DIFFICULTIES ENCOUNTERED BY ACCOUNTING STUDENTS
IN THEIR ON-THE JOB TRAINING

Chapter 1
THE PROBLEM AND ITS SETTINGS
Introduction of the Study

A student apprenticeship program is an organized course training plan carefully intended to transfer relevant knowledge, skills, and outlooks within a designated period of time from a proficient practitioner in a precise field of study or profession to a novice student who preferably has completed a speculative program study.

In some cases, schools call this an apprenticeship program, practicum program, or on the-job training program. They all mean the similar thing and the general purpose is to keep an eye on a common thread.

Apprenticeship is similarly a professional relationship between a student (the apprentice) and a skillful professional (the trainer or mentor), in which the student is obliged to diligently conform and learn from the expert professional. On the other hand, the expert professional is pleased to facilitate the learning procedure by exposing the apprentice to a carefully planned program of casual instruction, diverse set of meaningful work experiences, and a fair valuation of learning outcomes through applied tests.
They also say that for a comprehensive and effective program of a study, a sound student apprenticeship program is necessary to be able to develop a well-rounded and competent graduate ready to embark on a professional career. The components of a sound student apprenticeship program are preparatory activities, student placement mechanism, monitoring system and evaluation process.
The final component of an effective student apprenticeship program is the ability of the school administration to design an evaluation instrument, which will be implemented uniformly to be able to assess the achievement of the program’s objectives based on outcomes manifested in the reports of the students, teachers or coordinators, and the supervisors or managers of partner companies. A consistent use of the standard forms could provide basis for enabling some necessary changes in the student apprenticeship program to improve its quality and enhance its value to students.

Switzer and King (2009) cited that apprenticeship of an education program is the most exciting experience. It is an opportunity for intellectual and emotional development that may be important for an apprentice. The apprentice should have the ability to look critically at information, think creatively, look at the issues at different point of views, and ability to clearly speak and write. It is a culminating academic experience in highly structured and sequenced experiences to apply much of what they have learned. Apprenticeship is the chance to take the next step (training) to gain more knowledge, skills, and values of profession, to discover personal interests and strengths and to be more responsible at the work place.

Students make out the apprenticeship to have a chance to do actual training regarding to their academic majors or area of interests. Apprenticeship are often portray as a timer when theory and practice is more complex. It is also a chance to develop relationship between theory and practice. Relationship is the medium of apprenticeship, they are the framework in which most of learning occurs.

At the end of it, evaluation places a big part in determining whether the on-the-job training became valuable and had successfully taught students. Evaluation indeed plays a very vital role in determining the effectiveness of training experiences. Mistreatment of such variable would influence the effectiveness of the whole training process and can lead to cancellation and wasted time and effort.

Background of the Study
The foundation of this study is the fact that the researchers are Accounting Students and one of the functions of Accountants is auditing, therefore they applied auditing on the on-the-job training of the trainee students of the College of Accountancy in the Tayabas Western Academy and determined the problems encountered by business students through obtaining evidences regarding this matter.
Just like any profession, training plays a major part in the overall performance of a would-be employee. It is either geared at giving the trainee the first-hand information about a job or enhancing more skills a person already have. Each and every organization accepts the fact that training contributes much to the success of the team itself. It benefits not only the person but the team as a whole.
The students must undergo the on-the-job training in order for them, to be competent employees. On-the-job training will make the students professional in their fields. On-the-job training served as the molding stage to develop the skills, knowledge and competencies of students for their chosen career or field.
Difficulties in the on-the-job training have always been an issue among senior college students who are partaking in them. The researchers are very much aware of this situation given the constant ranting and complaints of their fellow students. Thus, we have decided to conduct a study that would focus on the issue at hand with the aim of formulating a solution to it and help ease the difficulties that are mentioned in this study. By this humble contribution, we hope to be able to contribute in the further improvement of the program regarding the students’ apprenticeship.

Statement of the Problem
The main problem which is the difficulties encountered by business students in the
On-the-job training have been formulated after thorough analysis on the following sub problems:
1. What are the demographic profiles of the respondents in terms of
1.1 Major
1.2 Age
1.3 Gender
1.4 Civil Status
2. What are the problems encountered in the beginning of the On-the-Job Training Practicum?
3. What are the problems encountered during the On-the-Job Training Practicum in terms of
3.1 Physical
3.2 Financial
3.3 Social
3.3.1 Relationship with Practicum Adviser
3.3.2 Relationship with Practicum Supervisor
3.3.3 Relationship with Co-trainees
4. What are the problems encountered per course?
5. What are the implications of the study in the practicum program?

Theoretical Framework
This study can be related to McGregor’s Theory X and Theory Y. According to McGregor (1960), it is an approach to the study of management behavior has been expounded. His views have become influential in the world of work as he points out the divergent images of workers and the way in which they can be managed.
According to Theory X people will not work at all at their job without a dictating and demanding leader. The assumptions of the Theory X according to McGregor are: People inherently dislike work and, when possible, will avoid it. They have little ambition. They tend to shun responsibility and prefer to be directed. In order to get them to attain organizational objectives, it is necessary to use coercion, control, and threats or punishment. Many managers have trouble activating their workers because of these erroneous assumptions about human behavior.
In contrast to Theory X, Theory Y presents a dynamic view of man. He is seen as having growth and development capacities. Management must decide how to tap such potentials present in their employees so that workers may attain their upper level need.
Theory Y assumptions of McGregor are: Work is a natural phenomenon and if the conditions are favorable, people will not only accept responsibility, they will seek it. People are committed to organizational objective, they will exercise self-direction and self control.

Commitment is a function of the rewards associated with goal attainment. The capacity for creativity in solving organizational problems is widely distributed in the population and the intellectual potentialities of the average human being are only partly utilized. The researchers formulated that based on his theory that the performance of the trainee is dependent on his training’s condition. If the condition of the training place is not sufficient for the training of the student, then the student’s performance would not be efficient. While on the other hand, if the condition of the training place is sufficient, then the student’s performance would be efficient. This theory will further be tested as this research formulates its findings and conclusions.

Conceptual Framework

Figure 1. Conceptual paradigm of the study.

Figure 1 shows that the independent variables on this study are the problems encountered by business students divided in terms of problems at the beginning of the training and problems during the training which based on the survey and the process used is the intervening demographical profile of the respondents in terms of major, age, gender, civil status and practicum schedule to come up with the dependent variable which is the performance of business students on their on-the-job training.

The findings were consist of two parts; the first part is the demographic profile of the respondent which is divided into major, age, gender, civil status and practicum schedule; and the second part contained the findings pertaining to the difficulties encountered b the trainee on their on-the-job training which is divided into physical, financial and social.

Significance of the Study

This study aims to contribute to trainee, supervisor, practicum adviser, researchers, future researchers, business students, entrepreneurs, and community.

Trainees. This research will help the trainees to determine the difficulties encountered by a normal OJT trainee for which they could seek advises from their supervisors or practicum adviser for possible solutions. Once they are looking for possible training company they are able to use this study to foresee the possibility of encountering such difficulties. Supervisor. Gaining knowledge from this research they can formulate solutions in order to lessen or prevent the said difficulties encountered by their trainees.

Practicum Adviser. Finding of this research will give the adviser the average problems encountered by their students, thus, they can make preparations in order to prevent this difficulties for the next generation of trainees. They can then provide advises for the upcoming trainees to look for possibilities whether they will somehow experience this difficulties.

Researchers. Through this research we can apply the knowledge that we have gained in our studies about the On-the-Job training of the Business students. As future Professionals, we now understand the importance of appraising the On-the-Job training of the Accountancy students; how, when, where why and who are involved. This aids as a supplementary knowledge and give accurate information about the topic in hand and how it will be observed. Being one of those who actually experienced this types of difficulties, we as future professionals and possible Supervisor shall help in preventing or seeking possible solutions to prevent future trainee to encounter this said difficulties.

Community. This study will help the members of the community by being informed of the advantages and disadvantages of practicing internship.

School. Addition to the sources of information, proof of learning, and serves as a trophy that ensure the progress of the students.

Future Researchers. It will serve as a foundation, of their research for them to easily conduct their study and give them ideas about the activities and tasks in On-the-Job training.

Scope and Limitations of the Study

This research covered the determination of difficulties encountered by business students regarding their on-the-job training of the trainee students of the College of Accountancy at Tayabas Western Academy. The researchers gathered information from the respondents like the demographic profile and difficulties they encountered in their OJT which divided as to the problems encountered in the beginning of the training and problems encountered during the training that are to be divided in three areas which are a) physical, b) financial, and c) social. The scope of this research focused on the determination of problem encountered in the On-the-Job training activities of the Business students through the use of data gathering, interviews, and surveys.

Definition of Terms

Apprenticeship is organized course training plan, carefully intended to transfer relevant knowledge, skills, and outlooks within a designated period of time from a proficient practitioner in a precise field of study or profession to a novice student who preferably has completed a speculative program study.
Apprentice is the student involved in apprenticeship program.

Trainer or Mentor is ideally a role model to the apprentice, must take seriously the student apprenticeship program in order to produce a good number of competent professionals in the next generation.

Apprenticeship Coordinator or Practicum Coordinator is a teacher assigned to supervise the training program of the student or student and this teacher is qualified and familiar with the work environment of the profession.

Apprenticeship Agreement is a formal written document designed to outline comprehensively the responsibilities of all parties to the student apprenticeship program,
i.e. the company represented by the manager or supervisor, the school represented by an administrator and/or teacher, and the student.

Co-Trainees are trainees which belong to same company.

Chapter 2

REVIEW OF RELATED LITERATURE AND STUDIES
Local Literature

Cabulay and Carpio (2009) stated that Apprenticeship can be physically challenging as the student trainees would unavoidably take long walks, climb numerous stairs, cross busy streets and commute using public transportation. It is vital for the students to have endurance and good health. The student trainees may also have physical illnesses that may influence their performance or work like; 1.Heart Disease; 2.Asthma; 3.Allergies; 4.Diabetes; 5.Hypertension; 6.Bronchitis; 7.Pulmonary Tuberculosis; 8.Hepatitis; 9.Liver Disease; 10.Epilepsy; 11.Pancreatitis; and any type of Cancer. Pregnancy is also one of the major factors affecting the student’s efficiency in his/her work or tasks.

Mison and Bernable (2005) acknowledged that Psychological problems are the hardest to resolve as they are within the inner feelings of an individual. Frustration is the major psychological problem that students have encountered. Stress also affects one’s behavior. The common signs of stress are; 1.Difficultlly in sleeping or other changes in sleep habits; 2.Chronic irritability or nervousness; 3.adjustment in eating habits; 4. Increased exploit of alcohol, tobacco or other drugs; 5.Regular illness including headaches and stomach aches; 6.Cold hands, rapid breathing and heartbeat and muscle tension.

Baron and Greenberg, 1991 stresses that the major causes of stress in organizations are Occupational Demand, Overload and Underload, Role Ambiguity, Responsibility for others, and lastly Lack of social support. These common problems can affect the students’ or employees’ certain tasks or work. The student’s attitude towards a certain task will have an influence on his/her performance and competencies.

Roy Brooks states that Practicum is a specialized field of experience curriculum designed to grant the student with the opportunity of working in a professional setting under the management of an experienced supervisor with the assistance of a Practicum Faculty Adviser. This opportunity permits the students to incorporate the theories and knowledge of course contents with the application of principles and practices in a work settings, together with these particular goals: to expand practical knowledge based on the perceptive and relevance of theoretical facts, to scrutinize the analysis of and solutions to problems arising in proficient work settings, to intermingle with social groups in a proficient work environment, To participate in a delegate range of professional activities in the work setting and to build up a professional self-awareness.

A practicum is a tremendous way to expand work knowledge and discover career options in a broader variety of proficient environment. Excellent working habits of employees will help them succeed in their chosen careers. Building up those habits will not only develop their time management but will also improve the quality of work and can set aside more time for their personal life. Effective training will build up the strength and prospective of the students and help them to go beyond their weaknesses.

In anticipation stage, the business students are beginning the internship with excitement and some anxiety in finding a company. In the second stage, which is the disillusionment, the business students might feel some disappointment about the “real word”.

In the Conformation stage, the business students may face some difficulties but with the help of the practicum adviser and consultation with the supervisor, their difficulties are lessened.

In the fourth stage, which is the Competence, the business students feel more professional and there is an increase in their productivity. Lastly, the Culmination stage states that the business students may feel proud in their accomplishments regarding their work experience in their designated company.

On-the-job training focuses on the acquisition of skills within the work environment generally under normal working conditions. Through on-the-job training, workers acquire both general skills that they can transfer from one job to another and specific skills that are unique to a particular job. On-the-job training typically includes verbal and written instruction, demonstration and observation, and hands-on practice and imitation. In addition, the on-the-job training process involves one employee—usually a supervisor or an experienced employee—passing knowledge and skills on to a novice employee.

On-the-job training is the oldest form of training. Prior to the advent of off-site training classrooms, the only practical way of learning a job was working alongside an experienced worker in a particular trade or profession—as evinced by the practice of apprenticeship during the Middle Ages when master craftsmen passed on skills and knowledge to novices who worked alongside them.

On-the-job training is still the predominant form of job training in the United States, particularly for non-managerial employees. Numerous studies indicate that it is the most effective form of job training. The largest share of on-the-job training is provided by the private sector, though the most widely studied training programs are those sponsored by federal legislation.

On-the-job training programs range from formal training with company supervisors to learning by watching. In this sense, the most formal types of on-the-job training are distinct from classroom training largely in that they take place within the firm. In the face of increased international competition and the more widespread use of computers in production processes, the implementation of more formal and sophisticated kinds of on-the-job training has become a critical issue for firms in the United States.

Local Studies

Mendoza as cited by Bahian (2008) claimed that the students level of accomplishment in significantly interrelated to the on the job what the students learn from the classroom is what the students apply during OJT. The school provides interrelated directions and related skills; the function of industries is to sharpen the student’s capabilities.

Cristobal (2008) carry out a study entitled,” The On-The-Job Training Program” of Urdaneta City University. According to him the OJT program is an excellent program for enhancing the awareness, abilities and competencies of the duties incorporated in the OJT are routine that do not in fact require the application of the privileged knowledge, skills and competencies learned in the classroom. In the beginning the respondents are not familiar and have obscurity in using the modern devices and tools used in their OJT.

Chapter 3
RESEARCH METHODS AND PROCEDURES
Research Design

This study employed the descriptive method or design as it intends to define, assess, and deliver new perceptions and help revise the problems presented with respect to the evaluation of the on-the-job training activities and tasks given to Business students.

Jackson (2011) defines descriptive method, as the name implies, allows the researchers to describe a situation; however, this method does not allow the researcher to make accurate predictions or to establish a vivid cause-and-effect relationship between variables.

In this study the Randomized Survey Method of Research was implemented.

Responses of the respondents were gained through questionnaire on the difficulties they encountered at the beginning of their training and during their trainings segmented as physical, financial, and social which served as our inputs in this study.

This study compared the frequency of the given difficulties on each major thus providing comparative result to be useful in attaining the objective of this research.

The research followed the flow of information gathering through the following methods; library and internet research, interview, and survey. These methods collected accurate and ample data that is helpful and significant in formulating our conclusion.

The demographic profile of respondents which are the business students of the
Tayabas Western Academy in terms of major, age, gender and civil status served as the input for the process in our conceptual framework.
The responses of the respondents were measured by means of Percentage and
Frequency Distribution. This was applied only on the first part. The second part was measured by means of Weighted Percentage.