level of competency of bachelor of science in...
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International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 463
LEVEL OF COMPETENCY OF BACHELOR OF SCIENCE IN ACCOUNTING
TECHNOLOGY STUDENTS IN INFORMATION TECHNOLOGY
ANTHONY Y. PARAS, LPT, DIT Faculty Member College of Business, Entrepreneurship and
Accountancy Cagayan State University, Andrews Campus Tuguegarao City, Cagayan,
Philippines 3500
ABSTRACT: The study aimed to assess the level of competency among Bachelor of Science
in Accounting Technology (BSAcT) students on information technology. Specifically, the study
surveyed the students’ level of competency in Basic Computer Hardware Manipulation, Basic
File Manipulation, and Microsoft Office applications such as Word, Excel and PowerPoint. In
assessing the level of competency, the researcher administered the survey questionnaire to
the student-participants. Moreover, the study was conducted during the Second Semester
Academic Year 2016-2017 at the College of Business, Entrepreneurship and Accountancy,
Cagayan State University, Caritan Sur, Tuguegarao City. The researcher concluded that the
Bachelor of Science in Accounting Technology (BSAcT) students are very competent in Basic
Computer Hardware, Manipulation, Basic File Manipulation and Microsoft Office
applications.
KEYWORDS: Information Communication Technology, Computer Systems, Digital Devices,
Accounting Technology, Level of Competency, Information Technology
INTRODUCTION
Information technology has changed the world; it changes the way works are done and its
perspective towards life. As today’s society is becoming more dependent on new
technology; increasing attention is given to information technology’s competency.
Computers become critical part of every industry as generation evolves. Computers are at
the heart of modern organizations-banks, factories, communications companies,
transportation systems, and the military. Thus, transactions with computers are part of daily
life.
Today, information systems had invaded almost all organization and almost all areas of our
society. Why? This is because transactions and processes become faster, better, more
efficient, more effective and individuals become more productive. During the early years of
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 464
computers, users of information systems are those experts in the field of information
technology and computers. Nowadays, since computer is used in all discipline, any individual
must learn to adopt this technology; people must become computer literate. Along with
this, professionals and other end users started to embraced and used information systems
in order to facilitate their work.
Understanding how a computer or technology works is a key part of competency. Someone
who is a professional computer user may be considered competent because he or she has
extensive exposure to the technology, and had learned how to use it efficiently and
effectively. Currently, companies perform daily duties in an increasingly digitized manner.
Aside from the classroom-based frontal instructions, case studies, and group activities- the
accounting technology students are also dealing with activities such as hands-on training on
accounting software, exercises on situational problems to stimulate work situations. We, as
future accounting technicians, it involves valuable accounting related jobs such as assisting
with the preparation of accounts, bookkeeping, monitoring company expenses, managing
staff payroll and the like, and most of these activities are done with the use of computer.
Competency includes familiarity with office programs, such as Microsoft Word, Microsoft
PowerPoint, and Microsoft Excel used to be standard skill set for most business operations.
Employees that are comfortably and confidently able to master many computer programs
are highly desired. Being competent gives us the opportunity to excel in rapidly changing
environment in technology.
STATEMENT OF THE PROBLEM
Generally, this study sought to assess the level of competency of Accounting Technology
students on Information Technology. Specifically, it sought to answer what is the level of
competency among BSAcT students in terms of:
1. Basic computer hardware manipulation
2. Basic file manipulation
3. Common Commands/functions in MS Word, MS Excel and MS PowerPoint
4. Microsoft Word operations
5. Microsoft Excel operations
6. Microsoft Power point operations
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 465
METHODOLOGY
RESEARCH DESIGN
The researcher used the descriptive method in the assessment of the level of competency of
the participants on Information Technology.
LOCALE OF THE STUDY
The research is conducted within the premise of Cagayan State University- Andrews Campus
located at Caritan Sur Tuguegarao City, Cagayan. (Particularly the Bachelor of Science in
Accounting Technology major under the College of Business, Entrepreneurship and
Accountancy.) School Year 2016-2017.
DESCRIPTION OF THE RESPONDENTS
The respondents are the students currently enrolled in Bachelor of Science in Accounting
Technology. There are 210 second year students, 120 third year students and 150 fourth
year students who truthfully answered the given questionnaire.
SAMPLING PROCEDURE
In deriving the number of respondents the researcher get the accurate number of the
students which is 480 students who are enrolled in Bachelor of Science in Accounting
Technology, and 339 students are taken as respondents. The sample size was determined
using the Slovin’s formula with the marginal error of 5%. The selection of the sample
respondents were done through random sampling
Hence, the gathered total number of population from each year level used as the value for
N with the used of 5% margin of error as the value of e, in order to acquire the desired
sample population thereto which shall be the value of derived sample size.
Slovin’s Formula: n = 𝑁
1+𝑁(𝑒)2
Whereas:
n = Sample size
N=Population
e =Margin of error
The researcher computed the respondent’s based on the population per year level
computed as shown below.
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 466
Second year:
n = 𝑁
1+𝑁(𝑒)2
= 210
1+210(5%)2
= 210
1.525
n = 137.70 or 138
Third year:
n = 𝑁
1+𝑁(𝑒)2
= 120
1+120(5%)2
= 120
1.3
n = 92.30 or 92
Fourth year:
n = 𝑁
1+𝑁(𝑒)2
= 150
1+150(5%)2
= 150
1.375
n = 109.09 or 109
Figure 2. Population and Sampling Size of BSAcT Students
Year Level Population Sampling Size
2nd Year 210 138
3rd Year 120 92
4th Year 150 109
RESEARCH INSTRUMENT
The questionnaire is the main tool for us to collect the required data to assess the
competency of the Accounting Technology students. The data was collected and
computerized for the future uses.
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 467
The questionnaire was designed to use a “numeric scale form” items to improve the
reliability and consistency of the data sought. The responses required were facilitated by
providing questions to which a student is required to respond by selecting the available
alternatives. The structured items were multi-choice in nature. In connection, the numeric
scale of 1 to 3 corresponds to the items demand with the higher number equating to the
higher competency on Information Technology. The assumption of the demand scale
generalized this study’s result. The questionnaire consist the several questions regarding the
following: Basic Computer Hardware Manipulation, Basic File Manipulation, Common
Commands/functions in Microsoft Word, Microsoft Excel and Microsoft PowerPoint.
METHODS IN ANALYSING THE DATA
The data analysis in this research is in the form of a descriptive analysis of results obtained,
justified by the nature of the research itself. The data gathered is tabulated, treated using
statistical treatment and then analyzed. The Statistical Package for Social Sciences (SPSS)
programme was used for data manipulation and analysis. The results are presented in a
series of tables and relate directly to the research questionnaires. Weighted mean was used
for the statistical treatment of the effectiveness and efficiency of the system based on the
features and functions of it. The respondents were tapped using a convenience sampling
and used the Slovin’s formula to get the number of respondents using a 5% margin of error.
RESULTS AND DISCUSSION
Table 1. Frequency and Percentage of BSAcT Students
Year Level Frequency Percentage
2nd Year 138 40.5
3rd Year 92 27.5
4th Year 109 32.0
Total 339 100.0
Table 1 shows the frequency and percentage of sampling size of the Bachelor of Science in
Accounting Technology students per year level. As shown above, there are 138 respondents
or 40.5% of the total sampling size for the 2nd year level, 94 or 27.5% for the 3rd year and for
the 4th year level there are 109 or 32%.
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 468
Table 2: Item mean distribution of the respondent’s competency on the basic computer
hardware manipulation
In table 2, it shows that the respondents are very competent in most of the basic computer
hardware manipulation such as booting and shutting down of computer, formatting of
secondary storage devices, connecting and setting-up of printers. It is because students
learned about it during their secondary school as part of the curriculum. On the other hand,
the table shows that assembling of computer parts has room for improvements All in all; the
result shows that the Bachelor of Science in Accounting Technology (BSAcT) students are
very competent in this category.
Basic Computer Hardware Manipulation Item mean Interpretation Rank
1. Assembling a computer – connecting the
keyboard, mouse, monitor, speaker & other
peripherals to the system unit.
2.27 Competent 6
2. Checking connections of the parts (like
keyboard, mouse, monitor, etc.) when they cannot
be detected by the computer system.
2.41 Very
Competent
4
4. Connecting and setting-up the printer for use 2.42 Very
Competent
3
5. Turning on/off computer (booting and
shutting down)
2.73 Very
Competent
1
6. Format a secondary storage devices such as
hard disk, flash drives, memory card, etc.
2.53 Very
Competent
2
Overall mean 2.49 Very
Competent
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 469
Table 2.1: Item mean distribution of the respondent’s competency on the basic File
Manipulation
Basic File Manipulation Item
Mean
Interpretation Rank
1. Open/access a drive or folder (or directory)
such as My Documents, File Explorer,
C:\,Program Files, etc.
2.79 Very Competent 6
2. Create a New Folder (or directory) 2.84 Very Competent 5
3. Copy & Paste (Duplicating) file/s or folder/s 2.86 Very Competent 3
4. Cut and Paste (Transferring) file/s or
folder/s
2.86 Very Competent 3
5. Renaming a file or folder 2.86 Very Competent 3
6. Deleting file/s or folder/s 2.89 Very Competent 1
7. Recovering file/s and/or folder/s from the
Recycle Bin
2.72 Very Competent 7
8. Emptying Recycle Bin 2.71 Very Competent 8
9. Accessing/opening file/s directly from using
the File Explorer
2.61 Very Competent 11
10. Checking the properties (or details) of a file
or folder
2.68 Very Competent 10
11. Viewing file/s and folder/s using different
view layouts such as details, list, large icons, etc.
2.69 Very Competent 9
12. Changing navigation panes and displaying
other panes in file explorer
2.49 Very Competent 12
Overall mean 2.75 Very Competent
In table 2.1, it shows that the BSAcT students are very competent in all aspects in basic file
manipulation. This category is also taught in secondary school. In addition, Cagayan State
University also included Fundamentals of Computer Software and Applications (COMP 11A)
in the curriculum which enhanced the skills of the students in using computers.
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 470
Table 2.2: Item mean distribution of the respondent’s Competency on Common
Commands/functions in MS Word, MS Excel and MS PowerPoint
Common Commands/functions in MS Word, MS
Excel and MS PowerPoint
Item
mean
Interpretation Rank
1. Opening and Exiting MS Word/MS Excel/MS
PowerPoint
2.78 Very Competent 1
2. Inserting a picture from a file and online pictures
common command
2.65 Very Competent 12.5
3. Changing text wrapping setting 2.53 Very Competent 35
4. Using predefined text wrapping setting 2.49 Very Competent 42
5. Cropping an image to a shape 2.63 Very Competent 17.5
6. Adding a border to a picture 2.66 Very Competent 11
7. Adjusting image such as compressing
Pictures
2.59 Very Competent 26
8. Removing the background from an Image 2.53 Very Competent 35
9. Inserting and Resizing shape 2.56 Very Competent 32
10. Changing the order of shapes and shape style 2.58 Very Competent 28.5
11. Inserting, moving, resizing and modifying a text
box
2.59 Very Competent 26
12. Changing the fill color 2.63 Very Competent 17.5
13. Changing the shape outline and shadow effects 2.62 Very Competent 20
14. Creating word art 2.62 Very Competent 20
15. Converting regular text into word art 2.57 Very Competent 30.5
16. Modifying text wrapping 2.58 Very Competent 28.5
17. Converting existing text into a table 2.50 Very Competent 40.5
18. Modifying and applying a table style 2.51 Very Competent 39.5
19. Creating a new document/file 2.70 Very Competent 7
20. Opening/closing an existing document/file 2.71 Very Competent 5
21. Saving a new document using the Save As dialog
box
2.70 Very Competent 7
22. Saving changes to an existing (or current)
document
2.70 Very Competent 7
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 471
23. Saving an existing document using another
filename or to another folder/drive (or destination)
2.68 Very Competent 9.5
24. Setting/changing a password of the document 2.64 Very Competent 14.5
25. Changing the margins, orientation, paper’s size.
(for MS Word & MS Excel)
2.62 Very Competent 20
26. Inserting pictures and other objects 2.64 Very Competent 14.5
27. Inserting and editing Word Arts 2.60 Very Competent 23.5
28. Printing a document 2.59 Very Competent 26
29. Changing views of the document area (ex: Normal
View, Print Layout View)
2.52 Very Competent 37.5
30. Changing the zoom of the document area 2.57 Very Competent 30.5
31. Using the shortcut keys available such as but not
limited to: Ctrl A, Ctrl R, Ctrl V, Ctrl I, Ctrl N)
2.65 Very Competent 12.5
32. Using spell check and grammar check 2.61 Very Competent 22
33. Using the Clipboard for copying and pasting
activities
2.60 Very Competent 23.5
34. Formatting fonts such as changing font size, font
color, etc.
2.68 Very Competent 9.5
35. Highlighting text 2.74 Very Competent 4
36. Using underline commands 2.75 Very Competent 3
37. Using the Bold, Italic and Underline Commands 2.76 Very Competent 2
38. Changing the text case and text alignments 2.50 Very Competent 40.5
39. Inserting symbols and equation( for Excel and MS
Word)
2.53 Very Competent 35
40. Changing page orientation 2.51 Very Competent 39.5
41. Creating, changing and formatting a bulleted list 2.54 Very Competent 33
42. Creating, changing and formatting a numbered
list
2.52 Very Competent 37.5
Overall mean 2.61 Very Competent
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 472
In table 2.2, the result shows that the students are very competent in the basic
commands/functions in MS Word, MS Excel, and MS Power Point specifically, in opening
and exiting Microsoft office software, using the bold, italic and underline commands, etc.
These items are the most used commands in the MS office software. Using predefined text
wrapping setting item showed lower score result than the other items. The students may
not be much familiar in using such commands.
Table 2.3: Item mean distribution of the respondent’s Competency on manipulating
Microsoft word
MICROSOFT WORD
Item
mean
Interpretation Rank
1. Changing and setting the page margins 2.63 Very Competent 7.5
2. Changing and customizing page size 2.65 Very Competent 4
3. Using Indentions and setting tab stops 2.66 Very Competent 2
4. Creating and formatting columns to a
document
2.64 Very Competent 5.5
5. Creating bookmarks and hyperlinks 2.49 Very Competent 14
6. Creating recipients’ list for a mail merge 2.44 Very Competent 15
7. Creating a mail merge document 2.51 Very Competent 13
8. Creating and formatting tables 2.63 Very Competent 7.5
9. Creating, Inserting and editing a header or
footer
2.66 Very Competent 2
10. Formatting line spacing 2.66 Very Competent 2
11. Formatting paragraph spacing 2.64 Very Competent 5.5
12. Inserting a formula in a table 2.60 Very Competent 9.5
13. Inserting a page break 2.57 Very Competent 11
14. Adding page numbers to a document 2.60 Very Competent 9.5
15. Restarting page numbering 2.56 Very Competent 12
Overall mean 2.60 Very Competent
In table 2.3, the result shows that the students are very competent in using Microsoft Word.
It is due to the fact that CSU curriculum integrates Fundamentals of Computer Software and
Applications (COMP 11A) in developing further the students’ knowledge in computer
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 473
operation. Another reason, we all know it is the most commonly used application in doing
school works among students.
Table 2.4: Item mean distribution of the respondent’s Competency on manipulating
Microsoft excel
MICROSOFT EXCEL
Item
mean
Interpretation Rank
1. Typing different types of data in a cell 2.59 Very Competent 5
2. Changing column width and row height 2.45 Very Competent 11.5
3. Merging cells 2.63 Very Competent 4
4. Converting existing text into a table 2.40 Very Competent 14
5. Modifying and applying a table style 2.44 Very Competent 13
6. Deleting a row or column 2.72 Very Competent 1
7. Creating or inserting a formula in a cell 2.70 Very Competent 2
8. Using common functions such as sum, average, if,
etc.
2.64 Very Competent 3
9. Creating formulas combining different functions 2.53 Very Competent 6
10. Inserting and Modifying Chart using existing data 2.46 Very Competent 10
11. Selecting an appropriate chart for an existing
data
2.39 Very Competent 15
12. Inserting data from another file or source 2.47 Very Competent 9
13. Sorting data 2.51 Very Competent 7
14. Filtering data 2.32 Competent 18
15. Creating and setting data validations to limit data
values to be entered in a cell
2.33 Competent 20
16. Consolidate date 2.48 Very Competent 8
17. Using the group and ungroup command 2.29 Competent 19
18. Setting freeze panes 2.34 Competent 17
19. Getting data from another sheet/workbook 2.45 Very Competent 11.5
20. Creating formulas using values from another
sheet or workbook
2.37 Very Competent 16
Overall mean 2.48 Very Competent
In table 2.4, it shows that the respondents are very competent in most of Microsoft Excel
operations such as, deleting a row or column, creating or inserting a formula in a cell,
creating formula and combining different functions. These are the commonly used functions
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 474
in Microsoft Excel. Creating and setting data validations to limit data values to be entered in
a cell, using the group and ungroup command seemed a bit unfamiliar for the students. All
in all, the result shows that the BSAcT students are very competent in this category.
Table 2.5: Item mean distribution of the respondent’s Competency on manipulating
Microsoft PowerPoint
MICROSOFT POWERPOINT
Item
mean
Interpretation Rank
1. Selecting an appropriate layout for a slide 2.62 Very Competent 3.5
2. Inserting a new slide 2.68 Very Competent 1
3. Changing themes (or background) to use for
the PowerPoint presentation
2.65 Very Competent 2
4. Formatting or changing themes/background
using the master slide
2.61 Very Competent 5
5. Create a new template for a PowerPoint
presentations
2.57 Very Competent 7
6. Setting a slide transition 2.62 Very Competent 3.5
7. Formatting a slide transition such as advance
slide, duration, etc.
2.56 Very Competent 8.5
8. Applying an animation to a text or object 2.59 Very Competent 6
9. Formatting or changing animation settings
such as timings and effect options
2.54 Very Competent 10
10. Using the animation pane to format and
reorder animation of text or objects
2.53 Very Competent 11
11. Using entrance, emphasis, exit and more
motion paths to animate text or object
2.50 Very Competent 12
12. Create hyperlinks to a slide and to other files 2.41 Very Competent 14
13. Create action buttons 2.48 Very Competent 13
14. Setting up Slide Show 2.56 Very Competent 8.5
Overall mean
2.57 Very Competent
In table 2.5, it shows similar result with table 2.3, the students are very competent on all
aspects in using Microsoft Power Point. It is due to the fact that CSU curriculum integrates
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 475
Fundamentals of Computer Software and Applications (COMP 11A) in developing further
the student’s knowledge in computer operation. Another reason, it is the most commonly
used application in making visual presentations among students.
Table 5: Category Mean Distribution of the different basic computer operations
The data reveal the category mean mean on the competency of the respondents on the
different basic computer operations. It showed in the table that the respondents are very
competent in the manipulating the different basic computer operations. Bachelor of Science
in Accounting Technology (BSAcT) are very competent with regards to Information
Technology.
CONCLUSION
The study showed that the BSAcT students are very competent with regards to Information
Technology. Data showed that the students are competent in terms of basic computer
manipulation and proficient in using Microsoft office software. Moreover, the students
scored highest in the basic file manipulation item, followed by the common
commands/functions in Microsoft office software item. The Microsoft Word item came third
in rank, next to it is the Microsoft PowerPoint item, then the basic computer hardware
manipulation item, and lastly, the Microsoft Excel item, it shows that all BSAcT students are
very competent on Information Technology.
Category Item
mean
Interpretation Rank
Basic Computer Hardware Manipulation 2.49 Very Competent 5
Basic File Manipulation 2.75 Very Competent 1
Common Commands/functions in Microsoft
Word, Microsoft Excel and Microsoft PowerPoint
2.61 Very Competent 2
Microsoft WORD 2.60 Very Competent 3
Microsoft EXCEL 2.48 Very Competent 6
Microsoft POWERPOINT 2.57 Very Competent 4
GRAND MEAN 2.58 Very Competent
International Journal of Advanced Research in ISSN: 2278-6236
Management and Social Sciences Impact Factor: 7.065
Vol. 8 | No. 6 | June 2019 www.garph.co.uk IJARMSS | 476
RECOMMENDATONS
Hence, the researcher believed that this study would reach a better plight from the
following significant recommendations:
1. The future researcher who dwells on the topic should include assessing the
competency of the respondents with regards to Information Technology using
the internet.
2. A follow-up research with an additional hands-on test would be appropriate for
the validation and correlation of the results from this research to match the
perceived assessment of BSAcT students.
3. For Cagayan State University to send IT Instructors to various seminars and
trainings to further bolster their knowledge and skills.
4. For IT instructors to attend various seminars and trainings to further enhance
their knowledge and skills.
5. For BSAct students to attend trainings and seminars that will further enhance the
knowledge and skills they have acquired in Cagayan State University.
REFERENCES
O’Brien, Introduction to Information Systems in Business Management, Sixth Edition,
2005
Pepito, Introduction to Computer Fundamentals, 2002
Sherman, Basic Computer Skills Made Simple (Made Simple Computer Series), 2001
Shneider, Introduction to Programming Using Visual Basic, 10th Edition, 2017
Wempen, Computing Fundamentals: Introduction to Computers, 2015