The Influence of School Ability Measures on Accounting Competencies: A Path Analysis

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 to accounting competencies. Quantitative correlational research was used, and primary data were gathered through the use of Accounting Competency Test questionnaire distributed to 32 fourth year BSAT students for the school year 2015-2016 who had took 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 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 of verbal ability while average in terms of non-verbal ability. They were also found to be competent enough in accounting. Results also showed that among the school ability measures, only verbal ability has significant influence on accounting competencies. Furthermore, the two dimensions such as verbal comprehension and reasoning were significant predictors. On the other hand, the non-verbal ability, in terms of figurative reasoning and quantitative reasoning, is a non-significant predictor of accounting competencies.