1.

The Cover Letter shall contain the following:

• Intent to apply for ethical review of the research paper
• Name/s and signature/s of the researcher/s
• College/ Department where researchers are from
2. Proposal the one I had already check
3. Updated Curriculum Vitae (CV)
4. Fill up pages starting from page 2 to 11
5. Payment Receipt (Ethics Review fee of 1000 PHP per research proposal)
 COLLEGE OF ACCOUNTANCY AND BUSINESS MANAGEMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY
A. Y. 2024-2025, FIRST SEMESTER

INTENT TO APPLY FOR ETHICAL REVIEW OF THE RESEARCH PAPER

REEMA JYRA G. ALIDAO

THERESA T. PUGAHAN

JOHANNA S. DUMPAYAG

MARY JOYCE T. SAGUID

MELVIN P. KIMAYONG
 CURRICULUM VITAE

NAME: ALIDAO, REEMA JYRA G.

Address: FA-152A, Balili, La Trinidad, Benguet

PERSONAL INFORMATION
Date of Birth January 27, 2005
Place of Birth La Trinidad, Benguet
Citizenship Filipino
Civil Status Single
Provincial Address Ampusongan, Bakun, Benguet

EDUCATION
Tertiary Level King’s College of the Philippines - Benguet
Secondary Level Sinipsip National High School - Buguias, Benguet
Elementary Ampusongan Elementary School - Bakun, Benguet

AWARDS RECEIVED:
 With Honors

SEMINARS ATTENDED:
 Tax Insights 2024: Updates, Strategies, and Best Practices
 Personality Development: A Journey to Personal Growth and Mastery

CURRICULUM VITAE
NAME: PUGAHAN, THERESA T.
Address: IC-177, Betag, La Trinidad, Benguet

PERSONAL INFORMATION
Date of Birth April 16, 2002
Place of Birth Tulludan, Tinoc, Ifugao
Citizenship Filipino
Civil Status Single
Provincial Address Tulludan, Tinoc, Ifugao

EDUCATION
Tertiary Level King’s College of the Philippines - Benguet
Secondary Level The Sisters of Mary School - Silang, Cavite
Elementary Bot-oan Elementary School - Buguias, Benguet

AWARDS RECEIVED:
 With Honors

SEMINARS ATTENDED:
 Tax Insights 2024: Updates, Strategies, and Best Practices
 Personality Development: A Journey to Personal Growth and Mastery

CURRICULUM VITAE
NAME: DUMPAYAG, JOHANNA S.
Address: Longlong, Puguis, La Trinidad

PERSONAL INFORMATION
Date of Birth August 11, 2002
Place of Birth La Trinidad, Benguet
Citizenship Filipino
Civil Status Single
Provincial Address Bakun, Benguet

EDUCATION
Tertiary Level King’s College of the Philippines – La Trinidad, Benguet
Secondary Level King’s College of the Philipiines – La Trinidad, Benguet
Elementary Longlong Elementary School – Puguis La Trinidad, Benguet

SEMINARS ATTENDED:
 Tax Insights 2024: Updates, Strategies, and Best Practices
 Personality Development: A Journey to Personal Growth and Mastery

CURRICULUM VITAE
NAME: MARY JOYCE T. SAGUID
Address: Toyong, Pico, La Trinidad Benguet

PERSONAL INFORMATION

Date of Birth May 08, 2003

Place of Birth Am-am, Balili, Mankayan Benguet

Citizenship Filipino

Civil Status Single

Provincial Address Am-am, Balili, Mankayan, Benguet

EDUCATION

Tertiary Level Kings College of the Philippines - Benguet

Secondary Level Loo National High School-Buguias Benguet

Elementary Am-am Elementary School-Mankayan, Benguet

SEMINARS ATTENDED
 Tax Insights 2024: Updates, strategies and best practices
 Personality development: A journey to personal growth and mastery

CURRICULUM VITAE
NAME: KIMAYONG, MELVIN P.
Address: Pico, La Trinidad, Benguet

PERSONAL INFORMATION
Date of Birth July 22,2003
Place of Birth Tawang, Gumhang, Tinoc, Ifugao
Citizenship Filipino
Civil Status Single
Provincial Address Tawang, Gumhang, Tinoc, Ifugao

EDUCATION
Tertiary Level King’s College of the Philippines – La Trinidad, Benguet
Secondary Level King’s College of the Philipiines – La Trinidad, Benguet
Elementary Gumhang Elementary School – Gumhang, Tinoc, Ifugao

AWARDS RECEIVED:
 With Honors

SEMINARS ATTENDED:
 Tax Insights 2024: Updates, Strategies, and Best Practices
 Personality Development: A Journey to Personal Growth and Mastery
 2nd Session: STUDENT LEADERS ACADEMY – Empowered Leadership through AI and
Organizational Management

ORGANIZATIONAL MEMBERSHIP:
 BSA 3rd Year Representative

APPLICATION FORM FOR SCIENTIFIC AND ETHICAL REVIEW

Application Registration Number: KCP- REC/20 / Date Received: /
/

Name of the Applicant/Representative (if group): (as indicated in the email subject)

This application should be forwarded by the principal researcher who requests ethical approval
for a research project. All the co-researchers should provide signed consent to submit the
application to KCP-REC. Application guidelines will be provided when requested. Trainees,
trainers, extended faculty and staff of any recognized academic/ research/industry institute are
eligible to apply for KCP-REC approval from KCP.

Administrative Details
1. Title of the Research Project: Factors Influencing Bachelor of Science in Accountancy
Students’ Understanding of Accounting Concepts and Applications

2. Details of the Researcher/s:

Name Affiliation Role Signature

Reema Jyra G. Alidao KCP-CABM Principal Researcher
Theresa T. Pugahan KCP-CABM Researcher
Johanna S. Dumpayag KCP-CABM Researcher
Mary Joyce T. Saguid KCP-CABM Researcher
Melvin P. Kimayong KCP-CABM Researcher

3. Contact Details of the Principal Researcher/Representative (if group):

3.1 Postal Address FA-152A, Balili, La Trinidad, Benguet

3.2 Email Address reemaalidao48@gmail.com

3.3 Mobile number 09669302557

4. Nature of the study:

Observational/non-interventional
Clinical trial (investigator initiated)
Research database/information system
 Sponsored clinical trial
 Other ______________________

5. Proposed starting date of data collection and completion of data collection (dates
retrospective approval will not be given to the projects already started)
Start Date:______________________ End Date:______________
6. Has the relevant research panel/Research Director approved the research project (if
applicable)?
 Yes
 No
If Yes, research panel/Research Director:__________________
Details:_________________________________________

7. Has ethics approval for this study been requested earlier from KCP-REC or another ERC?
(if you have received ethics approval already, please attach a copy of the approval)

 Yes
 No
Details:__________________________________________

8. Funding (if any) ____________________________________

Name and Address of the funding source: __________________
Amount:_________________________________________

9. Do you believe the proposed project has conflicts of interest?

 Yes
 No
If Yes, Details:____________________________________
 APPLICANT DECLARATION

As the principal researcher/investigator/ research representative of this project, my

signature confirms that I will ensure that all procedures performed under the project will
be conducted in accordance with all relevant national and international policies and
regulations that govern research involving humans and cadavers. I understand that if there
is any significant deviation from the project as originally approved, I must submit an
amendment to the KCP- REC for approval prior to its implementation. I have submitted all
significant previous decisions by this or any other REC and /or regulatory authorities
relevant to the proposed study. I declare that I am not seeking approval for a study that has
already been commenced or has already been completed.

REEMA JYRA ALIDAO 11/13/2024

Signature Over Printed Name of Principal Researcher Date
 INFORMATION SHEET
FACTORS INFLUENCING BACHELOR OF SCIENCE IN ACCOUNTANCY
STUDENTS’ UNDERSTANDING OF ACCOUNTING CONCEPTS AND
APPLICATIONS

I/We, Johanna S. Dumpayag, Mary Joyce T. Saguid, Melvin P. Kimayong, Reema Jyra G.
Alidao, and Theresa T. Pugahan, from College of Accountancy and Business Management
would like to invite you to take part in a research project titled Factors Influencing Bachelor
of Science in Accountancy Students’ Understanding of Accounting Concepts and
Applications.
1. Purpose – The purpose of the study is to evaluate the extent to which the
Accountancy students of the Kings College of the Philippines comprehend
fundamental accounting concepts and their practical applications. This study aims
to identify gaps in students' knowledge and understanding, providing insights for
educators to enhance curriculum design and teaching methodologies. Furthermore,
the research seeks to examine the effectiveness of current educational approaches
in fostering a deep and functional grasp of basic accounting concepts among
students.

2. Voluntary participation - Your participation in this study is voluntary. You

are free to not participate at all or to withdraw from the study at any time
despite consenting to take part earlier. There will be no loss of medical care
or any other available treatment for your illness or condition to which you
are otherwise entitled. If you decide not to participate or withdraw from the
study, you may do so at any time.

3. Duration, procedures of the study and participant's responsibilities

This study will be conducted over a period of 3 months. If you volunteer to

participate in this study, we will ask you to do the following:

 We will ask you to take part /visit Kings College of the Philippines-
College of Accountancy and Business Management for over the total
of about 2 times a week.

 You will need to understand how to approach participants while

administering questionnaires, the criteria for identifying respondents,
 and the procedures for ensuring their participation in the study.

4. Potential benefits – Participation in this study may benefit you/others by

contributing valuable insights into factors affecting proficiency in basic
accounting concepts, guiding the development of more effective teaching
methods, and helping students improve their understanding and application
of accounting principles.

5. Risks, hazards and discomforts – There are no identified risks associated

with participating in this study. You may decline to answer any or all
questions and you may terminate your involvement at any time if you
choose.

6. Reimbursements – You would be paid a sum of Php 0 OR you will not be

paid any sum of money for participating in this study.

7. Termination of study participation - You may stop participating in this study

at any time (with no penalty or effect on medical care or loss of benefits).
Please notify the researcher/s as soon as you decide to withdraw your
consent.

8. Confidentiality - Your confidentiality is assured, and no identifying

information will be disclosed or published. These data will never be utilized
in a manner that could reveal your identity in any public presentation or
publication without your explicit consent.

9. Clarifications - If you have any questions regarding the tests, procedures, or

information provided, please feel free to reach out to any of the individuals
listed below.

Reema Jyra G. Alidao

reemaalidao48@gmail.com

FA-152A, Balili, La Trinidad, Benguet

09669302557
Theresa T. Pugahan

pugahantheresa@gmail.com

IC-177, Betag, La Trinidad, Benguet

09636695449

Johanna S. Dumpayag

Hannahdumpayag@gmail.com

Longlong, Puguis, La Trinidad Benguet

09071729207

Mary Joyce T. Saguid

saguidmjhoyce@gmail.com

Toyong, Pico, La Trinidad Benguet

09467265549

Melvin P. Kimayong

mhelvhinekhimayong@gmail.com

Pico, La Trinidad, Benguet

09361547883

If you have any clarification, concerns, or complaints related to this research

project, you may contact the KCP-REC.

KCP-REC Office Address:

 KCP-REC, Pico, La Trinidad, Benguet
(between 9am and 4pm on working days)
CONSENT FORM

ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF BASIC

ACCOUNTING CONCEPTS AND THEIR APPLICATION

To be completed by the participant. Please tick the appropriate box

1. Have you read the information sheet? (Please keep a copy for yourself)

2. Have you had an opportunity to discuss this study and ask any questions?

3. Have you had satisfactory answers to all your questions?

4. Have you received enough information about the study?

5. Do you understand that you are free to withdraw from the study at any
time, without having to give a reason and without affecting your future
medical care?

6. Sections of your medical notes, including those held by the researchers

relating to your participation in this study may be examined by other
research assistants. All personal details will be treated as strictly
Confidential. Do you give your permission for these individuals to have
access to your records?

7. Have you had sufficient time to come to your decision?

8. Do you agree to take part in this study?

Who explained to you about the study:

Signature over the participant’s full name: ________________________

Date: ______________
To be completed by the researcher/ person obtaining consent

I have explained the study to the above participant and he/ she has indicated his/her
willingness to take part in this study.

Reema Jyra G. Alidao_________

Signature over the researcher’s full name Date: 11/14/2024
 Informed Consent

TITLE OF THE STUDY

Factors Influencing Bachelor of Science in Accountancy Students’ Understanding of
Accounting Concepts and Applications

PRINCIPAL INVESTIGATOR(S)

Name: Reema Jyra G. Alidao

Department: College of Accountancy and Business Management
Address: FA-152A, Balili, La Trinidad, Benguet
Phone Number: 09669302557
Email: reemaalidao48@gmail.com

Name: Theresa T. Pugahan

Department: College of Accountancy and Business Management
Address: IC-177, Betag, La Trinidad, Benguet
Phone Number: 09636695449
Email: pugahantheresa@gmail.com

Name: Johanna S. Dumpayag

Department: College of Accountancy and Business Management
Address: Longlong, Puguis. La Trinidad, Benguet
Phone Number: 09071729207
Email: Hannahdumpayag@gmail.com

Name: Mary Joyce T. Saguid

Department: College of Accountancy and Business Management
Address: Toyong, Pico La Trinidad Benguet
Phone Number: 09467265549
Email: saguidmjhoyce@gmail.com

Name: Melvin P. Kimayong

Department: College of Accountancy and Business Management
Address: Pico, La Trinidad, Benguet
Phone Number: 09361547883
Email: mhelvhinekhimayong@gmail.com

PURPOSE OF THE STUDY

You are being invited to participate in a research project. It is important that you understand
the purpose of the research and what it involves before choosing to participate or take part
in it. Please take your time to carefully read the material below. Kindly inform the
researcher if you have any questions or require any additional information.

The purpose of the study is to evaluate the extent to which the Accountancy students of the
Kings College of the Philippines understand fundamental accounting concepts and their
practical applications. This study aims to identify gaps in students' knowledge and
understanding, providing insights for educators to enhance curriculum design and teaching
methodologies. Furthermore, the research seeks to examine the effectiveness of current
educational approaches in fostering a deep and functional grasp of basic accounting concepts
among students.

STUDY PROCEDURES

1. Information Sheet

An information sheet will be provided to all potential participants. This document will outline
the purpose of the study, the procedures involved, the duration of participation, and any
potential risks or benefits. It will also include contact information for the research team
should participants have any questions or concerns.

2. Consent Form

Participants will be required to sign a consent form before taking part in the study. This form
will confirm that they have read and understood the information sheet, and that they agree to
participate in the study voluntarily. It will also ensure that participants are aware of their
rights, including the right to withdraw from the study at any time without penalty.

3. Data Collection

The data collection phase will involve gathering information from participants through
various methods. This includes administering surveys and conducting observations to assess
students' understanding of basic accounting concepts and their application. Data collection
will be conducted in a systematic manner to ensure accuracy and reliability.

4. Surveys

Surveys will be distributed to participants to gather quantitative data on their understanding

of basic accounting concepts. The survey will consist of closed-ended questions designed to
measure comprehension and application of these concepts. The data collected through
surveys will be analyzed to identify trends and patterns.

5. Observations

In addition to surveys, observations will be conducted to gather qualitative data on students'

application of accounting concepts in practical settings. Observations will be carried out
during accounting classes and related activities to assess how students apply their theoretical
knowledge. This method will provide insights into students' real-world application of
accounting principles.
RISKS
There are no known risks associated with participating in this study.
You may decline to answer any or all questions and you may terminate your involvement at
any time if you choose.

BENEFITS

Your involvement in this study will not directly benefit you. However, we are hoping that the
data from this study may contribute significantly to understanding the level of proficiency of
accountancy students in basic accounting concepts and their applications. The results will
help identify factors that influence students’ mastery of these concepts, such as learning
environments, teaching methods, and personal study habits. This information may guide
educators in designing more effective instructional strategies and academic interventions to
enhance learning outcomes. Furthermore, the findings may serve as a reference for students
seeking strategies to improve their understanding and application of basic accounting
principles. Additionally, it may contribute to the broader educational knowledge that benefits
educators, researchers, and policymakers, and guide Kings College of the Philippines in
implementing changes to improve educational quality and student satisfaction.

CONFIDENTIALITY
Your responses to this survey questionnaire. Kindly refrain from writing any personal
information on the survey questionnaire or the comments you provide will not be kept
anonymous for the duration of this research study. The researcher will employ every
reasonable measure to protect your privacy, including the following:
1. Data Anonymization: The researchers will anonymize the data by assigning code
names or numbers to participants. These codes will be used in all research notes
and documents to ensure that individual responses cannot be linked back to
specific participants.
2. Confidential Storage: All data collected will be stored securely, and only
authorized researchers will have access to it. The data will be protected and secure
storage solutions to prevent unauthorized access.
Participant data will be kept confidential except in cases where the researcher is legally
obligated to report specific incidents. These incidents include, but may not be limited to,
incidents of abuse and suicide risk.

CONTACT INFORMATION
If you have any questions regarding this study or if you experience any negative
consequences as a result of participating, please contact the researcher(s), whose contact
information is provided on the first page. If you have questions about your rights as a
participant, or if difficulties emerge that you do not feel you can discuss with the Principal
Investigator(s), please contact the Research and Ethics Committee.
VOLUNTARY PARTICIPATION
Your participation in this study is voluntary. It is up to you to decide whether or not to take
part in this study. If you decide to take part in this study, you will be asked to sign a consent
form. After you sign the consent form, you are still free to withdraw at any time and without
giving a reason. Withdrawing from this study will not affect the relationship you have, if any,
with the researcher. If you withdraw from the study before data collection is completed, your
data will be returned to you or destroyed.

CONSENT
I have read and I understand the provided information and have had the opportunity to ask
questions. I understand that my participation is voluntary and that I am free to withdraw at
any time, without giving a reason and without cost. I understand that I will be given a copy of
this consent form. I voluntarily agree to take part in this study.

Participant’s signature _________________________________________Date__________

Investigator’s signature ______________________________________Date____________