St.

Louise de Marillac College of Sorsogon

PREFERRED STRATEGIES AND PRACTICES OF ABM STUDENTS IN

ACCOUNTING SUBJECTS

In Partial Fulfilment of the Requirements for the Subject

Research in Daily Life 2

Submitted to:

Mrs. Mila F. Esparas

Submitted by:

Eunice F. Ortile

Arianne H. Vergara

Denisse Marie Deocareza

Mille Grace Sison

Jelyn Jesalva

Trisha Mae Delos Santos

November, 2017

1
 ACKNOWLEDGEMENT

The researchers express their profound gratitude to the following persons who extended

their valuable help in making this study possible..

Our research adviser, Mrs. Mila F. Esparas for generously sharing her time, her skills,

her profound knowledge and selfless efforts;

All the Accountancy and Business Management students, teachers, and the

principal of St. Louise de Marillac College of Sorsogon, Ms. Frenie Ajero, who accommodated

our request for this study to be possible;

Our parents, brothers, and sisters, who have always stood behind us in everything and

gave financial assistance for the conduction of this study;

The St. Louise de Marillac College of Sorsogon Library for the exceptional assistance;

Our friends, who showed us endless support and love;

Finally, our deepest thanks and praise to God, He made all things possible.

Our sincere gratitude to all of you.

The Researchers

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 CHAPTER I

THE PROBLEM AND ITS SETTING

INTRODUCTION

Today, accounting is a business unto itself with thousands of practitioners worldwide and

a large number of professional organizations and official guidelines to codify practices and

requirements. Accountancy is one of the most in-demand courses in the whole wide world. It is

now one of the professions that students tend to dream to be.1 Students who aimed to be Certified

Public Accountant (CPA) or financial consultants need to be motivated and active in terms of

learnings and studying. And during those times, there should be different strategies and practices

that should be performed in order for them to increase the percentages of learning and to enhance

their attitude towards learning (Ong, 2016).

The Oxford Brookes University offers effective practices for Accountancy that helps the

Accounting students to enhance and be motivated in learning. These are researchers, analytical

skills enhancement activities as well as team-building activities related to accountancy. 61% of

their accountancy students are passers to be APA’s and to be membered of international

2
organizations for Accountants. The University believes that effective strategies and practices

are needed for them to be more outstanding and excellent in their academic performance.

Because of these activities it helped them experience how to be real accountants. They helped the

students to be more confident and ready to face the real world. That’s why the university is

exposing Activities for students’ development.

3
 Recently, the University of the Philippines is the top 1 best school in the field of

accounting course. The university offers the Bachelor of Science in Business Accountancy and

different practices to students. Some of these are integration of information technology concepts

into business systems in order for the students to be more systematic and organized way of

storing business related data. This is one of the good practices of the University for the

Accountancy students. They are able to enhance their skills through these different activities.

The BS Accounting program is taught in a variety of teaching methods, example of these are;

case analysis reporting (individually or by group) classroom discussions guest lectures and

stimulations. Also the students are given with extensive exposure to business immersions (such

as internship for Accountancy students).3 These activities and practices are great help to

accounting students to be more motivated towards learning. Also, the University of the

Philippines produced 98% of accountancy passers because of their strategies and practices

offered.

The accountancy program is designed to develop competent compassionate and Christ-

centred individuals which intend to pursue careers as certified Public Accountants. This program

integrates a liberal arts foundation with professional field of study in business and accounting.

The Ateneo De Naga University offered different programs that helped their students to pass the

board and increase the percentage of academics performance. 4 The University said that

implications of variation of the activities is needed. It is effectively been applied and practiced

for many years and positive outcomes are achieved. Students are well motivated towards

studying if they have that excitement and motivation for studying accounting subjects. Some of

these practices are bank or financial institutions immersion business practices (buy &sell) and

group activities that are related to Accounting and Business.

4
 Chua (2005) stressed that the strategies in Accounting are important because knowledge

in accounting is very much useful not only to the accountants but also to anybody who is

engaged or integrated in business. The success of anyone who have been engaged or exposed to

field of business such as banking and finance general management and many more.5 Through the

different practices given by the teacher or the school to students they will develop the ability to

understand to interpret and use the message contained in the Accounting business. The students

will be able to enhance their skills and to relate to the lessons very well. If different strategies are

implied or used by the schools or teachers, there will be increased and they will be possible

outcome. The students’ knowledge will be increased and they will be more knowledgeable and

they will gain experience relating to accounting or business financing increase in intelligence and

understanding will be visible through the use of different strategies and practices. Learning is

very important to each students and it should be acquired in different ways in order for them to

be more active or motivated in studying.

Effective study techniques are teachable and they are important of equipment of the

efficient learner. Different study or learning techniques are very much needed nowadays.

Listening is one of the techniques of the student in order to learn. It is a mental operation

involving processing sound waves, interpreting their meaning and storing their meaning in

memory because language is basically oral. Students should develop their listening and speaking

skills side by side with their reading and writing skills. 60 to 70 %of the time, they will be

listening to their parents and other members at home and many more. 6 Students are born with so

many potentials to go through learning as well as studying. They develop their skills and

intelligence. Students have different capabilities, strengths and weaknesses. One might like this

kind of subject while the other one has poor performance in this specific subject. Some students

5
lose interest if they don’t like the subject. It is a big challenge to the teachers also to the

accounting students. Practice teaching Handbook “There is no standard approach to teaching

which every teacher should strive to adapt but certain strategies are valuable in the

classroom.(Smith,1995)

Good study requires two things, good study skills and learning self-confidence. Students

who knows many skills and use them and who recognizes their own learning potential will learn

through study. All successful students have many of these study skills, most students who are

unsuccessful do not yet develop good study skills and learning self-confidence. Teaching styles

is one of the factors that can affect the performance of the students. Teaching is a part committed

teacher.7 However, a teacher capability to teach effectively as well as his or her personal

qualities matters. He or she needs to have a specific guideline to handle different situations

efficiently. An effective teacher is one who considers the learning process itself to be logical

procedural and organized preparation. If different techniques are able to give or use in techniques

is applied students will not be bored during class discussions and also their academic

performance will be improved. If students are motivated to study because of these strategies,

there will be a positive and better outcome when it comes to students` academic performance and

achievement.

The purpose of this study is to determine the preferred strategies of ABM students in

accounting subjects of the present students of the St. Louise de Marillac College of Sorsogon.

Accountancy and Business Management is one of the hardest track that you can have in senior

high school. This study aims to help the students to determine which strategies they prefer and

they learn most in order for them to be motivated and improve their academic performance

especially in accounting.

6
Statement of the Problem

This study is designed to determine the Preferred Strategies of ABM students in

accounting subjects in the institution of St. Louise de Marillac College of Sorsogon.

Specifically, this study aims to answer the following:

1. What are the preferred strategies of the ABM students in the accounting subjects?

2. How do the strategies help the ABM students in the accounting subject?

3. What are the interventions needed to improve the academic performance of ABM

students in accounting subjects?

Assumptions

This study has the following assumptions:

1. The Grade 12 ABM Students experienced varied teaching strategies in accounting

subjects.

2. The students of ABM learn from different strategies that are used during their class

discussions.

Hypothesis

The study is focused on the hypothesis:

The Grade 12 ABM students had experienced similar strategies in accounting subjects.

7
Scope and Delimitation

This study focuses on the preferred the strategies Grade 12 ABM Students who

are enrolled in the institution of St. Louise de Marillac College of Sorsogon in their

accounting subject only.

Excluded from the study are other courses in the said school. No student from other

schools was included in the study.

Significance of the study

This study is significant to all:

ABM Students. This will help them to know which strategy will help them most.

ABM Teachers. This will serve as their guide and basis on what strategies to be used in

their lessons in accounting subjects.

Future Researchers. This study will serve as a reference for future study about the

preferred strategies of ABM students in accounting subjects.

8
 Definition of Terms
 Accountancy, Business and Management- an academic track provided by the
government for senior high school.
 ABM students – students who are enrolled in and studying under the academic track
Accountancy Business and Management.
- The participants of the present study
 Strategies – a careful plan or method for achieving a particular usually over a long of
time .8
- Main subject of this study which the researchers seek to find answers
 Accounting- the skill, system or job of keeping the financial records of a business or a
person.9
 GAAP- Generally Accepted Accounting Principle
 Day-to-day Enhanced Learning – Traditional lecture modified active elements
including: pausing for discussion among students, including immediate mastery
tests/quizzes over lecture material, using demonstrations, responding to pre-submitted
student generated questions.10
 Questioning and Discussions- Including questioning students in a way that helps them
evaluate their own thought processes by probing the thinking behind their statements and
questions. Also includes students asking different types of questions: knowledge
questions, comprehension questions, analysis questions, synthesis questions, evaluation
question.11
 Writing in Class- Writing for purpose of learning and thinking. Includes journals, one-
minute papers, response to unstructured problems or cases.
 Problem-Based-Learning-Cases – Students use knowledge, concepts, and skills
relevant to a course to solve realistic business problems.
 Group Learning Teamwork- Students, work together in teams, collaborating to
complete a problem or project.
 Debates- Students or groups of students debate controversies structured by professor.
 Drama- a representation of real-world event(s) in a reduced, compressed form; role
playing, simulations, games, novels, experimental market methods.
 Technology-Visual and Computer- Based Instruction- Tutorials, Courses delivered
partially or wholly online.
 Fieldwork- Accounting internships- Students get academic credit and real-world
experience working in industry, government or public accounting.

9
Notes:

1
ONG L. F. (2016) Fundamentals of Accountancy Business and Management 1, Quezon City

Philippines, C& E Publishing.

2
Oxford Brookes University (2000) Methods in Accounting. Retrieved on 17 August 2017 from

(http://www.brookes.ae.uk/courses/undergraduate/Accounting.andfinance/)

3
University of the Philippines (2010). Principles of Accounting. Retrieved on 16 August 2017

from (http://www.finduniversity.ph/majors/bs-in Accounting Philippines/)

4
Ateneo de Naga University (2009). College of Business and Accountancy. Retrieved on 16

August 2017 from (http://www.adnu.edu.ph/college.of business and accountancy/)

5
CHUA, M. C et al (2005), Fundamentals of Accounting Principles Theory and Applications,

Mandaluyong City, National Book Store.

6
MOULY G. J (1995), Psychology for Effective Teaching, USA, Holt Rirehart and Winston Inc.

7
GACELO,E. (2012), Principles of Teaching I, Quezon City, Philippines, C& E Publishing Inc.

8
Merriam Webster Dictionary (sine 1828)

9
Merriam Webster Dictionary (sine 1828)

10
NOURI, M. (2005), Sample Teaching strategies and techniques for Accounting courses.
Retrieved on 29 August 2017 from
http://www.aicpa.org/InterestAreas/AccountingEducation/Resources/Pages/sample-teaching-
strategies.aspx
11
NOURI, M. (2005), Sample Teaching strategies and techniques for Accounting courses.
Retrieved on 29 August 2017 from
http://www.aicpa.org/InterestAreas/AccountingEducation/Resources/Pages/sample-teaching-
strategies.aspx

10
 CHAPTER II

11
 REVIEW OF RELATED LITERATURE

The chapter begins with the foreign literature followed by the local literature, the

foreign studies and local studies, then synthesis of the art, gap bridged by the study and

lastly the theoretical and conceptual framework. The review of the related literature in

this study focuses on the different strategies used in accounting subjects.

Foreign Literature

Book keeping and accounting teachers employ various instructional methods in

the classroom. Choosing from among the models and strategies of instruction and the vast

array of teaching methods is a complex task. It may help to be aware of the broad

guidelines for institutional choices written by Carl Rogers (1969) over two decades ago:

(a) Teacher is responsible for setting and maintaining the climate of the classroom. (b)

The teacher helps set the purposes for individuals and the group as a whole, in the

classroom. (c) The teacher should believe learners have the desire to realize the purposes

that are meaningful to them, and that this is a strong motivational force that can lead to

significant learning. (d) The teacher organizes and makes available the widest range of

resources. (e) The teacher is a flexible resource for individuals and the class group. (f)

The teacher is a participant learner who does not have to know and tell it all. (g) The

teacher can take the initiative to share his or her thoughts and feelings with students,

although this must not impose a reciprocal demand. (h) The teacher should be sensitive to

expressions of deep or strong feeling. (i) The teacher recognizes and accepts his or her

limitations as learning. Facilitator in addition, several variables must be considered when

selecting the instructional models, strategies and methods to use in a course, unit or

lesson. In relation to the study, this literature is also about topic which we are conducting:

12
Preferred strategies of ABM Students in accounting subjects. This literature shows the

teacher’s attitude towards his or her students when it comes in class discussion.1

With the recent development in the accounting field, the traditional face to face

teaching is sees as obsolete and hence proposal have been made in terms of ways and

process to enhance the quality of education. With the advent of improvement of modern

technology prove to be the answer with radical changes in the modern teaching methods

(Williams,1993 ). In line with above statement, Albrecht and Sacks (2000) argued that for

the improvement of education in the field of accounting, innovative ways of teaching

must be introduced. Moreover, the teaching approaches should be design in a way that

they fulfil the requirement of the financial sectors; this will encourage the development of

the essential skills and competencies to enable the learners to tackle real life accounting

problem in real business environment. The accounting teaching techniques have always

been more conventional (traditional) or to some extent sophisticated teacher-based

approaches compare to an innovative student based methods with the objective to acquire

knowledge and skills which have only been in the traditional form of lectures or

conferences which requires both physical appearance of the tutor and the student.

Students must experience collaborative learning, visual multimedia during lectures

(multimedia, video slides), simulations, role playing and various graphics, the

reinforcement for learners to take notes during lectures or conferences, the

encouragement for learners to participate and solve problems during the case study, using

computers or computerize tools during teaching. It will help to enhance the motivation of

students towards studying. It will be an additional element to the enhancement of

13
academic performance of the students. With the usage of different phenomenon in

teaching, the percentage of learning attainment of students will surely increase.2

Teaching strategies are being widely examined today the lecture still remains an

important way to communication information. Used in conjunction with active learning

teaching strategies the traditional lecture can be an effective way to achieve instructional

goals. The advantage of the lecture approach is that it provides a way to communicate a

large amount of information to many listeners. The disadvantage is that learning

minimizes feedbacks from student. The learning process causes information to be

forgotten quickly.3

Further, Cox (2014) pointed out the top five teaching strategies that enhance

learning: One is the Cooperative Learning: The jigsaw this kind of strategy gives the

students the opportunity to work with others and see different points of view second in

the Inquiry –based Instruction implies involving students in the learning process so they

will have a deeper understanding of what they are learning. Third is the Differentiated

Instruction learning stations, allow teachers to engage each student by accommodating to

their specific learning style. Fourth is the Graphic Organizers it is simple and effective

tool to help students brainstorm and organize their thoughts and ideas in a visual

presentation, and lastly is utilizing technology in the classroom technology rich lessons

have been found to keep students motivated and engage longer. 4

Conway (2014) on the other hand, stressed that we typically scrutinize in society

that businessman deals in good and accountant faces new transaction daily basis. But an

accounting teacher combat students which come from different family, culture and

society. So, to know the psychology of each student it is a must for accounting teacher to

14
teach his subject. But the main aim of teaching should be students’ discussion and

collaborative effort. An accounting teacher should learn accounting topics theory and

practical question by himself before taking class he should convert all difficult concepts

into simple form. Making environment suitable for learning of accounting is very

important for getting result from accounting teaching. For instance, one accounting

teacher comes in classroom, without linking current topic with previous taught topic, he

starts new topic of accounting subject, he will not succeed in his aim of good accounting

teaching because, student will not understand, if they feel that system of teaching is not

well linked with previous accounting topic. So, try to make environment of learning. You

can use local business transaction which can easily understand by students like purchase

and sale transaction of street shop. From simple to complex is the best technique in

accounting teaching. If any student is disturbing in classroom, then first duty of teacher is

to settle his problem because that one student can create problem for whole class. The

fourth one is that accounting teacher should not think that his duty is only his topic, then

go home and earn money. He should understand that students is not any material goods

with his, you can make finished product. Keep in touch with students personally. Care his

feelings emotions. Teacher should keep also his problem. Its positive effect will be on

students and you can make understand every difficult problem of accounting you can

teach but you cannot make all students and help them according to their need, you can

succeed in this profession. And the fifth one is that in accounting, practical solution of

business transaction are most important. Accounting teacher should aware what are

happening in business, commerce and finance. He should read what main amendments

are in different commercial laws because all concepts and GAAP are also changeable

15
 according to changes in business and government rules. After this accounting teacher can

give optimum solution to their students.5

In relation to the present study, the literature discussed above is about the

importance of different strategies in teaching. Thus, elaborates different strategies and

how it helps the student to enhance their motivation towards studying. The present study

will also conduct the preferred strategies and practices of ABM students.

Local Literature

The Philippines has now widely embraced accounting as one of the most in

demand and well-known course here in our country. And as the Polytechnic University

of the Philippines continuously offer accountancy as one of the course to the students,

there must be an implementation of new strategies in teaching and learning. First is the

demonstration during the day to day lecture. Demonstrations are practical presentations

of procedures, processes and skill which are designed to illustrate theoretical principles. It

requires careful sequencing, oral and visual explanations appropriate illustrations and

opportunities for students to pose questions and clarify problems. Another one is Buzz

groupings or teamwork-activities that require brainstorming. Large or small classes are

broken into smaller groups of students to discuss a particular issue, problem or topic for

five to fifteen minutes. Another one is the Jigsaw Method, this is a teaching strategy

where each student works collaboratively with other students to combine the various

parts and complete the activity. The learning task is broken into parts and students are

asked to work on a response to that task individually. In relation to our present study, the

16
researchers are conducting a study about the preferred strategies and practices of ABM

students in accounting subjects, and the strategies stated are merely some of the strategies

will help the students to improve their academic performance. The given strategies can be

an additional element to the level of improvement of students’ academic performance.6

As the number of students who are taking accountancy as their college

continuously increasing the University of the Philippines have implemented different

strategies and techniques to be used for accounting courses. These are Enhanced

(modified) lecture, questioning and discussion, writings in class, problem-based learning-

cases, problem-based learning-guided design, group-learning- teamwork, debates,

fieldwork-accounting internships. In enhanced (modified) lecture, traditional lecture

modified to include active elements including: pausing for discussion among students,

including immediate mastery tests and quizzes over lecture material, using

demonstrations, responding to pre-material or submitted student-generated questions.in

questioning and discussion, it includes questioning students in a way that helps them

evaluate their own thought processes by probing the thinking behind their statements and

questions. Also includes asking students different types of questions like knowledge

questions, comprehension questions, analysis questions, synthesis question, and

evaluation questions. In writing in class, the students must have writing for the purpose

of learning and thinking. It also includes journals, one minute papers, and response to the

unstructured problem or cases. In problem-based learning- cases, students use

knowledge, concepts and skills relevant to a course to solve realistic business problems.

Also, in problem-based learning- guided question, a student team attacks a problem by

dividing it into a series of prescribed step (e.g. identify the problem, state the goal, list

17
constraints ,etc.) to be resolved in order; after each step, instructor provides written

‘expert’ analysis elaborating on the various alternatives the student had available during

the previous step. In the group learning-teamwork, students work together in teams,

collaborating to complete a problem or project. And in debates, students or groups of

students debate controversies structured with international learning goals, conscious

reflection and critical analysis. And lastly, in the fieldwork- accounting internships,

students get academic credit and real world experience working in industry, government

or public accounting. In related to our present study, the researchers are conducting a

research about the preferred strategies and practices of ABM students in accounting

subjects. The given sample strategies and techniques are basically needed to be used by

the teachers for the students’ motivation enhancement towards studying accounting.

These strategies can give a bigger possibility for the students to learn well and to be

inspired to pursue accountancy as their college course.7

Most of the teachers here in the Philippines think that they can improve their

teaching practices through developing sound knowledge of content that needs to be

taught and delivered (Hill and Crevola, 2003). This is a major drawback in many schools.

The teachers lose focus on their teaching strategies and they assume that the learners face

difficulties because the content (what needs to be taught and delivered) is complicated or

not of their interest, instead of realizing the fact that the teaching strategy (how to teach

and deliver) should be more effective and as per their requirement and needs in order to

generate their interest and better learning opportunity for the students. Furthermore, both,

how and what are linked together but still far different and unique in nature. All the

educationists are well familiar with the fact that all the learners have a different learning

18
style, whereas the problem lies in catering to all of them with an effective teaching

strategy. Students learn in different ways as per their capabilities. Some learn by seeing,

hearing, reflecting, modelling, reasoning, and drawing etc. (Felder, 1998). With an

agreement to Felder, similarly there are different teaching styles as well. Some give

lectures, some discuss the topic, some make their students work in groups, some use

technology, some use textbooks and many more. But, the main purpose behind these

efforts is to help students grasp content knowledge and align them with the real world

scenario. Teaching strategies vary from one age group to another. None of the method is

the best. It depends on the learning style of students. Primary students take more interest

in the activities performed in the class. In-class exercises work the best for this age group.

Visual and auditory aids improve learning and performance. Whereas, for secondary and

tertiary levels, lectures, projects, field work, group exercises and peer- teaching are the

most suitable strategies to help them. Howard Gardner’s multiple intelligences are also

being considered and integrated in the lesson plans for improved learning of each and

every student. In relation to our present study, strategies used by the teachers during the

discussions must really well-implemented for the students’ attention to be caught. 8

As what the literature stated above, the students have different preference of what

strategies to be used for them to learn well. That`s why the present study is aiming to

seek for an answer on what is really the preferred strategy and practices of the students

especially those who are taking up ABM as their strand in senior high school.

19
Foreign Studies

One of the related studies that the researchers gathered was The Journal of

Educational Research by Farkas (2003) examined the effect of teaching style on two

groups of seventh-grade students. Students in the experimental group preferred similar

learning styles and were taught according to their preferences while the control group

was taught with a conventional teaching style. In the study, the students in the

experimental group, who received a teaching style that matched their preferred learning

styles, outperformed the control group academically. The experimental group also shared

more positive attitudes toward learning, more understanding of people’s feelings and an

increased ability to transfer what they had learned from one area to another.9

Another study on Effective Teaching Methods in Accounting Subjects (Hastuti,

2008) discovered the effective teaching methods in accounting subjects are: Questioning

Discussion, Fieldwork – Accounting Internships, Fieldwork – Service Learning, Drama,

Group Learning Teamwork, Enhance Lectures and Problem Based Learning Cases. These

are all the strategies and practices that are useful and preferred by the ABM students in

Pelita, Harapan University.. 10

Further, the study of Soricoban, (2008) about the effect of the relationship

between learning and teaching strategies in academic achievement stressed that is seen

that classification of language learning strategies differs from one researcher to the others

cognitive, metacognitive and social or affective strategies. Different from others, Brown

(2007) divides the strategies into two groups as learning strategies and communication

strategies. While learning strategies consist of cognitive, metacognitive and social

20
 strategies compensation and voidance strategies are seen in the communication strategies

group.11

The study of Farkas, Hastuti and Soricoban are related to the present study for all

of the studies deals on strategies in learning and how it helps in enhancing the academic

improvement of the students.

Local Studies

One of the related studies that the researchers had gathered was the Teaching

strategies for Business Ethics Courses in the Undergraduate Accountancy Curriculum by Manalo

M. (2010) in De La Salle University. The research determined teaching strategies to employ

when teaching business ethics courses to under graduated accounting students. The researcher

asked the students to rank from among eight choices of teaching strategies to determine what

will prove to their preferred strategies. The result of the study showed that the most preferred

strategies are subject group learning through ethical discussion and collaborative learning. It also

showed that the least preferred is the E-learning or technology based learning. The study found

shows the preferred strategies. It shows there the strategies that was most preferred by the

students which is the class discussion and collaborative. In relation to the present study, this

related study gave us the idea about the strategies used by the teacher and the possible choice of

the students in the strategies that we will give. Also, the related study used the E-learning

strategy which is also used in the Accounting subjects. The present study is all about the

preferred strategies to be used in accounting subjects by the ABM students, the given study give

21
us an insight of what strategy will be ranked as number one when it comes to the students’

preference.12

Another study that the researchers gathered was the Effect of Teaching and Learning

Styles on Students’ Academic Achievement in the University of Eastern Philippines by Tonog

(2014). The study was conducted to determine the effect of teaching and learning style on

students’ academic achievement. There were 123 students who administered the teaching style

and learning style respectively. Findings revealed that the students learned from different

strategies used by the teachers or professors. It shows that student learned most in instructional

planning strategy and student grouping strategy, which they thought to be the most helping tool

for their academic performance improvement. In relation to the present study, the researchers are

conducting the preferred strategies and practices by the ABM students in accounting subjects.

The given studies also gave as an insight on what styles students learned most and what styles

students preferred the most.13

Another study gathered by the researchers is the study conducted about Using

Differentiated Instructions in Improving the Academic performance of Students in Filipino

Language in Tibagan National High School in Makati by Aranda and Zamora (2006). This study

shows that differentiated instruction based on different learning styles can facilitate individual

learning. The purpose of the study was to investigate academic performance of grade ten

students. The participants were purposively choses for the control and experimental group

respectively. The learning style of students were identified using the Grashia-Riechmann

Student Learning style scale. The study also reveals that the students learned more in the

collaborative learning of the students. The present study conducted by the researchers is all about

22
the preferred strategies and practices of ABM students in accounting subject. On what the study

reveals about which style students learned more in collaborative learning by the students which

the present study also presents collaborative learning or teamwork activities as one of the

strategies that will help the students to improve their academic performance and motivation

towards studying accounting.14

The study of Manalo, Tonog, and Aranda are related to the present study for all of the

studies deals with different strategies, methods and instructions in learning and how it became a

tool for the students to improve their academic performance.

Synthesis of the State of the Art

The studies enumerated above provide ample evidence how different strategies on

accounting subjects affect the students’ academic performance and attitude towards studying in

their accounting subjects. The studies also discuss the preference of students on what strategies

to be used by the teacher that they thought to be helpful in their studying. This gives further

emphasis that there are strategies that students preferred to be used during their accounting

subjects and these strategies are a great help for them, for their knowledge attainment and for the

improvement of their academic performance.

Gap Bridged by the Study

The studies and literature reviewed were found to have a significant link to the present

study. Specifically, focuses on the strategies and practices that teachers as well as professor uses

23
in teaching, effects of different methods in teaching and the relation of teaching methods and

strategies in students’ academic performance. Yet, no study was conducted focused on the

Preferred Strategies of ABM students in accounting subjects. This is the gap that this study

aimed to bridge.

Theoretical Framework

Dialogic Learning Process or Lecture Learning Theory

This study is anchored on the theory of Freire (1993). The dialogic learning process or

Lecture learning theory by Paulo Freire is viewed on a wider scale of teaching especially in

accountancy. According to this theory, searching within meaningful thematic is a dialogic

learning process that in involves both research and teaching especially to accounting students.

Within such process of day to day lecture creates a possibilities for the production or

construction of knowledge further involves the shaping of ‘generative themes’ and learning

activities and tasks. Generative themes contain the possibility of unfolding more themes which in

their turn call for new tasks to be fulfilled. Through dialogic process, day to day lecture ,

accounting students are able to learn at a wider scope through listening to the instructor or

professor who are speaking. Throughout the lecture, they can formulate questions within

themselves and in the same way the identification of “limit situations” emerge as a problem of

current conditions. Within the ‘meaningful thematic` of the organisational context of

management accounting, a wide range of generative themes emerge and engage academic

research in an on-going learning process that enables the creation of knowledge that has been

widely communicated with other learners (academic often educators). The educator should

recognise in their teaching praxis the critical capacity, curiosity and autonomy od the learner.

24
Day et.al (2003) suggest that as teachers and researchers accounting educators should be

reflective about students’ engagement in their learning of critical accounting as the purpose of

accounting is to expose the conflicts, ideologies and complexities embedded in accounting

practice. Freire (1998) insists that transformative learning involves dialogue between all learners

involved in the process. He also explains that the reciprocal learning is what gives educational

practice its gnostic character.

Cooperation Light of Phases of Group Advancement

Another theory is the Tuckman’s popular stages are a piece of a cooperation hypothesis

in light of phases of group advancement. His hypothesis about the piece of cooperation light of

phases of group advancement. His hypothesis may have picked up ubiquity halfway because of

the appealing names for each of his stages (2003). According to this theory, Tuckman’s thoughts

plainly show that it requires investment to come to the “performing stage and it’s typical for

these groups to experience high points and low points as they create connections. Nonetheless, it

likewise gives a helpful and basic approach to consider how we people connect in group

circumstances. Right off the bat by outlining that ot’s typical for groups experience organizes as

they create. Also, by featuring the need to oversee diverse parts of a group conduct at each phase

of that improvement. The excellence and value of Tuckman’s model is maybe in its effortless.

Tuckman’s cooperation hypothesis is best outlined on diagram which demonstrates the

connection between a mass connections (the flat hub) and errand centre ( the vertical pivot). The

ideal or “performing” position is achieved when connections include created inside the gathering

and it has begun conveying with unmistakable concentrate on the errand.

In any case, Tuckman’s thoughts plainly show that it requires investment to come to the

“performing” stage, and its typical for these groups to experience high points and low points as

25
they create connections. Especially in the early period which is maybe why Tuckman called it

the “raging” stage. As what Tuckman said about how cooperation between group, it will increase

students’ knowledge and cooperation in a given task through the group discussion.

Internship as a Learning Experience Theory

This study is also anchored on the theory of McKenzie and Nelms. The theory tackles

about the internship as a Learning Experience. According to this theory, internships provide

valuable practical experience and their classroom experience. Accounting faculty at the

University discussed in this case were determined to tie the internship experience to the

academic experience. The process they created has multiple steps: students keep a journal to

record their activities on the job and to reflect on the experience; faculty interact with the

internship to discuss the experience itself and to introduce new areas to explore as they carry out

their work responsibilities; students summarize the experience in a brief paper; and students

provide a short oral presentation to a group of faculty and/or students

Problem-Based Learning Theory.

This study is supported by the theory of Eberbach (2011). The problem based learning

theory provides learning through problem-based contexts. The problem based learning theory

gives examination that tests the prior knowledge of students and their problem solving skills.

These will also tests the analytical skills of the students especially in accounting since analytical

skills is one of the skills that a future accountant should contain.

In the problem-based learning theory, it will test the critical thinking of the students

particularly when it comes in the first steps of accounting cycle which is the analysis of the

transaction. The success of the whole cycle of accounting will depend on the correctness and

26
accurateness of every transaction that is being analysed. That's why it is very important to a

beginner in accounting to exercise his/her analytical and critical thinking because it will serve as

his/her asset in pursuing his/her career which is being an accountant and this theory will be their

bridge in doing such things.

The different theories stated above gives a wide scale on how different teaching strategies

of teachers used in teaching helps the students to further develop their skills and enhanced their

knowledge. Thus, it further explains how the given theories became a tool and additional element

for the enhancement of motivation of students towards studying.

Conceptual Framework
Pc model (predictor-criterion model)

Strategies and Practices of Level of Performance of ABM

ABM Students in Accounting Students
Subjects
 Their academic
 Day-to-day enhanced grades might become
lecture higher
 Questioning and  Parent’s satisfaction
Discussion will be granted
 Fieldwork-Accounting  Provision of
Internships knowledge about
 Group Learning- related accounting
Teamwork subjects and other
 Problem-Based matters
Learning

Exhibit A. Conceptual Framework

27
Notes:
1
Yusuf ,A. (2000).Some Unique Methods of Teaching Book-keeping and Accounts.
Retrieved on 29 August 2017 from http://www.situation.org/2010/05/methods-of-
teaching.html

2
Mauritus, R. (2016). Accounting teaching techniques with the advent of technology.
Retrieved on 29 August 2017 from
http://globalbizresearch.org/Mauritius_Conference_2016_Jan/docs/PDf/GB/M625.pdf

3
Cashin, R.(2000). Strategies in Accounting Subjects. Retrieved on 29 August 2017 from
http://www.gmn.edu/resources/facstaff/part time/strategy.html

4
Cox J. (2014). Top 5 Teaching Strategies. Retrieved on 26 August 2017 from
http://www.teachhub.com/top-5teachingstrategies

5
Conway, T (2014). Fifteen Tips for studying Accounting. Retrieved on 30 August 2017
from https://www.hendrix.edu/uploadedfiles/Academic/Academic Support. Services/subject-
oriented%20study%tipspdf.

6
Jacolbia, R.(2010). New strategies in teaching and learning: The Polytechnic university of
the Philippines College of Education experience. Retrieved on 31 August 2017 from
http://www.ejournals.ph/article`php?id=6461

7
Nouri, M. (2005), Sample Teaching strategies and techniques for Accounting courses.
Retrieved on 29 August 2017 from
http://www.aicpa.org/InterestAreas/AccountingEducation/Resources/Pages/sample-teaching-
strategies.aspx

8
Jalbani,R. (2014). The Impact of Effective Teaching Strategies on the Students’ Academic
Performance and Learning Outcome. Retrieved on 12 October 2017 from
http://www.grin.com/en/e-book/300046/the-impact-of-effective-teaching-strategies-on-the-
students-academic-performance

9
Farkas, R.D. (2003). The journal of Educational Research. Retrieved on 29 August 2017
from http://www jstor.org/stable/27542462

28
10
Naibaho, H. (2008). Effective teaching Methods in Accounting subjects: A case study in
business school-Pelita Harapan university at Surabaya, Indonesia (published thesis)
Surabaya, Indonesia, Pelita Harapan University

11
Saricoban, A. (2008). The effect of the relationship between learning and teaching
strategies on academic achievement.Retrieved on 1 Spetember 2017 from
http://www.academia.edu/8137750/TEACHING STRATEGIES-THESIS/

12
Manalo M, (2010). Teaching strategies for Business Ethics Courses in the Undergraduate
Accountancy Curriculum( Published Thesis in De La Salle University).

13
Tonog, M. (2014). The Effect of teaching and Learning styles on students’ academic
achievement at the University of Eastern Philippines. Retrieved on 12 September 2017 from
http://www.ijramr.com/issue/effect-teaching-and-learning-styles-students%E2%80%99-
academic-achievement-general-chemistry-1

14
Aranda Ma. R et al (2006). Using Differenciated Instruction in Improving the Academic
Performance of students in Filipino language (published thesis) in Tibagan National High
School, Makati City.
15
Manochin, M. et al(2009). The Role of Teaching Strategies in Shaping the Personal Development
and Professional Aspirations of Final year Accounting Students. Retrieved on 3 October 2017 from
http://www.utas.edu.au/_data/assets/pdf_file./0010/466804/BFA715-Unit-outline-1-sem-2014pdf.

16
Roax, S. etal (2007) Effective approach for teaching in Accounting developing personal
and student response system from http://www. freepatentonline.com

17
McKenzie C. et al.(2003). Leveraging the Internship: Integrating Theory with Experience.
Retrieved on 05 October 2017 from
http://digitalcommons.kennesaw:edu/cgi/viewcontent.cgi?filename=5&article=1039&context
=rtt&ty.pe=additional

18
Eberbach, C. et al(2011). Learning Theories and Problem-Based Learning. Retrieved on 23
October 2017 from http://link.springer.com/chapter/10.1007/978-94-007-2515-71

29
 CHAPTER III

Research Design and Methodology

30
 This chapter present the Research method, research instruments, the participants, the data

gathering procedure and the statistical treatment of data.

Research Method

This study used the Descriptive-analytical method of research. According to Aquino, it

is a fact-finding with adequate interpretation. It is something more and beyond just data-

gathering; the latter is not reflective thinking nor research. The true meaning of the data collected

should be reported from the point of view of the objectives and the basic assumption of the

project underway.1 Also, this study used Narrative method of research. As what Jynskylan 2

cited, Narrative research can be considered as ‘real world’ measures that are appropriate when

‘real life’ problems are investigated. It is set out by the validation of respondents.

In this study, the qualitative and quantitative data were gathered from the information

provided by the respondents in the survey questionnaires of Grade 12 ABM students by

identifying their preferred strategies in accounting subjects. The quantitative and the qualitative

data facilitated in the preparation of the proposed materials.

Research Instrument

The data gathering instrument used was survey checklist. According to Ferretti, 3 Survey

checklist are a list of questions or criteria, which represent the impact areas of an impact

assessment or which divide them into their main fields of application. Thus, by providing a

checklist it is ensured that all relevant impact areas are taken into account.

31
 The draft of the questionnaire was drawn out based on the researcher’s readings, previous

studies, professional literature, published and unpublished thesis relevant to the study. In the

preparation of instrument, the requirements in designing of good data collection instrument were

considered. For instance, statement describing the situations or issues pertaining was toned down

to accommodate the knowledge preparedness of the respondents. Close-ended questions were

provided to accommodate to free formatted views related to the topic. In this way, the instrument

is authorized to obtain valid responses of the students. The researchers validated the questions to

the questionnaires from among their classmates before it was distributed to the participants based

from the identified samples.

The Participants

The participants of the study are the senior high school students enrolled in St. Louise de

Marillac College of Sorsogon. 70% of the population of Grade 12 Accountancy and Business

Management (ABM) were chosen. 98 were chosen out of 140 students to be the respondents of

this study. Simple Random Sampling was used in this study.

According to Thompson, Simple random sampling design is a sampling design in which

n distinct units are selected from N units in the population in such a way that every possible

combination of n units is equally likely to be the sample selected.4

Specifically, the first 33 from the list of ABM Courage, first 32 from the list of ABM

Chastity and first 33 from the list of ABM Diligence were chosen to be the respondents.

Grade Level of the Track Section 70% of Population

respondents

32
 12 ABM Courage 33
12 ABM Chastity 32
12 ABM Diligence 33
TOTAL 98 respondents

Data Gathering Procedures

The researchers used a systematic way of gathering data for them to successfully finish

this study.

The first step before going to the testing proper is to make a letter request. The letter was

presented to the research adviser for final adjustments and consideration. Upon the approval of

the Principal of the Senior High School Department last September 18, 2017. The researchers

conducted a survey to 98 students of Grade 12 who are currently taking up Accountancy and

Business Management as track on September 20, 2017.

In administering the questionnaire, the researcher was use the time allotted for vacant to

avoid distractions of class discussions. The research instruments were personally distributed to

the chosen respondents. The respondents were given enough time to answer the questions. The

questionnaires were retrieved from the respondents on the same day in the institution.

After the data gathering, the researcher now collected it for tallying the scores and to

apply the statistical treatment to be used in the study.

Statistical Treatment

33
 Responses to the questionnaires by ABM senior high school students were statistically

analysed with the data requirements of the study. Students were statistically analysed with the

data instruments of the study. Descriptive statistics such as frequency count and percentage were

considered.

Notes:

34
 1 AQUINO, Gaudencio V. (1999) Essential of Research and Thesis Writing. Phoenix

Publishing House, Inc. Quezon City.

2
JYNSKYLAN, J. (2010) Narrative Method of Research. Retrieved on 29 October 2017

from https://koppa.jyu.fi/avoimet/hum/menetelmapolkuja/en/methodmap/strategies/narrative-

research

3
FERRETTI, J. (2013) Checklists. LIAISE Toolbox. Retrieved on 29 October 2017 from

http://www.liaise-kit.eu/ia-method/checklists

4
THOMPSON S. (2012). Simple Random Sampling. Retrieved on 20 October 2017 from

http://onlinelibrary.wily.com/doi/10.1002/9781118162934.ch2/summary

CHAPTER IV

35
 PRESENTATION, ANALYSIS AND INTERPRETATION

This chapter presents the findings, analysis and interpretation of data gathered whose

main objective is to found out the preferred strategy and practice of ABM Students in accounting

subjects

More specifically, the researchers sought to answer the following questions:

1. What are the preferred strategies of the ABM students in the accounting subjects?

2. How do the strategies help the ABM students in the accounting subject?

3. What are the interventions needed to improve the academic performance of ABM

students in accounting subjects?

Preferred Strategies Frequency Percentage

Day-to-day Enhanced Lecture 53 54.08%

Questioning and Discussion 16 16.33%
Group Learning-Teamwork 8 8.16%
Fieldwork-Accounting Internships 8 8.16%
Problem-Based Learning 6 6.12%

Notes Taking in Class 4 4.08%

Technology-Visual and Computer- 2 2.04%
Based Instruction
Drama 1 1.02%
Table 1.Preferred Strategy of ABM students in Accounting.

Table 1 shows that (54.08%) of the respondents preferred strategy favoured most is the

day-to-day enhance lecture. Followed by, questioning and discussion with (16.33%) of the

36
respondents. Then, both group learning-teamwork and fieldwork- accounting internships is

preferred by (8.16%) of the respondents. (6.12%) of the respondents chose problem-based

learning as their preferred strategy in accounting. And (4.08%) of the respondents chose notes

taking in class as their preferred strategy to be used in their accounting subjects.

The theory of Freire (1993)1 about the dialogic learning process or Lecture

learning theory is appropriate to the findings of the survey conducted that the day to day lecture

is the most applicable strategy to be used in all subjects covered by accountancy.

Strategy Respondents Learned Frequency Percentage

Most
Day-to-day Enhanced Lecture 37 37.76%
Questioning and Discussion 25 25.51%
Problem-Based Learning 12 12.24%
Notes Taking in Class 10 10.20%
Group Learning-Teamwork 10 10.20%
Fieldwork-Accounting 2 2.04%
Internships
Technology-Visual and
Computer-Based Instruction
1 1.02%
Debates 1 1.02%
Table 2. Response of the respondents about the Strategy they learned most.

The table 2 shows that (37.76%) of the respondents believe that day-to-day enhance

lecture is the strategy where they’ve learned most. Followed by questioning and discussion with

(25.51%), and then Problem-based learning with (12.24%).Both notes taking in class and Group

learning teamwork got (10.20%) as the strategy that they believe that they learned most.

37
 The study conducted of Bajak (2014) 2 also shows that day to day lecture is the most

effective strategy in teaching. 60% of the respondents of the study reveals that they learned

mostly in day to day lecture as it helped them to gain more knowledge and understanding

through listening.

III. What are the interventions needed to improve the academic performance of ABM students in

accounting subjects?

As the researchers experienced first- hand of the Peer tutoring, it is believed that it is one

of the interventions that is needed or one of the way that can help to improve the academic

performance of ABM students in accounting. The accountancy students in higher education

conducts a programme called “Peer Tutoring for future accountants” wherein they ought to teach

and help the Grade 12 ABM students to further enhance their knowledge on accounting. As the

students undergo to this program, it is really clear that students learn more as the Accountancy

students lend their hand in teaching all the basic and principles of accounting in the institution of

St. Louise de Marillac College of Sorsogon.

According to the study of Constantini (2015)3, 95% of the respondents strongly agreed

that peer tutoring is a great help in learning and enhancing knowledge attainment. The

respondents believe that through peer tutoring it helps them to further develop their skills and

improve their performance.

Another study that proves that peer tutoring is an effective intervention in enhancing the

students’ academic performance is the study of Austin (2008)4, it reveals that 90% of the

38
respondents of the study find peer tutoring as a helpful tool in increasing knowledge and

understanding.

Notes:

39
1
Manochin, M. et al (2009). The Role of Teaching Strategies in Shaping the Personal Development and

Professional Aspirations of Final year Accounting Students. Retrieved on 3 October 2017 from

http://www.utas.edu.au/_data/assets/pdf_file./0010/466804/BFA715-Unit-outline-1-sem-2014pdf

2
BAJAK, A. (2014) Lecture as Effective Teaching Strategy that Improve Students’ Academic

Performance. Retrieved on 4 November 2017 from

http://www.sciencemag.org/news/2014/05/lectures-arent-just-boring-theyre-ineffective-too-

study-finds

3
Constantini, S.(2015) Impact of Peer tutoring on students’learning in social sciences.

(Published thesis). State University of New York at Fredonia, Fredonia New York.

4
Austin, J. (2008).The effects of Peer Tutoring on fifth-grade students’ motivation and learning

in Math. (Published thesis), State University of New York College at Brockport, Brockport, New

York City.

CHAPTER V

40