Introduction

In the world of business, the Accountancy program is a specialized academic

course designed to prepare students for a professional career in accounting and

finance. This program normally contains a comprehensive curriculum that covers a

wide range of disciplines relating to the preparation, analysis, and administration of

financial information. Key courses in the Accountancy degree include Financial

Accounting, Managerial Accounting, Taxation, Auditing, Cost Accounting, and

Business Law, among others. These courses prepare students with the technical

knowledge and analytical skills essential to handle the financial operations of

corporations and organizations. Accountants play a critical role in a company.

They are in charge of ensuring that financial records are accurate, taxes are paid on

time, and financial operations adhere to laws and regulations. The profession is

critical to ensuring transparency, trust, and accountability in the financial system.

Accountants are also involved in financial planning, risk management, and

investment strategies, making them critical to the success of all firms, large and

small.

The career prospects for Accountancy graduates are broad and promising.
They can pursue various career paths, including becoming Certified Public

Accountants (CPAs), auditors, financial analysts, tax consultants, or even

managers in accounting departments. Many people find work in businesses like

banking, insurance, and government, as well as private consultancy and

entrepreneurship. The global demand for qualified accountants is expanding due to

the increasing complexity of financial regulations, business operations, and

international trade. Additionally, the Accounting curriculum is critical not only for

personal professional advancement, but also for the proper administration of

organizations and economies. Accountants play an important role in resource

management, compliance, and sound business decision-making. As such, the

program provides students with a solid basis for a successful career in this essential

industry.

The K-12 education system seeks to provide students with the knowledge

and skills they need to excel in further education or the workplace. Senior High

School (SHS) students must choose one of four specialized courses under this

system: Accountancy, Business, and Management (ABM), Science, Technology,

Engineering, and Mathematics (STEM), Humanities and Social Sciences

(HUMSS), and Technical-Vocational-Livelihood (TVL). These programs are

intended to prepare students for jobs in specific fields by offering specialized

certain track has a significant impact on students’ future educational and

employment options.

The ABM strand Is one of the most popular tracks in the Philippines,

particularly among students interested in business, accounting, economics, and

management. The curriculum for ABM students is meticulously developed to

provide them a thorough understanding of business fundamentals, accounting

methods, and financial management. The ABM curriculum includes core

disciplines such as financial accounting, business mathematics, economics, and

business ethics, ensuring that students have the necessary knowledge to thrive in

these professions. ABM graduates possess both theoretical knowledge and

practical skills that will enable them to pursue further education programs such as

the Bachelor of Science in Accounting (BSA).

The pursuit of a degree in accountancy is frequently a smooth transition for

students enrolled in the ABM track. These students have already been introduced

to fundamental business and accounting principles, making it easier for them to

progress to more complex courses in the Accountancy program. The ABM

curriculum’s rigorous academic preparation ensures that these students are familiar
with crucial concepts including bookkeeping, auditing, tax rules, and financial

reporting. Their foundation in business courses offers them an advantage in the

Accounting curriculum and prepares them for future employment as certified

public accountants, financial analysts, auditors, or business consultants. However,

while the ABM strand is primarily created for students interested in business and

accounting vocations, the K–12 system allows students from other tracks—such as

STEM, HUMSS, and TVL—to earn a degree in accounting. These non-ABM

students, despite having less exposure to business subjects in high school, may

nevertheless choose to participate in the Bachelor of Science in Accounting

program. This selection might be affected by a variety of variables, such as

personal interest in the discipline, career goals, or a desire to capitalize on the job

chances that an accounting degree can give.

The transition from a non-ABM track to the Accountancy program presents

a unique set of challenges for non- ABM graduates. Non-ABM students frequently

find themselves at a disadvantage when they enroll in the accountancy program

since they have not been exposed to fundamental business courses like accounting,

economics, or business mathematics. It’s possible that their academic background

lacks the fundamental understanding required to comprehend intricate accounting

ideas, financial reporting systems, or tax laws. These students might thus find it
difficult to keep up with the demanding curriculum, which could affect both their

academic achievement and desire to stay in the program. Despite challenges, many

non-ABM students choose to study accounting because of the professional

opportunities it provides. Accountants are in high demand, both in the private and

public sectors, and the profession is seen as steady and rewarding. For some

students, the prospect of a well-paying career and the prestige of being a Certified

Public Accountant (CPA) are motivational reasons that lead them to pursue the

degree, even if they have no prior experience with the subject area.

In addition to job prospects, personal ambition and a desire to work in

business or finance may influence the decision to study accounting. Some non-

ABM students may have a great interest in numbers, problem solving, or financial

analysis, which could lead them to pursue a career in accounting. Others may be

affected by familial expectations or social assumptions that link accounting to

success and stability. These factors, combined with an innate passion in the

subject, can be compelling enough to entice non-ABM students to follow the

degree despite any academic difficulties they may encounter.

The purpose of this study is to explore the various factors, both demographic
and academic, that influences non-ABM students’ decisions to pursue the

Accountancy program. Demographic factors such as age, gender, socio-economic

status, and family background can all impact a student’s career choices and

aspirations. Students from higher socioeconomic backgrounds, for example, may

have greater access to resources like tutors, preparatory programs, or educational

assistance, which may influence their decision to pursue an accounting degree.

Students from underprivileged backgrounds, on the other hand, may encounter

more challenges to getting educational support while remaining motivated by a

desire to improve their economic situation through a career in accounting.

Academic factors also influence non-ABM students’ decisions to study

accounting. Students who have excelled in topics such as mathematics or critical

thinking, for example, may be more confident in their potential to succeed in the

Accountancy program, even if they have not studied business-related subjects

extensively. Students who have failed academically in courses such as mathematics

or business, on the other hand, may be less inclined to follow the program, even if

they are interested in the sector. Understanding how academic achievement,

exposure to relevant coursework, and subject interests influence students’

decisions is critical for gaining insights into their motives and obstacles. In

addition to these factors, students’ career aspirations and long-term goals are
significant drivers in their decision to pursue the Accountancy program. Many

students may see accountancy as a stepping stone to a broader career in business,

finance, or management. The potential for career advancement and job stability

may outweigh the initial academic challenges that non-ABM students face.

Furthermore, students may be influenced by the success stories of other

accountants or the perceived prestige of the profession, which could drive them to

pursue the degree despite the obstacles they may encounter.

This study will explore how these demographic and academic factors shape

the decision-making process of non-ABM students and examine the unique

challenges they face as they transition into the Accountancy program. Through

surveys, interviews, and data collection from non-ABM students currently enrolled

in the program, the research aims to uncover the specific reasons behind their

decision to pursue accountancy and the support systems they rely on to overcome

academic challenges. Moreover, the study will also explore the role of educational

institutions in supporting non-ABM students as they transition into the

Accountancy program. Given the challenges faced by non-ABM students, it is

important to assess whether bridging programs, preparatory courses, or additional

academic support could help level the playing field and ensure that these students

succeed in their studies. Bridging programs that introduce key business and
accountancy concepts before entering the program could help ease the transition

and boost non-ABM students’ confidence.

In conclusion, the decision to pursue a career in accounting is a big one, and

non-ABM students may face distinct hurdles as a result of their lack of exposure

to business-specific subjects at Senior High School. Understanding the

demographic and academic characteristics that influence non-ABM students’

choices is critical for tackling these obstacles and providing greater support to help

them succeed. This study will add to the body of knowledge on accountancy

education by shedding light on how non-ABM students navigate their way to the

Accountancy program and highlighting methods in which educational institutions

might help them along the route. Lastly, the study’s findings could be utilized to

inform the establishment of more inclusive and supportive policies and programs

that can assist non-ABM students in achieving success in the accounting program.

By identifying the barriers they face and the factors that drive their decision to

pursue the field, this research will provide useful recommendations for improving

the transition process and ensuring that all students, regardless of their academic

background, have an equal opportunity to succeed in the accounting profession.

The K-12 education system in the Philippines was established to improve

educational quality and equip students with more specialized skills that are

relevant to their professional objectives. One of the system’s primary elements is

the Senior High School (SHS) curriculum, which requires students to select

specialized paths based on their academic and vocational goals. Among these

courses is the Accountancy, Business, and Management (ABM) strand, which is

intended to prepare students for professions in accountancy, business, economics,

or management.

The ABM strand’s curriculum emphasizes business-related disciplines such

as Financial Accounting, Business Mathematics, Economics, Business Ethics, and

Management. These courses provide students with the fundamental information

and practical skills needed to advance their studies in business and accounting-

related degrees, such as the Bachelor of Science in Accounting (BSA). By the time

ABM students graduate from Senior High School, they have a solid academic

foundation that prepares them to meet the challenging requirements of a BSA

program. The exposure to important business concepts and tools at SHS gives them

a significant advantage when moving to university-level accounting studies.

Science, Technology, Engineering, and Mathematics (STEM), Humanities and

Social Sciences (HUMSS), or Technical-Vocational-Livelihood (TVL), do not

receive the same level of business-specific training. While these students may

succeed in other subjects, such as sciences, humanities, or technical abilities, they

are rarely introduced to the fundamental principles of accounting and business

during their Senior High School years. Despite the lack of business-related courses,

some students in these non-ABM tracks exhibit an interest in completing a

Bachelor of Science in Accounting for a variety of personal and professional

reasons.

Previous research indicates that non-ABM students encounter specific

hurdles when completing an accounting degree due to a lack of exposure to

important business ideas. Non-ABM students, for example, frequently struggle

with BSA core areas such as financial accounting, business math, and economics

(Alcantara & Sevilla, 2018). These disciplines necessitate a thorough

understanding of mathematics and financial fundamentals, which most ABM

students acquire during their SHS years. As a result, non-ABM students frequently

experience an academic gap, which can make the transition to the Accounting
program more challenging. Despite these challenges, many non-ABM students are

inspired to seek the degree because of the possible employment opportunities

associated with becoming a qualified accountant.

Several factors influence the decision-making process of non-ABM students

who want to study accounting. According to Pascual and Perez (2019),

demographic characteristics such as socioeconomic status, family influence, and

prior academic performance have a major impact on students’ job choices.

Students from families with a business or accounting background, for example,

may be more inclined to pursue a degree in accounting, even if they do not follow

the ABM course. Students with a great aptitude for mathematics and problem

solving, regardless of academic background, may be drawn to the analytical aspect

of accounting.

Moreover, the increasing demand for accountants in the job market may be a

key motivating factor for non-ABM students to choose this career path. According

to the Philippine Statistics Authority (2020), the demand for accountants and

auditors has been consistently high, with a growing number of businesses,

government agencies, and organizations requiring skilled professionals in

accounting and finance. The potential for job stability and high earning potential in
the accountancy profession serves as a powerful incentive for students, even those

without an ABM background, to pursue this field.

Despite the hurdles they experience, non-ABM students may be motivated

by personal ambition and a desire for professional accomplishment. Guerrero

(2017) found that students who have a clear picture of their future goals and are

motivated by long-term success are more likely to pursue disciplines that match

with their desires, even if it means deviating from their initial academic path. The

desire to enhance their socioeconomic situation, acquire steady employment, and

contribute to the economy may further drive non-ABM students to enroll in the

Accounting program.

Transitioning from a non-ABM track to an Accounting program often

requires additional academic support. Several studies have demonstrated that

bridge programs or preparatory courses can help non-ABM students transition by

providing them with the fundamental knowledge required for success in the BSA

curriculum (Chavez & Tadeo, 2020). These programs often focus on disciplines

such as financial accounting, business math, and economics, which non-ABM

providing these courses, educational institutions can help ensure that non-ABM

students are academically prepared for the difficulties of the Accounting program.

The Importance of providing support for non-ABM students is underscored

by the findings of Aligaga and Sison (2021), who emphasize that academic support

services can significantly improve the academic performance and retention rates of

non-ABM students in challenging programs like Accountancy. These services may

include tutoring, mentorship, or additional coursework that helps students build the

necessary skills to succeed in their studies.

Furthermore, socioeconomic variables play a significant impact in

influencing students’ job choices. Students from lower-income families may be

more likely to seek professions like accounting that provide greater earning

potential in an effort to improve their socioeconomic circumstances, according to

research by Dizon and Villa (2019). Despite lacking the academic background

associated with the ABM track, some individuals may decide to enroll in the

accounting program because they hope to live better lives.

The presence of role models and mentors in students’ lives influences their
decision to pursue accounting. Gomez (2018) found that students who had mentors

or family members in the accounting profession are more inclined to pursue it

themselves. These role models offer guidance and encouragement, which can be a

powerful motivator for non-ABM students looking to pursue the Industry.

As the demand for accountants in the workforce grows, educational

institutions must better understand the factors that impact non-ABM students’

decision to pursue an accounting program. The findings of this study can help

universities design more inclusive academic programs to serve these students

throughout their academic careers. By recognizing the specific obstacles and

incentives that non-ABM students encounter, institutions can create customized

interventions to help them bridge the gap between their current knowledge and the

needs of the Accounting program.

This study aims to explore these factors in detail, shedding light on the

academic and demographic influences that shape non-ABM students’ decision to

pursue Accountancy. By providing a deeper understanding of these factors, this

research will contribute to the development of support systems that can improve

the educational experiences and success rates of non-ABM students in the

Accountancy program.
 In conclusion, understanding why non-ABM students choose to pursue

Accountancy, despite lacking the specialized training offered by the ABM track, is

crucial to creating a more supportive educational environment. With the right

academic support, these students can overcome the challenges they face and

successfully transition into the Accountancy profession, contributing to the overall

growth and development of the Philippine economy.