STRUGGLES AND COPING MECHANISMS OF ABM STUDENTS IN

LEARNING FUNDAMENTALS OF ACCOUNTANCY, BUSINESS, AND

MANAGEMENT 2 IN THIS NEW LEARNING MODALITIES OF CITY OF

BOGO SCIENCE AND ARTS ACADEMY- SENIOR HIGHSCHOOL

A Research Proposal to the Senior High School Organization of City of Bogo

Science and Arts Administration Bogo City, Cebu

In partial fulfilment of the requirement for the Grade 12 ABM Practical Research 1

Rowelboy F. Masong

Maria Carmel Jorlano

Jomila A. Lepon

April Jean P. Cona

Jehan O. Edisan
 Chapter 1

Introduction

Background of the Study

The coronavirus disease (COVID) 2019 crisis has impacted not only the economic,

psychological, and social aspects of the world but also particularly, the educational sector

to a great extent. The virus, which first emerged in December 2019, became a pandemic

leading to school closures and eventually, migration to online learning by all levels of

educational institutions in the new normal education. Thus, the traditional delivery of

instruction in education has transformed and in turn, learning spaces were reorganized.

The Covid 19 pandemic has had a significant impact on many aspects of daily life,

including going to work and school. As a result, schools have been forced to abandon

traditional classes in favor of online classes. Currently, the only way to continue

imparting knowledge is to conduct these virtual learnings. This new system did

encounter a few hiccups initially and adjustments have been made to allow students to

continue their studies. Numerous students struggled and were rarely able to accept the

knowledge and skills acquired in school to everyday situations especially in this new

learning modalities of CBSAA-SHS which is Digital Modular Distance Learning.

Accountancy, Business and Management or ABM is one of the academic tracks. Part of

the K-12 basic education curriculum. A strand focuses the basic concept of business

world. One of the specialized subject in ABM is the Fundamental of Accountancy,

Business and Management. In a study conducted by Urquiza and Usabiaga (2015) it was

stated that the main objective of Fundamentals of Accountancy, Business and

Management (FABM)subject is to help student develop skills for accounting. And help

build analytical skills and apply in-depth knowledge throughout the process. This is an

introductory course in accounting, business, and management data analysis that will

develop students’ appreciation of accounting as a language of business and an

understanding of basic accounting concepts and principles that will help them analyze

business transactions. Since we are in the middle of the pandemic, many adjustments

have been made for this new learning set-up. Students face struggle and their mental well

being were affected big time. Physical and emotional of students were at risk. Students

emotion is a second variable that affect their academic performance (Gadiano et. al,

2017). The purpose of this study is to identify the difficulties faced by ABM students and

their learning strategies. A study that address student can learn accounting concepts

amidst pandemic in this new learning modalities. A study that shows nothing is a

hindrance if students are willing to learn. Struggles is inevitable but you can learn to

manage it so it doesn’t manage you. That is why its important to know you and carefully

consider the causes of struggles. Learning to do takes time, and although you cannot

avoid struggles, the good news is that you can minimize the harmful affects of stress,

such as depression and anxiety. This paper also attempts to describe the struggles of

ABM students in learning FABM in this new learning modalities of CBSAA-SHS in the

wake of the COVID-19 crisis. Following a mainly qualitative research design, this study

surveyed a pool of purposively and conveniently all ABM students currently enrolled in

CBSAA-SHS. The result of the content analysis revealed the following categories of

difficulties in Digital Modular Distance Learning: unstable internet connectivity;

inadequate learning resources; electric power interruptions; vague learning contents;

overloaded lesson activities; limited teacher scaffolds; poor peer communication; conflict

with home responsibilities; poor learning environment; financial related problems;

physical health compromises; and mental health struggles. This study aim is to reveal

share information about the problem, difficulties, students strategies and analytical skills

improvement in learning a specialized subject, the Fundamentals of Accountancy,

Business, and Management. And this study is made because we, the researchers want to

address what it feels learning under this crisis despite dealing with many possible

obstruction .

Several studies have been conducted to report the stress (e.g. AlAteeq, Alijhani &

AlEesa, 2020; and Baloran, 2020) and challenges encountered by students in virtual

learning spaces in their respective countries (e.g. Adnan & Anwar, 2020 in Pakistan;

Arinto, 2016 in the Philippines; Henaku, 2020 in Ghana; Matswetu, et al., 2020 in

Zimbabwe; Subedi et al., 2020 in Nepal; and Dhawan, 2020 in India). A most recent

comprehensive study including 31 countries (Bozkurt et al., 2020) was also conducted to

look at how the COVID-19 pandemic interrupted the education arena across the globe.

This multicountry study significantly reported reflections, lessons learned, and

suggestions on how to navigate education in this time of uncertainty. With the goal in

mind to help authorities come up with better responses to education, this study endeavors

to provide a piece of evidence in the context of a developing country as regards the

difficulties experienced by Filipino university students. If this inquiry will be addressed,

lessons can be drawn and may eventually open windows for relevant actions. Online

education in its various modes has been growing steadily worldwide due to the
confluence of new technologies, global adoption of the Internet, and intensifying demand

for a workforce trained periodically for the ever-evolving digital economy. This new

learning has developed fast for couple of years intercontinental. Students are flowing in

to the classes seeking opportunity to learn from anywhere at anytime. The COVID-19 has

resulted in schools shut all across the world. Globally, over 1.2 billion children are out of

the classroom. While countries are at different points in their COVID-19 infection rates,

worldwide there are currently more than 1.2 billion children in 186 countries affected by

school closures due to the pandemic. In Denmark, children up to the age of 11 are

returning to nurseries and schools after initially closing on 12 March, but in South Korea

students are responding to roll calls from their teachers online. With this sudden shift

away from the classroom in many parts of the globe, some are wondering whether the

adoption of online learning will continue to persist post-pandemic, and how such a shift

would impact the worldwide education market.

Meanwhile, after the “no vaccine, no face to face classes” declaration by President

Rodrigo Duterte in the Philippines, the Commission on Higher Education (CHEd) issued

directives to schools and universities to start preparing for distance learning. Thus,

universities across the country are forced to close indefinitely. Classes in various schools

already opened just these past few months and digital learning are faced with multiple

challenges (Mateo, 2020) which later became difficult to handle by Filipino students.

Complicating this picture even is the fact that, not every student can provide and adapt to

the rapid advances of technology in today’s digital age (Alvarez, 2020) especially for

developing countries like the Philippines in which education is plagued by problems even
before the pandemic. COVID-19 is disrupting education at unprecedented scale as most

governments have closed down schools. According to UNESCO (2020), at the height

during April 2020, there were 1,480, 292, 206 affected learners (84.5% of total enrolled)

in 165 countries. In the Philippines, there are 28,451,212 students who are affected by the

pandemic. President Rodrigo Duterte has formally declared a state of public health

emergency in the Philippines and suspended all classes, in public and private, in Metro

Manila from March 10 to 14, 2020. However, due to raising numbers of infections, the

entire Philippines was placed under the state of calamity enforcing enhanced community

quarantines by March 17, which directs all government agencies to assist, cooperate and

mobilize resources for critical, urgent and appropriate responses and measures in a timely

manner to curtail and eliminate the COVID-19 threat. Thereafter, although restrictions

have somehow eased at certain parts of the country, schools are still closed for face-to-

face classes. As quick response, educational institutions and organizations around the

country are harnessing the different types of technology and modalities to continue

learning, teaching and services during the pandemic.

In accordance with the directive of the Office of the President that no face-to-face

classes shall be held until the vaccine for COVID-19 becomes available, the distance

learning delivery modalities (DLDM) shall be implemented this SY 2020-2021. Pending

issuance of the DepEd Order on the POLICY GUIDELINES ON THE

IMPLEMENTATION OF LEARNING DELIVERY MODALITIES FOR THE

FORMAL EDUCATION, the Curriculum and Instruction Strand at the DepEd Central

Office provides the following suggested strategies in implementing and managing

DLDM. In BOGO CITY a learner may adopt either Digital Modular Distance Learning

(DMDL) or Printed Modular Distance Learning (PMDL). Learners with devices at home

like laptop, desktop, or tablet, may adopt DMDL. The SLMs in different digital formats

such as flat PDF, education videos, audio lessons, e-SLMs and others may be stored in a

CD/DVD/USB flash drive/pen drive while the printed SLM shall be used by learners

adopting PMDL. CBSAA-SHS learning is DMDL which teachers use Edmodo, google

classrooms and PDF for modules. The COVID-19 pandemic struck and shut down

schools one after another in the Philippines, including Bogo City in Cebu. However,

students continue their education through online learning and via video calls with their

teachers, especially in big cities like here. The model is currently the best alternative as

keeping schools open poses a safety risk for students. Since we are in online classes, the

internet as a means for home-based distance learning seemed to be a viable option for the

students in Bogo City, particularly in City of Bogo Science and Arts Academy- Senior

High School. Many of the students here reside from a remote area with inadequate and

poor signal which has become a hindrance to their studies. Due to their limited signal

strength, students in Marangog, Cogon and etc. where forced to participate modular

learning rather than online classes.

Statement of the Problem

The pandemic has had a significant impact on our teaching methods. Students are

having a lot of difficulty adjusting to this new learning environment in Fundamentals of

Accountancy and Business Management. The students are having difficulty studying and
understanding Fundamentals of Accountancy and Business Management as a result of the

online learning environment. This research intends to learn about the problems and

coping mechanism of students in Accountancy Business and Management at City of

Bogo Science and Arts Academy Senior High school. To survive in this new learning

environment, we must develop a technique and learn to adapt with it. Conducting

research on Accountancy Business and Management students in City of Bogo Science

and Arts Academy Senior Highschool students taking Fundamentals of Accountancy and

Business Management will provide comprehensive and religious answers to the

problem.

Research Questions

Specifically, this study seeks to answer the following questions:

1. How students adjust in this digital modular distance learning?

2. How is the internet connection in their respective places?

3. How students manage their time during online classes?

4. What are the difficulties that ABM students face when taking FABM 2?

5. How did ABM students deal with stress?

6. Students distraction in this digital modular distance learning?

7. How did they deal with distractions and noise while studying?

8. What impact do overburdened household duties have on students?

 9. What are the student's coping methods for studying FABM in an easy format?

10. What Website or apps students used to learn FABM 2 simple?

Statement of Hypothesis

ABM students in this new learning setup of CBSAA-SHS experienced more struggles

because of unstable internet connectivity; inadequate learning resources; electric power

interruptions; vague learning contents; overloaded lesson activities; limited teacher

scaffolds; poor peer communication; conflict with home responsibilities; poor learning

environment; financial related problems; physical health compromises; and mental health

struggles.

Significance of the Study

The result of the study we have conducted will be of great benefit to the following;

STUDENTS. Data given will provide the students with information on how they will

overcome the struggles and copes in studying the said topic regardless our crisis. As a

result, the students will able to improve their learnings despite the fact that we are in the

midst of a pandemic. This study will evaluate a student’s academic performance and

skills in relation to FABM. Data gathered will not only help the students improve school

works but can also improve both academic and mental performance. One’s mental health
is really important, therefore, our topic can bring really great help to those students

experiencing mental illness. It is also important for students to be aware of the stress and

help them to be balance in their lives and improve overall wellness. Students would gain

information on the proper ways to cope up those stresses and to prevent themselves in

experiencing greater stress.

TEACHERS. This research will provide information regarding a student’s attitude and

skills on their academic performance, which will assist the teacher in initiating

collaboration among faculty members into more effective ways of teaching. The findings

of this study will provide teachers, particularly FABM teachers, with empirical data on

the effects of online classes on students which will provide them ideas on how to handle a

student’s behaviour.

SCHOOL ADMINISTRATORS. Administrators will being be guided on what should

be emphasized by teachers in the school curriculum to improve academic performance of

the students and this will enhance awareness for the school administrators to make a step

so the students can manage and reduce struggles.

RESEARCHERS. The researchers in the study would be able to explore on how stress

affects the academic performance and this will help the researcher for this is a step

towards becoming a professional being.

FUTURE RESEARCHERS. The study can be a good point for further study on topics

regarding to stress management research. It could also help future researchers to answer

questions regarding to the struggles and how students deal with stress.
Scope and Delimitation

This paper deals with the impact of the new learning setup in Accountancy Business

and Management(ABM) students in City of Bogo Science and Arts Academy- Senior

High School(CBSAA-SHS) . This study focuses on the struggles and coping mechanisms

of ABM students in Fundamentals of Accountancy, Business, and Management 2. The

researchers decided that only Grade 12 ABM DOLLAR section will be involved. The

researchers will utilize a google form to assemble information to decide the issue.

The study focuses attention in City of Bogo Science and Arts Academy- Senior High

School in the year 2021-2022. Within a time range of 3 months. Findings of the study

will be true only for the given period of time.

Definition of Terms

For a better understanding of this body, the following terms are defined in the context of

this research.

Accounting. Is the practice of recording, classifying and reporting on business

transaction for business.

Management. means directing and controlling a group of people or an organization to

reach a goal.
Business. A person's regular occupation, profession, or trade.

Coping Mechanisms. Strategies student often use in the face of stress and/or trauma to

help manage painful or difficult emotions. Coping mechanisms can help students adjust

to stressful events while helping them maintain their emotional well-being.

DMDL. Digital Module Distance Learning. This is allows learners to use self-learning

modules in print or digital format/electronic copy, whichever is applicable to the learner.

FABM. Fundamental of accountancy, Business and Management. This one of the

specialized subject of ABM. Knowledge and skills in the analysis of financial statements

will aid the future entrepreneurs in making sound economic decisions.

Stress. Pressure or Tension exerted in the study.

Struggles. Having difficulty in working through obstacles to achieve.

COVID-19. An acute respiratory illness in humans caused by a coronavirus, capable of

producing severe symptoms and in some cases death, especially in older people and those

with underlying health conditions. It was originally identified in China in 2019 and

became pandemic in 2020.