THE RELATIONSHIP BETWEEN CHALLENGES ENCOUNTERED BY

ACCOUNTANCY STUDENTS AND THEIR ACADEMIC PERFORMANCE

A Research Presented to
The College Department of
Central Philippine Adventist College
Alegria, Murcia, Negros Occidental, Philippines

In Partial Fulfillment
of the Requirement for the
1st Semester of BSA 3
Quantitative Research

JAVIER, CHESKA MAE

MAHILUM, JOSSA
REMADA, JOEUNIE JANE

MAY 2024

APPROVAL SHEET

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2
ACKNOWLEGDEMENT

3
ABSTRACT

4
Table of Contents

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 CHAPTER I

BACKGROUND OF THE STUDY

We travel into the core of our inquiry in this first chapter, examining the history, setting,

and goals of our investigation. This chapter provides a thorough introduction to the topic, the

justification for the study, and the objectives we hope to accomplish. It is the cornerstone around

which the rest of our research is constructed.

In the introduction, the panelists will suggest:

Paragraph 1: Global setting sa inyo research topic
Paragraph 2: National setting sa inyo research topic
Paragraph 3: Local setting (in CPAC) sa inyo research topic
Paragraph 4: The problem/gap that you would want to solve
Paragraph 5: Purpose of your study (how this study will solve the problem) and who will
benefit from this…

I think nahambal ko na ni sa inyo before.

Introduction

Accounting students approach difficulties as balance sheets of opportunity, where the

debits of labor are balanced by the credits of learning and development. Cite source. The CPA

title is something that accounting students work hard to obtain. A key accomplishment in the

accounting field is achieving the Certified Public Accountant (CPA) designation. In the study of

(Bahari et al., 2014) as cited by (Khalid & Rauf, 2023), The accounting curriculum is regarded as

challenging and intricate. It may be difficult for new college students pursuing accounting

degrees to finish and do well in their coursework. Cite source.

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 Academic obstacles, personal challenges, financial challenges, and environmental

challenges are a few of the issues that accounting students frequently run against. Cite source.

The problems that students encounter can differ depending on their own experiences. The road to

becoming a CPA might be difficult, but it is also quite rewarding.

Personal challenges may have an impact on a student's academic growth. It can

occasionally be challenging for students to focus on their schoolwork due to family

responsibilities, such as looking after younger siblings or elderly relatives. Arguments with

parents and their remarks to the child may have a negative impact on the student's academic

achievement (Yerzhan, 2023). Inadequate time management is a major issue that contributes to

accounting students failing their major topics (Angeles et al., 2023).

Moreover, According to the study of (Koh, Scully, & Woodliff, 2011; Guo, 2011) cited by

(Alrazi et al., 2019) high burden of coursework consistently results in students time being

restricted particularly while finishing specific academic assignments or actions. Similarly, a study

by Lee et al. (2019) found that students who took a lighter course load had better time

management skills, resulting in higher academic performance. Additionally, research by Brown

and Williams (2020) showed that an overwhelming course load could lead to burnout and

decreased motivation, ultimately affecting students' ability to concentrate and achieve their

academic goals.

The researchers wanted to determine how their (BSA) academic success related to the

difficulties they faced every day. The researchers were interested in learning whether the

difficulties had an impact on accounting students' academic performance. In this instance, the

researcher hoped to obtain pertinent information to aid the respondents—teachers, school

officials, and parents—in overcoming their difficulties.

Biblical Foundation
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 The journey of an accounting student can be demanding, filled with complex financial
regulations, tax laws, and accounting principles. These challenges can lead to academic distress, a
feeling of being overwhelmed. However, the Bible offers verses that provide comfort and
guidance during these times.

2 Samuel 22:7 reads: "In my distress, I cried to the Lord; I cried out to my God; from his
temple he heard my voice; my cry came to his ears." This verse highlights the importance of
seeking assistance when facing difficulties. Just as the man in the scripture cried out to God,
accounting students can find support from instructors, tutors, or study groups to gain a deeper
understanding of challenging concepts.

The path to success may require persistence and a constant strive for improvement. The
verse also emphasizes the need for perseverance: "In my distress, I cried [to the Lord] ...he heard
my voice..." Accounting students, similarly, need to show unwavering determination and a
commitment to continuous learning to overcome academic obstacles.

Furthermore, the Bible instills hope. 2 Samuel 22:7 implies that prayers are heard.
Accounting students can find encouragement in the belief that with hard work and access to the
right resources, they can achieve academic success.

Finally, Psalm 18:2 offers a powerful reminder: "The Lord is my rock, my fortress, and
my deliverer..." Despite failures and setbacks, God's word offers strength and guidance.
Accounting students, like everyone else, face challenges in life. This verse reminds them that
they are not alone, and that God will be with them throughout their journey.

Statement of the Problem

This study aims to investigate the relationship between challenges encountered by

Accountancy students and towards their Academic Performance. The study seeks to identify

Specifically, this research aims to address the following research sub-problems:

1. What is the demographic profile of the respondents in terms of:

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2. What are the challenges encountered by Accountancy Students in terms of:

a) Academic Challenges;

b) Personal Challenges;

c) Financial Challenges;

d) Environmental challenges?

3. Is there a significant relationship between the challenges encountered by BSA students in

relation to their GPA score when grouped according to:

Null Hypotheses

There is no significant relationship between the challenges encountered by BSA students

in relation to their GPA score when grouped according to:

Theoretical Framework

Theory

Define

Explain how this relates to your study

According to Virtue et al., 2020, Sanford (1962) explained that students face challenges

when they encounter situations demanding skills or knowledge they haven't acquired. He

contrasted this by defining "supports" as the resources within a student's environment that help

them navigate these challenges effectively. Significantly, Sanford emphasized that student

development arises from the interaction between the individual and their environment. He further

proposed that a student's readiness for growth hinges on both their maturity level and the

presence of supportive surroundings (Patton et al., 2016).

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 Additionally, studies show that students who receive support during academic difficulties

are more likely to succeed (Bloom et al., 2011; Burnette, 2017). Sanford proposed that if students

encounter too much challenge, they may regress in their developmental growth and give up on

the task at hand. According to research, students can receive support in the form of leadership and

involvement from faculty, staff, family, and peers, as well as the capacity to participate in

meaningful college activities, believe they matter, and develop their own curriculum or programs,

among other alternatives. When problems are met with adequate support, students' developmental

growth in a college setting is optimal.

According to Balogun, Olaleye, and Ibidoja (2020), Performance, as defined by Elger's

Theory of Performance (ToP) (2007), is the ability to produce valued results. This theory goes

beyond individual performance, encompassing both individual and collaborative efforts. It offers

a valuable framework for understanding and improving performance. This theory emphasizes the

multifaceted nature of performance, encompassing individual and collaborative efforts.

High academic performance drives a virtuous cycle in universities. It fosters a culture

where student achievement surpasses expectations set by the academic community. This

excellence not only elevates educational quality but also leads to cost efficiencies. By optimizing

resource allocation, universities can achieve better outcomes at a lower expense. It cultivates

well-rounded graduates equipped with increased knowledge, skills, and motivation – ultimately

enhancing the university's reputation and attracting broader acceptance.

Conceptual Framework

define dependent independent method…

According to Pedersen 2024, Independent variables are those that are altered or

manipulated in a scientific experiment to determine their impact on dependent variables.

Challenges, in this study, serve as a compelling independent variable due to their ubiquity in
10
human experiences. It encompasses a wide range of situations, from academic tasks and

professional responsibilities to personal hurdles and environmental stressors. Challenges are a

fundamental aspect of human existence, and exploring its effect as independent variable in

research, enriches the understanding of human behavior and performance.

According to (Hadwin et al., 2019), Academic challenges are the difficulties and

impediments that students in college confront during their academic studies. These challenges

allow students to practice self-regulated learning processes and problem-solving skills.

Additionally, academic challenges can also be considered in the context of academic

competitions, with the necessity to anticipate their success before they are launched (Lopez et al.,

2018). Furthermore, academic issues can occur because of higher education's changing terrain,

such as the rise of adjunct teaching roles and growing disagreements over academic freedom

(Harnisch, 2022).

According to (Payne et al., 2021), Personal challenges include a wide range of hurdles and

difficulties that people confront in different aspects of their lives, such as psychological, social,

and environmental variables. These difficulties can be linked to mental health issues such as

personality disorders, as mentioned in the setting of psychological therapy for individuals with

such conditions. It pushes students to their limits and help grow as individuals, teaching valuable

lessons along the way.

According to Yusuf & Al-Majdhoub (2020), Financial challenges are commonly faced by

everyone, especially for those who come from underprivileged or low-income families. Financial

difficulties are a common hurdle faced by many students, particularly those from low-income

backgrounds (Asri et al., 2017). Unlike other households managing monthly bills, students juggle

educational expenses, living costs, and necessities with limited resources. Financial assistance

through loans, scholarships, or family support plays a crucial role in bridging this gap (Asri et al.,

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2017). Research suggests a significant link between financial concerns and academic

performance (Olufemioladebinu et al., 2018).

According to Santoro (2023), The Grade Point Average (GPA) serves as a widely used

metric in higher education, drawing upon various theoretical frameworks for student evaluation.

Its primary function is to synthesize a student's performance across multiple courses into a single,

standardized score. This objective measure allows for fair and consistent comparisons between

students. Furthermore, GPA functions as a quantitative tool, enabling straightforward

comparisons between individuals. It also provides a snapshot of a student's past academic

performance, which is often considered an indicator of their current knowledge and skill level

proficiency.

Schematic Diagram

Independent Variable Dependent Variable

Academic
Challenges

Personal Grade Percentage

Challenges Average

Financial
Challenges

Environmental
Challenges

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 Figure 1: Schematic Diagram of the Study

Figure 1 shows the relationship between challenges encountered by Accountancy students

and their Academic Performance in which can help provide a visual representation of the

concepts and their interactions. This schematic diagram illustrates how challenges serves as the

foundation for learning achievements that play a crucial role in shaping students’ lives and

experiences. The independent variables are…

Significance of the Study

The pursuit of new research initiatives is essential in a society where knowledge is

continuously growing, and societal requirements are changing. It pushes on, overcomes obstacles,

and eventually creates a better future for everybody. The result will be beneficial to the following:

Students. The study's outcome helps students identify their areas of learning weakness

and the learning approaches that will benefit them the most. Additionally, it assists them in

overcoming obstacles. As a result, they develop goal-oriented study habits and learn how to

manage their time effectively to maximize their academic performance.

Teachers. The results of the study assist teachers in determining the best teaching

strategies for their class based on a thorough understanding of their students. Understanding each

student's learning styles, cultural background, and unique interests can enhance teaching and

increase student motivation. By tailoring their instruction to these individual needs, teachers can

create a more inclusive and effective learning environment for all students.

Parents and Guardians. Financial support is vital, but the study highlights the importance of

emotional and spiritual well-being for student success. Parents and guardians would benefit from childcare

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services to manage competing demands, ultimately fostering a holistic support system for their children's

academic, emotional, and spiritual growth. This comprehensive approach empowers parents to raise well-

rounded individuals prepared to thrive in all aspects of life.

School of Business and Accountancy. Based on the study's findings, there will be a

growing need to concentrate on technological abilities like computer and stable internet

connections to enable everyday innovative learning, as well as providing students with

specialized knowledge through department libraries. to increase their productivity and chances

for a better quality of life. Additionally, there are other services that may be created to

successfully aid them in achieving that achievement to produce fair results for all students.

Future Researchers. The study's conclusions will be used as a guide for researchers

looking into related topics. This will serve as a guide to further developing the research to

demonstrate and support the professed between matching the preferences of the students with

learning styles used to attain great result in academic performance. To fully realize a student's

potential, future study might examine the causal relationship between learning style preferences

and academic accomplishment.

Scope and Limitation

Who, what, when, where….

This study examines the academic challenges faced by Bachelor of Science in Accountancy

students at a CPAC institution (School Year 2023-2024). It explores the impact of academic challenges,

personal challenges, financial challenges, and environmental challenges on their academic performance. A

self-administered survey instrument has been constructed, comprising 20 items divided equally among

four factors (5 questions per factor). Tailored surveys will be distributed to 29 BSA Students.

Limitation encountered during the study…

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Definition of Terms

Accountancy - Conceptually, it refers to primarily on summarizing, analyzing, and

interpreting the results of the financial information (PwC, 2023). Operationally, it refers to a

course that teaches financial accounting, auditing, managerial accounting, and accounting

information systems that will act as a foundation while conveying more strategic and dynamic

aspects of accounting.

Academic Challenges - Conceptually, it describes the circumstances that students

encounter in their academic courses. When doing anything that requires a lot of physical or

mental effort (Cambridge Dictionary 2023). Operationally, it explains how students overcome a

range of academic challenges, such as strong analytical skills, conceptual understanding, and

real-world applications, while pursuing their education.

Environmental challenges - Conceptually, it refers to difficulties in all domains, such as

those pertaining to technology, law, health, society, and the community (Collins Dictionary

2023). Operationally, it alludes to subject matter expertise, student involvement, and teacher

leadership. Students believe their accounting teachers use good teaching strategies and maintain

orderly classrooms.

Financial Challenges - Conceptually, it refers to financial difficulties cause by job less,

medical expenses, a lack of financial planning and other life occurrences (Cambridge Dictionary

2023). Operationally, it refers to the difficulties accounting students may have in affording their

potentially expensive tuition, which has a significant financial impact. Furthermore, some

students may come from low-income families or may not have as much money as others to pay

for the textbooks, study materials, technology, or other requirements for their education.

Grade Percentage Average (GPA) - Conceptually, it refers to indicator of prior academic

performance and summaries of student learning (Oxford English dictionary, 2023). Operationally,

it refers to the grading system in BS-Accountancy students using Percent Grade, Letter Grade, or
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both to measure academic performance. Furthermore, to assess whether students meet the

standards and expectations set by the degree program.

Personal challenges - Conceptually, a challenge that is unique to you is one in which you

are the only participant. It usually centers on the goals you set for yourself (Merriam Webster

Dictionary, 2023). Operationally, this implies that accounting students must cope with a range of

personal concerns, including peer pressure, work-life balance, pressure, and the need for a stable

career. Moreover, it includes joining extra-curricular activities and how they handle their time.

CHAPTER II

REVIEW OF RELATED LITERATURE

It is crucial to recognize the numerous viewpoints, approaches, and theories that have

influenced the debate as we plunge into the sea of scholarly work. By doing this, we will not only

lay the groundwork for our research but also pinpoint the distinctive contributions that our study

wants to make, expanding the bounds of our knowledge.

Challenges of Bachelor of Science in Accountancy

Millions of students enroll in accounting courses each year, claims Minhazur Rahman

(2020). Given the rise in businesses each year, there is also a rising demand for accountants.

Therefore, to function better when they enter the professional stage of their lives, students need to

acquire the necessary skills in higher education. However, there is no direct path to become an

accountant for accounting students. They must get past several challenges.

The most frequent difficulties experienced by most students in this subject include

choosing the appropriate industry, handling finances, keeping a healthy social life, and

competitiveness for jobs. Students in accounting are mostly having issues with their academic

performance, are under pressure to live up to their professor's expectations and are concerned

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about their grades. Professors who give clear instructions and direction can have a favorable

effect on accountancy students. Inadequate time management is a key issue and is one of the

reasons accounting students fail their major topics. For accounting students, peer pressure is a

significant challenge. Their academic success may be enhanced if they collaborate in groups and

help one another (Angeles, Bautista, Capinpin, & et al, 2022).

Academic Challenges in relation to Academic Performance

According to Smith et al. (2019) explored the impact of student-centered teaching

approaches on academic performance in a high school setting. The researchers compared the

outcomes of students taught using traditional teacher-centered methods with those taught using

student-centered approaches. The results indicated that students who experienced student-

centered instruction consistently demonstrated higher academic performance levels across

various subjects. Furthermore, a meta-analysis conducted by Johnson and Brown (2019)

examined the effects of cooperative learning on academic achievement. This study synthesized

findings from multiple research papers and revealed that cooperative learning strategies

positively influenced students' academic performance in both primary and secondary education.

The researchers emphasized the importance of collaborative tasks and active student participation

in enhancing academic outcomes.

Moreover, a research study by Anderson (2019) investigated the impact of personalized

learning approaches on student achievement in mathematics. Findings indicated that personalized

learning, which tailors’ instruction to individual students' needs and interests, had a positive effect

on academic performance in this specific subject matter. In conclusion, the reviewed literature

suggests that teaching approaches, such as student-centered instruction, cooperative learning, and

personalized learning, have a significant impact on academic performance outcomes. These

findings underline the importance of employing innovative and inclusive instructional practices

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that engage students actively. By implementing effective teaching approaches, educators can

enhance student learning experiences and foster improved academic performance.

According to Smith and Johnson (2018) found that students who took a heavy course load

experienced higher levels of stress and reported lower GPAs compared to their peers with a

moderate course load. Similarly, a study by Lee et al. (2019) found that students who took a

lighter course load had better time management skills, resulting in higher academic performance.

Additionally, research by Brown and Williams (2020) showed that an overwhelming course load

could lead to burnout and decreased motivation, ultimately affecting students' ability to

concentrate and achieve their academic goals. However, it is important to note that there are

conflicting findings in the literature. Some studies have found no significant relationship between

course load and academic performance among Accountancy students (Jones et al., 2017; Davis,

2019).

These studies suggest that factors such as study habits, learning styles, and personal

motivation may play a more significant role in determining academic performance than course

load alone. Furthermore, technology integration in teaching has gained attention in recent years.

A study by Chen et al. (2019) suggests that incorporating multimedia resources, online

simulations, and interactive learning platforms positively impact accountancy student academic

performance. These technological tools enhance engagement, improve comprehension, and

provide opportunities for self-paced learning.

A study conducted in 2019 by Lewis, Pavlovich, and Zeosky investigated the perception

and implications of course load on students' academic performance and mental well-being. The

research aimed to identify the factors influencing course load, examine the impact of course load

on students' stress levels, and explore coping mechanisms adopted by students to manage their

course load effectively. The findings of the study revealed that a heavier course load resulted in

increased stress levels and a higher risk of burnout among students. However, it was also noted
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that certain strategies, such as effective time management, seeking academic support, and

engaging in stress-reducing activities, were effective in managing excessive course loads.

Overall, understanding the meaning and implications of course load is crucial for educators,

policymakers, and students themselves.

By acknowledging the impact of course load on students' well-being, suitable interventions

and support systems can be implemented to enhance learning experiences and promote healthy

academic environments. The length of time it takes students to earn a degree can be shortened,

per (Nick Huntington-Klein & Andrew Gill, 2021), if they enroll in more credits each semester.

Although there is a strong positive correlation between course load and student performance and

the academic momentum theory suggests that adding more credits may also improve student

performance, a heavy course load may cause students to spend less time in each course, which

would have a negative causal effect on performance. Push back against initiatives to shorten the

time to degree by raising course load may result from worries about the detrimental effects of

course load on performance, particularly for struggling students.

A study by Aguilar et al. (2019) identified time management issues, financial constraints,

and academic workload as key barriers to effective student study practices. This underscores the

importance of universities providing support services, like academic counseling and study skills

training, to help students overcome these challenges and develop successful study habits.

Financial Challenges in relation to Academic Performance

A financial hardship is a stress-inducing situation involving money. However, college

students have been coping with a financial problem of late, and this problem has become quite

important to them. Due to their inability to pay for necessities, students frequently experience

financial hardship, which stresses them out. As a result, problems with money will impact a

person's physical and mental health. As per Halliday Wynes (2014), referenced by Norazlan, N.,
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et al (2020), a student's socioeconomic status influences their dedication to learning, which in

turn affects their scholastic achievement. A greater number of students are having financial

troubles because of the trade war, inflation, and the fact that most of the nation is in a recession.

Financial difficulties are a common challenge, but they can be especially burdensome for

students from disadvantaged or low-income families. Research by Norazlan et al. (2020), citing

Asri et al. (2017), highlights this issue. Unlike most households with monthly debt repayments,

students face unique financial pressures. They need to cover tuition, rent, and living expenses,

often relying on loans, scholarships, or family support.

Financial stress is a major concern for college students, impacting their academic

performance according to (Norazlan et al., 2020), citing Dang and Bulus (2015). The constant

worry about money divides their attention, making it difficult to focus on studies. However, the

impact of financial hardship can be complex. Asri et al. (2017) suggest that for highly motivated

students, financial difficulties can act as a motivator. These students may channel their struggles

into a strong determination to succeed academically.

Financial stress can be a significant barrier to academic performance for students,

according to Norazlan et al. (2020), citing Moore et al. (2021). This stress can manifest in several

ways: Limited access to resources: Students struggling financially may not be able to afford

essential learning materials like textbooks. Competing priorities: The need to work part-time to

make ends meet can leave students with less time and energy to dedicate to their studies.

Hindered aspirations: Financial limitations may restrict a student's ability to pursue opportunities

like internships or conferences that could benefit their future career. This issue is particularly

relevant in the local context, where a substantial portion of the student population faces financial

hardship.

Research by Bernardo & Resurreccion (2018), as cited by (Norazlan et al., 2020), confirms

this reality. Accountancy students are not exempt from these challenges, with many experiencing
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financial difficulties. Financial limitations and economic factors significantly impact students'

academic performance, motivation, and even their likelihood of dropping out of college.

Financial aid, on the other hand, can be a powerful tool. According to (Dev et al., 2023), it can

significantly impact a student's ability to pursue their education, boost their self-esteem, and

ultimately improve their academic performance.

When faced with budget cuts, institutions may be forced to reduce scholarship programs.

As (Dev et al., 2023) point out, this can force students to withdraw from college and seek more

affordable options elsewhere. The stress of financial struggles can also lead to poor academic

performance, low self-esteem, and absenteeism, further jeopardizing a student's success.

Research consistently highlights the positive impact of financial aid on student success. A study

by (Dev et al., 2023)found that students receiving scholarships outperformed their financially

struggling peers, achieving higher GPAs.

This aligns with findings by Mistry et al. (2009), who reported a significant correlation

between lower family income and poorer academic performance among Chinese American

adolescents (as cited by Dev et al., 2023). However, the relationship between financial hardship

and academic outcomes isn't always straightforward. While Weaver (2013) (cited by Dev et al.,

2023) found no direct link between financial burdens and academic achievement, research by

Ngene et al. (2014) (cited by Dev et al., 2023) suggests that inadequate financial support can

hinder students' ability to overcome financial constraints and maintain academic motivation.

Ultimately, student motivation plays a crucial role in academic success expand more As Dev et al.

(2023) point out, citing Ryan et al. (2000), students' goals, fueled by motivation, translate into

academic achievement.

Patall et al. (2008) (cited by Dev et al., 2023) further emphasize the influence of academic

self-efficacy, ambition, and the ability for self-directed learning on student motivation. Financial

hardship can be a double-edged sword for student success, impacting both motivation and
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performance. Research by Nnamani et al. (2014) (cited by Dev et al., 2023) suggests that

financial anxiety leads to stress and lower self-esteem, ultimately hindering academic

achievement.

However, the impact of financial hardship isn't always negative. Asri (2016) (cited by Dev

et al., 2023) argues that a student's socioeconomic background plays a role, with financial

challenges potentially motivating some students to excel academically. This perspective contrasts

with the negative effects highlighted in previous studies.

The relationship between financial factors and academic outcomes can be complex. Weaver

(2013) (cited by Dev et al., 2023) found no direct link between financial responsibility and

academic achievement, contradicting earlier research that suggested a connection. Similarly,

research by Ngene et al. (2014) (cited by Dev et al., 2023) suggests financial difficulties may

contribute to student dropout rates, but not necessarily through a direct impact on motivation or

performance. Stinebrickner and Stinebrickner (2008) (cited by Dev et al., 2023) further highlight

that dropouts from low-income families may have non-financial reasons for leaving school.

Personal Challenges in relation to Academic Performance

A personal challenge is a challenge that’s just for you, no other participants. It typically is

geared around goals you set for yourself. It is something that is personally tailored to you - in a

way that you come out better at the end of it. Personal challenges refer to the obstacles and

difficulties that individuals face in their lives. These challenges can be internal or external,

ranging from overcoming fears and insecurities to dealing with financial or health issues. They

play a crucial role4 in personal growth and development, pushing individuals to step out of their

comfort zones and discover their true potential.

Personal Challenges in relation to Academic Performance

According to Gupta and Chitkara, (2018), Time is a valuable resource that all students have

equally but rarely use the same level of exploit for a variety of reasons. This generates lots of
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academic work severe effects on an individual's performance overall due to stress achievements.

There is a lot of academic stress among many college students because of time management,

which also reveals unsettling tendencies in their general health. But it all relies on how well each

person can handle their everyday obligations routine on time and with little stress. Based on these

facts, emphasis has been placed on handling concerns with time management in today's

educational system by assessing students' attitudes and behaviors connected to time and its

management.

Based on the study of Gupta and Chitkara (2018), who cited the study of (Izandözen,

2010), the practice of time management begins with the individual giving themselves self-

acknowledgement acquaintance with one's own unique qualities, looking into how time is spent

and gathering pertinent data, evaluating potential solutions by choosing one of these options.

Time management is viewed as a major issue. Students in colleges, both academically both daily

existence and social life moment when students before they enter college, they learn that, aside

from lectures, they must research and learn about subjects themselves. A lot of college student’s

gripe. about not having enough time when requested to carry out a specified action. They are let

down by the justification that they are not yet prepared to do so prior to the deadline.

However, some people discover enough time to finish and meet their friends their tasks

without resistance; they are whom fantastic time managers is what we call them. own time

regarding juggling various tasks and making goals (Gupta and Chitkara, 2018). Time

Management is crucial, especially when it comes to college students because it will be helpful to

increase their productivity and lessen stress (Lay, 1993; and Schouwenburg). Bad time

management results in stress and academic performance, or instance, is not a minute ago or

correctly allocating time packing for examinations causes stress and poor organization. (Britton

and Tesser, 1991) Performance.

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 In an investigation by Khatib (2014) to look at the connection between time management,

academic achievement, stress, and gender are among it was discovered that United Arab Emirates

undergraduates that a significant drawback exists there is a connection between time management

and stress. ANOVA was employed as a statistical tool to argue that there is no connection at all

between stress that is felt. The findings of this research also showed that women are more

productive in time management compared to men students.

In their study, Nasrullah, and Khan (2015) attempted to examine how time management

affects the academic performance of higher education institutions in developing nations like

Pakistan. He tried to examine pupils' short- and long-term time management practices. The

research found that the students with effective time management skills performed well

academically. To draw conclusions, the researcher used correlation, multiple, and stepwise

regression techniques theory.

According to research, there is a link between effective time management and students'

academic success (McKenzie & Gow, 2004) Students. On the other hand, learners with weak

time management abilities fare poorly in examinations (Scherer, Talley, & Fife, 2017; Ling,

Heffernan, & Muncer, 2003). According to Macan et al., (1990). Students who feel they have

more control over their time have higher life satisfaction and academic success. overburden, less

role uncertainty, and fewer tensions brought on by the job and its demands having the ability to

handle by managing their time well, students can form successful study habits and techniques

(Krause & Coates, 2008).

Bryant and according to Tesser's (1991) research, a student's grade point average may be

predicted by their time management skills. Adams and Blair (2019) discovered a significant

connection between cumulative grades and students' perceptions of their control over time. Most

studies believed that students with superior time management abilities typically receive high

24
grades in modest levels of anxiousness and an exam. However, a lot of students struggle to strike

a compromise between their daily activities and academic pursuits.

Anything that you actively and productively participate in might be termed an

extracurricular activity. According to Aljarah and Bakoban (2014), cited by Cadiz, Calindas, and

Fernandez (2019), involvement in ECA has a positive effect on students' GPA. Based on their

findings, they concluded that students generally feel satisfied participating in ECA and that it has

no impact on the number of study hours they put in. They concluded that participating in

activities can help students' academic achievement and personality development.

Additionally, Han and Kwon's study from 2018 shows that supervising extracurricular

activities gives teachers the chance to fulfill their duties for students' learning and development

outside of the classroom by preparing graduates to be creative, well-rounded, and community

oriented. Martinez et al. (2016) cited by Cadiz, Calindas, and Fernandez (2019) discovered that

participation in various extracurricular activities (sports, clubs, and the arts) is related to students'

perceptions of school climate in their study titled "Involvement in Extracurricular Activities:

Identifying Differences in Perceptions of School Climate". Participating in extracurricular

activities has been shown in research to improve school atmosphere, including interpersonal

interactions and school spirit, which support pro-social growth and meaningful relationships.

According to research, larger levels of participation are linked to better development results. Both

the Martinez et al., 2016 study and the current investigations focused on how participation in

extracurricular activities influences and enhances academic performance.

Students, school administrators, teachers, and parents all need to be aware of the effects

that participation in extracurricular activities has improved the academic performance of the

students, according to Fujita's (2014) study, "The Effects of Extracurricular Activities on the

Academic Performances of Junior High Students." She discovered that students who participate

in extracurricular activities benefit academically. The study of Fujita is related to the current
25
study because it addresses the effects of extracurricular activities on students' academic

performance, whereas the current study is about the effects of extracurricular activities and the

involvement of students. They also need to be aware of the specific extracurricular activities that

are available to them and the effects that each specific activity has on academic performance.

Typically, those who engage in extracurricular activities benefit from getting better test scores,

greater scores on standardized tests, and greater educational achievement, class attendance better

self-esteem and more frequently" Additionally, a study carried out by Whitley (1998) that Penjor

(2021) retrieved, shown that involvement in extracurricular activities Student achievement

benefited by activities. Additionally, Furda & Shuleshi discovered a favorable correlation

between success in high school and extracurricular activities.

There is a positive association, according to Holson. Link participation in extracurricular

activities and activities and achievement in extracurricular endeavors immediately after high

school and college". It's obvious that good participants in these activities among students have

greater academic achievement, as well as in later life. Joekel RG's additional research revealed

that success in extracurricular endeavors is a consideration that is able to forecast success in life

after college. According to Stephens and Schaben, "educators should motivate pupils to

participate in cultural events and interscholastic sports". Gardner and colleagues' study on

optimistic youth it was discovered that encouraging positive, supporting interpersonal and social

Institutions promote the proper growth of learners.

Burnout experienced by students is a stress-induced reaction that can cause mental and

physical effects such as feeling tired, unmotivated, and losing confidence in oneself (Nurani et al,

2022). The concept of burnout has a relatively recent history, and it is even more recent that this

concept was applied to educational settings (Marôco et al., 2020). Since this application,

countless research studies have been conducted to determine how it affects students and how to

combat it (Amelia, 2022; Nurani et al, 2022; Bram et al., 2023). This is important because
26
burnout is a serious issue; students cannot be the best students they are capable of being if they

do not feel confident that they will succeed. Often, burnout in students can result in detrimental

effects such as a decrease in academic success and an increase in dropout intentions (Marôco et

al., 2020).

The term ‘burnout’ was initially created to describe an experience of feeling overly stressed

in the workplace but has recently been applied to university students (Aguayo-Estremera, 2023).

A large percentage, about 20% to 50%, of students in American universities are seeing a rise in

student burnout (Aguayo, 2019). This can have severe consequences, potentially leading students

to drop out or struggle to maintain good grades (Marôco et al., 2020; Hartl et al., 2022; Williams

et al., 2018; Stoliker & Lafreniere, 2015; Duru et al., 2014; Vizoso et al., 2019). A study by

Marôco et al. (2020) examined various potential causes of burnout and found that inadequate

coping mechanisms were the most prevalent factor. The study identified unhealthy coping

mechanisms, such as substance abuse, as a risk factor for burnout. Since unmanaged stress

contributes to burnout, it's clear why students lacking healthy coping skills are more susceptible.

Medication needs emerged as another factor, though less significant than coping skills.

This finding makes sense considering the overlap between depression and burnout symptoms

(Marôco et al., 2020). Compounding the challenges of student burnout is the frequent

comorbidity with depression. Depression significantly reduces motivation, hindering effective

stress management and preventing students from engaging in activities that typically alleviate

stress (Joiner et al., 2020). Furthermore, it is crucial to recognize the multifaceted nature of

student burnout. Individual experiences, encompassing social backgrounds, academic pressures,

and personal coping mechanisms, likely influence the manifestation and severity of burnout

symptoms (Hakanen et al., 2020).

As cited by Islahul Mauliya et al. (2020) define a lack of motivation as insufficient passion

and enthusiasm for a task, aligning with Sasson's (2019) explanation this can lead to
27
procrastination and disengagement from academic pursuits. Student motivation is a crucial factor

in academic achievement. However, a lack of motivation can manifest in various ways,

potentially hindering learning. Furthermore, Shore (2017) highlights the distinction between a

lack of motivation and a deliberate disregard for responsibilities. While both may present as low

effort, the underlying causes differ.

It's important to acknowledge the specific context of student motivation. Japari School

(2018) illustrates how difficulty understanding the material can lead to a temporary lack of

motivation, often misinterpreted as apathy. Identifying the root cause of a student's lack of

motivation is critical for implementing effective interventions. Student demotivation in

educational settings is a complex issue with multifaceted causes (Barse, 2015; Huitt, 2005). A

significant factor is a lack of comprehension of the learning material (Barse, 2015). This can be

compounded by intrinsic factors that affect a student's motivation to learn, such as low self-

esteem or feelings of neglect within the family (Greate School, 2014).

Extrinsic factors also play a role. Huitt (2005) identifies unclear or unconfident instruction

by teachers, alongside student dissatisfaction with their learning experiences and the presence of

personal issues, as contributing to de-motivation. Academic performance is a multifaceted

concept encompassing a student's achievement in various academic domains (Ballotpedia, 2019).

Traditionally, it has been measured by Grade Point Average (GPA) (Williams, 2018). However, a

more comprehensive understanding of academic performance acknowledges the development of

scientific skills and knowledge, performance on standardized tests, participation in

extracurricular activities, and potential for leadership (Williams, 2018).

The transition to college can be particularly challenging for students pursuing accounting

degrees. The demanding nature of the coursework, coupled with the pressure to succeed and the

fear of failure, can create a significant source of anxiety (Ison et al., 2020). This pressure has

been linked to a decline in mental health among accounting students, highlighting the potential
28
negative impact of the academic workload (Ison et al., 2020). Student learning is a complex

process influenced by a multitude of factors, including anxiety, motivation, personal traits, and

prior academic experience (e.g., Joynt, 2022). Encountering challenges can lead to feelings of

disappointment, particularly when students lack the necessary skills or knowledge to navigate

them effectively. However, experience plays a crucial role in improving learning outcomes.

Students with prior academic experience often demonstrate a deeper understanding of course

material and achieve higher test scores (e.g., Joynt, 2022). For instance, Joynt (2022) found that

an introductory accounting curriculum significantly improved academic performance for students

with no prior accounting experience. Several studies highlight the influence of pre-existing

academic knowledge on accounting success.

Onay and Benligiray (2018) found that a strong foundation in accounting, along with

successful completion of prerequisite courses and a solid understanding of mathematics and

statistics, significantly contributes to academic achievement. Similarly, Brook and Roberts (2021)

identified math and accounting courses taken in high school as strong predictors of student

performance in higher-level accounting courses. Interestingly, their research suggests that gender

does not play a significant role in this relationship. Furthermore, Arianpoor and Khayoon (2021)

explored the impact of psychological factors on learning. Their findings indicate a negative

correlation between student anxiety and their willingness to engage with accounting material. In

other words, high levels of anxiety can hinder a student's motivation to learn accounting.

Environmental Challenges

Environmental difficulties are concerns or issues related to the natural world and its

resources that have an adverse effect on the environment, living things, and human society. The

effects of poor environmental conditions on students' health and well-being include poor

nutrition, a lack of greenery in the school area, schools being close to major roads, air pollution,

29
crowded classrooms, inadequate ventilation, dirty or messy clothing worn by students, the

psychological effects of climate change, and a lack of environmental awareness.

Environmental Challenges and Academic Performance

Living in inadequate housing can be a major obstacle to student success. Research suggests

that uncomfortable or substandard housing conditions can lead to increased stress, poor mental

health, and disrupted sleep patterns. These challenges can all negatively affect a student's ability

to focus, learn, and perform academically. Furthermore, inadequate living environments may lack

proper study spaces, quiet areas, or even basic amenities like reliable internet access or sufficient

lighting, further hindering a student's academic success. It is crucial for educational institutions to

address housing issues to support students in achieving their full academic potential.

According to Wang and Ye (2018), the academic circle has long been involved in the issue

of housework and youth development. Embodied cognition theory suggests that the body, brain,

and environment are unified. This in turn suggests that significant physical activity can improve

learning experiences and academic performance. Because of this, many countries attach great

importance to children’s housework and have developed education on hard working spirit

methods with various cultural characteristics (Li, 1983; Gu, 2018; Fu & Zhou, 2005; Tan, 2019).

Relevant studies have indicated that frequent participation in housework is not only conducive to

the improvement of students’ academic performance, but also has a positive impact on the

development of children’s character, habits and non-cognitive abilities. In contrast, lack of

housework may bring about many negative effects such as arrogance, laziness, cognitive bias,

etc. (Gu, 2021).

According to Wang, Yao and Zhou (2022), education on hard-working spirit has been

emphasized increasingly as an important part of practical education policy, the reality is still far

from satisfactory, because many parents do not provide their children with sufficient

opportunities to do housework. Studies have indicated that the empirical analysis remains to be
30
improved in terms of the relationship between housework and the development of student. The

current proportion of students involved in housework is not high; however, participating in

housework frequently will positively affect the academic performance of students. Participation

in housework has a greater positive impact on academic performance. In addition, since excessive

academic burden is the main factor hindering students from being involved in housework, it is

necessary to strengthen the publicity of education on hard-working spirit to help people know its

importance.

According to Kapur, R. (2018), the importance of a positive home environment for student

learning is well-documented. A friendly and supportive atmosphere can contribute to a student's

ability to focus on academic pursuits. Favorable environmental conditions, characterized by

minimal distractions and a sense of calm, can promote mental clarity, and enhance concentration

during study sessions. Several key factors contribute to establishing a positive and supportive

home environment. These factors include strong and positive relationships among family

members, a sense of stability and security within the home, and open and effective

communication channels.

In the study of (Kapur, 2018), limited access to resources within the family environment

presents a significant barrier to educational achievement. Inadequate infrastructure, public

facilities, and educational materials can hinder learning opportunities. Furthermore, ensuring

proper nutrition is crucial for students to concentrate and retain information during their studies.

Limited access to essential resources and public facilities can significantly hinder student

learning outcomes in schools. These resources include, but are not limited to, clean drinking

water, electricity, technology, textbooks, and basic school supplies. The absence of such

resources can create challenges for students to focus on their studies and achieve academic

success. While exceptional motivation can allow some students to overcome these obstacles, it is

important to recognize the systemic challenges posed by resource limitations.

31
Synthesis
Summary of RRL
Similarities sa mga points of authors…
5-10 sentences

CHAPTER III

METHODOLOGY

The following sections will provide a thorough explanation of the procedures that underlie

our findings by delving into the specifics of the research design, data collection procedures, and

data analysis strategies used in this work. This process ultimately ensures that our research is

carried out in a controlled and methodical manner, encouraging confidence in the findings and

their possible applications. The chosen methods are expected to yield valuable information.

Research Design

Correlational research design measures relationship between two variables without the

researcher controlling either of them. Moreover, in correlational research, investigators use the

correlation statistical test to describe and measure the degree of association (or relationship)

between two or more variables (Creswell, 2012). This opinion also implies that the researchers in

this research do not attempt to manipulate the variables as in experiment; instead, they relate

using the correlation statistics. This study uses a correlational research design to examine the

relationship between the dependent variable—the accounting students' academic performance—

and the independent variable, which is the challenges that accounting students face in relation to

the following factors: academic, financial, environmental, and personal challenges.

32
 According to Barrot (2017) as cited by Garnica & Maaslum (2023), In correlational research,

the primary aim is to investigate the existence and strength of a relationship between two

variables. This relationship can be positive (where an increase in one variable is associated with

an increase in the other) or negative (where an increase in one variable is associated with a

decrease in the other.

Sampling Technique

Total population sampling is the method used in this study. This kind of purposive

sampling method entails looking at every member of the population who possesses a specific set

of traits. The accounting students enrolled at Central Philippine Adventist College (CPAC) in the

academic year 2023–2024 made up the study's population. The population is somewhat restricted

because it is drawn from a single department and shares teachers, students' backgrounds, and the

school's location. The survey included 29 respondents from 1st year to 4th year who took part.

Research Instrument

This study employed a self-administered survey instrument developed by the researchers.

The survey utilized a Likert-scale format, where participants indicated their level of agreement

with each statement using a 5-point scale. The scale ranged from 1 (Never) to 5 (Always), with

options for "Rarely," "Neutral," and "Frequently" in between. The questionnaires were distributed

personally electronically to the participants for completion at their convenience.

Explain the parts

Part 1: Demographic

Part 2:

Table 1:….

33
 Scale Mean Rating Verbal Interpretation
Description
5 4.21-5.00 Always Very High

4 3.41-4.20 Frequently High

3 2.61-3.40 Neutral Neutral

2 1.81-2.60 Rarely Low

1 1.00-1.80 Never Very Low

Validity of the Research Instrument

To ensure the quality of the data collected, the researchers employed a multi-step

validation process for the self-designed questionnaire. This process focused on both content and

construct validity. For Content Validity, three experts reviewed the questionnaire items to assess

their clarity, relevance, and comprehensiveness in capturing the intended constructs (concepts

being measured). Tools such as those developed by Carter V. Goods and Douglas B. Scates were

used to guide this evaluation process. Ratings ranged from 1 (lowest) to 5 (highest), and based on

expert feedback, the questionnaire underwent revisions to improve content validity. For Construct

Validity, the researchers also considered the construct validity of the instrument. This refers to

whether the questionnaire truly measures what it's intended to measure. While the specific tool

used isn't explicitly mentioned, frameworks like those by Samuel Messick were likely employed

to analyze the questionnaire's ability to capture the targeted constructs. Overall Instrument

Quality, following these validation steps and revisions, the questionnaire achieved a high score

(4.7), indicating a strong level of overall quality.

Research Procedure
34
 The purpose of this research report is to investigate the challenges encountered by

Accountancy students and how these challenges may impact their academic performance. To

gather relevant data, a self-administered survey will be employed. First thing the researchers do,

was send a letter to School of Business and Accountancy Dean to ask for an approval to conduct

the study. After getting the approval, the researcher will conduct the study among 29

Accountancy students using a self-made questionnaire to identify the most common challenges

they face. The researchers made themselves available to answer any questions or provide

clarification regarding the questionnaires while the respondents were completing them. After

conducting the study and having the questionnaire paper answered, the researcher will then study

the result and interpret it on how the report aims to provide a comprehensive understanding of the

challenges faced by accountancy students and their impact on academic performance.

Data Analysis

This study utilizes correlation analysis to investigate the relationship between student-

perceived challenges and academic achievement. Following data collection, the researchers

coded the responses using WPS Spreadsheet. For the first two research questions (SOPs 1 & 2),

descriptive statistics were generated using the Jeffreys' Amazing Statistics Program (JASP). For

the third research question (SOP 3), which investigated the relationship between variables,

Pearson's correlation coefficient was employed. The interpretation of the correlation coefficient is

as follows:

r = 1: Indicates a perfect positive correlation, meaning as one variable increases, the other

increases perfectly.

r = -1: Indicates a perfect negative correlation, meaning as one variable increases, the

other decreases perfectly.

r = 0: Indicates no correlation between the two variables.

35
Ethical Consideration

Participants in this study may not want for their names to be published in the study,

measures pertaining to confidentiality would be implemented. Information would be gathered

from the educators. The names of the data participants would not be used in the reporting phase

of the study while maintaining anonymity. There should be a serious warning about maintaining

privacy. Information would only be discussed with study participants over the whole study group.

Following the gathering, documentation, and analysis of the data, all information will be taken

down.

Bibliography
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Norazlan, N., Yusuf, S., & Mohamed Hamoud Al-Majdhoub, F. (2020). The financial problems
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Professional & Business Studies, 1(2). https://doi.org/10.61688/ajpbs.v1i2.52

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