RESEARCH TITLE:
ACADEMIC DIFFICULTIES ENCOUNTERED BY
 SECOND YEAR ACCOUNTANCY STUDENTS
    IN GENERAL DE JESUS COLLEGE
         SCHOOOL YEAR 2023
            RESEARCHERS:
           Elise Angeles
          Darren Bautista
        John Lloyd Capinpin
          Mariel Horlina
          Jonalyn Velasco
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                                CHAPTER I
                     The Problem and Its Settings
Introduction
      The 2nd year accounting students are mainly experiencing
difficulties in their academic performance, pressured on how they
will meet the standard of their professor, worried about their
grades. We are aware that being a student of accounting is no
joke, many claim that it is quite challenging and that there are
moments when they are unable to continue. Critical skills are
necessary, for accounting is essential to success in the field
hence   it   is   taught   everywhere.   This   study    gives   answer   to
student's and teacher's and adds to the literate by evaluating
accounting student's understanding issues and their causes. Thus,
this study explains why being accounting student is difficult.
Accounting student lack understanding, application, and lecturer
the   course's    numerical   weighting,    focus   on   memory,   lack   of
interest in the content and gap between theory and practice and
limited resource books further hinder students' understanding of
course material. Accounting is difficult since it is applied and
requires a deep comprehension of concepts. Student satisfaction
with teaching methods and the learning process is crucial for the
sustainability of higher education.
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Anywhere in the world, accounting is highly regarded as one of
the   most   challenging   subjects   in   business   programs.   This   is
usually associated with low passing and high failure rates. There
are study habits that contribute to the failure in accounting.
Conceptual Framework
                               Peer pressure
      Major Subjects                                   Lack of time
                                                        management
Peer pressure
Peer pressure force exerts by people that is influenced by ones
values and behaviors either positively or negatively and always
associated with adolescents. Peer pressure is the ability of
people from same social class or age to influence another of same
age or class. Peer pressure is equally the influences peers have
on each other.
Major subjects
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This paper examines the factors affecting students’ career choice
of accounting. It has been discovered that the factors affecting
students’ career choice of accounting are numerous but
they can be group into personal, reference and job factors. The
personal      and    job    factors   such     as    students’   interest      and
motivation      in    the    subject,   job     prospects    and      high     pay,
performance in secondary school are the most influencing factors
of students’ choice of accounting. The paper recommends the need
for enlightenment and counseling of the students and their wards
about career choice in accounting.
Lack of time management
A   college    environment's      freedom      and   flexibility      can    derail
students who haven't mastered time-management skills. Having left
high school's rigidly structured schedules behind, students often
struggle to balance academic, personal and work commitments after
arriving on campus. Faced with so many competing demands on their
time, many students simply give up and let the situation take its
course.    Without     intervention     from    a    professor   or    parent,    a
student is unlikely to succeed.
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Research Paradigm
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Statement of the Problem
This    study   seeks   to   find   out   the   academic   difficulties
encountered by second year accountancy students in General de
Jesus College in the school year 2022-2023.
1.How may the profile of the Accountancy students be described of
in terms of
1.1 sex
2.What are the potential difficulties that accountancy students
encountered in their academic performance?
2.1 peer pressure;
2.2 major subjects;
2.3 lack of time management?
3.What are the things that motivate second year GJC Accountancy
students in terms of
       relatives and Friends;
       spectation;
       better job opportunities?
4.What are the possible solutions to their academic problems?
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Significance of the Study
      The study aims to identify the difficulties encountered by
second year accountancy students and its possible solutions.
The study will be beneficial to the following:
For students, the study provides a better understanding of the
common difficulties faced by second year accountancy students,
such as comprehension of accounting principles, application of
concepts,    and     time        management.     By   knowing    the     common
difficulties, they can prepare themselves better to overcome them
and be successful in their studies.
For teachers, the study highlights the areas where students may
struggle    the    most    and    suggests     possible   solutions    to     help
students overcome these difficulties. This information can help
teachers improve their teaching methodologies and provide more
targeted support to their students.
For   schools,    the     study   provides     valuable   insights     into    the
challenges faced by second year accountancy students and can
inform curriculum development and course design to better support
students' learning and academic success.
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For researchers, the study contributes to the existing literature
on difficulties encountered by accountancy students, particularly
in the second year of their studies. It also provides a platform
for future research to explore these difficulties in more depth
and to investigate other factors that may influence students'
academic performance.
For future researchers, the study offers a starting point for
exploring the difficulties encountered by accountancy students
and possible solutions. Future research can build on the findings
of this study to examine other related areas, such as the impact
of   socio-economic       and    demographic        factors       on   students'
performance.
Scope and Delimitation
       The   focus   of   this   study   is    to    know   the    difficulties
encountered by second year accountancy students and its possible
solution in General De Jesus College.
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       This    study    will   mainly   identify    and   assess      different
difficulties    of   second    year   accountancy    students.     Also,   this
study aims to identify how the researchers can inform and develop
second year accountancy students dealing with the difficulties
they are currently facing.
     The study was conducted in San Isidro, General De Jesus
Collage. The study will be conducted during the second semester
of the academic year 2022-2023.
The method that the researcher use is descriptive method to
determine     the    difficulties     encountered    by   the    second-year
accounting    student    and   its    possible    solution.    That    aims   to
accurately and systematically describe a population, situation or
phenomenon.
Definition of Terms
Subjective    standards    -   Based    on   or   influenced     by    personal
feelings, tastes, or opinions.
Academic pressure - defined as “an experience in which a student
is burdened by the demands of time and energy to achieve specific
academic goals.
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Academic coursework - is a typical academic assignment, given in
the course of study to evaluate the student's knowledge, skills,
and identify the final grade.
Academic difficulties- a learning problem in a schoolchild who
does not acquire the necessary grade-level knowledge or cannot
successfully pursue the expected grade-level tasks and scholarly
goals.
Academic pressure is defined as “an experience in which a student
is burdened by the demands of time and energy to achieve specific
academic goals.
Perceived     behavioral    control       -   This    refers   to     a     person's
perception of the ease or difficulty of performing the behavior
of interest.
Accountancy    students     -    covers   the   principles     that       guide   the
creation and use of financial records, while accounting refers to
the process of maintaining those records.
Intellectual growth- refers to the changes that take place as a
result   of    growth,     and    experience,        in   thinking,       reasoning,
relating, judging, conceptualizing, etc.
Intrinsic motivations- is the act of doing something without any
obvious external rewards.
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