ACCOUNTANCY, BUSINESS, AND MANAGEMENT

“THE EFFECTS OF ZOOM CLASSES ON ABM 12 STUDENTS’ ACCOUNTING

SKILLS”

A Quantitative Research Proposal presented

to the Senior High School Faculty of

In partial fulfillment of the requirements in

PRACTICAL RESEARCH 2

by

DECEMBER 2021

1
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

TABLE OF CONTENTS

PAGE

Title Page ---------------------------------------------------------------------------- 1

Chapter I - THE PROBLEM AND ITS BACKGROUND

Background of the study ---------------------------------------------------------------------- 4

Statement of the Problem -------------------------------------------------------------------- 7

Hypothesis ---------------------------------------------------------------------------------------- 7

Conceptual Framework ----------------------------------------------------------------------- 8

Scope and Delimitation ----------------------------------------------------------------------- 8

Significance of the Study --------------------------------------------------------------------- 9

Definition of terms ------------------------------------------------------------------------------10

Chapter II - REVIEW OF RELATED LITERATURE

Concept Literature -----------------------------------------------------------------------------11

Related Studies ---------------------------------------------------------------------------------12

CHAPTER III – METHODOLOGY

Research Design -------------------------------------------------------------------------------- 16

Research Environment ------------------------------------------------------------------------- 16

Research Respondent---------------------------------------------------------------------------16

2
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Research Sampling ---------------------------------------------------------------------------- 16

Research Instrument ------------------------------------------------------------------------------ 17

Statistical Treatment ------------------------------------------------------------------------------- 17

Data Collection Procedure ----------------------------------------------------------------------- 18

CHAPTER IV - REFERENCES

References ----------------------------------------------------------------------------------------- 19

CHAPTER V - APPENDICES

Sample Instrument --------------------------------------------------------------------------------- 21

Transmittal Letters --------------------------------------------------------------------------------- 26

Concept Forms ------------------------------------------------------------------------------------- 28

CHAPTER I

3
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

INTRODUCTION

Background of the Study

The use of technology, particularly video conferencing has become increasingly

prevalent in recent years. The pandemic has caused various effects on different sectors

in the society particularly in education. It disrupted the traditional way of learning and

forced the schools to transcend to e-learning/online distance learning through

conducting zoom classes and engaging in different types of e-learning platforms such

as LMS. Without a doubt, the COVID-19 pandemic is a complex event marked by

distress and change, which has an impact on the educational system as well.

Organizational resilience is required in today's schools to function well, not just in times

of crisis, but also in everyday life. While e-learning emerged as the biggest savior in

the aftermath of educational institution closures, it has brought its own set of

challenges especially on the students’ perceived knowledge given how different the

setting is from the traditional face-to-face classes. This set of challenges tests the ABM

12 students to utilize the zoom application well in order to hone their skills in

accounting. Hence, attending zoom classes provides effects on the students’

accounting skills. The fundamental reason for this proposal is that the

researchers themselves experienced having a hard time understanding the lessons in

Fundamentals of Accounting, Business, and Management 2. Zoom lectures are not

enough to fully understand and comprehend the lessons. That is why it would be

relevant to find out in what ways the zoom classes affect the students' acquisition of

skills and knowledge. If accounting education suffers a crisis of conflict, it will have a

4
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

detrimental impact on the future profession of the students. The absence of an

effective learning process as a result of the abrupt transition to e-learning may have

unanticipated consequences that affect the students’ future career options.

This research aims to provide an understanding on the effects of zoom classes

on the ABM 12 students’ accounting skills since the lessons are difficult for the students

to comprehend. Some students struggle with worksheets, and others are unfamiliar with

the accounting cycle. Financial statements, which are essential in making economic

decisions for a business, are also difficult for students to comprehend because they are

still learning the fundamentals of accounting. While there are several foreign and local

literatures on basic accounting, none of which address the impact of zoom lectures on

the accounting skills of Grade 12 ABM students. However, some research mainly

focused on teacher teaching strategies and lecturing issues, but these studies did not

include the effects of zoom in every lesson on basic accounting (Fundamentals of ABM

2). In light of this, the primary goal of this research is to investigate and discover the

effects of zoom held classes on the accounting skills of Grade 12 ABM students. To fill

the gap in this paper previously mentioned, the researchers decided to collect data from

current ABM students at\.

Accounting education is an appealing field of study among young people all over

the world since it is a necessary step in the development of skilled and talented

accountants. It is vital that the accounting skills of the ABM 12 students be developed

and enhanced while they are still in the process of deciding on their future career in

order to fully examine and sharpen their capabilities especially when it comes to

accounting. It is presumed by researchers that such curriculum change and the

5
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

introduction of the ABM specialized subject particularly fundamentals of ABM, have

certain effects among the students through engaging e-learning thus allowing us to

know how current students utilize their participation in Zoom classes and apply it in the

pursuit of their specialized subject. Hence, this study is relevant to have an in-depth

understanding on how the teacher's efficacy on conducting zoom classes and utilizing

the app affects the accounting skills of the ABM-12 students.

Statement of the Problem

The main objective of this research undertaking is to find out the different effects

of having zoom classes in specialized subjects on the accounting skills of students and

to determine and classify if those effects are positive that it improves their skills or

negative in which their skills seems to downgrade.

Moreover, the study attempts to answer the following sub-problems:

1. What is the extent of understanding and knowledge of the students on their

Fundamentals of Accountancy, Business, and Management 2?

2. What are the effects of zoom on the accounting skills of the Grade 12 ABM

students?

3. Based on the result of the study, what recommendations can be made?

Statement of Hypothesis(es)

H1: The use of Zoom and the teacher's self-efficacy in executing the lectures have

effects on the students' accounting skills.

6
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

H2: The use of Zoom and the teacher's self-efficacy in executing the lectures have no

effect on the students' accounting skills.

Conceptual Framework

Independent variable Dependent Variable

• The Efficacy of zoom app

ABM 12 Students’
in conducting classes
accounting skills
• The teacher’s selfefficacy
in executing the lessons

Figure 1.1

The efficacy zoom app and the teacher's lecturing styles are the independent variables

while the ABM 12 students' accounting skills is the dependent variable.

Scope and Delimitation

The study focuses on positive and negative effects of zoom on the accounting

skills of the ABM 12 students.

7
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

The study is delimited only on ABM students in for easy data access. The

researchers choose ABM students from the mentioned school as the respondents

because the group can apply the skills which are the accounting skills that are appropriate

to their chosen strand. Their knowledge and interest in zoom classes can help to obtain

one of the effects it may value that will greatly help the researchers in obtaining accurate

data for the study and attaining the study's objectives. However, this study is weakened

due to lack of other information from outside sources of. To address this, next studies

should include more schools particularly from The City of Maasin in order to gather and

present more data.

The researchers allotted a one-week time frame for the collection of data in order

to have enough time to send and present the prepared survey/questionnaires in having

exact thirty (30) respondents to be asked through random sampling.

Significance of the Study

This study is significant especially in the field of education. This study will be

conducted to justify the effects of zoom classes to the students’ accounting skills. It will

give the teachers, students, and other beneficiaries the knowledge about the positive and

negative effects and as well as give them gist on what are the possible solutions in

addressing problems related to the subject matter. If the pandemic continues this study

will be able to provide an assessment whether Zoom classes are good alternatives to the

traditional way of conducting classes. It is greatly significant to the following:

8
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

· ABM Students – They will benefit from this study because they will be aware of their

progress and development on their accounting skills based on what they have learned

from attending Zoom classes. They will also be able to plan their course of actions in

their future career according to their performance on their accounting subject.

· Teachers – They will benefit from this study because they will be able to assess

their efficacy in teaching. In addition, it will allow them to utilize their sources, as well as

to improve or fill in gaps in their ways of teaching.

· Future Researchers – They will benefit from this study because they can use this

study as one of their guides in conducting their own studies. The information and

knowledge they would get from this study will provide ideas on what to study and

discover further for their own research.

Definition of Terms

ABM Students. It refers to the students who are enrolled in the academic track that

focuses on Accountancy and Business Management.

9
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Accounting skills. This refers to the abilities that includes basic accounting and enables

one to manage different financial transactions correctly and appropriately, analyze

financial information, and prepare financial statements.

E-learning. This is a learning strategy that is focused on formalized instruction while also

incorporating technological resources.

Zoom. It is a video conferencing tool that allows instructors and students to meet online

synchronously using a personal PC/laptop or cell phone and even with or without video.

CHAPTER II

Review of Related Studies

Conceptual Literature

Even before the pandemic, teachers used a variety of tools and social media to

teach. According to Rosenberg and Astrakhan (2017), social media is the result of a

10
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

significant internet revolution, so Zoom can be classified as a type of social network and

social media platform. Using web-based tools, one can create a limited or public

personal information profile, publish a variety of content, and communicate with other

network members (Cole and Lev-On, 2014 and Schwartz et al., 2017). Moreover, Zoom

was established by Eric Yuan in 2011. A term paper written by Derar Serhan (2020) is

one of the articles that has piqued the interest of researchers. It stated that during the

Covid-19 pandemic, most government agencies, universities, non-profit organizations,

and individual people chose Zoom as one of their primary means to continue operating.

It is a web-based collaborative video conferencing tool that offers high-quality audio,

video, and screen sharing, making it ideal for virtual conferences, online lectures, virtual

meetings, webinars, and other events. According to Prasetya & Mahmudah (2021), the

use of zoom as an educational tool could be effective or ineffective depending on a

number of factors such as course design, teaching presence, and the quality of

interactions between the teacher, students, and content.

The primary goal of Fundamentals of Accountancy, Business, and Management

is to teach students the fundamental concepts and principles of bookkeeping as a first

step toward a career in accounting. The main goal of Fundamentals of Accountancy,

Business, and Management, according to Urquiza and Usabiaga (2015), is to make the

students understand the fundamental accounting concepts and principles, as well as

develop the ability to perform basic accounting financial transactions and prepare

financial statements necessary for the subject's accomplishment. Learning accounting

professional subjects is not the same as reading a novel, memorizing facts, or even

mastering accounting terminologies (Mercado et al., 2016). This is why the topic is

11
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

difficult and very challenging one. It is one of the most challenging subjects in Senior

High School, as well as one of the major subjects and building blocks of the ABM

strand. Because of the subject's complexity, most students have struggled to grasp the

lessons especially if the discussion is done through a Zoom meeting and not on the

usual traditional face-to-face classes.

Related Studies:

Basic Accounting courses (FoABM I/II), which are included in today's k–

1curriculum, push learners to understand Basic Concepts, Principles, and Framework

necessary for learning for those who took ABM strand. Results from Southeast Asian of

science technology research survey (Martin Jr, N. A., Patacsil, D., Retuerne, R., & Gali,

D. (2020) says that Abm learners can acquire the minimum skills of accounting cycles

but failed to acquire the other essential skill, hence it could successfully distinguish the

objectives if the teacher ensuring that all students have a thorough understanding of the

core accounting cycle before moving on to another learning competency. The overall

Accounting skills of Grade 12 students were found to have a computed overall weighted

mean of 3.51 and a descriptive equivalent rating of Moderately Agree (MA) exclusively

under the Accountancy, Business, and Management strand. The respondents are solely

from grade 12 ABM students, the total enumeration approach was used to determine

the total sampling. It was divided into two sections, There were thirty- three (33) learners

in section ABM 12 A and thirty-six (36) in section B in ABM 12 at the time of data

collection, for a total of sixty-nine (69) respondents. Based on the results, the learners

did not achieve a strong agreement rating in obtaining basic accounting skills.

12
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Moreover, HyeJeong Kim (2020) conducted a study titled The Efficacy of Zoom

Technology as an Educational Tool for English Reading Comprehension Achievement

in EFL Classroom aimed at how real-time remote video education with zoom affects

students. The investigator studies on how effective zoom video lectures are. Consider

supplementing them by conducting a survey of learners' thoughts and satisfaction with

zoom video. A questionnaire was distributed to gather and assess learners' opinions

since this study was designed to assess learners' perceptions. With the experimental

group, a survey-based questionnaire was administered to ascertain learners'

satisfaction and opinions about Zoom video lectures. The results of the surveyed

questions “ How satisfied are you with the Zoom video lectures?” was partially answered

on a scale. It pointed out to the 70% of participants who answered, they were

“Very Satisfied” (12 students, 24%) and “Satisfied” (23 students, 46%) with Zoom video

lectures. For another survey that was responded to, the result consisted of a variety

level of satisfaction of zoom meetings. (20%), "self-directed learning" (11.4%),

"comfortable interaction" (14.3%), "ease of access" (17.1%), "ease of searching for

information" (22.9%), and others (14.3 %t ). In overall results, it was concluded and

demonstrated that real-time zoom video lectures have a positive impact on knowledge

and experience of students in EFL classrooms.

Additionally, Rome B. Moralista, Ryan Michael F. Oducado (2020) also conducted

a study of the faculty members’ perception in State College in the Philippines. Their

research findings were to determine how professors in a state-funded college in a

developing country felt about online education before classes started during the

COVID19 epidemic. The Philippines was one of the countries with slow internet

13
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

connection, thus it was an opportunity for the researchers to conduct a study regarding

this subject. They were able to choose 27 respondent faculty members in the State

College in the

Philippines which is more or less 50% of the total sampled population. The results of the

participants who responded that the majority had intermediate computer competency

(77.8 %) but no experience with online teaching (70.4 %). It was also shown that few of

the faculty members had reliable internet connection (14.8 %), and more than half spent

1 to 5 hours per day on the internet (66.7 %). Smart phones (88.9 %) and laptop

computers (70.4 %) were the most common devices used to connect to the Internet. It

was also shown that faculty were unsure whether students in online education classes

would receive lower grades (M=2.96), whether their lectures could be replaced by

technology tools (M=3.19), and whether teaching online would have an impact on their

face-to-face courses and instruction (M=2.93). On the other hand, the faculty agreed that

in online learning environments, students learn less (M=3.52), there is less

studentteacher interaction (M=3.67), and student communications appear to be

impersonal and lacking of interaction (M=3.85). Hence, they concluded based on the data

collection that faculty members also perceive that online education is somewhat

challenging and difficult in the online education setting.

14
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

CHAPTER III METHODOLOGY

Research Design:

The researchers will use a descriptive survey design. The main aim of this research

design is to understand the research problem clearly. This will enable the researchers to

only observe and collect valid & reliable responses, and analyse them accordingly.

Research Environment:

(CM) is an institution located at P. Kangleon St., Maasin City, Tunga-Tunga, in front of

EASTWEST BANK and between LANDBANK and the DBP (Development Bank of the

Philippines).

15
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Research Respondent

The respondents of the study are the Grade 12 ABM students of the senior high

school department of for the school year 2021-2022. Thirty (30) respondents will be

chosen through simple random sampling.

Research Sampling

The researchers utilized simple random sampling. A simple random sampling is a

sample that is chosen randomly, merely by chance. The researchers used this sampling

method to obtain random sampling in ABM 12 students. The researchers used a

descriptive method that requires gathering data and data analysis about the Effect of

Zoom Classes on ABM 12 Student's Accounting Skills.

Research Instrument

The researchers used a survey questionnaire created from Google Forms to

collect data that is essential in their study. The method that was drawn out based on the

study about the Effects of Zoom Classes on ABM 12 Students’ Accounting Skills in

preparing the instrument and designing the data collection were considered. The

researchers conducted surveys and interviews through questionnaires and

observational methods to find out the effects of zoom classes on the students’

accounting skills. Ten questions are included in the study in which each item must be

answered.

16
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Statistical Treatment

After collecting the data needed for the study, the researchers will apply the

coding system in order to generate and obtain numerical data. Since the study is

quantitative, numerical data are important and useful for the study. In addition, the

researchers will utilize simple descriptive statistical techniques which include measuring

the frequency of distribution, central tendency (mean, median, and mode), and standard

deviation. They believe that the said techniques or methods will provide much

information that will be of use to the study, particularly in the interpretation and

presentation of data.

Data Collection Procedure

Prior to the conduct of a survey, the researchers prepared a questionnaire made

through Google forms. The researchers made sure to prepare all the instruments in

collecting data since this will support the study. The researchers will ask 30 Grade 12

Senior High School Students on the ABM strand from to answer the survey. The data

will be gathered through the survey interviews and observational method. The

respondents are required to answer the questions truthfully in the survey.

17
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

CHAPTER IV

REFERENCES

Astrakhan, K., Rosenberg, H. and Schwartz, B. (2017). The walls of education have

fallen into the net? Teachers, students and social networks. Raanana, Mofet Institute.

Kim, H. (2020). The Efficacy of Zoom Technology as an Educational Tool for English

Reading Comprehension Achievement in EFL Classroom. International Journal of

Advanced Culture Technology, 8(3), 198-205.

Martin Jr, N. A., Patacsil, D., Retuerne, R., & Gali, D. (2020). Enhancing The

Accounting Skills of Grade 12 Accountancy, Business and Management Learners in

Don Eulogio de Guzman Memorial National High School. Southeast Asian Journal of Sc

and Technology, 5(1).

Mercado, C. I., Bayugo, E. M., Leynes, Z. S., Lontok, C.

18
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

B.,Medilla, D. M., & Manongsong, J. L. (2016). Accounting students' learnin

g satisfaction of professional subjects as basis for continuous improvement, 3(1), 99–

109. Retrieved from http://oaji.net/articles/2016/17101465285276.pdf

Moralista, R., & Oducado, R. M. (2020). Faculty perception toward online education in

higher education during the coronavirus disease 19 (COVID-19) pandemic. Available at

SSRN 3636438.

Murad, T., Assadi, N., & Ibdah, M. (2021). Student teachers’ perspectives on teacher

training and distance learning. International Journal of Studies in Education and Science

(IJSES), 2(1), 1- 17.

Serhan, Derar. (2020). Transitioning from face-to-face to remote learning: Students’

attitudes and perceptions of using Zoom during COVID-19 pandemic. International

Journal of Technology in Education and Science 4 (4), 335-342.

https://tinyurl.com/bdepx7t8

Prasetya, PL., Mahmudah, FN., (2021) Mathematics Learning Using Zoom Cloud

Meeting During the Covid-19 Pandemic. Pedagogik Journal of Islamic Elementary

School 4 (1), 45-58, 2021. https://tinyurl.com/2p9eam44

19
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

CHAPTER V Appendices

Sample Instrument

Greetings!

We are the Grade 12 students of who are taking up

Accountancy, Business and Management. Presently, we are conducting a study

entitled “The Effects of Zoom Classes on ABM 12 Students’ Accounting Skills”, as a

partial fulfilment for Practical Research II.

Direction: Put check ( / ) in your designated answer in the space provided.

Strongly Disagree Neutral Agree Strongly

Disagree (2) (3) (4) Agree

(1) (5)

I can effectively ask

questions to the teacher

about the discussion
through zoom classes

I can easily interact with

my classmates through
Zoom classes
Our internet connectivity
is slow to attend Zoom

20
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

meetings, so I seek

guidance from Goo gle

and YouTube, etc

I prefer zoom classes -

than the traditional face

to-face classes.

I understand the lessons

more on zoom classes
There is a lack in
ween s
communication bet
me and my teacher
whenever I have
concerns.

I feel like some teachers

have enough time to

discuss some lessons
that need more
clarifications.

Our house is situated in

an area where the signal
and internet connection is
weak so attending Zoom
Classes is hard for me.

I can easily perform

21
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

activities relating to
Accounting since I am
able to attend the Zoom

Meetings and I can

understand the
discussions.

I am able to understand
the lesson by self-study,
rather than attending
Zoom Classes

Part II: Assessment of Learning

Strongly Disagree Neutral Agree Strongly

Disagree (2) (3) (4) Agree
(1) (5)
1. I try to answer on my
own rather than copying
from my classmate's
works.

2. I anticipate our
specialized subject's
zoom meeting. 3. I
always participate in the
weekly zoom meeting.

22
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

4. I find it hard to analyse

business transactions

5. I find it hard to

determine what accounts

should be used in
journalizing business
transactions. 6. I don't
know when to debit and
credit accounts

7. I find posting accounts

on the Ledger a difficult
task to do.

8. I find it hard to

backtrack on the Ledger

to compute for the correct

Trial Balance

9. I find it difficult to
create adjusting entries
and make a 10-column
worksheet.

23
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

10. It's hard to balance

the statement of financial
position.

11. I find it difficult to

distinguish real accounts
from normal accounts.

12. I don't know how to

perform and complete the
accounting cycle

13. I am capable of
understanding the
accounting lessons on
my own and analyzing
the business transactions
easily without having the
need to attend zoom
meetings.

24
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

14. I know how to

maneuver Microsoft
Excel and other
softwares necessary for
accounting.

15. I don't know anything

at all about accounting

cycle.

In what range does your grade in Fundamentals in ABM 2 belong?

o 70-79 o

80-89 o

90-100

25
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Transmittal Letter

December 13, 2021

Grade 12 ABM Advisers

Dear Ma'am/Sir

Greetings,

We, Grade 12 ABM students of, are conducting a study entitled “The effects of

zoom classes on ABM 12 Students’ Accounting Skills” as partial fulfillment of the

requirements for the subject Practical Research 2.

In accordance with the study, we ask that you will grant us permission to distribute

online survey questionnaires among Grade 12 ABM students’ participants. It is assured

that all information gathered from you will be kept strictly confidential.

The proponents guarantee that ethical protocols will be strictly followed in the data

collection and analysis processes. We are looking forward to a positive response on this

matter.

26
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

Sincerely,

Noted by,

Consent Form

To the Respondents

Greetings!

We are the grade 12 students of who are taking up Accountancy, Business and

Management. Currently, we are conducting a study entitled “The Effects of Zoom Classes

on ABM 12 Students' Accounting Skills”, as a partial fulfillment for Practical Research II.

27
 ACCOUNTANCY, BUSINESS, AND MANAGEMENT

In this regard, we respectfully request that you take the time and effort to respond to the

following questions, which are both helpful and necessary for the study's completion. It

is guaranteed that all information obtained from you will be kept with utmost

confidentiality. Your positive response to this request will be a significant contribution to

the study's success, and it will be truly appreciated.

Thank you so much!

Sincerely,

The Researchers

28