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Factors Affecting Shifter’s Population


Over the years there have been growing concerns of the students in minimizing the rising BSA population shifters. Like other universities, FEU Diliman is experiencing a high number of BSA students’ shifters and low academic performance in accounting course. Comments and voiced of sentiments of the shifters’ and academics led the researcher to question the factors affecting the shifters’ population and if the problem exists with the course.

Broad Field of Accountancy requires varying levels of competence, skills and intellectual abilities. According to the Theory of Intellectual Abilities (Sternberg, 1985; 1986:23), three kinds of intellectual abilities exist, namely analytical, creative and practical abilities. Measures of abilities tend to focus mainly on analytical abilities, whereas all three types of abilities need to be regarded as equally important especially in the course of BS Accountancy.

Several accounting organizations such as the American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA), and the Institute of Management Accountants (IMA), as well as educators and professionals, are among those advocating the importance of the FCA (Geiger and Ogilby, 2000; Pincus, 1997; Vangermeersch,1997; the Accounting Education Change Commission, 1996; AAA, 1986).

Background of the Study

Far Eastern University Diliman organizes on a trimestral school calendar that makes it possible for all baccalaureate degree programs, except the Accountancy to complete in three years. Trimesters are 13 weeks each with 52 class contact hours for every three-unit subject.

At present, the College offers five degree programs namely, Bachelor of Science in Accountancy, and Information Technology; and Bachelor of Science in Business Administration, majors in Financial Management, Operations Management and Marketing. The estimated population of college department is approximately 1,200 students.

Bachelor of Science in Accountancy (BSA) is one of the most comprehensive courses in all universities. It is a program composed of subjects in accounting (financial, public and managerial), audit, administration, business laws and taxation. Its primary focus is not limited to business subjects, but to other fields as well, such as banking and finance, government, social services, education, and more.

The primary goal of accounting education in FEU Diliman is to produce competent professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing changes that they will meet later as professional accountants, it is essential that students develop and maintain an attitude of learning to maintain their competence later as professional accountants.

In order for the University to achieve such mission, they implemented a new retention program. Accountancy tightens retention rules. The college decided to be stricter in screening the students. This is more of a ‘streamlining’ on who deserves to get into Accountancy. After completion of the program and passing the CPA licensure examination, the graduates can pursue a career in accountancy and related professions among the four major fields of accountancy: public practice, commerce and industry, government and education.

Every year, the range of students entering the said course is 150 to 200, however, by the end of every trimester BSA population is cut by 50% percent and continuously declining and the shifter’s population increases.

Accountancy students are aware of the policy implemented in FEU Diliman to maintain a grade not lower than 2.5 that makes them more focused and committed in their studies, however, there are factors affecting BSA students to shift to another course. Every term faces by BSA students seem like a judgment that

There are various factors that can influence a student in their academic performance whether negative or positive. And these factors will be discussed formally in this research paper.

Statement of the Problem

This study aims to identify The Factors which affect the Shifters Population of BSA students in FEU Diliman S.Y. 2012-2013. Specifically, this study will attempt to answer the following questions: 1. Profile of the respondents (name, gender, year shifted)\

2. Why did they choose BS in Accountancy?
3. Who influenced them to take the course BSA?
4. What are their grade ranges before they shift?
5. What are the common problems of the BSA students that lead them to shift courses? 6. What are the factors affect the shifter’s population of BSA students in FEU Diliman? 7. What leads these factors to affect the shifters’ population? 8. What actions did they take to improve academic performance? 9. How did they cope up with the shifting event happened?

10. Were they satisfied now?

Objectives of the Study

The main purpose of this research is to determine the factors which affect the Shifters’ Population of BSA students in FEU Diliman S.Y. 2012-2013. Specifically, this research attempts to answer the following objectives: 1. To find out the common reason why BSA students shift to another courses and how this affects their studies. 2. To produce a research-based data on why shifters’ population of BSA students keep on increasing.

3. To draw up list of problems of BSA students with their major subjects. 4. To understand why BSA students decided to shift to another course. 5. To determine what improvement was made for academic performance of the respondents.

Significance of the Study

The purpose of this study is to determine the factors which affect the shifters’ population of BSA students in FEU Diliman S.Y. 2012-2013. College students may be able to understand how to balance their life to achieve goal. This study is significant because it shows valid data and information that are helpful for every college students. Furthermore, it is beneficial to the following people who may read and analyze this study.


This study can be helpful for the development and improvement of the school’s curriculum. By this study they can identify the factors which results to increase the shifters’ population. And by this, they can construct solutions for higher standard of knowledge.


This study is significant especially to the students in Bachelor of Science in Accountancy; they will have information about the factors which affect the shifters’ population. In this case, they can avoid factors which can be negative to their academic performances that may lead them to shift course. And with this, population of shifters will be minimized.


This research contains information relevant for faculty. By reading and analyzing this study, they can understand the root of shifting. And can either help the students by improving their teaching skills and strategies or by guiding them toward a better future.


Parents are the most affected in the case of shifting because they have already dreamed about their child’s success, paid tuition fees and formulated high expectations. This study help them understand why BSA students shift courses, and can guide, support, and help their child cope up or avoid shifting.

•BSA students who shifted course
Social Cognitive Theory
Time Management
Effort distribution
Research-base application
Written Activities with citationsSurvey
Questionnaire about their experience being BSA
Personal Factor
Activities involving unpleasant academic performance
Factors affecting the shifters’ population

Scope and Limitations

This study presents the factors which affect the shifters’ population of BSA students in FEU Diliman covers only the batch of BSA students for S.Y. 2012-2013. Any development and changes that may occur outside the covered year and course excluded from this study. The study covers all Bachelor of Accountancy on all year levels.

Definition of Terms

1.Bachelor of Science in Accountancy – (BSA) program is composed of subjects in accounting ( financial, public, managerial), audit, administration, business laws and taxation. Its primary focus is not limited to business subjects, but to other fields as well, such as banking and finance, government, social services, education, and more. 2.Factors – A constituent or element that brings about certain effects or results, or indicates a specific multiple, number, or quantity. 3.FAC – First Accounting Course curriculum.

4.Shifting – To transfer from one course to another.