1

The Effectivity of Online Learning in Studying Accounting Subject

among Grade 12 ABM AdDU SHS Students

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A Quantitative Research Presented to the Faculty

of Accountancy, Business and Management
Strand of Senior High School (SHS) Unit
Ateneo de Davao University
Davao City

____________________

In Partial Fulfilment of the Requirements for

Practical Research 2 – Quantitative
Research

CARBAJOSA, JOSHUA ROLAN R.

GENERALAO, KIM ALESSANDRA B.
GONDAY, CLARK JESHREL P.
YEE, RHIGEL CZELNAE B.

Grade 12 - Aranha

September 2020
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CHAPTER 1

INTRODUCTION

This chapter of the paper presents the problem that will be discussed and

studied in conducting the research paper. To further elaborate the research

problem, this part includes the background of the study, statement of the problem,

the significance of the study, and the scope and delimitation of the study.

Background of the Study

Through the years, schools and universities in the country have been

accustomed to traditional teaching methods in providing education to the students.

Classes in schools were held in a physical classroom and face-to-face setting in

which the teacher and students interact directly with each other in one place. In

this type of educational approach, the teachers conduct their discussions inside a

classroom, and students listen to the given lecture (Sun Star Pampanga, 2016).

However, the rise of an unexpected disease outbreak, specifically the COVID-19

pandemic, pushed educational institutions to continue their operations online. As

stated by DepEd Secretary Leonor Briones, education can be in the form of virtual

or online classes because it is too dangerous to let children enter the physical

classrooms (TeacherPH, 2020). Due to this, traditional classes were shifted into

online or digital learning. It was made known to everyone that education officials

in the country have proposed the usage of online platforms for School Year 2020-

2021 (The Manila Times, 2020). This sudden change in the educational system

and curriculum brought many adjustments to the conventional way of learning and
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teaching to students in specific subject fields. This transition also resulted in many

challenges in undergraduates’ adequate understanding, especially that they were

still adjusting to this “new normal” way of learning. One of the subjects that require

efficient knowledge to fully grasp its concepts is the Accounting subject. This

subject is offered in Senior High School in the Accountancy, Business, and

Management (ABM) strand in the name of Fundamentals of Accountancy,

Business, and Management (FABM). According to an article of Education Corner

(n.d.), each concept in the said subject builds upon one another, so there is a need

to thoroughly understand the present discussions before proceeding to the next

lesson. Thus, it requires a lot of intensive studying to attain its competencies.

Studying accounting would usually be taught in a face-to-face learning

style/method, but online learning can be an option under some circumstances

(Purdue University, n.d.).

There are many factors to be considered for the Philippines to be able to

pursue the transition of classes online. One of these considerations is that the

country has difficulty adapting to the system. As indicated by the Department of

Science and Technology (DOST), the Philippines ranked 83rd out of 138 countries

in terms of being technologically ready (Yamio, 2017). The data of the Philippine

Statistics Authority also estimated that more than seven million Filipinos lost their

jobs in April due to the closure of many businesses and establishments (Lopez,

CNN Philippines, 2020). Part of these millions of people is also the parents who

support their children’s education. Considering that the Philippines is a third-world

country and the circumstance that the country faces today, it cannot be denied that
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not all students can afford technologies such as laptops, computers, internet

connection, and all other educational necessities for online learning. It is also

important to note that some parts of the country have a slow internet connection,

and some have none. According to the Speedtest Global Index (2019), the

Philippines ranks 107th in the world when it comes to mobile internet speed (15.1

Mbps) and fixed broadband (19.55 Mbps) worldwide (TDT, Daily Tribune, 2019).

As a result, the country also has the slowest internet connection in the whole of

Asia. Another conceivable factor that hinders online learning is that there are

disturbances in every household, which would cause a student to be not focused

enough on their studies. A survey conducted in the United States showed that 77%

out of 800 students found distance learning more unsatisfactory than physical

classes. One of the most prevalent factors is the distractions at home, especially

when family members are around. It was also indicated that staying at home would

also mean that there are additional responsibilities aside from academics, leading

to difficulties in managing their time in their respective houses (U.S. News, 2020).

In these times where the COVID-19 pandemic is happening, the

Department of Education, schools, and students have only one option, and that is

to continue education processes in an online setting. The shifting of schools to

virtual classes is indeed a great challenge because most students and teachers in

the country were used to traditional teaching and learning styles. In learning

specialized subjects, especially Accounting in this type of class-setting, there may

be some disparities because of different circumstances and challenges to

overcome. For these reasons, the study is needed to be conducted to present data
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regarding the effectivity of online learning, particularly in studying the accounting

subject among students and present factors for consideration or rooms for

improvements in pursuing online classes in the country.

Using online technology in education brought a lot of benefits to students,

teachers, and schools in providing learning materials and easier access to much

information as aids in the learning and teaching processes. It was stated in an

article on the Think Strategic website (2019) that 21st-century education, or what

we call modern education, is about giving students the skills they need to succeed

in this new and modernized world and helping them grow the confidence to

practice those skills. These instances have different impacts on learning

institutions, especially the students, who need to cope with digital learning methods

for their academic welfare. Given that students were attuned to the traditional style

of learning and teaching through face-to-face classes, the abrupt shift to virtual

classes caused most of the students to have difficulty adjusting to this “new

normal” learning style. Before the Covid-19 pandemic, accounting students were

used to learning and answering financial and transaction analysis questions,

including other related activities in a physical classroom setting in which it is easier

for them to be corrected and actual or live demonstration of solving problems is

presented. It was indicated in an article European Scientific Journal (2013) about

comparing accounting teaching methods that traditional teaching methods include

reading texts and problems, solving short or lengthy problems and cases, oral

discussion of topics, and the knowledge is transmitted through the required

physical presence of both student and teacher (Belias et. al., 2013). That is why
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this sudden change in learning style may give rise to problems and hardships in

comprehending concepts and topics during online sessions.

Considering these mentioned factors, there is a need to conduct this

research study in order to assess the effectiveness of online learning in studying

the Accounting subject, especially among the Grade 12 ABM learners at Ateneo

de Davao University. The data that will be collected from this research study will

be used to gauge the effectiveness and come up with suggested developments in

conducting online accounting classes based on the challenges conferred. This

study aims to assess whether digital learning is effective and useful in aiding ABM

learners’ academic success in their specialized subject, which is the Fundamentals

of Accounting and Business Management (FABM).

Theoretical Framework

This study is anchored to the framework developed by Garrison, Anderson

& Archer (2000) called the Community of Inquiry (CoI). A community of inquiry is

an educational community that is composed of individuals who engage with each

other in a discourse (The Community of Inquiry, n.d.). According to Garrison

(2009), this framework showcases outputs done in the area of online learning and

is used to understand the delivery of online learning experiences. This framework

model was developed for the purpose of assisting educational developers in terms

of organizing online and blended learning experiences of the students (Bektashi,

n.d.). In this framework, the environment is a great factor in the educational

experience of the learners (Garrison, 2009). It tackles the three presences in

learning, such as social, cognitive, and teaching presences. These “presences”

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are the social phenomenon made through the interactions of the learners and their

teachers.

According to Garrison et al. (2009), social presence is students’ ability to

showcase their personalities in communicating, participating, and building

relationships with others in the educational environment. Cognitive presence is the

learner’s capability to understand and construct their own meaning of the discourse

that takes place in an educational setting. The third one is the teaching presence,

wherein it refers to the instructional methods and way of facilitation by educators

to the learners to build an effective learning environment.

Relating the Community of Inquiry framework in the study, the social,

cognitive, and teaching presences can be used as a basis in gathering data to

measure the advantages, disadvantages, and effectiveness of online learning,

particularly in the subject of accounting. This framework will significantly highlight

the student’s side in their learning experiences. Through this framework, the

proponents of the study can integrate factors that affect the learning processes of

students in the said learning method and assess whether it is suitable for the

effective learning of accounting students. This will provide more understanding of

why digital learning is either advantageous or disadvantageous in the efficacy of

students’ learning and attaining specific learning competencies in accounting

degrees.
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The Community of Inquiry Framework (Garrison, Anderson, & Archer, 2000)

Statement of the Problem

This study aims to assess online learning effectiveness in studying

accounting among Grade 12 ABM learners at Ateneo de Davao University and

come up with ways regarding its needed improvements.

Specifically, this research seeks to answer the following questions:

1. What is the effectivity of online learning in teaching accounting to

ABM students?

a. Learning Materials

b. Online Class Sessions

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2. What are the difficulties that students encounter when studying

FABM/Accounting online?

a. Learning Materials

b. Online Class Sessions

3. What are the ways to improve online learning for ABM/Accounting

students?

Significance of the Study

The success and findings of this study will benefit the following:

Department of Education (DepEd). This study can help the said

educational sector in appraising and conducting a thorough analysis to transpire

the effectivity of online learning, especially when studying accounting subjects.

This research paper can also provide them additional ideas on recent studies and

to let them be aware of students’ learning progress in this educational setting.

Students. This study will help SHS learners, particularly those who belong

in the ABM strand, in understanding the effectivity of online learning. It can also

inform them of the different learning methods/styles and how it will be efficient and

effective for them in learning the subject accounting.

Parents. This study can be used as a basis by parents/guardians to deepen

their understanding of Online learning, which helps them be aware of the factors

that Online learning provides to their children. It can also offer them an insight into
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the learning processes that learners experience, including their efficacy,

advantages, and disadvantages.

Teachers. Aside from the students at Ateneo de Davao University SHS, it

may also help the teachers in reminding them of the Online Learning provisions to

students. The factors for consideration and suggestions presented by the study

can assist them in adjusting the way they teach and how they provide assessments

to their students in the most effective way.

Future researchers. This study could be used as their basis to have a

better understanding of online learning, especially if they intend to do another

research paper related to the research topic. They could also use this as their

frame of reference in the exploration of the topic relevant to the study.

Scope and Delimitation

The study will focus on online learning to constructively assess the

effectiveness of this learning style in studying the accounting subject. The focused

population of the study will be among the Grade 12 Senior High School ABM

learners in Ateneo de Davao University who have experienced learning the

Fundamentals of Accountancy, Business, and Management (FABM) subject in an

online classroom setting. They will also be the main respondents of the study as

they have the initial idea of the learning competencies of the said specialized

subject and already experienced the intricacies of the FABM subject.

To assess the effectiveness of studying Accounting through an online class

setting, the researchers will conduct a descriptive study on the effectivity of online
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learning in studying the subject of accounting among Grade 12 ABM Students,

mainly describing the effectivity, challenges, and the suggested improvements for

their online learning experiences.

Since the proponents and respondents are under online classes, one-on-

one physical interviews and live recordings cannot be conducted. Thus, the

dissemination of survey questionnaires that will be used to gather data from the

focused population will be conducted online. Certain barriers, such as internet

connection speed and limited communication between the respondents and

researchers, are expected.

Definition of Terms

This portion of the first chapter will define the essential terms used in the study.

This will give more clarity and understanding of the terminologies and complex

words shown in the research paper.

ABM. An education strand offered in AdDU SHS that integrates the learning

areas of Accountancy, Business, and Management.

Accounting. The procedure of recording financial transactions relating to a

business. As a subject or degree, it deals with learning, preparing, and

communicating financial information to external users.

Descriptive study. A research design which aims to systematically

describe facts and characteristics of a particular population or area of interest.

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Effectivity. A measure of the effectiveness of something; the ability or

power to be effective.

FABM. One of the specialized subjects offered in the ABM strand, which

stands for Fundamentals of Accountancy, Business, and Management.

Face-to-face Learning. An instructional method in which the content of the

course and the learning material is taught to a group of students in person. It

enables live contact between the learner and the teacher.

Online. A controlled on or linked to a separate device or network.

Online Learning. It is education over the internet. It is often referred to as

"e-learning."
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CHAPTER 2

REVIEW OF RELATED LITERATURE

This chapter presents an overview of the related literature and studies

relevant to online learning effectiveness in studying the Accounting subject

(FABM). This section is important as it will provide further discussions of the

subtopics related to the study such as the accounting subject (FABM), comparison

between online and face-to-face learning, advantages, difficulties, and effectivity

in studying online, which will also include the researched implications on the things

to be improved and considered to strengthen its efficacy. These subtopics will

provide insights into the questions that the study seeks to answer about the

effectiveness, challenges, and suggested improvements for the online learning

experiences of students in the accounting subject field.

Accounting Subject (FABM)

This subtopic introduces the accounting subject that this study is related to.

For further elaboration, this part will discuss the said academic course’s nature,

learning competencies, and relevance to the research study. Given that the study

deals with online learning in particular to the accounting subject, the purpose and

the skills that students need to acquire in the said course will also be presented.

The Accounting subject is one of the specialized subjects offered in the

strand of Accountancy, Business, and Management (ABM). It was stated in an

article of Top Universities (n.d.) that accounting studies or degrees deal with
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approaches involving measuring, processing, analyzing, and communicating

financial information of a particular business entity or organization to external users

such as creditors, investors, the public, and others that are outside of the business’

administration. It is an essential academic subject for aspiring accountants and

finance experts.

The accounting subject that is being studied in senior high school is called

Fundamentals of Accountancy, Business, and Management (FABM).

Fundamentals of Accountancy, Business, and Management 2 is an academic

subject designed to equip the ABM learners with much knowledge on the principles

of accounting and managing service and merchandising business entities by

dealing with the preparations and analysis of different financial statements.

Students are expected to have enhanced critical thinking skills in applying,

analyzing, and evaluating accounting concepts in solving various problems.

Through this subject, students will be able to hone their skills in making sound

economic decisions in their future careers as persons in the business world

(Subject Guide for FABM 2, Ateneo De Davao University, n.d.).

As a whole, the said subject course requires intensive learning for the

students to achieve their learning objectives. As introduced in the study’s

background, traditional teaching methods in this course include reading texts and

problems, solving short or lengthy problems and cases, oral discussion of topics,

and the knowledge is transmitted through the required physical presence of both

student and teacher (Belias et. al., 2013). Since students were used to face-to-

face classes, certain changes in some of these activities and competencies may
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arise in online courses. Thus, there may be some disparities when it comes to

learning the subject accounting in an online environment. The points discussed in

this section can be considered in differentiating students’ learning experiences in

online and traditional classroom settings.

Comparison of Online and Face-to-Face Learning

This section discusses the results of different research studies conducted

regarding the differences between online and traditional learning methods. This

will highlight the important points presented in the relevant literature that present

students’ learning experiences in both learning styles.

In the study of Chen and Jones (2007), a university in the Northern United

States surveyed students’ overall satisfaction of the course Masters of Business

Administration on its effectiveness. There were two groups of students enrolled in

traditional and online learning, respectively. The outcome was optimistic based on

their instructor’s findings and even the students in both groups with the learning

styles. Tradeoffs in both delivery methods were examined. However, there were

interesting differences found in the survey. The students who were enrolled in

traditional learning were more satisfied with the clarity of the instruction. It was also

indicated that students and their respective educators experience more

comfortability in a face-to-face setting since it has consistently existed. On the

other hand, the students in online classes also felt that they understood the field’s

concepts. Their analytical skills were improved in an online learning setting

because of using the web in retrieving articles and other learning resources. Even
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so, the authors believe that certain benefits in the traditional method cannot be

completely acquired in another manner.

Another research from Hannay and Newvine (2006) indicates that many

students preferred distance learning (online learning) than to traditional education

(face-to-face learning). Distance learning may be most applicable to an older

student population rather than the conventional undergraduate community of 18 to

21-year-old on-campus students. Based on the outcome of their research, DL is

appealing because of the convenience it offers to students. Distance learning is

generally not the situation for younger students living on campus, and university

life is immersed. That is not to say that DL could not benefit such students to some

extent, but it is unlikely to be the primary source of their education. There were

various findings in the study based on the reports that the students stated. Some

reported that DL classes were more difficult. These results indicate that students

believe that DL courses are more complicated than their TL (Traditional Learning)

counterparts, that they spend more time studying for DL than TL courses. On the

brighter side, some students reported that exams were easier in DL and found the

additional educational materials to be helpful in their studies. Although DL had

been perceived to be more challenging than TL, students think that DL classes

were of higher quality.

Faidley, J. (2018) compares student results from the two accounting

standards, both delivered in two teaching methods: traditional face-to-face (F2F)

and an online class format. The outcome of Faidley’s (2018) research revealed

that students were more satisfied with the conventional course than online
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students. In the study, students in the traditional classroom overlapped students’

performance in the online class on three-course tests from the data gathered. It is

because they believe that the interaction of face-to-face learning is the richest form

of communication. The said courses’ learning styles found that the traditional

class’s overall grade was higher than the online level.

Ya Ni (2013) indicated in her research that online learning proponents had

seen the barriers that can easily be achieved while offering improved convenience,

flexibility, material currency, customized learning, and feedback about a traditional

face-to-face experience. However, opponents are concerned that students in an

online environment may feel isolated, confused, and frustrated. Due to these

reasons, the student’s interest in the subject and learning effectiveness may be

reduced. As stated in the comprehensive comparison of interactions between

Online and Face-to-Face settings by McConnell (2000), it showcased that there is

a lesser sense of instructor control in OL than in FFL. With this, students can

passively be attentive in listening. Unlike in FFL, the instructor has more power,

making it hard for students to ignore the discussion. In the OL setting, the feedback

for each student’s performance is more detailed (usually textual feedback), and

everyone obtains a permanent record of feedback. In an FFL setting, feedback is

not precise and is most likely to be generalized, and there is no permanent record

of feedback. However, OL class can have delayed reactions to feedback, unlike in

FFL settings where immediate responses are possible.

According to the research conducted by Kemp and Grieve (2014), students

showed an overall preference for studying topics face-to-face rather than online.
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In justifying their individual choices, 67 students provided 102 different reasons

why they preferred F2F learning and were organized as themes. Some of the

themes include “more engagement,” “immediate feedback,” “deeper

understanding,” and “more accessible review of paper documents.” In terms of

their reasons for favoring online classes, some students responded with only 72

reasons overall. Some of the presented themes were the “convenience,” “broader

contributions,” “more detailed responses,” and “more time to think.” The outcome

of the assessment for students’ academic performance on class contents tests

shows that there are no apparent differences in academic performance in online

vs. in-class learning. Still, students had a general preference for in-class activities,

specifically when discussion of educational topics was required. In doing the

assessments, the students expressed that they are more motivated and more

engaged in complying with F2F learning activities because they have an immediate

response or feedback than in online learning. Nevertheless, students appreciated

the convenience upon completing their workloads in their own time in online

education, but they preferred more to learn in a face-to-face learning style. It was

also indicated that students might like doing written works online but want to join

lectures in person. The difference between the two learning methods is that

traditional learning methods have teacher-centered learning, while online learning

has a student-centered one. Thus, in the F2F learning method, students will be

more dependent on the teacher’s interaction with them to discuss their lessons.

While in online learning, students must be independent of themselves to have in-

depth knowledge about their courses.

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From the overall results gathered, the studies presented different findings

and implications. There were related studies that showed conclusions favoring the

traditional learning style, and some with the online learning method. In the studies

that showcased preference for traditional learning style, the most prominent reason

was the clarity of communication. The authors believed that students’

performances in this learning style were better than in online classes because of

the direct interaction between the students and their instructors. Students become

more attentive because the teacher is physically present and can supervise them

more, and that is why it is a centered-learning. However, students may have

difficulty remembering their instructors’ feedback, especially that it is shorter and

generalized. The studies that presented favorable results in online learning

indicated that students experienced convenience because of the easy access to

additional learning materials through the use of the internet web. Even so, there is

lesser supervision and more independence in online learning, and that is why it is

student-centered learning. Thus, it can be concluded that both online and

traditional learning methods have their own advantages and disadvantages. After

the presented instances or learning experiences of the students shown in this

section, it is necessary to dig in more on the pros and cons of studying in an online

classroom setting.

Advantages of studying in an Online Setting

An increase in digital education has been one of the most notable trends

today. To dig in more information regarding the benefits of online learning, this

section will discuss some of the related findings in various research studies.
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According to Chen and Jones’s (2007) study regarding the blended and

traditional perceptions of students in an accounting course, one of the benefits of

studying in an online instruction method is that it offers a “win-win” situation for

both educators and accounting programs. It was mentioned by the students in their

study that they are willing to take another course online if offered by the school.

With this, the authors concluded that online learning could be taken as an

opportunity by accounting program administrators to increase enrollment of

learners. This method also offers the professors increased flexibility because it will

enable them to work from home and “thereby freeing up commuting time for

research and other pursuits.”

Hannay and Newvine (2006) stated in their study that learners who

experienced distance learning disclosed that they gained much knowledge. As

stated earlier, they perceived the format for online exams to be easier and that

additional learning materials helped their studying. Students who took distance-

learning were believed to have excellent consistency in their learning. These

factors resulted in them getting higher grades compared to when they were in a

traditional setting.

Online education experiences can also, on occasion, be more rewarding

and successful than those of conventional face-to-face instruction. The growth in

online learning has helped motivate learners to follow more responsibilities for their

own skills development (Ituma, 2011). Since more self-directed learning is

projected to occur in online settings, online learning may have the ability to

stimulate more in-depth lectures and discussions, therefore increasing the

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students’ learning performance. This method could also promote practical

advantages in terms of greater student engagement and “increasing the cost-

effectiveness of education” (Smith and Hardaker, 2000; Alexander, 2001).

To conclude, online learning gives benefits to schools, teachers, and

students. Schools can implement online learning to attract more enrollees who

would like to try the said learning method. It could also be easier for instructors

because they could do their work inside their respective houses. On the students’

side, online learning could yield them with better academic performance because

of increased independence, easier assessments, and more accessible materials.

Difficulties in studying through Online Learning

Aside from the given advantages, online learning may also offer some

disadvantages. To further scope the challenges, this section will present the

related findings of different studies regarding online learning difficulties.

Implementing online learning in a time of pandemic has its cons. According

to the article of The Accounting Educators’ Journal, it shows that either the

professors and students were not highly satisfied with the amount of interaction. It

shows that the lack of interaction can also be a factor of hindrance in asking

questions during online meetings (Jones and Chen, 2008).

According to Dhawan (2020), the challenges of online learning affect

schools, teachers, and students. Firstly, it is challenging for educational institutions

to transform their established curriculum into something suitable for online

learning. It was also indicated that “distance, scale, and personalized teaching and
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learning” are some of the significant challenges in online teaching. There are many

barriers in online learning, whether it be downloading files, internet connection,

logging in issues, and many more. Students may find it tedious and ineffective

because of these problems.

In addition, it was stated in the article of Sunil Kumar (2015) entitled 5

Common Problems Faced by Students in eLearning and How to Overcome Them

that students faced the difficulties of “adaptability struggle,” “technical issues,”

“computer literacy,” “time management,” and “self-motivation.” There are a lot of

factors that should be considered from the learner’s point of view in terms of the

difficulties they go through in transitioning to online learning. The sudden shift to

online classrooms from the traditional one affected those students who have an

incapability to resist changes in their learning environment. It was also mentioned

that not all students have the resources to tune in with the technical requirements.

There are still portions of learners who are having trouble in dealing with digital

technologies. Due to the instances that online learning requires intensive work, it

is a challenge for students to manage their time well. Learners might also

encounter difficulties in catching up with every topic discussed in online sessions

“as difficulties in handling a technological medium also seem insurmountable.”

Sunil Kumar (2015) also emphasized that students should be well prepared for

themselves with technical mastery to be able to access the necessities of their

course.

As much as the benefits apply to institutions, instructors, and learners, the

downsides of online learning also concern them. The lack of interaction, distance,
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and internet connection problems are some of the most prevailing hindrances that

affect students’ online learning experiences. The sudden transition of the

established traditional setting into an online setting added burden to those who

struggle to adjust to the application of advanced technology in their learning style.

Effectivity of Online Learning

To cope with the mentioned challenges, this portion will present some

findings in relevant studies that tackled ways, implications, and suggestions

towards the efficacy of online learning.

The research study of Garza (2011) regarding the compensatory adaptation

of online learning in accounting education stated that one of the implications in the

effective learning of students in an online setting has something to do with their

cognitive effort. Increased cognitive effort results in better academic grade

outcomes. Another finding in the said study is that the more the students are

excited, the more they will have improved performance. While it was believed that

having too much excitement can cause a student to become distracted, it actually

does help them retain more information in their minds from the discussions done

by their instructors. Given these instances, it was suggested by the author that one

of the ways that teachers can do to improve the learning experience of their

students is to provide activities that promote good physiological arousal that will

motivate students to do tasks efficiently.

In the study of Ya Ni (2013), students studying online evaluated their

learning experience in terms of interaction aspects. Even though most of them

perceived that there is no difference between the interactions online and in face-
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to-face settings, they have concluded that they were most comfortable with online

learning because of the less intimidating environment. They have indicated that

they felt more motivated to participate in activities and experienced an increased

comfort level. This instance manifests that online learning can be more effective

for most students when the established environment is aligned with their

comfortability. With this implication, the students will be more encouraged to

participate and increase their morale in learning. The study of Evans et al. (2004)

has shown that students do best when their online program materials are available

in an immersive, publicly accessible format than through a set of scrollable web

pages.

Potter and Johnston (2006) have emphasized in their study about the effect

of online setting in the learning outcome of the students that in implementing online

learning systems, there is a need for initial thorough planning and deliberation for

the curriculum design. The works that students do outside or beyond the class time

must be taken into account. When the teaching approaches integrate well with

online learning design and delivery, students can achieve positive educational

outcomes (Ladyshewsky, 2004). In addition to this, Dell (2009) discussed in their

study that "online instructors should focus on providing high-quality instruction for

online learners." They could do this by proper facilitation of "active learning,"

"application of knowledge," "effective interaction," and "self-efficacy" in their

methods of instruction. It is also suggested that it is necessary to build a social

learning environment in online teaching methods. Doing this will help keep the

students engaged, motivated, and interested (Jones and Chen, 2008).

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From the overall findings discussed in this subtopic, students' effective

learning in an online setting depends mostly on their cognitive effort and teaching

approaches of their instructors. It is essential to make the online learning

environment comfortable and interesting so that students will be more tuned into

the lectures and discussions. There is a need to adjust to the learning

comfortability of the majority of the students in terms of their allocated time for

learning and doing non-academic activities in order for them to achieve satisfactory

academic outcomes.

Synthesis of the Reviewed Literature

To sum it all, the overall results gathered from the studies and literature

presented in this chapter signify that there are still many needed adjustments when

it comes to implementing online learning in educational institutions. Particular

challenges in internet access, learning comprehension, teaching strategies, and

curriculum changes are prevalent in online learning. These contributing factors

need to be addressed to give way for the effectiveness of the online learning style.

On a positive note, the convenience, easy access to resource materials, interesting

online programs integrated with teaching approaches, and other advantages need

to be maintained for the betterment of online learning experiences of the students.

This chapter discussed the variables that will serve as the categories of the

answers to the research questions and make the study more accurate for the

readers. These related literatures will help the study in giving the ideas that

associate the topic and the problem for the study. It provides data from other
 26

studies related to the researchers' study. The same with these correlated studies,

this research paper will dig in with the factors that affect the overall academic

performance of students in an online environment but will focus more on the

efficacy of online learning materials and online class sessions. This study will

emphasize the points established and provide more insights and support to the

gathered findings from relevant studies. It is important to note that most of the

research studies and relevant literature presented above were conducted and

observed in the United States and other places outside the Philippines. This

research study will be able to put those instances in the Philippine context,

specifically in a school located in Ateneo de Davao University Senior High School

Department. The researchers will highlight the gaps needed to be filled in and

assessed in implementing online learning in the country.

 27

CHAPTER 3

METHODOLOGY

(ABM)

This chapter showcases the research methods used in the study. This part

will include the research design, locale of the study, unit of analysis, sampling

procedure, research instrument, data gathering procedures, data analysis, and the

ethical considerations to be applied in conducting the study.

Research Design

This research is conducted to present an overview of the effectivity of online

learning based on the learning experiences of ABM learners in studying accounting

lessons online. The study will also come up with suggestions for the needed

improvements in the efficacy of implementing online classes. For these purposes,

the research design that will be used in this study is a descriptive research design.

Descriptive research is a type of research design that describes a given population

or phenomenon or occurrence (QuestionPro, 2020). Through a descriptive

research design, researchers will be able to describe students’ learning

experiences, gauge the effectiveness of online learning, and propose

recommendations. In line with this, the study will use the quantitative study as a

research approach. Quantitative research is a study that involves collecting and

analyzing numerical data and generalizing results from the data collected from a

large population (Sribbr, 2020). The proponents will make use of a quantitative

research approach in collecting quantifiable data for coming up with a statistical

 28

analysis of the results that will be sought out from the survey questionnaires given

to Grade 12 Senior High School ABM learners of Ateneo de Davao University.

Locale of the Study

The study will be conducted at Ateneo de Davao University Senior High

School, specifically located at Km. 8 Mac. Arthur Highway, District of Talomo,

Bangkal, Davao City, Davao del Sur. This academic facility offers the programs

and activities of the Senior High School in accordance with the K-12 program of

the Department of Education. It currently offers three academic tracks, namely the

strands of Science, Technology, Engineering, and Mathematics (STEM),

Accountancy, Business, and Management (ABM), and Humanities and Social

Sciences (HUMSS). As indicated in the research study's title, the researchers aim

to assess the efficacy of online learning in teaching accounting among Grade 12

ABM AdDU Senior High School students. Thus, our focus population is currently

doing their academic studies in the said University campus. For this reason, it is a

suitable place for the conduction of the study. However, due to an unforeseen

occurrence of the COVID-19 pandemic, the proponents were restricted from going

inside the AdDU campus for safety reasons. That is why the researchers were

instructed to conduct the study procedures online.

Unit of Analysis

The respondents of this study will be the Grade 12 ABM learners from

Ateneo de Davao University Senior High School, Bangkal Campus. Given that the

study aims to assess the effectiveness of online learning in studying accounting

 29

and come up with the needed improvements, the target respondents must have

an initial learning experience in the subject of FABM (Accounting Subject) when

they were in Grade 11, particularly during the second semester of A.Y. 2019 -

2020. Since they have studied the said course in a traditional setting, they can use

their prior experiences as a basis in describing the experiences they currently have

in the present academic year under the online learning setting, including the

challenges and their suggested improvements. Their initial experiences can be

useful in getting the necessary data in the study and that the proponents can get

more valid and significant results from them. Specifically, the respondents for this

research study must fit the following criteria: (1) They must be a currently enrolled

student from Ateneo de Davao University, (2) They must be Grade 12 students

under the Accountancy, Business, and Management, and (ABM) Stand (3) They

must have the subject FABM 1 (Accounting) as a specialized subject for the

second semester last A.Y. 2019 - 2020 and FABM 2 for the first semester of the

present A.Y. 2020 - 2021.

Table for Variables and Measures

Variables Measures

Socio-demographic Profile:
Respondent
Age - Currently Enrolled Student
Course/Strand - Actual Age
Year Level - ABM Strand
- Grade/Level 12
 30

Effectiveness of Online 4-point Agreement Likert Scale:

Learning in Accounting
4 - Strongly Agree
a. Learning Materials 3 - Agree
2 - Disagree
b. Online Class Sessions 1- Strongly Disagree

Difficulties in studying 4 - point Frequency Likert Scale:

Accounting in Online Learning
4 - Always
a. Learning Materials 3 - Often
2 - Hardly
b. Online Class Sessions 1 - Never

Ways for improvements in The gathered results from the

learning Accounting through Effectiveness (question 1) and Difficulties
Online Learning (question 2) will be used as the basis to
provide answers for this portion.

Sampling Procedure

The study will use Slovin’s formula to determine the sample size of the

needed target participants from ABM students of Ateneo de Davao University who

are willing to share their experiences in an online learning environment.

Slovin’s formula: n = N / (1+Ne^2)

Wherein:
 31

n = sample
N = total population
e = margin of error

Thus, n = 306 / (1+ (306x0.05^2)

n = 173.37

n = 174

From the showcased results, the researchers will gather answers and

information from 174 Grade 12 ABM students. Since there is no such thing as a

decimal number of persons, the end value or result must be rounded up to get an

exact numerical outcome. Thus, the 173.37 became a total sample size of 174

students. It requires this much number of respondents to collect and analyze data

to glean useful and relative insights. It also helps the study to have accurate results

for the research.

Sample Size According to Strata

The table below portrays the sample size of each section from Grade 12

ABM students at Ateneo de Davao University. From the total number of the

participants, which is 174, there are nine (9) sections from the sample size.

Nineteen (19) participants were from Acquaviva, twenty (20) participants from

Anchieta, another twenty (20) participants from Andlauer, nineteen (19)

participants coming from Aranha, twenty (20) participants from Arrowsmith,

another nineteen (19) participants were from Baldinucci, plus twenty (20)

participants were from Bellarmine, eighteen (18) participants coming from

 32

Berchmans and nineteen (19) participants were from Bertheu. Based on the table

below in the sample proportion per section, the researchers rounded up the exact

numerical calculation in a decimal form to get the whole number since the decimals

are not counted any 0.5 or half of a person.

Section

Sections Total Population Sample Pop. per section

Acquaviva 33 19

Anchieta 35 20

Andlauer 36 20

Aranha 34 19

Arrowsmith 35 20

Baldinucci 33 19

Bellarmine 35 20

Berchmans 32 18

Bertheu 33 19

Total 306 174

Research Instrument

The researchers will make use of a survey questionnaire in order to gather

the data necessary for the study. It will be designed as a self-administered type of

questionnaire which will be given out to the target respondents over the use of the

internet. It will contain closed-ended questions that will present the answers to the
 33

research questions of the research study. Firstly, the participants will be required

to indicate their socio-demographic profile, consisting of their age, academic

strand, and year level. The questions will be divided into three parts: (a)

Effectiveness of Online Learning in Accounting, (b) Difficulties in studying

Accounting in Online Learning, and (c) Ways for improvements in learning

Accounting through Online Learning. In the first part, which is about effectiveness,

the research question: “Is online learning effective in teaching Accounting subject

to students?” will be answered. It will have two subparts, which consists of factors

such as learning materials and online class sessions. The second part about the

challenges will answer the research question: “What are the difficulties that

students encounter when studying FABM/Accounting online?” The same with the

first part, it will also have two subparts: the learning materials and online class

sessions. The results that will be collected from the effectiveness (part 1) and

Difficulties (part 2) will be used by the researchers as the basis to provide answers

for the third research question: “What are the ways to improve the online learning

for ABM/Accounting students?”

Data Collection Method

In gathering the necessary data for the study, the researchers will follow

these various steps:

Step 1: To identify the sample size to be considered in conducting the

survey, the proponents will get the total number of Grade 12 ABM learners at
 34

Ateneo de Davao University and use Slovin's formula to calculate and determine

the needed portion of the whole population.

Step 2: The proponents will then finalize the formulation of the questions to

be indicated in the research tool, which is the survey questionnaires. Proper

examination of the variables and their right measures will also be done.

Step 3: After finalizing the survey questions, the researchers will seek first

for the approval of their Practical Research teacher.

Step 4: Once approved, the researchers will seek permission from the

school administration, particularly to the Assistant Director of Academics of Ateneo

de Davao University Senior High School through a permission letter or email,

before conducting the survey.

Step 5: Once already permitted, the proponents will check the established

ethical considerations to be applied in making the survey process and make sure

that the data gathering will only be during the students’ free or vacant time and

after class hours.

Step 6: The researchers will then properly ask to obtain permission from

the target participants before proceeding to the distribution of the survey

questionnaires. Once the respondents agree, the questionnaires will be given to

them online through google forms or documents.

 35

Data Analysis

After getting the necessary information from the targeted Grade 12 ABM

students at Ateneo de Davao University, the researchers will make use of the

measures of Central Tendency to analyze the collected data. The central tendency

measure refers to the numerical value that describes a given set of data by finding

the central position, which is familiarly the mean or average. It is also designated

as a form of summary statistics since it showcases the general results (Laerd

Statistics, n.d.). In doing this method, the proponents will find the central tendency

or the most answered choices by the majority of respondents in order to come up

with the responses to the main research questions.

Ethical Considerations

To have accurate and correct information for the study, the researchers

create considerations for the respondents, which also helps the smooth flow of the

interview. The considerations are the following:

Informed Consent. The researchers will secure a permission letter

addressed to the Assistant Director of Academics of Ateneo de Davao University

Senior High School to request permission to gather information from the

respondents in conducting the research on the effectiveness of online learning in

studying the accounting subject.

 36

Voluntary Participation. The researchers will ask for permission from the

participants upon joining the interviewing part of the research and respect the

participants’ decision whatever their reason is.

Anonymity and Confidentiality. The researchers will take consideration

of the participants’ requests if they want to be anonymous in the interview when

the information from them is released.

Principle of non-maleficence. The researchers will utilize the gathered

information from the participants for research purposes only.

Moral principle of Beneficence. The researchers will protect all the data,

which incorporates the research provided by the participants.

Intellectual property. The researchers will ensure that all the information

from the sources the study has, from the other research related to the study and

even the participants' data, will be cited adequately in the research papers.

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