The influence of school ability measures on accounting competencies: A path analysis

Abstract

This study aimed to assess the level of school ability measures and accounting competencies of fourth-year BS in Accounting Technology students of UM Digos College. It also investigates which of the two school ability measures, such as verbal and non-verbal, significantly influence accounting competencies. Quantitative correlational research was used, and primary data were gathered using the Accounting Competency Test questionnaire distributed to 32 fourth year BSAT students for the school year 2015-2016 who had taken the Otis-Lennon School Ability Test at UMDC Guidance and Testing Center. Frequency and relative frequency, mean, statistical correlation, and multivariate regression analysis were used as a statistical method to address the problem in the study. The findings revealed that the fourth-year respondents are overall low in terms of school ability with a below-average verbal ability while average in terms of nonverbal ability. They were also found to be competent enough in accounting. Results also showed that only verbal ability has a significant influence on accounting competencies among the school ability measures. Furthermore, the two dimensions, such as verbal comprehension and reasoning, were significant predictors. On the other hand, non-verbal ability, in terms of figural reasoning and quantitative reasoning, is a non-significant predictor of accounting competencies.