The status and prospects of basic accounting instruction to tourism and hotel and restaurant management students as perceived by accounting professors in selected schools in Metro Manila / Josefina R. Torres. 6

Thesis (M.A.) -- Pamantasan ng Lungsod ng Maynila, 2000.;A thesis presented to the Graduate School of Arts and Sciences and Education, in partial fulfillment of the requirements for the degree in Master of Arts in Education Major in Educational Administration. 56

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ABSTRACT: STATEMENT OF THE PROBLEM: 1. What is the personal profile of the teacher-respondents in terms of the following attributes: 1.1 gender, 1.2 age, 1.3 highest educational attainment, 1.4 teaching experience, 1.5 academic rank, 1.6 employment status, 1.7 job tenure, 1.8 teaching load, 1.9 subject preparation, 1.10 monthly salary? 2. What are the perceptions of the teacher-respondents on the relevance and functionality of the following areas of concern in Basic Accounting? 2.1 course objectives, 2.2 course content, 2.3 teaching techniques, 2.4 instructional materials and facilities, and 2.5 evaluation techniques, and 2.6 institutional policies? 3. Is there a significant difference in the perceptions of the teacher-respondents based on the personal profile variables stated in problem 1? 4. Is there a significant level of agreement in the perceptions of the teacher-respondents regarding their encountered problems pertaining to: 4.1 students, 4.2 instructional materials and facilities, and 4.3 institutional policies? 5. As perceived by the teacher-respondents, what topics in the existing syllabus of Basic Accounting need realignment, enrichment and deletion? HYPOTHESES 1. There is no significant difference in the perceptions of the teacher-respondents on the status and prospects of areas of concern of basic accounting instruction based on: a. gender, b. age, c. highest educational attainment, d. teaching experience, e. academic rank, f. employment status, g. teaching load, h. job tenure, i. subject preparation, and j. monthly salary. 2. There is no significant level of agreement in the perceptions of the teacher-respondents regarding their encountered problems pertaining to: a. students, b. instructional materials and facilities, and c. institutional policies. METHODOLOGY This research is a descriptive - inferential survey of the status and prospects of Basic Accounting instruction to Tourism Hotel and Restaurant Management students as perceived by Accounting professors in selected schools in Metro Manila. The main tool for data gathering were the survey questionnaire and interview. The respondents consisted of 42 faculty members teaching Basic Accounting to B.S. Tourism and B.S. in Hotel and Restaurant and Management students of selected private and public colleges and universities in Metro Manila. MAJOR FINDINGS 1. The teacher-respondents of this study are female dominated, mostly middle-aged and are all graduates of business courses such as B.S. in Commerce, B.S. in Business Administration and B.S. Accountancy. All of them have taken post-graduate studies. 2. Twenty - one respondents or 50% are degree holders of accounting and are CPAs. This shows that Basic Accounting in BST and BSHRM programs is being taught by CPAs and non-CPAs. 3. The teacher-respondents perceived that the various areas of concerns in Basic Accounting instruction, namely: course objectives, course content, teaching techniques, instructional materials and facilities and institutional policies, are being applied to their respective schools to a much extent. 4. The results show that there is no significant difference in the teacher-respondents' perception based on age, gender and other personal profile variables. 5. The teacher-respondents have a high level of agreement in prioritizing the encountered problems pertaining to students. However, the level of agreement among teacher-respondents with regards to prioritizing the problems pertaining to instructional materials and facilities and institutional policies is found to be low. 6. The teacher-respondents perceived that the following topics in the existing syllabus of Basic Accounting should be realigned: preparation of financial statements, journalizing, posting and adjusting journal entries. Topics that should be enriched are as follows: adjusting journal entries, methods of accounting, journalizing, posting, methods of accounting, preparation of financial statements, definition, functions and elements of accounting and the concepts conservatism and diversity. RECOMMENDATIONS 1. The BST and BSHRM schools should hire qualified instructors with the needed degree and eligibility coupled with practical accounting experience, particularly in travel and hotel industries. 2. Accounting professors who are not education graduates should be required to take professional education subjects. Not trained to teach, an accounting professor may have difficulty imparting the very accounting theories he knows. Though competent content-wise, procedural-wise, he may be ineffective because he hasn't mastered the methods of teaching. 3. There should be adequate updated textbooks, workbooks, practice set and other instructional materials in accounting that are related to Tourism and HRM courses. 4. Instructional facilities, in this age of information technology, should be equipped with modern teaching devices such as overhead projector, computer and other audio-visual equipments. 5. There should be rooms especially designed for accounting classes with big tables and wide adjustable blackboards. These rooms must be properly lighted and ventilated. 6. Enrichment of the present syllabus be made in line with the suggestions of the accounting faculty involved in this study. 7. Other extracurricular assignments must be distributed to the faculty evenly so that no particular instructor is loaded with extracurricular tasks. 8. All classes in accounting should be limited in size. Preferably, there should be more than 40 students in each class. 9. Administration, must at all times, be supportive to the faculty and students. 10. Studies such as this be conducted regularly (yearly as much as possible) to continuously monitor the teaching of Accounting to non-accountants. Other studies centered on the learning of Accounting with students as respondents, and studies on the offering of Accounting with administrator as respondents be encouraged.

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