RESEARCH PAPER No.___2012
COMPARATIVE STUDY: CONTRACTUAL AND REGULAR ACCOUNTANCY INSTRUCTORS PROVIDING QUALITY EDUCATION
Mark John M. Rivera, Raquel D. Layaoen, Nikki L. Taporco, and Ms. Lerma B. Bautista
ACCOUNTING RESEARCH
“We envision
SLU as an
excellent
missionary
and
transformative educational institution zealous in developing human
resources imbued with the Christian Spirit and who are creative,
competent and socially involved.”
SCHOOL OF ACCOUNTANCY AND BUSINESS MANAGEMENTSAINT LOUIS UNIVERSITY
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PHILIPPINES
OCTOBER 2012
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Saint Louis UniversitySchool of Accountancy and Business Management
Department of Accountancy
APPROVAL SHEET
This thesis entitled COMPARATIVE STUDY: CONTRACTUAL AND REGULAR ACCOUNTANCY INSTRUCTORS PROVIDING QUALITY EDUCATION has been prepared and submitted by Mark John M. Rivera, Raquel D. Layaoen, and Nikki L. Taporco in partial fulfillment of the requirements for the degree Bachelor of Science in Management Accounting has been examined and is recommended for acceptance and approval for oral examination.
LERMA BAUTISTA, CPA, MBAAdviser
PANEL OF EXAMINERS
Approved by the Committee on Oral Examination on September 13, 2012.
WILLIAM SABALA, CPAChairperson
JOSEPH MENDOZA, CPA, MBA LERMA BAUTISTA, CPA, MBA Member Member
ACCEPTED AND APPROVED in partial fulfillment of the requirements for the degree Bachelor of Science in Management Accounting.
MARC OLIVER B. CASTAÑEDA, CPA, MSBA REYNALDO S. BAUTISTA, CE, MBM, DMHead, Department of Accountancy Dean
School of Accountancy and Business Management School of Accountancy and Business ManagementSaint Louis University, Baguio City Saint Louis University, Baguio City
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COMPARATIVE STUDY: CONTRACTUAL AND REGULAR ACCOUNTANCY INSTRUCTORS PROVIDING QUALITY EDUCATION
Mark John M. Rivera0915-6267-286, [email protected]
Raquel D. Layaoen0926-4079-920, [email protected]
Nikki L. Taporco0917-5790-024, [email protected]
Ms. Lerma B. Bautista
School of Accountancyand Business ManagementSaint Louis University
Keywords:Contractual Accounting instructors, Regular Accounting Instructors, Quality education,
Accountancy Students
ABSTRACT: The purpose of this study is to determine if there is a difference between the two groups of instructors: contractual and regular employed in the School of Accountancy and Business Management (SABM) in terms of the quality of education they provide. A survey-based descriptive-comparative research design was used. The study was carried on Management Accounting and Accountancy student’s perceptions, specifically senior students, as receivers of the education provided by the instructors. The weighted mean and T-test for two samples assuming equal variances were used to confirm the research hypotheses. The findings of the study allowed the researchers to reject their null hypothesis, which is, there is no significant difference between the quality of education provided by contractual and regular accounting instructors. The focus of the study was the instructors at Accounting Department, SABM only. Since respondents were from Management Accounting and Accountancy students only, the findings cannot be generalized to all instructor members of SLU, or even all the instructor members of SABM.
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Table of Contents
Approval Sheet i
Title Page ii
Abstract ii
Table of Contents iii
Chapter 1: Introduction 1
Background of the Study 1
Statement of the Problem 2
Research Paradigm 3
Conceptual Framework and Design 3
Assumptions of the Study 3
Hypothesis 4
Scope and Delimitation 4
Significance of the Study 4
Chapter 2: Research Design and Methodology 4
Research Design 4
Population of the Study 4
Sampling Design 5
Data Gathering Tools 5
Statistical Treatment of Data 5
Statistical Tools 6
Chapter 3: Results and Findings 6
Chapter 4: Conclusions and Recommendations 11
Conclusions 11
Recommendations 12
Acknowledgment 12
Authors’ Biography 14
References 15
Appendices 16
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I. INTRODUCTION
Background of the Study
“The rise in non-standard or atypical workers, such as part-time, fixed-term, and temporary (dispatched) workers, has become a hot issue in labor law and labor market policy across the world”. (Blanpain, et. al, 2010) Fixed-term employment or popularly known as contractual employment has been a debated issue in the country.
In the Philippine setting, contractual employment became a norm in many industries such as retail and manufacturing. When an employer and an employee entered into a contract of employment where the term is fixed, it is said to be a fixed-term or contractual employment. The Supreme Court first recognized it on 1977, in the case of Bibosa vs. Victorias Milling, and formalized it as type of employment on 1990 in the case of Brent School vs. Zamora. (Ong, 2001)
This kind of employment is said to be a way of the employer to prevent its employees to acquire regular status because of the cost of maintaining them. But such contractual employment is not against the law or public policy even if it is not mentioned in the Labor Code of the Philippines. (Azucena, 2007)
The increasing population of students attending the college is one of the compelling reasons for the use of part-time contractual. (Guppa, Austin, Trice, 1992) Therefore, as the enrolment population of Saint Louis University increases through the years, they are now employing contractual faculty members.
Being a contractual instructor has disadvantages which include the following:
unguaranteed continuance of the employment in the institution; if there are benefits available to them, they are few; and the pay per class may be less than that of a regular faculty member. (Ronquillo, et. al, 2009).
On the other hand, a faculty is considered a regular/full time when he or she is appointed as such and carries a load of at least 18 units (SLU Faculty Handbook). Regular instructors are assured of security of tenure and have benefits that contractual employees are not enjoying like free tuition fee for their child.
Research suggests that contractual faculties rely on traditional teaching performance. Therefore, they often fail to incorporate new methods of teaching (Digranes & Digranes, 1995). The data drawn from national studies of professional development programs for two-year college faculty revealed that contractual employees who engage in professional development activities use the same methods of teaching as regular instructors (Impara, Hoener, Clowes & Alkins, 1991; Kelly, 1992) which is contradictory to the claim that contractual and regular faculties use different teaching methods.
In Saint Louis University, contractual instructors were observed to be new in the accounting field since they are usually younger than the regular instructors (Ronquillo, et. al., 2009). The experience of accounting instructors in accounting field is important because it affects the quality of education they provide to the students.
Quality of education does not yet have a concrete definition because of different views regarding it. To some, a quality school must have staff that are highly paid and a low student-teacher ratio, to others,
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one which is spending large amount of money on modern technical learning aids, or one which is introducing innovations in techniques, materials, and curricula. (Weinfeld, 1966)
According to UNESCO, “An education system that aims to offer a quality education for all young people should be able to count on teachers who are well trained and adequately paid.” In this statement the UNESCO implies the importance of teachers in providing a quality education.
Instructors’ role as educators have a significant impact in the development of students as learners (Ejercito, 2010) and the learning of the students can be directed and facilitated by them (Binamira & Amparo, 2010).
Instructors’ usage of time and resources in classroom is important to optimize learning opportunities for students and to engage students in successful learning. And “without resources, the whole teaching process could be very boring, and there would be no information that backs up the topic that the teacher would be working on” (Copus), thus the understanding of students to the lessons would be affected.
Some research also appears to conclude that part-time contractual are less effective teachers than full-time regular teachers (Spangler, 1990). Therefore this would affect the quality of education provided to students.
This study is conducted to compare contractual and regular accounting instructors who are part in providing quality education since there is a significant percentage of the faculty members in SLU who were employed the past five (5) years
or more who are still classified as contractual (Laigo, 2011).
Statement of the Problem
Specifically, the researchers will seek answers to the following questions:
1. What is the profile of the students in terms of?
a. Genderb. Course
2. What is the level of Quality of Education provided by Contractual Accounting Instructors in terms of?
a. Proper usage of time and resourcesb. Effectiveness of Teaching Methodsc. Mastery of the lessonsd. Difficulty of exam, quizzes,
seatworks, etc.
3. What is the level of Quality of Education provided by Regular Accounting Instructors in terms of?
a. Proper usage of time and resourcesb. Effectiveness of Teaching Methodsc. Mastery of the lessonsd. Difficulty of exam, quizzes,
seatworks, etc.
4. Is there a significant difference between the quality of education provided by contractual accounting instructors and regular instructors as perceived by the respondents?
5. If there is a significant difference, then what group of instructors provides a better quality of education?
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Research Paradigm
Conceptual Framework and Design
"The true function of college teaching is to provide the best stimuli so the best learning
may take place." This statement is strengthened by the prevailing assumption that a good teacher makes a good student. (Bustos- Orasa 2008). To obtain optimum benefit, a learner must have a professor, who is punctilious in achieving perfection responsibly. Thus, an educator must be proficient, and possess complex expertise to be able to prepare a superb lesson and instruction.
Excellence would always encircle the community of education as a means. The importance of an educator's mastery of the subject matter defines the intensive scope a student understood. Many have come to an institution learning that it hatches golden eggs. Teachers in the university are vital to this manifestation because they are the ones imparting information to students.
Accordingly, this study will compare the level of quality of education provided by both regular and contractual accounting instructors as perceived by the senior accountancy students. The independent variables identified would include the employment status of the students' accounting instructors. While the dependent variable includes the quality of education provided by contractual and regular accounting instructors in terms of proper usage of time and resources, effectiveness of teaching methods, mastery of the lessons, and difficulty of exams quizzes, seatworks, etc.
Assumptions of the Study
1. The fourth year BSMA and BSAc students regarded in this research as respondents were believed to have knowledge sufficiently needed to judge the level of excellence provided by contractual accounting instructors.
EXPECTED OUTPUT
Comparison of the quality of education provided by contractual and regular
accountancy instructors
INDEPENDENT VARIABLE
Employment status of accounting instructors A. ContractualB. Regular
DEPENDENT VARIABLE
The quality of education provided by contractual and regular accounting instructors in terms of:
a. Proper Usage of time and resources
b. Effectiveness of Teaching Methods
c. Mastery of the lessonsd. Difficulty of exams, quizzes,
seatworks, etc.
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2. The fourth year students as respondents were expected to have been through with many accounting subjects and learn in diverse way. Hence, most of them were currently or previously under a contractual instructor and they can identify who are contractual instructors.
3. The contractual accounting instructors referred in this study, were new to the practice of accountancy in the academe.
Hypothesis
There is no significant difference between the quality of education provided by contractual and regular accounting instructor in terms of:
a. Proper Usage of Time and Resourcesb. Teaching Methodsc. Mastery of Lessonsd. Difficulty of exams, quizzes, seatworks, etc.
Scope and Delimitation
The coverage of the study was limited to fourth year SLU Management Accounting and Accountancy students, who have already taken enough accounting subjects to provide information needed for the benefit of the study. The selected students were those enrolled in the 1st semester of the School Year 2012–2013.
Significance of the Study
Contractual and Regular Accounting instructors will be provided with information on the views of the accountancy students regarding the quality of education acquired from them.
The result of the study will also be beneficial for the school in developing a demonstration to the highest degree or level of standard along the areas of instruction, research and extension, and to provide an institutional leadership in all aspects of excellence in the Accountancy Education.
This study can be utilized by students of both undergraduate and graduate to continue a related research from the information established or by means of which future researchers can use this study for similar researches.
II. RESEARCH DESIGN AND METHODOLOGY
Research Design
The researchers made use of the descriptive-comparative method of research. The descriptive method was used because it involved fact-finding with adequate interpretation. The true meaning of the data were collected and reported from the point of view of the object and the basic assumption of the research. Comparative research design was also utilized since the study involved comparing the quality of education provided by the contractual and regular accounting instructors.
Population of the Study
The respondents of the study were the fourth year students taking up Bachelor of Science in Management Accounting and Bachelor of Science in Accountancy enrolled in the first semester of the school year 2012-2013 in the School of Accountancy and business management (SABM), Maryheights campus, Saint Louis University, Baguio City. Table 1 shows the population of the fourth year
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Management Accounting and Accountancy Students in terms of their size.
Table 1.
BSAc 4 362BSMA 4 470TOTAL 832*Source: Dean’s Office
The data on the population of this study (in terms of their size) were taken from the enrolment statistics record provided by the dean’s office, Saint Louis University. The respondents were chosen on the basis of their year level. They were the 4th year students of the said courses.
Sampling design
The sample size of the population was determined by making use of the Slovin’s formula. The formula is provided as follows:
n= N1+N e2
Where: n = the sample size N = the population size (832) e = desired margin of error (5%)
n= 8321+832 ¿¿
The sample size used shown above is 270.13, but the researchers considered 271 students which is congruent to the exact sample size calculated.
Data Gathering Tool
The researchers made use of questionnaire as the primary data-gathering tool for the study. The questionnaire was prepared based on the research paradigm and in consultation with their thesis adviser. The questionnaires
were floated to fourth year BSAc and BSMA students of SABM. The data-gathering tool consists of the profile of the respondents and the question about how instructors, whether contractual or regular, provide quality education. Included also in the questionnaire is the letter to the respondents, which contains the title of the research, the purpose of the study and the assurance of confidentiality of the data that was gathered.
Statistical Treatment of Data
The data gathered were tallied, classified and subjected to descriptive analyses. In the interpretation of the data, the researchers used the Likert four-point rating scale. The following arbitrary values and their respective descriptive equivalents were used:
Table 2Likert Four-Point Rating Scale
Arbitrary ValuesStatistical Limits
Descriptive equivalents
D (4) 3.25-4.00 Very EvidentC (3) 2.5-3.24 EvidentB (2) 1.75-2.49 Quite EvidentA (1) 1.00-1.74 Not Evident
The items in the questionnaire constituting negative statement under various indicators of quality of education were treated inversely with the arbitrary values presented in table 2. The negative statements include: items 4, 6 and 7 under Usage of Time and Resources; item number 2 under Mastery of Lessons; and items number 4 and 6 under Difficulty of Exams, Quizzes, Seatworks, etc.
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Statistical Tools
Weighted Mean. Weighted mean is an average computed by giving different weights to some of the individual values. Presented below is the formula in computing the abovementioned:
μ= Σfxn
Where: µ = weighted meanΣ = summationf = number of responsesx = weight assigned to the scalesn = number of respondents
T-test. A t-test compares two samples of test data. It helps determine if the means/averages are the same or different from each other. It was used in the study to determine if there is significant difference in the student’s perceptions on the quality of education provided by the contractual and regular accounting instructors and the students’ academic performance under those instructors..
III. RESULTS AND FINDINGS
Table 1a. Profile of respondents in terms of their Gender
GENDER Number. of Respondents
Percentage
Male 87 32.10%Female 184 67.90%Total 271 100%
Tables 1b. Profile of students grouped according to their Course
COURSE Number of Respondents
Percentage
Management Accounting
154 56.83%
Accountancy 117 43.17%Total 271 100%
Tables 1a and 1b reflect the first statement of the problem which is finding the profile of the respondents. The students were grouped according to their gender, academic performance and course. Table 1a presents that majority of the respondents were female. Table 1b reflects that large portion of the sample size were Management Accounting majors.
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Table 2a. Comparison of Students’ Perception on the individual items of the Indicators of Quality of Education
Quality of Education Indicators - EXPANDED Instructors’ Employment StatusRegular Contractual
Mean QI Mean QII. Proper usage of time and resources
1. Comes to class on time and never been late2. Always present and never been absent3. Utilizes all the resources available to him/her4. Dismiss students early5. Finishes what is supposed to be discussed on time6. Leaves the room for some unreasonable purpose7. It took so long to return the checked papers
2.5313652.6863472.7896682.5571962.98155
2.8966792.468635
EEE
QEE
QEE
2.8597792.9483392.7638382.6494462.8339482.97048
2.686347
EEE
QEE
QEQE
II. Effectiveness of Teaching Methods1. Have students listen and participate in interactive lectures2. Gives assignment regularly3. Gives group projects4. Gives in-class group activities5. Gives outside reading assignments6. Having students solve on the board7. Have students conduct a report8. Creates and environment conducive to learning9. Enthusiastic in teaching10. Encourage students to study well and pursue excellence11. Students are disciplined while at the class
2.9483392.5940962.2952032.5756462.7822883.0996312.6236162.8966792.8856093.03321
3.095941
EE
QEEEEEEEEE
2.6605172.4981552.2472322.6014762.5498152.7638382.4169742.7011072.9225092.99631
2.605166
ENEQEEEE
QEEEEE
III. Mastery of Lessons1. Discussion is thoroughly planned2. Depends solely on the textbook3. Updated with current trends in accounting profession4. Seems to be specialized in our accounting subject5. Can intelligently answer questions asked by students6. Gives additional information regarding the subject matter7. Knows other related standards regarding our lessons
3.1143912.5498153.2214023.3653143.3025833.3173433.24723
EQEE
VEVEVEVE
2.8302582.1881922.99262
2.7933582.7896682.9298892.852399
EEEEEEE
IV. Difficulty of Exams, Quizzes, Seatworks, etc.1. Gives subjective tests (essay)2. Gives challenging seatworks, quizzes, exams, etc.3. Strict while administering the seatworks, quizzes, exams, etc.4. Has an image of “sure-pass” instructor5. Makes sets to avoid cheating or leakages during examinations6. Lenient in checking exams, quizzes, seatworks, etc.7. Gives seatworks, quizzes, exams, etc. that can be answered within a reasonable allotted time
2.1845023.3726943.02583
2.8413282.9225092.226583
2.752768
QEVEE
QEEE
E
2.1439113
2.8671592.5793362.5867162.317343
2.841328
QEEE
QEEE
ELegend: NE = Not Evident; QE = Quite Evident; E= Evident; VE = Very Evident
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In table 2a, the four indicators of quality education were divided into items that were asked to be ranked by the respondents Very Evident, Evident, Quite Evident to Not Evident. The said items were summarized by getting their means using the Likert four-point rating scale. The following are the -findings:
Under Usage of Time and Resources, both instructors, contractual and regular, received the same interpretation for every item except item 7. Tardiness (comes to class on time and never been late, as put in the questionnaire), attendance (always present and never been absent) and utilization of resources (utilizes all the resources available to him/her) were ranked as Evident; early dismissal is ranked as Quite Evident but the researchers treated the item inversely since it is a negative; the fifth item which is finishing what is supposed to be discussed on time is interpreted to be evident; the sixth item (leaves the room for some unreasonable purpose) is interpreted as Quite Evident for the same reason with item 4 (dismiss us early); in item 7, the regular accounting instructors evidently took them so long to return the checked papers while the contractual accounting instructors quite evidently took them so long to return the checked papers.
For the second indicator, effectiveness of Teaching Methods, the items under it mostly received evident for both contractual and regular instructors as their mean which are the following: Have students listen and participate in interactive lectures, Gives in-class group activities, Gives outside reading assignments, Have students solve on the
board, Creates an environment conducive to learning, Enthusiastic in teaching, encourages students to study well and pursue excellence and Have students discipline inside the classroom; while the second item (Gives assignments regularly) the regular instructors were observed by the respondents, as interpreted from the mean, as Evident in giving assignments regularly while contractual instructors are Not Evident in doing so; both contractual and regular instructors were Quite Evident for item 3 which is giving group projects; the regular instructors were Evident for item 7 (Have students conduct a report) while contractual instructors were Quite Evident.
Under Mastery of Lessons, it is interpreted that it is Evident that both regular and contractual instructors plan their discussions thoroughly (item 1, Discussion is thoroughly planned); the dependence of instructors solely on the textbook were interpreted as Quite Evident for regular instructors and Evident for contractual instructors as it is treated inversely; both Contractual and regular instructors were perceived to be Evident in item 3 which is updated with current trends in accounting profession; item 4 (Seems to be specialized in accounting subjects), item 5 (Can intelligently answer questions asked by students), item 6 (Gives additional information regarding the subject matter) and item 7 (Knows other related standards regarding the lessons) were all perceived to be Very Evident for regular instructors and Evident for contractual instructors.
Under Difficulty of Exams, Quizzes, Seatworks, Etc., the first item, which is
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Gives subjective tests, is interpreted as Quite Evident for both contractual and regular instructors; according to the interpretation it is Very Evident that regular instructors give challenging seatwork, quizzes, exam, etc. and Evident only for the contractual instructors; it is Evident that both contractual and regular instructors are strict while administering the seatwork, quizzes, exams, etc.; it is Quite Evident for both instructors that they have an image of “sure-pass” instructors which were treated inversely because this item is a negative
statement; it is Evident basing from the interpretation that both instructors make sets to avoid cheating or leakages during examinations; lenient in checking exams, quizzes, seatworks, etc. were both evident for contractual and regular accounting instructors which were treated inversely because the statement is negative; and the last item which is giving seatworks, quizzes, exams, etc. that can be answered within a reasonable allotted time were both evident for the contractual and regular accounting instructor.
Table 2b. Comparison of Students’ Perception on the Indicators of Quality of Education (as a whole)
Quality of Education Indicators
Instructors’ Employment StatusT-Calculated T-Critical Qualitative
InterpretationRegular ContractualMean QI Mean QI
I. Proper usage of time and resources
2.6932 E 2.816025 E -3.34931 1.964367 S
II. Effectiveness of Teaching Methods
2.802751 E 2.633009 E 4.626077 1.964367 S
III. Mastery of Lessons 3.170796 E 2.768055 E 9.970194 1.964367 S
IV. Difficulty of Exams, Quizzes, Seatworks, etc.
2.640485 E 2.549288 E 3.63625 1.964367 S
OVERALL 2.853206 E 2.699608 E 2.132792 1.998179 S
Legend: E = Evident, S = Significant, QI = Qualitative Interpretation
Table 2b shows the mean, qualitative interpretation, t-calculated and t-critical for the four quality education indicators for contractual and regular instructors, which are proper usage of time, effective teaching methods, and mastery of lessons and
difficulty of exams, as perceived by the fourth year Accountancy and Management Accounting students. The overall quality of education provided to students is also shown in the abovementioned table.
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Each item of the quality of education indicators is qualitatively interpreted to be evident for both regular and contractual accounting instructors. Even if those indicators are evident to both group of instructors, it does not mean that there is no difference between them. That is why the t-test is used to further test if the means are significantly different.
The t-calculated per indicator is greater than their t-critical which means that there is a significant difference between contractual and regular instructors in terms of Proper Usage of Time and Resources, Effectiveness of Teaching Methods, Mastery of Lessons, and Difficulty of Exams, Quizzes, Seatworks, etc. The comparison of the overall quality of education provided to the students by contractual and regular accounting instructors also resulted to a significant difference of which regular accounting instructors has higher mean.
For further analysis of the table above, the result of t-test is shown below:
I. PROPER USAGE OF TIME AND RESOURCES
RESULT: SIGNIFICANT DIFFERENCE
II. EFFECTIVENESS OF TEACHING METHODS
t-Test: Two-Sample Assuming Equal Variances
Regular
InstructorsContractual Instructors
Mean 2.802751 2.633009Variance 0.19266 0.172196Observations 271 271Pooled Variance 0.182428Hypothesized Mean Difference 0df 540
t Stat 4.626077P(T<=t) one-tail 2.34E-06
t Critical one-tail 1.64768P(T<=t) two-tail 4.67E-06
t Critical two-tail 1.964367 RESULT: SIGNIFICANT DIFFERENCE
III. MASTERY OF LESSONS
t-Test: Two-Sample Assuming Equal Variances
Mean 3.170796 2.768055Variance 0.220003 0.222193Observations 271 271Pooled Variance 0.221098Hypothesized Mean Difference 0df 540t Stat 9.970194P(T<=t) one-tail 6.63E-22t Critical one-tail 1.64768P(T<=t) two-tail 1.33E-21t Critical two-tail 1.964367
RESULT: SIGNIFICANT DIFFERENCE
t-Test: Two-Sample Assuming Equal Variances
Regular
Instructors Contractual Instructors
Mean 2.6932 2.816025Variance 0.182169 0.182279Observations 271 271Pooled Variance 0.182224Hypothesized Mean Difference 0df 540t Stat -3.34931P(T<=t) one-tail 0.000433t Critical one-tail 1.64768P(T<=t) two-tail 0.000867t Critical two-tail 1.964367
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IV. DIFFICULTY OF EXAM, QUIZZES, SEATWORKS, ETC.
t-Test: Two-Sample Assuming Equal Variances
Regular
Instructors Contractual Instructors
Mean 2.640485 2.549288Variance 0.086143 0.084315Observations 271 271Pooled Variance 0.085229Hypothesized Mean Difference 0df 540t Stat 3.636253P(T<=t) one-tail 0.000152t Critical one-tail 1.64768P(T<=t) two-tail 0.000303t Critical two-tail 1.964367
RESULT: SIGNIFICANT DIFFERENCE
V. OVERALL
t-Test: Two-Sample Assuming Equal Variances
RegularContractua
l
Mean2.85320
6 2.699608
Variance0.10875
8 0.05721Observations 32 32
Pooled Variance0.08298
4Hypothesized Mean Difference 0df 62
t Stat2.13279
2
P(T<=t) one-tail0.01845
4
t Critical one-tail1.66980
4
P(T<=t) two-tail0.03690
9
t Critical two-tail1.99897
1 RESULT: SIGNIFICANT DIFFERENCE
Summary of Findings
1. In the number of respondents, 62.90% were female and the rest of the ratio was male. It also exhibited that 56.83% were taking up BSMA and the other portion was BSAc students.2. The means of the four quality of education indicators ranges from 2.5 to 3.24 under Likert Four-Point Rating Scale for contractual instructors. Furthermore, under contractual instructors, the mean for Proper Usage of Time and Resources is greater than the mean for regular instructors.
3. The means of the four quality of education indicators for the regular instructors qualified under the statistical limits 2.5 to 3.24 of the Likert Four-Point Rating Scale. Furthermore, the means for Effectiveness of Teaching Methods, Mastery of the Lessons, and Difficulty of Exams, Quizzes, Seatworks, etc. were respectively greater than the means for contractual instructors.
4. The T-Calculated for the four quality of education indicators is greater than the T-Critical respectively.
5. The computed overall mean for regular accounting instructors is greater than the overall mean for the contractual accounting instructors.
IV. CONCLUSIONS AND RECOMMENDATIONS
Conclusions
Based on the summary of results and findings, the researchers came up with the following conclusions:
1. Most of the respondents were female, and taking up BSMA.
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2. Contractual accounting instructors were evidently providing quality of education in terms of: Proper Usage of Time and Resources, Effectiveness of Teaching Methods, Mastery of the Lessons, and Difficulty of Exams, Quizzes, Seatworks, etc.
3. Regular accounting instructors were evidently providing quality of education in terms of: Proper Usage of Time and Resources, Effectiveness of Teaching Methods, Mastery of the Lessons, and Difficulty of Exams, Quizzes, Seatworks, etc.
4. There is a significant difference between the quality of education provided to students by the contractual and regular accounting instructors in terms of:
a. Proper Usage of Time and Resources, of which contractual accounting instructors were perceived to be better.
b. Effectiveness of Teaching Methods, of which regular accounting instructors were more effective.
c. Mastery of Lessons, of which regular accounting instructors have more mastery or proficiency.
d. Difficulty of Exams, Quizzes, Seatworks, etc., of which regular accounting instructors were giving more challenging exams, quizzes, seatworks, etc.
5. Overall, regular accounting instructors provide better quality education than contractual accounting instructors.
Recommendations
Basing from the conclusions, the researchers formulated the following recommendations:
a. The Department of Accountancy should devise a way to check whether the instructors finished the required topics under the syllabus within a reasonable time frame to achieve more proper utilization of time.
b. The instructors should only teach subjects that they have expertise and experience which they acquire from the real world practice of accountancy.
c. The University is suggested to provide free or discounted Master’ Degree for contractual accounting instructors to hasten their abilities in teaching and be able to provide more knowledge in the field of accountancy.
d. Even if both instructors received evident as a qualitative interpretation for all the indicators of quality education, the researchers recommend that the instructors should still strive more by checking what applies as the best approach for their students to achieve very evident for their qualitative interpretation in the four indicators of quality education or to maximize the quality of education they are providing for the students.
e. To reduce the differences in the academic performances of the students, the researchers recommend that the Department of Accountancy would adopt full departmentalized exams (including prelims and class standing activities). This is also to present fairness on the grades awarded to students whether under contractual or regular instructors.
f. The researchers recommend further studies regarding this research. For further researches, the researchers recommend to include additional dependent variables that can be used to group the respondents to
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know if there will be a significant difference.
ACKNOWLEDGMENT
This study would not have been possible without the guidance and the help of several individuals who in one way or another contributed and extended their valuable assistance in the preparation and completion of this research.
First and foremost, the omnipresent God, for answering our prayers, for giving us the strength to plod on despite our constitution wanting to give up and throw in the towel, thank you so much Dear Lord.
Ms. Lerma Bautista, CPA, MSBA, our thesis adviser, who has supported us throughout the thesis with her patience and knowledge and for without her advice and approvals, this thesis would not have been completed or written. One simply could not wish for a better or friendlier mentor.
Besides our adviser, we would like to extend our gratitude to the rest of our thesis panel, Mr. Joseph Mendoza, CPA, MBA and Mr. William Sabala, CPA, for their encouragement, insightful comments, and challenging questions.
Our friends and loved ones, for the moral support and insights they had given us.
The senior accountancy students, our batch mates and also our respondents, for the information we needed to complete this study.
Last but not the least, our family, who has been our inspiration and for the sincerity and encouragement we will never forget.
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AUTHORS’ BIOGRAPHY
MARK JOHN MALAZO RIVERA an Ilocano, was born March 19, 1994 and raised in Poblacion, San Manuel, Tarlac. He took his elementary education at Our Lady Remedies Academy from year 1999- 2005 and secondary education at The Little Shoe Integrated School from year 2005- 2009. He is currently taking up Bachelor of Science in Management Accounting (BSMA) in his fourth year at the School of Accountancy and Business Management of Saint Louis University, Baguio City.
RAQUEL DUMAWAL LAYAOEN an Ilocano, born September 28, 1993 and hails from Arellano, Quezon, Isabela. She finishes elementary education at La Salette of Quezon Elementary Department in the year 2005 and secondary education at La Salette of Quezon High School Department in the year 2009. She is presently in her fourth year, taking up Bachelor of Science in Accountancy (BSAc) at the School of Accountancy and Business Management of Saint Louis University, Baguio City.
NIKKI LAMSEN TAPORCO an Ilocano, was raised in Tayug, Pangasinan and born September 21, 1993. She graduated elementary education at Tayug Central Elementary School in the year 2005 and secondary education at Tayug National High School in the year 2009. She is presently taking up Bachelor of Science in Accountancy(BSAc) in her fourth year at the School of Accountancy and Business Management of Saint Louis University, Baguio City.
LERMA BAUSTISTA is a Certified Public Accountant and an instructor in the School of Accountancy and Business Management of Saint Louis University, Baguio City.
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REFERENCES
A. Books
Roger Blanpain, Hiroya Nakakubo, Akashi Araki (2010). Regulation of Fixed- Term Employment Contracts: A Comparative Overview. The Netherlands: Kluwer Law International
C. A. Azucena (2007), Jr. Everyone’s Labor Code. Manila, Philippines: Rex Bookstore.
Guppa J., Austin A., Trice A. (1992). Rethinking Faculty Work: Higher Education Strategic Imperative.
Garambas, Z. (2011): Introduction to Probability and Statistics. Baguio City: Valencia Educational Supplies.
B. Journals
Binamira A. D. (2009). The Design of Teaching to facilitate Learning. Supang: The Official Academic Publication of the College of Arts, Sciences and Education. Bustos- Orasa, M. A. (2008). Inquiring into Filipino Teacher’s Conception of Good Teaching: A Qualitative Research. Vol. 17, pp. 157.
Digranes, J. A. & Digranes, S. H. (1995). Current and Proposed Uses of Technology for Training Part- Time Faculty. Community College Journal of Research and Practice, 19(2), 161-169
Ejercito, Flordelis (2010). The Teaching art and Skill of LSU- IS teachers and student’s Academic Performance. La Sallian Academic Forum, 15 (1), 5.
Impara, J. C., Hoener, J. L., Clowes, D. A., & Alkins, M. T. (1991). Professional Development Programs: A Comparison of Full-and-Part-Time Occupational-
Technical Faculty. Community College Catalyst, 21 (2), 8-12
Spangler, M. S. (1990). Part- Time Faculty: Recognizing an Unprotected Minority (Position Paper 120). Los Angeles, CA: ERIC Clearinghouse on Higher Education.
Weinfeld, F. (1966). Educational Quality: Definition and Measurement. Los Angeles, CA: National Center For Educational Statistics, Division Of Operations Analysis.
C. Thesis
Ronquillo, K., et al ( 2009). Job Satisfaction and Affective Commitment of Faculty of School of Accountancy and Business Management. Undergraduate Theses. Retrieved June 29, 2012, from the School of Accountancy and Business Management- Saint Louis University Theses.
D. Website
Agoot, Liza (2011). SC Affirms Order to Reinstate Illegally Dismissed Instructor. Retrieved June 30, 2012 from http://www.baguiomidlandcourier.com.ph/city.asp?mode=archives/2011/february/2-20- 2011/city1.txt.
Copus, Rory. What is importance of resources in teaching?. Retrieved September 15, 2012 from http://www.blurtit.com/q6441880.html Laigo, Edgar Melchor P. (2011, May 15). SLU prepares for CBA Negotiation. Retrieved June 29, 2012 from http://www.nordis.net/?p=9599
Ong, A. V. (2001). Proposed Rules To Govern Term Employment. http://www.angelfire.com/ks/cybertarget/web-term.htm
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APPENDIX A: LETTER TO THE RESPONDENTS
SCHOOL OF ACCOUNTANCY AND BUSINESS MANAGEMENTDEPARTMENT OF ACCOUNTANCY
MARYHEIGHTS CAMPUS, BAKAKENGBAGUIO CITY
Dear Respondents,
We, the undersigned students of Management Consultancy 1 are conducting a research entitled “Comparative Study: Contractual and Regular Accountancy Instructors Providing Quality Education”. This is being conducted as partial fulfilment of the requirement for the degree of Bachelor of Science in Accountancy and Bachelor of Science in Managerial Accounting.
In this connection, may we ask for your support and cooperation by answering the attached questionnaires with utmost honesty? Rest assured that all information given will be for academic purposes only. Your identity will be treated with strict confidentiality and anonymity.
Respectfully yours,The Researchers
_________________Mark John M. Rivera
________________Raquel D. Layaoen
______________Nikki L. Taporco
Noted by:
________________Ms. Lerma BautistaThesis Adviser
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APPENDIX B.1: QUESTIONNAIRE
Name (Optional):__________________ Date: ____________________Course & Year:___________________ Gender: __Male __Female
A. The following are used to identify the Employment Status (Contractual or Regular) of the student’s Accounting instructor:
1. Are you currently and/ or previously under a contractual accounting instructor?___ YES ___NO
If Yes, please proceed with answering the following questions.
B. The following are used to identify the quality of education provided by contractual and regular accounting instructors:
Please encircle the appropriate answer using the following legends:
A= Not evident C= EvidentB= Quite evident D=Very evident
Pa
ge
| 18
APPENDIX B.2: QUESTIONS MEASURING INDICATORS OF QUALITY OF EDUCATION
The following pertains to my accounting instructor:
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