Predictors of Students’ Performance in Accounting 1 at Romblon State University

Abstract

In Romblon State University (RSU), the surge of enrolment but low cohort survival rate in the BS Accountancy program calls for an urgent review of its admission policies. This study analyzed whether gender, school type, academic track, senior high school report card grade, Overall College Admission Test (CAT) Score, and its subject components (Science, English, Mathematics and Filipino), and abstract reasoning can significantly predict students’ performance in Accounting 1. Correlation between accounting grade in senior high school and final grade in Accounting 1 in college was also determined. Multiple linear regression was employed in analyzing registration data and test results from 79 students with complete information out of 139 target respondents. Results showed that English CAT Score (β = 0.34 , p = 0.001), academic track (β = 0.32 , p = 0.001) and Abstract Reasoning Test Score (β = 0.31 , p = 0.002) can predict the performance of students in Accounting 1 but there was no significant relationship between accounting grade in senior high school and final grade in Accounting 1 in college (r = 0.21, n = 55, p = 0.12). The significant predictors are reflective of the important intellectual skills and competencies the accounting profession requires such as analytical, problem-solving and strategic critical thinking skills. The University may consider these factors in updating their admission policy to the program.