Chapters 1 5

University of Perpetual Help System Laguna – JONELTA
Senior High School Department
PERCEIVED EFFECTIVENESS OF ONLINE TEACHING IN SPECIALIZED

SUBJECTS OF ACCOUNTANCY AND BUSINESS
MANAGEMENT STUDENTS
A Thesis
Presented To
The Faculty of the Senior High School
University of Perpetual Help System Laguna
Sto. Niño, Biñan City, Laguna
In Partial Fulfillment
Of the Requirements for the Subject
Practical Research 2
By
Maureen A. Menor
Mary Jescelyn G. Sy-Changco
Cyrel A. Alhambra
Kent P. Arche
Liam James O. Barreda
Arvy Macabalitao
Emmanuel John L. Pambuena
April 2021
RECOMMENDATION FOR ABM ACCOUNTANCY
This thesis entitled; “Perceived Effectiveness of Online Teaching in Specialized Subjects of

Accountancy and Business Management Students prepared and submitted by Maureen A.
Menor, Mary Jescelyn G. Sy-Changco, Cyrel A. Alhambra, Kent P. Arche, Liam James O.
Barreda, Arvy Macabalitao and Emmanuel John L. Pambuena in in partial fulfillment of the
requirements for the subject Practical Research 2 has been examined and is recommended for
Oral Examination.
Benjamin A. Budino Jr,

LPT
Adviser
APPROVAL BY THE PANEL OF EXAMINERS

Approved by the panel on Oral Examination with the grade of
(Meritissimus, Benemeritus, Meritus,
Probatus)
Thesis
Committee:
Faithful F. Librado,
LPT
Chairman
Lean Dennis M. Roldan, LPT Shane C. Mapanoo, LPT

Member Member
FINAL APPROVAL
Accepted and approved in partial fulfillment of the requirements for the subject Practical
Research 1
Veronica C. Samson, MAEd

Director, Senior High School
ACKNOWLEDGEMENT
The completion of this scholarly endeavor will not reach the realms of possibility without
the divine guidance and provision of Heavenly Father, the fountainhead of knowledge and
wisdom, to Him the researcher wishes to return all the glory. Also, gratitude is extended to
the following persons whose invaluable contributions are implanted on the pages of this
manuscript.
Mr. Benjamin A. Budino Jr. the adviser and language editor, for mentoring, trusting,
and inspiring the researcher;
Faithful F. Librado, Lean Dennis M. Roldan and Shane C. Mapanoo, the eminent
members of the Oral examination Committee, for their constructive criticisms and
recommendations as well as their meticulous evaluation for the improvement of the study;
Mr. Michael Angelo B. Del Rosario, the Senior High School Assistant Director, for his
cooperating and support which made this research possible.
Mrs. Veronica C. Samson, the Senior High School Director and the researcher’s
superior, for her consideration, understanding, and support during the busiest days of
competing this manuscript; and
The participants of the study, for their time and cooperation that made the procurement
of data possible.
The Researchers
DEDICATION
First and foremost, we wholeheartedly dedicate this study to our Almighty God, the
fountain of knowledge and wisdom.
To our parents who never fail to support, boost our morale, and direct our paths to
succeed and to our friends who were there to encourage us during the toughest times of
completing this work, listen to our sentiments, keep us sane after the nerve-racking proposal and
final defense, our appreciation and love for all of you are imprinted in every page of this
manuscript.
THESIS ABSTRACT
Title: Perceived Effectiveness of Online Teaching in Specialized Subjects of Accountancy

and Business Management Students
Author: Maureen A. Menor, Mary Jescelyn G. Sy-Changco, Cyrel A. Alhambra,Kent P.

Arche, Liam James O. Barreda, Arvy Macabalitao and Emmanuel John L. Pambuena
Curriculum: Senior High School
School: University of Perpetual Help System Laguna
Academic Year: 2020-2021
Adviser: Mr. Benjamin A. Budino Jr.
No. of Pages: 72
________________________________________________________________________
Recognizing online teaching used by the specialized subjects of Accountancy and

Business Management. The researchers looked at online teaching effectiveness in the
specialized subjects of Accountancy and Business Management. In the other side of that
researchers also look if there is a comparison between traditional way of learning and
teaching to what education has now. Which this study also provided a possible solution and
recommendation for the teachers to adapt to the ongoing development of education.
Which specifically, it answered the following sub-questions: (1) How is the profile of
the respondents be described in terms of age; gender; and grade level? (2) What is the
perceived effectiveness of online teaching in specialized subjects of the respondents in terms
of; comprehension; engagement; and flexibility? (3) Is there a significant difference in the
perceived effectiveness of online teaching in specialized subjects of the respondents when
grouped according to their profile variables?
And based on the results of the study, the following conclusions are drawn: (1)
Majority of the respondents are 18 to 19 years old and most of them are female and in
grade 12. (2) Comprehension, engagement and flexibility are perceived to have a
positive effectiveness in online teaching of specialized subjects in Accountancy and
Business Management students. (3) and if it is grouped according to respondents’ profile
there will be no significant difference in the perceived effectiveness of online teaching in
specialized subjects of the respondents when grouped according to age, gender and grade
level.
TABLE OF
CONTENTS
Title Page i
Recommendation for Oral Examination ii
Approval Sheet ii
Acknowledgement iii
Dedication iv
Thesis Abstract v
Table of Contents vi
List of Tables vii
CHAPTER
1 THE PROBLEM AND ITS SETTING
Introduction 1-2
Theoretical/Conceptual Framework 2-4
Operational Framework 5-7
Statement of the Problem 7
Statement of Hypothesis 8
Scope and Delimitation 8
Significance of the Study 8-9
Definition of Terms 10-12
2 REVIEW OF RELATED LITERATURE 13
Accountancy and Business Management Track 13-14
Effectiveness of Online Learning 14-15
Effects of Age, Gender and Grade Level to Online Learning 15-16
Blended and Collaborative Learning 16-17
Blended Learning in Relation with the Outcome 17-18
Reasons of Effectiveness 18-19
Learning through Online Education 19-21
Comparison of Online and Traditional Teaching 21
Challenges Along with Online Connection and Teaching Involvement 21-22
Strength and Weaknesses of Online Learning 23

Students’ Perceptions of Online Learning 23
Effects of Online Teaching to Students Behavior and Attitudes 24
Blended Learning in Relation to Students Satisfaction and Engagement 25
Synthesis of Reviewed Literature 26-28
Gaps Bridged by the Present Study 28

3 RESEARCH METHODOLOGY 29
Research Design 29
Sources of Data 29
Population of the Study 29-30
Instrumentation and Validation 30-31
Evaluation and Scoring 31
Data Gathering Procedure 32
Treatment and Analysis of Data 32
Ethical Consideration 32-33
4 PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA 34
5 SUMMARY OF FINDINGS, CONCLUSIONS, AND FUTURE DIRECTIONS 45

Summary of Findings 45
Conclusions 46
Future Directions 47
References 48-50
Appendices
Appendix A: Letter to the Senior High School Director 51-52
Consent form 53
Appendix B: Research Instrument 54-55
Appendix C: Editor’s/Statistician’s Certification 56
Appendix D: Curriculum Vitae 57-63
LIST OF TABLES
Respondents Profile
The Perceived Effectiveness of Online Teaching in Specialized Subjects:
Comprehension
The Perceived Effectiveness of Online Teaching in Specialized Subjects:
Engagement
The Perceived Effectiveness of Online Teaching in Specialized Subjects: Flexibility
Summative Means of the Respondents’ Perceived Effectiveness of Online Teaching
in Specialized Subject
Difference on Age in the Perceived Effectiveness of Online Teaching in Specialized
Subject
Difference on Gender in the Perceived Effectiveness of Online Teaching in

Specialized Subject
Difference on Grade Level in the Perceived Effectiveness of Online Teaching in
Specialize Subject
Chapter 1
THE PROBLEM AND ITS SETTING
Introduction
Accountancy Business and Management is a strand beneath the Academic Track of K-12
Program. This is often idealized for those inclined in Mathematics and to those individuals who
want to. ABM strand trained students to analyze assets, understand the importance of numbers
through the use of financial positions, comprehensive income and changes in owner’s equity.
Accountancy, Business and Management (ABM) is likely one of the foremost difficult strands in
Senior High School. A few of the students are anxious since they may experience a math
problem. In connection with this Being an Accountancy and Business Management teacher is not
simple. Better understanding of all topics is important in terms of relation to business
management, economics and marketing. And as a student in an ABM field discovering, learning
new knowledge and information are part of overseeing future businesses. Information concerning
what business are you attending to or begin with and how to operate a particular business
(Biliran, 2018; Antonio, 2018).
With the coronavirus disease (COVID-19) pandemic, the part of technology in learning
has significantly expanded. Due to this matter expansion of webinars and the ongoing
development or progress on education are seen but in the side of it effectiveness must be seen.
Since Online learning offers a lot of paper works, activities and such. This is where educators
come in, educators help to run virtual discussions among the students, give homework, and
message students for follow up information. On the previous studies and findings online learning
is effective if online teaching is effective. It combats the ongoing progress or development in the
system of Education and the possibility of producing a high-class education to anyone who has a
broad connection in this case the teacher provides opportunity for students to engage mindfully
with subject matter, and students, in most cases, are required to associate with each other
virtually (San Luis, 2020; Loeb, 2020; Lorenzetti, 2013).
Recognizing online teaching used by the specialized subjects of Accountancy and
Business Management. The researchers looked at online teaching effectiveness in the specialized
subjects of Accountancy and Business Management. In the other side of that researchers also
look if there is a comparison between traditional way of learning and teaching to what education
has now. Which this study also provided a possible solution and recommendation for the
teachers to adapt to the ongoing development of education.
Theoretical Framework
This study anchored on the Connectivism Theory proposed by George Siemens and
Stephen Dwmes (2009) who developed a theory for the digital age. It shows how students
acquire knowledge when fed up from the community’s information meaning socially connecting
to learn something. According to connectivism, knowledge is acquired and distributed from a
large connection of network which can be put or placed in terms of digital or online form. Since
education is ongoing development information concerning it is changing as time passes by
depending on discoveries of new information on a specific topic or subject. In connection with
that process of learning about that particular subject also changes. Connectivism shows that
learners must have a skill in terms of learning one is to gather new information or knowledge and
the second one combines past knowledge into present knowledge for more understanding.
It states that the learning process is a cycle where the learner must connect to the
connection of the network to acquire and gather new learning then find proofs from new
knowledge that are exposed, connect and share the interpretation or analysis made and try to
gather more new info’s. Education is ongoing development which means that learning is on
progress too. Learners must connect to the large connection to learn academically. Siemens
believes that learning does not always have something to do with individual thinking, learners
must use the connection or ongoing progress of education like the use of the internet.
Researchers participated with the new relied information by accessing it and got new knowledge
about a certain topic. The Internet allows everyone to get information widely and for the students
to gather large knowledge, discover new styles and ideas academically and contribute some info
that will also help others.

Figure 1. Model of Connectivism Theory
Figure 1 shows the relationship between educators’ style of disseminating new
knowledge and how learners acquire a new knowledge. According to Simens and Wmes (2009)
Connectivism learning theory explains how students and teachers share information in terms of
learning. As shown above, a teacher or educator serves as a provider somehow who gives tasks
and activities. Teacher was the one who is assigned and prepared a set of activities for the
students in understanding a particular topic or lesson. In accordance with Connectivism Theory
with the use of internet disseminating of information is much easier.
With this theory it is explained how online connection connects teachers to learners.
Teachers or educators used digital apps in terms of academic works. From the figure above
teachers are connected to the large connection in the community which enables teachers to use
search engines, database, programming, websites and applications. For the students to engage or
get the information disseminated from the teachers through use of the internet the only way for
the learners is to also engage on the large connection. In that way accessing data is much easier
also learners are also allowed to use the applications that the educators already used. With a
particular application student and learners can mutually approach each other.
To sum up the figure above, Connectivism theory shows how educators and learners or students
share knowledge and new ideas by connecting into large connections or engaging in ongoing
development in terms of education.
Operational Framework
This study anchored on the Connectivism theory proposed by Simens and Wmes (2009)
which expounds the relationship between the online teaching used and the knowledge. Where
knowledge is disseminated by the educators itself. Based on Connectivism Theory online
teaching shows how responsive of an educator was considering the ongoing development of
education or simply online teaching in which considering things will determine its effectiveness.
In addition, connectivism theory also showed how knowledge is disseminated through the
process of online.
INDEPENDENT VARIABLE DEPENDENT VARIABLE

Effectiveness of Online Teaching; Specialized Subjects of Accounting
and Business Management in Senior
 comprehension High School Students
 engagement
 accounting
 flexibility
 business finance/ business
math
 organization in business and
management
 business entrepreneur
 economics
 business ethics
Respondents’ Profile
age
gender
grade level
Figure 2. Operational model showing the relationship among variables
Figure 2 shows the Operational model showing the relationship among variables. First, the
independent variable which is the online teaching of educators in the field of Accountancy and
Business Management in which Comprehension, Engagement and Flexibility are present that
determine its effectiveness. Next is the Dependent Variable which is the specialized subjects of
ABM specifically accounting, business finance or business math, organization in business and
management, business entrepreneur, economics and business ethics. Where the subjects depend
on how it is taught through online. Lastly, the researchers determined the relationship between
the independent and dependent variable as well as respondents’ profile relation to online
teaching effectiveness.
Statement of the Problem

This study described the perceived effectiveness of online teaching in the specialized
subjects of Accountancy and Business Management students. Specifically, it answered the
following questions:
1. How is the profile of the respondents be described in terms of;
1.1 age;
1.2 gender; and
1.3 grade level?
2. What is the perceived effectiveness of online teaching in specialized subjects of the
respondents in terms of;
2.1. comprehension;
2.2. engagement; and
2.3. flexibility?
3. Is there a significant difference in the perceived effectiveness of online teaching in
specialized subjects of the respondents when grouped according to their profile variables?
Hypothesis of the Study
To answer the main problem, the researchers tested the following null hypothesis at 0.05
level of significance:
H1 = There is no significant difference in the perceived effectiveness of online
teaching in specialized subjects of the respondents when grouped according to their
profile variables.
Scope and Delimitation
The respondents of this study are consisted of Accountancy and Business Management
Students enrolled in the University of Perpetual Help System Laguna - JONELTA during the
Academic Year 2020-2021.
This study focused on the online teaching of Accountancy and Business Management
teachers and how the specialized subjects depends on it. This study determined online teaching
effectiveness in terms of ongoing development in education by means students traditional
learning experience same as for online learning.
Significance of the Study
The primary objective of this study tested the effectiveness of online teaching in
specialized subjects of Accountancy and Business Management. Also, aimed to search for an
alternative learning while facing the pandemic. Moreover, this study would be beneficial for the
following: For the ABM Students, ABM Teachers, tutorial of accounting firm ABM Teacher
trainees and lastly the future Researchers.
This study helped Accountancy and Business Management Students, to understand the
workaround of online learning. Gave them more insight on how the teachers do their duties as
well while dealing with the new normal of teaching.

The study served as a guideline to Accountancy and Business Management Teachers
which helped them to become more conscious on how they will approach their students knowing
that this new normal has a lot of side effects on their daily living.
The study immensely beneficial to Teacher Trainees, it let them comprehend the
information in terms of educating students especially if they are newcomers an acceptable and
appropriate teaching style which helps students to have a heal.
Tutorials of the Accounting Firm benefit from this study since they are in charge of the
accountant trainee’s welfare inside the firm. The result of this study can be the basis of guiding
accountants in the accounting and business management field.
Researchers benefit from this study because they saw the results of online teaching
effectiveness in specialized subjects of accountancy and business management as well as if
somehow online learning provides more comfort than the traditional one.
Lastly the findings of this study provided Future Researchers with information that they
can use as a guideline to further broaden the readers understanding of this research. It would help
them become a better analyst with other circumventions of this study. The data and results can
strengthen the validity of the facts and standing of future research.
Definition of Terms
The following terms used in this study are defined conceptually and operationally:
Effectiveness is the capability of producing a desired result or the ability to produce desired
output (Lexico,2020); researchers used this word for online teaching to measure if the desired
outcome is good.
Online teaching is education that takes place over the Internet. It is often referred to as “e-
learning” among other terms (Stern, 2018); the word online teaching based on the researchers is
a new normal that is experienced by today’s generation in terms of academics.
Digital Age is simply the industrial era ‘amped up’ on tech steroids. Perhaps marked by the IT
industry’s coming of age as new technology became as much part of the social fabric as it was in
the world of business (McCormack, 2020); as for the researchers it is used as an age of
development in terms of getting information.
Accountancy and Business Management as a broad and dynamic discipline. It analyses how an
organization uses both its tangible and intangible resources and provides the information which
organizations need to make decisions on the deployment of those resources efficiently and
effectively (Scholarships, 2011); so the researchers also use this term as a course requirement to
k-12 in education.
Business Management means managing the coordination and organization of business activities
and in this study (Up Counsel, 2020); the researchers used this word as a specialized subject in
ABM course tackles lessons in connection with the business.
Economics is the social science that studies the production, distribution, and consumption of
goods and services. Economics focuses on the behavior and interactions of economic agents and
how economies work (Investopedia,2020); and also used by the researchers as one of the
specialized subjects of accountancy and business management where it tackles lessons or topics
concerning worth of money in the society.
Marketing is an activity, set of institutions, and processes for creating, communicating,
delivering, and exchanging offerings that have value for customers, clients, partners, and society
at large (American Marketing Association,2020); the researchers use the word marketing also as
a specialized subject of Accountancy and Business Management where it shows how to develop
future businesses and market products.
Business Finance define as a fund and credit sustain in a company, organization or entity
(Toppr,2013); the researchers used this as a subject of senior high school students that focuses on
funds and more money related.
Comprehension actually comes from the Latin term, comprehension, which means "a seizing."
When you have comprehension of a subject, you have seized information and incorporated it into
your own knowledge (Vocabulary,2016); the researchers used the word comprehension as the
ability of the students to understand and interpret what they see or read about the lesson.
Engagement refers to the degree of attention, curiosity, interest, optimism, and passion that
students show when they are learning or being taught, which extends to the level of motivation
they have to learn and progress in their education (Great Schools Partnership,2014); in this study
the word engagement is used as a measure that reflects the quantity and quality of a learner’s
participation in their class and every other aspect of their educational program.
Flexibility is the ability to change or be changed easily according to the situation(Cambridge
University Press ,2020); researchers describe it as the capacity to change one's perspective and
focus from one lesson to another.as a teaching style where teachers used more language in terms
of explaining topics and lessons to learners or students.
Chapter 2
REVIEW OF RELATED LITERATURE AND STUDIES

This chapter reviews the related literature which substantiated and supported the details
of this comprehensive study. It also provided a synthesis of the reviewed related literature and a
discussion of the gaps bridged by this research.
State of the Art
The researcher presented both local and foreign literature and studies to provide a
comprehensive background of the problem under study. Concepts, findings, theories, and notions
from scholarly research and articles presented were fortified, negated, or improved by the
additional knowledge that this study provided.
Accountancy and Business Management Track
ABM Track or Accountancy, Business and Management is for those students who aimed
at a future field like Economics, Business Administration, Accountancy and Marketing in
college. Accountancy, Business and Management (ABM) strand centralize for mathematical
design concerning financial management, business management, corporate operations, and such
that are related to ABM. A straight path for those students who want to live in a dream of
becoming a sales manager, human resources, marketing director, project officer, bookkeeper,
accounting clerk, internal auditor, and a lot more. One of the significant features of the K to 12
systems is the integration of tracks designed to help students on the path they are walking with.
Track is quite famous because it is also applied or found after high school which is college but in
the side of it the specialization of subject in this field brought by K-12 progress (Diliman, 2020).
Effectiveness of Online Learning

According to Schwartz (2010) Social media is becoming an integral part of culture and
education. However, some of the people of today do not see the good part of the usage of social
media in education. A recent case study conducted by Stansbury (2011), The eSchool News
writer asked thousands of educators around the U.S. to provide examples of how they used social
media in an educational context. The study was conducted in response to educational community
concerns about the use of social networking to intimidate and undermine the relationship
between teacher and student. Schwartz pointed out networking, large connections have
something to do or change literally the system in academics. Results and conclusion suggest that
interaction with social media influences the ways in which learners discover, build and exchange
information. The educators participate in social networks through rich media platforms to
interact, connect and create new knowledge. Further basis there is still ongoing and critical
discussion within the educational field. The topic behind questioning if online learning is as
successful as conventional learning in classrooms. With the amount of time, money and other
resources devoted to online performance, the learning level achieved by students is a significant
factor in determining the efficacy of online learning. In evaluating its effectiveness contrasting
online and conventional classroom learning outcomes, taught by the same teacher must hand on
the table. While we are in a quarantine for the city, some economic activities are still continuing
and will eventually resume in earnest. And even though many are worrying from home, workers
still need to be constantly trained to perform well on their job, particularly with the upcoming
"new standard." Recently, online webinars have been proliferating. The cost savings associated
with e-learning are obvious, but common concerns include non-engaging content, static design,
and low interactivity. That has led several firms to believe that online training is less than face-
to-face training. The effectiveness of online training to attain learning objectives lies in training
design. Well-designed, immersive e-learning will produce the same (or even better) learning
efficiency outcomes (Fawson, 2012; Luis, 2020).
Effects of Age, Gender and Grade Level to Online Learning
Dabaj and Baak (2008) noted that students over 30 years old preferred the face-to-face
setting Since they are the one who are more capable of understanding the current situation. Plus,
it is more flexible for them since they are stock with workloads. However, Al-Mutairi (2011)
mentioned that younger students had a tendency to perform better than mature students in a
college setting. Since it is still not clear a study has been conducted to explain age connection to
the reason of online learning effectiveness. So, Coldwell, Craig, Colorado and Eberle (2010) and
Paterson and Mustard (2008) revealed that student age was not related to academic performance,
because out of the percentage of population they surveyed it reveals that no matter what is
students age its effectiveness was only measured by the course grade in online courses. In
relation with that the researchers indicated no relation between gender and online courses
effectiveness. Even though female outnumbered male in a school or male outnumbered female in
school (Kupczynski et al., 2011). Which from here study revealed that it is proven gender was
not a significant factor in online learning of a student because self-efficacy scores impact
student’s success. Moving on with another factor to consider which is Grade level’s relation to
online learning effectiveness since it is proven that age has no relationship with online learning
effectiveness therefore Grade level has also no relationship with it because to be able to know its
effectiveness, we will look at how students engage and perform academically so basically still
Grades will be our basis (Amno, 2015).
Blended and Collaborative Learning
One of the likely negative effects of online classes is a loss of social relationships and
social communications and also a loss of the sense of company that is usually present in a
traditional way of schooling. Students had a hard time adjusting and modifying to the new
normal brought by the pandemic that was recently happened. Collaborative learning through
online classes seemed hard since students aren’t used to an asynchronous learning. According to
Holt, Michael, & Godfrey (1997), collaborative learning leads to inefficient allocation of student
time and that the inefficiency in time allocation may reduce student knowledge. Since most of
the assignments, activities and projects were given by team, Holt, Michael and Godfrey feel that
the group grades limit the capability of children to signal their quality and potential to being
prospective students. Collaborative learning is a relatively new concept in learning, faculty need
to invest time and effort in learning a new teaching strategy. Many students feel negatively about
sharing grades, resent students who tag along for the ride or feel uncomfortable with the
diffusion of management and responsibility. Blended learning effectiveness has a lot of
underlying factors that pose challenges. One big challenge is about how users can successfully
use the technology and ensure participants’ commitment given the individual learner
characteristics and encounters with technology (Ravenscroft, 1997; Hofmann, 2014).

Students getting into struggles with technology can result in abandoning and leaving the
learning and eventual failure of technological applications. Comparisons between blended
learning environments have been done to build the disparity between academic achievement,
grade dispersions and gender performance differences and no significant differences were found
between the groups (Demirkol & Kazu, 2014). Computer-mediated communication can be the
basis for people with shared interests to form and sustain relationships and communities (Hilts &
Wellman, 1997). Though Hilts and Wellman stated that the internet can be helpful for
collaborative learning, some students are still struggling with the disadvantages brought by
online classes. Which means this can go a long way in producing skilled students who can be
innovative graduates enough to satisfy employment demands through creativity and ingenuity
(Kintu et al., 2017).
Blended Learning in Relation with the Outcome
As per Bernard (2014) blended learning can be defined as “the combination of instruction
from two historically separate models of teaching and learning: traditional learning systems and
distributed learning systems” blended learning and hybrid learning sometimes seem to be used
that can be exchanged. In some cases, the blended learning is seen as the more effective
counterpart unlike the two formats that it used separately.In some different studies, it appears
that several studies seem to agree that blended learning is definable according to the relative time
spent on each online and instruction in courses. 50 percent of total course time dedicated to Face-
to-Face instruction appears to be the lower limits of class components in blended learning. In the
other hand many studies compare the effects on students learning outcomes generated by Face-
to-Face teaching. Blended learning helps achieve a higher education while some students have
turned out to achieve slightly better than students that follow traditional classroom instruction
programs. Similar findings have been made by other studies (Adam Randall and Traustadottir,
2015).
Reasons of Effectiveness
Students should adapt to their current roles and responsibilities any time so that it is
convenient for them to interact with digital content and learning materials. In recent years, online
learning has been on the rise, and it's really not hard to see why. In line with this Online learning
become effective other than it is budget friendly it is because it enables students to function at
their own pace, let them understand things, let learners analyze situations and pass quicker data’s
to be obtain easily by the students (Team and Sammer, 2020). Due to the rapid increase of
technology over the last 20+ years, the way students learn and teachers teach have changed, too.
Luckily, there is a lot of online tools which provides students to supplement their abilities to
made input and output which have a great impact to students as well as for their educators. It is
more effective than before because students learn more using a variety of tools like Google to
search for more information, video presentation which makes more for the students to understand
and analyze situations, Google classrooms which made it more possible for the students to
communicate and learn from their educators and other online tools which facilitates learning of
the students (Moon 2020).

If students able to understand the lessons it grabs their attention making the students to
engage actively more than traditional learning (Team and Sammer, 2020). Reasons behind why
student’s engagement is experienced is because of learning theories provided by the teacher
which encourage engagement and providence of pedagogies that stress student effort or work
tend to engage more effectively that means using assignments in online forums that ask students
to do something such as work in a group, solve a problem, prepare a project, and experience a
situation – will more likely produce student engagement in his or her learning. Plus, it pushes
drive more deeply due to the evaluation criteria for students’ work, instructors need to ask
questions, critique student responses, and provide additional context for the learning. Instructors
also need to show students what deep thinking is (Meyer, 2014).
Other than that feedback is more faster and frequent meaning competence in engaging is
at the table because needs are assessed quicker so even, they are not physically in touch they can
still connect and contact each other. Lastly one of the reasons why it is effective because of the
word convenience or flexibility. Virtually students have a problem with scheduling and
managing academic works since as of now online learning is experienced it became more
flexible for the students. At their own speed, they can function across content also move
simultaneously. It can take people who need more time to understand a definition by the given
samples. Plus no one can’t deny the fact that all of us have some house responsibilities that’s
why online learning helps students to still attend classes and assurance that they can also do what
they want to do. This certainly makes online learning became popular and effective (Team and
Sammer, 2020).
Learning through Online Education
Based on the National Centre for Education Statistics (2008) the range of K-12 public
students that are expected enrolling in a technology-based distance education rose by 65 percent
in 2002-2004. The main aim of online learning is to help students and teachers to earn higher
education no matter where they are located. Also, it has benefits like no travelling required, self-
paced and time flexibility. Online learning for students and teachers is probably one of the fastest
growing educational platforms with the use of technology. The estimated students that took
online courses in the year 2007 is more than a million. Online learning could be justified on the
basis of the cost efficiency or needs to provide access to learners in settings where face to face
instruction is needed, learning online concluded that technologies were not significantly different
from regular classes learning in terms of effectiveness (Picciano & Seaman, 2009).
Reaching online requires a deliberateness, astute approach to directions plan, particularly
at a time when understudies are being inquired to move at an exceptional pace within the wake
of the COVID-19 episode. In the midst of the turmoil, it’s upsetting on the off chance that not
shocking, challenges with the move to online learning will have the most prominent effect on the
understudies who are most at hazard: inquire about recommends that struggling students
frequently have the foremost inconvenience succeeding in online programs. It’s simple to be
disheartened by these sudden changes and by the reality that online victory rates regularly still
slack behind those of face-to-face classes. A developing body of proof demonstrates that the
greatest boundary to accomplishing comparable victory rates in online learning has been
handling the challenge of developing the sort of collaboration, engagement and dialog that are
regularly the trademark of incredible educating and learning situations (Birky, 2020; Ives, 2020).
So, E-learning must be flexible and accessible as the commitments made to it in order to
be fully successful. Since online students do not have the same flexibility in their day-to-day
lives, they can only have time to complete last-minute tasks, and the marking of drafts must also
be prompt and effective. Online learning could actually be the savior of higher education, but
only if it lives up to the values it is meant to promote and serve as a chance for interaction helps
to lessen daunting than the brick-and - mortar classroom environment, and can help increase
student engagement. By encouraging everybody to have a voice, common opinions are also
becoming more complex (Aspilera, 2010; Saunders, 2019).
Comparison of Online and Traditional Teaching
Community colleges are among the best sources of online learning. The estimated
percentage of students is Over 60% offered online learning courses in year1998 but Most often,
classes are offered to be in online through video chatting with the help of internet platform also,
Faculty members in universities use computers too, they also use internet in classrooms so that
they can perform a task easier and efficiency. The universities offered online learning courses,
some of which are college’s students such as Fairleigh Dickinson had taken an unusual step for
students to take at least one course online each year. This requirement is required of all students
including those who live on campus (Moore, 2002; Kennedy, 2001).
Challenges Along with Online Connection and Teaching Involvement

As stated by Santiago (2017) and Moonroe (2008), online education is transforming the
elements of higher education teaching and learning. Many inferential researches have been
undertaken to investigate problems relevant to the implementation of online courses; however,
few have summarized previous studies and presented an outline of problems in online courses. A
literature review using the Cooper method was undertaken to define certain problems. Three key
types of results have been identified: problems relating to online learners, teachers and content
creation. Students 'problems included perceptions of learning, preparation, personality, and
engagement in online courses. Teachers' concerns included shifting staff positions, switching
from face-to - face to online, time management, and teaching styles. Content problems included
the role of content production teachers, content inclusion of multimedia, the role of content
production training methods, and software development considerations. In order to overcome
these problems in online education, higher education institutions need to provide vocational
training for teachers, training for learners and technological assistance for curriculum creation.
Also there is a persistence of traditional modes of teaching and problems and issues and in some
cases it outright the resistance to educational innovation the dominant use of the VLE was for the
dissemination of course related materials previously distributed via Intranet or on cites survey
results indicating that for the majority of more than 20,000 students and 800 staff surveyed in
five large technological universities in Australia, online learning meant the provision of
information online discussions..

The e-Learning design requires the integration of diverse knowledge systems which is not
a simple or straight process has referred to the relating role of teachers in e learning which
requires expertise in subject to be able to select and showcase resources to enable the learners
who explore and to engage with the subject and develop an understanding the key concepts of
discipline. At the same time, teachers acknowledge the autonomy of learners so that instead of
dispensing knowledge he/she creates spaces in which knowledge can be created, explored, and
connected from learners (Kirkwood & Siemens, 2010).
Strength and Weaknesses of Online Learning
Attributed by Andrews (2020) and Illinois (2020) main strength of Students in terms of
online it allows them to participate in a high-quality learning situation online learning.
Also access everywhere around the world student centered within the online discussion response
to the lectures and activities given by the teachers and interactions to internet is also a major
strength in online learning. So reliable technology is critical to a successful online learning
however, even the greatest technology is not 100% reliable students who are dependent learners
have a difficulty assuming responsibilities weaknesses of online learning no face to face
interaction and more work (Andrews, 2020).
Students’ Perceptions of Online Learning
School has been tough. Transferring to all online learning has been the biggest challenge
this year for me. As a student usually loads of work are at hand. One of the biggest challenges is
temptations caused by the internet. Being in a physical classroom has a big difference or change
in many sides from learning online. In a classroom, most of your focus is there, unlike virtually,
the temptations are present even though self-discipline are practice but when having all things
thrown at, no one is to blame even the student for not wanting to work.There is a lack of
willingness and desire to learn. Students are simply not motivated in online classes. They are
usually easy A’s and are time efficient, but student learning outcomes tend to be lackluster.
Perhaps the biggest disadvantage of taking an online class is the absence of face-to-face
interaction between the teacher and their students (Ferlazzo, 2020; Weele, 2020).
Effects of Online Teaching to Students Behavior and Attitudes
In an Experimental Research wherein it has focused predominantly on how teachers
affect students’ achievement on tests despite evidence that a broad range of attitudes and
behaviors are equally important to their long-term success. Investigate on the instruction
generation work customarily has inspected how instructors and their foundation characteristics
contribute to students’ execution on standardized tests. In any case, a significant body of proof
demonstrates that understudy learning is multidimensional, with numerous components past their
center scholastic information as imperative supporters to both brief- and long-term success
(Hanushek & Rivkin, 2010).
Inquire has centered overwhelmingly on how instructors influence students’
accomplishment on tests in spite of proving that a wide extent of states of mind and behaviors
are similarly critical to their long-term victory. We discover that upper-elementary instructors
have expansive impacts on self-reported measures of students’ self-efficacy in math, and joy and
behavior in course. Students’ states of mind and behaviors are anticipated by educating homes
most proximal to these measures, counting teachers’ passionate back and classroom
organization. In any case, instructors who are successful at moving forward test scores regularly
are not similarly compelling at making strides students’ demeanors and behaviors. These
discoveries lend experimental proof to well-established hypotheses on the multidimensional
nature of instructing and they have to be recognized techniques for progressing the total extent of
teachers’ aptitudes (Todd & Wolpin, 2003).
Blended Learning in Relation to Students Satisfaction and Engagement
In higher instruction, e-learning is picking up an increasing effect, particularly within the
organization of mixed learning, and this modern kind of conventional educating and learning can
be practiced in numerous ways. A few ponders have compared face to-face instructing to online
learning and/or blended learning in arrange to undertake to characterize which of the formats
gives, the highest learning result, makes the foremost fulfilled understudies or has the most
noteworthy rate of course completion (Nortvig et al., 2018).
Be that as it may, these studies frequently appear that instructing and learning are
affected by more than instructing organize alone. Numerous components play significant parts,
and this writing audit will see advance into a few of them. The audit encompasses an uncommon
interest in proficient single man instruction and instructor preparing, and it focuses on variables
that influence learning encounters in e-learning, online learning and mixed learning. Hence, the
investigate address of the review is as taken after. An extraordinary number of ponders have
pointed at deciding whether computer-mediated education within the shape of e-learning, mixed
learning or crossover learning is way better than conventional face-to-face teaching in
connection to, for occasion, learning result and understudy fulfillment. Analysts, teachers and
educational choice creators alike are energetic to discover which format leads to the most
excellent come about for their students and the instructive education. Be that as it may, as we
should see underneath, comparative considerations of educational formats appear diverse comes
about, which might demonstrate that components other than the organize alone influence
learning result, fulfillment, understudy maintenance et cetera. In this audit of the writing on e-
learning, we display and talk about definitions of e-learning, crossover learning and mixed
learning, and we audit the writing comparing diverse online educating groups with traditional on-
campus/face-to-face educating. With this point of takeoff, we investigate which components
influence (Nortvig et al., 2018).
Synthesis of the Reviewed Literature
Accountancy Business and Management is for those students who aim at a future field
like Economics, Business Administration, Accountancy and Marketing in college. A track that is
quite famous in the K-12 educational system with some specializations but remember that being
an ABM student and teacher is both challenging (Diliman, 2020; Antonio, 2018). So as a teacher
he or she must teach students more just accounting so that learning will be effective. It is their
role to help the students understand and make them realize how knowledge centralized
everything also how it predicts someone’s future (Katigbak, 2018).

Now as we experienced pandemic social media is becoming an integral part of culture and
education based on Schwartz where in a research conducted that results technology in learning
increases dramatically which is effective in a way (Fawson, 2012; Stansbury, 2011). In this Luis
(2020) agreed by saying that online learning is effective if it lies to a correct or well-designed
training in that way it will immerse same knowledge to others or even better learning outcomes.
However, age, gender and grade level are not considered to be the factor of its effectiveness
because to be able to know its effectiveness look at student’s performance by means of grades
(Dabaj and Baak 2008 & Al-Mutairi, 2011 & Coldwell, 2010 & Amno, 2015 & Kupczynski et
al., 2011).
For further sides it is used as of today’s traditional way in schooling and students are
currently adjusting to some changes brought by pandemic. But as of Holt, Michael &Godfrey
(2010) it is not somehow effective because it reduces the knowledge that a student must attained,
many are still uncomfortable with the responsibility they are holding as up of now (Ravenscroft,
2010) and differences are on the table between group status in terms of learning given the
temptations present on many things which Perhaps the biggest disadvantage of taking an online
class is the absence of face-to-face interaction between the teacher and their students (Demirkul
& Kazu 2014; Ferlazzo, 2020 &;Weele, 2020).
Based on the previous sides it is the responsibility of every educator to find some ways
and ideas to disseminate comprehension in online based on regulatory curriculum (Coiro, 2014).
Both need to carefully communicate the purpose for reading each text before students begin the
assignment, and this purpose needs to align directly with any assessment given which in that way
teachers will help students to learn and understand (Ferguson,2020). In line with this Online
learning become effective if it enables students to function at their own pace, let them understand
things, let learners analyze situations and pass quicker data’s to be obtain easily by the students,
made it more possible for the students to communicate and learn from their educators and other
online tools which facilitates learning of the students (Moon 2020). Plus, if it grabs attention
making the students to engage actively more than traditional learning Plus, it pushes drive more
deeply due to the evaluation criteria for students’ work, instructors need to ask questions, critique
student responses, and provide additional context for the learning. Instructors also need to show
students what deep thinking is (Meyer, 2014).
. Lastly at their own speed, they can function across content (Team and Sammer, 2020).
This results in innovative students graduating with a better knowledge for the future to satisfy the
ongoing demand of good employment in society because after all online learning could actually
be the savior of higher education, but only if it lives up to the values it is meant to promote
(Kintu et al., 2017; Saunders,2019).
Going back to Online learning the range of f K-13 enrolling rose 65 percent as in the
year 2002-2004 good results are most likely exposed in handling some things that considers it’s
the growing platforms with use of technology in the field of education (National Centre for
Education Statistics, 2018). Where in Picciano and Seaman (2010) stated that it could be justified
to what is the settings given. Online learning offers a lot more work than traditional learning
which the main point here is whether the technology is reliable to perform the task easily and
effectively (Moore, 2020).

Along the way since online education transforms elements of teaching and learning,
challenges are experienced which proves that difficulties and weaknesses are experienced with
the multiple strengths offered by online. Large universities are still suffering from dissemination
of related materials, numbers of teachers, equipment to be used and acknowledges of teachers
connecting to their students (Andrews, 2020; Monroe, 2018).
To sum up, effectiveness really depends on how online teaching affects student’s
behavior and attitudes (Hanushek & Rivkin, 2020). Instructors or educators influence students'
performance academically based on how they get the attention of students despite anything
offered by the society. In which recognizing online teaching is important in terms of progress of
teachers' aptitude and proves how knowledge is disseminated to give students satisfaction and
engagement to what information is presented and discussed that they needed to learn (Nortvig et
al., 2018).
Gaps to Be Bridged by the Present Study
After a thorough review of the related literature and studies, it has been studied that
effectiveness of online learning depends on how students cope up on the executed tasks and
information given by their educator online. In addressing this online teaching, the researchers
will focus on knowing if traditional learning is still the same with what the students as well as the
respondents are experiencing in online learning as of today.

Chapter 3
RESEARCH METHODOLOGY
This chapter discussed the research design and sources of data as well as the population
of the study, instrumentation and validation, evaluation and scoring, data gathering procedures,
treatment and analysis of data, and ethical consideration.
Research Design
This study employed descriptive research design which described a population, situation
or phenomenon. It also used a wide variety of methods that defined the variables which are not
controlled only observed and measured (McCombes, 2020).
Sources of Data
The primary sources of data are the respondents who answered the online survey
questionnaire. Secondary sources include books, periodicals, articles, online journals, and other
references that the researchers utilized, consulted, and cited in the review of related literature.
Population of the Study
The respondents of the study are consisted of 207 (59 male and 148 female) out of the
446 Grade 11 and 12 Accountancy and Business Management Students of the University of
Perpetual Help System Laguna enrolled during the Academic Year 2020-2021. First researchers
got the entire sample size by using a Raosoft Calculator. Then after having the value researchers
proceeded in selecting respondents with the help of stratified and random sampling technique. At
first the population are divided into strata as to grade level, section and gender. Proportional
allocation is also employed for calculated number of respondents selected from each grade level,
section and gender. For Grade 11, a total of 83 out of 179 (20 male, 63 female) Accountancy and
Business Management Students are our respondents. A total of 20 (5 male, 15 female) came
from Agueda Esteban, 10 (10 female) from Gabriela Silang, 20 (3 male, 17 female) from Teresa
Magbanua, 13 (7 male, 6 female) from Emilio Aguinaldo and 20 (5 male and 15 female) from
Lapu-Lapu.
Next is for Grade 12, a total of 124 out of 267 (39 male, 85 female) Accountancy and
Business Management students are our respondents. A total of 23 (3 male,20 female) came from
Hackmanite, 20 (3 male and 17 female) from Homilite, 10 (10 female) from Jade, 16 (6 male, 10
female) from Jaspher, 19 (9 male, 10 female) from Larimar, 17 (9 male, 8 female) from
Ironstone and 19 (9 male and 10 female) from Heliodor.
Which the respondents from each grade level were selected using the table of random
numbers in which the number of students 1-40 (the average number of students per grade level),
was selected randomly and then the name that corresponded to the number was identified using
the class list.
Instrumentation and validation
In gathering data, the researchers utilized a closed questionnaire in which the respondents
can select their answers to questions by placing a checkmark. The questionnaire was divided into
two parts: Part I covered the profile of the respondent while Part II covered the effectiveness of
online teaching. Researchers looked for comprehension, engagement and flexibility in which the
result showed online teaching effectiveness in specialized subjects of accountancy and Business
in Management.
The researcher instrument was presented to the research adviser for initial checking. For
further validation, the researchers consulted experts in the field of language, statistics, and
research which provided comments and possible recommendations.
Reliability was ensured through pilot testing which was conducted to thirty (30) students
with similar qualifications as those of the actual respondents. The survey questionnaire was
assessed using Cronbach’s Alpha to determine the internal consistency of the items.
Evaluation and Scoring

Effectiveness of online teaching in specialized subjects of accounting is measured by the
following numerical rating, numerical range, categorical response, verbal interpretation, and
verbal description will be used in describing the:
Numerical Categorical Verbal Verbal Description

Rating Response Interpretation
4 Always(A) Very Positive I experienced the indicator 76-100% of the
time.
3 Often(O) Positive I experienced the indicator 51-75% of the
time.
2 Seldom(S) Negative I experienced the indicator 26-50% of the
time.
1 Never(N) Very Negative I experienced the indicator 1-25% of the
time.
Data Gathering Procedure
After the validation of the instrument, the researchers secured consent from the Office of
the Senior High School Director in the conducted study. Coordination was done with the class
advisers and subject teachers in order to schedule an online survey. Then, the questionnaire was
produced through Google Sheet, forwarded the link of the online survey questionnaire to the
respondents, and retrieved. The data gathered were organized, tallied, and be subjected to
statistical analysis.
Treatment and Analysis of Data
The survey questionnaire has been completed by the respondents, data were
tabulated and subjected to the following statistical tools:
1. Frequency and percentage distribution, and ranking were used in describing the
respondents’ profile.
2. Weighted mean and ranking are also used in describing the relationship of specialized
subjects of accounting to online teaching.
3. A test of difference was used in determining significant difference on the effectiveness
of online teaching of the specialized subjects in Accountancy and Business Management
when grouped according to their profile variable.
Ethical Consideration
The researchers accomplished this study by bearing in mind the ethical considerations
especially in observing confidentiality, quality, and human subject protection. Permission was
first place before performing the said study, started from the office of the Senior High School
Director of University of Perpetual Help System Laguna where the researchers conducted the
study. Since some of the respondents were still minors, parental approval was obtained as part of
the Consent Form to be secured. Which explained their right to voluntarily withdraw from the
study at any time, the central purpose of the study, the procedures used in the data collection,
comments about the survey questions, statement about the effectiveness of online teaching, and
the expected benefits accrued by participating in the study.

Chapter 4
RESULTS
The chapter presented the data gathered tabular forms. Each table was given corresponding
interpretation and analysis.
1. How is the profile of the respondents described in terms of; 1.1 age; 1.2 gender; and
1.3 grade level?
Table 1
The Respondents’ Profile
Frequency Percentage Ranking
15 – 16 years old 33 15.9% 2

AGE 17 – 18 years old 148 80.7% 1
19 years old and above 7 3.4% 3
GENDER Male 59 28.5% 2

Female 148 71.5% 1
Grade 11 83 40.1% 2
GRADE LEVEL
Grade 12 124 59.9% 1
Total 207 100%
Table 1 shows the profile which consists of age, gender and grade level and its frequency
and percentage. Age shows that 17 – 18 years old has the highest frequency of 148 and
percentage of 80.7%, Gender shows that females have the highest frequency (148) and
percentage (71.5) and lastly the grade level shows that Grade 12 has the highest frequency (124)
and percentage (59.9) The total number of respondents are 207.
2. What is the perceived effectiveness of online teaching in specialized subjects of the
respondents in terms of:
2.1 Comprehension
Table 2
The Perceived Effectiveness of Online Teaching in Specialized Subjects: Comprehension
Indicators Weighted Verbal Rank

Mean Interpretation
1. Enhanced my skill to analyze problems. 3.11 Positive 3
2. Can easily follow to the lesson of my teachers 3.00 Positive 4

3. Gained additional knowledge through videos
provided by the educator. 3.17 Positive 2
4. Able to analyze situations through examples given

by the educator 3.24 Positive 1
5. Can absorb easily the terms and definitions

tackled through online. 2.92 Positive 5
Summative Mean 3.09
.Legend WM-Weighted Mean, VI-Verbal Interpretation

4 [3.26-4.00] Always(A) Very Positive The respondents displays the indicator 76-100% of the time.
3 [2.51-3.25] Often(O) Positive The respondents displays the indicator 51-75%of the time.
2 [1.76-2.50] Seldom(S) Negative The respondents displays the indicator 26-50% of the time.
1 [1.00-1.75] Never(N) Very Negative The respondents displays the indicator 1-25% of the time.
Table 2 shows the perceived effectiveness of online teaching in specialized subjects in
terms of comprehension. Indicator 4 obtains the highest weighted mean of 3.24 as well as the
highest number of “often” responses implying that the respondents are often able to analyze
situations through examples given by the educator. The same is true for respondents who oftenly
gained additional knowledge through videos provided by the educator (Indicator 3), enhanced
skill to analyze problems (Indicator 1), can easily follow to the lesson of my teachers (Indicator
2) and can oftenly absorb easily the terms and definitions tackled through online (Indicator 5)
having yielded a weighted mean of 3.17, 3.00, 3.11, and 2.92 and “often” response respectively
which are both interpreted “Positive”. To sum up, a summative mean of 3.09 revealed that the
respondents "often” perceived effectiveness of online teaching in specialized subjects as
“Positive” in terms of comprehension.

Online learning becomes effective other than it is budget friendly because it enables
students to function at their own pace, let them understand things, let learners analyze situations
and pass quicker data to be obtained easily by the students (Team and Sammer, 2020). Due to the
rapid increase of technology over the last 20+ years, the way students learn and teachers teach
have changed, too. Luckily, there are a lot of online tools which provide students to supplement
their abilities to make input and output which have a great impact on students as well as for their
educators. It is more effective than before because students learn more using a variety of tools
like Google to search for more information, video presentation which makes more for the
students to understand and analyze situations, Google classrooms which made it more possible
for the students to communicate and learn from their educators and other online tools which
facilitates learning of the students (Moon 2020).
2.2 Engagement
Table 3
The Perceived Effectiveness of Online Teaching in Specialized Subjects: Engagement

Mean Interpretation
1. Exert in participation through teachers’
encouragement 3.06 Positive 2
2. Became attentive to the forums created. 3.19 Positive 1

3. Became active in recitation due to games setup. 2.85 Positive 3
4. Interested in group works through online

discussion. 2.85 Positive 4
5. Develop my confidence through online

speaking. 2.81 Positive 5
Summative Mean 2.95 Positive

.Legend WM-Weighted Mean, VI-Verbal Interpretation
4[3.26-4.00] Always(A) Very Positive The respondents displays the indicator 76-100% of the time.
Table 3 shows the The perceived effectiveness of online teaching in specialized subjects
in terms of engagement. Indicator 2 obtains the highest weighted mean of 3.19 as well as the
highest number of “often” responses meaning that the respondents became oftenly attentive to
the forums created through online. As well as the respondents often exert in participation through
teachers’ encouragement (Indicator 1), became active due to the game’s setup (Indicator 3),
respondents often interested in group works through online discussion (Indicator 4) and develop
confidence through online speaking (Indicator 5) having yielded a weighted mean of 3.06, 2.85,
2.85, and 2.81 and “often'' responses respectively which are both interpreted “Positive”. To sum
up, a summative mean of 2.95 revealed that the respondents ``often” perceived effectiveness of
online teaching in specialized subjects as “Positive” in terms of engagement.
If students are able to understand the lessons it grabs their attention making the students
to engage actively more than traditional learning. Reasons behind why student’s engagement is
experienced is because of learning theories provided by the teacher which encourage engagement
and providence of pedagogies that stress student effort or work tend to engage more effectively
that means using assignments in online forums that ask students to do something such as work in
a group, solve a problem, prepare a project, and experience a situation – will more likely produce
student engagement in his or her learning. Plus, it pushes drive more deeply due to the evaluation
criteria for students’ work, instructors need to ask questions, critique student responses, and
provide additional context for the learning. Instructors also need to show students what deep
thinking is (Meyer, 2014). It also means that it focuses on variables that influence learning
encounters in e-learning, online learning and mixed learning. Hence, the investigate address of
the review is as taken after. An extraordinary number of ponders have pointed at deciding
whether computer-mediated education within the shape of e-learning, mixed learning or
crossover learning is way better than conventional face-to-face teaching in connection to, for
occasion, learning result and understudy fulfillment. Making educators more energetic to
discover which format leads to the most excellent come about for their students and the
instructive education (Nortvig et al.)
2.3 Flexibility
Table 4
The Perceived Effectiveness of Online Teaching in Specialized Subjects: Flexibility

Mean Interpretation
1. can now do work simultaneously in my subjects. 3.15 Positive 1
2. can apply multiple solving techniques through

examples online 2.92 Positive 3
3. have more applications allowed to analyze topics 3.04 Positive 2

4. starting to be a pliable leader through speaking
engagement online. 2.73 Positive 4
5. handle my task match easier due to examples

provided by the educator. 3.15 Positive 1
Summative Mean 3.00 Positive
Legend WM-Weighted Mean, VI-Verbal Interpretation

4 [3.26-4.00] Always(A) Very Positive The respondents displays the indicator 76-100% of the time.
Table 4 shows the The perceived effectiveness of online teaching in specialized subjects
in terms of flexibility. Indicator 1 and 5 obtains the highest weighted mean of 3.15 as well as the
highest number of “often” responses meaning that the respondents can oftenly do work
simultaneously in their subjects and oftenly handle task matches easier due to examples provided
by the educator. Same responses with having more applications allowed to analyze topics
(Indicator 3) can apply multiple solving techniques through examples online (Indicator 2), and
oftenly starting to be a pliable leader through speaking engagement online (Indicator 4). Having
yielded a weighted mean of 3.04, 2.92, and 2.73 and “often” response respectively which are
both interpreted “Positive”. To sum up, a summative mean of 3.00 revealed that the respondents
"often” perceived effectiveness of online teaching in specialized subjects as “Positive” in terms
of flexibility.
One of the reasons why it is effective because of the word convenience or flexibility.
Virtually students have a problem with scheduling and managing academic works since as of
now online learning is experienced it became more flexible for the students. At their own speed,
they can function across content and also move simultaneously. It can take people who need
more time to understand a definition by the given samples. Plus no one can’t deny the fact that
all of us have some house responsibilities that’s why online learning helps students to still attend
classes and assure them that they can also do what they want to do. This certainly makes online
learning become popular and effective (Team and Sammer, 2020).
Table 5
Summative Means of the Respondents’ Perceived Effectiveness of Online Teaching in
Specialized Subject
Summative Mean Interpretation Rank

Comprehension 3.09 Positive 1
Engagement 2.95 Positive 3
Flexibility 3.00 Positive 2
Overall Summative Mean 3.01 Positive

Table 5 shows the overall summative means of respondents’ effectiveness of online
learning in Specialized Subject of Accountancy and Business Management Students. Based on
the results Comprehension obtains the highest weighted mean of 3.09 means that it has the
highest number of “often” response followed by flexibility having a weighted mean of 3.00 and
Lastly Engagement with a weighted mean of 2.95 which all in all are interpreted the same that
perceived effectiveness of online learning in specialized subjects of Accountancy and Business
Management are “Positive” in terms of Comprehension, Flexibility and Engagement.
In line with this Online learning becomes effective other than it is budget friendly it is
because it enables students to function at their own pace, let them understand things, let learners
analyze situations and pass quicker data to be obtained easily by the students (Team and
Sammer, 2020). Due to the rapid increase of technology over the last 20+ years, the way students
learn and teachers teach have changed, too. Luckily, there are a lot of online tools which provide
students to supplement their abilities to make input and output which have a great impact on
students as well as for their educators (Moon 2020).
3. Is there a significant difference in the perceived effectiveness of online teaching in specialized
subjects of the respondents when grouped according to their profile variables?
Table 6
Difference on Gender in the Perceived Effectiveness of Online Teaching in Specialized
Subjects of Accountancy and Business Management
p- Interpretation
GENDER N M SD SEM t df
value
.0565 -.56 Not
Perceived Effectiveness of Male 59 2.9929 .43435 205 0.573
5 5 Significant
Online Teaching in Specialized
Subject Female 148 3.0319 .45381 .0373
0
*significant @ 0.05
As shown, there was no significant difference on the Perceived Effectiveness of Online
Teaching in Specialized Subjects of male and female. The p-value of 0.573 was greater than 0.05
level of significance. This implies that males and females do not have different perspectives on
online teaching in specialized subjects.
Researchers indicated no relation between gender and online courses effectiveness. Even
though females outnumbered male in a school or male outnumbered female in school
(Kupczynski et al., 2011). Which from here study revealed that it is proven gender was not a
significant factor to be considered in online learning of a student because self-efficacy scores
impact student’s success based on the previous studies.
Table 7
Difference on Age in the Perceived Effectiveness of Online Teaching in Specialized Subject of

Accountancy and Business Management
AGE Sum of Squares df Mean Square F Sig. Interpretation

Between Groups 5.759 33 .175 .975 0.513 Not Significant
Within Groups 30.975 173 .179
Total 36.734 206
*significant @ 0.05
Teaching in Specialized Subjects of ages. The p-value of 0.513 was greater than 0.05 level of
significance. This implies that ages from the group do not have different perspectives on the
online teaching in specialized subjects.
Dabaj and Baak (2008) noted that students over 30 years old preferred the face-to-face
setting Since they are the one who are more capable of understanding the current situation. Plus,
it is more flexible for them since they are stock with workloads. However, Al-Mutairi (2011)
mentioned that younger students had a tendency to perform better than mature students in a
college setting. Since it is still not clear a study has been conducted to explain age connection to
the reason of online learning effectiveness. So, Coldwell, Craig, Colorado and Eberle (2010) and
Paterson and Mustard (2008) revealed that student age was not related to academic performance,
because out of the percentage of population they surveyed it reveals that no matter what is
students age its effectiveness was only measured by the course grade in online courses.
Table 8
Difference on Grade Level in the Perceived Effectiveness of Online Teaching in Specialized
Subject
p-
GRADE.LEVEL N M SD SEM t df Interpretation
value
Grade .5174 Not
83 3.0370 .05680 .426 205 0.671
Perceived Effectiveness of Online Teaching in 11 3 Significant
Specialized Subject Grade 124 3.0099 .3960 .03556

12 2
*significant @ 0.05
Teaching in Specialized Subjects of grade 11 and grade 12. A p-value of 0.671 was greater than
0.05 level of significance. This implies that grade 11 and grade 12 have the same perspective on
the online teaching in specialized subjects.
Moving on with another factor to consider which is Grade level’s relation to online
learning effectiveness since it is proven that age has no relationship with online learning
effectiveness therefore Grade level has also no relationship with it because to be able to know its
effectiveness, we will look at how students engage and perform academically so basically still
Grades will be our basis (Amno, 2015).
Excessive influence of social media leaves us vulnerable to developing narcissistic
tendencies, especially among the age group of 15 to 19 years (Kolodeziej, 2015.)
Chapter 5
SUMMARY, CONCLUSIONS, AND FUTURE DIRECTIONS
This chapter presents the summary of findings based on the data gathered from the study,
conclusions drawn, and the recommendations offered by researchers.
Summary of Findings
The following are the summary of findings based on the data gathered.
1. How is the profile of the respondents be described in terms of;
1.1 age; 1.2 gender; and 1.3 grade level?
In terms of age, majority of the respondents are 17-18 years old which had a total of 148
(80.7%). In terms of gender, the majority of the respondents were female and had a total of 148
(71.5%). Lastly, in terms of grade level majority of the respondents are grade 12 and had a total
of 124 (59.9%).
2.How can the Perception on depression of the respondents can be described in terms of:
2.1) cause 2.2) frequency 2.3) coping mechanism
Based on the results Comprehension obtains the highest weighted mean of 3.09 means
that it has the highest number of “often” response followed by flexibility having a weighted
mean of 3.00 and Lastly Engagement with a weighted mean of 2.95 which all in all are
interpreted the same that perceived effectiveness of online learning in specialized subjects of
Accountancy and Business Management are “Positive” in terms of Comprehension, Flexibility
and Engagement.
3. Is there a significant difference in the perceived effectiveness of online teaching in
specialized subjects of the respondents when grouped according to their profile variables?
As shown in Table 6, 7 and 8 the difference in the respondents perceived effectiveness of
online learning in specialized subjects of Accountancy and Business Management when grouped
according to a profile that consists of age, gender and grade level. There is no significant
difference whether it is female or male students as well as if the students range at 15-16 or 17-18
and 19 above, also whether it is grade 11 or 12 researchers cannot tell their difference.
Conclusion
Based on the results of the study, the following conclusions are drawn:
1.) Majority of the respondents are 17 – 18 years old. And females have the highest frequency.
2.) Perceived effectiveness of online learning in specialized subjects of Accountancy in Business
and Management are all “Positive” in terms of Comprehension, Engagement and Flexibility.
3.) Due to results researchers can say that compared to traditional effectiveness of teaching and
online class there is still comprehension, engagement and flexibility which it also says that
effectiveness in distant learning is still experienced by the students same with traditional
teaching and learning.
4.) The respondents who are more exposed to Online Learning in Specialized Subjects of
Accountancy and Business Management are Grade 12.
5.) There is no significant difference of perceived effectiveness of online learning in specialized
subjects of Accountancy in Business and Management when group to respondents’ profile.

Future Directions
Based on the findings laid out and the conclusions drawn, the following future directions are
hereby offered by the researchers.
1.) Accountancy and Business Management Students- they should worry less in online learning
because it also made no difference with traditional teaching and learning due to the reason, they
can also engage by using online tools, understand lessons by focusing more and watching videos
plus time is up to their hands whether they will manage tasks simultaneously. Instead of ranting
and overthinking they must adapt to changes, focus more on learning and the most important
thing is to enjoy the new knowledge skills and abilities acquired through online.
2.) Parents- Should help their son/ daughter on adapting changes experienced as of today. Be
their manual on new tools, information and shortcuts found online. Be the manual it means that
you just not watch them do online learning but you teach them the process of workaround online.
Must also tell them do’s and don’ts online to also protect them from online education risk.
3.) Teachers- Must prepare more for their students to also engage more and other than that look
where they can provide students something that makes them interested, access where students
can understand more and for the students to less panicking and overthinking.
4.) School Administrator- provide more training for teachers on the things that will help them in
terms of teaching, connecting and building a strong relationship with their students. Team up not
just with the teachers but also for parents and students to reach their concerns and find more
recommendations on how to improve online learning of students.
5.) Tutorials of the Accounting Firm provide more ways like animated presentations, online
equations and boards and more situational videos which will help own students to cope up with
equations in Accounting.
6.) Future Researchers- are urged to validate the findings with a greater number of respondents
and test on other variable
REFERENCES
Amno, H. (2015) Effects of Age, Gender and Grade Level to Online Learning Effectiveness.
retrieved from https://www.aabri.com/manuscripts/142077.pdf
Andrews, M. (2020). Strength and Weaknesses of Online Learning. Retrieved from

https://www.uis.edu/ion/resources/tutorials/online-education-overview/strengths-and-
weaknesses/
Arinto, P. (2016). Issues and Challenges in Open and Distance e-Learning: Perspectives from
the Philippines.Retrieved,from
http://www.irrodl.org/index.php/irrodl/article/view/1913/3651
Aspillera, M. (2010) What Are the Potential Benefits of Online Learning? Retrieved from
https://www.worldwidelearn.com/education-articles/benefits-of-online-learning.htm
Bernard (2014). Blended learning in relation to learning outcome, student’s satisfaction and
engagement.Retrieved,from
https://www.researchgate.net/publication/323759821_A_Literature_Review_of_the_Fact
ors_Influencing_E-
Learning_and_Blended_Learning_in_Relation_to_Learning_Outcome_Student_Satisfacti
on_and_Engagement
Diliman (2020). Accountancy, Business, & Management Track. Retrieved from
https://feudiliman.edu.ph/academics/senior-high-school/accountancy-business-and-
management-abm-strand/
Fawson (2012). Effectiveness of Online Learning, Evaluating the Effectiveness of Online
Learning as Opposed to Traditional Classroom Delivered Instruction. Retrieved from
http://www.u.arizona.edu/~mdomenic/documents/ResrchPropLearning.pdf
Ferguson, C. (2020). Online Learning Comprehension. Retrieved from
https://www.edutopia.org/article/adapting-reading-comprehension-instruction-virtual-
learning
Ferlazzo (2020). Students’ Perceptions of Online Learning: A Comparative Study. Retrieved
from
https://www.researchgate.net/publication/220590667_Students'_Perceptions_of_Online_
Learning_A_Comparative_Study
Hanushek & Rivkin (2010). Teacher and Teaching Effects on Students’ Attitudes and
Behaviors. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5602565/
Ives (2020). How to cultivate student collaboration and engagement online. Retrieved from
https://www.insidehighered.com/advice/2020/04/01/how-cultivate-student-collaboration-
and-engagement-online-
Kintu (2017). The Effectiveness of Online and Blended Learning. Retrieved from
https://educationaltechnologyjournal.springeropen.com/articles/10.1186/s41239-017-
0043-4
Kirkwood & Siemens (2010). What Are the Biggest Challenges of Online Courses and Online?
Learning? Retrieved from https://www.getreskilled.com/challenges-of-online-courses/
Luis, G. (2020). “Is Online Learning Effective?” Retrieved from
https://business.inquirer.net/296354/is-online-learning-effective
Moonroe (2008). Views in Problems and Issues of Distance E-learning. Retrieved from
http://www.irrodl.org/index.php/irrodl/article/view/1913/3651
Moore (2002). Comparing Effectiveness of Online and Traditional Teaching Using Students'
Final Grades. Retrieved from https://core.ac.uk/download/pdf/60530022.pdf
Nortvig, A. M., Petersen, A. K., & Bale H. (2018). A Literature Review of the Factors
Influencing E-Learning and Blended Learning in Relation to Learning Outcome, Student
Satisfaction and Engagement. Retrieved from
https://files.eric.ed.gov/fulltext/EJ1175336.pdf
Picciano & Seaman (2009). Evaluation of Evidence-Based Practices in Online Learning.
Retrieved fro
mhttps://www.researchgate.net/publication/319013030_Issues_and_Challenges_for_Teac
ng_Successful_Online_Courses_in_Higher_Education_A_Literature_Review
Ravenscroft (1997). Accounting Experiences in Collaborative Learning. Retrieved from
https://files.eric.ed.gov/fulltext/EJ1052639.pdf
Sammer (2020). 8 Reasons Why Online Education is Better than Traditional. Retrieved from
https://www.nitrocollege.com/blog/online-college/why-online-education-better
Appendix A
Letter to Senior Highschool Director
March, 2021
VERONICA C. SAMSON, MAEd

Senior High School Director
University of Perpetual Help System Laguna
Sir/Madame:
Perpetualite Greetings!
We, students from 12-Ironstone, are currently conducting a research entitled “Perceived
Effectiveness of Online Teaching to Specialized Subjects of Accountancy in Business and
Management” in partial fulfillment of the requirements for Practical Research 2 and
Inquiries, Investigation and Immersion. The main purpose of this research is to Recognize
the online teaching used by the specialized subjects of Accountancy and Business
Management. The researchers will look at online teaching effectiveness in the specialized
subjects of Accountancy and Business Management. In the other side of that researchers also
look if there is a comparison between traditional way of learning and teaching to what
education has now. Which this study can provide a possible solution and recommendation for
the teachers to adapt to the ongoing development of education. We will be conducting our
research in 247 ABM students at University of Perpetual Help System, Laguna. In relation to
this, we are asking for your permission to allow us to conduct this research. Rest assured that
their identities as well as the information gathered will be treated with utmost and strictest
confidentiality.
Respectfully Yours,
Maureen Menor
Research Group Leader, 12-Ironstone
Noted:
GARRY C. BAYRAN, LPT

Research Adviser
Recommending Approval: Approved:

MICHAEL ANGELO B. DEL ROSARIO VERONICA C. SAMSON, MAEd
Academic Coordinator, Senior High School Director, Senior High School
CONSENT FORM
I have read and understood the information presented in the invitation letter of Maureen
Menor.
I am aware that it is within my discretion that the survey made ensure the accuracy of my
responses which may be included, in part or in whole, in the thesis manuscript without my name
being specified for confidentially reason.
I am also cognizant that there are no known risks related to the study and that I may
voluntarily withdraw from the study any time I wish to decline by advising the researcher.
With full knowledge of the foregoing, I agree, with my own free will and by signing my
name, to participate to this study.
Name of Participant:
Signature
Date
APPENDIX B: RESEARCH INSTRUMENT
SURVEY QUESTIONNAIRE
To the Respondent,
We, the researchers are currently conducting a dissertation paper entitled; “Perceived
Effectiveness of Online Teaching in Specialized Subjects of Accountancy and Business
Management Students” as a partial fulfillment of our course requirements Practical Research 2 in
the University of Perpetual Help system Laguna. In this light, Researchers are humbly requesting
your time and effort to go over this questionnaire as your responses will be very much helpful in
achieving the purpose of our research. Rest assured that the information you will provide will be
kept confidential and will be used for research purposes only. Thank you!
Part I: Respondents’ Profile

Directions: Please check the following according to your profile.
Age: _____ 15 – 16 years old _____ 17 - 18 years old ____ 19 years old and above
Grade Level: Grade11 Grade 12
Gender: Female Male
Scale II: Perceived Effectiveness of Online Teaching in Specialized Subjects

Directions: Below are statements to measure online teaching of specialized subjects that the
respondents are exposed to in terms of comprehension, understanding, engagement, flexibility
and convenience. Put a check mark (/) in the appropriate column representing your choice. Use
the following as your guide.
Numerical Categorical Verbal Verbal Description
Rating Response Interpretation
4 Always(A) Very Positive I experience the indicator 76-100% of the
time.
3 Often(O) Positive I experience the indicator 51-75% of the time.
2 Seldom(S) Negative I experience the indicator 26-50% of the time.
1 Never(N) Very Negative I experience the indicator 1-25% of the time.
INDICATORS A O S N
As I’ve experienced online teaching I/ I am… (4) (3 (2) (1)
)
Comprehension
1. enhanced my skill to analyze problems.
2. can easily follow to the lesson of my teachers
3. gained additional knowledge through videos provided by the

educator.
4. able to analyze situations through examples given by the educator
5. can absorb easily the terms and definitions tackled through online.
Engagement
1. exert in participation through teachers’ encouragement.
2. became attentive to the forums created.
3. became active in recitation due to games setup.
4. interested in group works through online discussion.
5. develop my confidence through online speaking.
Flexibility
1. can now do work simultaneously in my subjects.
2. can apply multiple solving techniques through examples online
3. have more applications allowed to analyze topics
4. starting to be a pliable leader through speaking engagement online.
5. handle my task match easier due to examples provided by the

educator.
EDITOR’S CERTIFICATION
This thesis entitled “Mobile Learning to Students’ Cognitive and
Affective Domains: A Springboard in Strengthening Paperless Pedagogy
in Senior High School”, prepared and submitted by (ALL NAMES OF THE
RESEARCHERS), in partial fulfillment of the requirements for the subject
Practical Research 2, has been edited by the undersigned.
________________________________
Benjamin A. Budino, LPT
Editor
______________________________________________________________________________
STATISTICIAN’S CERTIFICATION
This thesis entitled “Mobile Learning to Students’ Cognitive and Affective Domains:
A Springboard in Strengthening Paperless Pedagogy in Senior High School”, prepared and
submitted by (ALL NAMES OF THE RESEARCHERS, in partial fulfillment of the
requirements for the subject Practical Research 2, has been statistically reviewed by the
undersigned.
________________________________
Jonathan M. Salamo, LPT
Statistician
CURRICULUM VITAE
Name: Cyrel Alhambra

Address: Calle Madrid, Ciudad Grande, Sta. Rosa Laguna
Contact Number: 09266133137
E-mail Address: kikoamazon2594@gmail.com
Educational Attainment:
Grade School: Philippine Central College of Arts Science and Technology, Naguilian, La Union
Junior High School: Southville 5-A National High School
Senior High School: University of perpetual Help System Laguna
Awards and Achievements:

 Student of the Month(2018)
 Best Language Art Student (2015)
 Perfect Attendance Award ( 2017)
 Most improved History Student (2018)
Personal Data:
Height: 164cm
Weight: 60kg
Birthdate: Sep.18.2002
Age: 18
Birthplace: San Fernando, La Union
Citizenship: Filipino
Religion: Roman Catholic
Father’s Name: Benjamin Alhambra
Mother’s Name: Charity Alhambra
Name: Kent Albert P. Arche

Address: Blk 14 Lot 1 Utah Street Rosada Subdivision
Brgy. Tagapo Sta Rosa Laguna
E-mail Address: Kentarche07@gmail.com
Grade School: Santa Rosa Elementary School Central III

Junior High School: APEX
Senior High School: University of Perpetual Help System Laguna
Personal Data:
Height : 5'6
Weight: 59
Birthdate: November 24, 2002
Age: 18
Birthplace: Lopez Quezon
Father’s Name: Jeremy E. Arche
Mother’s Name: Mariel P. Arche
Name: Liam James O. Barreda

Address: blk 33 lot 39 Celina plains Subdivision Phase 4
Barangay Pooc Sta rosa, Laguna
E-mail Address: barredaliam@gmail.com
Grade School: Pagkakaisa Elementary School

Junior High School: Jacobo Z Gonzales Memorial National Highschool
Senior High School: University of Perpetual Help System Binan, laguna
• Conduct awardee (2015)

• Academic master in T.L.E (20170
Personal Data:
Height:5’5
Weight: 50kg
Birthdate: May 6,2003
Age:17
Birthplace: Binan City, Laguna
Father’s Name: Rex M. Barreda
Mother’s Name: Nova O. Barreda
Name: Arvy Macabalitao

Address: Block 8 Lot 10 Sta. Rosa City
E-mail Address: arvymac@yahoo.com
Grade School: Central 2 Elementary School

Junior High School: University of Perpetual Help System Binan, laguna
Senior High School: University of Perpetual Help System Binan, laguna
Personal Data:
Height: 7.11
Weight: 82 kg
Birthdate: August 11, 2000
Age: 20
Birthplace: Manila City
Father’s Name: Alvin Macabalitao
Mother’s Name: Sheila Macabalitao
Name: Emmanuel John L. Pambuena

Address: Blk 10 Lt 37 Lavender St. Saint Joseph Village 9
Barangay Langgam San Pedro Laguna
E-mail Address: Emanpambuena@gmail.com
Grade School: Jesus The Faithful Savior Christian School

Junior High School: Jesus The Faithful Savior Christian School
• Grade 10 Honor Student (2019)

• Cadette Officer(2019)
Personal Data:
Height:5’9
Weight:77
Birthdate: June 28 2002
Age: 18
Birthplace: Tanauan Batangas
Religion: Born Again Christian
Father’s Name: Rudy Pambuena
Mother’s Name: Elizabeth Pambuena
Name: Maureen A. Menor

Address: Blk 5 Lot 32 Sta Rosa Homes Dita, Laguna
E-mail Address: menormaureen@gmail.com
Grade School: Cabuyao Central Elementary School

Junior High School: Liceo De Cabuyao
Consistent Honor Student (2017-2020)

Academic Awardee (2016-2017)
First place in Speech Competition (2011)
Best In Skit Awardee(2015)
Third place in Broadcasting Competition (2013)
Most Courteous (2010)
Most Cooperative (2010)
OutstaNding Performance in Science (2017)
Cooperative Student (2016-2019)
Outstanding Performance in T.L.E(2018)
Liturgical Service Awardee in S.M.I (2017-2019)
Liturgical Service Awardee in U.C.M (2017-2019)
Liturgical Service Awardee in L.C.M (2018-2019)
Squirrettes Awardee (2017-2019)
Leadership Awardee(2019)
Personal Data:
Height: 5’2
Weight: 53 kg
Birthdate: November 18, 2002
Age: 17
Birthplace: Makati City
Father’s Name: Marlon S. Menor
Mother’s Name: Marife A. Menor
Name: Mary Jescelyn G. Sy-Changco

Address: Blk 15 Lot 43 Celina Homes 5,
Brgy.Tagapo,Sta Rosa City,Laguna
E-mail Address: jescelynsychangco@gmail.com
Grade School: Bantog Elementary School

Junior High School: Eugenio Cabezas High School
Personal Data:
Height: 5'7
Weight: 48
Birthdate: July 8, 2003
Age: 17
Birthplace: Bulacan
Father’s Name: John Louie F. Sy-Changco
Mother’s Name: Crizelda G. Sy-Changco

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University of Perpetual Help System Laguna – JONELTA

Senior High School Department

PERCEIVED EFFECTIVENESS OF ONLINE TEACHING IN SPECIALIZED

RECOMMENDATION FOR ABM ACCOUNTANCY

This thesis entitled; “Perceived Effectiveness of Online Teaching in Specialized Subjects of

Benjamin A. Budino Jr,

APPROVAL BY THE PANEL OF EXAMINERS

Lean Dennis M. Roldan, LPT Shane C. Mapanoo, LPT

Veronica C. Samson, MAEd

and inspiring the researcher;

cooperating and support which made this research possible.

competing this manuscript; and

fountain of knowledge and wisdom.

Title: Perceived Effectiveness of Online Teaching in Specialized Subjects of Accountancy

Author: Maureen A. Menor, Mary Jescelyn G. Sy-Changco, Cyrel A. Alhambra,Kent P.

Curriculum: Senior High School

School: University of Perpetual Help System Laguna

Academic Year: 2020-2021

Adviser: Mr. Benjamin A. Budino Jr.

Recognizing online teaching used by the specialized subjects of Accountancy and

Strength and Weaknesses of Online Learning 23

Gaps Bridged by the Present Study 28

5 SUMMARY OF FINDINGS, CONCLUSIONS, AND FUTURE DIRECTIONS 45

Difference on Gender in the Perceived Effectiveness of Online Teaching in

THE PROBLEM AND ITS SETTING

simple. Better understanding of all topics is important in terms of relation to business

(Biliran, 2018; Antonio, 2018).

virtually (San Luis, 2020; Loeb, 2020; Lorenzetti, 2013).

Recognizing online teaching used by the specialized subjects of Accountancy and

teachers to adapt to the ongoing development of education.

to learn something. According to connectivism, knowledge is acquired and distributed from a

education is ongoing development information concerning it is changing as time passes by

depending on discoveries of new information on a specific topic or subject. In connection with

that will also help others.

Figure 1. Model of Connectivism Theory

Figure 1 shows the relationship between educators’ style of disseminating new

students in understanding a particular topic or lesson. In accordance with Connectivism Theory

with the use of internet disseminating of information is much easier.

development in terms of education.

knowledge is disseminated by the educators itself. Based on Connectivism Theory online

INDEPENDENT VARIABLE DEPENDENT VARIABLE

Figure 2. Operational model showing the relationship among variables

Statement of the Problem

subjects of Accountancy and Business Management students. Specifically, it answered the

1. How is the profile of the respondents be described in terms of;

1.2 gender; and

1.3 grade level?

2. What is the perceived effectiveness of online teaching in specialized subjects of the

respondents in terms of;

2.2. engagement; and

3. Is there a significant difference in the perceived effectiveness of online teaching in

Hypothesis of the Study

H1 = There is no significant difference in the perceived effectiveness of online

teaching in specialized subjects of the respondents when grouped according to their

Scope and Delimitation

Academic Year 2020-2021.

effectiveness in terms of ongoing development in education by means students traditional

learning experience same as for online learning.

Significance of the Study

trainees and lastly the future Researchers.

well while dealing with the new normal of teaching.

The study served as a guideline to Accountancy and Business Management Teachers

appropriate teaching style which helps students to have a heal.

accountants in the accounting and business management field.