02 - The Effect of Taking ABM Strand On The Development of Accounting Skills of G11 ABM Students in SPCIHS

Department of Education
Region IV-A CALABARZON

Division of San Pablo City
SAN PABLO CITY INTEGRATED HIGH SCHOOL
THE EFFECT OF TAKING ABM STRAND ON THE DEVELOPMENT OF ACCOUNTING SKILLS

OF GRADE 11 ABM STUDENTS IN SPCIHS
Renalyn Gesmundo, Laviña Meneses
ABSTRACT
This study aims to identify the effects of taking ABM strand on the development of Grade 11 students'
accounting skills. This was conducted with a case study method to utilize and analyze the given data that the
researchers gathered from the respondents of the study which is the Grade 11 ABM students of SPCIHS. Also,
factor analyzing method was used to factor the data since it works by finding correlated data and is suitable on
the purpose of the study. The findings reveal that the students develop their accounting skills through taking the
ABM strand. The Accountancy, Business and Management (ABM) strand helps them gain knowledge, analyze
accounting problems, and learn the principles of marketing that will help them be prepared to make decisions in
choosing their future courses. For the reason that, students also took the strand because of that ABM strand will
help them develop their existing skills and will lead them to be successful in their future careers. The
researchers believe that this study will contribute to further understanding of how the students develop their
accounting skills in choosing the ABM strand.
Keywords: ABM Strand, development, accounting skills
CHAPTER 1
THE PROBLEM AND A REVIEW OF RELATED LITERATURE
This study is focused on the development of the accounting skills of the students who chose ABM strand
in senior high school. In this study, “development” talked about the development of the students' accounting
skills because of choosing ABM strand which they are studying under the accountancy program.
Page 1 of 16
The researchers chose this topic because of its current applicability and inspired by the change in the
curriculum in the K-12, the additional two years in the secondary level and the introduction of ABM strand.
Accounting, Business and Management or ABM is a track in academic strand in senior high school.
The ABM strand in its most fundamental sense refers to the accountancy, business, and management
academic programs that concentrate on the foundational concepts in corporate operations, financial
management, business management, as well as each and every factor that revolves around those central fields.
ABM strand will also allow students to engage themselves in the field through practical experience and
immersions in various sectors and corporate industries. A business enterprise simulation will also be in the
works for students who have opted to take this strand.
ABM is for those students who plan to take up business courses and accountancy. This track is perfect
for those who are good at organizing and planning, and for those who want to start a business in the future. It is
important to enhance the student's skills and knowledge for their college and for the future.
Accounting is the process of preparing, reporting and interpreting financial information that is provided
to decision makers (Ingram and Albright, 2007: 20). Accounting and accountancy profession, plays a leading
role in the right and effective decision-making process and the preparation for future plans. The first
requirement for the accountant to fill this function effectively is the existence of well-educated accountants who
know the responsibility of the profession (Özdemir and Elitas, 2015). Therefore, the students must develop
their accounting skills and use their knowledge about it to be an effective accountant in the near future.
While rapid and continuous changes take place in the business industry, a structural changing in
accounting education occurs very slowly. Therefore, accounting programs are not harmony with the
requirements of the real world. They need to develop a group of crucial skills (Tan and Fawzi, 2017).
Accounting programs should contain attributes that prepare future accountants as life long learners and as a
global citizens.
It is presumed by the researchers that such curriculum change and the introduction of ABM strand have
certain effects on the development of the students' accounting skills, in terms of their analytical and critical
Page 2 of 16
thinking skills. The researchers believe that this will contribute to further understanding of how the students
develop their accounting skills in choosing the ABM strand.
Review of Related Literature
Accountancy, Business and Management (ABM) Strand
According to (Sparks,2017) , the Senior High School as part of the K-12 Curriculum is new in our
educational system, but in the contrary, these added two years in basic education will provide an opportunity for
everyone to be equally well-prepared for a college education academically. In Senior High School there are four
career tracks for students to choose from: Academic, Technical-Vocational-Livelihood, Sports, and Art &
Design. One of the strands in Academic track is Accountancy and Business Management (ABM) which offers
subjects which will help and open our minds into the business world.
Accounting, Business and Management combines all aspects of business studies with financial planning
and decision making. Students will learn about techniques, concepts and debates in organizational behavior,
financial and management accounting, marketing and human resource management. Students will build their
understanding of business strategy, behavior and performance in the global context. (Keele University, 2016)
The ABM strand would focus on the basic concepts of financial management, business management,
corporate operations, and all things that are accounted for (Edukasyon, 2018).
Meanwhile, according to USJR (2016), ABM strand is designed as an introductory course in accounting,
business and management where students are trained logically and scientifically, and are acquainted with the
rudiments of accounting, business and management concepts and principles in order to prepare them to pursue
college degrees that focus on business and industry where their contribution as future accountants,
entrepreneurs and business leaders are vital to the progress and development of the economy and critical to the
promotion of a sustainable green business.
Page 3 of 16
Furthermore, ABM strand is perfect for those inclined in Mathematics and for those persons who want
to venture into the world of business, marketing and enterprise. Also, for those who plan on taking up
Economics, Business Administration, Accountancy and Marketing in college (Ocbena, 2016).
Accounting Skills
In choosing the strand students will be in, there are skills that will be developed as they study the nature
of the strand. This study aims to see the effects of taking ABM strand in the development of the students’
accounting skills.
Skills are capabilities which include knowledge, professional values, ethics and behaviors to perform
accounting tasks required for accounting profession (Chaker and Abdullah, 2011:194).
Teaching tools such as interactive case studies, simulations and games, and teamwork have been stated
to be off high importance to help accounting students adjust to the real-world challenges they will face as
accountants (Kermis 2011). Studying accounting subjects will help the students develop their accounting skills
and prepare for their college life.
It is said that the skills of the students can also be learned at the school through formal education.
According to Arsoy et al. (2014), the opinions of professionals and academicians were compared in terms of
knowledge, skills, and training techniques that should be acquired in accounting education.
Klibi and Oussii (2013) determined that technical skills are evaluated as more important skills than other
group of skills in accounting education.
Accounting education can be considered as experience, as practice in learning to learn, and as part of
education for business. Accounting techniques are important as parts of a data-processing apparatus, providing
deeply significant data regarding enterprise prior experience. The objective of accounting is to provide insight
into the results of management decisions. The aim of accounting education is to help students learn to become
professional accountants (The Purpose of Accounting Education, 2016).
Page 4 of 16
It is therefore important for the accounting educators to facilitate high level of accounting education
among the students to achieve better academic and professional success (Villamar, Gayagoy, Matalang &
Catacutan 2020). It is because accounting education helps the students develop new accounting skills that can
make them excel in their academic performance and future careers.
Theoretical Framework
Critical Thinking
Skills
ABM Strand
Accounting Skills
Analytical Skills
The researchers will first evaluate the accounting skills of the participants which is the ABM students.
Their accounting skills are important for it allows the students to accurately and ethically manage, analyze and
report on a financial activities. Since accounting skills has its broad cover, the researchers chose to focus on the
students' analytical and critical skills.
Then, the researchers will gather the results of the evaluation of the students regarding the effect of
taking ABM Strand in the development of their accounting skills.
After gathering the results, the researchers will have it as the basis of the study because it aims to
measure how ABM Strand will help them develop their accounting skills for future use.
Conceptual Framework
Independent Variable Dependent Variable

Page 5 of 16
• ABM Strand • Accounting Skills
Analyt
ical Skills
Critica
The independent variable is ABM Strand. Accountancy, Business and Management combines all aspects
of business studies with financial planning and decision making. Students learn about techniques, concepts and
debates in organizational behavior, financial and management accounting, marketing, and human resource
management. Students will build understanding of business strategy, behavior and performance in the global
context (Keele University, 2016)
The dependent variable is the accounting skills of the students because it depends on the strand they
chose which is the ABM Strand. The sub variables of it is analytical skill that shows the ability to
deconstruct information into smaller categories in order to draw conclusions. Analytical skill consists of
categories that include logical reasoning, critical thinking, communication, research, data analysis and
creativity. Richard J. Heuer Jr. explained that “Thinking analytically is a skill like carpentry or driving a car. It
can be taught, it can be learned, and it can improve with practice. But like many other skills, such as riding a
bike, it is not learned by sitting in a classroom and being told how to do it”. While critical thinking is the
analysis of facts to form a judgment. It is self-directed, self-disciplined, self-monitored, and self-
corrective thinking. It presupposes assent to rigorous standards of excellence and mindful command of their
use. It entails effective communication and problem-solving abilities that can really help the students in taking
the strand.
Statement of the Problem
Page 6 of 16
1. How do students develop their accounting skills?

2. How did the ABM strand affect the development of the students’ accounting skills?
3. What is the significance of developing the accounting skills in taking the ABM strand?
CHAPTER II
METHOD
This chapter discusses the research design, participants, instruments, validation of instruments, data
gathering procedure, and statistical treatment of data.
Research Design
The design of this research is a case study approach using qualitative analysis that aims to analyze the
effects of taking the ABM strand on the development of the students’ accounting skills.
Since the study involved the collection of data and responses of the selected ABM students to see the
effect of taking the ABM strand on their accounting skills, it is appropriate to use an instrumental case study
research design. Conducting this study will definitely help the researchers and also the participants identify how
ABM strand helps them in the development of their accounting skills.
Participants
The participants of this study are all ABM students of San Pablo City Integrated High School (SPCIHS)
located at F. Mariño St., Lakeside Park Subd., Brgy. VI-D, San Pablo City, Laguna.
Eight (8) students from three (3) ABM section of SPCIHS were chosen through simple random
sampling to give their responses in the process of this study. Three (3) of them are boys and five (5) of them are
girls. All of them are Grade 11 students who are currently enrolled and is taking the ABM as their chosen
strand.
Page 7 of 16
In the light of the ethical considerations, their participation was based on their agreement with the
researchers. Full consent from the participants was obtained prior to the study. The participants can be replaced
and also have the right to withdraw from participating in this study if they wish to do so.
Instrument
The researchers used researcher-made questionnaires to obtain data for this study. This includes two
parts:
Part I: Personal Profile of the Participants – this includes their name (optional), section, age, and gender.
The researchers included this part to identify the relevant characteristics of the participants, given that this is a
study that refers to the effects of the ABM strand on the development of accounting skills of the students.
Part II: Participants' Perception as an ABM Student, in which the participants need to answer the given
questions using their own words. This was distributed to the participants and gave them the choice to answer the
questionnaires in their own free time within the given period of time the researchers gave before collecting and
gathering their answers.
Data Gathering Procedure
In accomplishing this study, the following procedures were considered and followed:
The first phase of the data gathering procedures focused on seeking approval from the School Principal
of San Pablo City Integrated High School for the conduct of the study.
The second phase was focused on distributing the printed questionnaires to the participants of the study
upon securing the needed consent and approvals. These questionnaires were given to the participants and was
collected three (3) days after the distribution to give the participants enough time to answer the questions.
The final phase focused on the analysis of the participants' answers on the given questionnaires. It was
analyzed by the researchers.
Data Analysis
Page 8 of 16
This research employed the factor analysis method to analyze data. This methodology was used since it
works by finding survey items that are strongly correlated, which is known as covariance. It is also suitable to
the characteristics of the data gathered and the purpose of the study.
Aside from factor analysis, the profiles of the participants are also analyzed, including their section, age,
and gender. These were analyzed as how this information is essential to show the relatability of their personal
profiles to this study.
The following are steps applied in the factor analysis methodology.
First, the collection of samples where personal profiles and written responses of the participants were
collected.
Second, the researchers analyzed the given data which they condensed large datasets into smaller to
have more manageable samples.
The researchers factor in the data samples to see the target answers of the participants.
After following the steps for factor analysis and analyzing the given data, the researchers found out how
the accounting skills of Grade 11 ABM students of San Pablo City Integrated High School were developed after
taking ABM as their chosen strand in this school year.
CHAPTER III
RESULTS AND DISCUSSION
Profile of the Respondents
Table 1 reveals the results of the respondents' personal profiles in terms of section, age, and gender.
In terms of the section, it appears that most of the respondents came from the Parmenides section with a
frequency of 4 or 50 percent. Others came from the Aristotle section with the frequency of 3 or 37.5 percent and
from Epicurus section with the frequency of 1 or 12.5 percent of the total population.
Page 9 of 16
In terms of age, it appears that a greater percentage of the respondents are in the age bracket of 16-17
years old with the frequency of 5 or 62.5 percent and the rest are in the age bracket of 18-20 years old with the
frequency of 3 or 37.5 percent of the total population of the respondents. This means that majority of the ABM
students in San Pablo City Integrated High School who answered the survey are all in Grade 11.
Moreover, the table indicates that the study was female dominated with 5 or 62.5 percent of the total
population, while male was only 3 or 37.5 percent. This only shows that majority of the respondents are female.
Table 1. Personal Profile of the Respondents as to Section, Age and Gender
Personal Profile Frequency Percentage
Section
Parmenides 4 50
Aristotle 3 37.5
Epicurus 1 12.5
Total 8 100
Age
16-17 years old 5 62.5
18-20 years old 3 37.5
Total 8 100
Gender
Female 5 62.5
Male 3 37.5
Page 10 of 16
Total 8 100
Students' Perception as an ABM Student
Table 2.
Dream to be successful
Skills
Future course
Influence (family, friends, peers, etc.)
Table 2 shows what an incoming Senior High School student consider in taking the ABM as their
chosen strand. It concludes that the students choose to take the ABM strand because of their dream to be
successful, considering their future course and skills they wanted to posses. They may study business because
they intend to go to work as stated by Perez (2015). Their future depends on their chosen course which needs to
be thought twice before deciding. These students might be interested in learning the basics of entrepreneurship
which they can use to build a business in the near future to be successful.
Table 3.
Business managing/skills
Analyzation
Analytical skills
Marketing/entrepreneurship
Page 11 of 16
Table 3 reveals the skill/s students are developing while taking the ABM strand. It shows that majority
of the students believe that they are developing their business managing skills in the ABM strand. Lorenzo &
Palafox (2018) perceived that ABM are most proficient in entrepreneurial skill than numerical skills, which the
current study showed otherwise. Also, Lorenzo & Palafox (2018) identified on the employability skills and
entrepreneurial skills which the ABM students were assessed most proficient.
Table 4.
Helps gain knowledge and analyze
Basics of accounting
Helps familiarize accounting
Helps solve accounting problems
Learn the principles of marketing
Table 4 list the ways how the ABM strand affects the accounting skills of the students. Majority of the
students says that it helps them gain knowledge and analyze accounting problems. They also learned the
principles of marketing that can help them pursue their dream course and job in the near future.
Table 5.
For future course
For future job
For success
Page 12 of 16
Master accounting/more knowledge
Table 5 presents the reasons ABM students should develop their accounting skills. Students says that
developing their accounting skills will help them be prepared for their future courses and their dream jobs.
Based on Keele University (2016), Edukasyon (2018), University of San Jose-Recoletos (USJR) 2016,
University of Gloucestershire (GLOS) 2018, and Ocbena (2016), ABM strand is the path way that will lead the
students to different courses and job careers in this society and comprises all aspects of business studies with
financial planning.
Moreover, according to Conley (2007), academic preparedness refers to 'academic knowledge and skills
that students need to succeed in doing college-level work'. The core competency framework consists of the
"knowledge'" "skills," and "values" that a graduate SA student should possess to make him qualified to enter the
profession and successfully face the challenges of today's changing environment and the future of the profession
(Rufino, 2016). If students are ready, they make right decision on their future career before they enter college
(Jaime, 2017).
Table 6.
For future career/job
Helps to be a successful business woman/man
Learns new strategies
Understanding turns in marketing
From table 6, it could be seen that ABM strand helps the students in terms of their future career from
learning new strategies in the marketing/business field. Business education is often criticized for its failure to
develop lifelong skills. Hence, the accounting profession has recognized the importance of emphasizing written,
Page 13 of 16
analytical, and critical thinking skills in the Accounting Curriculum. It is important to clarify the existing
knowledge based on the learner’s education process to move step by step towards achieving learning goals.
The learner’s existing knowledge emanates from personal values as well, which should be considered
and respected. The learner’s physical ability and cognitive level on the individual areas of the personality and
the typological characteristic, and the horizon of the individual and the learner’s competencies are important
determinants in shaping life learning skills following confidence in any field.
Many ABM learners understand the significant role of accounting skills in business decisions, which
should be the foundational knowledge expected to acquire from the training ground to succeed in the profession
the learners will take.
CHAPTER IV
SUMMARY, CONCLUSION, AND RECOMMENDATION
This chapter synthesizes the result of the study. It includes a brief summary of findings deduced from
the gathered data, conclusions derived from the findings, and recommendations based on the findings and
conclusions.
Summary
This study generally aimed to see the effect of taking the ABM strand in the development of the
students' accounting skills.
1. The participants answered the given survey questionnaires to them for the researchers to gather data. It
was revealed that ABM strand helps the students develop their skills in accounting through learning and
mastering new marketing strategies. ABM strand also helps the students develop their ability to analyze
accounting problems.
2. In the development of the accounting skills of the students in the ABM strand, it made the students build
their own perception and plan for their future. They think that the development of their accounting skills
will help them pursue their dream courses and job like being a business leader and/or an entrepreneur.
Page 14 of 16
Based on the results, they also did choose to take the ABM strand believing it will help them to become
successful in the business field.
Conclusion
Given the findings of the study, the following conclusions are drawn:
1. Most of the participants focus on their future success in their chosen strand. In order to be successful in
the marketing/accounting field, they chose the strand that they think will help them in developing their
skills. It makes them study hard and develop their existing skills.
2. The ABM strand provides the students with the skills and knowledge they need to work in a corporate
world. It offers them a chance to improve and develop their skills for their future plans in the
business/marketing field.
Recommendation
Based on the conclusion, the researchers would like to recommend the following:
1. It’s not enough to operate the systems that manage data – you need to be able to interpret that
information as well.
2. For accounting students, learning soft skills is linked with better intelligence and knowledge. Soft skills
tend to enhance valued, which is linked with better employability.
References
[1] Accountancy, Business and Management (ABM Strand), https://www.onlineshs.com/abm/,

[2] Feyza Dereköy. What Skills Accounting Students Need: Evidence from Students’ Perceptions and
Professionals' Expectations, http://dx.doi.org/10.17261/Pressacademia.2019, February 2020
[3] Jomel Serra Briones, Factors Affecting the Academic Course Choice of Accountancy, Business and
Management Students in their Academic Performance at Tanauan City College,
https://www.scribd.com/document/385310929/Factors-Affecting-the-Academic-Course-Choice-of-
Accountancy-Business-and-Management-Students-in-their-Academic-Performance-at-Tanauan-City-
College,
Page 15 of 16
[4] Randell Rellin, Rizza Joice Pataueg, Renella Pineda, Josephine Sabalo, Mary Antonette Siazon, Darin Jan
Tindowen, Karen Joy Catacutan, A Study on the Accounting Education Culture of the University of Saint
Louis, Philippines, http://dx.doi.org/10.13189/ujer.2020.080707, May 2020
Page 16 of 16

02 - The Effect of Taking ABM Strand On The Development of Accounting Skills of G11 ABM Students in SPCIHS

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

02 - The Effect of Taking ABM Strand On The Development of Accounting Skills of G11 ABM Students in SPCIHS

Uploaded by

Copyright:

Available Formats

Department of Education

Region IV-A CALABARZON

THE EFFECT OF TAKING ABM STRAND ON THE DEVELOPMENT OF ACCOUNTING SKILLS

Renalyn Gesmundo, Laviña Meneses

THE PROBLEM AND A REVIEW OF RELATED LITERATURE

Review of Related Literature

Accountancy, Business and Management (ABM) Strand

Independent Variable Dependent Variable

Statement of the Problem

1. How do students develop their accounting skills?

Data Gathering Procedure

The following are steps applied in the factor analysis methodology.

RESULTS AND DISCUSSION

Profile of the Respondents

Table 1. Personal Profile of the Respondents as to Section, Age and Gender

Personal Profile Frequency Percentage

16-17 years old 5 62.5

18-20 years old 3 37.5

Students' Perception as an ABM Student

Influence (family, friends, peers, etc.)

Helps gain knowledge and analyze

Helps familiarize accounting

Helps solve accounting problems

Learn the principles of marketing

For future course

For future job

Master accounting/more knowledge

For future career/job

Helps to be a successful business woman/man

Learns new strategies

Understanding turns in marketing

SUMMARY, CONCLUSION, AND RECOMMENDATION

[1] Accountancy, Business and Management (ABM Strand), https://www.onlineshs.com/abm/,

You might also like