inter-Item Covariance Matrix
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Q1.1 Q1.2 Q1.3 Q1.4 Q1.5 Q1.6 Q2.1 Q2.2 Q2.3

Q1.1 .800 .116 -.274 -.126 -.095 .200 .189 -.053 -.063
Q1.2 .116 .484 .042 -.074 .011 .147 .032 -.105 -.063
Q1.3 -.274 .042 .747 .337 .463 -.042 -.111 -.026 .011
Q1.4 -.126 -.074 .337 .674 .400 -.084 -.221 .105 .074
Q1.5 -.095 .011 .463 .400 .642 -.011 -.205 -.026 -.063
Q1.6 .200 .147 -.042 -.084 -.011 .537 .153 .079 .063
Q2.1 .189 .032 -.111 -.221 -.205 .153 .345 .039 .021
Q2.2 -.053 -.105 -.026 .105 -.026 .079 .039 .197 .158
Q2.3 -.063 -.063 .011 .074 -.063 .063 .021 .158 .379
Q2.4 -.105 -.053 .105 .158 .158 .000 -.026 .184 .158
Q2.5 -.189 -.084 .111 .221 -.005 -.153 -.055 .092 .242
Q2.6 -.084 .021 -.047 -.147 -.216 .058 .208 -.066 -.074
Q2.7 -.253 -.147 .095 .295 .168 -.168 -.153 .079 .147
Q2.8 -.084 .232 -.126 .011 -.084 .032 -.016 -.079 -.074
Q2.9 .232 .126 -.179 -.253 -.084 .295 .274 .000 .032
Q3.1 -.284 .084 .442 .305 .400 -.084 -.247 -.026 -.032
Q3.2 .000 .263 .211 .053 .158 .105 -.053 -.053 -.053
Q3.3 -.137 .232 .216 .011 .205 .058 -.055 -.013 .084
Q3.4 -.053 .158 .158 -.158 .000 .211 .105 .053 .211
Q3.5 .042 .305 .221 .021 .095 .221 .074 .000 .116
Q3.6 -.274 -.168 .458 .337 .437 -.068 -.124 .066 .063
Q3.7 -.084 .074 .137 .116 .179 .189 -.042 .000 .032
Q3.8 .032 -.021 .232 .411 .242 -.295 -.116 .000 -.032
Q4.1 .021 .284 .111 -.095 -.163 -.047 .155 -.066 .032
Q4.2 -.116 .147 .274 .232 .147 -.200 -.005 -.079 -.042
Q4.3 -.084 .126 .163 .063 .047 -.100 .050 -.013 .032
Q4.4 -.042 .221 .068 -.074 -.174 -.037 .124 -.013 .042
Q4.5 -.074 .084 .074 -.011 .084 .126 -.037 -.026 .074
Q5.1 -.347 -.084 .558 .379 .389 -.179 -.200 .000 .032
Q5.2 -.084 .074 .058 .063 -.005 .005 -.003 -.013 .032
Q5.3 -.084 .074 .058 -.147 -.216 .058 .155 -.013 .137
Q5.4 -.105 -.105 .105 -.105 -.105 -.105 .053 .000 .158
Q5.5 -.221 -.221 .221 .179 .147 -.042 -.163 .079 .168
Q5.6 -.221 -.221 .274 .126 .095 -.147 -.111 .026 .116
Q5.7 -.137 -.032 .268 .116 .047 -.153 -.108 -.118 -.021
Q5.8 -.063 -.116 .168 .232 .042 .011 -.058 -.079 .011
Q6.1 .147 -.011 -.384 -.295 -.300 .037 .166 .039 .168
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Q6.2 .032 .084 -.347 -.274 -.495 .074 .016 .079 .179
Q6.3 -.042 -.305 -.379 -.232 -.516 -.116 .005 .184 .253

Q2.4 Q2.5 Q2.6 Q2.7 Q2.8 Q2.9 Q3.1 Q3.2 Q3.3
Q1.1 -.105 -.189 -.084 -.253 -.084 .232 -.284 .000 -.137
Q1.2 -.053 -.084 .021 -.147 .232 .126 .084 .263 .232
Q1.3 .105 .111 -.047 .095 -.126 -.179 .442 .211 .216
Q1.4 .158 .221 -.147 .295 .011 -.253 .305 .053 .011
Q1.5 .158 -.005 -.216 .168 -.084 -.084 .400 .158 .205
Q1.6 .000 -.153 .058 -.168 .032 .295 -.084 .105 .058
Q2.1 -.026 -.055 .208 -.153 -.016 .274 -.247 -.053 -.055
Q2.2 .184 .092 -.066 .079 -.079 .000 -.026 -.053 -.013
Q2.3 .158 .242 -.074 .147 -.074 .032 -.032 -.053 .084
Q2.4 .684 .132 -.237 .263 -.053 .000 .105 .053 .289
Q2.5 .132 .345 .029 .258 .068 -.168 .089 .000 .082
Q2.6 -.237 .029 .555 -.058 .226 .147 -.121 .053 -.076
Q2.7 .263 .258 -.058 .642 .021 -.084 .242 .053 .100
Q2.8 -.053 .068 .226 .021 .516 .042 -.042 .105 .068
Q2.9 .000 -.168 .147 -.084 .042 .568 -.200 .053 .042
Q3.1 .105 .089 -.121 .242 -.042 -.200 .516 .316 .247
Q3.2 .053 .000 .053 .053 .105 .053 .316 .421 .263
Q3.3 .289 .082 -.076 .100 .068 .042 .247 .263 .450
Q3.4 .211 .053 .000 -.053 .053 .316 .053 .211 .263
Q3.5 .158 .032 -.021 -.116 .137 .189 .126 .263 .242
Q3.6 .132 .150 -.061 .489 -.153 -.021 .416 .158 .097
Q3.7 .105 -.011 .042 .232 .042 .095 .221 .211 .147
Q3.8 .105 .116 -.253 .295 -.095 -.147 .253 .053 -.095
Q4.1 .079 .082 .082 -.111 .121 .042 -.016 .105 .134
Q4.2 .000 .163 .058 .095 .137 -.126 .179 .105 .111
Q4.3 .079 .134 .082 -.005 .068 -.063 .089 .105 .187
Q4.4 .026 .061 .061 -.121 .100 .021 -.047 .053 .061
Q4.5 .000 .037 .037 -.021 .063 .011 .095 .105 .142
Q5.1 .105 .095 -.063 .284 -.274 -.221 .484 .211 .095
Q5.2 -.026 .082 .082 -.058 .121 -.063 .037 .053 .029
Q5.3 -.184 .134 .239 -.163 .068 .095 -.068 .053 .029
Q5.4 -.053 .158 .105 -.053 .000 -.105 -.053 -.053 -.053
Q5.5 -.053 .163 -.205 .095 -.337 -.337 .232 -.053 .005
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Q5.6 -.053 .163 -.047 .147 -.284 -.284 .232 .000 -.047
Q5.7 -.237 .082 .187 .047 -.142 -.221 .247 .158 -.024
Q5.8 -.158 .111 .216 .147 .032 -.179 .074 .000 -.100
Q6.1 .132 .071 .071 -.037 .163 .242 -.321 -.105 .018
Q6.2 .000 .037 .037 -.232 .011 -.042 -.168 .053 -.016
Q6.3 .000 .153 -.005 -.095 -.189 -.242 -.284 -.263 -.268

Q3.4 Q3.5 Q3.6 Q3.7 Q3.8 Q4.1 Q4.2 Q4.3 Q4.4
Q1.1 -.053 .042 -.274 -.084 .032 .021 -.116 -.084 -.042
Q1.2 .158 .305 -.168 .074 -.021 .284 .147 .126 .221
Q1.3 .158 .221 .458 .137 .232 .111 .274 .163 .068
Q1.4 -.158 .021 .337 .116 .411 -.095 .232 .063 -.074
Q1.5 .000 .095 .437 .179 .242 -.163 .147 .047 -.174
Q1.6 .211 .221 -.068 .189 -.295 -.047 -.200 -.100 -.037
Q2.1 .105 .074 -.124 -.042 -.116 .155 -.005 .050 .124
Q2.2 .053 .000 .066 .000 .000 -.066 -.079 -.013 -.013
Q2.3 .211 .116 .063 .032 -.032 .032 -.042 .032 .042
Q2.4 .211 .158 .132 .105 .105 .079 .000 .079 .026
Q2.5 .053 .032 .150 -.011 .116 .082 .163 .134 .061
Q2.6 .000 -.021 -.061 .042 -.253 .082 .058 .082 .061
Q2.7 -.053 -.116 .489 .232 .295 -.111 .095 -.005 -.121
Q2.8 .053 .137 -.153 .042 -.095 .121 .137 .068 .100
Q2.9 .316 .189 -.021 .095 -.147 .042 -.126 -.063 .021
Q3.1 .053 .126 .416 .221 .253 -.016 .179 .089 -.047
Q3.2 .211 .263 .158 .211 .053 .105 .105 .105 .053
Q3.3 .263 .242 .097 .147 -.095 .134 .111 .187 .061
Q3.4 .632 .474 .105 .105 -.105 .211 .000 .053 .158
Q3.5 .474 .589 .011 .189 .074 .347 .168 .084 .200
Q3.6 .105 .011 .787 .242 .337 -.166 .142 -.008 -.155
Q3.7 .105 .189 .242 .463 .011 -.063 .032 -.063 -.137
Q3.8 -.105 .074 .337 .011 .779 .168 .284 .011 .084
Q4.1 .211 .347 -.166 -.063 .168 .555 .268 .187 .376
Q4.2 .000 .168 .142 .032 .284 .268 .432 .216 .174
Q4.3 .053 .084 -.008 -.063 .011 .187 .216 .239 .166
Q4.4 .158 .200 -.155 -.137 .084 .376 .174 .166 .366
Q4.5 .105 .126 -.005 .063 -.116 .037 -.032 .037 .005
Q5.1 .000 .032 .505 .253 .326 -.063 .189 .095 .021
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Q5.2 .053 .137 -.061 -.011 .011 .134 .111 .082 .113
Q5.3 .263 .189 -.061 -.116 -.147 .239 .111 .134 .218
Q5.4 .158 .105 .000 -.053 -.053 .105 .053 .053 .105
Q5.5 -.105 -.095 .247 -.021 .074 -.100 .011 .005 -.089
Q5.6 -.053 -.042 .300 .032 .179 .005 .063 .005 -.037
Q5.7 -.105 -.021 .150 .147 .063 .029 .163 .082 .008
Q5.8 -.211 -.095 .089 .242 -.032 -.100 .116 .005 -.089
Q6.1 .263 .168 -.239 -.021 -.189 .124 -.068 -.034 .029
Q6.2 .158 .126 -.479 -.042 -.274 .142 -.189 -.016 .163
Q6.3 -.053 -.168 -.300 -.242 -.179 -.005 -.274 -.111 .037

Q4.5 Q5.1 Q5.2 Q5.3 Q5.4 Q5.5 Q5.6 Q5.7 Q5.8
Q1.1 -.074 -.347 -.084 -.084 -.105 -.221 -.221 -.137 -.063
Q1.2 .084 -.084 .074 .074 -.105 -.221 -.221 -.032 -.116
Q1.3 .074 .558 .058 .058 .105 .221 .274 .268 .168
Q1.4 -.011 .379 .063 -.147 -.105 .179 .126 .116 .232
Q1.5 .084 .389 -.005 -.216 -.105 .147 .095 .047 .042
Q1.6 .126 -.179 .005 .058 -.105 -.042 -.147 -.153 .011
Q2.1 -.037 -.200 -.003 .155 .053 -.163 -.111 -.108 -.058
Q2.2 -.026 .000 -.013 -.013 .000 .079 .026 -.118 -.079
Q2.3 .074 .032 .032 .137 .158 .168 .116 -.021 .011
Q2.4 .000 .105 -.026 -.184 -.053 -.053 -.053 -.237 -.158
Q2.5 .037 .095 .082 .134 .158 .163 .163 .082 .111
Q2.6 .037 -.063 .082 .239 .105 -.205 -.047 .187 .216
Q2.7 -.021 .284 -.058 -.163 -.053 .095 .147 .047 .147
Q2.8 .063 -.274 .121 .068 .000 -.337 -.284 -.142 .032
Q2.9 .011 -.221 -.063 .095 -.105 -.337 -.284 -.221 -.179
Q3.1 .095 .484 .037 -.068 -.053 .232 .232 .247 .074
Q3.2 .105 .211 .053 .053 -.053 -.053 .000 .158 .000
Q3.3 .142 .095 .029 .029 -.053 .005 -.047 -.024 -.100
Q3.4 .105 .000 .053 .263 .158 -.105 -.053 -.105 -.211
Q3.5 .126 .032 .137 .189 .105 -.095 -.042 -.021 -.095
Q3.6 -.005 .505 -.061 -.061 .000 .247 .300 .150 .089
Q3.7 .063 .253 -.011 -.116 -.053 -.021 .032 .147 .242
Q3.8 -.116 .326 .011 -.147 -.053 .074 .179 .063 -.032
Q4.1 .037 -.063 .134 .239 .105 -.100 .005 .029 -.100
Q4.2 -.032 .189 .111 .111 .053 .011 .063 .163 .116
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Q4.3 .037 .095 .082 .134 .053 .005 .005 .082 .005
Q4.4 .005 .021 .113 .218 .105 -.089 -.037 .008 -.089
Q4.5 .200 .011 .089 .089 .053 .126 .074 .037 .021
Q5.1 .011 .989 .042 -.063 .105 .295 .400 .568 .347
Q5.2 .089 .042 .134 .134 .105 .058 .058 .082 .058
Q5.3 .089 -.063 .134 .450 .211 .111 .111 .134 .005
Q5.4 .053 .105 .105 .211 .421 .105 .211 .158 .105
Q5.5 .126 .295 .058 .111 .105 .747 .537 .268 .116
Q5.6 .074 .400 .058 .111 .211 .537 .537 .374 .168
Q5.7 .037 .568 .082 .134 .158 .268 .374 .661 .426
Q5.8 .021 .347 .058 .005 .105 .116 .168 .426 .642
Q6.1 -.005 -.442 .018 .124 .158 -.226 -.174 -.245 -.174
Q6.2 .042 -.095 .089 .195 .158 .021 .021 .142 -.032
Q6.3 -.021 -.137 .047 .153 .316 .305 .305 .100 -.063

Q6.1 Q6.2 Q6.3
Q1.1 .147 .032 -.042
Q1.2 -.011 .084 -.305
Q1.3 -.384 -.347 -.379
Q1.4 -.295 -.274 -.232
Q1.5 -.300 -.495 -.516
Q1.6 .037 .074 -.116
Q2.1 .166 .016 .005
Q2.2 .039 .079 .184
Q2.3 .168 .179 .253
Q2.4 .132 .000 .000
Q2.5 .071 .037 .153
Q2.6 .071 .037 -.005
Q2.7 -.037 -.232 -.095
Q2.8 .163 .011 -.189
Q2.9 .242 -.042 -.242
Q3.1 -.321 -.168 -.284
Q3.2 -.105 .053 -.263
Q3.3 .018 -.016 -.268
Q3.4 .263 .158 -.053
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Q3.5 .168 .126 -.168
Q3.6 -.239 -.479 -.300
Q3.7 -.021 -.042 -.242
Q3.8 -.189 -.274 -.179
Q4.1 .124 .142 -.005
Q4.2 -.068 -.189 -.274
Q4.3 -.034 -.016 -.111
Q4.4 .029 .163 .037
Q4.5 -.005 .042 -.021
Q5.1 -.442 -.095 -.137
Q5.2 .018 .089 .047
Q5.3 .124 .195 .153
Q5.4 .158 .158 .316
Q5.5 -.226 .021 .305
Q5.6 -.174 .021 .305
Q5.7 -.245 .142 .100
Q5.8 -.174 -.032 -.063
Q6.1 .576 .258 .279
Q6.2 .258 .832 .663
Q6.3 .279 .663 1.063
Summary Item Statistics

Maximum /
Mean Minimum Maximum Range Minimum Variance
Item Means 3.747 2.900 4.250 1.350 1.466 .080
Inter-Item Correlations .086 -.677 .848 1.525 -1.252 .077
Summary Item Statistics

N of Items
Item Means 39
Inter-Item Correlations 39
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Item-Total Statistics
Cronbach's
Scale Mean if Scale Variance if Corrected Item- Squared Multiple Alpha if Item
Item Deleted Item Deleted Total Correlation Correlation Deleted
Q1.1 142.3500 86.134 -.334 . .779
Q1.2 142.3500 78.661 .183 . .751
Q1.3 142.4500 73.208 .503 . .735
Q1.4 142.7500 76.829 .271 . .747
Q1.5 142.8500 78.450 .162 . .753
Q1.6 142.4500 80.682 .014 . .759
Q2.1 142.5000 81.632 -.055 . .760
Q2.2 141.9000 80.411 .099 . .754
Q2.3 141.9500 76.366 .432 . .742
Q2.4 142.6500 77.713 .206 . .751
Q2.5 142.3000 75.589 .535 . .738
Q2.6 142.3000 80.326 .039 . .758
Q2.7 142.8500 77.503 .231 . .749
Q2.8 142.0500 81.103 -.017 . .760
Q2.9 142.5500 82.366 -.112 . .765
Q3.1 142.2500 74.934 .478 . .738
Q3.2 142.1500 75.082 .524 . .737
Q3.3 142.3000 75.800 .441 . .740
Q3.4 142.1500 74.239 .477 . .737
Q3.5 141.9500 72.576 .629 . .730
Q3.6 142.2000 75.432 .336 . .744
Q3.7 142.5500 76.471 .375 . .743
Q3.8 142.7500 78.197 .155 . .754
Q4.1 142.3000 75.589 .405 . .741
Q4.2 142.4500 75.734 .458 . .740
Q4.3 142.3000 77.274 .451 . .743
Q4.4 142.1000 77.674 .315 . .746
Q4.5 142.2500 78.197 .379 . .746
Q5.1 142.5500 73.103 .429 . .738
Q5.2 142.3000 77.800 .536 . .744
Q5.3 142.3000 76.432 .385 . .743
Q5.4 142.1500 77.292 .323 . .746
Q5.5 142.4500 78.050 .170 . .753
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Q5.6 142.4500 76.261 .359 . .743

Q5.7 142.3000 75.695 .357 . .743
Q5.8 142.4500 78.366 .168 . .752
Q6.1 142.7000 82.011 -.087 . .764
Q6.2 143.2500 80.408 .010 . .762
Q6.3 142.8500 83.713 -.179 . .775
Scale Statistics
Mean Variance Std. Deviation N of Items
146.1500 81.397 9.02205 39
Certification of Statistical Treatment
C E R T I F I C AT I O N
This is to certify that the accounting research entitled Factors
Affecting Academic Performance in Fundamentals of Accountancy,
Business and Management of Selected Grade 12 Students in Bangkulasi
93
Accounting Research
Senior High School and Filemon T. Lizan Senior High School submitted in
partial fulfillment of the requirements for the degree Bachelor in Science in
Management Accounting, embodies the result of a bona fide research work
carried out by Jovi C. Cubilla, Trisha Ann B. Delgado, Catherine Jane P.
Goboleo, Francel L. Goli, Eugene Ej C. Ramirez, and John Carlo C.
Tolentino.
To the best of my knowledge and belief, the computation of data used
as a tool in presentation, analysis and interpretation of data in the accounting
research has been duly validated under my guidance and supervision.
Engr. Anthony Abesado

Statistician
Jovi C. Cubilla
Address: Sitio 6 Barngay Catmon, Malabon City

Contact #: 09286188540
E-mail Address: [email protected]
Objective:
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Accounting Research
 To become competitive in corporate village and to enhance my

knowledge and skills that will improve my personal growth.
PERSONAL DATA
Date of Birth : November 09,1991
Place of Birth : Malabon City
Age : 31 Years Old
Height : 5’ 3 ft
Father’s name : Eduardo Cubilla
Mother’s name : Gloria Cubilla
Religion : Catholic
Status : Single
Language : Filipino
EDUCATIONAL BACKGROUND
College : City of Malabon University

Bachelor of Science in Management Acoounting
2019 - Present
College of St. Amatiel

Technological-Vocational
2015
Junior High School: Barauen National High School

2005 - 2009
Elementary : Roosevelt Elementary School

1998 - 2005
Trisha Ann B. Delgado
Address: 34 J. Pascual St. Brgy. Tangos North,

Navotas City
Contact #: 09165694304/09605584524
OBJECTIVE:
95
Accounting Research
 Pursuing opportunity which will allow me to grow professionally, while

effectively utilizing my versatile skill set to help promote your corporate
mission and exceed team goals.
PERSONAL DATA
Date of Birth : December 11,2000
Place of Birth : Tarlac City
Age : 21 Years Old
Height : 5’ 6 ft
Father’s name : Juanito Delgado
Mother’s name : Filipina Delgado
Religion : Catholic
Status : Single
Language : Filipino / English / Kapampangan

2019 - Present
Senior High School: Tangos Senior High School

Accountancy and Business Management
2017-2019
Junior High School: Tangos National High School

2013-2017
Elementary : Tangos Elementary School

2007-2013
96
Accounting Research
Catherine Jane P. Goboleo
Address: 149 Malinis St. Tanza1, Navotas City

Contact #: 09760495594
OBJECTIVE:
 To maximize my potentials and abilities in a dynamic business

environment.
PERSONAL DATA
Date of Birth : February 08, 2001
Place of Birth : Malabon City
Age : 22 Years Old
Height : 5 ft
Father’s name : Alex Goboleo
Mother’s name : Elisa Goboleo
Religion : Catholic
Status : Single
Language : Filipino

2019 - Present
Senior High School: Arellano University ECC

2017-2019
Junior High School: Tanza National High School

2013-2017
Elementary : Tanza Elementary School

2007-2013
Francel L. Goli
97
Accounting Research
Address: 210 Gov. A. Pascual St., Barangay

Sipac-Almacen, Navotas City
Contact #: 09634243164
OBJECTIVE:
 To build career in a growing organization, where I can get the

opportunities to prove my abilities by accepting challenges, fulfilling the
organization goal and climb the career ladder through continuous
learning and commitment.
PERSONAL DATA
Date of Birth : December 03,2000
Place of Birth : Navotas City
Age : 21 Years Old
Height : 4’ 11 ft
Father’s name : Ruperto Goli
Mother’s name : Analiza Goli
Religion : Iglesia Ni Cristo
Status : Single
Language : Filipino / English

2019 - Present
Senior High School: Bangkulasi Senior High School

2017-2019
Junior High School: Navotas National High School

2013-2017
Elementary : Bagumbayan Elementary School

2007-2013
Eugene EJ C. Ramirez
98
Accounting Research
Address: 05 Bagong Kalsada Tangos South,

Navotas City
Contact #: 0926-265-7816
E-mail address: [email protected]
OBJECTIVE:
 A dedicated and highly organized person seeking a position of

responsibility to get real-world experience.
PERSONAL DATA
Date of Birth : October 02, 2001
Place of Birth : Caloocan City
Age : 21 Years Old
Height : 5`3 ft
Father’s name :
Mother’s name : Jocelyn S. Cruz
Religion : Catholic
Status : Single
Language : Filipino

2019 - Present
Senior High School: Tangos National High School

2017-2019
Junior High Schoo l: Tangos National High School (Grade 10)

2016 - 2017
Governor Andres Pacual College (Grade 7-Grade 9)
2013 - 2016

2007-2013
99
Accounting Research
John Carlo C. Tolentino

Address: 82 Raja Kalantiao St. Daanghari,
Navotas City
Contact #: 09429157056
OBJECTIVE:
 To secure a challenging position in a reputable organization to expand

my learning, knowledge, and skills to fully utilize my training and skills,
while making a significant contribution to the success of the company.
PERSONAL DATA
Date of Birth : June 02, 2001
Place of Birth : Navotas City
Age : 21 Years Old
Height : 6 ft
Father’s name : Alexander Tolentino
Mother’s name : Mercedita Tolentino
Religion : Catholic
Status : Single
Language : Filipino / English

2019 - Present
Senior High School: Tangos Senior High School

2017-2019
Junior High Schoo l: Tangos National High School (Grade 9-Grade 10)
2015 - 2017
Governor Andres Pacual College (Grade 7-Grade 8)
2013 - 2015

2007-2013
100
Accounting Research

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CITY OF MALABON UNIVERSITY

FACTORS AFFECTING ACADEMIC PERFORMANCE IN FUNDAMENTALS

An Accounting Research Paper

In Partial Fulfillment of the Requirements for the Degree,

This undergraduate thesis entitled FACTORS AFFECTING ACADEMIC

ATTY. CHRISTIAN WILFRED D. MORALES

RESEARCH REVIEW PANEL

Approved by the Committee on Oral Examination on ____________ with a

Trisha Ann B. Delgado

Catherine Jane P. Goboleo

John Carlo C. Tolentino

The researchers would like to express an utmost gratitude to the

following individuals who helped, guided, and supported in accomplishing the

To Almighty God, for bestowing enough knowledge, skills, strength and

protection while conducting the research study.

To Atty. Morales, for assistance, consultation of paper, and ensuring

the accomplishment of the research study.

To Engr. Abesado, for assistance, direction, consultation of paper, and

To researchers’ Guardians and Parents, for being always patient,

considerate, and willingness to give full support financially and emotionally.

Title : FACTORS AFFECTING ACADEMIC PERFORMACE IN

Students commit hardships in their studies but still face different

the level of factors that affect the academic performance of students in

Fundamentals of Accountancy, Business and Management subject and

whether there is a significant difference between the respondents’

assessment on the factors affecting their academic performance. A total of

Senior High School were acquired through purposive sampling technique.

This study employed quantitative – descriptive design. Frequency,

affecting the academic performance of students in Fundamentals of

Accountancy, Business and Management subject.

study habits, teaching methods and professional attributes of the instructor,

learning materials, and learning environment affects the academic

performance of students in FABM subject. Furthermore, there is a significant

difference between the respondents’ assessment on the factors affecting their

academic performance in FABM subject in terms of attitude and study habits.

However, there is no significant difference between the respondents’

assessment on the factors affecting their academic performance in FABM

subject in terms of pre-requisite skills, teaching methods and professional

attributes of the instructor, learning materials, and learning environment, and

financial aspect. Thus, the researchers recommended paying more attention

on the factors that affect the academic performance of students to deliver

quality education, provide active financial, moral, and emotional support to

motivate the students.

Research Design ……………………………………….. 35

Chapter V SUMMARY, CONCLUSION, AND RECOMMENDATIONS

Table Title Pages

1 Validity Test …………………………………………………. 38

2 Reliability Test ………………………………………………. 42

3 Frequency and Percentage Distribution of the

4 Frequency and Percentage Distribution of the

5 Respondents Assessment on the level of Factors

6 Respondents Assessment on the level of Factors

7 Respondents Assessment on the level of Factors

8 Respondents Assessment on the level of Factors

9 Respondents Assessment on the level of Factors

10 Respondents Assessment on the level of Factors

11 Difference Between the Respondents Assessment

Table Title Pages