Chapter 1

The Problem and a Review of Related Literature

Introduction

Mobile learning, mobile voice, and instant messaging are just a few of the interactive

multimedia networks that have emerged in recent years as a result of the Internet’s and wireless

communication technology’s rapid advancement. Traditional education would be replaced by the

application of digital teaching materials and establishing national competitiveness through the

ease of use and popularity of the Internet. Because of this, extensive research on mobile learning

has been conducted in an effort to provide improved transmission performance and widespread

use.

According to Yoon et al. (2012), Jay Cross first put forth the idea of digital learning (also

known as "E-Learning") in 1999. A number of ideas and names, including Internet-based

training, web-based training, or on-line learning, network learning, and distance learning, have

evolved with the rise and advancement of technological tools. Doris Holzberger et al. (2013)

defined digital learning as the Internet delivery of digital media. (such as text or graphics). The

goal of the instructional strategies and learning materials was to increase student understanding

of the subject matter while also enhancing teaching effectiveness or developing students' skills.
 Computers and network technology media were used to fundamentally overcome the

constraints of time, place, and schedule and to achieve learner-centered, individualized learning.

Realistic teaching practices could be combined with current teaching fads and the

advantages of digital learning to develop lessons that are as effective as possible. (Lai et al.

2012). Additionally, this study adopted Singh and Thurman's (2019) broad definition of online

education, which categorizes it as learning that takes place in both synchronous and

asynchronous environments (for example, video conferencing with participants is synchronous,

whereas pre-recorded content is asynchronous), and is supported by a variety of internet-

connected devices (for example, mobile phones and laptops that allow students to learn and

interact with both faculty and fellow students).In this study, the terms entirely online courses and

mixed learning courses are used interchangeably. According to Pai and Tu (2011), the goal of

digital teaching is to involve students in learning activities in order to achieve the desired

learning outcome. As a result, the design of the educational activity and the adaptable use of

technology tools or digital learning become the main factors to take into account for the current

IT-integrated education.

Review on Related Literature

E Learning
 When it comes to a project-based business like construction, where students need to have on-

site experiences, online education presents more of a challenge. (Wong et al., 2021). Despite the

topic's importance in the contemporary environment, not much research has been done on the

incorporation of e-learning in construction management. In response to the COVID-19 outbreak

in higher education, this study presents a systematic literature review (SLR) by analyzing the

essential tactics and insights learned about online education, as well as the larger context of the

Architecture, Engineering and Construction (AEC) industry. This broader perspective will help

in comprehending normal practices in the construction-related industries and in identifying

potential applicable areas.

Traditional Teaching

It is unusual for teachers and students to run into barriers when attempting to engage in

effective traditional teaching methods in the majority of developing countries. One of these

problems could be the children's lack of enthusiasm and curiosity. (Alshurafat et al., 2020;

Bidabadi et al., 2016). Similar to this, it can be difficult to provide knowledge to students and

assess their performance utilizing an online learning system when both teachers and students are

not prepared. (Aisbitt & Sangster, 2005; Barnard-Brak et al., 2010; Litherland et al., 2013).

Universities in Jordan saw a significant COVID-19 effects of the pandemic in March 2020,

which, like other institutions around the world, had a severe influence on key businesses

(including the economic and educational sectors). (Gruszczynski, 2020; Torsello & Winkler,

2020). As a result, Jordanian universities opted to carry on the educational model by using an

online learning platform. This unexpected acceptance of an online learning system has divided
attitudes among both teachers and students. Some students felt unprepared to use the online

learning system or did not believe in its benefits. As a result of the multiple challenges they faced

when attempting to use and accept the online learning system, some people's learning processes

changed, while others temporarily ceased studying.

Traditional theories have held that learning takes place in environments like classrooms or

direct communication when both the teacher and pupils are present.

Nevertheless, not all pupils learn in the same way, thus in order to be flexible, the

For certain students, a traditional approach is not the best. The idea that learning only occurs in

face-to-face situations has been disproved as a result, and its place has been taken by the use of

network and internet technology to provide students with a means of interaction, regardless of

their location. (Basak et al., 2018). Traditional education is said to frequently fall short of

expectations. not ideal, thus the institutions must discover a new teaching approach and create a

new mechanism to control the flow of knowledge. (Liu and Wang, 2009). 2009 (Liu and Wang).

The Corona virus (COVID-19) has transformed how universities teach. This essay

intends to provide a record of the response by the teaching staff of a major the effects of the virus

on a third-year undergraduate financial accounting course in an Australian institution. Changes

in teaching strategies when classes shifted from in-person instruction to online instruction during

the COVID-19 crisis are documented and analyzed using Pearson and Clair's crisis management

process paradigm. (Pearson and Clair, 1998). A brief reflection on their experiences teaching the
course from February to July 2020 was required of the teaching team members. Once they had

been thematically examined, these were incorporated as outcomes in the (Pearson and

Clair,1998) framework.

There is an improvement in student learning outcomes, according to a study on

accounting issues employing service firm accounting cycle material with the stages: inputting

transactions/documents into general journals (generic entries), and publishing from general

journals to general ledgers. (General Ledger). This development is seen in the proportion of

students who finished both their individual and classical studies. It is evident that a greater

proportion of pupils have finished both their individual and classical studies. Only 35% of the

class had finished their classical education at the pre-cycle stage, or before the activity was

implemented, and the average class value was 63.92.

Shift to Online Learning

 The phenomena of online learning systems have been the method of continuing education

despite the obstacles brought by Covid-19. However, Alshurafat, et.al (2021), explained that it

has brought obstacles in terms of getting back to the customary face-to-face teaching method. It

has been challenging for students to acclimatize to continuing face-to-face classes after using this

style of instruction for more than two years. Online learning is an essential answer for

educational institutions (Alshurafat, et.al,2021) With this in mind, Alshurafat et.al. conducted a

study and looked at the variables that affect how accounting students at Jordanian public

institutions use online learning. According to their study's findings, social trust had a big

influence on how beneficial and simple online education was regarded to be. The study also

demonstrated that organizational concerns are only one aspect of online education, since it also

takes into account technological issues and individual-related issues. (Alshurafat, et.al 2021).

Accounting Course

Accounting courses have been few of the most difficult undergraduate and graduate courses.

The combination of numbers and analysis is a difficult task to do. Moreover, Karababa (2020),

presented that the accounting course is one of the most challenging yet significant courses of

students under the economics and administrative sciences. Because of this concern, perceptions

and attitudes of students regarding this course are negative. With this, Karababa performed a

study evaluating the attitude of students toward this course through the framework of necessity,

anxiety and interest. The result shows that there is a high inverse connection between interest and

anxiety. In addition, the skills needed for the accounting course also impacts the perceptions of
students. According to (Cunha, et.al 2022), Strong transversal abilities, including self-control,

communication, teamwork, and IT competency, are required of accounting students.

Online Accounting Education

Since the Covid-19 pandemic swept the world, online education has become more popular.

Universities and other educational institutions have resorted to this online mode of learning in

order to continue education. The increase of online education has resulted in the problems to be

faced by educators, which is the possibility of compromising convenience for the loss of

integrity and security of the course assessment of students (Ahadiat & Gomaa, 2020). The study

conducted by Ahadiat & Gomaa aimed to assess the accounting educators and their perceptions

on the quality of online accounting learning and find possible ways to improve it. Results show

that course assessments conducted on synchronous meetings are perceived and proven to be

more secure than online mode. This result shows that academic integrity and quality is at risk for

accounting students and faculty due to online education, such as for accountancy courses.
Online learning: Facilitator for an Inclusive and Open Society

In study presented by ( Varma et.al 2022), they explained that online education presents the

possibility of facilitating an inclusive societal development. Online education helps students in

emerging countries to continue their education without thinking of infrastructure constraints. In

addition, this offers efficiency and cost effectiveness, while improving the quality of education.

With this, the researchers presented that there is a relationship between learning performance and

perceived learning along with digital loyalty to the online accounting course. This shows that

online education encourages individuals to learn new things, improve their life quality and

recommend online education to other individuals. This presents and facilitates the inclusiveness

an open society for everyone (Varma, et.al, 2022). In addition, the researchers presented that

online education can facilitate and open the possibility of inclusiveness and open society through

overcoming the limitations of infrastructure constraints and geographical distance, which results

from the scarcity in learning resources.

In addition, according to (Dangaiso, et.al 2022), blended online education has been a trend and

phenomenon globally in the recent world. In emerging countries, e-learning was reactivated to

the demands of covid-19. With this, (Dangaiso, et.al 2022) conducted a study examining the

impact of the quality of e-education on the satisfaction and loyalty of students in a developing

state. The results of the study presented there is a positive relationship between the perceived

quality of e-learning and with student satisfaction. In addition, the researchers presented that

student satisfaction has a positive effect on the loyalty of students in an e-learning mode. This
shows that when a student is satisfied with the quality of the e-learning, there is a lesser chance

for them to commit a dishonest act during online learning. In conclusion, information, system

and service quality has a significant influence towards student satisfaction and loyalty on an

online mode of learning (Dangaiso, et.al, 2022).

Use of Proctoring Services

In addition, the study conducted by (Akaaboune, et.al, 2021) presented that in online courses

such as accounting, remote proctoring services provides instructors with a cost effective and

practical approach in order to lessen academic dishonesty. The Ozarks Technical Community

College defined proctoring services as tests overseen by authorized and neutral proctors who

ensures the identity of people who will be taking a particular test and the integrity of the test

taking environment (Ozarks Technical Community College, n.d.). The study of Akaaboune et.al,

however, presented that the use of proctoring services shows a lower exam performance among

students. The use of proctoring services however presents that there is a consistency with the

reduction of academic dishonesty (Akaaboune et.al, 2021). The results of the study presents an

implication for accounting educators in their strategy of designing accounting courses. With this,

designing accounting courses can be delivered through the method of distance learning approach,

while at the same time, maintaining the rigor and academic integrity demanded by the

accounting course profession.

Related Studies

There are also similar studies regarding this topic. Based on the findings analyzed by

(Varma, et.al 2022), perceived learning serves or has the direct impact to be a mediator on the

relationship among the learning performance and digital loyalty when talking about online

accounting courses. It includes the adaptability skills of every student towards the digital and

online world which are sometimes used as a tool for better and much prepared learning

platforms. Moreover, it includes providing an online education service that focuses on giving

students new integrated and cross-functional skills. Thus, even if the digital world is seen to be

helpful to Varma and his colleagues, discipline and innovation must also take place for better

results in having a more open and accessible society.

Variables such as features and specifications also plays an important role in the effectiveness

of the digital world. It dictates the opportunities that someone can benefit from. In line with this,

the study conducted by (Panjaitan, 2021) reveals that in terms of variables included in digital

loyalty programs, the specifications and features have a positive effect and ensure success on

digital loyalty programs which mediates customer pleasure. It means that the digital world can be

the cause of a more open and satisfied society through training of accountants in digital features.

When lots of products were provided through customer-oriented technology, there will be a

change or increase in the customer loyalty in the middle of dynamic business and marketing

techniques through feature innovation.

Digital world can also be associated with students. According to a study conducted by

(Gisbert and Bullen 2015), if a student does not know how digital technology works, it is

expected that they do not have the ability to think of ways on how to make it safer and more
beneficial to use. The result of their study confirms the myth of the "digital native" stereotype,

but goes further by exposing how students can approach using digital technologies in very

different ways and with very different use profiles. It is very evident in the findings of their study

that being a digitally literate person is as important as the existence of digital technology.

(Keri and Neil 2021) discuss that the use of technology will have other unintended

consequences and side effects, many of which go largely unmentioned in discussions of

technology and education. This is unquestionably the case when it comes to trends that show

how the use of technology can increase disparities between those who are already privileged and

those from less secure backgrounds, or how it can burden teachers with more work while eroding

their professional expertise. Their study proves that status in life also affects the learning

capabilities of students towards the digital world.

Conceptual Framework
Figure 1. Conceptual Framework

Using independent and dependent variable conceptual paradigms is an important aspect of

research methodology essential for understanding the relationships between different variables

and how they impact each other. In this study, the researchers employed these paradigms to

understand better the factors that predict digital loyalty among students taking online accounting

courses. The researcher manipulates or controls an independent variable to see how it affects the

dependent variable. This variable influences or predicts the result. A dependent variable, on the

other hand, is one that is measured or noticed in response to variations in the independent

variable. In the present study, the researchers have adopted an independent and dependent

variable conceptual framework to explore the factors influencing digital loyalty among students

enrolled in online accounting courses. Specifically, the independent variable the researchers have
manipulated is the online accounting course, which predicts the level of digital loyalty exhibited

by the students. Digital loyalty, in this study, refers to the level of commitment and engagement

demonstrated by the students toward the online course. In contrast, the dependent variable in this

study is the level of digital loyalty among the students, which serves as an outcome or result of

the study. This research aims to empirically test a conceptual model that predicts digital loyalty

among students based on various factors, such as course design, instructor support, and

technological quality. By doing so, the researchers intend to improve the effectiveness and

accessibility of online education for all students.

Statement of the Problem

The purpose of this study is to evaluate the online accounting course among De La Salle

Schools in Metro Manila with its digital loyalty for an inclusive and open society.

Specifically, this research was conducted in response to the following questions:

1. What is the demographic profile of the respondents in terms of:

Gender

Age

Education Level

Digital learning platform usage

2. How can the study of online accounting courses be assessed?

 3. Is there a significant relationship among online accounting courses when demographic

profile is concerned?

Research Objectives

There are a number of reasons why determining the school's accessibility while online courses

are implemented, particularly accounting, are accomplished to examine raw and actual results

and effects. These justifications comprise the following:

1. To promote public developments by creating efficient requirements for online courses

that would favorably reflect on the school's credibility and openness.

2. To offer information on the variables and procedures that influence performance levels

and that parties involved and implementers must take into account.

3. To evaluate financing objectives by assessing the degree to which a program or strategy

is having the desired outcomes and, therefore, is justified in receiving financing and

continuing operation.

4. To gather information for future use as a reference and to contribute significantly to the

research being done on online courses now and in the near future.
 While data on online education and its effects on students is already available, there is much

less data showing how easily accessible a given institution is for online education, especially

accounting. Because of this, it can be difficult to gauge how well something works for students

and how it influences how others perceive the school.

These subjects lack information outside of accounting courses as well. A general lack of

evidence exists on the accessibility of the school and online courses and the perception of the

people. As a result, there is a definite need for more studies that are coherently arranged and

available through a massive database.

This study is the first in a sequence that will show the effects of online courses as they are

really experienced, observed, and acknowledged. It looks at how online accounting courses are

being implemented and the variations in how people view the school's accessibility, especially in

terms of their use of digital technology.

Research Hypothesis

General Research Hypothesis: Online accounting courses influence people’s perception of

De La Salle schools’ accessibility, as indicated by the state of their digital loyalty.

Null Hypothesis: There is no significant difference between the people’s perception of De

La Salle schools’ accessibility, particularly in digital loyalty, and the implementation of online

accounting courses.

Alternative Hypothesis: There is a significant difference between the people’s perception of

De La Salle schools’ accessibility, particularly in digital loyalty, and the implementation of

online accounting courses.

Significance of the Study

The study evaluated the online accounting course among De La Salle Schools in Metro Manila

with its digital loyalty for an exclusive and open society designed to provide information and be

used as a learning material in different fields. It will give assistance to the following:

Students. In the end, they will be able to communicate about their experiences and discover

that most of them are comparable. From this study, they may be able to pinpoint people they can

assist or seek for assistance from. They are exposed to these methods of learning; thus, their

experiences will have the potential to make the current system better.

Teachers. The study will provide wide pieces of information to the teachers in terms of

their students’ coping ability. Moreover, it will help them to discover other teaching styles or

methods for their learners to understand better without too much stress. It will be their baseline

to the different abilities of the students in dealing with their academic achievement.
 Parents. Upon reading, they will have an awareness of what their children are going

through in school, either online or face-to-face classes. Also, they can confront them and talk

about the existing problem and their children’s struggles in school. This way, their relationship

with their family will be stronger than before. Children will be more likely to be open to their

parents regarding their problems.

(Place). This study will be a proof of the existing problem in the vicinity. People in the

community, either studying or not, can help the students in their academics upon reading this.

They may guide them on things the learners are having difficulty at. Also, this can be considered

as the students’ way of telling them the things which affect them in their academic performance.

Additionally, this can be used to execute better and effective strategies in terms of helping the

learners in studying. The accessibility of campus will also be exposed to the public.

De La Salle Araneta University. The research study will benefit the school itself. It will be

useful to the faculty of the campus. By this, they can also understand how to interact and

communicate with each other instead of targeting each other’s weaknesses and flaws.

Additionally, this can help the faculty members and administration of the school for the actions

needed in coping up with the different situations faced by the students. Improving the experience

of the students will help build a better image to the public in terms of accessibility and

effectiveness of online courses implementation.

 Commission on Higher Education. Similarly, this study will serve as a way to voice out

every student’s message to the sudden change of the education system. It can be used as a basis

for what to be considered and what to replace in order to make a better solution to every

educational problem which is annually replaced by another worst problem.

Future Researchers. To the future researchers of the problem in the near future, it can be

used as a guide and a proof of the existing problem. Moreover, it will improve, change or give

them knowledge about a certain topic which they conducted. It will help them to carry out their

study better.

Researchers Themselves. The researchers will have a broader idea about the issues tackled

in the study. Additionally, it will enlighten them and fulfill the insufficiency of knowledge within

themselves and their misunderstanding to some perspective. By ways of this, they can help and

improve themselves or better, even to the other people.

Scope and Delimitations of the Study

The study was carried out to evaluate the online accounting course among De La Salle

Schools in Metro Manila with its digital loyalty for an exclusive and open society. Additionally,

it found out the agreement between its profile. The respondents were 300 Students from selected
De La Salle Schools in Metro Manila near De La Salle Araneta University. The researchers

surveyed the learners in person with proper guidance and instruction given.

In connection with this, the data gathered included the student’s profile in terms of their

academic excellence standing. The gathered data in terms of their profile is limited to their

gender, age, education level, location, and digital learning platform usage. These helped the

researchers to extract and limit the data needed to accomplish the project. As the data gathered,

the relationship among the data and the students were imposed.

The study was in quantitative research design combined with a positivist approach and

delimited to those first year to fourth year students from selected De La Salle Schools in Metro

Manila near De La Salle Araneta University who attended online and face to face or blended

ways of learning. only. The researchers acquired the required data via survey questions. This

allowed the researchers to gather data and reach a conclusion.

Definition of Terms

For further and convenient understanding, the following terminologies used in the study

were defined operationally and conceptually using different references:

Blended Learning. Sometimes referred to as "hybrid learning," this form of teaching blends

traditional classroom techniques with online educational resources and chances for online

participation. In this study, blended learning will be taken into consideration while getting

information from respondents who have used this approach.

Digital Loyalty. Making clients feel appreciated by a brand is one of its key focuses, and it

employs cutting-edge methods to guarantee that each customer has a genuinely individualized

relationship with the company. The experiences that students had while taking online accounting

courses will be exposed in this study and how those experiences affected their digital loyalty.

Online Accounting Courses. Given that it relates to accounting, the online course covers all

aspects of accounting. This serves as the independent variable in the study. It will have a

significant impact on the dependent variable and is under the researchers' control.

Online Learning. The term "online learning" describes education that is provided digitally

through some kind of wide range of web platforms and interactive technologies. Due to the

respondents' experience with online learning, it is a factor that will also influence the data that

was collected from them.

Open Society. A culture that emphasizes open communication, religious freedom, and flexible

structures. It allows the person to switch roles and gain the advantages of associated status

modifications. The study will cover the topic of digital loyalty in an open society.

CHAPTER TWO

Methods

Research Locale

This study will be conducted among De La Salle schools in Metro Manila, which is near

De La Salle Araneta University since it will allow researchers to meet the target respondents of

300. It will be enough for the researchers to gather data that are needed from accountancy

students who participate in online curriculum on any platform.

Research Design

This study blended a positivist methodology with a quantitative research strategy. A

similar approach has been endorsed by earlier research conducted in emerging market

environments, such as those by Varma et al. (2018). This cross-sectional quantitative

methodology can accurately forecast DL in a varied and open society.

Respondents of the Study

The respondents of the study would be accounting students from De La Salle Schools in

Metro Manila from first to fourth year who attended online and face to face or blended ways of

learning. All study participants had to have studied or be studying any platform's paid or unpaid

online accounting education.

Research Instrument

This study will collect data by digitally dispersing survey questionnaires through Google

Forms. The modified research tool comes from a study done by Ashish Varma, Daniela Mancini,

Ashwin Anupam Dalela, and Aradhya Varma (2022) entitled “Online accounting courses: digital

loyalty for an inclusive and open society” with a Cronbach’s alpha of 0.850 and the primary

statistical information was obtained using a Likert-type scale to measure and evaluate students'

digital loyalty on a scale from 5 to 1.

(1) is the same as "Strongly Disagree,"

(2) is the same as "Disagree,"

(3) is the same as "Neutral,"

(4) is the same as "Agree," and finally

(5) Strongly Agree is similar to rating five.

Data Collection Procedure

 The following items provide descriptions of the data collection process used in this

investigation.

1. Researchers will look for accountancy students who participate in an online curriculum set up.

Only Lasallian students from Metro Manila are accepted to respond.

2. Respondents must be from the 1st to 4th year of learning.

3. Since it is pandemic, the link of the Google Form

(https://docs.google.com/forms/d/e/1FAIpQLSfEX5sIigcXyspAn2jGTc95m-tN_aIChAYqHruG--
R54A21zA/viewform?usp=pp_url) will be sent to the student via any online platform.

4. In order forresearchers to know and test their digital loyalty, the same set of questions will be sent to
them to assess their answers.

5. The data or their answers will automatically be collected and interpreted by Google Forms.

Statistical Treatment of Data

The researchers will use SPSS software to organize and encode the data they have

collected in order to begin statistical processing of the data. The researchers will utilize

descriptive statistics to arrange and describe the sample data. Several statistical techniques will

be used by the researchers to formulate the results.

 For the purpose of making study-related predictions, regression analysis will be performed.

1.The profile, which comprises the following:

Gender

Age

Education Level

lDigital learning platform usage

Respondent’s location

will be determined using frequency and percentage distribution.

2. This will help in interpreting the digital loyalty of the students.

3. Likert scale will be used on a scale from 5 to 1.

(1) is the same as "Strongly Disagree,"

(2) is the same as "Disagree,"

(3) is the same as "Neutral,"

(4) is the same as "Agree," and finally

(5) Strongly Agree is similar to rating five.

Tables and a narrative will be used to present the research's findings. The data analysis and the

necessary statistical techniques come next.