Predictors of academic success in the ABM strand: A mixed-methods analysis of scholastic aptitude and career interests

Background: The Philippine K-12 curriculum's Accountancy, Business, and Management strand was introduced as part of the country's compliance with global Industry 4.0 standards. The "Quantitative Hegemony" phenomenon indicates that only mathematical ability determines one's potential to be successful in accounting.

Objective: The objective of this research was to validate predictors of academic performance among the pioneer batch of ABM students and break the "Mathematical Myth."

Methods: This research employed a sequential explanatory mixed-methods approach (N=109). The quantitative method used the results of the National Career Assessment Examination (NCAE) and was analyzed using multiple linear regression analysis. The qualitative method employed thematic analysis of the results of the Focus Group Discussions (FGDs) conducted.

Results: Scholastic aptitude was found to be a 58.4% predictor of accounting success. (F (3, 105) = 14.82, p < .001).  However, what was more significant was the fact that Reading Comprehension (β = 0.442) was found to be twice as important as Mathematical Ability (β = 0.219). The qualitative results revealed the "Lexical Barrier" phenomenon and the correlation of accounting with Architecture/Construction (r = 0.330) under "Systems Thinking".

Conclusion: Literacy ability was found to be the primary cognitive ability in accounting. The results of the research showed that Reading Comprehension was twice as important as Mathematical Ability in accounting.