CHAPTER IV

ANALYSIS AND INTERPRETATION OF DATA

This chapter presents results, the analysis and the interpretation of data

gathered from the answers to the questionnaires distributed to the respondents.

The data were presented in tabular form in accordance with the specific

parameters on the statement of the problem.

Level of Proficiency of BSAIS Students

The BSAIS students’ level of proficiency in learning accounting software

was measured in their academic curriculum in terms of the theory, practical

application, and mastery of using accounting software.

Theory

Based on the data presented in Table 1A highlights the level of proficiency

of Bachelor of Science in Accounting Information Systems (BSAIS) students in

terms of theory. Among the parameters, "Accounting concept is easy to

understand through the use of accounting software" got the highest weighted

mean (WM) of 3.29, interpreted as High Proficiency, ranks first, suggesting that

students determine software tools particularly useful for clarifying theoretical

 42

TABLE 2A

LEVEL OF PROFICIENCY OF BSAIS STUDENTS IN

TERMS OF THEORY

PARAMETERS OVER-ALL WM INT R

1. I understand the theoretical

concepts related to accounting 3.20 HP 2
software

2. I am confident about my
knowledge of accounting software 3.04 HP 3
principles and theories

3. I believe I have a solid grasp of

the theoretical framework 2.95 HP 5
underlying accounting software
application

4. I can explain the theoretical

concepts of accounting well to 3 HP 4
others

5. Accounting concept is easy to

understand through the use of 3.29 HP 1
accounting software
Average Weighted Mean 3.10 HP

Legend:

3.51 - 4.00 Very High Proficiency (VHP)

2.51 - 3.50 High Proficiency (HP)

1.51 - 2.50 Low Proficiency (LP)

1.00 - 1.50 Very Low Proficiency (VLP)

WM - Weighted Mean Int - Interpretation R - Rank

 43

concepts followed by 3.20 and 3.04, which ranked second and third, respectively.

Conversely, the parameters "Have a solid grasp of the theoretical framework

underlying accounting software application" and "Can explain the theoretical

concepts of accounting well to others" with the lowest WM are 2.95 and 3.00,

ranked fifth and fourth, respectively indicating some students may lack

confidence in their general theoretical understanding. The average weighted

mean of 3.10 suggests an overall High Proficiency in theoretical knowledge

among the respondents.

The study found that BSAIS students excel in understanding accounting

theory and applying accounting software. They are confident in their knowledge

of accounting software principles and well-prepared for practical applications.

However, they struggle with grasping the theoretical framework governing

accounting software application. This aligns with expectations in accounting

education, where software tools simplify learning but may lead to a gap in

theoretical understanding.

The findings drawn from the above table are further supported by the

study conducted by Boulianne (2014) entitled “Impact of accounting software

utilization on students’ knowledge acquisition” that highlights that students who

engage with accounting cases using both manual methods and software tend to

acquire a more comprehensive understanding of the accounting cycle. This

 44

finding supports the idea that accounting software helps students grasp

theoretical frameworks more effectively compared to traditional methods alone. A

study by Stainbank et al. (2023) entitled “Using Accounting Software for

Teaching and Learning in a Second-Year Accounting Course” found that the use

of accounting software significantly enhances students' understanding of

complex accounting principles by providing practical,hands-on experience. This

approach complements theoretical knowledge, making accounting concepts

easier to understand, as indicated by the high weighted mean for understanding

concepts through accounting software that shows in the table presented above.

Given the previous findings, curriculum designers should include more

theory-focused modules together with hands-on software training. Providing

additional workshops or supplementary courses that explore into the basic

theoretical frameworks could help aid the gap in students' understanding of

accounting theory. According to Boulianne (2014), combining theoretical lectures

with case studies on accounting software can enhance students' understanding

of concepts and applications. Furthermore, using a blended learning approach in

which students alternate between theoretical and practical lessons can reinforce

both types of knowledge, resulting in more comprehensive learning outcomes.

 45

TABLE 2B

LEVEL OF PROFICIENCY OF BSAIS STUDENTS IN TERMS OF

PRACTICAL APPLICATION

PARAMETERS OVER-ALL WM INT R

6. I often practice using accounting

software outside of classroom 2.79 HP 4
assignments

7. I can effectively navigate

accounting software interfaces 2.82 HP 3

8. I am confident in performing
practical tasks using accounting 2.29 LP 5
software

9. Obtaining an understanding of
accounting software provides me 3.30 HP 1
with real-life skills that are
applicable in my chosen field

10. I am adequately prepared to

use accounting software in 2.95 HP 2
professional settings
Average Weighted Mean 2.83 HP

Legend:

3.51 - 4.00 Very High Proficiency (VHP)

2.51 - 3.50 High Proficiency (HP)

1.51 - 2.50 Low Proficiency (LP)

1.00 - 1.50 Very Low Proficiency (VLP)

WM - Weighted Mean Int - Interpretation R - Rank

 46

Practical Application

The data presented in Table 1B highlights the level of proficiency of

Bachelor of Science in Accounting Information Systems (BSAIS) students in

terms of practical application. "Obtaining an understanding of accounting

software provides real-life skills that are applicable in my chosen field" with the

highest weighted mean (WM) is 3.30, interpreted as High Proficiency, ranked

first. This is followed by 2.95 and 2.79, which ranked second and third,

respectively. The lowest WM is 2.29, ranked fifth, while another lower-ranked

"can effectively navigate accounting software interfaces" has a WM of 2.82,

ranked fourth. The average WM of 2.83 indicates an overall interpretation of High

Proficiency in practical application among the respondents.

The high ratings indicate that mastery of accounting software provides

students with the real-life skills that are directly applicable to their future careers.

It reflects that students feel relatively well-prepared to utilize accounting

software in the professional field. On the other hand, the low rating indicates

that there is a gap in confidence of the students in executing practical tasks.

These findings support the hypothesis that, while students can understand the

theoretical importance of software skills, they may struggle to apply this

knowledge in practice. The findings of the researchers are in line with the study

conducted by Albrecht and Sack(2001), indicates that using software in the

 47

classroom can also lessen the concerns regarding traditional accounting

curriculum, which is sometimes criticized for being too lecture-based, lacking in

practical experience or being overly focused on accounting concepts and rules

rather than how they apply it to businesses. In connection with the results, it

indicates that students tend to focus more on conceptual understanding over

practical engagement with accounting software, resulting in a lack of confidence

in executing tasks effectively using accounting software. Similarly, in the study of

Warren Jr. [Link], (2015), students who lack an understanding of how the software

works, where the data comes from, and how it can be used will be unprepared

to apply critical thinking knowledge when confronted with large amounts of data.

Accounting programs that incorporate the technological skills needed to deal with

Big Data, as well as other types of accounting software, will increase their

relevance in the eyes of students looking for promising career paths. The results

that have the lowest rating indicate that the BSAIS students are aware of their

self-confidence in applying their understanding of the concepts to practical

situations.

The researchers therefore recommend that more practical, hands-on

training be integrated into the curriculum that can address the lack of confidence

of the students in practical application of the concepts and that it bridges the gap

between theoretical knowledge and practical application. Increasing the use of

 48

real-world applications in the curriculum and in classroom settings with practical

exercises, it can enhance the confidence and improve technical skills of the

students, as supported by Johnson (2020), who found that active learning

methods improve students' skills and confidence in using accounting software.

Mastery

Based on the survey results presented in Table 1C, illustrates the level of

proficiency of Bachelor of Science in Accounting Information Systems (BSAIS)

students in terms of mastery. The highest weighted mean (WM) of 3.48,

interpreted as High Proficiency, ranks first. This is followed by a WM of 2.95,

ranked second, and 2.88, ranked third. On the other hand, the lowest WMs are

2.61 and 2.63, ranked fifth and fourth, respectively. The average WM of 2.91

suggests an overall interpretation of High Proficiency in mastery among the

respondents.

The values indicate that students exhibit a strong level of mastery in

specific parameters, as shown by the highest-rated scores which is "Mastery in

accounting concept is an essential foundation in using accounting software

effectively", while the lower-ranked parameters which is the "Confident in ability

to troubleshoot issues while using accounting software" highlight areas that may

require improvement. These results may reflect differences in curriculum focus,

exposure to software, or individual motivation. While the overall High Proficiency

 49

TABLE 2C

LEVEL OF PROFICIENCY OF BSAIS STUDENTS IN

TERMS OF MASTERY

PARAMETERS OVER-ALL WM INT R

11. I achieved a high level of

proficiency in using accounting 2.88 HP 3
software

12. I am confident in my ability to

troubleshoot issues while using 2.61 HP 5
accounting software

13. I consider myself expert in

using accounting software 2.63 HP 4

14. I am confident enough in

utilizing accounting software 2.95 HP 2

15. I believe that mastery in

accounting concept is an essential 3.48 HP 1
foundation in using accounting
software effectively
Average Weighted Mean 2.91 HP

Legend:

3.51 - 4.00 Very High Proficiency (VHP)

2.51 - 3.50 High Proficiency (HP)

1.51 - 2.50 Low Proficiency (LP)

1.00 - 1.50 Very Low Proficiency (VLP)

WM - Weighted Mean Int - Interpretation R - Rank

 50

is encouraging, the variations suggest potential gaps in practice or

reinforcement, which are areas for attention. These outcomes align with

expectations, given that mastery typically develops gradually through consistent

practice and application with more guidance.

These findings align with the studies by Davis and Thompson (2017), who

explored the "Impact of technology-based learning on accounting students".

They found that students generally perform better in areas where they have

more direct, practical exposure, such as through interactive software tools,

confirming that hands-on experience significantly enhances mastery. Similarly,

the study by Walker (2016) highlighted the importance of continuous practice

and feedback in developing proficiency in accounting software, supporting the

higher scores in areas where students likely had more engagement. However, the

lower scores in certain aspects could challenge the theory posed by Ellis (2015),

which suggests that mastery is evenly distributed across technical subjects when

students are provided with the same resources and instruction. In contrast, our

findings indicate that additional factors, such as personal learning preferences or

prior knowledge, might play a significant role in influencing mastery levels. This

suggests that while exposure to technology is essential, it must be tailored to

individual student needs to optimize learning outcomes.

 51

Based on the findings of the study, the researchers recommend

implementing differentiated learning strategies to address the varying proficiency

levels among BSAIS students. Given that certain areas show lower mastery, it

would be beneficial to offer personalized learning paths. For example, advanced

workshops can be provided for students who score highly, while remedial

sessions focusing on foundational concepts should be organized for those with

lower proficiency. This approach is supported by Vygotsky’s (1978) theory of the

"Zone of Proximal Development", which emphasizes the importance of tailored

instruction to bridge gaps in learning. Additionally, we recommend integrating

more real-world accounting software simulations into the curriculum. These

simulations can enhance hands-on experience, which studies by Davis and

Thompson (2017) show is crucial for mastery. Regular assessments through

these simulations would also allow students to track their progress and identify

areas for improvement.

Level of Proficiency

Table 2D shows the average weighted mean of survey questionnaires

conducted about the level of proficiency of students in terms of theory, practical

application and mastery. It shows in all parameters that the majority of the
 52

TABLE 2D

LEVEL OF PROFICIENCY OF BSAIS STUDENTS

PARAMETERS OVER-ALL INT RANK

WM

Theory 3.10 HP 1

Practical Application 2.83 HP 3

Mastery 2.91 HP 2

Average Weighted Mean 2.95 HP

Legend:

3.51 - 4.00 Very High Proficiency (VHP)

2.51 - 3.50 High Proficiency (HP)

1.51 - 2.50 Low Proficiency (LP)

1.00 - 1.50 Very Low Proficiency (VLP)

WM - Weighted Mean Int - Interpretation R - Rank

 53

interpretation agrees and it represents that there is a positive impact on student

career preparedness.

Based on the findings of the study, effects of learning accounting software

during academic studies, teaching theories plays a significant role in learning

accounting software and also, applying it in practical application builds mastery

of achieving a high level of proficiency in using accounting software. The analysis

reveals a high level of proficiency in Theory (WM 3.10), indicating a strong grasp

of theoretical accounting concepts. However, Practical Application shows a lower

WM (2.83), suggesting a gap between theoretical understanding and practical

application of knowledge. The Mastery score (WM 2.91) falls between the Theory

and Practical Application scores, indicating a moderate level of skill in applying

learned concepts. The survey questionnaires results in level of proficiency with a

weighted mean of 2.95 revealed that the effects of learning accounting software

has a huge advantage for students in choosing their career paths. It helps

students' to have a better vision in their career and gives them a confidence to

delve and pursue in the accounting information system field.

The findings of the researchers are in line with the study conducted by

Byrne and Flood (2005), the degree to which a student is prepared for their

academic journey depends to a great extent on their school experience. The

more students tend to use computers in academic studies, the more it gives

them expertise and confidence in using accounting software. As the curriculum

 54

embraces technology, it improves the business era as well as the academic

curriculum. This study proposes that software can be effectively utilized in class

in order to enhance the understanding of the accounting information systems.

The study also anchored with the article written by Thottoli (2020) on his

study entitled "Knowledge and use of accounting software: evidence

from Oman". The study findings revealed that the knowledge of accounting

software has the significant use of accounting software. The higher the level of

proficiency of using accounting software, the higher it is beneficial for students to

improve and will benefit them in the future. The importance of ICT knowledge

and use or adoption of accounting software by SMEs for accounting literature

shows that students' who are more aware and exposed to accounting software

have more advantage in competing in the business world. Learning and adopting

accounting software in academic curriculum will enhance the practice for

students' in accounting information systems professionals.

Based on the findings of the study, the researchers recommended that

accounting academic curriculum should help the BSAIS students to be more

exposed and adopt using accounting software. This will help the students to

maintain up-to-date prior knowledge in accounting and prior experience in

accounting software literacy to achieve a high proficiency result. Accounting

 55

Information Systems students' can focus on the factors that are deemed to be

significant to undergraduate students' performance when dealing with the course

work to improve and enhance student learning experience.

Level of Career Preparedness of BSAIS Students

The BSAIS students' career preparedness in using accounting software

was measured along the aspects of their knowledge, skills, and behavior.

Knowledge

Table 3A illustrates the level of career preparedness of BSAIS students

based on their perceptions of knowledge relevant to their future careers with an

average weighted mean of 3.40 or a descriptive rating of agree. The respondents

highly agreed that the following parameters significantly influence their career

readiness. The highest-ranked, with a weighted mean of 3.63, is equipping

students with the necessary knowledge and skills. This is followed by the

preparation of learning to understand accounting software, earning a 3.54

weighted mean, ranking second. The alignment of academic knowledge with

industry standards ranks third, with 3.39 weighted mean; observation that

provides hands-on learning in accounting software, garnering with 3.30 weighted

mean, ranks fourth, while the understanding of complexities of accounting

processes weighted mean of 3.14, ranks fifth.

 56

The third parameter in the table with 3.63 weighted mean indicating that

students feel strongly about the necessity of being well-equipped with both

theoretical and practical skills before entering the workforce. This underscores

the importance of comprehensive training that prepares them for real-world

challenges. Students strongly agree that a lack of preparation in their academic

curriculum can hinder their eagerness to understand accounting software. The

students also expressed a moderate agreement regarding the alignment of their

academic knowledge with industry standards. The data showed that students

somehow recognized the importance of practical experience with accounting

software. Understanding of accounting complexities received a lowest mean

score of 3.14 indicating that students may not feel entirely confident in their

understanding of complex accounting processes.

The data showed that while students recognized the importance of

hands-on learning with accounting software, they strongly believed that a lack of

preparation in the academic curriculum hindered their eagerness to engage with

these tools. This indicates a disconnection between theoretical knowledge and

practical application. Students feel it is essential to be equipped with both

knowledge and skills before entering their careers, highlighting a desire for a

more comprehensive educational approach. The variations in scores suggested

that while students feel somewhat prepared, there are significant areas needing
 57

TABLE 3A

LEVEL OF CAREER PREPAREDNESS OF BSAIS STUDENTS IN

TERMS OF KNOWLEDGE

PARAMETERS OVER-ALL WM INT R

16. Observation provides me with

hands-on learning in utilizing 3.30 MP 4
accounting software

17. My preparation for learning

significantly enables me to be 3.54 VMP 2
eager to understand accounting
software

18. I am equipped with sufficient

knowledge and practical skills 3.63 VMP 1
before entering their chosen career

19. I believe that my academic

knowledge aligns with industry 3.39 MP 3
standards

20. I understand well the

complexities of accounting 3.14 MP 5
processes
Average Weighted Mean 3.40 A

Legend:

3.51 - 4.00 Very Much Prepared (VMP)

2.51 - 3.50 Much Prepared (MP)

1.51 - 2.50 Less Prepared (LP)

1.00 - 1.50 Least Prepared (L)

WM - Weighted Mean Int - Interpretation R - Rank

 58

improvement. The lowest score on understanding complex accounting processes

indicates a gap in confidence that could impact their future performance in the

field. These results imply that the current curriculum may not adequately equip

students for the realities of their future careers. Enhancing practical learning

opportunities and aligning coursework with industry expectations could

significantly improve students’ preparedness and confidence in their accounting

abilities.

The findings align with the study of Kassim (2014) entitled “Accounting

education change: Improving the quality of accounting graduate". This

article discusses the evolving needs of the accounting profession and how

educational programs must adapt to better prepare students. In our study, it

corresponds with the findings about the disconnect between academic

preparation and industry expectations. Similarly, the study of Ryan

Johnson(2014) entitled “Bridging the Gap Between Theory and Practice”.

It highlights how accounting programs often fail to align with industry needs,

leading to a lack of preparedness among graduates. It echoes our findings on

students’ perceptions of their readiness to engage with accounting software and

complex processes.
 59

Behavior

The data in Table 3C assesses the behavioral aspects of career

preparedness among BSAIS students, yielding an overall average weighted mean

of 3.27 that indicates their self-perceived readiness for the accounting profession.

The overall weighted mean for the behavioral parameters is 3.27, which is

interpreted as much prepared. Communication skills with a weighted mean of

3.40, ranked first as it indicates that students feel reasonably confident in their

communication skills in professional settings, which is a critical competency in

the workplace. A relatively higher score of 3.34 weighted mean, ranked second,

in actively seeking feedback reflects a positive attitude toward personal and

professional growth. This behavior is essential for continuous improvement in

any career. Students express a moderate level of preparedness to adapt to

changes in the accounting industry, as it garnered a 3.27 weighted mean and

ranked third.

This suggests some awareness of the dynamic nature of the field, but it

also indicates a need for further training or exposure to adaptability strategies.

Students show a moderate capability in managing their time and resources to

achieve career goals, ranked fourth with a 3.21 weighted mean, suggesting that

while they have some strategies in place, there may be room for improvement.

The lowest score with a weighted mean of 3.14, ranked fifth, showed students'

proactiveness in seeking career opportunities. This indicates a potential gap

 60

TABLE 3B

LEVEL OF CAREER PREPAREDNESS OF BSAIS STUDENTS IN

TERMS OF BEHAVIOR

PARAMETERS OVER-ALL WM INT R

26. I am prepared to adapt to

changes in the accounting industry 3.27 MP 3

27. I demonstrate proactiveness in

seeking career opportunities 3.14 MP 5

28. I manage my time and

resources to achieve my career 3.21 MP 4
goals

29. I actively seek feedback to

improve my professional 3.34 MP
2
performance in the future

30. I am confident in my ability to

communicate effectively in a 3.40 MP
1
professional setting
Average Weighted Mean 3.27 MP

Legend:

3.51 - 4.00 Very Much Prepared (VMP)

2.51 - 3.50 Much Prepared (MP)

1.51 - 2.50 Less Prepared (LP)

1.00 - 1.50 Least Prepared (L)

WM - Weighted Mean Int - Interpretation R - Rank

 61

in initiative, which is crucial for navigating career paths successfully.

These findings suggest that while BSAIS students generally demonstrate

awareness and some preparedness in their behavioral skills, there are areas

needing further development, particularly in proactiveness and adaptability.

Enhancing these skills could involve workshops, mentorship programs, or

experiential learning opportunities that encourage initiative and adaptability to

industry changes.

This situation can be understood through the lens of Skill-Biased

Technological Change (SBTC), as discussed by Katz and Murphy (1992).

SBTC posits that advancements in technology increase the demand for skilled

workers while reducing the demand for unskilled labor. As students recognize the

importance of communication and feedback-seeking in navigating technological

changes, their moderate preparedness to adapt suggests they may be aware of

the evolving requirements of the accounting field but are not fully equipped to

meet them. This aligns with Katz and Murphy's assertion that workers must

continuously develop skills to remain competitive in a changing job market (Katz

& Murphy, 1992). Linking these findings to SBTC highlights the critical need for

BSAIS students to develop a more robust skill set that includes adaptability and

proactive career engagement to align with the demands of a technology-driven

job market.
 62

TABLE 3C

LEVEL OF CAREER PREPAREDNESS OF BSAIS STUDENTS IN

TERMS OF SKILLS

PARAMETERS OVER-ALL WM INT R

21. Technological advancement
provides new skillset 3.61 VMP 1

22. I am prepared to demonstrate

my skills in a professional setting 2.89 MP 4

23. I often engage in activities to

enhance my accounting skill 3 MP 3.5

24. It is less difficult to learn

accounting software by having 3.27 MP 2
strong computer skills

25. I believe my skill set meets the

demands of the accounting 3 MP 3.5
industry
Average Weighted Mean 3.15 A

Legend:

3.51 - 4.00 Very Much Prepared (VMP)

2.51 - 3.50 Much Prepared (MP)

1.51 - 2.50 Less Prepared (LP)

1.00 - 1.50 Least Prepared (L)

WM - Weighted Mean Int - Interpretation R - Rank

 63

Skills

The technological skills with 3.61 weighted mean received the first rank

indicating that students strongly agree and recognize the significance of

technological advancements in acquiring relevant skills. Technological skills

received a weighted mean of 3.61 indicating that the students’ recognize the

significance of technological advancements in acquiring relevant skills. This

suggests a strong awareness of the evolving nature of the accounting field. The

acknowledgement that strong computer skills facilitate learning accounting

software demonstrates an understanding of the interconnection between general

technological skills and specific accounting competencies. The students agree

that possessing strong computer skills makes learning accounting software less

difficult, as evidenced by a ranking of 2 with a 3.27 weighted mean. The

students express moderate confidence that their skill set meets industry

requirements and moderate engagement in activities that enhance their

accounting skills, both ranked 3.5 with a weighted mean of 3. Conversely, the

lowest weighted mean of 2.89 found in students’ confidence to demonstrate their

skills in a professional setting, ranked 4.

The findings imply that while BSAIS students are aware of the

technological landscape and its relevance to their careers, there is a significant

need for enhancing practical skill application. Educational institutions may need
 64

to focus on providing more hands-on training, internship opportunities, and

confidence-building workshops to better prepare students for professional

environments.

This aligns with John Dewey’s Experiential Learning Theory, which

emphasizes that effective learning occurs through engaging experiences that

connect theoretical knowledge with practical application (Dewey, 1938). To

bridge this gap, educational programs should incorporate experiential learning

strategies, such as simulations and internships, to provide students with practical

experience in using technology effectively. This approach would not only enhance

their skills but also build the confidence necessary to demonstrate those skills in

professional environments, as emphasized by Dewey’s belief in the value of

reflective practice and experiential engagement (Dewey, 1938; Kolb, 1984).

Level of Career Preparedness

Table 3D shows the average weighted mean of the survey questionnaire

results about the level of career preparedness of the BSAIS students in terms of

knowledge, skills, and behavior. The data shows that respondents believe that

these parameters have a substantial effect on their career readiness. Based on

the findings, it is evident that knowledge, with the highestover-all WM, ranks
 65

TABLE 3D

LEVEL OF CAREER PREPAREDNESS OF BSAIS STUDENTS

PARAMETERS OVER-ALL INT RANK

WM

Knowledge 3.10 MP 1

Skills 2.83 MP 3

Behavior 2.91 MP 2

Average Weighted Mean 2.95 MP

Legend:

3.51 - 4.00 Very Much Prepared (VMP)

2.51 - 3.50 Much Prepared (MP)

1.51 - 2.50 Less Prepared (LP)

1.00 - 1.50 Least Prepared (L)

WM - Weighted Mean Int - Interpretation R - Rank

 66

first, indicating that respondents feel more prepared in terms of their theoretical

understanding of accounting software. Followed by behavior with 3.27 over-all

WM. The lowest overall WM with 3.15, suggesting that while the students have

thorough understanding of concepts it should also focus on practical application

and technical competencies as they are slightly less prepared in applying their

knowledge. The average weighted mean with 3.27 indicates that the

respondents generally agree on these parameters that the knowledge, skills and

behavior correlate with their career preparedness.

The findings drawn from the above table are further supported by the

study conducted by Chaplin (2017) entitled “Impact of accounting software

utilization on students' knowledge acquisition” highlighting that applying

theoretical knowledge in accounting software will help them to keep pace with

the modern era where technology or information systems are widely used, this

also affects the students' behavior where they gain and develop self confidence

and to have competent skills, students' must gain more professional skills

through practice or real work experiences.

Furthermore, it is supported by John Dewy’s theory of experiential

learning stating that applying the theory in learning accounting software,

students could benefit from actively engaging with the software, working on real
 67

accounting tasks or projects, and reflecting on how their skills with the software

translate to their future career preparedness. Experiential learning is a

constructivist learning approach defined as ‘ learning by doing’. The learner is an

active participant in the educational process, and learning is achieved through a

continuous cycle of inquiry, reflection, analysis and synthesis (Bartle, 2015).

Given the findings, the researchers recommend that the curriculum should

ensure to maintain the balance between theoretical knowledge and experiential

learning. Furthermore, it should place more emphasis on practical or real-world

application of their thorough understanding of the accounting software concepts.

Integrate simulation exercises or internships in the curriculum to focus on

students’ improvement in their skills through the help of their knowledge.

Significant Relationship between Level of Proficiency and Level of

Career Preparedness in Learning Accounting Software

A test of relationship using the Pearson r was conducted to find out if the

career readiness of the students affects their level of proficiency and level of

career preparedness in learning accounting software during their academic

studies. The following shows the results.

 68

TABLE 4A

RELATIONSHIP BETWEEN LEVEL OF PROFICIENCY AND

LEVEL OF CAREER PREPAREDNESS

CAREER PREPAREDNESS

PROFICIENCY Knowledge Behavior Skills

Theory 0.4415 ** 0.6335 ** 0.6297 **

Practical Application 0.3120 ** 0.5911 ** 0.5803 **

Mastery 0.4265 ** 0.6238 ** 0.6842 **

Legend:

Computed Value ≤ Tabular r-value = Not Significant *

Computed Value > Tabular r-value at 5% = Significant **

 69

Table 4A represents the relationship between the students level of

proficiency and level of career preparedness in using accounting software during

their academic curriculum. The test of the significant relationship between level

of proficiency and career preparedness of the students was computed using

Pearson's Coefficient Correlation or also known as Pearson's r. The table shows

the computed r value of level of proficiency in terms theory and level of career

preparedness in terms of knowledge, behavior, and skills of 0.4415, 0.6335, and

0.6297. Also the table shows the level of proficiency in terms of practical

application and level of career preparedness in terms of knowledge, behavior,

and skills with a computed r value of 0.3120, 0.5911, and 0.5803 to be followed

by the level of proficiency in terms of mastery and level of career preparedness

in terms of knowledge, behavior, and skills with the computed r value of 0.4265,

0.6238, and 0.6842. The computed r values that are stated by table 4A were

compared by the tabular value of 0.273 at 5% of level of significance. It is

noticeable that the level of proficiency and level of career preparedness has a

significant relationship in using accounting software during academic studies of

AIS students.

Based on the findings, it can be proved that the level of proficiency and

level of career preparedness has effects on students potential, confidence,

advantage, and career readiness in choosing their career paths. This means that
 70

the level of proficiency of the students in terms of theory and the level of career

preparedness of the students in terms of knowledge has a positive effect on

students' career preparedness. The findings revealed that learning the theory

first provides a good foundation for students' learning and improves their

knowledge about accounting. The theoretical side of accounting helps the

students to get better at using accounting software. The highly significant

relationship shows that the theory and knowledge of AIS students results in a

high level of readiness in choosing a future career. For the theory and behavior of

the students, the findings revealed that the theory and behavior of AIS students

helps them to be more prepared and adapt to changes in using accounting

software in accounting information systems careers. Learning theories helps the

students' behavior in using accounting software more to be more confident and

adaptive. As for the theory and skills of the students, the teaching method in

manual accounting helps the students to be more prepared and knowledgeable

in using accounting software. Manual accounting equipped AIS students are less

difficult to learn accounting software during academic studies. In summary, the

relationship between the students' level of proficiency in terms of theory and

level of career preparedness in terms of knowledge, behavior and skills is highly

significant in their career readiness in using accounting software during academic

studies. Theories provide an important role in students' career readiness. It

builds a foundation in manual accounting before applying it in accounting

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software. Learning theories made it easier for AIS students to adapt and learn

using accounting software.

Practical application and knowledge also have a highly significant

relationship in students career preparedness. Practical application of using

software requires knowledge in accounting in order to use the accounting

software effectively and efficiently. The higher the students are exposed to

practical application in using accounting software, the higher they will gain a

knowledge of the importance of using it in the future. In practical application and

behavior of AIS students, the level of proficiency in terms of practical application

and the level of career preparedness in terms of behavior has a high significant

relationship in AIS students future career. Practical application affects the

behavior of the students in using accounting software. The more that they are

exposed to practical application in using accounting software the more that the

behavior of AIS students are prepared in adapting in technological business

industries. Practical application and skills also have a highly significant

relationship, this means that practical applications of using accounting software

during academic studies enhance their skills in accounting software. A

computerized approach in teaching accounting is more beneficial for students to

gain more knowledge and greater skills in using accounting software in a

professional setting. In summary, based on the findings, the relationship

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between level of proficiency in terms of practical application and the level of

career preparedness in terms of knowledge, behavior and skills has a highly

significant relationship effect in students career preparedness in the future. Using

a practical application method in learning accounting software significantly

affects the student's knowledge, behavior and skills to be more prepared and

confident in delving into a professional setting in the future.

The table also shows the relationship of mastery and knowledge. The level

of proficiency in terms of mastery and level of career preparedness in terms of

knowledge has a high significant relationship in AIS students future career

readiness. Mastery involves knowledge, the higher the level of knowledge in

using accounting software does, the higher level of mastery is for AIS students to

use accounting software. Mastery involves knowledge as well as behavior. This

shows that the level of proficiency in terms of mastery and level of career

preparedness in terms of behavior has a high significant relationship in AIS

students career readiness. The finding shows that mastery in using accounting

software affects the behavior of students. The more that they master using

accounting software, their positive behavior reflects behind it. AIS students are

more prepared, active and confident in using accounting software. Also, mastery

and skills have a high significant relationship in career readiness of AIS students.

The level of proficiency in terms of mastery and level of career preparedness in

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terms of skills has also a significant relationship. Mastery also involves skills.

Acquiring mastery and skills of using accounting software provides a student's

confidence and greater advantage in accounting information systems. Overall,

these findings prove that the level of proficiency in terms of mastery and level of

career preparedness in terms of knowledge, behavior and skills has a highly

significant relationship and positive effects on students' careers. Being familiar

and having a mastery in using accounting software can be the AIS students

strengths and advantages in the technological era of business industries.

The findings of the study can be anchored to an article entitled “The

Impact of Accounting Applications Usage, Learning Achievements and

Accounting Learning System to Acquisition Accounting Knowledge" by

Endrianto et al (2020)”. The conclusion of the article is the same in the

findings stated above, it proves that the use of accounting applications has a

positive and significant impact on the acquisition of accounting knowledge.

Learning accounting software brings a positive impact on student career

preparedness and is more effective than manual accounting. Technological

advancement is mainly used and continuously evolving in the modern era.

Software users are growing in numbers and so is the accounting software

needed by industries to account for their transactions. Accounting information

students must be prepared to be able to use accounting software or using the

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software to understand the accounting process as a whole. The teaching

approach in academic curriculum greatly affects the student career

preparedness. In the learning process, exposing the students during academic

studies will help them gain confidence and valuable knowledge about the

Accounting Information Systems field. It will be a great advantage for the AIS

students to learn more about accounting software early and also, help them to

visualize the career paths.

The researchers, therefore, recommend that the academic curriculum also

continue to adapt in the technological era as it is rapidly evolving today. Adding

more information system subjects and exposing AIS students to various types of

accounting software will help them to be career ready and it also improves the

learning in academic curriculum. Technological approaches in teaching are more

efficient and effective for AIS students as the business era continuously evolves

and depends on accounting information systems.

Proposed Action Plan: Accounting Software Seminars and Workshops

In our study entitled "Learning Accounting Software and its perceived

effects on Students' Career Preparedness," the noticeable link between students'

competence in accounting software and their readiness for their careers suggests
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the implementation of workshops to cater to this requirement. This program will

improve students' technical skills, leading to increased competitiveness in the

accounting industry. The results of the research emphasize that increased

expertise in accounting software is directly linked to improved readiness for a

career. Based on this information, we, as researchers, suggest hosting workshops

that concentrate on the accounting software used most frequently. The

workshops will be led by researchers, with guest experts coming in to offer

expert knowledge and hands-on advice. The objective is to assist students in

mastering important software, enhancing their technical abilities and increasing

their confidence in completing practical accounting duties.

Our data analysis indicates that students with advanced skills in

accounting software are more equipped for their future careers. This is a result

of the growing need for accountants who are proficient in technology. The

training sessions will help students gain both skill and flexibility with new tools,

which is vital in the rapidly changing digital work environment of today. This

method will guarantee that students can utilize their knowledge in real-world

situations and target the particular weak points found in the research, making

sure students acquire thorough and current understanding in accounting

software.
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The suggested training sessions have important consequences for the

future professional achievements of students. By enhancing their skills, students

can fulfill the needs of contemporary accounting positions which require not only

academic understanding, but also practical skills. This training will increase their

confidence for internships, job applications, and interviews. In addition, having

practical experience with common accounting tools in the industry will make

students more competitive in the job market, as employers will see it as a

valuable asset.

ACCOUNTING SOFTWARE SEMINAR FOR STUDENTS CAREER GROWTH

AND ADVANCEMENT

Description

This seminar provides practical skills, new and advanced knowledge and

opportunities that will help and guide students in preparing future careers.

Students can gain a competitive edge in the job market and also improve them

for success in evolving accounting information systems. As the accounting

profession evolves, technology plays a huge role in it. Accounting software no

longer has a competitive advantage but is necessary for aspiring accountants and

accounting information systems employees. This will equip the students to

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become adaptable and knowledgeable about the latest advancement and ensure

that they will possess the skills employers are seeking.

IMPROVING STUDENTS CONFIDENCE: A TRAINING WORKSHOP IN

USING ACCOUNTING SOFTWARE

Description

This training is one of the essential components in AIS workshops. Based

on our survey related to the practical application in using accounting software,

the result indicated that it has a low proficiency. Students are not confident in

performing practical tasks in accounting software. This workshop will focus on

practical application in using different kinds of accounting software that they

need in the future. It will enhance the students skills and increase efficiency. It

improves not only their confidence but also their knowledge to dive into

accounting information systems in real world scenarios. Accounting software

training can also enhance the students employability in the future and open up to

new opportunities. The workshop also highlights how learning accounting

software affects their career preparedness in choosing their career paths as they

build their way in exploring the accounting world.

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NOTES

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students’ knowledge acquisition. Journal of Accounting & Organizational Change,
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software for teaching and learning in a Second-Year Accounting course.
DigitalCommons@Kennesaw State University. Retrieved from
[Link]

Mohammed Muneerali Thottoli, (2020). "Knowledge and use of accounting

software: evidence from Oman”. Retrieved from
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tml

Che Ku Hisam Che Ku Kassim (2014). Accounting education change:

Improving the quality of accounting graduates. Journal of Applied Environmental
and Biological Sciences, 4(6), 1-7. Retrieved from [Link]

Ryan Johnson (2014). Accounting Practitioners Reflect on Faculty Impact:

Bridging the Gap between Theory and Practice. American Journal of Business
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David Kolb and Richard Boyatzis, (2014). Experiential learning theory:

Previous research and new directions. In Perspectives on thinking, learning, and
cognitive styles (pp. 227-247). Retrieved from
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John Dewey (1986, September). Experience and education. In The

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Lawrence Katz and Kevin Murphy, (N.D.). “Skill-Biased Technological

Change Theory: The Race Between Education and Technology”. Retrieved from
[Link]
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Wendy Endrianto, et al., (2020). “The Impact of Accounting Applications

Usage, Learning Achievements and Accounting Learning System to Acquisition
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