CHAPTER 5
SUMMARY OF FINDINGS, CONSLUSION AND RECOMMENDATIONS

Passing Board Examinations and being licensed professionals have been a world-wide trend for uplifting the livelihood status of a person, and more importantly, the economic status of the country the person lives in. This chapter presents the summary of the findings, so conclusions drawn form the findings and the corresponding recommendations. This study was taken with the general objective of identifying the major factors that affect the mastery skills of the fourth year, Bachelor of Science in Accountancy students in Jose Rizal University for the School Year, 2011-2012.

Specifically, this study sought to answer the following questions: 1. How does cheating affect the mastery skills of the senior students? 2. Why do personal problems affect the mastery skills of the senior students? 3. What are the implications of the absence of comprehensive examination in the training of the students for the different accounting subjects? 4. Why does the University’s BSA Program System affect the learning habits of their students? 5. Why does the natural complexity of the accounting course, combined with poor study habits, pose a problem towards the mastery of the students?

Summary of Findings:

1. Effect of Cheating on the mastery skills of the College students:

2.1. Nine out of ten college students admit to copying someone else's homework; two-thirds say they have cheated on exams 2.2. 75%-98% percent of college students surveyed each year admit to cheating at some time in their academic careers 2.3. The college students who are most likely to cheat are business majors

2. Effect of Personal problems to the mastery skills of the College students:

It has been studied that personal problems play a major impact on a student’s academic life. Those problems can be due to family, or the person himself. 50 % of college students admit that they are unhappy with their courses because of personal problems commonly when parents dictate the course they will take.

3. Implications of the Absence of the Comprehensive Examination as Student’s training:

Comprehensive Examinations are made to assess the student’s academic ability, such as; retention, mastery and efficient knowledge application. JRU Senior BSA Students however, admit of the lack of comprehensive examinations that help them master their field of study.

4. Effect of the University’s BSA Program to the Academic Performance of their Students:

JRU’s BSA Program provides the Curriculum basis for their Accountancy Students, but not just the basis but also the system of learning, the methodology and the practical application of the learning in their academic years. Some respondents admit that they are content with the University’s BSA Program while some are also not contented because of certain inefficiencies.

5. Effect of the Natural Complexity of the Accounting Subjects, combined with poor study habits to the Student’s Academic Performance: Accounting is hard and difficult by nature. Some respondents say that these natural difficulties often discourage them into pursuing the BSA Course. Students are also aware and involved with different products of technology that divide their focus to the major subjects, and thus, greatly influence their performance in academe.

Conclusions: Based on the findings derived from this study, the following conclusions were drawn.

1. It has been surveyed, that 75 – 98 % of College Students has cheated during their academic years, compared to 20 % rate of cheating back in 1940’s. And so, it is determined, that cheating becomes more pandemic as time goes by, because students have their opportunities, and they think that cheating will help them get the easy way out.

2. Most BSA students are still unhappy with their choice of course even in their graduating year because of own personal problems and conflicts. Thus, there is a lack of mastery in the accounting subjects due to absence of passion for learning, and all of these, will be of great factor in failing the CPA Board Exam.

3. Senior students who are being practiced to yearly comprehensive examinations possess mastery, retention and practical application skills outstandingly than those students without annual comprehensive examinations.

4. The University’s BSA Program needs improvement in terms of curriculum, system and teaching techniques for the students to boost their esteems and confidence with the program that will help them reach success in their chosen fields of expertise.

5. Accounting is extremely difficult and demanding. It requires full time focus for us to understand and master it. Students who are not really interested with spending time to learn accounting tend to be discouraged. Therefore, the students must exert more time and effort to succeed in this major.

Recommendations:

1. Students must be fully guided and lectured by their parents and professors about the disadvantages of cheating. In that case, the student will be able to fight that academic disease as hard as he can. Implementing rules and regulations must also be established to eliminate cheating among the BSA Students. Cheating will only bring harm to the students. So start reading and studying to help yourself pass the accounting course.

2. “One has got to love what he or she does.” In the first place, students must choose the field they want to get involved with, the field of their interest and expertise to avoid wasted academic years of studying an unwanted course. And students must be able to separate their personal problems accordingly to prevent conflicts with their academic performance.

3. Jose Rizal University must implement yearly comprehensive examinations for their BSA Students from first year to fourth year to assess their capabilities of passing the CPA Board Exam. It is a great help since annual comprehensive examinations will help the students refresh the previous accounting subjects they have learned before. Adequate practice and preparation is necessary in passing one of the hardest board exams in the Philippines, The CPA Board Exam.

4. The University’s system, program and policies are the foundation of a student’s learning. The BSA Program particularly must be re-evaluated and re-engineered to come up with a more efficient system. The curriculum must not have multiple minor subjects that are not necessary for the field. They must only choose those related to accountancy and focus more on major subjects and on the job trainings.

5. Our current generation has been blessed with improved technologies that help us in our studies and improve our lives. But sometimes, technologies are being abused. Some students become addicted to them that their studies are already affected. Certain factors form as hindrances to student’s academic performance, like personal relationships, problems and addictions. So we, students must fight those hindrances for us to improve our academic performance, have mastery of those essential subjects, help ourselves pass the CPA Examination and become a Certified Public Accountant that will be a great asset to our country with values of fairness and integrity.