Factors Affecting Shifter's Population

Topics: Accountant, Accountancy, Certified Public Accountant Pages: 5 (1333 words) Published: April 12, 2013

Over the years there have been growing concerns of the students in minimizing the rising BSA population shifters. Like other universities, FEU Diliman is experiencing a high number of BSA students’ shifters and low academic performance in accounting course. Comments and voiced of sentiments of the shifters’ and academics led the researcher to question the factors affecting the shifters’ population and if the problem exists with the course.

Broad Field of Accountancy requires varying levels of competence, skills and intellectual abilities. According to the Theory of Intellectual Abilities (Sternberg, 1985; 1986:23), three kinds of intellectual abilities exist, namely analytical, creative and practical abilities. Measures of abilities tend to focus mainly on analytical abilities, whereas all three types of abilities need to be regarded as equally important especially in the course of BS Accountancy.

Several accounting organizations such as the American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA), and the Institute of Management Accountants (IMA), as well as educators and professionals, are among those advocating the importance of the FCA (Geiger and Ogilby, 2000; Pincus, 1997; Vangermeersch,1997; the Accounting Education Change Commission, 1996; AAA, 1986). Background of the Study

Far Eastern University Diliman organizes on a trimestral school calendar that makes it possible for all baccalaureate degree programs, except the Accountancy to complete in three years. Trimesters are 13 weeks each with 52 class contact hours for every three-unit subject.

At present, the College offers five degree programs namely, Bachelor of Science in Accountancy, and Information Technology; and Bachelor of Science in Business Administration, majors in Financial Management, Operations Management and Marketing. The estimated population of college department is approximately 1,200 students.

Bachelor of Science in Accountancy (BSA) is one of the most comprehensive courses in all universities. It is a program composed of subjects in accounting (financial, public and managerial), audit, administration, business laws and taxation. Its primary focus is not limited to business subjects, but to other fields as well, such as banking and finance, government, social services, education, and more.

The primary goal of accounting education in FEU Diliman is to produce competent professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing changes that they will meet later as professional accountants, it is essential that students develop and maintain an attitude of learning to maintain their competence later as professional accountants.

In order for the University to achieve such mission, they implemented a new retention program. Accountancy tightens retention rules. The college decided to be stricter in screening the students. This is more of a ‘streamlining’ on who deserves to get into Accountancy. After completion of the program and passing the CPA licensure examination, the graduates can pursue a career in accountancy and related professions among the four major fields of accountancy: public practice, commerce and industry, government and education.

Every year, the range of students entering the said course is 150 to 200, however, by the end of every trimester BSA population is cut by 50% percent and continuously declining and the shifter’s population increases.

Accountancy students are aware of the policy implemented in FEU Diliman to maintain a grade not lower than 2.5 that makes them more focused and committed in their studies, however, there are factors affecting BSA students to shift to another course. Every term faces by BSA students seem like a judgment that

There are various factors that can influence a student in their...
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