Attitude of BSAC Students Toward their Accounting Subjects

Mary Agnes Haydee E. Dabucol, MBA
Shienna I. Bautista, BS Accountancy
Chrisitan A. Navarro, MBA
Kareen B. Leon, MBA
Mark R. Abad, BSC Accountancy


Since it is the present thrust of the College of Commerce and Accountancy and the University of Baguio to improve the quality of their accounting graduates and eventually increase the Certified Public Accountant (CPA) Board Examination passing percentage, the researchers looked into the students’ attitude which is believed to affect their learning styles. This research was primarily undertaken to help improve the attitude towards the accounting subjects of the 3rd year Accountancy students and the subsequent batches under the five-year curriculum. The researchers came up with the following findings: females quite outnumber the males in the BS Accountancy (BSAC) course; both male and female students’ attitude towards their subjects have very high or very dependable relationship; there is a very high or very dependable relationship between the respondents’ attitudes towards their subjects when they were grouped according to the type of high school they graduated from; there is high or marked relationship between the students’ attitude towards their subject when they were grouped according to their parents’ combined monthly income.


January 13, 2005
UB RJ Vol. XXIX, No. 2 2005