BACKGROUND OF THE STUDY

The new online learning mostly relies upon the teacher and student interaction and the process of learning
(UUSPN No.20, 2003), but the new educational system has been a challenge for some students. Online
learning has bought constant school activities and requirements through their screen or with their
modules. The new change is the greatest challenge of the students along with the other difficulties and
needs of students to the new educational system. It is important to talk about the issues faced by the
students with the new educational system, especially with the things that they have found difficult with
their learning. In other words, a good process of learning is what helps the students to do better with their
education. The new learning method is mostly presented virtually with narrative and presentation
methods (Surahmad, 2003). The learning delivery must be efficient to the learning of the students. The
researchers have seen the factors that can contribute to the challenges and needs of the student, where
these issues should be relevant to talk about especially where most of these cases are happening today.
This qualitative data study was designed to consider the needs and obstacles encountered by senior high
school (SHS) Accounting in Business Management (ABM) students in their understanding of sustainable
business education.
It has been noted that education in most schools today is rather theoretical rather than experiential, where
students are not directly interested in business practice (McHann & Frost, 2010). Chia and Holt (2008)
emphasized that most students do not have resources, such as training or skills development, to apply
their expertise to real world practice. Not surprisingly, there is a serious knowledge gap between business
graduates that ultimately affects their productivity and their competitive performance (Pfeffer & Sutton,
2000). Section 5 of the Enhanced Basic Education Act of 2013 explicitly specifies that the Department of
Education shall abide by the following criteria and values under which the program shall use pedagogical
approaches that are positive, research-based, analytical, collaborative and inclusive. With this clause, it is
required that teaching and learning methods used in classrooms should uphold the characteristics of a
constructivist classroom that are egalitarian, student-centered, and that the learning process should allow
students to be autonomous, independent and responsible. Situated cognition theory emphasizes that
information-based people are developed within and connected to the action, meaning, and community in
which knowledge has been acquired (Robbins & Aydede, 2009). Making links to daily circumstances
guides students to enrich and incorporate schooling and life experiences and to further establish
meaningful, long-lasting interests and understandings (Jonassen & Land, 2012).
Since the high school program in the Philippines is still in its infancy stage, ABM-provided schools will
face a lot of difficulties as they are still inexperienced about how to fulfill and meet the demands of this
program adding the factor that the pandemic is still ongoing. ABM students need real life experiences
which will be a problem not until this pandemic is over. Most of the schools lacks resources and facilities
for this program. Students also play a major role on these problems especially when they aren’t good with
time management and handling their funds.
The researchers conducted this study because they have also experienced and faced the difficulties and
needs the study has stated. The problems from this study are what makes the education harder and
pressuring for the students. An effective education process is important for every student because it is the
one thing that will help them develop with their future. Their knowledge is the one who drives them for
their future. The researchers have observed that this type of online learning is very ineffective for the
students because it causes more problems and difficulties. These problems are making a wall, blocking
the knowledges for the students. These problems can make a huge impact to the students’ performances in
class.