CHAPTER I

THE PROBLEM

This chapter presents the overview of the study, conceptual

framework, paradigm of the study and the statement of the

problem and hypothesis.

Background of the study

Reforms in the basic education, as stated by Digo (2015)

revolutionized the educational landscape in the country

pressing the higher education to adapt to what the Commission

on Higher Education (CHED) described as “ongoing paradigm

shift”.

As cited by Taatila (2017), paradigm shift in a higher

education have a great impact to some changes and potential

future developments within higher education that increases

the students’ effectiveness to be globally competitive in

their chosen field.

One of the paradigm shift that occurred in the country is

the implementation of the K-12 program in the education system.

The K to 12 curriculum covers Kindergarten and 12 years of

basic education. The program aims to provide sufficient time

for mastery of concepts and skills, develop lifelong learners,

and prepare graduates for tertiary education, middle-level

skills development, employment, and entrepreneurship.

 In effect of the K-12 implementation, curriculum in the

tertiary made a shift along with the addition of the Senior

High School with the different tracks of which students are

supposed to be choosing based on their personal preferences

and career path to take in the future.

With the new curriculum, graduates are fully equipped with

the skills which can help them stand out on a global scale

and compete accordingly to international standards.

Thus, a change within higher education provides higher

level of competence and enhances skills of having a successful

profession.

As lifted in the Republic Act no. 10533, the K-12 goal states

that “K-12 program is to create a functional basic education

system that will produce productive and responsible citizens

equipped with the essential competencies and skills for both

long-life learning and employment”.

However, with the two (2) years of producing the first

batches of the K-12 program, several issues were raised by

the stakeholders. It drew a negative reaction from various

societal groups insisting that the government is not yet ready

for the new system and that is more additional burden to

students and their parents.

On the other hand, as future accountants or professionals

in the field, the researchers then deemed important to conduct

a study on the impact of the K-12 program to Bachelor of Science

in Accountancy students.
 Further, it aims to investigate the benefits of K-12 program,

analyze on the degree of these impacts, and scrutinize the

problems affecting those impacts.

Likewise, it looks forward into recommending probable

intervention programs that could lessen or minimize the

negative impact but boost the positive impact with the aid

of the respondents’ perception on these interventions.

This study can be a basis of future studies in relation

to a more in depth evaluation of the effectiveness of K-12

program implementation. Furthermore, as cited by Forbes

(2012), “K-12 program provides job opportunities to students

may opt not to continue college. Parents, who cannot afford

college education for their children, are freed from the

burden of spending for college just to make their children

employable”.

This study will be of great significance to the following:

Department of Education and Commission on Higher Education

- The study can be used by them to be able to provide some

ideas on how they will improve the trainings and workshops

to equip those teachers to deliver the best learning to the

students.

School - This study will help the institution to alleviate

issues associated with the K-12 program implementation.

Instructors/ teachers - This study might serve as basis to

improve and develop the instructor’s kind of approach to use

in their teaching profession to make accounting more

desirable.

Students - The research will be a huge help to the not only

to the first year and second year Bachelor of Science in

Accountancy students but also for the incoming college

students to have better understanding on the importance of

having sufficient knowledge in their accounting profession.

Parent – The purpose of this study is to widen the parents’

perceptions that are still confused or wandering with regards

to K-12 program implementation.

Researcher - The input can give the researchers some insights

about the benefits of K-12 program being implemented to

determine the degree of its seriousness to the Bachelor of

Science in Accountancy students’.

Future Researchers - This study will serve as a basis and give

some ideas or data for their future research.

Conceptual Framework

Faced with stiffer economic competition and worried about

the skills of the future work forces, the government lead by

the President of the Philippines and his Department of

Education Secretary are trying to connect education from

pre-school through post-secondary so that more students are

prepared for further study and work.

With the adaptation of K-12 program, according to DepEd,

students who are under the curriculum would be an advantage

to the young adults venturing out into the professional world

because they would be more equipped to deal with the higher

level of learning as they enter college. With this, they can

choose to continue their education to higher forms which will

be another great journey to access essential learning

developments.

In October 5, 2010, the recent program on Philippine

Education as part of President Benigno “Noynoy” Aquino III’s

Educational Reform Program was the instituting of the K-12

Education plan. The Pinoy Administration believes that adding

more years to basic education in the Philippines could help

solve the problems of unemployment, keep with global standards,

and help Pilipino students to have more time to choose the

career that best suits their skills

However, Geronimo (2013) admitted that “The Philippines

is having a bit of difficulty because there are things that

they really are rushing and cramming about which they should
have done earlier”. With this, it is clear that the country

is not ready for such integration and there is much work that

needs to be done. But then, reforms in the educational system

are very much needed in the country. Although difficulties

and inadequacies may arise, its benefits in a long run are

more significant for the country as a whole. K-12 program is

the key to the country’s national development.

As cited by Reyes (2015), Critics say that K-12 program

implementation could only worsen the issue on education in

the country. Senator Antonio Trillanes IV, a known critic of

the program, said that the country appears to be unprepared

for K-12 due to inadequacy in resources, tools, classrooms,

etc. however, although some people still cannot see its

relevance. K-12 program is still beneficial as it gives a

better quality education, provides job opportunities for high

school graduates, and prepares the country for ASEAN

integration. As a result to this, Montalbo (2012) graduates

of K-12 program will be perceived with increased competency

and have better global opportunities.

K-12 program plays a vital role for students and their

parents in ensuring that they would be competitive in the

workforce and thus generates progressiveness for the whole

family in this economy.

According to IGI Global (2013), K-12 program is a formative

time for young students, lessons learned before the rigors

of higher education helped to inform learners’ future

successes, and the increasing prevalence of learning tools

and technologies can both help and hinders students’

endeavors.

Benefits and Problems of the Impact of K-12 program

implementation.

Official Gazzette (2017) stated that K-12 program is needed

to provide sufficient time for mastery of concepts and skills,

develop lifelong learners, prepare graduates for tertiary

education, middle-skill development, employment and

entrepreneurship.

However, when people heard news of the K-12 program

implementation it receives mix reactions. Suddenly, there was

a combination of backlashes and praise in the background with

the students left puzzled on whose voice to listen to. There

are still challenges and standards of quality to consider but

the important thing is to establish the development as a result

of the new program.

Senior high school students may choose a specialization

based on their aptitude, interests, and school capacity. Where

in the students may acquire in-depth knowledge, skills, values,

and aptitudes through continuity and consistency across all

levels and subjects.

Nevertheless, there is undeniably a challenge that

teachers are facing as more young students drop out of high

school without graduating. As parents, educators, employers

or even students, it is very important to understand what an

education can do for an individual.

Benefits of K-12 Program to the respondents

Senior high school is a very important part of this process

as students get older and start forming social cliques.

Getting a k-12 education opens new doors, including the

possibility to be more competitive and independent before

entering the higher education.

Dr Patricia Fioriello stated that, Students acquire

general knowledge where it is another priceless one can get

from an education. The knowledge of advance accounting,

financial management, etc. can greatly enrich one’s life.

There is no material way to measure the value of this type

of knowledge but someone who learns these things will probably

feel more fulfilled and want to keep learning new things

throughout their entire life.

Through the basic skills acquired and with the positive

influence of the educational institution, an individual would

be easier to fit in along their socialization process and adapt

in their process of learning in their adult life.

The students may be able to get some supportive environment

from the school counselors who can offer them practical

solutions in finding out their ideal career and take all the

steps toward getting their dream career or profession. It

opens a new door including the possibility to enter into

college degree that increases one’s chance or opportunity to

find or putting up their own businesses.

Some of the benefits of studying Accountancy, Business

Management are; it immediately equipped students with skills

and knowledge that will have immediate impacts on their

business idea. They will be trained to analyze assets,

understand everything involved in financial positions,

interpret various profitability, and prepare audit accounts.

Also, it offers students the opportunity to have better

understanding of all topics relating to business finance,

economics and marketing. The students may be able to learn

how to manage their time, have a long patience to concentrate

on their studies, can explore more, focus more and learn on

how to manage their own business. Other than that, the

students may also learn the risks, costs and others that show

the reality of the business world.

K-12 program can get the students access to all these great

opportunities and have fulfillment during the learning

experience.

With the benefits of K-12 program, in order to reap every

inch of advantage that education system can give the best

educational journey toward endpoint as well as having a

constant enthusiasm to learn the students need to be ready

to nurture their future.

Problems affecting the impacts of K-12 program to the

respondents
 Missing out in the process increases the risks of falling

through the cracks of society. Educators are facing a real

challenge with getting their students up to a decent level

in different areas of their learning.

The implementation of K-12 program in the country drew

negative reactions from various societal groups. Since 2011,

critics have been very vocal on their primary concerns.

Some common problems encountered in learning classes which

they need to solve through proper initiatives for the students’

future benefits.

Adaptability struggles- One of the things the students may

drop out of school because they find themselves in difficult

situation during the learning process. Where the students have

difficulty in understanding the benefits of life-long

learning and their mindset is stagnant to what they only

perceived.

Technical issues- An individual who does not acquire desire

learning will miss out on discovering the richness of other

lifestyles and cultures. Thus, the students who fail to catch

up with their virtual classmates and their learning experience

become problematic.

Computer literacy- Students who do not master to operate

computer program and does not have basic skills usually go

through a process of learning how to enhance the students’

knowledge in the field in the application to accounting

subjects. For instance, in journalizing, analyzing,

interpreting, communicating and interacting with others

regarding the transactions or an event that was being

made.

Inconsistency of making decision- As cited by Ramirez and

Dizon, (2014), the students may not have solid decisions on

where to go in college and what degree program they may possibly

take. They are planning to enter college without clear idea

of what career to pursue for their future.

Time Management- accountancy students are struggling time

and schedule on how they manage their planned activities

because the accounting subjects are required a lot of time

and intensive works before finishing it. That is why it is

a difficult task for learners.

Self-motivation- many students fell behind and nurture the

idea of giving up because of lots of requirements to do and

sometimes it is difficult to handle problems that causes the

students to just fail their subjects without understanding

the necessity of the process to reap the learning in the future.

Besides, there are other several problems that may affect

the benefits of K-12 program to the students but despite all

the difficulties and hardships, it was very helpful and also

beneficial in a sense that two (2) year level can really improve

their skills. The students may learn how to socialize

effectively, to measure their weaknesses and how to overcome

all those things.

 Therefore the competitive edge, uniqueness, and quality

must be established in educational, marketing through image

building while helping and guiding the parents towards the

achievement of their desire for the success of their children.

Intervention programs in addressing the impact of K-12 program

In 2011, Stanford University researchers Greg Walton and

Geoff Cohen illustrate this student-focused approach by

addressing a young person’s need to belong socially during

the challenging transition to college. Among the many concerns

students wrestle with is the haunting question: Do even I even

belong here? This is particularly worrisome for many minority

students attending predominantly white schools. Scholars are

increasingly developing thoughtful interventions that

consider the basic needs of students, require minimal

resources and classroom time to deploy, and deliver stunningly

large results. That said, it would be naïve to assume that

developing educational initiatives from this

student-centered perspective could be the silver bullet or

secret sauce that will “fix” education. However, accounting

for students’ core needs should be a prerequisite to designing

education initiatives, if these programs are to have a chance

at succeeding.

To address the impacts of K-12 program to the Bachelor of

Science in Accountancy students the K-12 digital learning

revolution program that includes foundation, commitment,

advanced insights and achievements, and instructional impacts

can be used as intervention.

Paradigm of the study

This study will be applying Input-Process-Output (IPO)

Model as known to be the simplest and one of the easiest way

to present ideas of a study.

As stated by Gouran (1973), IPO is one of the most basic

graphical representations of all factors that make up a

process.

Input-Process-Output diagram includes all the data

required for the process and details of the process itself,

and descriptions of the conclusions and the results from the

process itself.

Input shows how the proponents gathered data’s from the

respondents of the study specifically the currently enrolled

first and second year students from Bachelor of Science in

Accountancy.

In the process, the researchers shows here what are the

ways they included in conducting their study, how they

gathered the details they are going to analyze in surveying

the probable output.

Output shows in the paradigm will help them to find out

the possible outcome of the study.

INPUT PROCESS OUTPUT

Collection of Conduct Provide

data’s on the
perception of surveys interventio
the
respondents through n program
on the:
a. Benefits of interviews, addressing
K-12
Program and written the impact of
the degree
of its questionnaires K-12
seriousness
to Bachelor and Program.
of Science
in observations.
Accountancy
students.
b. Problems
affecting
the impact
of K-12
program to
Bachelor of
Science in
Accountancy
students.
c. Interventio
n programs
in
addressing
the impact
of K-12
program.

Figure 1 Paradigm of the study

Statement of the problem

This study will mainly determine the impacts of the K-12

program implementation in the academic performance to

Bachelor of Science in Accountancy students of the King’s

College of the Philippines. Specifically, it will seek to

answer the following questions:

1) What are the benefits of K-12 program in the academic

performance and the degree of seriousness of these benefits

to Bachelor of Science in Accountancy students as perceived

by the respondents;

2) What are the problems affecting the benefits of K-12

program to Bachelor of Science in Accountancy students as

perceived by the respondents;

3) What is the level of the Impact of benefits to the

Bachelor of Science in Accountancy; and

3.1 Is there any significant difference between

Accountancy, Business and Management to non- Accountancy,

Business and Management in taking up Bachelor of Science

in Accountancy as a degree course?

Hypothesis: There is no significant difference between

Accountancy, Business Management to Non- Accountancy, and

Business Management in taking up Bachelor of Science in

Accountancy as a degree course.

4) What are the intervention programs addressing the

impacts of K-12 program in the academic performance of

Bachelor of Science in Accountancy students as perceived by

the respondents?
 CHAPTER II

DESIGN AND METHODOLOGY

This chapter presents the research design, population

and locale of the study, data gathering tool, data

collection procedure, and treatment of data.

Research design

Research design is a framework of methods and techniques

chosen by a researcher to combine various components of

research in a reasonably logical manner so that research

problem is efficiently handled.

The researcher used quantitative research that will be

applying statistical data analysis tools wherein they will

draw their conclusion on the basis of numbers. Quantitative

research design is aimed at discovering how many people think,

act or feel in a specific way. The standard format of

quantitative research design is for each respondent to be

asked the same questions, which ensures that the entire data

sample can be analyzed fairly. This design ensures that the

process of quantitative research is far more efficient than

it would be if qualitative style open ended questions were

employed. It is more efficient because it is then not necessary

to carry out the time-consuming process of coding vast

quantities of open-ended responses.

In addition it will be employing descriptive method because

the research was created by gathered, analyzed, and present

collected data that will prove the effectiveness of the

research. Through this, the researchers can provide insights

into the why and how the research was made. Descriptive

research design method is governed by the following rules:

subjects are generally measured once; the intention is to only

establish associations between variables; and, the study may

include a sample population of hundreds or thousands of

subjects to ensure that a valid estimate of a generalized

relationship between variables has been obtained. Also,

descriptive research method may be pre-cursor to future

research because it can be helpful in identifying variables

that can be tested. The data collection allows for gathering

in-depth information that may be either quantitative

(surveys)in nature and it results in rich data that is

collected in large amounts.

Population and locale of the study

This study will be conducted at King’s College of the

Philippines which is located at Km5 Pico Road, La Trinidad,

Benguet, involving currently enrolled first year and second

year Bachelor of Science in Accountancy students.

First year have a population of sixty two (62) students

while second year have 42 Accountancy students with a total

population of 104. Thus, the total population will all be

included as the respondents of the research.

 In the study, random sampling method will also be used in

selecting who are the students to be included in the interview

to avoid bias in gathering some data needed.

Data gathering tool

This study will use survey questionnaires as the main tool

in gathering data on the benefits of K-12 program to Bachelor

of Science in Accountancy students at King’s College of the

Philippines.

The questionnaire consists of three (3) parts that support

the statement of the problem of the study. First, the benefits

of K-12 program to the respondents. Second, the problems

encountered by the students during the implementation of K-12

program. Lastly, is the level of seriousness of the benefits

of K-12 program.

Also, the researcher will conduct interview to randomly

selected students with the aid of interview guide questions

in support to the answer in the survey to be conducted.

Likewise, the researchers will do some observations on how

the educators or teachers conduct some interventions

addressing the problems encountered in the K-12 program

implementation.

Data collection procedures

The researchers first thought of the research to study that

has great impact to the Bachelor of Science in Accountancy

learning. We come up with the Impact of K-12 Program to Bachelor

of Science in Accountancy students and sought the approval

of the instructor to conduct the proposed study. Upon approval,

the researchers conduct some research related to the topic.

Afterwards, they will be floating survey questionnaires to

the respondents with simultaneous conduct of interview to

randomly selected students. The questionnaire was based from

different sources such as Dr. Patricia Fioriello, Rodil T.

Navarro and Cirilo B. Bala Jr.

Lastly, analysis of data collected shall be done and be

presented in the findings.

Treatment of data

To interpret the data effectively, the researchers will

employ statistical treatment, such as tabulation, frequency

count, percentage, average weighted mean and T-test. The

T-test shall be used to reject or accept the null hypotheses.

The formula

S = √∑𝑛𝑖(𝑥𝑖 – x)²

n-1

Where, x = value given,

X = mean,

N = total # of values

On the questionnaire, the 5-point Likert scale shall be

used to describe and analyze the data gathered specially to

measure the degree of seriousness of impacts of the K-12

program to the Bachelor of Science in Accountancy students

at King’s College of the Philippines, the benefits of K-12

program implementation, problems encountered in the K-12

program implementation, and the intervention programs in

addressing the impacts of K-12 program with the scale shown

below.

Numerical Range Descriptive Description

Value Equivalent

5 4.6 – 5.0 Strongly Agree

4 3.6 – 4.5 Moderately Agree

3 2.6 – 3.5 Agree

2 1.6 – 2.5 Moderately Disagree

1 1.0 – 1.5 Strongly Disagree

Table 2.0 illustrates how to measure the level of the benefits

of impact in K-12 program implementation.

Numerical Range Descriptive Description

Value Equivalent

5 4.6 - 5.0 extremely serious

4 3.6 – 4.5 Very serious

3 2.6 – 3.5 Serious

2 1.6 – 2.5 Slightly Serious

1 1.0 – 1.5 Not At All Serious

Table 2.1 Show how the level of seriousness is to be

measured.

Numerical Range Descriptive Description

value Equivalent

5 4.6-5.0 Extremely serious

4 3.6-4.5 Very serious

3 2.6-3.5 Serious

2 1.6-2.5 Slightly serious

1 1.0-1.5 Not at all serious