Factors that influence the final grades of students in managerial accounting course in De La Salle University.
Cudia, Cynthia P.
INTRODUCTION
Educators advocate improvement of several approaches to teaching
standards and practices. In the effort to improve education and to
promote learning, appropriate pedagogic practices and various detailed
learning expectations that are supported by standardized tests are
continuously being established.
This study attempts to contribute to the demands of continuous
improvement in pedagogic practices of schools. It aims to aid in
developing tools that lead to educational improvement and maintenance of
standards of quality education. In relation to this goal, this study
specifically investigates factors to predict the performance of
students. In doing so, the researcher investigated data of selected
students of one of the business schools in the Philippines, De La Salle
University, Manila (DLSU).
DLSU is a private university accredited by the Philippine
Accrediting Association of Schools, Colleges and Universities. The
university prepares its students through programs that aim to form
well-rounded individuals. It uses a trimester calendar, consisting of 14
weeks each, which enables the students to finish their studies in less
than the regular semester program. The university is composed of six
colleges that provide programs in the undergraduate and graduate levels
covering various fields in business and economics, engineering,
sciences, liberal arts, education and computer studies.
The students in the College of Business and Economics specialize in
six areas, namely: Accountancy, Business Management, Commercial Law,
Economics, Finance, and Marketing.
The Accountancy program of the college prepares the students for
their chosen careers as professional accountants and the related fields
of profession. The program aims to enhance the students' qualities
for professional competence and awareness of the responsibilities of an
accountant with high standards of integrity and objectivity.
The Accountancy Department offers its students various accounting
subjects throughout the school year. One of these accounting courses is
Managerial Accounting for Business Students, which is offered every
trimester to non-accounting major business students (i.e. students under
the programs of Business Management, Commercial Law, Economics, Finance,
and Marketing). They normally take this course during their second year
in college. It is a basic accounting course that integrates the
knowledge of management practice and the processing of accounting
information for decision-making. It deals with actual relevant use of
financial statements in day-to-day management activities; exposes
students to the preparation of internal reports especially designed for
management decision making; and emphasizes accounting and mathematical
techniques needed to equip students with analytical skills for problems
within a variety of organizational contexts.
In line with the goal of maintaining a reputation for academic
excellence, the Accountancy Department reviews and revises the courses
syllabi practically every year. Revisions would include modifications on
topics to be covered for the trimester, course requirements, prescribed
textbooks and references, and grading system.
Previously, students enrolled in managerial accounting course were
required to take at least three quizzes in the first half of the
trimester and three quizzes in the second half, or a total of six
quizzes aside from the midterm and departmental final examinations.
Currently, however, the number of quizzes has been reduced to five and
the course does not require a midterm examination anymore. This was made
effective since the 1st term of school year 2008-2009.
The purpose of this study was to examine the ability of selected
factors to predict the performance of students enrolled in managerial
accounting course in DLSU. This study presents results to determine
whether the required number of quizzes and examinations affects the
performance of these students in terms of average quizzes and final
grades. This study also aims to determine whether gender and course
affiliation influence their final grades in managerial accounting.
Specifically, this study attempts to achieve the following
objectives:
1. To determine whether students enrolled in managerial accounting
course, on the average, perform differently in terms of average quizzes
and final grades due to the reduction of number of quizzes and the
elimination of the midterm exam.
2. To find out whether male students, on the average, perform
differently from female students in terms of their average quizzes and
final grades in managerial accounting course.
3. To investigate whether students enrolled in managerial
accounting course majoring in various business courses, on the average,
perform differently from one another in terms of their average quizzes
and final grades.
4. To explore whether the number of quizzes, gender, and course
affiliations are significant factors that influence the final grades of
students enrolled in managerial accounting course.
Findings from this study have implications for educators and grade
policy-makers who are interested in the assessment of student
performance. These implications can aid in developing remedial tools
that lead to educational improvement.
RELATED LITERATURE AND HYPOTHESES
Many research studies about appropriate pedagogic practices
resulted from the worldwide concern about the teaching strategies that
affect student-learning outcomes. Studies that focus on the factors that
contributed to the success or failures of students continue to be of
great interest. Munday (1970) reports the factors influencing the
predictability of college grades, which include institutional
characteristics, student characteristics, and evaluation procedures.
Marshall and Weinstein (1984) presented a model of classroom
factors that contribute to the development of students'
evaluations. The model integrates factors that influence students'
responses to classroom events. These factors include task structure,
grouping practices, feedback and evaluation procedures, motivational
strategies, locus of responsibility for learning; and quality of
teacher-student relationships.
Devadoss and Foltz (1996) quantified the effects of student
behavior, teacher attributes and course characteristics on class
attendance and performance. They noted that the influences on attendance
and grades include motivation, prior grade point average, self-financing
by students, hours worked on jobs, quality of teaching, and nature of
class lectures. They claimed that their study provides strong empirical
evidence of positive influence of class attendance on student
performance.
Barnetson and Cutright (2000) explored the performance indicators
in higher education as conceptual technologies. They demonstrated how
performance indicators shape what issues one thinks about by focusing
attention on specific aspects of institutional performance. They also
demonstrated how performance indicators could be used to shape how one
thinks about an issue. They claimed that their findings differ from the
usual assertion that the use of performance indicators results in
institutional accountability, which provides responsibility of
one's performance. Their study suggests that performance indicators
are not a mere technical means of evaluating performance but a policy
instrument designed to generate a particular set of outcomes.
Samuelowicz and Bain (2001) presented evidences to demonstrate the
differences between orientations to teaching and learning. The three
forms of evidences include the qualitative analysis, hierarchical
clustering based on the analysis, and narratives. They presented nine
dimensions to demonstrate the differences, which include: (1) desired
learning outcomes; (2) expected use of knowledge; (3) responsibility for
organizing and transforming knowledge; (4) nature of knowledge; (5)
students' existing perceptions; (6) teacher-students interaction;
(7) control of content; (8) professional development; and (9) interest
and motivation.
Birnbaum (1977) made an analysis of grade inflation that has been
hypothesized to be reflecting real increases in student achievement. He
viewed grade inflation as a process in which a defined level of academic
achievement results in a higher grade than the one awarded to that level
of achievement in the past. He further distinguished grade inflation
from grade point average inflation. He said that the latter is subject
to institutional policies and practices that define the grades to be
included in the composite and how the average is computed.
The causal nature of the association between grade retention and
adolescent problem behaviors was explored by Gottfredson, Fink, and
Graham (1994). They claimed that the results of their regression
analyses imply that retention reduces rebellious behavior in school and
increases attachment to school. Devadoss and Foltz (1996) stated that a
student's performance is measured as the total score he or she
secured in the class from quizzes, exams, projects and assignments
Literature has a wide range of studies that investigated factors
affecting the grades, and predicting performance of students in various
fields. Reed, Feldhusen, and Van Mondfrans (1972) presented results of
prediction of grade point averages of nursing students. Flexer (1984)
investigated the relative importance of group of cognitive variables in
explaining the algebra achievement of high-ability students. Klinedinst
(1991) studied variables to predict performance achievement of
instrumental students. Woodward, Monroe, and Baxter (2001) made an
analysis on enhancing achievements of performance assessments in
mathematics.
While grading was given emphasis in previous studies, Birnbaum
(1977) claimed that faculty members who are giving grades become aware
of a desperate responsibility to make decisions involving various
considerations. He argued that grading is an exceptionally complex
phenomenon that is subject to changes in students, grading policies,
faculty perceptions and curriculum coverage.
This study examined three factors as influences of performance
achievement in terms of average quizzes and final grades of students
enrolled in managerial accounting course in DLSU: number of quizzes,
gender, and course affiliation.
Number of quizzes
The number of quizzes has been hypothesized to be a significant
factor that influences the final grades of students enrolled in
managerial accounting course in DLSU. In addition, in terms of averages
of both the final and the average quiz grades, the performance of those
students who had taken six quizzes and a midterm exam has been
hypothesized to be significantly different from the performance of those
who had taken only five quizzes without the midterm exam in managerial
accounting course in DLSU.
Birnbaum (1977) stated that changes in curriculum propose changes
in grading patterns. He cited the findings of Aiken (1963) that lower
grades were awarded by departments with larger number of requirements.
Hence, he concluded that reduction in some degree requirements may have
affected grade averages.
Van Overwalle (1989) confirmed prior research studies that midterm
performance shows the strongest association with academic achievement.
His findings revealed that it is most strongly related with final
examination grades. However, Devadoss and Foltz (1996) argued that
students simply become tired of the exam-taking process and consequently
may get bored and withdraw from studying. Moreover, they found a strong
empirical evidence of positive influence of attendance on student
performance.
Watkins (1982) cited the comments of 292 senior year students, the
respondents of his study. They commented that different assessment
methods could influence a student to an approach to study. A heavy
course workload or limited study time can force a student to utilize a
superficial study strategy, a surface level approach that could lead to
lower grades.
In addition, Zemelman, Daniels, & Hyde (as cited in Beck, Hart,
& Kosnik, 2002) stated that even educators reject the idea that
doing same things harder, longer, and stronger will materially improve
education. They claimed that educators cannot improve schools through
systems of high-stakes testing, which is linked to elaborate punishments
for students.
Gender
Gender has been hypothesized to be a significant factor that
influences the final grades of students enrolled in managerial
accounting course in DLSU. It has been hypothesized also that the
performance of female students enrolled in managerial accounting course
in DLSU, in terms of final grades, is significantly different from that
of males.
In the study made by Flexer (1984), she claimed that although the
boys in the sample are more intelligent than the girls as measured by an
IQ test, the girls attained approximately equivalent grades in the exam.
She concluded that despite the absence of gender difference on the
achievement test, the girls' grades on the course exceeded those of
the boys. In addition, Munday (1970) analyzed the factors related to the
predictability of college grades. He cited that one of the factors that
appear to affect predictability is the greater predictability of
academic achievement among girls than among boys. Furthermore, Muller,
Stage, and Kinzie (2001) found socio-economic status and previous grades
strongly and positively related to students' achievement by gender
subgroups.
However, Slakter, Koehler, and Hampton (1970) measured aspects of
test-wiseness--the capacity to utilize the characteristics and formats
of the test to receive high score. They found that at .05 significance
level, there is no evidence for gender effects while there are grade
effects if gender is eliminated.
Course affiliation
Course affiliation has been hypothesized to be a significant factor
that influences the final grades of students enrolled in managerial
accounting course in DLSU. In addition, the average final grades of
these students majoring in different business courses have been
hypothesized to be significantly different from one another.
Birnbaum (1977) tested the hypothesis that assumes that grades in
common courses remain unchanged. He concluded that there is no
statistical support for the hypothesis that changes in grade point
averages may be related to changes in courses.
Ramsden and Entwistle (as cited in Watkins, 1982) found that
student's perceptions of the teaching and assessment contexts of an
academic department influence their approach to study. Different courses
have different workloads that restricted time they could devote to
study. Arts students for instance, who usually have full-time
commitments elsewhere, find time to study a real problem--negatively
affecting both the amount and quality of their study.
SCOPE AND LIMITATIONS
The 478 students included in the study were assigned to 14 class
sections enrolled during the 3rd term of 2007-08 and 1st term of
2008-09. The classes were selected because of the transition
period--from the last trimester with six quizzes and a midterm exam to
the first trimester with the number of quizzes reduced to five and
without the midterm exam. The students enrolled in the classes they
preferred, which were handled by five professors who used a single
curriculum and administered a departmental final examination.
The classes were composed of students coming from different
business courses, which were grouped and classified according to the six
areas specialized by the college. Courses classified as Economics (ECM)
for instance, include all courses under the Economics program such as
Bachelor in Arts Major in Economics, Bachelor of Science (BS) in Applied
Economics, and double degrees in Applied Economics (e.g. BS in Applied
Economics and BS in Commerce major in Accountancy, Business Management,
Financial Institutions Management).
Although managerial accounting is offered by the Accountancy
department to non-accounting major (non-BSA) business students, this
study includes students who were classified as BSA (i.e., accounting
major students). These students entered college as BSA students but
shifted to other courses during the first trimester of their second year
in college that took effect the following trimester, the term after they
took managerial accounting. These include students who were not
qualified to pursue accounting major courses on their second year
because they failed to meet the retention policies under the Accountancy
program. Hence, they are not allowed to take subjects that are exclusive
for BSA students.
The study only employed data that are presently accessible to the
researcher and the other four professors who taught managerial
accounting during the two trimesters (e.g. students' courses,
gender, average quizzes, and final grades). Much further work could be
done to explore other factors that could affect the grades of the
students. It would be interesting for future research studies to
determine whether institutional and student characteristics; evaluation
procedures; faculty and student behavior; quality of teacher-student
relationships; teacher's style; learning strategies; prior grade
point average; nature of class lectures; quality of teaching; class
size; motivation; and student problems like adolescent problem behavior
and self-financing could affect the grades of students in managerial
accounting course.
METHODOLOGY
The study utilized the average quiz grades and final grades of all
students in managerial accounting course in DLSU enrolled during the 3rd
term of school year 2007-2008 and 1st term of school year 2008-2009. The
performance of the students was measured using descriptive statistics
and inferential statistical tools such as z-test and analysis of
variance.
Furthermore, to test whether the number of quizzes, gender and
student's course are influences of performance in terms of final
grades of students enrolled in managerial accounting course in DLSU,
multiple regression analysis was applied using the formula:
[Y.sub.i] = [[beta].sub.1] + [[beta].sup.2.sub.2][X.sub.2i] +
[[beta].sub.3][X.sub.3i] + .... + [[beta].sub.k][X.sub.ki] +
[[mu].sub.i]. (1)
Hence, the model for influences of final grades is expressed as
follows:
[FG.sub.i] = [[beta].sub.1] + [[beta].sub.2][Q.sub.i] +
[[beta].sub.3][G.sub.i] + [[beta].sub.4][C.sub.1i] +
[[beta].sub.5][C.sub.2i] + [[beta].sub.6][C.sub.3i] +
[[beta].sub.7][C.sub.4i] + [[beta].sub.8][C.sub.5i] + [[mu].sub.i] (2)
where [FG.sub.i] = final grade of ith student enrolled in
managerial accounting course
[Q.sub.i] = 1 if ith student was enrolled in managerial accounting
course during 3rd term 2007-08 and was given six quizzes and a midterm
exam;
= 0 if ith student was enrolled in managerial accounting course
during 1st term 2008-09 and was given five quizzes and no midterm exam;
[G.sub.i] = 1 if gender of ith student enrolled in managerial
accounting course is female; = 0 otherwise (i.e., male);
[C.sub.1i] = 1 if the course of ith student in managerial
accounting is under Accountancy program; = 0 otherwise (i.e., other
business courses in college);
[C.sub.2i] = 1 if the course of ith student in managerial
accounting is under Economics program; = 0 otherwise (i.e., other
business courses in the college);
[C.sub.3i] = 1 if the course of ith student in managerial
accounting is under Business Management program; = 0 otherwise (i.e.,
other business courses in college);
[C.sub.4i] = 1 if the course of ith student in managerial
accounting is under Marketing Management program; = 0 otherwise (i.e.,
other business courses in college);
[C.sub.5i] = 1 if the course of ith student in managerial
accounting is under Commercial Law program; = 0 otherwise (i.e., other
business courses in college).
RESULTS AND DISCUSSION
This section presents and then compares the performance of the
students enrolled in managerial accounting course who had taken six
quizzes and a midterm examination, and the performance of those who had
taken five quizzes and no midterm examination. Comparisons were made in
terms of average quizzes and final grades. Final grades were further
compared in terms of their gender and course affiliation. Finally, the
discussion focuses on the results on the predetermined factors that
influence the final grades of students in managerial accounting course.
Profile of students in managerial accounting course included in
this study
This study includes a total of 478 students, 169 students enrolled
during the 3rd term of school year 2007-08 and 309 students during the
1st term of 2008-09 (see Table 1). The former are those who had taken
six quizzes and a midterm examination, while the latter are those who
had five quizzes and no midterm examination. Approximately each class
accounted for 15% of the students enrolled each term. Table 2 shows that
the students were almost divided equally in terms of gender, with
females accounting for 56% of the sample. In terms of their courses,
Business Management students accounted for 36% of the observations,
followed by Marketing students (25%), and the Accountancy students
(15%), as shown in Table 3.
Student performance (with six quizzes and midterm exam)
Average quizzes. As presented in Table 4, the distribution of the
average quiz grades of the students who had taken six quizzes and a
midterm examination has a large number of low and average quiz grades
but a small number of very high grades. Approximately 16% received a 0.0
(grades below 70), about 25% received a 1.0 (70 to 76), about 21%
received a 1.5 (77 to 82), about 14% received a 2.0 (83 to 86); and
about 17% received a 2.5 (87 to 90). Only a few received the highest
range of grades in average quizzes as less than three percent received a
3.0 (91 to 93), about four percent received 3.5 (94 to 96); and only one
student received an average quiz grade of 4.0 (97 to 100).
Final grades. The distribution of the final grades of the students
who had taken six quizzes and a midterm examination has a larger number
of low and average grades than that of high grades. Table 5 shows that
about 14% received a 0.0 (grades below 70), about 24% received a 1.0 (70
to 76), about 20% received a 1.5 (77 to 82); and about 18% received a
2.0 (83 to 86). Only about five percent received a final grade of 3.5
(94 to 96), and only four students or about two percent received a final
grade of 4.0 (97 to 100).
Student performance (with five quizzes and no midterm exam)
Average quizzes. The distribution of the average quiz grades of the
students who had taken five quizzes and no midterm examination has a
higher number of low and average grades than its number of high grades
(see Table 6). About 12% received a 0.0 (grades below 70), approximately
19% received a 1.0 (70 to 76), about 25% received a 1.5 (77 to 82); and
about 18% received a 2.0 (83 to 86). About five percent received a 3.5
(94 to 96), while about three percent received an average quiz grade of
4.0 (97 to 100).
Final grades. The distribution of the final grades of the students
who had taken five quizzes and without midterm examination has also a
larger number of low and average grades than that of high grades. Table
7 shows that about five percent received a 0.0 (grades below 70), about
16% received a 1.0 (70 to 76), about 27% received a 1.5 (77 to 82),
while about 19% received a 2.0 (83 to 86); and about 14% received a
2.5(87-90). Approximately five percent each received the highest final
grade equivalents, 3.5 (94 to 96) or a 4.0 (97 to 100).
Comparison of student performance
Comparison of average quiz grades. As illustrated in Figure 1, a
slightly higher percentage of those who had taken six quizzes and a
midterm exam (75.74%) than those who had five quizzes and no midterm
exam (74.76%) failed and received low average quiz grades. However,
Table 8 shows that only one student received a 4.0 (grades of 97 to 100)
among those who had six quizzes and a midterm exam, compared to nine
students or about three percent of the students who had only five
quizzes and no midterm exam. Moreover, about 16% of those who had taken
six quizzes and a midterm exam received a 0.0 (grades below 70), which
is higher by about four percent for those who had lesser number of
quizzes. It seems that the higher average quiz grades can be
attributable to the time students could prepare for each quiz. With
lesser number of quizzes, the students tend to concentrate on each quiz,
i.e., giving them more time to prepare for each quiz.
[FIGURE 1 OMITTED]
On the other hand, as shown in Table 9, z-test revealed that at 5%
level of significance, the average quiz grades mean difference of 0.86
is not statistically significant. The z value of 0.83 does not fall in
the z scale critical value of [+ or -] 1.96. Moreover, the p-value of
0.4051 indicates that in terms of average quiz grades, the performance
of students in managerial accounting course who had taken six quizzes
and a midterm exam is not significantly different from the performance
of those who had five quizzes and no midterm exam.
Comparison of final grades (by number of quizzes). The final grades
of the students who had taken six quizzes and a midterm exam and those
who had only five quizzes without midterm exam are both positively
skewed (see Figure 2). However, Table 10 shows that only about two
percent of the students who had taken six quizzes and a midterm
examination received a 4.0 (grades 97 to 100), compared to about six
percent of students who had taken only five quizzes without midterm
exam. Furthermore, about 14% of the students who had six quizzes and a
midterm examination failed the course, compared to only about five
percent of those who had five quizzes without midterm exam.
More time in class discussions and the higher average quizzes could
have contributed to the higher final grades. It seems that the time
supposedly spent for another quiz was rather used for an additional
session for class discussions. Giving more time in discussions could
mean a student's deeper understanding of the lesson. Watkins (1982)
stated that time constraint was one important factor influencing the
approach to learning. The time might have affected the quantity and
quality of the students' study, which in turn affect their grades.
Moreover, Table 11 shows that at [alpha] = .005, z- test revealed
that the 3.63% difference between the means of final grades is
statistically significant. Likewise, the p-value of 0.0009 at two-tailed
indicates that there is an extremely strong evidence to reject the null
hypothesis that the difference of mean between the final grades of
students in managerial accounting course who had taken six quizzes and a
midterm exam is not significantly different from those who only had five
quizzes without the midterm exam.
[FIGURE 2 OMITTED]
Comparison of final grades (by gender). Among the 478 students in
managerial accounting course included in this study, more males failed
the course; while more females received the higher final grades (see
Figure 3). The comparison of final grades by gender as presented in
Table 12 shows that about six percent of the females received a 4.0
(grades of 97 to 100), while only about three percent of the males
received the highest grade possible. Likewise, 11% of the males failed
the course while only about six percent of the females received a 0.0
(grades below 70).
[FIGURE 3 OMITTED]
The average final grade of the females was 81.90 (or a grade
equivalent of 1.5), while the average final grade of the males was
78.51(also a 1.5). In spite of that, the z-test revealed that there is a
significant difference between the two means at [alpha] = .005 (see
Table 13). The obtained p-value (.0020) indicates that there is a strong
evidence to reject the null hypothesis that the performance of female
students is not significantly different from that of males. Hence, in
terms of final grades in managerial accounting in DLSU, females
performed better than the males.
Comparison of final grades (by course). Table 14 shows that among
the 478 students in managerial accounting course included in this study,
a comparison of the final grade means of students belonging to different
courses revealed that students under the Accountancy program had the
highest final grade mean at 85.94 while those under the program of
Marketing had the lowest mean at 78.09.
To determine whether there is a significant difference between the
average final grades of students with respect to their courses, F ratio
was used. As presented in Table 15, the results of the analysis of
variance showed that the difference in the average final grades is
statistically significant at alpha =.005. In addition, pair wise t-tests
were made for the average final grade by course that resulted to the
p-values presented in the table. Pair wise t-tests revealed that the
average final grade of BSA (accounting) students has a significant
difference between the average final grades of students enrolled in
managerial accounting course majoring in other courses such as MMG
(Marketing), MFI (Finance Management), and BMG (Business Management)
students at alpha =.005. Furthermore, the average final grade of BSA
students is statistically different from the average final grade of LMG
(Commercial Law) students at alpha =.01. On the other hand, the average
final grade of students enrolled in managerial accounting course
majoring in Economics (ECM) is statistically different from the average
final grade of MMG students at alpha = .10. However, there is no
significant difference between the means of final grades of students
enrolled in managerial accounting course under the Accountancy and
Economics programs.
Predetermined factors that influence the final grades
To test whether the number of quizzes, gender, and student's
course are influences of performance in terms of final grades of
students in managerial accounting course in DLSU, multiple regression
analysis was applied to the model earlier defined and expressed in
equation (2). Table 16 shows the regression analysis and output for the
478 students enrolled in managerial accounting course observed in this
study.
Regression results revealed that the number of quizzes, gender, BSA
(courses under the Accountancy program), and ECM (courses under
Economics program) are significant factors that influence the final
grades of students enrolled in managerial accounting course. Number of
quizzes and BSA are significant at alpha = .005, variable gender at
alpha =.01; and ECM at alpha = .10.
The negative coefficient of the explanatory variable number of
quizzes suggests that a decrease in the number of quizzes given to these
students enrolled in managerial accounting course consequently increases
their final grades by about 4.2%, which supports a priori expectation
for this variable. The difference in final grades, on the average, could
be attributed to the attitudes of students towards managerial
accounting. The students who characterized the course as having a heavy
workload more likely reported the negative attitudes (Watkins, 1982). He
suggested that improvement could be done to help students by challenging
but not over-burdening them.
The variable gender, female being the base category, significantly
influences the final grades of students in managerial accounting course
at alpha = .01 with the obtained p-value (0.0054). The positive
coefficient implies that if the gender of the student is female, then
the probability of getting high final grades increases by about 2.9%.
This result agrees to the findings of Flexer (1984) that the grades of
females exceeded those of the males although the sample males are more
intelligent than the sample females as measured by an IQ test. Female
students are more likely to get high final grades than males in
managerial accounting in DLSU.
Among the course affiliations of student enrolled in managerial
accounting course, with Finance course (MFI) being the base category,
courses under the Accountancy (BSA) and Economics (ECM) programs
significantly influence the final grades of these students. The positive
coefficient of variable BSA means that at alpha = .005, there is a
probability to get a high final grade of about six percent if the
student's course is under the Accountancy program. On the other
hand, at alpha = .10, ECM is significant and implies that there is a
probability of about four percent to get a high final grade in
managerial accounting if the course is under the Economics program. This
is an affirmation of the results of analysis of variance presented in
Table 15.
The results concerning the course validate the findings of Watkins
(1982) about the clear differences in the student's perceptions of
the different departments. Also, Ramsden and Entwistle (as cited in
Watkins, 1982) stated that those students from departments that require
full-time commitments elsewhere, find that time for study was a real
problem. In this light, the students of courses under the Marketing
program (MMG) for instance, might have some other priorities than time
to study in managerial accounting that in turn affect their final
grades. This suggests a possible reason for the final grades mean of
this department to be the lowest among the courses in the college, as
shown in Table 14.
The R-squared from the regression results implies that about nine
percent of the variation in final grades is accounted for by the
variables among number of quizzes, gender and course affiliation.
However, the adjusted R-squared for the degrees of freedom indicates
that the variation in the predetermined factors can explain about 12% of
the variation in the final grades of the students. The percentage of
variability explained was not high, as expected in studies involving
cross-sectional data as this one. Furthermore, the level of the
coefficient of determination could be explained either by the
measurement of errors in the dependent and independent variables, or by
the absence of relevant explanatory variables. These explanatory
variables could be the students' characteristics such as
socio-economic variables, or teachers' characteristics such as
delivery of the subject. Nevertheless, it is interesting that the model
is statistically significant as indicated by the p-values obtained.
To determine whether the model has a linear relationship among the
explanatory variables, Variation Inflation Factor (VIF) test was
performed that ranged from 1.050 to 2.621 and averaged 1.722. Based on
this test, the results of the regression reject the null hypothesis that
there is multi-collinearity. This means that the predetermined factors
are not correlated with each other.
In addition, this study used the Run's test to determine the
state of autocorrelation in the model. There were residuals of 218
positive and 260 negative, resulting to 235 shifts of runs in the
residuals. At 95% confidence interval, the result is within the limits
of 217 and 259 runs, which also indicates the independence of
observations.
Furthermore, White's test for Heteroscedasticity was done at
1% and at 5% significance levels. The results of the test revealed
p-value (0.325808) of F-stat, which is greater than .01 or .05. Thus,
the model does not pose a problem of heteroscedasticity, which means
that the variance of errors remains constant.
CONCLUSIONS
Both the descriptive statistics and regression analysis revealed
that the number of quizzes significantly influences the final grades of
students enrolled in managerial accounting course in DLSU. The
difference between the average final grades of those who had six quizzes
and a midterm exam and of those who had only five quizzes and no midterm
exam is statistically significant. The number of quizzes is negatively
related to the performance of students in terms of final grades. There
is an extremely strong evidence that as the number of quizzes given to
students enrolled in managerial accounting course decreases, their final
grades will increase. This result is consistent with the findings of
Aiken (as cited in Birnbaum, 1977) that grade averages may have been
affected by a reduction in specified degree requirements. This may,
therefore, suggests the need to determine the ideal number of quizzes
that students can comprehend with the limited time allotted for a
course.
However, there is no evidence to reject the null hypothesis that
the average quiz grades of students enrolled in managerial accounting
course who had taken six quizzes and a midterm exam do not differ from
the average quizzes of those who had taken only five quizzes without
midterm exam. While there is a difference of means in average quiz
grades between the two groups, the difference could be attributed to
sampling error.
This study validated the findings of Flexer (1984) that females
would most likely get higher grades than males. Descriptive analysis
done in this study showed that the difference of means in final grades
between females and males is statistically significant. Moreover, in the
regression analysis, the variable gender appeared to be positively
related to the final grades of students enrolled in managerial
accounting course. This suggests that if the student in managerial
accounting is female, then the probability of getting high final grade
increases. It seems that females are more conscientious than males in
their studies of managerial accounting. It can be concluded that there
is a very strong evidence to reject the null hypothesis that gender does
not influence the final grades of students enrolled in managerial
accounting course.
Similar to the findings of Ramsden and Entwistle (as cited in
Watkins, 1982), course affiliation appeared to be a significant
influence on the final grades of students enrolled in managerial
accounting course. Although the differences in achievement varied across
all courses, differences between groups were generally larger than
differences within groups. Findings from this study report a range of
attitudes and behaviors of the students towards managerial accounting
course, which is reflected in their final grades. For instance, the
students of courses under the Marketing program (MMG) might have some
other priorities than time to study in managerial accounting that in
turn affect their final grades. This can also be a possible reason for
the final grades mean of this department to be the lowest among the
courses in the college.
This study found a very strong evidence that the average final
grade of students under the Accountancy (BSA) program is significantly
different from the average final grades of students enrolled in
managerial accounting course majoring in other business courses, except
that of students under the Economics (ECM) program. The average final
grade of ECM students is also significantly different from that of
students under the Marketing program.
BSA students have the tendency to get high final grades in
managerial accounting, followed by ECM students. BSA students
specializing in accounting, and ECM students as well, may be more
enthusiastic in managerial accounting than students majoring in other
courses. This could be attributed to the fact that both BSA and ECM are
highly technical courses. Moreover, this study finds no statistical
evidence that the average final grades of students enrolled in
managerial accounting course belonging to courses other than BSA and ECM
are significantly different from one another.
IMPLICATIONS
The findings of this study about the significance of the three
variables (i.e., number of quizzes, gender and course affiliation) have
implications to educators and grade policy-makers, who are interested in
the assessment of student performance. This study provides evidence that
can aid in developing remedial tools that lead to educational
improvement.
A student might expect the outcome of his or her final grade based
on the relationship between the variables. Reducing the number of
quizzes would most likely increase their grades in managerial
accounting. Females, BSA, and ECM students are more likely to get high
final grades in the course.
The integration of students' personal attributes, knowledge,
skills and attitudes can be viewed as a problem. Nevertheless, teachers
must recognize their differences and have to be encouraged to think
about the processes of how they can assist their students. It should be
possible for all teachers to assess methods and select course
requirements that are challenging but not too much of a burden (Watkins,
1982).
Therefore, this study suggests that the competence of the teachers
should be complemented by developing course requirements and other
courses of actions to improve student achievements. For developing the
requirement concerning quizzes, this suggests the need to determine the
ideal number of quizzes that students can comprehend with the limited
time allotted for a course.
Bowden, Gow and Kember (as cited in Ho, Watkins, & Kelly, 2001)
have grounded their arguments in predictions that if teachers'
conceptions of teaching are developed to a higher level, their teaching
practices should improve accordingly. Teachers must spend time
understanding the learning practices that students need for their course
problems.
Teachers, who are aware that some students encounter difficulties
in some areas, must accompany this knowledge by a drive to consider the
detailed practice of learning in classrooms. This is imperative to be
the goal for all students, whether female or male, or in any course
affiliation. This might entail some appropriate approaches for more
motivation to learn. Students need time to think about the nature of the
course content and their learning processes.
Meanwhile, this study suggests exploring in future research other
factors that possibly affect the grades of students in managerial
accounting course. These include institutional characteristics; student
characteristics (e.g. socio-economic factors, demographic variables);
faculty and student behavior; quality of teacher-student relationships;
teacher's style; learning strategies; prior grade point average;
nature of class lectures; quality of teaching; evaluation procedures;
class size; motivation; and student problems like adolescent problem
behavior and self-financing.
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Table 1: Number of students included in the study
Students in managerial accounting Frequency Percent
course
Enrolled 3rd term 2007-2008
(students with 6 Quizzes and 169 35
Midterm Exam)
Enrolled 1st term 2008-2009
(students with 5Quizzes and no 309 65
Midterm Exam)
Total 478 100
Table 2: Gender of students in the study
Gender Frequency Percent
Male 209 44
Female 269 56
Total 478 100
Table 3: Courses of students in the study
Cumulative
Course Frequency Percent Percent
Accountancy (BSA) 74 15 15
Business Management (BMG) 171 51
Commercial Law (LMG) 30 6 57
Economics (ECM) 29 6 63
Finance (MFI) 56 12 75
Marketing (MMG) 118 25 100
Total 478 100
Table 4: Average Quizzes of students with 6 Quizzes and Midterm Exam
Average Quiz Grade Cumulative
Equivalent Frequency Percent Percent
0.0 27 15.98 15.98
10 42 24.85 40.83
1.5 36 21.30 62.13
2.0 23 13 61 75.74
2 5 28 16.57 92.31
3.0 5 2.96 95.27
3.5 7 4.14 99.41
4.0 1 0.59 100.00
Total 169 100.00
Legend: 4.0 = 97 to 100; 3.5 = 94 to 96; 3.0 = 91 to 93; 2.5 = 87 to
90; 2.0 = 83 to 86; 1.5 = 77 to 82; 1.0 = 70 to 76; 0.0 = below 70
Table 5: Final Grades of students with 6 Quizzes and Midterm Exam
Filial Grade Cumulative
Equivalent Frequency Percent Percent
0.0 23 13.61 13.61
1.0 40 23.67 37.28
1.5 33 19.52 56.80
2.0 31 18.34 75.14
1 5 18 10.65 85.79
3.0 11 6.51 92.30
3.5 9 5.33 97.63
4.0 4 2.37 100.00
Total 169 100.00
Legend: 4.0 = 97 to 100; 3.5 = 94 to 96; 3.0 = 91 to 93; 2.5 = 87 to
90; 2.0 = 83 to 86; 1.5 = 77 to 82; 1.0 = 70 to 76; 0.0 = below 70
Table 6: Average Quiz Grades of students with 5 Quizzes and no Midterm
Exam
Average Quiz Cumulative
Grade Equivalent Frequency Percent Percent
0.0 38 12.30 12.30
10 59 19.09 31.39
1.5 77 24.92 56.31
2.0 57 18.45 74.76
2 5 32 10.36 85.12
3.0 23 7.44 92.56
3.5 14 4.53 97.09
4.0 9 2.91 100.00
Total 309 100.00
Legend: 4.0 = 97 to 100; 3.5 = 94 to 96; 3.0= 91 to 93; 2.5 = 87 to
90; 2.0 = 83 to 86: 1.5 = 77 to 82: 1.0 = 70 to 76: 0.0 = below 70
Table 7: Final Grades of students with 5 Quizzes and no Midterm Exam
Filial Grade Cumulative
Equivalent Frequency Percent Percent
0.0 16 5.18 5.18
1.0 50 16.18 21.36
1.5 83 26.86 48.22
2.0 59 19.09 67.31
2 5 42 13.59 80.90
3.0 26 8.42 89.32
3.5 15 4.85 94.17
4.0 18 5.83 100.00
Total 309 100.00
Legend: 4.0 = 97 to 100; 3.5 = 94 to 96; 3.0 = 91 to 93; 2.5 = 87 to
90; 2.0 = 83 to 86; 1.5 = 77 to 82; 1.0 = 70 to 76; 0.0 = below 70
Table 8: Average Quiz Grades of students
Number of Quizzes/Exam Given
Average Quiz 6 Quizzes and 5 Quizzes and No
Grade Equivalent Midterm Exam Midterm Exam Total
0.0 27 38 65
15.98% 12.30% 13.60%
1.0 42 59 101
24.85% 19.09% 21.13%
1.5 36 77 113
21.30% 24.92% 23.64%
2.0 23 57 80
13.61% 18 45% 16.74%
2 5 28 32 60
16.57% 10.36% 12.55%
3.0 5 23 28
2.96% 7.44% 5.86%
3.5 7 14 21
4.14% 4.53% 4.39%
4.0 1 9 10
0.59% 2.91% 2.09%
Total 169 309 478
100.00% 100.00% 100.00%
Legend: 4.0 = 97 to 100; 3.5 = 94 to 96; 3.0 = 91 to 93; 2.5 = 87 to
90; 2.0 = 83 to 86; 1.5 = 77 to 32; 1.0 = 70 to 76; 0.0 = below 70
Table 9: Comparison of Means of Average Quiz Grades
Std. Std.
Mean Deviation Error
Group 1: Student with 6 78.63 9.87 0.76
quizzes and
midterm exam
(N = 169)
Group 2: Student with 5 79.49 12.36 0.70
quizzes & no
midterm exam
(N = 169)
Difference of Mean 0.86
S.E. of difference 1.035
z value 0.83
p value (two-tailed) 0.4051
Table 10: Final Grades (by number of quizzes)
Number of Quizzes Exam Given
Filial Grade Equivalent 6 Quizzes and 5 Qtiizze? and Total
Midterm Exam No Midterm Exam
0.0 23 16 39
13.61% 5.18% 8.16%
1.0 40 50 90
23.67% 16.18% 18.83%
1.5 33 83 116
19.52% 26.86% 24.27%
2.0 31 59 90
18.34% 19.09% 18.83%
2 5 18 42 60
10.65% 13.60% 12.55%
3.0 11 26 37
6.51% 8.41% 7.74%
3.5 9 15 24
5.33% 4.85% 5.02%
4.0 4 18 22
2.37% 5.83% 4.60%
Total 169 309 478
100.00% 100.00% 100.00%
Legend: 4.0 = 97 to 100; 3.5 = 94 to 96; 3.0 = 91 to 93; 2.5 = 87 to
90; 2.0 = 83 to 86; 1.5 = 77 to 82; 1.0 = 70 to 76; 0.0= below 70
Table 11: Comparison of Means of Final grades (by number of quizzes)
Results of z-test Mean Std. Deviation Std. Error
Group 1: Students with 6 78.07 10.58 0.81
quizzes and
midterm exam
(N=l69)
Group 2. Students with 5 81.70 12.76 0.73
quizzes and no
midterm exam
(N=309)
Difference of Mean 3.63
S.E. of difference 1.09
z value 3.33
p value (two-tailed) 0009 ****
**** statistically significant at [alpha] - .005
Table 12: Final Grades (by gender)
Gender of Student?
Filial Grade Equivalent Total
Female Male
0.0 16 23 39
5.95% 11.00% 8.16%
1.0 47 43 90
17.47% 20.57% 18.83%
1.5 54 62 116
20.07% 29.67% 24.27%
2.0 50 40 90
18.59% 19.14% 18.83%
2.5 41 19 60
15.24% 9.09% 12 55%
3.0 28 9 37
10.41% 4.31% 7.74%
3.5 17 7 24
6.32% 3.35% 5.02%
4.0 16 6 22
5.95% 2.87% 4.60%
Total 269 209 478
100.00% 100.00% 100.00%
Legend: 4.9 = 97 to 100; 3.5 = 94 to 96; 3.0 = 91 to 93; 2.5 = 87 to
90, 2.0 = 83 to 86; 1.5 = 77 to 82; 1.0 = 70 to 76; 0.0 = below 70
Table 13: Comparison of Means of Final Grades (by gender)
Results of z-test Mean Std. Deviation Std. Error
Group 1: Mile (N=209) 78 51 11.53 0.80
Group 2: Female (N=269) 81.90 12.42 0.76
Difference of Mean 3.39
S.E. of difference 1.10
z value 3.09
p value (two-tailed) .0020 ****
**** statistically significant at [alpha] - .005
Table 14: Means of Final grades of students (by course)
Courses N Final Grade (Mean) Rank
Accountancy (BSA) 74 85.94 1
Economics (ECM) 29 82.33 2
Business Management (BMG) 171 79.95 3
Commercial Law (LMG) 30 79.20 4
Finance (MFI) 56 78.80 5
Marketing (MMG) 118 78.09 6
Total 478
Table 15: ANOVA of Final Grades (by course)
Source of Sum of Degrees of Mean
Variation Squares Freedom Square F p-value
Between Groups 3,227.52 5 645.503 4.46 .0006 ****
Within Groups 6S.310.75 472 144.726
Total 71,538.27 477
P-values for pair wise t-tests
COURSES MMG MFI LMG
Average
Final
Grade
(by course) 78.l 78.8 79.2
MMG 78.1
MFI 78.8 .7161
LMG 79.2 .6530 .8843
BMG 79.9 .1984 .5372 .7538
ECM 82.3 .0899 * .2007 .3183
BSA 85.9 .0000135 **** .0009 **** .0099 ***
COURSES BMG ECM BSA
Average
Final
Grade
(by course) 79.9 82.3 85.9
MMG 78.1
MFI 78.8
LMG 79.2
BMG 79.9
ECM 82.3 .3246
BSA 85.9 .0004 **** .1715
* statistically significant at a = .10
*** statistically significant at a = .01
**** statistically significant at a = .005
MMG = courses under Marketing Program
MFI = courses under Finance Management Program
LMG = courses under Commercial Lair Program
BMG = courses under Business Management Program
ECM = courses under Economics Program
BSA = courses under Accountancy Program
Table 16: Regression Results Summary for the Model
Variable OLS Estimate Std Error t-Stat
Constant (B1) 100.5645 6.081319 16.53663
Number of quiz (Q) -4.194928 1.108776 -3.783386
Gender (G) 2.946450 1.054326 2.794628
BSA (C1) 6.151591 1.988243 3.093984
ECM (C2) 4.413296 2.616831 1.686504
BMG (C3) 0.120065 1.733411 0.069265
MMG (C4) -1.376091 1.832792 -0.750817
LMG (C5) -1.012455 2.536872 -0.399096
S.E. of regression 11.13954
R-squared 0.090878
Adjusted R-squared 0.077309
Variable OLS Estimate p-value
Constant (B1) 100.5645 0.0000
Number of quiz (Q) -4.194928 0.0002 ****
Gender (G) 2.946450 0.0054 ***
BSA (C1) 6.151591 0.0021 ****
ECM (C2) 4.413296 0.0924 *
BMG (C3) 0.120065 0 9448
MMG (C4) -1.376091 0.4531
LMG (C5) -1.012455 0.6900
S.E. of regression 11.13954
R-squared 0.090878
Adjusted R-squared 0.077309
* statistically significant at a = .10
*** statistically significant at a = .01
**** statistically significant at a = .005
