This article justifies the urgent need to change the curriculum in the Philippines given the rapid pace of development in artificial intelligence and robotics in education. Read on to appreciate what robots can do in education and why there is a need to change the curriculum.
In 2017, my student in the Diploma in Teaching Course in Thailand gave me the idea how fast the development of Artificial Intelligence (AI) in the world, particularly in the field of education. “Robots are coming our way! They are already here and might replace us – teachers in a very short period of time,” he said.
In Thailand, the use of artificial intelligence and robotics in education has been intensified as it pushes forward to digital economy era or the so-called, “The Age of Automation.” Yes, almost everything can be done with the use of robotics and artificial intelligence (AI)!
With the rapid expansion of technology and digital applications, we have now the robotic nurses and surgeons. We also have automated vehicles or driverless cars. There is also a translation app and a device that will automatically translate your utterances and be able to converse with foreigners in real time.
If we have robotic nurses, surgeons and translators, can we also have robotic teachers? What can AI and robotics do in the field of education?
Artificial Intelligence and Robotics in Education
With softwares and apps available in the market, you can easily assess the performance of students. The use of Moodle, Edmodo, Google Classroom, and Schoology, among others can help you a lot in assessing students’ performance. Paper and pencil tests can easily be constructed in the Learning Management System. All you have to do is encode the questions, set the correct answer, and upload it. On the other hand, your students receive the test and answer it. Then, their scores will be displayed on their screens and on your screen as the subject teacher.
For written responses like essays, you can easily check and mark their papers even if you have a lot of students. You can also give immediate feedback whether their papers are plagiarized or have errors in grammar, spelling and mechanics.
There are also grammar and vocabulary games that would help determine your students’ level of proficiency. Proficiency tests such as IELTS, TOEFL, and TOEIC are in digital form. You can do a test preparation online or even take the actual test online in listening, speaking, reading and writing.
2. Personalization and Differentiation
In many Asian countries, large classes are evident. With 40 – 60 students, it is hard to treat students one by one and give them immediate feedback.
Nowadays, there are robots that can read the facial expressions of students whether they find the lessons difficult or not. Robots can also distinguish which students must be given extra lessons or a simplified explanation of the lesson.
You can also check class attendance through QR codes. If a student does not belong to your class, the app can give you information about the student’s classroom, subject and teacher. A notification is also sent to the parents if their children are present or not. All students’ records are in the dashboard so that the advisers can easily monitor their students’ over-all performance.
Likewise, parents can also keep track the progress of their children. There is a learning management system than can let parents monitor the performance of their children.
Thus, academic performance can easily be traced, monitored and evaluated by the teachers, students, and parents as well. Students are treated individually and able to excel in their academic pursuits.
3. Teaching and Learning
Robots are being developed as teaching assistants or real teachers. They can now deliver lectures like humans do! They can also give a lot of information and answer questions from the students.
In some cases, robots are used as instructional materials. For example, robotics are used in Science, Technology, Engineering, and Mathematics (STEM) classes to explain the concepts and processes involved.
In a university that offers Technopreneurship Curriculum, both teachers and students can make their own robots, apps, or devices and sell them to interested individuals or companies. This kind of curriculum is getting popular in Korea and India, and hopefully in the Philippines.
Why Change the Curriculum
Anticipating automation and artificial intelligence in education, the curriculum must be changed. There is a need to train and retrain people to use new technologies that would require for new skills and competencies.
For example, schools around the world are now integrating the 21st Century skills such as communication, critical thinking, creativity, and collaboration (4Cs) in their curricular programs. In this way, education is able to make people “humans.”
According to Jack Ma, “We can’t compete with robots in terms of knowledge. Teach people with soft skills such as teamwork, independent thinking, believing, and caring for others. These are the important skills that can distinguish us from robots”.
The kind of curriculum in the Philippines must change from content-driven into technology-driven curriculum coupled with skills and experiences. This means that teachers must use technology (robots and AI) to facilitate the lesson; teach soft skills to students, and provide the students with the experiences in which they can create and innovate ideas through problem solving, research and development.
Now, let’s go back to the question raised by my student. Can robots replace us? Perhaps, they can take our jobs in the future. But are we going to allow this?
If our answer is “No”, then we should use robots only as our tools to make things faster and easier for us. We need to equip ourselves with skills necessary to have a meaningful life – a kind of life that is stress-free and where we have more time to spend with our families and friends.
1. Leesa-nguansuk, Suchit. (June 5, 2017). AI at 4.0 forefront. Retrieved from https://www.bangkokpost.com/tech/local-news/1262763/ai-at-4-0-forefront
2. Lynch, Matthew. (May, 5, 2018). Seven roles for artificial intelligence in education. Retrieved from https://www.thetechedvocate.org/7-roles-for-artificial-intelligence-in-education/
3. Lynch, Matthew. (March 26, 2017). Five reasons to teach robotics in schools. Retrieved from https://www.thetechedvocate.org/five-reasons-to-teach-robotics-in-schools/
4. Manns, Mark. (December 11, 2017). Artificial intelligence: opportunities, threats and future learning. Retrieved from https://bangkok.unesco.org/content/artificial-intelligence-opportunities-threats-and-future-learning
5. Marr, Bernard. (July 25, 2018). How is AI used in education – real world examples of today and a peek into the future. Retrieved from https://www.forbes.com/sites/bernardmarr/2018/07/25/how-is-ai-used-in-education-real-world-examples-of-today-and-a-peek-into-the-future/#62ae6a62586e
6. Utermohlen, Karl. (April 12, 2018). Four ways AI is changing the education industry. Retrieved from https://towardsdatascience.com/4-ways-ai-is-changing-the-education-industry-b473c5d2c706
7. World Economic Forum. (February 1, 2018). The future of education according to Jack Ma, Trudeau, and Malala. Retrieved from https://english.cw.com.tw/article/
One of the doctor in educational administration students in my advanced statistics class once asked: “How do you choose the variables of the study? Which ones should be included in the research paradigm?”
This concern comes up when dealing with research problems involving several variables. Such studies employ multivariate analysis like multiple regression, factor analysis, discriminant analysis, among others. Many quantitative dissertation papers use these statistical tests. Therefore, the variables of the study need to be properly identified prior to data gathering.
Of course, to put everything in its proper context, the paradigm of the study appears in the later part of the formal research paper. Choosing the variables of a study requires a good understanding of the topic under investigation. A good understanding of the topic comes after a thorough review of related literature. However, you need to be clear beforehand on what issues or problems you want to investigate.
Thus, choosing the variables that will form part of the paradigm requires clear thesis statements. Given that the graduate students’ pursue a doctoral degree in educational administration, they must look into issues or problems related to their specialization.
In view of the foregoing, a doctor of education degree prepares individuals to serve as leaders in schools or colleges, or work for school districts or government organizations. Doctor of education holders usually do research for policy making purposes. Hence, exploration of educational administration topics precedes any research activity.
Variables of the Study
Research titles reflect the variables of the study. For example, the following issues or problems on educational administration may be looked into by graduate students of educational administration:
Efficacy of peer supervision,
Factors affecting the impact of professional development programs on teachers’ performance,
Factors affecting students’ self-efficacy in elementary education,
Classroom factors affecting students’ academic achievement, and
Factors affecting the effective integration of information technology in the classroom.
The above titles expressly state or imply the variables of the study. Specifically, in the specific order given above, the variables considered include:
peer supervision or arrangements where peers work together for mutual benefit;
professional development programs, teachers’ performance;
factors affecting students’ self-efficacy such as performance experience, vicarious experience, social persuasion, imaginal experience, and physical and emotional states (Bandura, 1988), students’ self efficacy;
classroom factors, students’ achievement; and
factors affecting the use of information technology, effectiveness of information technology.
Meanwhile, for statistical tests to be properly applied, the variables must be measurable. The variables belong to any of the four types of variables namely nominal, ordinal, interval, and ratio.
Finally, an illustrated example hammers the idea in. The following paradigm demonstrates the relationship of variables in the study on students’ self-efficacy:
Finally, I believe that practice makes perfect. Try to work on the other four examples to test your understanding.
Bandura, A. (1988). Organisational applications of social cognitive theory. Australian Journal of management, 13(2), 275-302.
LaRocca, B. (2017). Self-efficacy tookit. Retrieved on September 24, 2018 from https://www.transformingeducation.org/self-efficacy-toolkit/
A literature review related to the topic chosen by researchers occupies an entire section of a thesis. Why undertake a thorough literature review? This article explains why.
The conduct of research requires a literature review. The review enables you, as a researcher, to get a good grasp of the topic at hand. Hence, to make the review useful in building up the conceptual framework of the thesis, visiting libraries would be a good idea. Read the latest scientific journals relevant to the academic discipline where you belong. You may also surf the internet to read full scientific articles for free, especially with the preponderance of open access journals. You may also find Google Scholar very useful in finding related literature. Further, useful sources of information include government websites, particularly those that offer statistical data.
Reinventing the Wheel
Reviewing the literature prevents the duplication of previous work done on the topic identified. Thus, literature review saves money, time and effort. It prevents the “reinvention of the wheel.” This idiomatic expression means that doing something that others have already done is a waste of time.
Landmark Papers: Most Cited
Researchers consider some research publications with high regard. These publications are referred to as landmark papers. Landmark, must-read, papers have become popular among researchers as sensible sources of information. Usually well-known authority figures in the field author these publications.
However, the popularity of a paper does not necessarily mean that the arguments, hypothesis or theories presented by that author eludes correction. Contemporary researchers, armed with new insights from evidences gathered through meticulous research or experimentation, can debunk the philosophies advanced by an authority figure and render them as myth.
Theories from well-known personalities can always be challenged as new information comes in. For example, Aristotle, one of the greatest intellectual figures of western history, proclaimed that women have fewer teeth than men. Of course, he missed counting the teeth to verify his statement. Until… somebody challenged the idea by just suggesting “Let’s count.” A simple experiment ended the idea from a well-known figure.
Point of Saturation of the Literature Review
Familiarity with the research or investigation made by other researchers enables you to understand the issue at hand better. Upon reading a substantial number of research studies, there comes a point where no further new information could be gained. If you have experienced this, you have reached the point of saturation. Thus, you can confidently say that you have read enough scientific papers related to the topic.
In conclusion, the literature review sheds light on what has been done so far about the research topic. It reveals “gaps” that warrant further investigation. Good research practice presents this “gap” in knowledge in the introduction of the study. Statement of objectives or statements of the problem to address that gap follow. Hence, a follow-up study produces new information.
Since the inception of the CPA Licensure Examination, it has been one of the more difficult Licensure Examinations to hurdle. In the Philippines, it has been consistently ranked within the Top 10 of the Hardest Licensure Examinations. When Palawan State University was able to send BS-Accountancy graduates to take the licensure exam, it has been difficult for the said CPA candidates to pass the said examination. Studies in relation to the said topic have been done from the accreditation of a school’s accountancy program, the students’ habits, GWA/GPA and other characteristics were made. This study focused on the review period before the licensure examination of the CPA candidates. This study also identified factors that contribute to the success of a CPA candidate. Results show that two-thirds reviewed at RESA. Their preferred review session is the afternoon session. This study also showed that they spend more than 8 hours in the evening to prepare for the examination. They also understood the concept first before proceeding with practical application. The candidates also used self-assessment to evaluate themselves for the examination.
Keywords: BS-Accountancy, CPA, Strategies, Study Habits, Techniques
Early evidence of the existence of accounting can be traced 6,000 years ago. Discovery of rudimentary accounting records from temples in Lower Mesopotamia. In 1340, the double-entry accounting were discovered in the “Massari Ledgers” of the Commune of Genoa. This was earlier than Luca Pacioli’s “Summa” which was first published in 1494. Since the Massari Ledgers have little evidence of their validity, the Franciscan Friar and mathematician is still universally recognized as the “The Father of Accounting and Bookkeeping”.
Originating in England, the professional accountancy examinations are now standard in all countries recognizing accountancy as a profession. Candidates wanting to enter the profession must show his or her knowledge and proficiency in numerous accounting areas. The exam continues to evolve with the changing needs of the profession. In the future, the changing business and technological environment will demand higher level of skill set from entry level accountants. In the future, the CPA Examination must be designed to assure the knowledge, ability, and skill of the candidates taking the exam, so that the public will be protected and accountancy remain a respected profession (King, D. L., et al., 2017).
In the early 1900’s, the accounting profession realized the need of quality education and accounting work experience. The American Association of Public Accountants (AAPA), the precursor of American Institute of Certified Public Accountants (AICPA), realizing this necessity, developed a uniform CPA exam as an admission requirement to the profession. The giving out of uniform examinations has been adopted in the Philippines and all over the world before one may be admitted to the profession, although examinations may vary and additional requirements such as number of years of related experience may be necessary for admission.
A study reveals that practitioners support (1) setting national uniform requirement for education and job experience, (2) requiring college-level course(s) in ethics, and (3) requiring candidates to have courses in specific areas of accounting and non-accounting disciplines (Demagalhaes, et al., 2014). A study also suggests that auditors with Professional Accounting Education (PAE) background possess higher competency compared to those without. Supervisor, manager, and partner perceptions are better for those subordinates with PAE background. Further, findings supported to a certain extent that PAE has a significant role in enhancing professionalism in auditors (Utami, et al., 2011).
College accounting curricula have always stressed public accounting and the CPA exam. But with the emergence of new certification programs, potential accountants have a wide choice of professional designations to differentiate themselves. Despite the competition, the CPA is still the best recognized brand name among accounting students. But the CIA, CFE, and other certifications are catching up with and in some aspects surpassing the CMA recognition (Brody, et al., 2016).
Consistently, the Certified Public Accountant (CPA) Licensure Examination has been always ranked in the Top Ten Hardest Licensure Examination locally and abroad. In the Philippines, the Board of Accountancy (BOA) conducts the examination twice a year. Data from the Professional Regulation Commission (PRC) revealed that the highest exam passing percentage is 48% never hitting the 50% mark.
Since Palawan State University was able to produce accountancy graduates, it has consistently produced CPA Licensure Examination passers above the national passing percentage. There was always a retention policy but it was not strictly implemented during the late 1990s. The adverse result of non-implementation was when the university’s passing rate became lower than the national passing percentage. The lowest point was in the early 2000s when the university at times had no passers in the licensure examination.
The Uniformed CPA Examination is an objective measure that can be employed for evaluation purposes and that accrediting organizations should require disclosure of each accredited school’s UCPAE passing rate as requirement for accreditation. Further, findings also indicate that faith-based CCCU member schools performance is significantly higher than for-profit schools. This is attributable to small class sizes, active learning methods and additional mentoring by faculty at CCCU member schools (Hahn, et al., 2015).
Several studies were made to identify techniques and strategies of successful CPA Licensure exam passers, as well as factors surrounding success in hurdling the said examination. This research focused on external factors such as the review school, habits, techniques and strategies during review.
The objectives of this study are to know (1) the review school the successful CPA examinees enrolled in and what is their schedule; (2) the time of the day and the number of hours the successful CPA examinee study; (3) the number hours the successful CPA examinee sleeps; (4) the techniques and strategies that successful CPA examinee used during the preparation for the licensure examination; and (5) how did the successful CPA examinee assess his/her readiness to take the CPA Licensure Examination.
The research used descriptive quantitative method of research. It described the factors contributing to the success of PSU’s CPA Licensure Exam candidates covering the period from 2013 to 2017. It was conducted with graduates of Palawan State University who successfully passed the CPA Licensure Exam covering the period from May 2013 to October 2017. The respondents will be the total population which were the successful passers of the CPA Licensure Exams for the said period.
The participants of this study are the successful candidates of the CPA Licensure examination covering the period from May 2013 to October 2017. The questionnaires were distributed to 108 CPAs who successfully passed the CPA board examination in the said period. Out of the total population, 55 or 51% replied.
A survey questionnaire was distributed to the respondents. The said questionnaire was sent thru Google Survey and Facebook to all respondents including those located outside of Puerto Princesa City and Palawan. The list of respondents was acquired from the records of the Department of Accountancy of Palawan State University. To summarize the results of the data gathering, tables and figures were used.
Statistical Analysis and Variables
Data were analyzed using the descriptive statistics embedded in the IBM Statistical Package for the Social Sciences (SPSS) Version 19. The study used the frequency count percentages to describe the responses. The frequency count was used to find out the number of responses given to a particular question. Percentages were used to convert the frequency counts. As for the other data, tables and figures were used to show the results of the data gathering.
I. No. of times took the CPA Licensure Exam
The descriptive statistics below show 55 valid responses with no missing entries or respondents. As illustrated below, a great majority (n = 39, 70.9%) of them took the CPA Licensure Examination once, (n = 12, 21.8%) took the exam twice, and the remaining (n=4, 7.3%) took the examination thrice.
Table 1. Number of times the CPA board exam was taken.
II. Review Center
Table 2 shows the frequency and percentage distribution of the respondents’ preference as to Review Center. A great majority of the respondents (n = 44, 80%) enrolled in RESA for their review. The second with most number of respondents (n=8, 14.5%) is CPAR. Other review schools has the third most respondents (n=2, 3.6%) while PRTC only has 1 respondent (n=1, 3.6%).
Table 2. Review centers enrolled in.
III. Review Session
As reflected in Table 3 shows the frequency and percentage distribution of respondents’ preferred review session. Great majority of respondents (n = 40, 72.7%) suggests that they preferred the afternoon session of their respective review school. The next preferred schedule by respondents (n=9, 16.4%) is the morning session. The remaining respondents preferred to enroll in the evening (n=4, 7.3%) and the weekend (n=2, 3.6%) sessions, respectively.
Table 3. Review session enrolled in.
IV. Preferred study time
As illustrated in Table 4 below which illustrates the respondents’ preferred time to review and study, it appears that most of the respondents (n=22, 40%) preferred 6 pm to 12 am as the time to study. The second most number of respondents (n=17, 30.9%) chose 6 am to 12 pm to review while the remaining respondents (n=8, 14.5%) are equally distributed to 12 am to 6 am, and 12 pm to 6 pm, respectively.
Table 4. Preferred review time.
V. Hours spent for Study
Table V below shows how many hours the respondents spend studying for the CPA Board Examination. All respondents study for more than 2 hours. Most respondents (n=23, 41.8%) study more than 8 hours, other respondents (n=20, 36.4%) study from 4 to 8 hours while several respondents (n=12, 21.8%) study from 2 to 4 hours.
Table 5. Hours spent reviewing per day.
VI. Hours spent for Rest
Demonstrated in the table below is the average number of hours of rest by each respondent. Majority of the respondents (n=41, 74.5%) takes about 4 to 8 hours of rest per day while almost a dozen respondents (n=11, 20%) choose to rest for more than 8 hours. Only few respondents (n=3, 5.5%) choose to rest for less than 4 hours.
Table 6. Hours of sleep per day.
VII. Place of Review
Demonstrated in the succeeding table is the preferred place of review by the respondents. Almost all respondents (n=45, 81.8%) chose to review at home or at their boarding house. Other respondents (n=7, 12.7 %) study at the review center while other places has the fewest number of respondents (n=3, 5.5%) chose.
Table 7. Preferred place to review.
VIII. Review Materials Used
In Table 8, this table illustrates the type of review material that CPA examinees choose to use. Considering that they are in review, respondents (n=26, 47.3%) use review center handouts. Second most preferred by respondents are reviewers (n=16, 29.1%) while personal notes (n=7, 12.7%) come in third and least preferred by respondents are textbooks (n=5, 9.1%).
Table 8. Preferred review material.
IX. Review Structure
The Table below shows the respondents’ preferred review structure. Most respondents (n=37, 67.3%) study by understanding the concepts first before they proceed to practice. Several respondents (n=15, 27.3%) study by doing the same simultaneously. Fewest respondents (n=3, 5.5%) chose to study by answering the problems first before understanding concept.
Table 9. Preferred review structure.
X. Review Strategy
Illustrated below is Table 10 shows the preferred review strategies by the respondents. Majority of the respondents (n=29, 52.7%) chose self-review as review strategy. Some respondents (n=15, 27.3%) combined the review strategies while the remaining respondents (n=11, 20%) chose the pace of the review center as strategy.
Table 10. Preferred review strategy.
XI. Review Evaluation
The following table below show how the respondents assessed their readiness for the CPA Licensure Examination. Majority of the respondents (n=36, 65.5%) use self-evaluation to assess themselves for the board exam. The second most number of respondents (n=17, 30.9%) use the pre-board examination to assess their readiness while the remaining respondents (n=2, 3.6%) chose other means to assess themselves.
Table 11. Readiness to take the licensure examination.
XII. Review Techniques
Review techniques are the methods and means used by the respondents during their review for the CPA Licensure Examination. The figure shown below shows the different techniques utilized by the respondents to successfully pass the CPA Board Examination. Respondents were able to use different techniques as shown below. The most utilized techniques are Reading and Making Notes (n=49, 89.1%) followed closely by Practice Questions (n=48, 87.3%), next is the preparation of Outlines (n=38, 69.1%) and the utilization of Formulas (n=36, 65.5%. To round the preferred review techniques by the respondents, the least preferred is Highlighting (n=32, 58.2%), Memorization (n=25, 45%), and Mnemonics (n=25, 45%).
Figure 1. Review techniques used by the examinees.
Related researches have been done but studies which focuses mainly with Bachelor of Science in Accountancy program has been limited. It is common knowledge that BSA graduates feel incomplete when they do not pass the CPA Licensure Exam. Hence, with this research identifies several factors, indicators and habits which contribute to the success of an examinee. The findings are significant to both students and teachers alike. Considering that the study identifies certain habits that should be developed by a student to successfully pass the licensure examination and that may also be useful during their student life.
Usually, the larger, more well-known schools has more number of sections passed. The percentage passing rate per student is a better indicator of a candidate’s success than total number of sections passed. Further, several non-accredited institutions have the highest passing rates. (Heslop, G., et al., 2014) Achieving and maintaining requirement for separate AACSB accounting accreditation is a challenge for administrators and faculty of accounting programs. The decision for an accounting program to seek accreditation is a challenge for administrators. But study shows that CPA candidates from AACSB accredited business schools achieved higher overall passing rates and higher average scores for 2012 and 2011 compared to non-accredited schools. These suggest that the former attracts better quality and better preparing the students for the CPA exam. (Bunker, et al., 2014) As for demographic profile and status, the examinees are mostly female, young, scholar, from families with low monthly income, with good GWA, and coming from prestigious review schools. Student and family factors greatly affect their performance while school factors have average influence. Student scholarship, GWA, and attendance to prestigious review schools are positive factors in passing the CPA board while the examinees profile as to age, gender, and family’s monthly income shows no significant relationship (Herrero, 2015).
Demographic profile of college students has drastically changed in recent years. Economic conditions, and other relevant factors has increased non-traditional students. Majors such as accounting has presented as a challenge to non-traditional learners but enrollment still increase due to the promise of job placement and above-average salary. However, these students test on exams, and professional exam, like the CPA exam is a difficult hurdle for these learners supported by the declining passing rate with the increase in age. Thus, to increase the formers chances, it becomes necessary for programs to adjust methods of content delivery and preparation (Franklin, et al., 2016).
We found that beyond general intelligence, and important predictors such as personality type, working in public accounting, and preferring the audit discipline over tax. It is also likely that Fiery Red personality type may not successfully pass the CPA Exam compared to Cool Blue personality type. Incentives and penalties offered by accounting firms also contribute to passing the exam. But knowing one’s personality type can be of advantage to a candidate considering that he/she may use it to maximize his/her strengths to pass the CPA examination (Burton 2014).
Findings suggest that a student’s successful board exam can be predicted by the GPA and pre-review grade. It also suggests that since pre-review and GPA can predict the outcome of the CPA Board exam, pre-review course can be integrated in the curriculum. (Tamayo, et al., 2014)Study also shows that CPA exam passing rates of women are generally lower than male. In addition, passing rates decrease with age but it is more pronounced in females. (Franklin, et al., 2017) Based in literature review, the current structure of the CPA Exam with more objective type questions favor males’ information processing tendencies, while simulations support females’ information processing tendencies. (Myers, 2018). The study also supports that a young male candidate from an accredited college or university having to take one exam section had higher probability for success than any other candidate (Trinkle, 2016). A study also found that graduate degree candidates have higher pass rates compared to candidates who earned undergraduate degree (Menk, et al., 2017).
But the measure of success usually lies in the student. It was found that majority of accounting students perceived their intrinsic goals as measure of success than extrinsic goals. It was also found that accounting students, and who would later become professional accountants, were not sufficiently aware of the importance of thinking/judgment skills. Thus, accounting education should integrate more unstructured and problem based learning materials to the accounting curriculum. Further, accounting students rely on their own abilities and blame themselves for their failure. Hence, accounting schools should facilitate initial orientation and provide avenues to develop self-management and methods on how to prepare for their lessons. These will help students in building confidence in the way they approach their studies. (Sugahara, et al., 2014) There is significant relationship between intrinsic motivation and students’ academic performance. In addition, extrinsic motivation shows positive outcome where students are eager to get reward or achievement. Besides that, self-efficacy also has significant relationship with academic performance. High confidence levels assist students to perform better in their academic performance. Further, learning styles are proven to exert significant relationship with students’ academic performance. This indicates that study techniques play an important part in the learning process to ensure better results. However, gender and prior academic performance have no significant relationship to present academic performance (Remali, et al., 2013).
The study also shows students of Accountancy program view the program as stepping stone for them to achieve the desires they want to attain. Hence, they have favorable attitude toward it despite its difficulty. The CPA license is the achievement and students persist toward that goal thru studying hard while in college, coupled with positive attitude and behavior towards accounting. The positive attitude toward accounting with effective study habits might lead to higher grades, graduate, and later pass the board examination. Freshmen should also have passion, because no matter how effective other factors is, what will make them successful in the field of accounting is their love for the said field. Further, students are weak in Practical Accounting and this can be attributed to lack of hands-on experience on the real life aspect of accounting. But generally, good academic performance, positive attitude and effective study habits give an assurance of passing the CPA board exam (Ballado-Tan, 2014).
Further, the results of this study revealed that 70% of the respondents took the CPA Licensure Exam once and the rest are repeaters. The preferred review school is RESA with CPAR as the next most enrolled in review school by the respondents. The ideal review session is the afternoon session which garnered 72.7% of the respondents followed by morning session with 16.4%. The preferred review time of the respondents is somewhat distributed with 38.2% studying around 6 pm to 12 am, 32.7% studying around 6 am to 12 pm, and 14.5% for those studying around 12 am to 6 am, and 12 pm to 6 pm. As for number of hours spent in studying, 41.8% of the respondents study more than 8 hours, 36.4% of the respondents study between 4 to 8 hours, and 21.8% of the respondents study between 2 to 4 hours. It is also found that the respondents prefer to study at home (85.5%) while others study at the review center (12.7%).
With regards to the study structure, 65.5% of the respondents understood the concepts first before going to practical questions while 27.3% of the respondents study simultaneously both concepts and practical questions. Most preferred review materials are Review Center Handouts (46.3%) and Reviewers (31.5%). Majority (49.1%) of the respondents do self-review while the rest is with review school (21.8%) and combination review (29.1%). The studying techniques are arranged from most preferred to least preferred in the following: Reading and Making Notes (89.1%); Practice Questions (87.3%); Outlines (69.1%); Formulas (65.5%); Highlighting (58.2%); and, Memorization (45.5%) and Mnemonics (45.5%).
Lastly, the respondents on assessing their readiness for the CPA Licensure Exam, 63.6% self-evaluate themselves and 32.7% of respondents evaluate themselves thru the Pre-Board Examination results.
The present study aims to find factors that contribute to the success of Palawan State University’s CPA candidates. The study identified the preferred review center and session the former enrolled in. In addition, other factors such as hours of studying and resting, as well as the time of the day the respondents prefer to do the aforementioned. Lastly, strategy and techniques were also identified and how many times it took for the candidate to pass the CPA Licensure Examination. Data gathered thru Google Survey was analyzed using SPSS Version 19.
The findings showed that more than two-thirds of the successful examinees took the exam only once and were enrolled in the afternoon session of RESA Review School. As for studying, they prefer to self-review at home and spends more than 8 hours in the evening studying. Successful examinees also understood the concept first before applying the same in practical application and the preferred review techniques were reading, making notes and answering practical questions. To assess their readiness for the licensure examination, they conduct self-evaluation. As for determining if they have enough rest, the respondents may have under 8 hours but the difference is not that big if compared to normal hours of sleep.
Ballado-Tan, J. (2014), “Academic Performance, Aspirations, Attitudes and Study Habits as Determinants of the Performance in Licensure Examination of Accountancy Graduates”, International Journal of Education and Research, Vol. 2 No. 12 December 2014
Brody, R. G., Li, S., and, Zhou, L. (2016), “Beyond the CPA: Student Awareness of Accounting Certification”, The Accounting Educators’ Journal, Volume XXVI 2016
Bunker, R. B., Cagle, C. S., and, Harris, D. (2014), “Comparison of AACSB Accounting Accredited and AACSB Business Accredited Institutions Using the CPA Examination as a Post-Curriculum Assessment”, Journal of Accounting and Finance, Vol. 14(6)
Burton, H. A., Daugherty, B., Dickins, D., and, Schisler, D. (2014), “Will I Pass the CPA Exam? The Relationship Between Individuals’ Characteristics and Experiences, and Passing the CPA Exam”, blog.cengage.com
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The kind words of our peers are amazing fuel for our success when the timing is right. But it all can go downhill pretty fast. Determining your own worth based on what others have to say on the matter is problematic, and there are many facets to this issue. Here is what you need to know if you’re in a similar situation.
Mental Illness and Self-Esteem
It’s no secret that one’s self-esteem is a fragile and sometimes fickle concept. If you’re unsure of your worth, the smallest comments can influence your own perception of yourself. And sadly, people who suffer from mental illness have it the worst.
Unfortunately, struggling with anxiety and depression or going through the phases of schizophrenia impacts your confidence negatively. This leads to patterns of seeking external validation in the opinion of others, either face to face or online. However, this is unhealthy and can be even more damaging in the long run.
While there is nothing wrong with wanting a bit of praise every now and then, there is a thin line between wanting reassuring and seeking constant validation. In fact, continuously looking for the attention and approval from those around you is classified as a personality disorder in itself. It is called histrionic personality disorder, or HPD for short.
People who suffer from it constantly need to be the centerfold of any group, and when that doesn’t happen they experience severe emotional discomfort. Furthermore, they will go to great lengths to achieve the validation they desire.
HPD patients might even engage in dangerous, addictive and promiscuous behavior, which more often than not ends up putting their health and integrity in peril. Their romantic and platonic relationships are either dysfunctional or non-existent, which further puts a strain on their mental state.
Validation vs. True Happiness
Nowadays, trying to get the approval of others has become easier than ever. But seeking validation online or face to face won’t bring you true happiness. This type of behavior often leads to feelings of emptiness and even personality disorders that will be hard to shake off once you fall into their trap.
There are many reasons why the people who have stopped pining for the approval of others are happier souls with brighter, more fulfilled lives. Not only do they feel liberated that their own satisfaction and gratification no longer are at the mercy of their peers, but they are also a lot more in control of their own lives.
Regaining agency is the best thing that you can do for yourself. This makes you more confident and aware of your actions, which is something that you will benefit from in all areas of your life. Not worrying about what others will think of what you do on a daily basis helps relieve anxiety and automatically ensures that your work gets higher success rates.
How to Stop Seeking Attention
Now that we’ve established how beneficial not seeking attention is, the next step is learning how to put an end to these disruptive behavioral tendencies. Here are three valuable concepts that will help you along the way.
The ancient Eastern concept of mindfulness is based on an emphasis on the importance of living in the present. Not only does this involve self-awareness, but also a desire to take charge of your own existence that is beneficial to anyone struggling to determine their worth and purpose in the world.
Accepting yourself for who you truly are is one of those things that is truly easier said than done. Nevertheless, by managing to focus on what makes you beautiful, unique and valuable, you will not only come to terms with many of your issues, but you will also pave the way towards a happier and healthier life.
Discovering everything that the world has to offer is an exciting prospect, and it all starts with practicing unconditional self-love. Show the same amount of praise, kindness, and respect for yourself as you do to others, and great things won’t take too long to come your way. You are an amazing individual, both inside and out, and your contribution to the world is important.
When it comes to the question of whether or not constant validation is enough for long-term happiness, the answer is most definitely a firm ‘no’. In fact, such actions are detrimental to your personal well-being, which is why you need to nip this pattern in the bud and focus on what makes you a wonderful person.
Through mindfulness, acceptance, and self-love, you will be able to shake off the disruptive and damaging behavioral tendencies that have been bringing you down. Your life will be better, and you will be overall happier for it. And that’s the essential thing at the end of the day.
Here are eight doable agricultural practices to mitigate the impacts of global climate change.
Billions of dollars were lost due to unpredictable climate changes all over the world. While debate rages on, whether climate change is man-induced or not, resolute actions must be done to mitigate the impacts associated with this global phenomenon.
It was originally pointed out by this author that the major contribution modern agricultural practices make to the global climate change scenario are emissions of greenhouse gases namely methane and carbon dioxide (see Regoniel, 2010). Since current agricultural practices is the recognized source of these greenhouse gas emissions, mitigation must therefore address issues concerning reduction of these greenhouse gases either through emission prevention or sequestration of atmospheric emissions especially of carbon.
How then can agricultural practices prevent or minimize greenhouse gas emissions as well as sequester back what has been emitted into the atmosphere?
Hereunder are eight doable agricultural practices to mitigate the impacts of global climate change:
1. Plant crop varieties that better reflect sunlight back out to space.
By planting crops that have high reflectivity or albedo, summertime temperatures could be reduced by more than one degree Celsius in places like Eurasia and central North America. This approach is referred to as bio-geoengineering. Selection of crops that have high reflectivity can reflect sunlight back out into space and lower global air temperature.
2. Undertake organic farming.
Organic farming enhances soil quality particularly in keeping the soil moist. Done on a large scale, these agricultural practices can prevent drying of land and land degradation due to the use of chemicals fertilizers.
3. Apply fertilizer precisely.
To reduce excessive emission of greenhouse gases as well as water pollution due to unabsorbed fertilizers, precise application of fertilizers is recommended by scientists.
4. Reduce consumption of meat.
Reducing the consumption of meat products on a global scale can decrease the amount of methane-producing animals raised to supply global demand for meat. This will also reduce land areas that need to be cleared for cattle grazing. These grazing lands can be grown with cover crops instead to serve as carbon sinks or storage. Also, crops with high albedo reflects back excessive sunlight into space as pointed out earlier.
5. Grow diverse crop varieties.
Growing diverse crop varieties that are less reliant on fertilizer and fossil fuel inputs can reduce crop vulnerability to unpredictable weather changes. This will be much more advantageous than monoculture farms which are susceptible, not only to extreme climatic conditions, but also to pest outbreaks during abnormal climate conditions such as those brought about by El Niño. Planting crops with a wide temperature threshold value or pest resistant species can ensure survival. Selection of indigenous plant material that evolved through time can therefore be a wise option to take.
6. Plant trees in strategic locations in farms.
Lost carbon sequestration capacity due to clear-cutting of trees for agriculture can be compensated by planting trees around farms or setting aside forest patches alongside farms. Care must be taken in selecting tree species to grow alongside farms as their fruits or flowers might attract crop predators or pests. This system is called agroforestry. Planting trees has the added benefit of serving as buffer against storms to prevent crop destruction.
Further, trees send their roots considerably deeper than the crops. This allows them to survive a drought and protect both crops and land from too much sun exposure thus minimize water evaporation. Tree roots also pump water into the upper soil layers where crops can tap it, and create spaces for water flow. Leaf litter also generates compost and serves as mulch to keep water from escaping rapidly into the atmosphere.
7. Stagger planting of crops.
Staggered planting of crops can prevent total crop failure due to abrupt climate shifts. Losses will also be minimized.
8. Use energy efficient systems (environmental technology) in running farms.
Use of energy efficient technologies can significantly reduce emission of greenhouse gases from farm machineries. Sunshine Farm in British Columbia has been farming without fossil fuels, fertilizers, or pesticides. It runs essentially on sunlight. They produce their own biodiesel from homegrown sunflower seeds and soybeans. Three-fourths of its feed for horses, cattle, and poultry are derived from the farm. Electricity is provided through a 4.5-kilowatt photovoltaic array.
Adoption of low-carbon environmental technologies such as wind, solar, biofuel, biomass, hydro- and geothermal power can make farms work in an efficient and sustainable manner.
Government policies that encourage the above agricultural practices can help mitigate global climate change impacts. And of course, policies become ineffective if these are not implemented by concerned government, non-government and private institutions.
Global climate change is a serious matter that should be addressed by environment-friendly agricultural practices whether this phenomenon is a normal part of the earth’s global temperature fluctuations or indeed it is anthropogenic or man-induced in nature.
References: e-Science News, 2009. Strategic farming practices could help mitigate global warming. Retrieved on April 2, 2010 at http://esciencenews.com/articles/2009/01/15/strategic.farming.practices.could.help.mitigate.global.warming.
Halweil, B., 2005. The irony of climate in Worldwatch Magazine. Retrieved on March 27, 2010 at http://www.worldwatch.org/node/572.
Herro, A., 2008. Adjustments to agriculture may help mitigate global warming. Retrieved on March 27, 2010 at http://www.bluemoonfund.org/news/news_show.htm?doc_id=649332.
Hindu, The, 2009. India: Organic farming to mitigate global warming. Retrieved on March 27, 2010 at http://www.hindu.com/seta/2009/12/24/stories/2009122450101400.htm.
Maathai, W., 2009. Africa: Continent Must Protect Forests to Mitigate Global Warming. Retrieved on March 27, 2010 at http://allafrica.com/stories/200906231119.html.
Regoniel, P.A., 2010. Two major agricultural causes of global climate change. Retrieved on April 2, 2010 at http://knoji.com/two-major-agricultural-causes-of-global-climate-change/.
What is experiential learning? This article describes this learning approach, presents a model of how it works and gives an example. It also enumerates the four steps of the learning process and the elements needed for learners to gain knowledge.
What is Experiential Learning?
Experiential learning is founded on the idea that learning takes place among students by giving them the experience to do what is expected of them. Kolb (1984) defines learning as “the process whereby knowledge is created through the transformation of experience.” It does not follow the conventional one-way lecture approach where students become passive listeners. Learning takes place when students desire to gain the knowledge they seek. Thus, teachers need to guide students through the process of learning by experience.
The philosophy behind experiential learning is that students learn best when allowed to discover new things and experiment on the outcomes of an action firsthand, instead of just hearing or reading about the experiences of others. Students learn after they have reflected on their experiences, with the end in view of doing it better the next time they engage in such activity.
Model of Experiential Learning
The desire to learn varies among individuals. Hence, experiential learning focuses on the individual’s learning process.
Let us see how experiential learning takes place by presenting a model. A model is a representation of what scientists think about how it works. One of the popular models of experiential learning is that of Kolb (1984). The four-step experiential learning model is presented in the figure below.
How is the model applied in real life situations? The following example will show how this model works.
Example of Experiential Learning
I employ experiential learning whenever a software application interests me. Being an open source enthusiast, I studied Lyx, an advanced open source document processor running on Linux. Nobody in my work environment knows how to use Lyx, so I learned by discovery.
Once the software has started, I just typed on the document processor and used the menu by clicking on it and selecting from the dropdowns. I discovered that a button, for example, sets the font in Italic in a way different from the word processors that I use. As the I go through the whole process, I discovered many other things or features of the software. Thus, I learn more things as I reflect on the effects of my action and apply what I have in mind.
Using the model, the following are the four steps of the learning process:
Concrete experience: booting up the computer, installing Lyx, and opening the software for actual use;
Active experimentation: playing with the menus;
Reflective observation: discovering that the Menu labeled Edit contains the command to change the default font to italic, bold, among others,
Abstract conceptualization: figuring out the use of other menus using the experience gained.
Elements of Experiential Learning
Experiential learning takes place even without a teacher around. However, learning becomes much more meaningful if the learner possesses the following characteristics:
willing to engage actively in the activity,
reflects on the experience,
uses analytical skills, and
able to decide and solve problems using new ideas gained from experience.
Kolb, D. (1984). Experiential learning as the science of learning and development. Prentice-Hall. 256pp.
University of Colorado (n.d.). What is experiential learning. Retrieved on July 22, 2017 from http://www.ucdenver.edu/life/services/ExperientialLearning/about/Pages/WhatisExperientialLearning.aspx
My designation to a higher position impacted on the rank of this site. I could not write just like before as my tasks zap my energy to levels that prevent me from writing online. But I need to make updates or new blogs to keep this site going and at least maintain its rank and audience. The importance of time management comes into the picture.
Being designated a higher position next to the highest position in the organization means having to contend with so many administrative tasks — tasks that require an entirely different work atmosphere that left me very little time to do research work.
The Importance of Time Management
But is time an issue? Is it not because of how we handle time?
Despite the heavy workload, I was able to do some tasks related to at least two research projects specifically on human waste management and the time-consuming systems analysis of water pollution in El Nido, a popular tourist destination in the northern part of Palawan Island. Two other projects on community empowerment and a book project on endangered species of wildlife await. Earlier, I finished a book project on endemic, charismatic and amazing wildlife of Palawan where I live.
I once felt overwhelmed, incompetent and guilty of not being able to do what I should do in the projects where I am involved. But upon reading a book on time management titled “Effective Time Management” by John Adair, I changed my perspective.
I discovered that I am using my time optimally, meaning, I should not feel guilty of not being able to do what I need to do. Using Time Tracker, a free software I use in Zohrin, a Linux distribution, I realized that I am not wasting any time at all. I just need to prioritize my work. And of course, I also need rest to let my brain take and body take much-needed rest.
Time for Exercise
Indeed, the work that I do is stressful, but I cope up with regular one to two hours of exercise in the morning. This time is allocated specifically for this purpose. I give premium to exercise as I found out that my stresses are gone after I finish my two or three-mile run. In fact, I have run four 10Ks in the past two years. My best time so far is 1 hour and two minutes last April. I hope to get a sub-hour on my next run, or I might as well try the 21K. Running this distance without stopping is a product of regular 2-3 mile runs for the past four years. Running at least three times a week made this possible.
As workers, how can exercise help us? According to Mochon, Norton, and Ariely (2008) regular activities like exercise, give positive boosts that bring higher well being. Incremental boosts provided by training had a cumulative positive impact on well-being.
Hence, don’t underestimate the importance of time management particularly including exercise in it. Exercise reduces not only stress but also improves learning and mental performance (Cotman and Berchtold, 2002). Regular physical exertion enables researchers to do more mental work and face all work tasks with a general feeling of well-being. It must be an integrated part of your time management program.
Cotman, C. W., & Berchtold, N. C. (2002). Exercise: a behavioral intervention to enhance brain health and plasticity. Trends in neurosciences, 25(6), 295-301.
Mochon, D., Norton, M. I., & Ariely, D. (2008). Getting off the hedonic treadmill, one step at a time: The impact of regular religious practice and exercise on well-being. Journal of Economic Psychology, 29(5), 632-642.
What is a research design? To understand what these two words mean, there is a need to have a clear understanding of what is “research” and “design.”
This brief article defines the research design and its role in preparing a good research paper.
The Meaning of Research Design
As Zigmund (1999) puts it, research literally means “to search again.” It means the researcher has to look again at existing information to explain a subject or topic of interest. There is a need to know more about a given phenomenon in all its dimensions.
The design is essentially a plan to show the final product even before it is built or made. An example is a house’s “blueprint” that describes the details of how a building should look.
Thus, bringing together these two concepts, research design is the plan that guides data collection to achieve the objectives of research, i.e., to generate new information based on existing ones. The plan details the procedure and instruments for data collection, how the variables associated with the phenomenon should be measured, and the statistical analysis to be applied to the data obtained.
The plan should systematically answer the problem statement or research questions. A one-to-one correspondence between problem statement and the instruments or methods to use to resolve the problem avoids missing out the required data for analysis.
A matrix or a table with headings such as problem statement, data collection instrument, and statistical analysis ensures efficient collection of data (see table below). Gathering data more than is needed is both costly and time wasting. And gathering less than required data prevents meaningful analysis thus failure to address the research problem.
Data Collection Instrument
What is the profile of coastal residents living within the government defined tsunami danger zone?
How shall local government units respond to tsunami if it does occur?
Key informant interview
None required; qualitative
What is the expected tsunami inundation area?
GIS modeling software
Researchers, therefore, should not start their study without adequately figuring out what type of data or information is needed to meet the objectives of their research. Failure to do so means unnecessarily spending more time and money in conducting the investigation. The probability of making illogical or irrelevant conclusions will be high.
Zikmund, W. G. (1999). Essentials of marketing research. South Western Educational Publishing.
Crabbing is an exciting activity I happen to witness during my recent trip to the remote island of Cuyo, a volcanic island between the islands of Palawan and Panay in the Philippines (Figure 1). This article describes the activity and provides insights for conservation and management of natural resources.
Dodokon: The Intriguing Crab Species
As part of my task in a United Nations Development Program (UNDP) project, I lectured on the value of biodiversity to human life. A workshop followed the speech where the participants coming from five communities in the municipality of Rizal identified economically important species in their respective barangays. They plotted these resources on maps attached to the walls of the lecture hall.
I noticed several unfamiliar words stuck on resource map of participants coming from Barangay Rizal. They drew and pasted on the map a crab species unknown to even a colleague living in the place and me. It’s remarkable how the locals can discriminate certain species of crabs and give them unique names. They call the crab “dodokon.” Collecting dodokon forms part of their crabbing activity during low tide.
Intrigued how “dodokon” looks like, I told Marge, the director of the campus, that I would like to make a tour along the coast to document the species. It also presents an opportunity to use my newly cleaned Leica D-vario lens that had been kept for years after I inadvertently submerged it in the water while crossing a river during one of my field trips. She arranged for an early morning trip to a nearby sea grape farm about three kilometers away from our quarters.
It was almost seven o’clock in the morning when my colleagues and I made a quick visit of the latô (sea grape) farm in Barangay Rizal, Magsaysay in the island of Cuyo. The school driver brought us in the appointed place in less than 15 minutes. A tour guide met us upon arrival and walked with us to the shore.
We waited a moment and realized that only one raftsman was around to give us a tour of the latô farm. My colleagues suggested that I take the first raft and start the tour as I still have a meeting at 9 o’clock with research coordinators of the extramural campus of our university. As research director, they need my guidance on the new research agenda of the university.
I thought that Elmer, the raftsman, will bring me around the intricate arrangement of latô enclosures. But around mid-way of the trip through the murky waters, he told me to stand back at the other end of the raft, about three meters from the rear end. The purpose is to achieve balance in the flimsy bundle of bamboo poles. He placed a large stone on his side and submerged half his body into the muddy substrate then wore an improvised swim googles to see underwater. I thought he was collecting sea grapes but learned later that he was collecting crabs as he tossed several crabs into a plastic pail while navigating the shallow waters.
What’s inside the pail? It’s the dodokon (see below).
Crabbing as a Sustainable Livelihood for Coastal Fisherfolks
Crabbing is a sustainable source of food for the fisherfolks of Rizal as they wait for their latô farms to produce enough volume for commercial purposes. As long as the habitat is undisturbed, the muddy areas next to the mangroves can yield an unending supply of crabs to meet subsistence needs. In mangrove areas next to polluted bays or estuaries, subsisting on such crabs will make one cringe. Crabs are filter feeders and contaminated organic substances may contain toxins that can threaten human life through the process of bioaccumulation.
The residents of Rizal are fortunate because they still have pristine mangrove forests free from pollutants. Houses on stilts just like those found in urban areas are nowhere in sight. One can still enjoy the crunchy, dodokon delicacy just like the one we consumed when we dined back in our base.