LEVEL OF ACADEMIC PERFORMANCE OF THE ACCOUNTANCY

STUDENTS DURING REVIEW CLASS

A Thesis

Presented to

the Faculty of the Commerce, Secretarial, and Accountancy

College Department

Saint Louis College

City of San Fernando, La Union

In Partial Fulfillment

of the Requirements for the Degree

BACHELOR OF SCIENCE IN ACCOUNTANCY

by:

ELIZABETH R. FLORES

OLIVER V. FLORES JR.

AR JHAYL NICO B. FONTANOS

ERIANNE VYNSCENT M. FRANCO

CYRILL ANNE O. FULLO

October 2023
 INDORSEMENT

This thesis entitled, LEVEL OF ACADEMIC PERFORMANCE OF THE

ACCOUNTANCY STUDENTS DURING REVIEW CLASS, prepared and

submitted by ELIZABETH R. FLORES, OLIVER V. FLORES JR., AR

JHAYL NICO B. FONTANOS, ERIANNE VYNSCENT M. FRANCO, and

CYRILL ANNE O. FULLO, in partial fulfillment of the requirement for the

degree BACHELOR OF SCIENCE IN ACCOUNTANCY, has been

examined and is hereby recommended for acceptance and approval for

Oral Examination.

This is to further certify that ELIZABETH R. FLORES, OLIVER V.

FLORES JR., AR JHAYL NICO B. FONTANOS, ERIANNE VYNSCENT
M. FRANCO, and CYRILL ANNE O. FULLO, are ready for Oral
Examination.

MARK ANTHONY D. LATOJA, Ph.D.

Adviser

This is to certify that the thesis entitled, LEVEL OF ACADEMIC

PERFORMANCE OF THE ACCOUNTANCY STUDENTS DURING
REVIEW CLASS, is hereby recommended for Oral Examination.

__________________________________________
Chairperson

________________________________ ________________________________

ii
Member Member

iii
 APPROVAL
Approved by the Committee on Oral Examination with a Rating of ____%
on __________(date)
____________________________
Chairperson

____________________________ ____________________________
Member Member

________________________________________________________________________

Accepted and Approved in partial fulfillment of the requirements for the

degree of Bachelor of Science in Accountancy.

CAROLINE G. PAJIMOLA, Ph.D.

Dean, College of Commerce, Secretarial, and Accountancy
Saint Louis College
City of San Fernando, La Union
________________________________________________________________________

This is to certify that ELIZABETH R. FLORES, OLIVER V. FLORES JR.,

AR JHAYL NICO B. FONTANOS, ERIANNE VYNSCENT M. FRANCO,
and CYRILL ANNE O. FULLO have completed all academic requirements
and passed the Comprehensive Examination for the degree Bachelor of
Science in Accountancy on ___________ with a grade of ____%.

CAROLINE G. PAJIMOLA, Ph.D.

Dean, College of Commerce, Secretarial, and Accountancy
Saint Louis College
City of San Fernando, La Union

iv
 ACKNOWLEDGMENT

The researchers would like to express their deepest and sincerest

gratitude and appreciation to the following persons who have supported

and contributed to make this research study possible.

To God Almighty, the source of all wisdom and knowledge, for giving

the researchers strength and patience throughout this research journey.

To their research adviser, Dr. Mark Anthony D. Latoja, for being

approachable and for his invaluable guidance, and mentorship to the

researchers throughout every phase of this study.

To Dr. Caroline G. Pajimola, the Dean of Commerce, Secretarial, and

Accountancy Department, for showing her support and words of

encouragement for the completion of this study.

To the Research Committee, for sharing their time, effort,

knowledge, and commitment that contributed to the improvement and

betterment of the study and the researchers.

To the institution, Saint Louis College, for their warm welcome and

embrace and for being the second home of the researchers that without it

they can never become who they are today nor even start the journey of

this study.

To their beloved families and loved ones, who supported financially

and for showing unwavering support to strengthen, motivate, and inspire

the researchers to push through with their research study.

v
 To their friends and colleagues, for giving unending support,

determination, comfort, and motivation to finish the study.

And lastly, to their participants who volunteered their time and

efforts, and trusting the researchers by providing the information, which

helped in attaining the objective of this study.

- The Researchers

vi
 DEDICATION

We dedicate this thesis first and foremost to Almighty God.

We also dedicate this thesis to our families, friends, and our dearest

adviser for the unwavering support, encouragement, and belief in our

abilities to conduct this study.

vii
 THESIS ABSTRACT

Title: LEVEL OF ACADEMIC PERFORMANCE OF

THE ACCOUNTANCY STUDENTS DURING
REVIEW CLASS

Total No. of Pages: 61

Total No. of Text Pages:
Author:
61
ELIZABETH R. FLORES
OLIVER V. FLORES JR.
AR JHAYL NICO B. FONTANOS
ERIANNE VYNSCENT M. FRANCO
CYRILL ANNE O. FULLO

Adviser: MARK ANTHONY LATOJA, Ph.D.

Institution: Saint Louis College

Location: City of San Fernando, La Union

Keywords: level of academic performance, accountancy

students, review class, profiles, review
method

Abstract:

The study’s objective is to determine the level of academic

performance of the accountancy during review class as the basis for

crafting an action plan about academic performance.

Specifically, this study seeks to find the profiles of the accountancy

students in A.Y. 2019-2020 to A.Y. 2022-2023 in terms of age, gender,

number of times in taking the review class, review method, review hours

and study habit; the level of the academic performance of the

respondents in terms of review method: face-to-face, online and hybrid;

viii
significant difference between the profiling and the review method of the

respondents to their academic performance during their review class;

and recommendations to improve the performance of the accountancy

students during their review class.

ix
 TABLE OF CONTENTS
Page
TITLE PAGE………………………………………………………………… i
INDORSEMENT……………………………………………………………. ii
ACKNOWLEDGMENT...………………………………………………….. iii
DEDICATION……………………………………………………………….. v
ABSTRACT………………………………………………………………….. vi
TABLE OF CONTENTS…………………………………………………… ix
LIST OF TABLES…………………………………………………………… xi
LIST OF FIGURES…………………………………………………………. xii
CHAPTER
I. INTRODUCTION

Background of the Study……………………………………….. 1

Theoretical Framework………………………………………….. 10
Conceptual Framework…………………………………………. 14
Literature Review…………………………………………………. 17
Statement of the Problem………………………………………. 26
Hypothesis…………………………………………………………. 27
Importance of the Study………………………………………… 28
Definition of Terms………………………………………………. 29

x
II. METHOD AND PROCEDURES

Research Design………………………………………………….. 34
Locale and Population...………………………………………… 35
Instrumentation and Data Collection………………………... 36
Validity of Questionnaire……………………………………….. 37
Tools for Data Analysis………………………………………….. 37
Data Categorization……………………………………………… 38
Formulation of Inventory Management Guide…………….. 39
Ethical Considerations………………………………………….. 39

xi
 LIST OF TABLES
No. Title Page
1 Population of the Total Respondents 36

xii
 LIST OF FIGURES

No. Title Page

1 Research Paradigm 16

xiii
 14

CHAPTER I

INTRODUCTION

Background of the Study

Student academic performance is a measurement of a

student’s achievement in his education and a product of his learning. A

good academic performance is a good indication that a student is doing a

great job studying. It provides high morale upon graduating and helps

the students to have confidence and high self-esteem.

According to Tadese et al., (2022), learning is a drawn-out and

challenging journey through life; gaining knowledge, attitudes, values,

and skills through education is not a simple undertaking. Students are

required to devote a significant amount of their time to studying, and

they must graduate with respectable grades. The degree to which a

student, instructor, or institution has met their short or long-term

educational objectives can be referred to as academic performance or

achievement, and it is assessed by continuous assessment or cumulative

grade point average (GPA).

An example of a student’s short-term objective is to improve his

current academic performance. On the other hand, his long-term

objective is to graduate. Currently, there are a lot of courses to study

 15

around the world which includes courses with licensure or board

examination. In the Philippines, not all courses have licensure or board

examination. There are specific courses that have this which includes

Bachelor of Science in accountancy, engineering, architecture,

criminology, dentistry, law, medicine, nursing, pharmacy, psychology,

education, and more. Taking licensure or board examination requires a

lot of preparation and commitment. One of the preparations is intensive

review of the topics that might come out in the board exam

questionnaire.

Moreover, intensive review of the topics and attending review

classes is a must before taking the licensure examination. According to a

study conducted by the University of the Philippines College of Education

(UPCED), learning can be delivered using a variety of modalities, namely

face-to-face instruction, remote learning, and blended learning, which is

a combination of the first two. Remote learning that employs both high

(digital) and low (analog) technologies can support education programs in

the absence of or in combination with face-to-face interaction. In relation

to review and review classes, it can also be administered through face-to-

face instruction, remote/distance/online learning, and blended learning.

According to the study of Awal Kurnia Putra Nasution et al 2021,

face-to-face learning is learning in class that relies on the presence of

 16

teaching lecturers to teach in class, on face-to-face learning, students are

involved in spontaneous verbal communication in a permanent physical

environment. Face to face learning or also often referred to as traditional

learning, is learning that is centered on lecturers who are a source of

knowledge, students have little involvement (C. M. Tang, 2013). Face-to-

face learning provides benefits like, encourages and helps social skills,

real-time interaction with other learners/reviewees which promotes

collaborative learning, increase learning/reviewing effectiveness because

of lack of distraction, and encourages critical thinking and teaches

accountability and responsibility My Path Education (2022).

Online learning on the other hand, is the use of the Internet to

access learning material; to interact with content, instructors, and other

students; and to get support throughout the learning process, to gain

knowledge, to build personal meaning, and grow from learning

experiences. Online learning is more concerned with communication

media created by technology, not the technology products themselves, for

example computer-based communication networks Awal Kurnia Putra

Nasution et al., (2021). According to Drexel University School of

Education the following are the advantages of online learning; flexibility,

reduced costs, more free time, increased course variety, personalized

 17

education, enhanced time management skills, immediate feedback, and

repeated access to course materials.

Combining the characteristics of online and face-to-face learning

there’s that so-called blended learning. According to Walsh (2005)

blended learning is learning that uses two or more different learning

methods, a combination of combinations such as: combining face-to-face

learning with online learning, combining online learning with access to

trainers or faculty members or combining simulation with structured

learning. Moreover, blended learning is a combination of different

training media (technology, activities, and types of events) to create an

optimal training program for a specific audience, the term "mixed" means

that training led by traditional instructors is complemented by other

electronic formats. Mixed learning programs use various forms of e-

learning, perhaps complemented by instructor-led training and other

direct formats Bersin (2004). Furthermore, blended learning gives

students a positive learning experience and results in higher student

achievement Rozeboom (2017).

From the past years, unforeseen events gave birth to a new normal

system of living which impacted the different social structures of a

society. The educational structure is one of the structures which was

greatly affected by the pandemic. According to UNESCO, more than 1.5

 18

billion students were affected in which 24.9 million of them are Filipino

students. Schools are closed and schooling was stopped for the safety of

the students, teachers, and other stakeholders. As a solution to this,

traditional learning or face-to-face learning switches to online and

blended learning. Comparing the three learning/review modalities

namely, face-to-face, online learning, and blended learning, some say

that there’s a difference when it comes to switching from face-to-face

learning to online learning and blended learning. Some say there’s no

difference.

According to the study of Faidley (2018), there is a significant

difference in the performance of accounting principles students taking

face-to-face class and an asynchronous online class. It was stated that

students from face-to-face classes on average scored higher in Principles

of Accounting than students from asynchronous online classes.

Similarly, a study by Nasution et al., (2021) shows that face-to-face

learning is very superior compared to blended learning. Also, according

to Fenouillet and Kaplan, academic success of students who took their

courses entirely at a distance is not as good as that of on-campus

students. These studies show that there is a significant difference

between face-to-face learning and online and blended learning, also

 19

stating that face-to-face learning has an edge compared to online and

blended learning.

On the other hand, according to Mandasari (2020), online learning

has a positive impact on students’ academic performance in terms of

learning motivation, learning achievement, and learning engagement.

Similarly, a study by Suresh, Vishnu Priya, and Gayathri (2018) shows

that e-learning (online learning) has a positive influence on the academic

performance of undergraduate students. It was also concluded by

Suresh, Saxin, and Cheng, (2022) that e-learning is positively and

significantly related to academic performance. According also to Fatzel et

al., 2021, accounting students performed much better academically

during ODL (open and distance learning) as compared to the F2F (face-

to-face learning) semester. This is evident in the total number of students

who scored the top grades in the overall FAR courses as well as the

students’ improved GPA.

However, according to Namsook et al., there is no significant

difference in student achievement between ODE (open distance

education) and F2FE (face-to-face education). Similarly, according to

Zhigang et al., students in blended learning environment perform at the

same level as the students in the traditional face-to-face teaching model.

 20

According also to the study of Charlotte Neuhauser, equivalent learning

activities can be equally effective for online and face-to-face learners.

BS in accountancy for instance, has CPALE (Certified Public

Accountant Licensure Examination) or LECPA (Licensure Examination

for Certified Public Accountants). According to Alfordy and Othman

(2021), the overall performance of students taking accountancy

principles courses is primarily skewed to low performance. With this,

CPALE is considered as one of the toughest board examinations in the

Philippines with a passing rate of 30.36% last May 2023, Manila Times

(2023). As a consequence, the academic performance of accounting

students has become a crucial issue since academic failure reduces the

number of students who succeed through to the professional level in

addition to the emotional and financial expenses of the students Gracia

and Jenkins (2003).

In order to generate competent professional accountants who can

make a constructive contribution to the profession and to society

throughout their lives, the BSA program strives to cultivate the attributes

that will improve students' professional abilities (BSA Manual, 2012).

Statistically, the academic performance ratings of the BSA students were

found to have a significant positive relationship with their CPA Board

Examination Performance Rating. Colleges developed several procedures

 21

and academic policies, such as the retention policy and the qualifying

examination, in order to meet the standards of the CHED, notably with

regard to the CPA board examination performance of the BSA graduates.

According to Davis (2014), these regulations give students a minimal set

of requirements that they must follow while pursuing their goals. These

requirements are typically established by the professors who are in

charge of teaching the student's chosen major at their level. These give

students parameters that they can use to determine whether a program

is a good fit for their skills. In order to increase the likelihood that

students will pass the CPA board test, the program uses these as an

instrument to encourage them to work harder in all of their key courses

in accounting and to perform better academically.

Moreover, the formulation and strict implementation of a

comprehensive accounting review and enhancement program, revisiting

the curriculum and the academic policies of the College, and inviting

accounting professors from other State Universities and Colleges (SUCs)

to be the resource persons during the review classes are highly

recommended. BS in Accountancy is a board course program that

requires a great deal of effort and determination to comply with the

requirements, and in order to become a graduate of this course, students

must pass the review class offered by the institution.

 22

Additionally, accountancy students prepare for the review class

using a variety of strategies and techniques. The CPA exam demands

study skills, test-taking skill sets, and other qualifications. Successful

candidates are well-prepared, confident, self-disciplined, and motivated,

these include using a variety of strategies and techniques in preparing

for the review classes. Kollar and Williams (2017) examined the impact of

classroom review courses on CPA exam scores. Kollar and Williams

(2017) also saw the importance of classroom review courses. There are

studies concluded that pre-examination interventions, previews, and

tutorials were effective approaches to improve student learning,

retention, and critical thinking, and key classroom activities to improve

student performance, Becker (2013); Sargent et al., (2011); Young and

Warren, (2011); Randolph (2020); Terblanche and de Clercq (2020).

Thus, it was important to recommend that teachers consider adopting an

approach that facilitated the examination of students’ preparation with

pre-examination reviews and other learning interventions (tutorials).

One of the colleges offering a Bachelor of Science in Accounting in

the city of San Fernando, La Union, is Saint Louis College, also known as

the Beacon of Wisdom in the North. The accounting program at Saint

Louis College seeks to give students the foundational information,

abilities, values, and attitudes they need to succeed in the accounting

 23

field. Saint Louis College provides a quality review class for the

preparation of the Certified Public Accountant Licensure Exam (CPALE)

for 4th-year accountancy students. Refreshing the student's knowledge

and comprehension of a subject is the objective of the review class in

order to get them ready for an upcoming examination.

Furthermore, to help the students perform better in the actual

examination, a mock board is being practiced by Saint Louis College

(SLC). A high score on mock board exams is frequently used as a

performance indicator for students, so it's important to determine

whether passing the CPA licensing exam can be predicted by a high score

on these exams. Mock board exams are frequently given by academic

institutions as licensure exam preparation. In the Academic year 2021-

2022 review class, a total of 39 out of 49 students passed the review

class. The passing rate for the review course at Saint Louis College

during the previous academic year indicates how some students

performed exceptionally well academically while others struggled in the

review class. The result prompted the researchers to conduct a study

and identify the level of academic performance of accountancy students

in their review class.

Theoretical Framework
 24

This study is anchored on three theories that served as its

foundation. These are the Theory of Academic Achievement,

Connectivism Theory, and Constructivism Learning Theory.

The Theory of Academic Achievement proposed by Walberg (2005)

was chosen as one of the basis of the study. Most research has focused

on student and faculty interactions in the classroom context Astin

(1993); Kuh and Hu (2001). Few studies, however, have examined the

relation between student-faculty interaction outside of the classroom and

student involvement in learning Kuh (2001). Determining whether faculty

or the student have an impact on student overall academic performance

is important. Additionally, it is important to consider students’

involvement in learning (e.g., working on independent projects,

discussing coursework with other students, studying with other

students), as it plays a key role in students’ academic achievement. Since

faculty provide the student with learning materials, the student has a

responsibility of completing the required activities so as to realize an

improved understanding of the subject matter.

This theory is connected in this study since the traditional face-to-

face learning increases the social interaction of other students and

lecturers. Students interact with their fellow students and teachers more,
 25

increasing engagement and collaboration, which can improve the

academic performance of the students.

Another theory considered in this study is Connectivism whose main

proponents are Siemens and Downes (2005). This theory is characterized

as a reflection of the society that is changing rapidly due to increasing

advancements in technology. Through collaboration, learners can acquire

viewpoints and diverse opinions in order to make critical decisions.

Learners can also remain current on any topic through the connections

they have created. In the context of the study, connectivism explains how

internet technologies have created new opportunities for people to learn

and share information across the World Wide Web. These technologies

include Web browsers, email, wikis, online discussion forums, social

networks which are utilized by learners. With the online mode of

teaching and learning during this unprecedented time, teachers and

learners connect and learn from one another across the world wide web.

According to Connectivism Learning Theory, the use of digital technology

aids in problem solving and, as a result, increases the learner's

understanding of what is being taught. This theory often goes hand-in-

hand to aid educational culture and interpersonal relationships among

colleagues by emphasizing the use of digital technology.

 26

This theory is also related to this study since it posits the reliance of

students on digital tools to connect individuals and facilitate deeper

learning experiences.

Lastly is the Constructivism Learning Theory by Jean Piaget, which

states that learning is gained through a process of action, reflection, and

construction. Piaget's theory of constructivism argues that people

produce knowledge and form meaning based upon their experiences.

Piaget's theory covered learning theories, teaching methods, and

education reform. Two of the key components that contribute to the

construction of an individual's new knowledge are accommodation and

assimilation. Assimilation causes an individual to incorporate new

experiences into their old ones. This causes the individual to develop new

outlooks, rethink what were once misunderstandings, and evaluate what

is important, ultimately altering their perceptions. Accommodation, on

the other hand, is reframing the world and adding new experiences to the

mental capacity already present. Individuals conceive of a particular

fashion in which the world operates. When things do not operate within

that context, they must accommodate and reframe the expectations in

light of the outcomes. Piaget focuses on the interaction of experiences

and ideas in the creation of new knowledge. The constructivist

framework relies on the learners being in control of their own acquisition

 27

of knowledge and encourages the instructor to serve as a facilitator.

Constructivism has limitations, but it can allow the learner to reach

higher planes of knowledge than would be possible otherwise Jonassen

(1993). Educational practices have also been influenced by recent rapid

advancements which means students must develop and adapt changes,

exercise more flexibility, promote differentiation, and exploit the benefits

of both face-to-face instruction and online learning. This theory proposes

perspectives, its potential impact on net generation students, its

affordances in student learning and research, distinct features of e-

learning and blended learning, how these modes of delivery compare with

traditional face-to-face approaches, and their benefits to higher

education as well as the challenges they pose. Successful blending

involves an awareness of the educational qualities and affordances of

current and emerging learning technologies, the most desired aspects of

face-to-face teaching, and how these aspects can be correctly merged.

Lewis and Allen (2005) describe growth in the use of virtual learning

communities that are centered on online communication but they

acknowledge that many such communities meet face-to-face in a blended

learning approach and claim that participants rate such blended

communities more highly than fully online communities.

Conceptual Framework
 28

In the realm of higher education, the academic journey of

accountancy students is marked by critical phases, one of which is the

review class. This dedicated period of intense study is essential for

reinforcing their understanding of complex financial concepts and

preparing for examinations. However, the performance of accountancy

students during these review classes can be influenced by various

factors.

Williams (2018) defines Academic performance as extends to

achievement inside and outside the classroom. The ability to master a

diverse set of skills illustrates intelligence, curiosity and persistence,

qualities attractive to universities.

Understanding this factor is crucial because it goes beyond

measuring academic achievements; it reflects the effort and dedication of

future accountants in their field. In this study, we aim to explore these

elements that affect academic success during review classes.

The conceptual framework follows the Input-Process-Output

format and is presented in Figure 1. The input consists of the raw data

that includes the different profiles of the accountancy students, the level

of academic performance of the respondents in terms of their review

method, the significant difference between the profiles and the review

method, and possible action plan to improve the review class. The
 29

process includes the analysis and interpretation of the profiles and

review method and the recommendations. The output of the study will be

an action plan on academic performance of accountancy students during

review class. The outcome of the study would be better academic

performance of accountancy students during review class.

Figure 1. The Research Paradigm

INPUT PROCESS OUTPUT OUTCOME

1. Profiles of the
Accountancy students
in A.Y. 2019-2020 to
A.Y. 2022-2023 in 1. Analysis of
terms of the following: the different
a. Age profiles of the
b. Gender Accountancy
c. Number of times students in A.Y.
in taking the 2019-2020 to
review class A.Y 2022-2023.
d. Review method 2. Analysis and
e. Review hours interpretation of Action Plan Better
f. Study habit the level of on Academic Academic
academic Performance Performance of
2. Level of the
 30

Literature Review

Academic Performance

Academic success is valued as a significant accomplishment for

students during the college or university educational process. The

success of the performance has an impact on the students' present and

 31

future lives as well as demonstrates their innate talent and productivity

Hanushek (2020) and Sothan (2019).

According to Aldholay et al., (2018), governments and higher

education institutions are trying to establish online learning around the

world. In recent studies, students find online learning stressful and

prefer in-person instruction, Patricia (2020); Fawaz and Samaha (2021).

As a result, students' academic performance has suffered, which has

caused their grades to drop. Therefore, it impels us to comprehend how

online learning platforms might improve student performance and

satisfaction levels. Delivering high-quality instruction, putting in place

high-quality processes needed for online learning, and embracing

modern technology are among the most significant problems faced

Almaiah et al., (2020).

According to a study on the performance of male and female

students by Ahlam et al., (2020), female students perform academically

better during online learning than male students. Male learners exhibited

less effectiveness in their capacity for independent learning. These

results, in terms of performance, motivation, perspective, and learning

habits, are in line with earlier study on online learning for male and

female students. The study found that female students are more adept at
 32

enhancing performance and self-efficacy than male students Mahlan et

al., (2022).

Academic outcomes for each subject are tied to the students'

academic interest. According to earlier research Ahinful et al., (2019),

there is a correlation between academic interest and performance,

therefore students with higher levels of academic interest typically

perform better academically, Pérez-López and Ibarrondo-Dávila (2020).

According to the results of the study, Mahlan et al., (2022) came to

the conclusion that whether students learn face-to-face or online, the

degree of their achievement is not considerably impacted. However,

gender-related characteristics have an impact on a student's

performance level. As found in the study, female students generally

perform better than male students when learning in person. In contrast,

male students performed better when learning online. As a conclusion,

the course of study and the students' gender have an interaction effect

on the grades.

Profile

Sanabria et al., (2020) adopted a deficit perspective, highlighting

the importance of demographics (gender and age) as potential variables

influencing student academic progress. The academic achievement of

the students was significantly impacted by gender as well. This suggests

 33

that variations in students' academic performance were indeed

accounted for when these demographic attributes were entered. Said

(2021) claims that demographic factors such as gender and age have

been suggested to have an impact on academic performance. These

factors were taken into account in the research to reduce the likelihood

that any variation in student performance could be confused by these

demographic factors rather than the format of the course (online vs. face-

to-face). However, it is generally known that demographic differences

alone cannot account for all of the variations in students' academic

performance, Osaghae (2019).

According to Sass and Goldring's findings in 2021, male students

have shown bigger declines in achievement throughout the pandemic

than their female counterparts. Similar to this, Crawfurd et al., (2021)

state that while girls had made the anticipated development, this was not

the case for boys using data from two polls taken during COVID-19 in

Pakistan. Additionally, Female students are more effective time

managers, more devoted, and more organized than male students,

according to Papageorgiou (2022), whereas male students are more task

and performance-oriented. On the other hand, Said (2021), finds in the

study that gender and age have no significant effect on some learners’

academic performance.
 34

According to Little et al. (2020), students perform better in the

hybrid and online classrooms than in the face-to-face class. This is

because men perform differently in each of the three delivery modalities.

In comparison to face-to-face, males performed significantly better online

and in the hybrid format. Women performed better than men in face-to-

face formats but less well in hybrid and online formats because their

performance was very consistent throughout the three various delivery

formats. This finding may mean that in face-to-face events, ladies are

more likely than males to assume larger levels of responsibility for

learning content.

According to Ballester and Pilar (2019), male and female students

who failed their prior exams improved their performance in comparison

to new students. This might be because repeaters are more accustomed

to the subject and the format of the exam, and repeating female students

put in more effort to pass the course than their male counterparts. This

backs up the research from Calubayan (2020), which also shows that

repeaters outperformed first-timers in terms of performance. The

likelihood of repeating a course will probably be lower among female

students since they are more driven to succeed than male students.

These students have experience in teaching-learning and evaluation

techniques. Their academic performance, however, can suffer if they

 35

become demotivated as a result of prior academic failure according to

Ballester and Pillar (2019).

Review Commitment

According to Velasco (2019), although students had good study

habits, their biggest obstacle was the challenging exam, which was to

blame for the students' struggles with memorization and understanding

of accounting terms. They learned better with practice exams, pair

activities, typical lecture/discussion style, and group study. According to

Raza et al., (2022), the academic success of accounting students who are

members of the group study was found to be positively correlated with

their participation in the group. The more students who participate in

the accounting study group, the more learning is likely to be

accomplished.

Tokan and Imakulata (2019) state that learning behaviors

including attending classes, visiting libraries, getting ready for exams,

and frequently using the internet would be evaluated and reinforced by

the ideas, interests, and skills to help students develop their academic

performance. According to Tran et al., (2020), there were disparities in

how students perceived the need for self-learning throughout the

pandemic. Additionally, it was demonstrated how supporting elements

 36

accelerated student learning and instructors' efforts toward a sustainable

education development aim.

Furthermore, Wolters and Brady (2020) discovered that students

actively regulate when and for how long they engage in the activities

thought necessary for achieving their academic goals through the use of

time management. According to Tran et al., (2020), when self-learning is

successful due to good support, a pleasant study environment, ample

learning resources, or communication with friends, fewer learning hours

are required.

Review Method

Face-to-Face Learning

A study conducted with students in the USA, South Korea, and

Colombia Zapata-Cuervo et al., (2021) found that despite students' high

levels of engagement in online learning, they believed it to be less

rigorous and effective than face-to-face instruction.

According to Iqbal et al., (2022), the majority of Pakistani students

would prefer not to take online courses in the future, once the pandemic

is over. In a similar vein, Greek students expressed a preference for in-

person instruction, claiming that it cannot be substituted by online

instruction, particularly when it is paired with practical classes that

 37

demand laboratory work or training Zagkos et al., (2022). Additionally,

Vital López et al., (2022) reported that while 25% of the sample thought

hybrid education will be successful, 52% of Mexican students believed

in-person sessions were the best method for learning.

From the findings of the study Gherhes et al., (2019), classroom

instruction is preferred above online instruction. It should be

emphasized that this preference is larger among individuals who just

benefited from online learning during their educational process and

lower among those who also benefited from face-to-face instruction. The

fact that more than half of the respondents said they wished to return to

the traditional educational model after the pandemic is over serves as

additional confirmation of these findings.

Online Learning

The adoption of the E-learning framework as a flexible platform for

teaching and learning activities has been increasingly used Salloum and

Shaalan (2018). The students in the study acknowledged the value of

online instruction, despite this being their first exposure to it during the

Covid-19 pandemic Agarwal and Kaushik (2020); Rajabalee and Santally

(2020).

Many comparison studies have been undertaken to demonstrate

the point and study whether online or hybrid learning is better or

 38

whether face-to-face or traditional teaching techniques are more effective,

Lockman and Schirmer (2020); Pei and Wu (2019). The studies' findings

indicate that students perform far better online than they do in

traditional settings.

In contrast to face-to-face learning, which is more teacher-

centered, Gherhes et al., (2021) state that e-learning is more student-

centered because it is individually flexible to the learner rather than

focusing solely on instructions and guidelines from teachers.

Additionally, it is asserted that digital learning has benefits over in-

person instruction, such as flexibility, the elimination of travel expenses,

and low cost since all that is needed is an Internet connection.

The study by Mahlan et al., (2022) found that online teaching and

learning have particular challenges, including a hostile learning

environment, a lack of student commitment to online learning, a lack of

internet facilities and devices, issues with the effectiveness of teaching

and learning delivery, issues with lecturers' digital device skills, and a

lack of cooperation between students and parents. These challenges

could indirectly affect the student’s academic performance.

According to Munirah et al., (2021), face-to-face instruction is

more effective and inspiring for students than online instruction.

 39

Additionally, students are generally prepared for online learning, but

they also need a strong internet connection and technological equipment.

Students' attitudes and emotional states have also been a subject

of research in the fields of online education and/or face-to-face learning

Tratnik et al., (2019). According to research, students are less satisfied

with online courses and prefer traditional face-to-face instruction. High

levels of negative emotions, such as dread, wrath, or helplessness, have

been developed in students who were used to face-to-face instruction

before enrolling in an online platform.

Hybrid Learning

To improve the efficiency of student learning, numerous innovative

teaching strategies, courses, and educational technology have been

implemented Chang, Lee, Tang, and Hwang (2021). Blended learning, a

method of instruction that combines traditional face-to-face instruction

with online learning is the most effective and widely used in educational

institutions because it allows for flexible, timely, and continuous learning

Rasheed et al., (2020)

In order for universities to be ready for potential future crises,

emergencies, and uncertainties, it is suggested that educational policies

be re-considered to further adopt hybrid-blended modes of education and

enhance organizational, technological, and academic management. A

 40

hybrid model that integrates both classroom and online learning styles

may be used in the post-pandemic age, Li (2022).

According to Little et al. (2020), students who are enrolled in

hybrid or online classes are more likely to use the Open Educational

Resources (OER) provided and are consequently required to assume a

greater level of responsibility for the material than those who attend face-

to-face classes.

From the results of the Kazu et al., (2022) study, it can be inferred

that hybrid learning has a highly favorable impact on academic

achievement. By combining both face-to-face and online education in

formal learning environments, hybrid learning offers powerful effects

from both.

Statement of the Problem

This study aims to determine the various factors/aspects affecting

the performance of the 4th year Accountancy Students in Saint Louis

College in taking their review class.

Specifically, it seeks to answer the following:

1. What is the profile of the 4th year Accountancy students in A.Y

(2019-2023) in terms of the following:

a. Age
 41

b. Gender

c. Review Method

d. Number of times in taking the review class

e. Review hours

f. Study habits

2. What is the level of academic performance of the respondents in

terms of review method?

a. Face-to-face

b. Online

c. Hybrid

3. Is there a significant relationship between the profiling and the

review method of the respondents to their academic performance

during their review class?

4. What action plan can be made to improve the performance of the

4th-year accountancy students during the review class based on

the identified factors?

Hypothesis

The study was guided by the hypothesis that the level of the

academic performance of the accountancy students during their review

class is high and there is significant relationship in the academic

performance of the respondents during their review class.

 42

Importance of the Study

The results of this study would provide a more thorough

examination and comprehension of the factors affecting accountancy

students' academic performance in their review classes. The following

areas in particular could benefit from the study:

The results of the study would provide the Commission on Higher

Education (CHED) with current information and an understanding of the

factors that will affect students' performance, particularly accounting

students in their review classes.

The study's findings will be useful as a relevant reference for Saint

Louis College and other institutions that are actively involved in and

promoting research studies, and they will help to further promote a new

research study on the factors affecting accounting students' academic

performance in the future and be valuable for recognition.

The study's findings would give the College of Commerce,

Secretarial and Accountancy of SLC a firm foundation on which to hold

accounting students responsible for their academic achievement.

 43

Additionally, to enhance student assessment outcomes in order to

support students in achieving their highest potential.

This study will help the academic staff at SLC develop their

abilities and knowledge and become essential components of the

institution's administration.

The study may be used by the students as an additional source of

information for their research concerning the academic performance of

accounting students.

The researcher's capacity for research will advance as part of their

career development. Additionally, this might enable them to have a

broader perspective on the significance of the factors that will affect how

well accounting students perform in their review classes.

The study would serve as a guide and a source of motivation for

future researchers who might be interested in carrying out comparable

studies with a wider and different scope to conduct an in-depth

investigation into the factors affecting the performance of accounting

students during their review classes and other types of respondents. The

study's discussions may be cited, but appropriate attribution is

necessary.

Definition of Terms
 44

Academic Performance

Refers to an individual's achievements and outcomes in an

educational setting such as, school. It encompasses a wide range of

factors, including grades, test scores, class participation, and overall

knowledge and skills acquired during the course of an academic

program.

Accountancy

Accountancy is the field of study and practice that involves the

systematic recording, analysis, interpretation, and reporting of financial

transactions and information in a business or organization. It

encompasses a wide range of activities related to financial management,

including the preparation of financial statements, budgeting, taxation,

auditing, and financial analysis.

Blended Learning

Blended learning, also known as hybrid learning, is an educational

method that combines both traditional face-to-face learning and online

learning. In a blended learning environment, students participate in in-

person classes while also engaging with digital resources and coursework

through online platforms. This combination allows for a more flexible and

personalized learning experience, as students can access content online,

 45

collaborate with peers, and receive guidance from instructors in both

physical and virtual settings. In addition, blended learning aims to

leverage the advantages of both in-person and online learning to enhance

the educational experience.

Face-to-Face Learning

Face-to-face learning, also known as traditional learning, refers to

an educational method in which students physically attend classes or

sessions in a physical location, like in school or review center, where

they interact directly with instructors and fellow students. This form of

learning typically involves real-time, in-person communication,

discussions, and hands-on activities.

Mock Board

An examination, where the marks may or may not count, which

serves chiefly as practice for future exams or so that the teachers are

able to set a grade before the end of term.

Online Learning

Online learning, also known as virtual learning, refers to an

educational method where students use the internet and digital

technologies to access educational materials, interact with instructors,

and complete coursework remotely. It typically takes place through web-

 46

based platforms, learning management systems, or online courses,

allowing students to study at their own pace and from different locations.

Online learning often includes various multimedia resources, such as

google classroom, google meet, and zoom, which the instructor use for

video lectures, quizzes and assignments.

Retention policy

It refers to guidelines and practices related to the promotion or

retention of students to the course. Retention policies in schools typically

consider factors such as a student's academic performance, qualifying

examinations, standardized test scores, retention grade and other

relevant assessments.

Review class

It refers to a session or course in which previously learned material

or subject matter is revisited and discussed. It's often done to refresh

one's understanding, clarify concepts, or prepare for an upcoming

examination or evaluation.

Review plan

A plan describing the approach, resources and schedule of intended

review activities. It identifies, amongst others: documents and code to be

reviewed, review types to be used, participants, as well as entry and exit

 47

criteria to be applied in case of formal reviews, and the rationale for their

choice

Student parameters

A set of criterion or guideline of students that establishes or limits

how something can or must happen or be done.

 48

CHAPTER II

METHOD AND PROCEDURES

This chapter discusses the research design, locale and population

of the study, instrumentation, data analysis and categorization,

including the statistical treatment of data which will aid the researchers

in testing and interpreting the study findings.

Research Design

The study is designed as a descriptive-correlational approach.

According to the study of Babbie, (2016) descriptive-correlational

research is a type of empirical investigation in the field of social sciences

and psychology that aims to describe and understand the relationships

between variables without manipulating them. This approach involves

observing and measuring variables of interest to determine whether they

have associations or correlations. This approach primarily concerns

identifying patterns and relationships in naturally occurring data.

In this type, researchers collect data through methods such as

surveys, observations, or archival analysis and then use statistical

techniques to analyze the data and identify correlations between

variables. It is valuable because it provides insights into the relationships

between variables in real-world settings, helping researchers to better

understand and predict behavior. However, it is important to note that

 49

correlation does not imply causation and further research is often needed

to establish the causal mechanisms underlying these relationships,

Neuman, (2014). This approach uses a combination of standardized and

researcher-developed survey-questionnaire essential to determine the

level of academic performance of the accountancy students during review

class.

Locale and Population

The study will be conducted in a CICM school in the City of San

Fernando La Union, Philippines. The study shall cover 123 Accountancy

graduates from academic year 2019-2020 to academic year 2022-2023

as respondents. The researchers got the population from the registrar

office of Saint Louis College. The chosen respondents are alumni and

accountancy graduates of Saint Louis College. They were further divided

based on the year they graduated. The respondents were categorized

based on their academic year. The academic years indicate the mode of

review class they experienced which is categorized into three categories

namely the face-to-face class, online class, and the blended class.

Academic year (AY) 2019-2020 represents face-to-face class, AY 2021-

2022 represents online class, and AY 2022-2023 represents blended

class. The academic years 2019-2023 were chosen to determine the

trend in the performance of SLC accountancy graduates in their review

 50

classes based on their mode of review class. The population for each year

and its totality can be seen in table1 - Population of the total

respondents.

Table 1 Population of the Total Respondents

Academic Year No. of Respondents
2019 – 2020 20
2021 – 2022 52
2022 – 2023 51
TOTAL 123
Instrumentation and Data Collection
The instrument that will be utilized in collecting data is a survey

questionnaire, which corresponds to the statement of the problem and

research paradigm of this research. This questionnaire will be utilized to

gather data. The questionnaire style is a combination of researcher –

developed survey questionnaire and there were some questions that were

adopted from the study of Fortune, Spielman, and Pangelinan (2011) and

Hashemi (2021). These survey questionnaires will be administered

through Google Forms for easier access to the respondents.

The type of questionnaire that the researcher will be using is a

checklist questionnaire. The questions will be formulated in a simple

language for ease of understanding. For distribution of the online

questionnaire/google forms, an electronic copy of a letter that will be

signed by the research adviser will be sent to the respondents as

 51

permission. The researchers will approach the respondents through an

online platform such as messenger and politely ask them to be part of

the study and will explain what the study is all about. The result will be

tallied and analyzed by the researchers after being answered by the

respondents.

Validity of Questionnaire

The researchers will determine the validity of the questionnaire

through initial consultation from the research adviser, then subsequently

be evaluated by the panel members. After which, the product of the

recommendations, corrections, and/or modifications made by the

foregoing experts will further be examined by the external validators. If

applicable, the questionnaire will be subjected to proper modifications in

accordance to the recommendation of the respective validators. After the

changes, the questionnaire shall be approved by the validators before

administering it to the respondents.

Tools for Data Analysis

The data gathered will undergo thorough tabulation. It will then be

summarized, analyzed, and interpreted. The responses extracted by

utilizing the questionnaires will be meticulously analyzed as empirical

data using statistical tools and techniques. Frequency count will be

utilized in analyzing the different profiles and identified

 52

recommendations to improve the academic performance of the

Accountancy students during review class. Weighted means will be

utilized to measure the level of academic performance of the respondents

in terms of review method. Pearson Correlation Coefficient (r) will be

utilized in identifying and analyzing the significant relationship between

the profile and the level of academic performance of the respondents

during their review class.

Data Categorization

The data on the level of academic performance of Accountancy

students in terms of review method during their review class will be

interpreted using the following likert scale:

Scale Range Descriptive Rating Description

5 4.51 – 5.00 Outstanding The students have a
very high academic
performance.
4 3.51 – 4.50 High The students have a
high academic
performance.
3 2.51 – 3.50 Moderate The students have an
average academic
performance.
2 1.51 – 2.50 Poor The students have a
poor academic
performance.
1 1.00 – 1.50 Very Poor The students have a
very poor academic
performance.
 53

Adapted from the study of Hortizuela (2023), the result of t-ratio

will be interpreted using the size of correlation scale:

Correlation (r) Interpretation

± 1.00 Perfect positive (negative) correlation
± 0.91 - ± 0.99 Very high positive (negative) correlation
± 0.71 - ± 0.90 High positive (negative) correlation
± 0.51 - ± 0.70 Moderately positive (negative) correlation
± 0.31 - ± 0.50 Low positive (negative) correlation
± 0.01 - ± 0.30 Negligible positive (negative) correlation
0.00 No correlation

Formulation of the Proposed Output

To satisfy the primary objective which is to develop an action plan

that delves into the level of the academic performance of accountancy

students during their review classes. This study aims to provide valuable

insights into the effectiveness of various review methods for accountancy

students, ultimately helping educators and institutions make informed

decisions to enhance students' academic success during their review

classes. Through this study, the researcher intends to assess and

compare the academic performance of accountancy students during their

review classes using different review methods.

Ethical Consideration
 54

To align this study to the ethical principles in conducting research,

the following conditions shall be observed:

The researchers will send a letter signed by the research adviser,

Dean of the College of Commerce, Secretarial and Accountancy, and

researchers, to the Office of the President for the approval of the study

before data gathering.

To gather the appropriate number and list of Accountancy

graduates in the academic year 2019-2020 to academic year 2022-2023,

the researchers will submit a request letter addressed to the Registrar

Office of Saint Louis College. The letter shall highlight that the

researchers will keep all information gathered from the Registrar with the

utmost confidentiality. Furthermore, it will only be used for research

purposes and not beyond the researchers’ objectives.

The researcher will value the consent of the respondents. The

researchers will proceed with data gathering among the respondents in

respect of the latter’s time, availability, and willingness to participate.

Moreover, the questionnaires shall be distributed courteously by asking

for the respondents’ consent first. Along with the brief instructions in the

questionnaires, the researchers shall also personally inform the

respondents that the data to be provided by the latter will be treated with
 55

confidentiality. The researcher will also ensure the respondents that their

names will never be revealed and will keep it with anonymity.

After data collection, the researchers will ensure that every data

will be presented and analyzed with objectivity and free from any biases.

Moreover, the data gathered shall also be tallied and tabulated carefully

to avoid impediments to the accuracy of the data presented. All data

computed and tabulated shall not be used for other purposes after the

conduct of the research.

Lastly, the entire research paper shall be subjected to a plagiarism

scanner to ensure that the contents of this study are ethically and

competently done by the researchers and not merely copied from various

sources. This study also contains in-text citations and a bibliography to

properly recognize the book, journal, and online references used in this

paper.
 56

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Dear respondents,

May we request your kind cooperation in the conduct of our

research entitled, “Level of Academic Performance of Accountancy

Students During Review Class”, by accomplishing the survey

questionnaire that follows. Your honest answers to all items will provide

relevant data needed in the study.

SURVEY QUESTIONNAIRE
Name (optional):

Year Graduated:

Age:

Gender:

Part I. Instruction: Please put a checkmark (√) to which experiences

apply.
 65

1. Mode of Review Class

___ Onsite ___ Online ___ Hybrid

2. How many times did you take your review class?

___ 1 ___ 2 ___ Others, please specify

3. On average, how many hour/s per day do you spend studying?

___ 1 ___ 2 ___ 3 ___ 4 ___ 5 ___ 6 ___ Others, please
specify

4. Where do you prefer reviewing?

___ Library ___ Home ___Classroom ___Cafe

___ Others, please specify

5. How often do you feel engaged and motivated during your review
class?
___Always ___Often ___Sometimes ___Rarely
___Never

6. What time do you prefer studying?

___Morning ___Afternoon ___Night ___Midnight

7. How many day/s per week do you engage in organized study

sessions?
___ 1 ___ 2 ___ 3 ___ 4 ___ 5 ___ 6 ___ Others, please
specify

8. How frequently do you review class materials within 24 hours after

a lecture or lesson?
___Always ___Often ___Sometimes ___Rarely
___Never

9. How many different subjects or topics do you typically study in a

single study session?
___ 1 ___ 2 ___ 3 ___ 4 ___ 5 ___ 6 ___ Others, please
specify
10. How many breaks do you take during a typical study
session?
___10-15 mins ___20-30 mins ___1hr or more

11. How well do you manage your study time?

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___Very Well ___Well ___Moderately ___Poorly

___Very Poorly

12. How often do you set specific study goals for each session?
___Always ___Often ___Sometimes ___Rarely
___Never

13. How often do you seek help or clarification from teachers or

peers when you encounter difficulties in your studies?
___Always ___Often ___Sometimes ___Rarely
___Never

14. How often do you utilize different study techniques (e.g.,

flashcards, summarization, teaching the material to someone else,
etc.) to enhance your learning?
___Always ___Often ___Sometimes ___Rarely
___Never

Part II. Instruction: Please put a checkmark (√) to which your

experiences apply.

Face-to-Face Learning Strongly

Disagree
Disagree Neutral Agree Strongly
Agree

Face-to-face instruction helps me learn

more.

I have acquired more knowledge by

taking face-to-face classes

Face-to-face instruction helps me

understand the course concept better.

Face-to-face instruction is a better way

for me to learn the content or course
materials.

I work well together with our teachers

and students in face-to-face courses.
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A face-to-face environment makes it

easier for me to communicate with my
instructor and classmates.

The face-to-face learning environment

contributes to my overall satisfaction
with the course.

Being in a class with face-to-face

communication improves my ability to
learn.

I am satisfied with the convenience of

the face-to-face learning environment.

I would prefer face-to-face instruction.

Online Learning Strongly

Disagree
Disagree Neutral Agree Strongly
Agree

Online instruction helps me learn more.

I have acquired more knowledge by

taking online classes

Online instruction helps me understand

the course concept better.

Online instruction is a better way for

me to learn the content or course
materials.

I work well together with our teachers

and students in online courses.
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An online environment makes it easier

for me to communicate with my
instructor and classmates.

The online learning environment

contributes to my overall satisfaction
with the course.

Being in a class with online

communication improves my ability to
learn.

I am satisfied with the convenience of

the online learning environment.

I would prefer online instruction.

Blended Learning Strongly

Disagree
Disagree Neutral Agree Strongly
Agree

Blended instruction helps me learn

more.

I have acquired more knowledge by

taking blended classes

Blended instruction helps me

understand the course concept better.

Blended instruction is a better way for

me to learn the content or course
materials.

I work well together with our teachers

 69

and students in hybrid courses.

A blended environment makes it easier

for me to communicate with my
instructor and classmates.

The blended learning environment

contributes to my overall satisfaction
with the course.

Being in a class with blended

communication improves my ability to
learn.

I am satisfied with the convenience of

the blended learning environment.

I would prefer blended instruction.

Part III. Instruction: Please put a checkmark (√) to which

recommendation is applicable.

RECOMMENDATIONS

Understand the learning style

Always consult teacher for extra help

Find a place that you can study peacefully

Organize all your notes and review materials

Put studies on top of your priority

Attend your class regularly

Use highlighter to highlight important words and process

Always write notes in class to review at home

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Actively listen and participate in class discussions

Consult your classmates whenever important topics are missed

Surround yourself with friends that will help you excel academically

Study only whenever there is time

Read and study the next lessons before coming to class

Read other review materials as well

Practice solving daily

Do not over burn yourself. Rest and relax your brain

Do short breaks during long study sessions to rejuvenate and maintain

focus and productivity

Celebrate your small wins academically.

Create personalized study plans based on your strengths and

weaknesses to focus on areas that need more attention.

Emphasize the importance of effective time management during the

review class to ensure ample time for revision and practice.

Understand the underlying concepts and principles rather than relying

solely on rote memorization.

Consistency of reviewing throughout the course to reinforce learning

and prevent last-minute cramming.

Evaluate your progress periodically and adjust your study strategies

accordingly.

Practice time-bound tasks and questions to improve time management

during actual exams.

Be physically, emotionally, and mentally healthy

Suggestion/
s:______________________________________________________________________
________________________________________________________________________
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