Gauging the Connectivity Between Academic Performance in English, Mathematics and Accounting Among Accountancy Students in a System of Private Higher Education Institutions

This study examined the connectivity between academic performance in English, Mathematics, and Accounting within a cohort of 182 regular 4th-year Bachelor of Science in Accountancy (BSA) students in a System of Private Higher Education Institutions during the Academic Years 2021-2022 and 2022-2023. This study used secondary data to measure academic performance across these three disciplines through students' grades in specific courses. Descriptive statistics, Pearson correlation, and simple linear regression analysis were employed to describe the respondents’ academic performance and assess the relationship and influence of academic performance in English and Mathematics on their academic performance in Accounting. The findings revealed that most respondents exhibit “Excellent” academic performance in English, “Very Good” academic performance in Mathematics, and “Below Average” academic performance in Accounting. Significant positive correlation and influence were identified between the variables under study. Specifically, respondents’ academic performance in English accounted for approximately 10.8% of the variance in their academic performance in Accounting, while academic performance in Mathematics accounted for about 8.08%. These results highlighted the foundational role of English and Mathematics in mastering Accounting. Furthermore, focus group discussions provided qualitative insights, revealing discrepancies between perceived and actual academic performance in English. They emphasized the importance of both English and Mathematics in understanding and applying accounting principles and standards, including knowledge of auditing, taxation, and business laws and regulations. The discussions also stressed the essential role of educational support structures in enhancing academic performance. Overall, the study suggested a need for integrated educational strategies that strengthen these foundational skills to prepare students more effectively for the academic demands of the BS in Accountancy program.