Changes in Spending Behavior of Grade 12-1 Accounting, Business, and Management Strand of Senior High

School Students of Polytechnic University of the Philippines Before and During the Pandemic School Year 2020-
2021

Polytechnic University of the Philippines

Senior High School

Tolosa, Jaybe N.
Madriaga, Karylle Anne R.
Vicente, Vethina V.

Accountancy, Business and Management

2021

Changes in Spending Behavior of Grade 12-1 Accounting, Business, and Management Strand of Senior High
School Students of Polytechnic University of the Philippines Before and During the Pandemic School Year 2020-
2021
A Thesis
Presented to the Faculty of the Senior High School
Polytechnic University of the Philippines
Sta. Mesa, Manila
 ABSTRACT

There are so many changes in our lifestyle when COVID-19 pandemic started especially in our spending behavior. This research

aims to determine the changes of the students of the Grade 12-1 ABM of Polytechnic University of the Philippines (PUP) before and during the

pandemic. The researchers would also want to find out if there is a difference between the spending habits of the respondents before and during

pandemic. Out of 50 students of ABM 12-1 of Polytechnic University of the Philippines, 20 students participated as a sample in conducting this

research. The researchers used the descriptive method using quantitative approaches in gathering information about the present condition. The

20 students answered the provided web-based survey questionnaire. The results says that prior to the COVID-19 Pandemic, the daily allowance

of the respondents is spent mostly on food, followed by transportation, leisure and personal needs and the least is for academic purposes. On

the other hand, during the Covid-19 Pandemic, the daily allowance of the respondents is spent mostly on food, followed by Personal needs and

leisure, and the least is for transportation purposes. Respondents are tight in spending when it comes to personal needs and academic purposes

before pandemic while respondents spent on transportation the least during Covid-19 Pandemic, this implies that transportation is not always

used by respondents anymore during the pandemic because of the restrictions and guidelines for the safety protocols of the community.

Moreover, the respondents are loose in spending on food before and during the pandemic.

Keywords: Spending behavior, COVID-19 Pandemic, Polytechnic University of the Philippines, ABM, Students

TABLE OF CONTENTS
Page

Title Page i

Abstract iii

Table of Contents viii

1 The Problem and Its Setting

Introduction 1

Statement of the Problem 9

 Scope and Limitations of the Study 10

Significance of the Study 10

2 Review of Literature and Studies

Variable 1 13

Variable 2 19

Combined 24

Synthesis of the Reviewed Literature and Studies 29

3 Methodology

Method of Research 30

Population, Sample Size, and Sampling Technique 30

Description of Respondents 31

Research Instruments 31

Data-Gathering Procedure 33

Statistical Treatment of Data 34

4 Results and Discussion

Result of Question 1 36

Result of Question 2 38

Result of Question 3 40

So on and so forth 42

5 Summary of Findings and Recommendations

Summary of Findings 51

Conclusions 52

Recommendations 52

References 54
Future Researchers. This research paper would help future researchers to know what different aspect of spending they have to emphasize in

their future study, having the idea of the findings of this study.
The questionnaire was divided into three parts.
Socio-economic
SEX AGE Status Frequency
Frequency
Frequency Percentage
Percentage
Percentage

Male Low
17 5 3
3 15%
15%
25%

Middle
18 17
15 85%
75%
Female 15 75%

High
19 0
2 0%
10%
 Category
Category FrequencyFrequency
Frequency PercentagePercentage
Percentage
Daily allowance Frequency Percentage
Category
Category Frequency
Frequency Percentage
Percentage

Food
Always 10 0
4 50% 0%
20%
Category
Php 1-70 Frequency
1 Percentage
5%
Category
Category
Always Frequency
Frequency
18 Percentage
Percentage
90%
Always 4 20%
Category Frequency Percentage
Leisure
Leisure 4 7 20% 35%
Sometimes
Food 14
0 70%
0%
Php 71-120
Always
Food 7
12 12 35%
60%
60%
Sometimes
Sometimes 2
12 10%
60%
Always 4 20%
Transportation 1 5%
Transportation
Never 10
2 50%
10%
PhpLeisure
121-180 69 45%
30%
Sometimes
Leisure
Never 8 3 0 40%
15%
0%
Never 4 20%
Sometimes 15 75%
Personal Needs 5 25%
Transportation
Personal Needs 3
1 15%
5%
Never
Transportation 0 3 0%
15%
Php 181-250 6 30%
Never 1 5%
Academic Purposes 0 0%
PersonalPurposes
Academic Needs 5
2 25%
10%
Personal Needs 0 0%

Academic Purposes 3 15%

Academic Purposes 2 10%
 Category
Category Category
Category Frequency
Frequency
Frequency
Frequency Percentage
Percentage Percentage
Percentage
Category Category
Category Frequency
Frequency
Frequency Percentage Percentage
Percentage
Category Frequency Percentage

Category
Always 0Frequency Percentage
0%
Always Always
Always
Always 3 77 15% 35%
35%
Always
Always Always 11
3 6 5 55%
15%
25%
30%

Always
Sometimes 50 0%
25%
Sometimes Sometimes
Sometimes
Sometimes 17 1312 85% 65%
60%
Sometimes
Sometimes Sometimes 9
10 1410 45%
50%
50%
70%

Sometimes
Never 15
15 75%
75%
Never Never
Never
Never 0 01 0% 0%
5%
Never
Never Never 0
7 0 5 0%
35% 0%25%

Never 5 25%