Factors Affecting Shifter's Population
CHAPTER I
THE PROBLEM AND ITS SETTING
Introduction 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
THE PROBLEM AND ITS SETTING
Introduction 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