Chapter 1: Statement of the Problem & Review of Related Literature
INTRODUCTION
The Bachelor of Science in Accounting Technology (BSAT) is a program that prepares students for a career in the accounting and finance divisions of organizations in the private and public sectors. The accounting courses in the program, combined with business management courses, equip students with the needed skills, proficiency, and intellectual abilities to lead successful careers. But, unlike Accountancy, BSAT is a non-board course. However, the graduates of the said program can take the Certified Accounting Technician (CAT) Examination for license.
This study aims to determine the reasons and causes why BSA students end up getting BSAT degree instead of Accountancy degree. We, researchers, will investigate on the factors affecting the students focus in studying. We will be conducting survey in the form of questionnaires and interviews with 3rd year and 4th year BSAT students of Araullo University – Phinma Education Network. There are many factors that affect a BSA student to fail: his abilities, his interest in the course, the teaching method, the classroom, lack of personal direction, pressure from parents or peers, laziness, lack of confidence, family or relationship problems. Another factor that is going to be stressed out in our study is the retention policy being imposed in the accountancy program. It will be explained here how this policy affect each and every BSA student; what improvements can be done to maximize its use and be an effective tool in producing quality students. Furthermore, there is also a growing concern with the rate or number of students that survives the accountancy program until they reach the 4th year of studying. It is alarming because it means that it lessens the students that are capable of finishing the course. This thing will also be discussed here and maybe give probable reasons this is happening. We, researchers, with our cooperation and efforts, aim to know these things that may help in the understanding and valuing the BSAT students.
Review of Related Literature
A foreign study by Louise Gracia and Elli S. Jenkins(2001) stated that academic failure creates financial and emotional issues for students, with associated resource and performance implications for higher education institutions. The literature reveals that much of the work on student performance is quantitative, restricting understanding of the deeper feelings and perceptions of students towards their studies. This paper explores undergraduate student performance from an experiential perspective, recognising the complexity and subjectivity of academic performance. Findings appear to highlight: the negative focus of reasoning underlying the choice of study; the impact of affect; the importance of the role of the tutor; the tutor expectations gap; levels of control and personal responsibility for learning; and patterns of participation as possible significant and important factors in understanding academic performance. Finally, the implications of the findings are discussed and further research outlined in terms of developing a predictive model that could offer early identification of students who are susceptible to academic failure and establishing appropriate, proactive support strategies for such students.
According to a local study conducted by Darwin D. Yu(December 2011), Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to “work hard”. He also found that math proficiency, English proficiency, high school accounting, and academic aptitude influence accounting performance, supporting the findings of many previous researches on cognitive factors. Among the SHSA factors, only student perception of teacher effectiveness and level of effort influence accounting performance. Time spent studying, attendance in review classes conducted in tutorial centers, motivation, and study habits have no significant effect. Upon further analysis comparing high and low performers, study habits show up to be significant as well. In particular, students who performed better are those who did more in terms of reading ahead, doing their homework, participating in class, and cramming for exams.
Conclusion: Since student perception of teacher effectiveness strongly influences accounting performance, it is critical that hiring and training of accounting faculty be given utmost importance. Level of effort and good study habits also help, but not the sheer number of study hours.
Definitions of Terms
To enable the readers to appreciate better the direction of the study, the following terms are hereby defined. * Accountancy-The Bachelor of Science in Accountancy (BSA) prepares students for entry into a variety of fields in accountancy, including corporate accounting, accounting information systems, and governmental accounting, as well as entry into graduate programs such as law. The BS in Accountancy is not sufficient to qualify students to take the CPA examination in Illinois. Therefore, students who are in the BS program and who wish to take the CPA examination have the option of applying to the department's integrated Bachelor/Master in Accountancy program. * Accounting Technology-Accounting technology is affiliated with both business and financial accounting, but is typically available at a less advanced level than what is offered at a 4-year school. Students learn the basic accounting and finance skills necessary to pursue careers in bookkeeping, payroll, auditing, tax preparation, accounts payable and accounts receivable. * BSAT Students- are students who unfortunately failed the required grade policy that is needed to be able to continue the degree of Accountancy. * Co-Curricular Activities- refers to activities, programs, and learning experiences that complement, in some way, what students are learning in school—i.e., experiences that are connected to or mirror the academic curriculum. * Curriculum -refers to the lessons and academic content taught in a school or in a specific course or program. In dictionaries, curriculum is often defined as the courses offered by a school, but it is rarely used in such a general sense in schools. * Peer Pressure- Peers are people who are part of the same social group, so the term "peer pressure" refers to the influence that peers can have on each other. Although peer pressure does not necessarily have to be negative, the term "pressure" implies that the process influences people to do things that may be resistant to, or might not otherwise choose to do. * Retention Policy- specific range of grades and lawful condition implemented by the said university to be able continue the Accountancy degree * Social Life - An interpersonal relationship is a strong, deep, or close association or acquaintance between two or more people that may range in duration from brief to enduring. This association may be based on inference, love, solidarity, regular business interactions, or some other type of social commitment. Interpersonal relationships are formed in the context of social, cultural and other influences. The context can vary from family or kinship relations, friendship, marriage, relations with associates, work, clubs, neighborhoods, and places of worship.

Statement of the Problem The purpose of this study is to investigate and evaluate the factors affecting the students failing to qualify for the BSA Program of Araullo University – Phinma Education Network.
Specifically it seeks to answer the following Queries: 1. What is the profile of the respondents?
1.1Age,
1.2 Gender,
1.3 Year Level, 2. How are students failing to qualify the BSA program affected by the following factors: 3.1 Study Habit, 3.2 Family, 3.3 Teachers, 3.4 Peer Pressure, 3.5 Program, 3.6 Co-Curricular Activities, 3.7 Social Life, 3.8 Abilities ?
Assessment
The Bachelor of Science in Accountancy program may be hardest course to take in Araullo University – Phinma Education Network. It is given that Accountancy is but added with the grade retention policy it became much harder. The most common factor that affects the students not qualifying the BSA program is the study habit of a student. Almost 60 % of the respondents said that study habit is the most common factor affecting students not qualifying the BSA Program. 32 % said that it was the abilities and 10% said teachers the remaining 8 % was the other factors stated here.

Conceptual Framework
INPUT
OUTPUT
PROCESS
In constructing the conceptual framework of this study we the IPO model. The different views and opinions of 3rd year and 4th year BSAT students about the factors affecting students not qualifying the BSA program will be the input. For the process we are going to use surveys and interviews. Finally the output we want to get is to know the most common factor affecting students not qualifying the BSA Program

Figure 1. Conceptual Framework.
Significance of the Study
This study aims to aid the following: * Accounting Students – this study will give them awareness on how to stay on track on their journey to be a CPA. * Accounting Professors – this will help them be aware about the factors that trigger the failure of accounting students to qualify for the BSA program. This will help them to find different approaches on how to teach accounting for easier understanding of the students. * Parents of BSA Students – this study will help the parents understand and guide their children in their study to become a CPA * Future Researchers – this study will serve as a reference for the future researchers with the same topic.
Scope and Delimitation
The study will focus on determining the factors affecting accountancy students not qualifying the accountancy program. The study covers 3rd year and 4th year BS Accounting Technology students currently enrolled at Araullo University-Phinma Education Network, Main Campus. The respondents will consist of 73 3rd years and 134 4th years. The research will be conducted this 1st semester of the Academic Year 2014-2015. This Study will only focus to the following factors: Study Habit, Family, Teachers, Peer Pressure, Program, Co-Curricular Activities, Social Life, and Abilities.