Summary: Subject Performance In Financial Accounting

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Dependent Variable Subject Performance in Accounting (Financial Accounting 1) Financial Accounting One (FinAcc1) is to be observed and measured after the executing the methods for independent variable. The researchers will study the significant influence of mathematical skill on this particular subject. The researchers chose the particular subject Financial Accounting 1 for the reason that it is the first step of an expound knowledge and exploration to the business world. In this subject it can assess company’s financial health and prospects. Probably no single word is more relevant to financial accounting than “information.” In that information the researchers will assess if mathematical skills influence greatly in obtaining the organizations’ …show more content…

Jackling and Calero (2006) emphasized that bookkeeping and auditing work were associated upon numerical accuracy, routing recording and calculation methods. A study was conducted by Shaban (2015) which suggest that almost two-thirds (2/3) of the graduated students of the accounting department falls around the average grades of 60 or “D”. Other related studies suggest that the improvement of students' attitudes towards mathematics can improve the student achievement in mathematics. In contrast, Benbow, Camila, Arjmond (2012) conducted a longitudinal study on predictors of high academic achievement in mathematics and science by mathematical talented students which revealed that almost all students had achieved highly by conventional standards (e.g. 85% had received bachelor degrees) and using quantitative definition of academic achievements in college, it was found that 22% were high academic achievers and 8% were low academic achievers in mathematics and …show more content…

Yunker, James A. Yunker and George W. Krull published in The Accounting Educators' Journal. The said study aimed to estimate the incremental effect of math ability on students’ performance in principles of accounting. The study concluded that mathematics ability does have statistically significant incremental explanatory power of success in principles of accounting. According to Operational Framework Figure 1.1. presented on Chapter 1 of the study, the diagram shows the objective of this research to determine the influence of General Academic Ability Variables (GAAV) and Personal and Situational Variables (PSV) to Subject Performance in Accounting Variable (SPAV). Furthermore, General Academic Ability Variable includes Assessment of Mathematical Skills (AMS) and having five (5) dimensions such as overall, arithmetic, percents and proportions, algebra and word exposition. It is said that mathematical ability has a vital role in the success of accounting performed by students. While, Personal and Situational Variable (PSV) includes gender, age, time of the day and program. To measure the mathematics ability, student's score on the mathematics component and the pre-test written specifically for this research based on the study of Krull, Yunker and Yunker

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