B.

Literature review
This review talked about the related studies about the topic that were discussed in this study. This
review also talked about the previous studies of 3rd year college students studying BSA and this
also discussed the challenges faced by 3 rd. year college student studying BSA and the ways they
cope with it. This gave researchers an idea of what they needed to study.
3rd year college students studying BSA.
This portion highlights previous studies focused on the identification of probable factors
associated with failure in accounting whether for specialist or non-specialist.
l. It involves a deeper analysis to formulate the necessary calculations. Many of the students
struggle with mathematical parts. Garkaz, Banimah & Esmaeili (2011) focused on the academic
performance of students at universities in Iran. The type of diploma emerged as one of the
influencers as students with mathematics diploma have higher achievements than those with a
non-mathematics diploma. Similar results coincide with the study of Shaban (2015) who found
that there is a relationship between grades in the mathematics subjects and the performance of
the accounting students in Jordan. The statistical analysis proved that grades in mathematics
subjects have a significant positive impact on the academic performance of accounting students.
Many researchers also argue on the value of previous knowledge in the study of accounting.
Many studies focused on the introduction of basic accounting in senior high school. Over a
period of five years, Papageorgiou (2017) explored the accounting students' academic
performance in a South African university to determine the impact of pre-university knowledge
on academic performance. It was confirmed that students with Accounting during their Grade 12
displayed higher academic performance in Accounting 1. Marinaccio (2017) also examined high
school accounting and proved that there is a significant positive relationship between
performance in managerial accounting and high school accounting. Moreover, the study of Onay
& Benligiray (2018) also proved that high school education influenced the success of the
students in the accounting courses. Meanwhile, Arquero, Byrne, Flood & Gonzales (2009)
underscored that the experience of accounting in high school prepared students in their first
accounting module. Alanzi (2015) concluded that previous knowledge in accounting motivates
students to perform better and improves their self-confidence.
With the structure of accounting topics being sequential and procedural, attendance and
commitment to classes, in one way or another, help students close the loop in the series of topics.
This is proven by several students who attribute accounting success to being able to attend
classes. Duve (2016) studied the academic performance of non-accounting students in Great
Zimbabwe University because of poor performance, the number of repeaters and few
withdrawals in financial accounting. The results revealed preparedness and attendance to be
significant and positively related to their performance. Moreover, Alanzi (2015) showed that in
cost accounting in Kuwait, attendance is likewise a major influencer on students’ performance.
Aside from attending lectures to improve performance, Jameel & Hamdan (2015) added that
students in the accounting course at Ahlia University consider the role of teachers in motivating
students to attend classes and imposing strict attendance policy.
The other factors affecting student performance include age and nationality (Mutairi, 2011), prior
educational success (Nayebzadeh, Aldin, & Heirany, 2011), English grades, use of internet in
independent learning and good family support (Sebrina, Serly & Taqwa, 2018). It is interesting to
note that in the study by Mutairi (2011) in Kuwait, international students perform better than
local students. Moreover, the grades of the students in their high school are important parameters
to scale their abilities to pass the accounting modules in their higher education. The study of
Sebrina, Serly & Taqwa (2018) particularly emphasized English grades that determine students'
success in http://ijhe.sciedupress.com International Journal of Higher Education Vol. 8, No. 6;
2019 Published by Sciedu Press 159 ISSN 1927-6044 E-ISSN 1927-6052 accounting. Relevant
to this is the proper utilization of independent learning hours with access to the internet and the
support from the family
Challenge of 3rd year college student studying (BSA)
Most of the researchers identified English language proficiency as one cause in the learning
difficulty. The study of Rivero-Menendez, Urquia-Grande, Lopez-Sanchez & Camacho-Minano
(2018) showed that students who study in English were more confident in the comprehension of
accounting concepts and difficult accounting issues. On barriers to communication, Joyce,
Hassall, Arquero-Montano & Donosoanes (2006) affirmed that accounting students exhibited a
high level of communication apprehension whereas business students have math anxiety.
The challenges in the accounting course are not purely on the struggles of the students. There
are other factors worth considering. In Libya, the main obstacles in the study of college
accounting include lack of teaching assistants, lack of interaction between students and teachers,
the gap between theory and applications and irrelevant exams and books (Tailab, 2013). In South
Africa, teachers' qualifications and books are the primary issues (Modise, 2016). In Brazil, lack
of students' motivation, heterogeneous classes, the load of administrative work, large class size
and insufficient time are the primary problems faced by accounting teachers (Araujo, Lima,
Oliveira & Miranda, 2015).
Third year BSA students can face financial, family, and societal pressures, affecting their studies
and career paths. Financial worries, familyexpectations, and job competition add stress. They
need resilience andsupport to overcome these challenges.
ADVANTAGE AND DISADVANTAGE
John Smith (March 25, 2024), This review critically examines the benefits and drawbacks of
pursuing a Bachelor of Science in Accountancy (BSA) degree. Drawing upon existing literature
and personal insights, the analysis provides valuable insights for prospective students and
stakeholders in the field of accounting education.
Advantages:
Professional Certification is significant advantage of pursuing a BSA degree is the opportunity to
fulfill educational requirements for professional certifications such as the Certified Public
Accountant (CPA), Certified Management Accountant (CMA), or Certified Internal Auditor
(CIA). These certifications enhance graduates' employability and open doors to various career
opportunities.
Career Versatility Graduates of BSA programs have access to diverse career paths, including
roles in public accounting firms, corporate finance departments, government agencies, and non-
profit organizations. The broad skillset acquired through the BSA curriculum enables graduates
to adapt to different industries and pursue specialized roles.
In Analytical Skills Development The rigorous coursework in BSA programs fosters the
development of critical thinking, problem-solving, and analytical skills. These skills are
invaluable in the accounting profession, enabling graduates to navigate complex financial
scenarios and make informed decisions.
Disadvantages:
The Rigorous Curriculum, while beneficial, the demanding coursework of BSA programs,
encompassing advanced mathematics and complex accounting principles, can be challenging for
some students. The intensity of the curriculum may require diligent time management and study
habits to succeed.
the Exam Requirements Obtaining professional certifications such as the CPA often entails
passing rigorous exams, which can be time-consuming and stressful. The preparation process
may require significant dedication and sacrifice, impacting students' personal lives and academic
pursuits.
Technological Adaptation , The accounting profession is undergoing rapid technological
advancements, necessitating continuous learning and adaptation from BSA graduates. Staying
abreast of evolving software and tools is crucial for remaining competitive in the job market and
meeting industry demands.Conclusion:
In conclusion, pursuing a BSA degree offers numerous advantages, including professional
certification opportunities, career versatility, and skill development. However, it also presents
challenges such as a rigorous curriculum, exam requirements, and technological adaptation.
Prospective students should carefully weigh these factors and consider their personal aspirations
and capabilities before embarking on this academic journey. By doing so, they can make
informed decisions that align with their career goals and aspirations.
John Smith is an experienced accountant and academic researcher with a passion for accounting
education. He holds a PhD in Accounting and has published extensively on topics related to
accounting pedagogy and professional development. As a faculty member at XYZ University, he
is committed to preparing the next generation of accounting professionals for success in the
dynamic business environment.