CHAPTER III

SUMMARY, FINDNGS, CONCLUSION, AND RECOMMENDATIONS

SUMMARY

The purpose of this study was to determine whether the components of the outcome-
based education have been effective in reference to the academic growth of Bachelor of
Science in Accountancy students of the University of San Jose - Recoletos. Specifically,
the following problems were answered:

1. From the perspective of the respondents, evaluation of the components of the

outcome-based education as to :
1.1 overall accuracy and effectiveness
1.2 students performance
1.3 impact to the grades
1.4 practicability of its output

2. The participation of the teachers towards application of FISMO component.

3. Segregation and disclosure of the activities for each component.

The environment where the research was conducted at the University of San Jose -
Recoletos. The research method used by the researchers was the descriptive survey
method during which the writers created a research-made survey questionnaire as the
main tool in gathering reliable data for the study. The scope of the study includes 430
but only 203 students became the respondents.

FINDINGS
 Based on the data gathered and presented on the previous chapters, the summary
of the findings are :

1. The respondents think that the components of the outcome-based education as

a grading system cannot measure the students performance accurately and
effectively. This finding is due to the fact that some of the activities that falls
under each component can often but not always evaluate the learning of the
students in the classroom. Thus, creating a big impact to the grades. Moreover,
the respondents believe that it is impractical if teachers require the students an
output for every topic discussed.
2. Teachers give activities that are sometimes not suited for each FISMO
component. They often offer some interventions to make up every
disadvantages of FISMO. Moreover, teachers in Accountancy Department are
having hard time in incorporating FISMO to a highy skill-based course.
3. There is a proper segregation of activities that falls under each FISMO
component. Most of the time, teachers disclose the activities that fall under each
category of FISMO. And as long as it is not confidential, teachers will disclose to
the students the entries that make up their grades in their excel template for
FISMO so that students will be aware if they comply with all the requirements
and to evaluate themselves if they will pass the subject.

CONCLUSION

Based on the data presented and after a thorough research, analysis and
evaluation, the researchers concluded that FISMO as a grading system is not effective
in the Accountancy Program of the University of San Jose-Recoletos.

The shift of education on its focus, from teacher-centered to student centered,

brings to fore the need to implement OBE. FISMO as a form of OBE was implemented
to facilitate learning and produce excellent graduates who embody the Universitys
institutional and program attributes; however, its implementation is not successful in the
Accountancy program given that Accountancy is a degree that is highly technical. It
requires high level of comprehension and analysis from the student that is why there is
a need in frequent involvement of teachers during class discussion. Moreover, it can be
inferred on the data presented that components of FISMO do not measure the true
learnings of the students. Most of the activities designed for this program are not suited
for FISMO that it brings the need for teachers interference to make it more operative to
students.

The implementation of OBE in Accountancy program only needs polishing and

can be attributed to some factors like the type of students, instructional resources like
library and laboratories, the type of faculty members, the kind of curricula and the like.
In the end, an interplay of factors as identified, from the preceding is very important, but
on top of these factors, the basis at which there can be success in the OBE paradigm, is
the learner or the student. OBE then is measured, as thus what USJR is espousing, not
at how teacher teaches, but how the student learns at the time of the offering of the
course and program and immediately when he joins the world of work. Spady (1994)
puts it concisely in his OBE premise: schools control the conditions that directly affect
successful learning. And thus, the story that showcased USJRs implementation of
FISMO in the Accountancy program is affected by the interconnection of factors that
make the grading system ineffective in some points.

RECOMMENDATION

In light of the findings, the researchers therefore recommend that FISMO must
be revised in the Accountancy Program. It must be continuously prescribed, just with
few revisions, not just because Outcome-based Education is being mandated, but also
because every educational institution in the world is causing its implementation in their
respective institutions with the end in mind to facilitate a high level of learning to its
students.
The revisions will not affect Facts and Information, Skills and Meaning as it can
be inferred that these components has served its purpose in evaluating the theory
aspect, application and analysis of the students in every topic; however, there is a need
for revisions on the Output component of FISMO. Output must be given only once for
the entire semester to evaluate the overall learning and mastery of the students in each
subject. It could be impractical if output is given for each topic. Faculty members must
also make sure to require output that is related to the subject and that which sums up
the learning of the students. Also, to further improve the ability of the students to
improve the ability to absorb what is being discussed by the teacher, more activities are
suggested. The instructors should also make the students aware of the educational
strategy so that they will be able to know when and where to make adjustments.
Another research may be conducted to evaluate how OBE affects the instructors
learning process.

But like the other programs, the OBE in Accountancy program is a work in
progress as newer developments may mean new frameworks or improvements or
amendments on institutional and program outcomes or graduate attributes, to prevailing
trends in global education and also the change of school leadership.

In the end, OBE must really attain its full intention of making learn possible for
learners themselves, faculty members, and school administrators.