The analytical thinking skills of bachelor of science in accountancy students in Olivarez College Tagaytay /
James Carlo Amita, Justine Anoba, Alizon Bernadeth Pilac, Ma. Neca Mae Tubongbanua
- Vol 1 (1) pages 8-29 : illustrations ;
I. ABSTRACT
Accountancy is one of the top courses in the country, and it has notoriously low passing rates. In order to understand and learn accounting contexts, one must have a high level of analytical thinking (Krakoff, 2020). Thus, most universities and private institutions constantly seek to develop specific areas necessary to improve students' performance and skills in accounting, and one of the aspects that need to be enhanced is their analytical skills. Despite that, several factors still need to be considered or hinder the students in enhancing their skills. The main research objective is to determine the analytical thinking skills of accounting students. A cross-sectional research design was employed in the study, and 66 accountancy students selected through purposive sampling were chosen as respondents. The adapted GAT Analytical Reasoning was used as the questionnaire to measure their analytical thinking skills. Overall, there is no significant relationship between the year level, sex, and analytical abilities of the accountancy students. However, there is a significant correlation between their SHS GWA and their degree of analytical thinking abilities. This may indicate that a student's ability to think analytically may be determined by their SHS GWA.
Analytical thinking skills Demographic profile Accountancy students