Impact of Courseworks on the Financial Reporting Knowledge of Accounting Students

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@article{1716355,
      author = {Maniego, Janna Fhe C., Cariquitan, Leriz Joy B., Siete, Edssel B., Millorada, Rica Mae D., Bobita, Ma. Recelu Emcerey E.; Alvaran, Tony Angelo C.},
      title = {Impact of Courseworks on the Financial Reporting Knowledge of Accounting Students},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {9},
      number = {10},
      pages = {1597-1604},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1716355.pdf},
      abstract = {Understanding the impact of accounting coursework on students’ financial reporting knowledge is essential for improving academic performance and professional readiness. This study examined the relationship between accounting coursework and the perceived financial reporting knowledge of fourth-year Bachelor of Science in Accountancy (BSA) and Bachelor of Science in Accounting Information System (BSAIS) students at Laguna University. Coursework impact was measured through Grade Weighted Average (GWA), course completion rate, and academic achievement awards, while financial reporting knowledge was assessed in terms of financial statement preparation, analysis, and application of accounting principles and standards. A descriptive–correlational quantitative research design was employed, involving 116 respondents. Data were analyzed using weighted mean, standard deviation, and Spearman’s rho correlation. Results indicated that accounting coursework had very high relevance to students’ GWA and high relevance to course completion rate and academic achievement awards. Coursework showed a high impact on financial statement preparation and analysis, and a very high impact on the application of accounting principles and standards. Low standard deviation values reflect strong agreement among respondents. Further analysis revealed a significant relationship between accounting coursework and students’ financial reporting knowledge, leading to the rejection of the null hypothesis. The findings emphasize the importance of well-structured and relevant coursework in strengthening financial reporting competencies. The study recommends enhancing instructional strategies through skills-based workshops, peer mentoring, and curriculum improvements that integrate theoretical knowledge with practical application.},
      keywords = {Accounting Coursework, Financial Reporting Knowledge, Academic Performance, Accounting Education, Financial Reporting.},
      month = {April},
      doi = {https://doi.org/10.64388/IREV9I10-1716355}
  }