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Results And Discussion
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Table 1.

Table 2. Background in Choosing the Current Program.
Questions
Yes
No
Total
Is BS Accountancy your first choice?

Is BSBA your first choice?

Did you have doubts in taking BSA?

Do you still want to take BS Accountancy?
70%

6.67%

73.33%

43.33%
30%

93.33%

26.67%

50%
100%

100%

100%

93.33%
Table 2 shows possible factors considered in students’ decision-making upon entering BS Accountancy. As can be seen, more than two-thirds of the shifters’ first choice was BS Accountancy while very few had BSBA as their first choice. Most of them were doubtful in entering BSBA. Almost half are still willing to take BS Accountancy after finishing BSBA. The number of doubtful students and the number of those whose first choice is BSA show that personal decision can be an imperative in choosing one’s college program. (Reference about choosing a program.)

Table 3.1. The Financial Aspect as a Factor Affecting the Students’ Decision When Shifting.
Financial Aspects
No. of Responses
Losing a Scholarship

Increasing Tuition

Inconsistent Support from Parents/Relatives/Guardian

None

Others

Total
43.33%

10%

6.67%

40%

0

100%
Financial factors affecting the decision of students when shifting are presented in Table 3.1. As observed, almost half of the shifters lost their scholarship. Few found increasing tuition as a problem. Also, very few experienced inconsistent support from relatives. On the other hand, more than one-third did not experience any financial problems. More than 50% of the shifters experienced financial problems. Financial stability may be a big factor in getting higher education. This finding supports a study conducted by Watson (2010), which revealed that African American women’s financial background affects their college choice decision making; which can be applicable among Filipino families as this is a developing country.

Table 3.2. The Interest as a Factor Affecting the Students’ Decision When Shifting.
Questions
Yes
No
Total
Did you find BS Accountancy interesting?

Did you enjoy BS Accountancy?

Were you interested in the subject areas you took in BS Accountancy?

Did National University make BS Accountancy enjoyable for you?
83.33%

73.33%

70%

43.33%
16.67%

26.67%

30%

56.67%
100%

100%

100%

100%
Table 3.2 displays the students’ interest in BSA in National University. As revealed in Table 3.2, a great number of students found BS Accountancy interesting. Many students enjoyed it. More than two-thirds were interested in the subjects under BSA. More than half believes that the school does not make BSA enjoyable for them. (Literary about BSA being fun.)

Table 3.3. The Academic Performance as a Factor Affecting the Students’ Decision When Shifting
Questions
Yes
No
Total
Did you choose BS Accountancy because it fits your mental capability?

Was failing a subject one of the reason why you shifted?

Was the failure to retain the “Retention Policy” in BS Accountancy the reason you shifted?

Did you experience a situation where you thought about shifting to another course because you think you were not able to handle all the pressure that BS Accountancy is giving to you?

Do you think you can excel in BSBA more than you can excel in BSA?
63.33%

56.67%

76.67%

70%

90%
30%

43.33%

23.33%

26.67%

6.67%
93.33%

100%

100%

96.67%

96.67%
Factors under academic performance affecting the decision of students when shifting is presented in Table 3.3. As observed, more than 50% of the respondents believe that BS Accountancy fits their mental capability. More than half failed a subject in BSA. Most of the shifters failed to retain the school’s retention policy. More than two-thirds were affected by the pressure brought by the program. Almost all of the shifters think they can excel more in BSBA than in BSA. With those, result indicates that a student’s low academic performance in BSA can be a big factor for shifting to BSBA.
Table 3.4. Peers as the Factor Affecting the Students’ Decision When Shifting.
Questions
Yes
No
Total
Did you feel any pressure when you get low score in your examination?

Did you decide to shift because of your peers?

Have you been discouraged to shift to another program by your peers?
80%

10%

33.33%
20%

90%

60%
100%

100%

93.33%
Table 3.4 indicates how peers affect a student’s decision making when shifting. As can be seen, very few decided to shift because of their friends. One-thirds experienced discouragement from their peers in shifting to a different course. Most of them feel pressure when getting low score in examinations. The findings show that peers may not be a great factor in a student’s decision to shift. (Literature about peers not affecting students’ decision.)

Table 4. Possible Reasons for Shifting to BSBA as Their Second Program.
Questions
Yes
No
Total
Do you find BS Accountancy difficult?

Did your parents motivate you to shift?

Did you shift program from BSA to BSBA because most of your subjects are credited?

Did you find shifting to BSBA worthy?
83.33%

16.67%

86.67%

96.67%
16.67%

83.33%

13.33%

3.33%
100%

100%

100%

100%
Possible reasons for students to shift to BSBA as their second program are revealed in Table 4. As shown in Table 4, credited subjects was the dominating factor considered, followed by the difficulty of BSA as a program. Parental intervention was least. Almost all found shifting to BSBA worthy. The results show that credited subjects may be the main reason for shifting to BSBA since almost all the respondents found it difficult. It is followed by the difficulty of the subjects in BSA, also with almost a great number. A study (Hossler, Schmt, & Vesper, 2002) presented that parental encouragement greatly affects a student’s decision-making. The findings in Table 4 impose that this generalization needs qualification: parental encouragement and support for post secondary education is a deciding factor for many students in the formation of their plans. Parental intervention does not seem to be great a factor in shifting to BSBA as revealed by the respondents.

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