Student Factors Affecting Retention Rate of Bachelor of Science in Accountancy
Student Factors Affecting Retention Rate of Bachelor of Science in Accountancy
Student Factors Affecting Retention Rate of Bachelor of Science in Accountancy
SCIENCE IN ACCOUNTANCY
CHAPTER 1
Introduction
In this study, the objective was to observe, pay close attention and capture the
different reasons as to why the students are at risk of dropping out and to find out how
they were able to manage the situations they are facing, specifically on how they end up
victoriously amidst the hurdles that nearly made them give up. It was also important to
understand how these children were rebooted and motivated to continue learning
despite the risks of dropping out. How they championed over the obstacles and what
inspired them to carry on are interesting cases needed to be studied and shared to
students who are in the same predicament. The educators would also be alerted by the
facts and reasons that students at risk of dropping out experience and go through
(Racasa, 2008).
Students’ retention is one of the problems that the academic institutions are
facing nowadays. Students’ retention refers to the escalating importance of the
academic administrators’ task to increase the graduation rates of the students enrolled
in the institution and decreasing the loss of tuition profit from students that either drop-
out or transfer. This paper aims to discuss the factors that influence the retention rate of
the Bachelor of Science in Accountancy students and also the reasons why some of the
students enrolled in the program tend to shift, transfer or drop-out.
Rationale
In the United States, the student graduation rate for those who took four-year
courses was only 38%, while five and six-year courses had graduation rates of only
50% and 54% respectively (Money, 1997).
According to a 2012 research by Apollo Research Institute, there were at least 8
million individuals enrolled in higher education institutions in the United States. And yet,
data from the United States’ National Center for Education Statistics (NCES) show that
less than 50% of 4-year degree students will graduate and obtain a degree.
Furthermore, NCES also indicates that only 28.1% of full-time 5% of part-time
nontraditional learners will earn a degree within 6 years of education.
In Mindanao, college dropout rates are also a problem being faced by local
higher education institutions. In Digos City, the Sunday College Division of CorJesu
College suffered a 28.74% dropout rate for the second semester of School Years 2010-
2011 and 2012-2013 (Orion, Forosuelo, Cavalida, 2014).
This study will be conducted in Holy Cross of Davao College. It is located at Sta.
Ana avenue Davao City. The respondents of the study will be the students enrolled in
Accountancy of the School year 2015-2016. The researchers chose the place of
implementation because it is the main objective of the study, to know the student factors
as to the retention rate of accountancy students in Holy Cross of Davao College.
Theoretical Framework
The theory can support indicators that are not that discussed by other theories,
since it is for non-traditional students which Spady, Astin, and Tinto (1982) neglects to
discuss further, they relied on socialization to explain retention, and they did not take
into consideration external factors which are discussed in this theory.
Tinto’s (1975) Student Integration Theory
Tinto’s (1975) student integration theory is the most widely discussed and most
researched model of student retention. According to Berger and Braxton (1988, p.104)
Tinto’s integration model has been the focus of mostly wide research in the study of the
college student’s capability of retention. Tinto’s Theory depicts a long process and
explained student retention as the degree to which a student becomes integrated into
the social and academic life in college or university (Tinto, 1993; Rendon, Jalomo, and
Nora, 2000). Academic integration is the student’s academic performance and
intellectual capacity and development while social integration is defined as the quality of
a student’s relationships with both the peer group and the faculty (Pascarella and
Terenzini, 1980). Both types of the integration may have an interrelated relationship. For
example, if a student is focused in the academic life by spending too much of his time in
study but then the student’s social interaction is lacking, consequence with regard to
student retention. According to Tinto’s (1975) theory, students enter university with a set
of background characteristics including: family backgrounds (e.g., family social status,
parental formal education, and parental expectations); individual attributes (e.g., gender,
race, age and academic aptitude); and pre-college schooling (e.g., high school
achievement, academic course work). Van Gennep’s (1860) theory is concerned
specifically with societal change overtime and how individuals foster stability in terms of
change.
Although the theory is very accessible, it still has limitations. The theory neglects
the role of finance on student retention (Bean and Metzner, 1985; Cabrera et al., 1992;
St. John et al., 2002). It fails to distinguish between factors leading students to transfer
rather than dropout (Tinto, 1982; Pascarella and Terenzini, 1983). In addition, it fails to
incorporate the important differences in educational career paths for students of
different race, gender, and social background (Tinto, 1982). Tinto modified his original
theory in 1993 (Figure 2.3) with the addition of two constructs or factors: External
Commitments and Intentions. According to Tinto (1993), a studentbuy’s intentions have
a direct influence on their goal and institutional commitment, which both directly
influence student retention.
External commitments such as families, neighborhoods, peer groups and work
environments can also have a direct influence on student’s initial goal and institutional
commitment.This theory of Tinto can support in identifying some factors concerning
retention. It discussed the importance of the relationship of a student’s academic and
social integration, if social interaction with outside parties and adapting to change can
improve or lessen focus and retention with regards to academic performance, if is it
equally helpful or one can do better without the other.
With Tinto’s theory, the researchers will be able to identify whether these factors are of
significance to the study, and whether the factors that were pointed less by the theory
can be taken into consideration in this study.
Pascarella’s (1980) Attrition Theory is based upon Spady (1970), Astin (1970),
and Tinto (1975). In his theory, he emphasizes the significance in students’ educational
outcomes and retention through the informal interactions between students and faculty.
He concluded that the students having more informal interaction with faculty members
could increase the level of their institutional commitment and subsequently minimize the
risk of withdrawal. Furthermore, Pascarella argued that this assumption was supported,
especially for students with low institutional commitment, by the findings of his extensive
studies with Terenzini of Tinto’s model (Pascarella&Terenzini, 1977, 1979, 1980;
Terenzini&Pascarella, 1977, 1978).
Bean and associates have tested the different variation of Student Attrition Model
and it comes out that organizational variables, personal variables, and environmental
variables has a role in the intent of the student to persist in the college or university. The
two theories mentioned by Cabrera (1992), as stated above, has a considerable
overlap. Student Integration Theory view academic performance as an indicator of
academic integration, whereas Student Attrition Theory regards academic performance
as an outcome of social-psychological processes. Student Integration Theory
emphasizes the role of intent to persist, attitudes, institutional fit, and external factors
such as family approval of institutional choice, friend’s encouragement to continue
enrollment, financial aspects, and perceptions about opportunity to transfer to the other
institutions on the decision of the student to persist or withdraw in his current institution.
However, the two models have several commonalities as noted by Hosller (1984).
Both models regard persistence as the result of complex interactions over time.
The two models both argue that precollege characteristics affect how well the student
would subsequently adjust to the institution. The two models also argue that persistence
is affected by the match between the student and the institution.
Alexander Astin’s (1984) Student Involvement Theory
Astin’s (1984) student involvement theory discusses that how the students
participate or involve themselves with regards to their curriculum and extra-curriculum
activities can create desirable goals for the higher education institutions. The theory
states that the degree of student involvement in the institution in relation to the factors
important to student retention is synonymous student development.
According Astin (1984), student involvement refers to the amount of physical and
psychological energy that the students devote to their studies or experiences in the
academe. In other words, a student who is more involved and makes efforts on his or
her studies, is more likely to spend more time on the campus, being participative on
student’s organization and other extra-curricular activities and is more interactive
towards the faculty members and other students.
The core concept of Astin’s (1984) student involvement theory is divided into
three elements: inputs, environment and outcomes. The first one is “input” which
encompasses the demographics, background and previous experiences of the students.
The second one refers to the “environment” which is the experiences of the students
during their college years. Lastly, there are “outcomes” which involves the
characteristics, beliefs and values that the student have learned or acquired after the
students graduated college.
Astin’s (1984) student involvement theory comprises five basic postulates. In the
first postulate, he argued that involvement needs an investment of a physical and
psychological energy into various objects. These objects may be characterized as
highly-generalized or highly-specific. Secondly, involvement is a continuous concept
and that each concept varies depending on the type of student. In the third postulate, it
is stated that the involvement of the students may be either quantitative (e.g. number of
hours spent on studying) or qualitative (e.g. how the students comprehend the
discussions). Fourthly, the measure of student’s development and learning is directly
proportionate to the quality and quality of the student’s involvement. The last postulate
discusses that the ability to increase the involvement of the students is correlated to the
effectiveness of the educational policies and practices implemented by the institution.
The following studies and articles main purpose is to further support the study
conducted by the researchers. It is to aid and deepen the knowledge of the researcher
about the factors influencing the retention rate of the Bachelor of Science in
Accountancy students of Holy Cross of Davao College.
Academic Aspect
The academic performance of the students and their continued enrolment are
one of the concerns of the colleges and the respective departments. (B. Garton, J. Dyer,
B. King, 2001). In the tradition of retention, the academic abilities of the students which
are usually measured and reflected in the Grade Point Average (GPA), standardized
test scores, and class ranking of the students is said to be one of the most acceptable
excuse of the student to depart from the school aside from money (J. Bean, 2005). The
enrolling students of the institutions that have high academic achievements also have
the highest rate of retaining in the institution (Bean, 2005). There are two classifications
of departure from colleges which are involuntary departure and voluntary departure. The
former is a type of departure where the students are dismissed because of low GPA
while the latter is where the students are permitted to stay but chose to leave the
institution (Bean, 2005).
There is no doubt that the faculty plays a vital role in students’ retention. The way
the teaching faculty of an educational institution performs in relation to the quality of
their teaching and their level of involvement with each of the students, greatly affects
the rate at which a student might continue to study in the said institution (L. Lau, 2003).
Faculty members can strengthen or challenge the self-image and self-efficiency of the
students as a person or major outside of the student’s class (Bean, 2005). Aside from
teaching the students from the basic principles, the faculty members must also teach
and nurture the students’ critical thinking, creativity skills and problem-solving.
Moreover, the instructors must help develop the students’ effective oral and
interpersonal skills (L. Lau, 2003). Faculty-student interaction has a positive effect to the
retention and success of the students in the institutions. Faculty Approachability is one
of the aspects that facilitate this relationship which involves the availability and
accessibility of the faculty members either outside or inside the class (N. Baporikar,
2017).
The presence of quality learning facilities which are easily accessible inside the
campus for the students to avail of and use is also a factor that affects student retention
among educational institutions this includes presence of facilities where students can
study such as libraries and student union buildings where a proper environment for in-
depth learning is readily provided to students with minimal hassle and also other
learning tools or materials conducive for learning and providing quality education
services. It is very important to note that these facilities and learning tools should be
readily and easily accessible to students at reasonable times as a lack thereof and the
difficulty of accessing them negatively affects the student retention rate of the
educational institution (Lau, 2003).
Economic Aspect
Financial complication is often one of the main reasons why a student left a
university. Being unable to pay or to fulfil obligations can still be a major factor, it will not
matter if the student has academic performance if he or she cannot pay the tuition or
other expenses. In the United States, financial assistance is very important in
supporting a student’s admissions to colleges or universities especially for those student
who belonged to middle to lower status of the socio- economic classes.(St. John,
Paulsen and Carter, 2005). For these students, college assistance programs offer the
money needed to enrol in higher education, and without such programs students from
these disadvantaged groups, would not be able to obtain a college education (Dowd
and Coury, 2006;, Mendoza, Horton and Mendez, 2012).
Moreover, Nakajima, Dembo and Mossler (2012) and Vieira (2012) stated that college
fees are a very important factor impacting both attrition and retention rates. Their
research found that some students leave school to seek employment to earn money,
and then they re-enrol to continue their studies. However, in some cases they do not go
back to college to continue their studies. This finding is supported by other researchers
such as Bynum (2010), who noted how students who receive financial support are more
likely to stay in college to complete their degree. Similarly, Clark et al. (2012). It was
also stated that entering into a full time employment while attending college has a
significant impact as to the student’s decision to stay or to leave, because many
scholars stated that getting a job while studying can lead to their decision as to drop out
to school.
Funding for college education is important for many people. Many sources of
funding exist, personal loans, self or parental fund, and scholarship. The fact is that, the
school must bring their students to their choice of university in order to continue to
function. Scholarships are financial aid to help students who are not capable enough to
provide for college. It has been used to recruit students into the institution. A study
conducted at Rutgers university showed that 60 % felt that scholarship have deided to
continue in attending the iniversity. (kanerek, 1986).
Social Aspect
Social integration is a critical piece to college student's retention and it also
includes institutional factors. Being able to adapt socially can lead the students in
improving the quality of their college life which may reside less in academics or
economics, and more with social acclimation. Studies show that students often drop out
of college because they don’t feel socially integrated or can’t adapt as rapidly as other
students. (Coleen Kulkin, 2018).Furthermore, according to Wilcox, et al. (2018) students
who feel more socially integrated are less likely to think about leaving university since
friends provide direct emotional support, equivalent to that provided by family
relationships or influenced by them.
The study of Vincent Tinto (2008) also paved the way for a sociological analysis of
retention, which has been popular for several decades. His research and that of his
followers may be credited with expanding the debate on the causes of attrition by calling
attention to institutional factors that affect retention, namely the importance of academic
and social integration in lessening dropout rates. Initially building on Emile Durkheim’s
(2008) treatise on the social roots of social deviation and William Spady’s (2008)
application of anomie theory (i.e., the effect of relative normlessness on human
behavior) to explain dropping out. Tinto’s model focuses largely on academic integration
(i.e., sharing academic values) and social integration (i.e., developing student and
faculty friendships) to account for variations in attrition rates. However, in subsequent
renditions of his theory, he places more emphasis on social integration which pertains to
the interaction between individual and institutional factors and adds other theoretical
perspectives, such as Van Gennep’s (2008) rites of passage theory, suggesting that
integration may be facilitated by successful separation from family and high school
associates. (p.8)
Another study of Braxton, Sullivan, & Johnson (2001, p.57) that Social integration
positively influences subsequent institutional commitment (commitment formed after
enrollment) and in turn, positively affects persistence in college. Given that two-thirds or
more tests of these relationships receive affirmation and these relationships coupled
with knowledge of factors that foster or impede social integration provide a robust,
empirically grounded foundation for the development of institutional programs and
practices designed to reduce student departure. Accordingly, there are some
institutional practices that spring from empirically grounded forces that influence social
integration and retention. More specifically describe each such as policies, programs,
and practices include academic advising and administrative policies and practices. In
academic advising constitutes a major domain of institutional practice. It may be
performed by faculty members, professional advisors, and students. A basic
responsibility of academic advisors is assisting the students. Some advisors may
suggest or advice students based on their formal or informal knowledge of the teaching
prowess of faculty members. The thrust of our recommendation is that academic
advisors should use items on student course rating instruments to recommend courses
to their advisees. More specifically, academic advisors should urge their advisees to
take courses from faculty members who receive high course ratings on organization and
preparation and instructional skill and clarity (Braxton, Bray, & Berger, 2001, p.58).
Research demonstrates that these two faculty-teaching behaviors positively influence
social integration and indirectly influence persistence in a positive manner (Braxton,
Bray, & Berger, 2001).In academic policies and practices pertains to the development
and implementation of policies and procedures necessary for the functioning of a
college or university constitute one role of the administration of colleges and
universities. Research shows that keeping students well informed of rules and
regulations exerts a positive influence on social integration and on persistence (Berger
& Braxton, 2001; Braxton & Brier, 2001, p.59). An abiding concern of academic and
student affairs officers should be that rules and regulations pertinent to the academic
and social concerns of students (e.g., academic rules, social rules, grading policies, and
the awarding of scholarships) should be enforced in a fair way. Put differently, the
actions of administrators charged with the enforcement of such rules and regulations
must be perceived by students as fair in such matters. Chief academic and student
affairs officers should be prepared to reprimand administrators who fail to enforce such
rules and regulations in a fair and consistent manner for all students. Research
indicates that if students perceive that rules and regulations are enforced fairly then
their social integration is fostered (Berger & Braxton, 2001, p.59).
Loyalty
University students’ loyalty is a key factor that contributes to the long term growth
and survival of a university and a critical measure in the achievement of higher
education organizations aimed at maintaining and attracting learners back to
graduation. Loyalty includes a process in which the cognition, impact, conation and
conduct of the students takes place (Oliver, 1999).
Student loyalty is influenced by increased student mobility, which gives the
process of attracting students a new dimension. (Helgesen and Nesset, 2007)
School loyalty must be the school's commitment to bringing the best in each
student; hence, all should pave methods for learners to develop devotion favorably that
will eventually lead them to individual growth.
In a study conducted bySkallerud (2011), he highlighted that there are some
dimensions of loyalty. School reputation and its relations to parents’ satisfaction and
loyalty are explored by Skallerud (2011). Among others, her findings include: support
for a four-dimensional scale for assessment of parent-based school reputation was
found, using the following dimensions: parent orientation, learning quality, safe
environment and good teachers.
According to the study of Goolamally and Latif (2014), it is seen clearly that
customers’ satisfaction plays the role of mediator in the effects of service quality on
student loyalty. Acquiring the satisfaction of learners through quality services, building
confidence and emotional engagement are therefore important elements in ensuring the
allegiance of learners. The research results support the literature that the quality of
service is the background to student satisfaction and the student loyalty implications.
The study creates a student loyalty structural model and demonstrates that the main
determinants of student loyalty are quality of instructional service, satisfaction, trust, and
emotional engagement. It also contributes to the increasing body of information related
to schooling, marketing and enhancing student allegiance and retention in organizations
of open and distance learning.
Perseverance
Perseverance to a baccalaureate degree is fundamental in measuring a student’s
success at a 4-year college or university. Perseverance is a necessary trait which is
possessed by all successful students. Perseverance speaks to a refusal to give up the
pursuit of a goal despite attendant difficulties.
According to Angela Duckworth (2019), it is perseverance and persistence that
determine a person’s success, not one’s intellect. The three Clemson University School
of Accountancy researchers took Duckworth's statement, “Grit: The Power of Passion
and Perseverance.” and determine whether the achievement of College of Business
Students was motivated by grit and they found out from their assessment is that factors,
other than inherent traits tied to grit, played a bigger role in a student’s short- and long-
term academic success such as perseverance and persistence. (Vinson, McMillan and
Schleifer, 2019
Related Studies
The following findings from different studies and surveys provided by prominent
researchers suggest evidences about the significant factors affecting student retention
to a certain state colleges and universities.
A study from the University of Stirling entitled “A study of the factors affecting
student retention at King Saud University, Saudi Arabia”, shows a comparison between
those students who persisted and those who dropped out using constructs from Tinto’s
theory. In relation to students’ levels of goal and institutional commitment, it was found
that persisted students appeared to be more motivated and to have higher levels of goal
commitment than non-persisted students. Similarly, persisted students appeared to
have higher levels of institutional commitment than non-persisted students, in part it is
suggested, due to the fact that the majority of persisted students had been able to
select their desired majors whereas the majority of non-persisted students had not
(Abdullah, 2008).Thus, this study used a mixed methods approach. On their first phase,
they utilized a qualitative approach wherein the respondents were all asked to indicate
what they perceived to be the major factors affecting student retention and it shows that
the most important factors were, academic integration (difficulty of major subjects,
unreasonable syllabus and unsatisfactory for learning facilities), social
integration/institutional (lack of academic advice and guidance, difficulties finding a job
after graduating and their majors having no career path, not socially integrated and lack
of self belongingness), personal issues (boredom or lack of interest in pursuing the
degree, experienced health problems and current school is not the first choice), financial
problems, difficulties adjusting to university climate and a lack of knowledge about the
university system. And on the second phase, they used the quantitative approach
wherein the data were analyzed using a structural equation modeling (SEM) technique.
The results of the SEM indicated three variables that directly affect the retention. The
largest direct effect on retention was accounted for by initial goal and institutional
commitment or loyalty, followed by later goal and institutional commitment, and lastly,
the pre-college schooling as measured by high school scores.
Furthermore, a study conducted by University of the West Indies, Mona (March,
2011) entitled “Student Retention Survey”, found that the major reason for the downfall
of a university’s retention rate includes financial issues such as students are unable to
pay the university tuition and they encountered unexpected expenses. Thus, they have
asked the respondents to provide their comments on how the university could provide a
better educational experience, their findings show that at 55% of the students suggests
that financial support in terms of scholarships, financial aid and subsidized housing
could greatly help them retain from their current university.
Moreover, findings from the study entitled “Institutional factors affecting student
retention” by Dr. Linda Lau (2003), shows an effective measures for student retention
that must be implemented in order to increase the retention of qualified students at
institutions of higher learning. This paper also suggests that institutional administrators,
faculty and students play a vital role in improving student retention. For instance,
institutional administrators can help students stay in school by providing them with the
appropriate funding, academic support services, and the availability of physical facilities,
in addition to the effective management of multiculturalism and diversity on campus.
Faculty members can help to maintain a positive learning environment for students by
using multimedia technology and innovative instructional techniques such as
cooperative and collaborative learning in the classroom.
Ultimately, the success of college retention depends on the students themselves
and students must also be motivated to participate actively in their own learning
process. (Gaff, 2017).
Tinto’s Interactionalist Theory (1975), state that student departure has been the
standard among theoretical view on college student attrition and retention. Tinto (1975)
study used Durkheim’s Theory of Suicide that if individuals are not integrated into
society they are more likely to commit suicide and that explain the college student
departure. And also explained that if student have insufficient interactions with others in
the college and their goals and values are not aligned with those of the college, the
result will be leaving the institution instead. This shows that the theory of Tinto
explained that there is a very significant role between the interactions of students and
the institution, both academic and social, as to students departing decision. Tinto’s first
theory considers the student’s individual attributes, pre-college educational experiences,
and family backgrounds upon they enter college. These factors influence the next
elements of Tinto’s theory – the student’s initial commitment to the goal (purpose for
attending) and commitment to the particular institution. Then split into two system of
interaction, student interaction with academics (grades, intellectual development) and
social interaction (peer interactions, interactions with faculty and staff) contexts during
college experience. And results to students become integrated to both academic and
social, however, if lack of these two or one increases the possibility of students to
depart from the institution.
However, Braxton, Milem, and Sullivan (2000), believed that Tinto’s study lack
some aspects and to fill the gap they conducted a study which elaborates and further
the discussion of Tinto’s theory. Their study focuses mostly on academic integration, but
also explained that when students are actively integrated in their learning they are also
more likely to have time to become socially integrated. The research shows the impact
of active learning on the academic integration of the students. The results from the
research added to Tinto’s work that even though the degree of commitment that a
student brings to college can influence his/her social integration, the other member of
this relationship, the school and its faculty, can also play a role in fostering academic
integration which leads to higher rates of student persistence. The study pertains that if
students have good social relationship to the people around the school and its faculty,
therefore, the higher possibility of retention because of student persistence in terms
academically and well encouraged. Also, students who are active in learning could
possibly interact with others since they want to explore more.
Burgess (2008) identified that external factors that relates to student outside lives
can be used as predictors of student dropout rates. Some of these factors are: financial
issues, jobs, family problems, physical or emotional challenges, and motivational
characteristics. This study is more on psychological aspect since it focuses on the
individuals’ reason to depart from the institution. According to Nakajima, Dembo and
Mossler (2012) and Vieira (2012) that college fees are a very important factor impacting
both attrition and retention rates. Their research found that some students end up
dropping their studies to seek employment that earns them money, and then if they can
sustain to continue possibly will re-enrol to the institution to pursue what they have left.
However, in some cases they do not go back to college to continue their studies. This
finding is supported by other researchers such as Bynum (2010), who noted that those
students who receive financial support are more likely to stay in college to complete
their degree. Similarly, Clark et al. (2012) and Bharath (2009) found that being forced to
pay for college was the number one factor that leads college students to dropout.
According to Nakajima, Dembo and Mossler (2012) added that engaging in full
time employment while attending college full time has a significant influence on college
student dropout rates. Being a full time employees college/university students are
unlikely to succeed in finishing college/ university than students who do not have a job
(King and Bannon, 2002; Salisbury et al. 2012). Furthermore, Cuccaro-Alamin (1997)
and Riggert et al. (2006) stated that students employed full time are less likely to attain
a college or university degree than other students; this because the job takes most of
the time for these students.
Spady (1970, 1971) presented and revised his model of the undergraduate
dropout process that has since became the foundation for recent developments in the
student retention field. This model was the first student retention model to link the
process of student attrition to Durkheim’s Suicide Theory concept of social integration.
This idea has gone on to be widely adopted in student retention studies and models,
including the most cited and tested model of Tinto (Berger et al., 2012; Durkheim, 1951;
Tinto, 1975, 1993).
After reviewing the literature of what he called “college dropout”, Spady (1970)
claimed that with regards with the relationship between attrition and family background,
ability, or academic performance, it lacks theoretical and empirical coherence,
conceptual clarity, methodological rigor, complexity of design, breadth, and analytic
sophistication and definite theoretical basis. He further asserted that the absence of
what he called an analytical-explanatory category is “unfortunate and glaring”. To fill the
gap in the student retention literature, Spady started to explain the dropout process by
investigating the quality of the interaction between the students and the environment of
their academic institutions. This interaction is the result of the exposure of individual
students’ attributes such as dispositions, interests, attitudes and skills to the influences,
expectations and demands of the different components of their institutions including
courses, faculty members, administrators and peers.
Spady’s main assumption was that the outcome of this interaction determines the
level of students’ integration within the academic and social systems of their institutions
and subsequently their persistence. According to Spady, a student’s decision to stay or
depart from his or her academic institution is influenced by two main factors in each of
two systems: grades and intellectual development in the academic system, and
normative congruence and friendship support in the social system. In his later work,
Spady (1971) tested these assumptions in a longitudinal study on a sample of 683 new
students who entered the University of Chicago in 1965. The statistical analysis of the
study variables resulted in a modification on the initial theoretical model.
The study will determine the factors affecting the retention of accountancy
students. Specifically, it aims to answer the following questions:
Definition of Terms
CHAPTER 2
METHODOLOGY
This chapter presents how the researcher will gather the necessary data and
information that will be used in the entire study. It describe who will be the respondents
and focus of the research. This also shows the procedure of data collection and
instruments used; these chapter also discuss the type of research, research method,
and the research locale where the study will be conducted.
Research Design
For this study, the researcher will use the quantitative research design.
According to Muijs (2011), quantitative method helps researchers in explaining
phenomena by collecting numerical data that are analysed using mathematical
equations.
Research Instrument
1. Personal aspect
2. Academic aspect
3. Economic aspect
4. Social aspect.
The third part contains the questions about retention with the following indicators;
1. Loyalty.
2. Perseverance.
Which are adapted from various authors. The instrument will be a self-administer
survey questionnaire subject to validation by experts to achieve the main objective of
the study. The questionnaire is structure using likert type scale with a four-point
response scale. According to Rensis (1932), likert is a rating scale with agreement or
disagreement in the subject. Below are the answerable in four-point likert type scale.
First, the researcher will ask the permission from the school registrar to use the
records of the Bachelor of Science in Accountancy and Accounting Technology.Second,
the questionnaire will be subjected by expert and will eventually be validated. Third, the
researcher will disseminate the survey questionnaire to the respondents with attach a
formal letter asking for participation. Lastly the survey questionnaire will retrieve from
the respondents after they answer.After gathering of data, the researcher will tally the
data and the results will be retrieved to a statistician. Thus, the researcher will interpret
the data given and give relevant conclusion and recommendation.
Statistical tools
The following statistical instrument to be used:
Dear Respondents,
Greetings!
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