THE EFFECTS OF INADEQUATE TEACHING PRACTICES IN

ACCOUNTING SUBJECTS IN ONLINE AMONG GRADE 11

ACCOUNTING BUSINESS MANAGEMENT (ABM) STUDENTS OF

ASIAN COLLEGE

A Research

Presented to Alexander T. Adalia

Asian College- Dumaguete Campus

In Partial Fulfillment of the Requirements

For Research Project

By:

GRAMAY, SHANE ANGEL G.

CENAS, GRACY C.

PATEÑO, ANN MICHELLE O.

SABEROLA, KYRIE CRISETTE Q.

TAGHOY, DANIEL JAMES S.

June 2022
 DEDICATION

This study is wholeheartedly dedicated to our beloved Parents,

who have been our source of inspiration and strength throughout this

research. There continuous support that no one can ever replace.

We also dedicate this research to our research Teacher,

Mr. Alexander T. Adalia, for his full support, efforts and patience to

guide us throughout this research. He helped us a lot to fully understand

every important detail in our research.

And lastly, we dedicate this research to our Almighty God who

made this research happen, for his guidance, protection and peace of

mind to finish our research. All these, we offer to you.

 ABSTRACT

This study entitled “The Effects of Inadequate Teaching Practices

in Accounting Subjects in Online among Grade 11 Accounting Business

Management” aiming to identify the effects of inadequate teaching in

Accounting subjects through online among Grade 11 ABM students.

Specifically, this study sought to find answers to the following

questions: How does online modality affect the learning of students in

terms of understanding the accounting subjects and how does

inadequate teaching practice affect Grade 11 students in teaching

online. This research study utilized the descriptive survey method that

is intended to gather relevant evidences relating to the current

phenomenon and document aspects of a situation as it naturally occurs.

This study was conducted at Asian College of Science and Technology

(ACSAT) Dumaguete City Campus.

The instrument utilized of this study is a self –made questionnaire

that is relevant to the effects of online learning method of teaching and

the inadequate teaching practices affecting Grade 11 students in

teaching online that was given to the selected 15 students of Grade 11-

ABM.
Findings

As the response of the respondents to question no. 1: What are

some of your difficulties in understanding accounting via online class?

The data gathered shows that majority of the students are having

difficulties in understanding accounting subjects via online class due to

the poor internet connection. Question no. 2: What are the challenges

you encountered in learning accounting subjects online? The result

unveils that the most challenging that the students encountered is the

hindrances and distractions from their surroundings that keeping them

away from staying focused in their classes in accounting. Question no.

3: How does online learning affect your academic performances in

accounting? The result reveals that learning through online affect

students academic performances due to lack of understanding and

analyzation of transactions, also having bad connection of internet is

making it worst. Question no. 4: How does online learning accounting

subject affect you as a student? The result indicates that students are

affected by losing their communication skills due to social isolation that

online learning brings. Question no.5: How difficult was it for you to

focus on learning accounting via online? The data discloses that students

are having difficulties because of distractions on their applications like

opening social media and noises outside.

Question no. 6: What are the teaching processes through online, that

you feel inadequate in learning accounting? The data gathered shows

that the teaching process that students are asking for understanding of

teachers to the students’ time, since students are not only doing classes

but also they have to manage their own time to do their house chores.

Question no. 7: What are the teaching processes through online that

you want to be improved to better understand accounting subjects? The

result unveils that students suggested that the teachers should provide

more examples in their class that best fit to their discussion to better

understand accounting subjects. Question no. 8: How does inadequate

teaching affect your learning in accounting subjects? The result reveals

that students are performing poorly in accounting due to the inadequate

teaching via online class. Lastly, Question no. 9: How do you dealt with

the inadequate teaching through online? The result indicates that

students having the same opinion. In order to overcome inadequate

teaching, they have to keep focus and review their studies and lessons

with their own.

Conclusion

Based on the findings of the study, it is concluded that in terms of

students understanding through online modality, students having

difficulties understanding Accounting subjects due to poor internet

connection, students encountered hindrances and distractions from their

surroundings that keeping them away from staying focused in their

classes that results to lack of understanding to their accounting lessons.

Also, the study reveals that online learning has a lot of distractions such

as Social Media that can be access using gadgets and technologies that

students uses that can lead students to not listening to the class

discussions that can result to lack of understanding to their lessons.

Also, the study discloses that inadequate teaching practices in online to

Grade 11 ABM students results to students performing poorly in

accounting activities and tasks.

Recommendations

In the light of findings and conclusion drawn, the following here

by are recommended:

1. It is then recommended that students should try to obtain a stable

internet connection before attending classes, and if they are unable to

do so during the meet, they should try to teach their own self with the

lesson and explain their side to the teachers about what occurred and

the reasons that they couldn't attend the class.

2. Teachers teaching accounting subjects should understand their

students' personal issues, such as the low internet connection and their
situations. Because, they struggle and also have personal conflicts that

might disrupt students' minds while they are learning.

3. Teachers should allow sufficient time for students to process all

learning materials, as accounting is a difficult and major subject. They

shouldn't assume that student will be able to answer all of their queries

right away.
 TABLE OF CONTENTS

Title page………………………………………………………………………………………………. i

Dedication…………………………………………………………………………………………….. ii

Abstract……………………………………………………………………………………………. iii-vii

Table of Contents………………….…………….…………………………………....... viii-ix

Acknowledgement.………………………………………………………………..…………….. x

CHAPTER 1: THE PROBLEM AND ITS SCOPE

Rationale of the Study………………………………………………….……………....... 1-2

Theoretical Background…………………………………………………………………….. 3

Conceptual Framework……………………………………………………………….…….. 4

Statement of the Problem………………………………………………………..………. 5

Significance of the Study…………………………………………………………….……. 6

Scope and Limitation…………………………………………………………………………. 7

Research Methodology …………………………………………………………..………… 8

Research Design………………………………………………………..…………….. 8

Research Environment…………………………………….………..….….……. 8

Research Respondents……………………………………….……………………. 8

Research Instruments……………………………………….………………...... 9

Research Procedure…………………………………….……………………….…………… 9

Definition of Terms…………………………………………………………………………… 10
Review of Related Literature and Studies…………………………...….…… 11-14

CHAPTER II

Presentation, Analysis and Interpretation of Data………………………. 15-25

CHAPTER III

Summary of Findings, Conclusions and Recommendations……………… 26

Summary of Findings…………………………………………………………… 26-28

Conclusions…………………………………………………………….…………………. 29

Recommendations…………………………………………………………………….. 30

References……………………………………………………………………………………… 31-32

APPENDICES

Appendix A: Letter Request…………………………………….…………. 33-36

Appendix B: Questionnaires………………………………………………… 37-38

Appendix C: Curriculum Vitae…………………………………………….. 39-48

 ACKNOWLEDGEMENT

The researchers of this study wish to express the wholehearted

gratitude and sincere appreciation to the people behind the success of

this study.

Mrs. Angel Rodriguez, ABM Section A Adviser, who humbly

allowed the researchers to pursue the study by allowing them to float

the questionnaire to the online students’ respondents.

Mr. Jesse Remasog, ABM Section B adviser, who humbly allowed

the researchers to pursue the study by allowing them to float the

questionnaire to the online students’ respondents.

Ms. Jasmine Ivy Alicaway, ABM Section C adviser, who humbly

allowed the researchers to pursue the study by allowing them to float

the questionnaire to the online students’ respondents.

Mr. Alexander T. Adalia, ABM Research Project Subject

Teacher, for pursuing the researchers to create this research and

humbly supporting them from the beginning of the study till the day the

research was finished.

The Almighty God for the source of all wisdom, guidance, trust

and strength throughout the making of this study and making

everything in their like possible. Everything they did is to glorify “Him”

in return.
 Chapter 1

THE PROBLEM AND ITS SCOPE

RATIONALE OF THE STUDY

Accounting subjects are quite difficult to understand. How much

more learning it using the new system of learning, this is online learning.

In most developing countries, it is not uncommon for instructors and

students to face difficulties in engaging in meaningful traditional

teaching processes (Ashurafat et al., 2020; Bidabadi et al., 2016).

Similarly, delivering knowledge content and assessing students’

performance through an online learning system are complicated

processes, particularly when instructors and students are not prepared

(Aisbitt & Sangster. 2005; Barnard-Brak et al., 2010; Litherland et al.,

2013; Ashurafat et al., 2020).

In Dumaguete, students have difficulties adapting to the new

method of learning. Having difficulties on how to use the apps used in

schools and coping up on the changes that schools have been

implemented. The changes of new method of learning has made harder

for students to learn more and understands more on accounting because

of the physical distance between students and teachers created by

online learning environment, students have found it difficult to connect

with their teachers. Online classes can be a struggle because of many

1
interruptions compared to our traditional teaching methods. This doesn’t

mean in online learning, we can’t learn properly, it just has factors that

affect the effectiveness of learning online rather than learning face-to-

face. Face-to-face on the other hand can help us to focus more and it is

also the method that we are used to, and the sudden change of the

learning method can be overwhelming.

Hence, in this study, the Researchers tend to seek the Effects of

Inadequate Teaching Practices in Accounting subjects in Online among

grade 11 Students; how does online modality affect the learnings of

students in terms of understanding the Accounting subjects and how

does inadequate teaching practice affect Grade 11 students in teaching

online.

2
THEORETICAL BACKGROUND

This study was anchored to Ashurafat and et al., (2020) social

capital theory (SCT), the theory of reasoned action (TRA), and the

technology acceptance model (TMA) to examine how online usage of

teaching affects the understanding of the students on accounting

subjects. Despite the extensive application of SCT, the TRA, and the

TAM in research studies, few, if any, studies have explored their

integration to predict and explain students’ intention to use online

learning systems in developing countries. Therefore, this study aims to

explore the integration of SCT, TRA, and TAM to explain how online

learning causes inadequate teaching to students learning accounting

subjects.

Figure 1.Ashurafat and et al., (2020)’s Factors Affecting

Online Accounting Education

3
CONCEPTUAL FRAMEWORK

This study is comprised of Input, Throughput, and Output. The

input consists of the Effects of Inadequate Teaching Practices in

Accounting subjects in online. On the other hand, the throughput is the

assessment of the self –made questionnaire by the researchers. Lastly,

the output displays the effects of inadequate teaching practices in

accounting subjects in online to Grade 11 ABM students of Asian College.

This conceptualization is defined and illustrated in the schematic

diagram below.

INPUT THROUGHPUT OUTPUT

The effects of The effects of

Effects of online
inadequate inadequate
teaching
teaching teaching practices
Accounting
practices in in accounting
subjects
Accounting subjects in online
Questionnaire
subjects in to Grade 11 ABM
online. students

Figure 2. Schematic Diagram of Conceptual Framework

4
THE PROBLEM

STATEMENT OF THE PROBLEM

This study aimed to investigate the Effects of Inadequate Teaching

Practices in Accounting subjects in online among Grade 11- ABM

students of Asian College of Science and Technology (ACSAT).

Specifically, it seeks to answer the following questions:

1. How does online modality affect the learning of students in terms of

understanding the Accounting subjects?

2. How does inadequate teaching practice affect Grade 11 students in

teaching online?

5
SIGNIFICANCE OF THE STUDY

This study is considered significant as it will benefit the

following:

ACCOUNTING TEACHERS: The Teachers will be aware of which

method, online learning or face-to face, of teaching accounting subjects

is much better to used while teaching. They will also be aware of the

effects of teaching accounting subjects online.

ABM STUDENTS: They will be able to know what are the effects of

learning accounting subjects online are. This study is beneficial to them

for they will be able to assess themselves of which method of learning

is easier for them to understand the subject.

FUTURE RESEARCHERS: This study is important to the Future

Researchers for they will be aware on the effects of online method of

teaching of school handling Accounting subjects. This can also benefit

future researchers for they can utilize the recommendation or replicate

this study for further research and development.

6
SCOPE AND LIMITATION

This study focused only on the Effects on Online Learning method

used on teaching Accounting subjects to Grade 11 ABM students of Asian

College. This study gathered pertinent data through survey by means of

questionnaire to the respondents.

This study was conducted at Asian College, where the respondents

were Grade 11 composed of 15 students.

This study only considers the strand or track ABM of the Grade 11

students in distributing the questionnaire.

7
RESEARCH METHODOLOGY

Research Design

This research study used descriptive survey method that is

intended to gather relevant evidences relating to the current

phenomenon and document aspects of a situation as it naturally occurs.

Descriptive research is concerned with the description of data and

characteristics about a population. Often, the best approach is to

conduct a survey investigation that would answer why the phenomenon

exists. In this study qualitative method was employed through giving

questionnaires as the main tool in gathering data with regard to the

effects of online method of learning accounting subjects.

Research Environment

The coverage of the study was the students of Asian College

of Science and Technology, Grade 11- ABM, Dumaguete City Division.

Research Respondents

The respondents of this study are the selected students of

Grade 11- ABM of Asian College of Science and Technology,

Dumaguete City Division. The researcher only selected 15

respondents whom answered the survey questionnaire.

Research Instruments
8
 The main instrument of this study is a self–made questionnaire

that is relevant to the effects of online learning method of teaching

and the inadequate teaching practice affecting Grade 11 students in

teaching online that was given to the selected students of Grade 11-

ABM in Asian College of Science and Technology. The questionnaire

was composed of the effects of online method of learning Accounting

subjects.

Research Procedures

The researchers wrote a letter of request to the Advisers

handling Grade 11 ABM of Asian College for the formal permission to

the floating of the questionnaire.

The questionnaires is then answered by the respondents on the

same day and give the respondents and one (1) hour was the time

allotted to the students to answer after the instruction was given.

Then the researchers gathered the information to present their final

data.

DEFINITION OF TERMS

9
 The definition of the terms of this study is as follows:

1. Practices – the actual application or used of an idea, belief, or

method, as opposed to theories relating to it.

2. Inadequate – lacking the quality or quantity required; insufficient

for a purpose.

3. Learning – the acquisition of knowledge or skills through

experience, study, or being taught.

4. Online classes – is a course or class conducted over the Internet.

5. ABM – Accounting Business Management

6. Grade 11 ABM Students – the senior high school students of Asian

College who were the respondents of this study.

REVIEW OF RELATED LITERATURE AND STUDIES

10
 Many rigorous studies have been published on the effectiveness

and obstacles of online learning systems for university students. An

online learning system is defined in the literature as “access to learning

experiences via the use of some technology” (Moore et al., , p 130). The

advent of the internet and the huge development of technology have

underscored the use of online learning systems, e-learning, and other

forms of distance learning that are based on technological solutions

(Bacow et al., ; Humphrey & Beard, ; Moore et al., ; Yadegaridehkordi

et al.,).

1.1 Ashurafat and et al., (2020)’s Factors Affecting Online

Accounting Education

This model is modified by Ashurafat, and et al., The Factors

Affecting Online Accounting Education. The theory of Social Capital

Theory (SCT), the theory of Reasones Action (TRA), and the Technology

Acceptance Model (TAM). This theory develops 8 hyphothesis:

Hypothesis 1A: High social trust leads to high perceived usefulness.

Hypothesis 1B: High social trust leads to high perceived ease of use.

Hypothesis 2: High perceived ease of use leads to high perceived

usefulness.

11
Hypothesis 3: High influence from family and other important people

leads to high perceived usefulness.

Hypothesis 4: High influence from family and other important people

leads to a highly positive attitude toward use.

Hypothesis 5: High perceived ease of use leads to a highly positive

attitude toward use.

Hypothesis 6: High perceived usefulness leads to a highly positive

attitude toward use.

Hypothesis 7: A highly positive attitude toward use leads to the

behavioural intention to use.

Hypothesis 8: High behavioural intention to use leads to actual usage.

RELATED STUDIES

Ashurafat and et al., (2020), conducted the research from 319

students through previously tested and validated questionnaires are

used to test students’ actual use of the online learning system and to

determine the factors that positively or negatively impact the use of this

system. As hypothesized, the results show that social trust influences

the perceived usefulness and perceived ease of use of online learning.

In addition, the perceived usefulness of the online learning system is

12
positively affected by its perceived ease of use and subjective norms.

The Ashurafats (2020) finds three significant predictors of attitudes

toward use decisions: subjective norms, perceived ease of use, and

perceived usefulness. The results are valuable to accounting educators,

accounting students, universities, and higher education institutions.

Also, Yolanda and Christina (2018) conducted a qualitative

research approach was followed whereby interviews were conducted

with management members of the College of Accounting Sciences (CAS)

at the University of South Africa (UNISA). The interviews provided

insight into how open distance learning accounting educators in a

developing country perceived the need to introduce a case study-based

module to develop pervasive skills. It is recommended that the training

of distance education accounting students should be adapted to include

case studies for pervasive skills development.

Lastly, Hidayah and et al,. (2021) conducted a study, collected

122 of items of data and analyzed them using descriptive and path

analyses. The students have reported that synchronous learning—online

classroom engagement—only had a small impact on improving their

perceived operational accounting competencies. The improvement in

the students’ perceived operational accounting competencies was

mainly caused by asynchronous learning in terms of active, collaborative

and enrichment learning. Lecturers should improve their skills in

13
organizing online learning to increase their students’ engagement.

Accounting departments need to provide a more complete structure,

better infrastructure, and other necessary technologies to improve

online learning, as the pandemic’s duration cannot be predicted.

14
 CHAPTER 2

PRESENTATION, ANALYSIS AND INTERPRETATON OF DATA

This chapter presents analyses and interprets the data gathered

through the use of the questionnaires.

Questions:

1. What are some of your difficulties in understanding

accounting via online class?

No. of
Answers from the Respondents students
answered
Online learning is a more difficult for a variety of reasons,

ranging from missing critical parts of understanding 10

accounting due to the poor internet.

Sometimes when I get lost on the discussion. 1

The difficult part is distinguishing the correct account

titles and whether it is a credit or debit. 2

I can barely understand the discussion. 1

The lack of face to face engagement with the teachers

and other students. 1

Total of Students: 15

15
 The data above shows that there are different answers of students

in what are the difficulties in understanding accounting via online class.

The data gathered shows that 10 out of 15 students are having

difficulties in understanding accounting subjects via online class due to

the poor internet connection.

2. What are the challenges you encountered in learning

accounting subjects online?

No. of
Answers from the Respondents students
answered
I think some of the challenges I have encountered is that

whenever we have an activity, the time given to us is 3

quite short that I needed to do the activities fast to avoid

ending up turning in the activity late.

Understanding the topic on my own because the topics

are not fully explained due to lack of time. 2

The challenges that I have encountered is that I can’t 1

understand properly, not because of the teacher but

because I am a poor in understanding and analyzing

situations on transactions in accounting.

Not having enough text in module to read for further 2

understanding.

16
The challenge that I have encountered is making journals 1

through computer and Microsoft, especially to someone

like me, who’s not good at computers.

To stay focus on classes in accounting is the challenge 6

that I have experienced, due to distractions from my

families that can’t be avoided and noises that keeps

hindering me from staying focused to my studies.

Total of Students: 15

The data above shows that there are different answers of students

in what are the challenges that they have encountered in learning

accounting subjects online. The data gathered shows that the most

challenging that the students encountered is the hindrances and

distractions from their surroundings that keeping them away from

staying focused in their classes in accounting.

3. How does online learning affect your academic performances

in accounting?

No. of
Answers from the Respondents students
answered
Online learning affects my academic performances by 3

not fully learned some of the topics.

17
In online learning, it’s good but I can’t raise my hand

because I am hesitant that my answer is wrong. But I 1

always try to cope up to answer even though I know; I

am not good at it.

My grades are quite high due to online learning but it’s

only because I can skim through the modules and use it 2

as a guide when I am making assignments or tasks

assigned.

Learning accounting subject through online is not quite

easy since some students are slow in analyzing and also 9

having bad connection is making it worst to understand

the lesson and result to this it affects my grades and

performance in accounting.

Total of Students: 15

The data above shows that there are different answers of students

in how does online learning affect their academic performances. The

data gathered shows that 9 out of 15 students says that learning

through online affect their academic performances due to lack of

understanding and analyzation of transactions, also having bad

connection of internet is making it worst.

18
4. How does an online learning accounting subject affect you as

a student?

Number of
Answers from the Respondents Students
Answered
It affects me by lack of development of my 9

communication skills due to social isolation

It makes me stress-out sometimes. 3

As a student, I’m affected while I’m learning 2

accounting because there are many difficulties and

challenges.

Well, it affects me in a way that I think I don’t learn 1

some necessary skills that I really need in the future.

I really like the subject but the lack of physical

interaction with the teacher and lack of hard copy of

textbooks is hard for me especially that I prefer using

them than software files.

Total of Students: 15

The data above shows that there are different answers of students

in how does an online learning accounting subject affect you as a

student. The data gathered shows that 9 out of 15 students are losing

19
their communication skills due to social isolation that online learning

brings.

5. How difficult was it for you to focus on learning accounting

via online?

Number of
Answers from the Respondents Students
Answered
It’s difficult because distractions are all in there like 10

opening TikTok, Facebook, other social media that can be

access online and environmental/ animal noises such as

the sounds of roasters or chickens and barks of dogs. With

these distractions to students, we can’t easily learn but we

are trying.

It was difficult because accounting subject needs a serious 3

focus so that you can understand the lesson perfectly and

it would be a big help if it is discussed face to face.

It’s hard, knowing that you don’t have much time to focus 1

on answering and understanding each transaction due to

time limitations.

It’s difficult but I can cope with it but not fully. 1

Total of Students: 15

20
 The data above shows that there are different answers of students

in how difficult was it for them to focus on learning accounting via online.

The data gathered shows that 10 out of 15 students are having

difficulties because of distractions on their applications like opening

social media and noises outside.

6. What are the teaching processes through online, that you

feel inadequate in learning accounting?

Number of
Answers from the Respondents Students
Answered
Lack of understanding student’s time, we need more 11

time to analyze the subject or the given time

questions because it’s a hard subject and also, we

are learning via virtual. We also need to balance our

school work and household chores.

The lack of teaching guidelines that can harness our 1

performance and to enhance our learning stability.

Some teachers are not very comfortable with the 1

online mode of teaching, and several other such

problem persist which interrupts in the online

teaching mode verily.

For me it’s the lack of understanding. 1

21
The energy and connection between student and 1

teacher.

Total of Students: 15

The data above shows that there are different answers of students

in what are the teaching processes through online, that they feel

inadequate in learning accounting. The data gathered shows that 11 out

of 15 students are asking for understanding of teachers to the students’

time, since students are not only doing classes but also they have to

manage their own time to do their house chores.

7. What are the teaching processes through online that you

want to improve to better understand accounting subjects?

Number of
Answers from the Respondents Students
Answered
The way they explain the topics and teaching student on 3

how to more master accounting.

Challenging the students by having a quiz during class 4

to analyze the transactions.

22
I would likely suggest improving the deadline on each 2

activity that will be given to us. For us to focus more

and analyze more each problem.

Providing more of good examples that best fit to the 6

discussion.

Total of students: 15

The data above shows that there are 6 out of 15 students

suggested that the teachers should provide more examples in their class

that best fit to their discussion to better understand accounting subjects.

8. How does inadequate teaching affect your learning in

accounting subjects?

Number of
Answers from the Respondents Students
Answered
It affects me to perform poorly in accounting. 7

It affects my grades because if we can’t understand 3

anything we don’t have anything to answer.

It is stressful and it also affects my time management. 2

23
It gives us lack of knowledge in what specific topic that 2

is being discussed.

It affects the mood of the student because lack of visual 1

presentation in the subject.

Total of students: 15

The data above shows different kinds of answers of the student

about the given question. There are 7 out of 15 students are performing

poorly in accounting due to the inadequate teaching via online class.

9. How do you dealt with the inadequate teaching through

online?

Number of
Answers from the Respondents Students
Answered
In order to overcome this thing is that we need to stay 6

focus on the discussion and trying to review it with our

own.

I think it would be effective if I approach my concerns so 3

that it can be solved right away.

24
I deal with the inadequate teaching through online by 4

maximizing the limited resources tools and instructions

that are given to me.

Taking down notes about the topic. 1

Avoid any distractions that can interfere with your 1

learning. There are numerous platforms that can

entertain and communicate with you. However, make

sure to arrange breaks and stick to your learning schedule

to prevent missing live lectures or sessions.

Total of students: 15

The data above shows about the different answers of students

on how they dealt with inadequate teaching in online. There are 6 out

of 15 students having the same opinion. In order to overcome

inadequate teaching, they have to keep focus and review their studies

and lessons with their own.

25
 CHAPTER 3

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

This chapter presents the synopsis of the results that were

gathered in this study. Furthermore, substantial conclusions with its

corresponding suitable recommendations are hereby drawn as for the

benefit of the mentioned significance of the study and for the

enhancement of this study.

Summary of Findings

From the gathered data and information in the study, the following

findings are presented.

1. What are some of your difficulties in understanding

accounting via online class?

The data gathered shows that majority of the students are having

difficulties in understanding accounting subjects via online class due to

the poor internet connection.

2. What are the challenges you encountered in learning

accounting subjects online?

26
 The result unveils that the most challenging that the students

encountered is the hindrances and distractions from their surroundings

that keeping them away from staying focused in their classes in

accounting.

3. How does online learning affect your academic performances

in accounting?

The result reveals that learning through online affect students

academic performances due to lack of understanding and analyzation of

transactions, also having bad connection of internet is making it worst.

4. How does online learning accounting subject affect you as a

student?

The result indicates that students are affected by losing their

communication skills due to social isolation that online learning brings.

5. How difficult was it for you to focus on learning accounting via

online?

The data discloses that students are having difficulties because of

distractions on their applications like opening social media and noises

outside.

6. What are the teaching processes through online, that you feel

inadequate in learning accounting?

27
 The data gathered shows that the teaching process that students

are asking for understanding of teachers to the students’ time, since

students are not only doing classes but also they have to manage their

own time to do their house chores.

7. What are the teaching processes through online that you want

to be improved to better understand accounting subjects?

The result unveils that students suggested that the teachers

should provide more examples in their class that best fit to their

discussion to better understand accounting subjects.

8. How does inadequate teaching affect your learning in

accounting subjects?

The result reveals that students are performing poorly in

accounting due to the inadequate teaching via online class.

9. How do you dealt with the inadequate teaching through

online?

The result indicates that students having the same opinion. In

order to overcome inadequate teaching, they have to keep focus and

review their studies and lessons with their own.

28
CONCLUSIONS

In the light of the findings, the following conclusions are hereby

drawn:

1. In terms of students understanding through online modality, students

having difficulties understanding Accounting subjects due to poor

internet connection, students encountered hindrances and distractions

from their surroundings that keeping them away from staying focused

in their classes that results to lack of understanding to their accounting

lessons. Also, the study reveals that online learning has a lot of

distractions such as Social Media that can be access using gadgets and

technologies that students uses that can lead students to not listening

to the class discussions that can result to lack of understanding to their

lessons.

2. The study discloses that inadequate teaching practices in online to

Grade 11 ABM students results to students performing poorly in

accounting activities and tasks.

29
RECOMMENDATIONS

In the light of findings and conclusion drawn, the following here

by are recommended:

1. It is then recommended that students should try to obtain a stable

internet connection before attending classes, and if they are unable to

do so during the meet, they should try to teach their own self with the

lesson and explain their side to the teachers about what occurred and

the reasons that they couldn't attend the class.

2. Teachers teaching accounting subjects should understand their

students' personal issues, such as the low internet connection and their

situations because they struggle and also have personal conflicts that

might disrupt students' minds while they are learning.

3. Teachers should allow sufficient time for students to process all

learning materials, as accounting is a difficult and major subject. They

shouldn't assume that student will be able to answer all of their queries

right away.

30
REFERENCES

Alshurafat, H., Al Shbail, M.O., Masadeh, W.M. et al. Factors affecting

KKKKKKonline accounting education during the COVID-19 pandemic:
KKKKKKan integrated perspective of social capital theory, the theory of
KKKKKKreasoned action and the technology acceptance model. Educ
KKKKKKInf-Technol 26, 6995 7013(2021).

Yolanda, R., and Christina Cornelia S. Accounting Education in an Open

KKKKKKDistance: Case Studies for Pervasive Skills Enhancement.
KKKKKKISSN 1302-6488 Volume:19 Number: 3 Article 10. (July
KKKKKK2018).

Hidayah, R., Hajawijah, A., Baroroh, N., Wibowo, A., & Koo, A.C.
KKKKKKDeveloping Operational Accounting Competencies during the
KKKKKKpandemic using emergency online learning. Volume 8.(16Jan.
KKKKKK2021).https:\\www.tandfonline.com/doi/full/10.1080/2331186
KKKKKKX.2021.1926405.

Moore, J. L., Dickson-Deane, C., & Galyen, K. (2011). e-Learning, on-

KKKKKKline learning, and distance learning environments: Are they
KKKKKKthe same? The Internet and Higher Education, 14(2), 129–135

Yadegaridehkordi, E., Shuib, L., Nilashi, M., & Asadi, S. (2019).

KKKKKKDecision to adopt on-line collaborative learning tools in higher
KKKKKKeducation: A case of top Malaysian universities. Education and
KKKKKKInformation Technologies, 24(1), 79–102

Bacow, L. S., Bowen, W. G., Guthrie, K. M., Long, M. P., & Lack, K. A.
KKKKKK(2012b). Barriers to vvvvvvadoption of on-line learning
KKKKKKsystems in US higher education: Ithaka New York, NY.

Humphrey, R. L., & Beard, D. F. (2014). Faculty perceptions of on-line

KKKKKKhomework software in accounting education. Journal of
KKKKKKAccounting Education, 32(3), 238–258

https://www.wlac.edu/online/documents/otl.pdf

31
https;//members.aect.org/edtech/ed1/13/13-03.html

https://elearningindustry.com/advantages-and-diasadvantages-online-

learning

32
APPENDICES
Appendix A: Letter Request

33
March 22, 2022
MR. JESSE REMASOG
ABM 2021 A Adviser
Asian College Science and Technology
Dumaguete City

Ma'am:

Greetings!

The ABM 2020 Online students of Asian College Dumaguete Campus are
currently having their research regarding to the Effects of Inadequate
Teaching Practices in Accounting Subjects in Online among Grade 11
Accounting Business Management of Asian College.

In connection to the aforementioned study, we would like to ask your

permission to allow us to conduct our research study and make use of
your grade 11 ABM online students as the respondents of our research.

Your approval to this request will be highly appreciated for it will grant
the opportunity to achieve a successful research.

God bless!

Sincerely yours,

SHANE ANGEL G. GRAMAY

Lead Researcher

Noted by:

MR. ALEXANDER T. ADALIA

Project Research Adviser

Approved by:

MR. JESSE REMASOG

ABM 2021 A Adviser
Asian College, Dumaguete City

34
March 22, 2022
MRS. ANGEL RODRIGUEZ
ABM 2021 B Adviser
Asian College Science and Technology
Dumaguete City

Sir:

Greetings!

The ABM 2020 Online students of Asian College Dumaguete Campus are
currently having their research regarding to the Effects of Inadequate
Teaching Practices in Accounting Subjects in Online among Grade 11
Accounting Business Management of Asian College.

In connection to the aforementioned study, we would like to ask your

permission to allow us to conduct our research study and make use of
your grade 11 ABM online students as the respondents of our research.

Your approval to this request will be highly appreciated for it will grant
the opportunity to achieve a successful research.

God bless!

Sincerely yours,

SHANE ANGEL G. GRAMAY

Lead Researcher

Noted by:

MR. ALEXANDER T. ADALIA

Project Research Adviser

Approved by:

MRS. ANGEL RODRIGUEZ

ABM 2021 B Adviser
Asian College, Dumaguete City

35
March 22, 2022
MS. JASMINE IVY ALICAWAY
ABM 2021 C Adviser
Asian College Science and Technology
Dumaguete City

Ma'am:

Greetings!

The ABM 2020 Online students of Asian College Dumaguete Campus are
currently having their research regarding to the Effects of Inadequate
Teaching Practices in Accounting Subjects in Online among Grade 11
Accounting Business Management of Asian College.

In connection to the aforementioned study, we would like to ask your

permission to allow us to conduct our research study and make use of
your grade 11 ABM online students as the respondents of our research.

Your approval to this request will be highly appreciated for it will grant
the opportunity to achieve a successful research.

God bless!

Sincerely yours,

SHANE ANGEL G. GRAMAY

Lead Researcher

Noted by:

MR. ALEXANDER T. ADALIA

Project Research Adviser

Approved by:

MS. JASMINE IVY ALICAWAY

ABM 2021 C Adviser
Asian College, Dumaguete City
Appendix B: Questionnaires

36
 The Effects of Inadequate Teaching Practices in Accounting

Subjects in Online among Grade 11 ABM students of Asian

College

Good Day Everyone! We, Grade 12 ABM Students, asking for your

participation to answer this survey for the completion of our Research

Project. Please answer the question HONESTLY.

Name (OPTIONAL):

Grade & Section:

1. What are some of your difficulties in understanding accounting via

online class?

2. What are the challenges you encountered in learning accounting

subjects online?

3. How does online learning affect your academic performances in

accounting?

4. How does online learning accounting subject affect you as a student?

5. How difficult was it for you to focus on learning accounting via online?

6. What are the teaching processes through online, that you feel

inadequate in learning accounting?

37
7. What are the teaching processes through online that you want to be

improve to better understand accounting subjects?

8. How does inadequate teaching affect your learning in accounting

subjects?

9. How do you dealt with the inadequate teaching through online?

Appendix C: Curriculum Vitae

38
SHANE ANGEL G. GRAMAY

PERSONAL INFORMATION

Date of Birth: August 23, 2004

Age: 17 years old

Sex: Female

Citizenship: Filipino

Religion: Roman Catholic

Civil Status: Single

Address: Laguna, Dumaguete City, Negros Oriental

Mobile Number: 09653063627

Email Address: shaneangelgramay@gmail.com

Father’s Name: Sodgie F. Gramay

Mother’s Name: Maricel G. Gramay

EDUCATIONAL ATTAINMENT

Senior High School Year Attended

Asian College of Science and Technology (ACSAT) 2020 - 2022

Dumaguete City, Negros Oriental

39
 Junior High School

Maningcao National High School 2016 - 2020

Maningcao Sibulan, Negros Oriental

Elementary

Maningcao Elementary School 2011 - 2016

Maningcao Sibulan, Negros Oriental

40
GRACY C. CENAS

PERSONAL INFORMATION

Date of Birth: June 3, 2004

Age: 17 years old

Sex: Female

Citizenship: Filipino

Religion: Roman Catholic

Civil Status: Single

Address: Blk. 4, Lot 12, Ihome Subdivision, Maslog, Sibulan , Negros

Oriental

Mobile Number: 09262624536

Email Address: gracycenas@gmail.com

Father’s Name: Rienz P. Cenas

Mother’s Name: Glenn C. Cenas

EDUCATIONAL ATTAINMENT

Senior High School Year Attended

Asian College of Science and Technology 2020 - 2022

Dumaguete City, Negros Oriental

41
 Junior High School

Camanjac National High School 2016 - 2020

Camanjac, Dumaguete City, Negros Oriental

Elementary

Magatas Elementary School 2011 - 2016

Magatas, Sibulan, Negros Oriental

42
Ann Michelle O. Pateño

PERSONAL INFORMATION

Date of Birth: October 9, 2004

Age: 17 years old

Sex: Female

Citizenship: Filipino

Religion: Roman Catholic

Civil Status: Single

Address: Brgy. Candau-ay, Dumaguete City, Negros Oriental

Mobile Number: 09361121801

Email Address: annmichellepateno@gmail.com

Father’s Name: Jose S. Pateño

Mother’s Name: Dominga O. Pateño

EDUCATIONAL ATTAINMENT

Senior High School Year Attended

Asian College of Science and Technology 2020-2022

Taclobo, Dumaguete City

43
 Junior High School

Camanjac National High School 2016-2020

Camanjac, Dumaguete City

Elementary School

Candau-ay Elementary School 2009-2016

Candau-ay, Dumaguete City

44
KYRIE SABEROLA

PERSONAL INFORMANTIONS

Date of Birth: March 20, 2004

Age: 18 years old

Sex: Female

Citizenship: Filipino

Religion: Roman Catholic

Civil Status: Single

Address: Purok Kawayan, Cadawinonan, Dumaguete City, Negros

Oriental 6201

Mobile Number: 09615891566

Email Address: kqsaberola.student@asiancollege.edu.ph

Father’s Name: Ruel C. Saberola

Mother’s Name: Lanebelle Q. Saberola

EDUCATIONAL ATTACHMENT

Senior High School Year Attended

Asian College 2020-2022

Dumaguete Campus, Dr. V. Locsin street

Dumaguete City, Negros Oriental

45
 Junior High School

Negros Oriental High School 2016-2020

Dumaguete City, Negros Oriental

Elementary

West City Elementary School 2011-2016

Dumagete City, Negros Oriental

46
DANIEL JAMES S. TAGHOY

PERSONAL INFORMATION

Date of Birth: November 15, 2003

Age: 18 years old

Sex: Male

Citizenship: Filipino

Religion: Roman Catholic

Civil Status: Single

Address: Purok Tikling, L. Rovera Road, Barangay

Pulantubig Dumaguete City, Negros Oriental

Mobile Number: 09358375679

Email Address : taghoydaniel497@gnail.com

Father’s Name : Jonathan Taghoy

Mother’s Name: Baby Mar Taghoy

EDUCATIONAL ATTAINMENT

Senior High School Year Attended

Asian College of Science and Technology 2020-2022

Dr. V. Locsin Street, Dumaguete, Negros Oriental

47
 Junior High School 2016-2020

Negros Oriental High School

Kagawasan Avenue, Lungsod ng Dumaguete,

Lalawigan ng Negros Oriental

Elementary 2011-2016

San Juan Elementary School

Mintrade Dr, Agdao, Davao City

48