Relationship between Entry Qualification in Mathematics and Students Performance in Principles of Accounting
Introduction
In academics, the basic mathematical knowledge is essential in the pursuance of the students to finish the school and gain the profession he or she wants. The mathematics is part of the core subjects that is being taught within the educational settings. Along with the evolution of technology and globalization, the demand for the higher approach in mathematics became the central issue in all schools. However, in most of the colleges, the principles of accounting are being taught. The basic approach in accounting serves the foundation of all of the students to understand the business cycle in the modern world. Together, the educators and the students somehow discovered that the accounting and mathematics the resemblance within the educational settings.
Statement of the Problem
The academic results or grade of every student is based on their performance and participation inside the classroom. Mathematics or algebra and arithmetic are the most basic approach in mathematical study. On the other hand, the accounting study is already incorporated the basic knowledge of the mathematics as part of the overall approach in the accounting studies. The main problem is, is there any relation between the entry qualification in mathematics and students performance in principles of accounting.
Objectives of the Study
The objectives of the study are centered on the scores of the students regarding on mathematics and accounting. The main objective of the study is to determine the existence of the relationship between the entry qualification in mathematics and students performance in the principles of accounting.
Research Question
The study recognized the importance of the study in the academics and other areas of application of mathematics and accounting.
1. What is the common instruction or academic approach in teaching accounting in the students?
2. What are the common problems or questions indicated in the entrance examination on mathematics?
3. What is the main idea in identifying the relationship of the scores of the students with regards to the mathematics and accounting?
Null Hypotheses
There is no significant relationship between the entry qualification in mathematics and students performance of the students in the principles of accounting. The connection of the mathematics and accounting is based on the numerical symbols that are used to create the different formulations according to the different principles and/or numerical approaches and their usefulness in education or businesses.
Significance of the Study
The importance of the study plays an important role in the educational settings and different industries. The research is important in building the concept between the mathematics and accounting. In addition, the study gives the view of the relationship on mathematics and accounting within the educational settings.
Methodology
The applied methodology in the study is the correlation analysis. The principles of the correlation analysis measure the degree of association between the two or more variables. The method of the analysis assumes that the pair or set of values are taken under a given set of conditions, variation in the variables is random, and follows a normal distribution pattern. With the respect to the hypothesis, the measurement to determine the existence of the relationship of mathematics entrance qualification and academic performance in accounting studies. The factors that were taken consideration are the following:
Where
EQM = entry qualification of mathematics
APA = academic performance in accounting
AVE = average grade of the students
YEAR = college year
AGE = age of a student
G = gender
b^sub 0^, ;B^sub 0^= intercepts.
b^sub 0-4^, ;B ^sub 1-4^ = parameters.
;5, µ = disturbance terms.
Parameters, b^sub 1^ and ;B^sub 1^ are the key variables for this study. If they are positive and statistically significant, then hypotheses are empirically supported that there is a relationship between the mathematical entrance examination and academic performance of the students in accounting.
Analysis
In the formulation of the accounting, the mathematical knowledge plays a special concern in the accounting studies. The most common focus of the accounting lies in the function of auditing wherein the management of the profits and losses is important in the industry. Through the application of the mathematics in the accounting, the formulation of the decisions is the inevitable result. The theory incorporated within the mathematics and accounting is somehow related and connected in the profession. Simply, the mathematical problems are part of teaching in accountancy. The calculation and compound interest in bookkeeping is the most basic knowledge and the use of the algebra is very useful in the studies and profession.
References:
Ireland, J., 2005. Principles of Accounting [Online] Available at: http://www.ntslibrary.com/PDF%20Books/Principles%20of%20Accounting.pdf [Accessed 23 Feb 2010].
Lee, BB., & Lee, J., 2009. Mathematics and Academic Success in Three Disciplines: Engineering, Business and Humanities, Academy of Educational Leadership Journal, Vol. 13, No. 3.
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