INTRODUCTION
The learner brings an accumulation of assumptions, motives, intentions, and previous knowledge that envelopes every teaching/learning situation and determines the course and quality of learning that may take place Biggs’s understanding of the determining influences students may have on the teaching/learning environment . and it said to be that assumptions, motives, intentions, and previous knowledge that the students have may influence student success.

Many students face considerable difficulty in successfully completing accounting. The amount of material typically covered is substantial and the course requires of the student a significant increase in motivation, analytical ability, and academic effort over the usual principles. Factors that are beyond the control of students but may affect their academic performance include institutional issues such as fast changing environment, large class size and heavy teaching load for the instructor. There may also be limited availability of supplemental instruction or tutoring assistance. All of these factors may adversely affect the probability of student success in understanding accounting.

The purpose of this study is to investigate some of the factors that may influence student academic performance in accounting. Identifying the factors that are positively related to performance should enhance faculty understanding of the problems related to student failure in accounting. In addition, identifying these factors could result in accounting departments developing more effective curriculum, enrollment policies, and prerequisites for the intermediate accounting subject.

STATEMENT FO THE PROBLEM
The study wants to know the different factors that influence the 2nd year accounting students’ academic performance towards their accounting subjects Specific, the study attempts to: 1. Determine the factors that influence the BSAC students positively in terms of: 1.1 Contextual Factors a. Nature of Tasks b. Reward/Goal structures c. Instructional Methods d. Instructor Behavior 1.2 Internal Factors a. Control beliefs b. Personal interest c. Intrinsic/Extrinsic goals d. Self-worth and other emotions (pride, shame) 1.3 Motivated Behavior (Observable behaviors that can be used as indicators of motivation) a. Choice of behavior b. Level of activity and Involvement c. Persistence Behavior/Regulation of d. Effort

DEFENITION OF TERMS

Accountancy - profession of accounting practice
Accountancy subject - area of study in Accountancy such as Financial Accounting, Management Accounting, Cost Accounting etc.
Accountant - practitioner of Accountancy
Contextual- refers to the characteristics of the learning environment that manipulates the efficiency of instruction.
Internal Factors- Inner strengths and weaknesses that a student exhibits. Internal factors can strongly affect how well a student meets its objectives, and they might be seen as strengths if they have a favorable impact on their studies, but as weaknesses if they have a deleterious effect on their studies.
Motivated Behavior - defined as act that initiates, guides and maintains goal-oriented behaviors.

Methodology
Respondents of the study
The researcher will use purposive, random sampling techniques and Slovin’s formula in selecting the respondents of this study. Based on the list of the successful examinees of qualifying examination of October 21, 2013 that was signed by the program head and Deans, There are seventy- nine (79) students passed the qualifying exam that are qualified to be in the Accountancy program of the school year 2013-2014. And there are only sixty-nine students (69) are 2nd year students. The Slovin’s formula yielded seventy () respondents for the study with a five percent (10%) marginal error.

Research instrument
In order to capture the factors that influence the 2nd year accounting students’ academic performance towards their accounting subjects, the researcher will use the following instruments:

1. Survey Questionnaire. The researcher will develop and validate a survey questionnaire that will gauge the factors that affects the academic performance of the students. 2. Contact interview. The researcher will do the random sampling in choosing the students who will be interviewed to get the potential factors that influence them in generating and developing pool of questions.

Guide questions:
1.1 Do you appreciate the activities and tasks given to you in accounting?
1.2 Do you further Do you feel confident about yourself when you passed some exams in accounting?
Do you appreciate the way of teaching of your professor and the exercises he is given to you?
Do you want more exercises in every topic?
How do you define your professor?
1.3
What do you do during your leisure time? Study, reviewing past lessons or advance reading Sleep Bonding with friends Playing Games
Do you concentrate when you study?
How many minutes/hours do you a lot in studying?
When facing difficulties during the course, have you think of shifting or giving up?
Why?
1.4
What made you pursue the course and keeps you motivated?
What do you feel/ think when you pass? When you fail?

PROCEDURES
In order to make an assessment and in-depth analysis of the factors that influence the 2nd year accounting students, the researcher will execute two stages as a progression of the study.

The First Stage will deal with developing and validating an instrument in the form of survey questionnaires which will establish and acquire the factors that influence the 2nd year accounting students’ academic performance towards their accounting subjects. This stage also includes that the researcher will conduct a preliminary survey and interview 2nd year accounting students through personal and virtual contact. Social networking sites will also become an instrumental in gathering potential questions and aspects to be considered.
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The second stage will contain the administration of the instrument and the interview of the respondents. The initial part of developing the instrument was to generate a pool of questions that would be able to achieve the purpose of the study. In order to generate such pool of questions

After identifying and classifying the factors to be included, the researcher will construct the questions according to common factors they encountered that influence them through their accounting subject based on the outcome of the preliminary interview and findings of relevant research studies.

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[ 1 ]. (Biggs, 1996:348).
[ 2 ]. (Cross, 2004; Lowe & Cook, 2003; Murdoch, 2002)
[ 3 ]. Model for student motivation, after Pintrich (1994) (slightly modified).