Correlational Analysis

between Grades in
Fundamentals of ABM 1
and General Mathematics
Subjects
Background Of the Study:
 Mathematics, the science of structure, order, and
relation that has evolve from elemental practices of
counting, measuring, and describing the shapes of objects. It
deals with logical reasoning and quantitative calculation,
and its development has involved an increasing degree of
idealization and abstraction of its subject matter. (Britannica:
Mathematics)
 An attitude is an internal disposition to evaluate in
positive or negative terms an object, in which it is
accompanied by affective, cognitive, and behavioural
responses. It means that Mathematics can affects
accounting students performance according to students
attitude’s towards Mathematics. (Aiken, 2002)
 The discipline of accounting is concerned with accurate
numerical measurement of precisely defined operational
concepts. Accounting should be comfortable with
Mathematics. Most Accounting educators estimate that
arithmetic skills are important for students to understand
accounting systems and financial statement analysis. . (The
European proceeding of Social and Behavioural Sciences)

 In accounting, Mathematics uses numbers and set

mathematical formulas to get answers from certain
questions or conclusions. (Accounting School Guide)
 Research Problem:
This study aims to know the relation between the Fundamentals of ABM 1
and General Mathematics.
Specifically, this will answer the following questions:

 What are the grades of selected ABM students in Fundamentals of ABM

1?
 What are the grades of selected ABM students in General Mathematics?
 Is there a correlation between Fundamentals of ABM 1 and General
Mathematics?
 What is the relationship between Fundamentals of ABM 1 and General
Mathematics?
 Significance of the Study
In conducting this study, the main focus of the
researchers is to know the relationship between General
Mathematics and Fundamentals of ABM 1, the main
beneficiaries of this study are as follows;

Teachers – it gives them ideas in applying mathematics in

accounting on how it connects with each other so that
they will have the knowledge in teaching their students.
Students – they will know the importance of mathematics
in accounting and gives more knowledge
 Scope and Delimitation of the Study:
The study focused only to the relation of the two subjects.

 The researchers asked information’s more about the grades of

Fundamentals of ABM 1 and General Mathematics.
 The researchers population are the Grade 12 ABM students
SY:2017-2018.
 The researcher conducted the study at Baybay City Senior
High School.
 This study was conducted for almost 3 weeks.
Conceptual Framework:

Independent Dependent
Variable Variable
Intervening

Grades of Financial The Relation of

General problem grades in between
Mathematics General
and Personal Problem Mathematics to
Fundamentals Fundamentals of
of ABM 1 Climate ABM 1 subjects
Methodology:
Quantitative research with research
design of correlational method
Grade 11 ABM students SY 2017-2018.

Purposive sampling

SF9 or Form 138

 Bibliography:
Ball, D. L., & Cohen, D. K. (1990). Developing practice, developing practitioners:
Toward a practiced-based theory of professional education.
Boulding, K. E. (1971). The role of mathematics and Logic.
Brencher, R. (2006). Contemporary Mathematics For Business and Consumers.
Keating, S. (1973). The Role of Mathematics in Business Decisions.
Richardson, K. (2000). Mathematical standards for pre0kindergarten through
grade 2.
Shaban, O. (2015). The Relationship Between Mathematics grades and the
academic Performance of the Accounting Students' Department.
Yunker, P. J., Yunker, J. A., & Krull, G. W. (2009). The Influence of Mathematics
Ability on Performance in Principles of Accounting.
Statistical Analysis
 In getting the relationship between the two subjects, the
researcher used the Correlational Coefficient.
Formula:
𝑆𝑆𝑥𝑦
r=
𝑆𝑆𝑥𝑥 𝑆𝑆𝑦𝑦
where;
r = Sample Correlation Coefficient
n = number of data
SS = Sum of Squares
Results and Discussion:
The researcher used the Correlation Coefficient to determine the relationship between

General Mathematics and Fundamentals of ABM 1. In Table 1 shows the computed Data. Table 2

represented the Level of Relationship from the computed Data.

Table 1. Computed Data using the EXCEL

Fundamentals of General XY X² Y²

ABM1 mathematics

Sum∑ 5,238 5,016 461,096 481,660 441,758

Table 2. Level of Categories
Value of r Level of Relationship

0.71 - 1 A Perfect positive Relationship

0.51 – 0.7 A strong positive Relationship

0.31 – 0.50 A Moderate positive Relationship

0.01 – 0.30 A weak positive Relationship

0 None or no relationship at all

-0.01 – -0.30 A weak negative Relationship

-0.31 – -0.50 A moderate negative Relationship

-0.51 – -0.70 A strong negative Relationship

-0.71 - -1 A Perfect negative Relationship

Computation to get the Correlation:
𝑆𝑆𝑥𝑦
Step 1: r=
𝑆𝑆𝑋𝑋 𝑆𝑆𝑦𝑦
Since, the answer is 0.458,
the correlation coefficient
152 suggests a “Moderate Positive
Step 2: r= Relationship” category, where
(315.37)(350)
the accumulative average
Step 3: r=
152 ranged between 0.31 – 0.50
110379.5
according to the Level of
150
Relationship that is shown in
Step 4: r= Table 2.
332.234

Step 5: r = 0.4575 or 0.458

Conclusion:
According to the results that has been computed,
the researchers concluded that there is a Moderate
relationship between General Mathematics and
Fundamentals of ABM1. It means that there is 46%
relationship between the two subjects.
 Recommendations:
The researchers recommends the following to the future researchers;

1. The researchers suggest to gather more information about

Correlational analysis between the grades in Fundamentals of ABM 1 and

General Mathematics Subjects to improve the study.

2. The researchers recommend to use another variables in getting the

relationship between the General Mathematics to another fields (e.g.,

Science, Economics, etc.).