level of competency of bachelor of science in...

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




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




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.




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.




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%.




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




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


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


8. Emptying Recycle Bin 2.71 Very Competent 8

9. Accessing/opening file/s directly from using

the File Explorer


10. Checking the properties (or details) of a file

or folder


11. Viewing file/s and folder/s using different

view layouts such as details, list, large icons, etc.


12. Changing navigation panes and displaying

other panes in file explorer


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.




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. 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


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


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


22. Saving changes to an existing (or current)

document





23. Saving an existing document using another

filename or to another folder/drive (or destination)


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)


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)


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)


32. Using spell check and grammar check 2.61 Very Competent 22

33. Using the Clipboard for copying and pasting

activities


34. Formatting fonts such as changing font size, font

color, etc.


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)


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






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


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


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


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




operation. Another reason, we all know it is the most commonly used application in doing

school works among students.


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.


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


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



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




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.


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


4. Formatting or changing themes/background

using the master slide


5. Create a new template for a PowerPoint

presentations


6. Setting a slide transition 2.62 Very Competent 3.5

7. Formatting a slide transition such as advance

slide, duration, etc.


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


10. Using the animation pane to format and

reorder animation of text or objects


11. Using entrance, emphasis, exit and more

motion paths to animate text or object


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




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


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




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