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Perceived Stress and Coping Strategies among Accountancy students of Jose Rizal

Memorial State University-Main Campus, Dapitan City during COVID-19 Pandemic

Mary Conie T. Sanico

BSA - III
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Chapter 1

THE PROBLEM AND ITS SCOPE

Introduction

The global pandemic has proven to be challenging for students in more ways than one.

Ever since in-person classes moved online and “Stay Home Stay Safe” executive order was

implemented; many students have faced a distressing change in their employment status. The

outbreak of corona virus disease 2019 (COVID-19), which started in China in December 2019, is

a catastrophic calamity that has spread across the entire world at the speed of light. Public health

measures have been implemented in almost every country to contain the disease’s transmission.

According to the United Nation’s Educational, Scientific, and Cultural Organization (UNESCO),

the pandemic has interrupted the learning of more than one billion students in 129 countries

around the world. Many universities worldwide have moved to emergency remote teaching

(ERT) via online platforms, further inducing anxiety among the students. Studies on the effect of

COVID-19 and lockdowns on college students in China reported significant adverse effects on

the students’ psychological well-being and high levels of anxiety.

Stress is referred by Lazarus et. Al, as “a condition or feeling experienced when a person

perceives that demands exceed the personal and social resources that the individual is able to

mobilize” (as cited in Zhenghong, Shinde, & Willems, 2013, p. 1). While stress can act as

motivation to some, failure to manage stress effectively could result in feelings of fear,

incompetence, uselessness, anger, and guilt (Eva et al., 2015).

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` Research has shown the prevalence of stress among students of higher learning

institutions, mainly due to the needs to adapt to various psychosocial changes and to cope with

the academic and social demands of their respective fields (Uehara, Takeuchi, Kubota, Oshima,

& Ishikawa, 2010). Some of the causes of stress suggested include meeting grade requirements,

test taking, volume of materials to be learned, and time management (Beiter et al., 2015).

Stress has an adverse impact on the quality of student life and academic success.

However, except for Gabre and Kumar (2012) and Zhenghong J. Hou et al. (2013), there have

been a limited number of studies which specifically investigated the level of stress faced by

accounting undergraduate students. Accounting has been increasingly a popular choice among

students to pursue their tertiary education which is in line with the national aspiration to produce

60,000 professional accountants by the year 2020 (Bernama, 2015)

Coping strategies to reduce stress is a necessary condition for preventing the harmful

effects of prolonged stress (William et al., 2010). Coping strategies refer to the specific efforts

that people use to master, reduce or minimize stressful event. Coping is multi-dimensional and

involves various strategies of which some are functional than others (Gnilka, Chang, & Dew,

2012). Chao (2012) identifies two important ways of managing stress; namely social support and

dysfunctional coping strategies. Social support such as seeking support from families and friends

naturally help people to manage stress.

Moreover, early literature has documented the negative influence of pandemics on

students’ psychological well-being, which has led to acute depression and anxiety (Cao et al.)

investigated the psychological impact on university students in China during the COVID-19

pandemic. Out of 7143 students studied, 0.9% had severe anxiety, 2.7% had moderate anxiety,
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and 21.3% had mild anxiety. Several stressors have been identified as key factors affecting

student’s anxiety and psychological well-being: apparent or associate being infected by COVID-

19; monetary issues and their effects on daily life; educational disruptions, effects of the disease

on education and potential jobs; and sensational broadcasts and inaccurate news reports. Other

stressors include students’ place of residence, family income stability, parents’ psychological

status, reduced social interactions, increased number of new cases and affected provinces, and

the imposition of travel bans affecting daily life.

Lee J in an article published in Lancet (Apr 2020) explains the effects of COVID 19

pandemic on students. In a survey, which included 2111 participants up to age 25 years with a

mental illness history in the UK, 83% said the pandemic had made their conditions worse, 26%

said they were unable to access mental health support; peer support groups and face-to-face

services have been cancelled, and support by phone or online can be challenging for some young

people.

According to India Today (07 Apr 20) there are three major education problems that

students and educators currently face due to the Covid-19 pandemic: 1. Students caught in the

crosswire. These are those students who are caught in the limbo on account of education

outcomes being withheld due to the Covid19 pandemic. Some of them do not have a result

because exams either did not happen or were left in the middle. 2 .Students one year away from

school or college-leaving exams. 3. Education disruption. In response to the Covid-19 scare,

many schools and colleges have moved online and parents seem to have assumed the role of

teachers. Again, while there are a ton of fantastic resources which are available, there are not too

many resources which mimic the school that is, provide for multidisciplinary learning, encourage
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connections across different domains and inspire ideas which help a child develop 21st century

skills and prepare themselves for the jobs of the future.

Along this underlying fact, the researcher deemed it considerably to determine the

perceived stress and coping strategies among accountancy students of Jose Rizal Memorial State

University-Main Campus, Dapitan City during COVID-19 pandemic.

The result of the present study may have implications on the college life of accounting

students; provide useful information for teaching and counseling services; and ultimately assist

in optimizing the academic potential of this particular student group especially in times of global

pandemic. Thus, this study hopes to extend the existing literature by empirically evaluating the

impacts of the COVID-19 pandemic on the levels of stress among accountancy students, during

the heights of the pandemic. It should also provide guidelines for policy maker on possible

mechanisms to moderate the impact of stress on students during such crisis. Further, research is

proposed for the inclusion of successful coping strategies used by the students during testing

times such as the COVID-19 pandemic.

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Theoretical Framework

This study was anchored on Sundarasen et. al (2020). Psychological Impact of COVID-

19 and Lockdown among University Students in Malaysia: Implications and Policy

Recommendations. This study examined anxiety among university students in Malaysia during

the COVID-19 pandemic and the lockdown period between April and May 2020. The odds of

anxiety were higher among the female students compared to that among the male students.

Females generally express emotions to a greater extent than males do, and the recent pandemic

may have exacerbated this situation. Studies indicate that females’ uncertainty tolerance

threshold is lower than that of males and crossing that threshold triggers undue stress and

anxiety. Female students may further be subject to lesser coping strategies in times of uncertainty

and stressful situations.

In this study, the younger students, specifically those in the age group of 17 to 18 years,

were more anxious compared to the older ones. As widely known, the youngsters are constantly

on social media and the information shared on social media could have played a pivotal role in

increasing the anxiety level of the students. Although social media gives easy access to

information, which can be essential during the lockdowns, the “always-on” facet of social media

can be exhausting and may take a toll on students’ mental health. The flow of risk-elevating

messages on social media that are portrayed in a very negative manner could trigger anxiety;

24/7 media coverage may make it seem like COVID-19 is omnipresent as well.

With regard to the field of study, students in management-related studies seemed to have

a higher level of anxiety compared to healthcare and medical students. This is contrary to another

study, which conjectured that medical and healthcare students experience a higher level of
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anxiety during times of epidemic or pandemics. The exact reason for the difference is not firm,

but there is a possibility that the healthcare students could have been well-informed on what to

expect as the pandemic progresses compared to the students of business- or management-related

studies.

Students who were staying alone experienced the highest anxiety levels compared to

those staying with family and friends. As it is, those staying alone are usually away from their

loved ones and the sudden threat to their safety and security during this pandemic could have

made these students feel lonelier and posed challenges from multiple angles. Tracking prolonged

loneliness and swift interventions are imperative in reducing feelings of anxiety as they endorse a

sense of belonging. Building and maintaining relationships is pivotal for mental and social well-

being and is one of the hallmarks of student life. Unfortunately, the COVID-19 pandemic has

created a “social recession”—a continual pattern of social distancing, beyond the immediate

pandemic, that is creating a lack of emotional support and broader societal effects, which include

increased anxiety levels.

Based on the selected relevant narrative feedback given by the students in the survey, the

most commonly highlighted stressors were predominantly financial constraints, remote online

classes, and uncertainty about the future due to COVID-19 and lockdowns. In terms of finances,

the students were concerned with their ability to manage their educational financial commitments

due to family loss of income and loss of opportunities to work and self-finance their studies.

Second, an important contributor to anxiety and stress level was the sudden move to online

classes, better known as ERT. The students faced uphill tasks in terms of technological

infrastructure, mainly poor internet connection. It is also appalling to note that some students

attended 6–8 hours of daily online classes using their mobile phones, which further contributed
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to insurmountable stress and health issues. In addition, the overwhelming expectations from their

instructors, with multiple assignments and no flexible deadlines, added to the students’ anxiety.

Uncertainty regarding their exams, completion of their semester and graduation, and the need to

juggle household chores and take care of siblings while concurrently attending online classes had

a huge impact on their anxiety levels. Students, especially those graduating, were also distressed

because they were helpless in their plans to launch their careers.

Moreover, although universities promptly implemented remote online classes, most

instructors still used the same curricula and learning outcomes meant for face-to-face teaching.

This did not augur well with students and added tremendous stress and anxiety as they were

excessively burdened with continuous alternative assessments. Many instructors fail to realize

that the students are wading through complicated emotions due to COVID-19 and lockdowns

and the fact that they have to adjust to remote learning and being isolated from their friends

creates undue frustration, anger, resentment and ultimately, anxiety.

To have an ease understanding of this study, a conceptual framework was shown in the

next page. It can be seen from the figure that COVID-19 pandemic is illustrated to affect the

level of stress to students and what strategies they are doing in coping this stress. Further, the

arrow from the extraneous variable is to test the significant difference of stress and coping

strategies among accountancy students in times of pandemic when data are group according to

age, gender, year level and home location.

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Figure 1. Conceptual Framework

Accountancy Students of Jose Rizal

Memorial State University

Coping Strategies

1. Emotional Focused Coping

Stress 2. Problem Focused Coping

3. Adaptive Coping

4. Maladaptive Coping

Profile

1. Age

2. Gender

3. Year Level

4. Home Location
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Statement of the Problem

This study aims to determine the perceived stress and coping strategies among

accountancy students of Jose Rizal Memorial State University – Main Campus, Dapitan City

during COVID-19 pandemic.

Specifically, it sought to answer the following questions:

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

1.1 Age

1.2 Gender

1.3 Year Level

1.4 Home Location

2. To what extent did the respondents rate levels of perceived stress in times of COVID-19

pandemic?

3. What are the coping strategies adopted by the accountancy student in times of COVID-19

pandemic?

3.1 Emotion Focused Coping

3.2 Problem Focused Coping

3.3 Adaptive Coping

3.4 Maladaptive Coping.

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4. Is there a significant difference in the levels of perceived stress among accountancy students

during COVID-19 pandemic when data are analyzed as to:

3.1 Age

3.2. Gender

3.3 Year Level

3.4 Home Location

5. Is there a significant difference in the coping strategies among accountancy students during

COVID-19 pandemic when data are analyzed as to:

4.1 Age

4.2 Gender

4.3 Year Level

4.4 Home Location

Hypotheses

Ho1 There is no significant difference on the perceived stress among accountancy

students during COVID-19 pandemic when data are group according to age, gender, year level

and home location.

Ho2 There is no significant difference on the coping strategies among accountancy

students during COVID-19 pandemic when data are group according to age, gender, year level

and home location.

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Significance of the Study

This study was conceptualized in light to determine the perceived stress and coping

strategies among accountancy students of Jose Rizal Memorial State University- Main Campus,

Dapitan City during COVID-19 pandemic. Policy recommendations were offered in this study.

More specifically, this study will benefit the following:

Students. The findings of this study will provide students a greater perspective on how to

cope up with stress amidst pandemic. Further, it was deemed significant especially to those

students who are easily get depressed in doing school works.

Teachers. Recommendations formulated in this study will positively affect the teachers’

awareness that their students are suffering from stress and that they can give advices and

guidance.

Colleges and Universities. Findings of this study could assist colleges and universities in

forming a theoretical basis for determining psychological well-being and identifying evidenced-

based psychological intervention practices to assist the students in times of similar pandemics in

the future.

Parents. Recommendations of this study will help parents to guide and monitor their

children.

Scope and Limitation of the Study

The study was focused at determining the perceived stress as well as the coping strategies

among accountancy students during COVID-19 pandemic. The respondents of this study are the
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undergraduate accountancy students of Jose Rizal Memorial State University-Main Campus,

Dapitan City, and of different year level.

Profiling of the undergraduate accountancy student respondents was limited to age,

gender, year level and home location.

The extent respondents rated the perceived stress level were ascertained as follows:

No stress, low, moderate and severe, while adopted coping strategies were categorized as

Emotion Focused Coping, Problem Focused Coping, Adaptive Coping, Maladaptive Coping.

No other areas outside those identified in the aforementioned aspects of the study were

considered as part of this research work. Finally, the study was delimited to the analysis and

interpretation of data gathered from the responses of the research participants.

Operational Definition of Terms

The terms below are operationally defined for clarity and understanding of the study.

Accountancy Students: All students undergoing I, II, III, IV Basic Bachelor of Science in

Accountancy program in Jose Rizal Memorial State University-Main Campus, Dapitan City.

COVID-19 Pandemic: This refers to the outbreak of corona virus disease 2019 (COVID-19)

that affects the lives of students.

Perceived Stress: In this study this refers to the, the feelings or thoughts which the accountancy

students have about how much stress they are in times of COVID19 pandemic.
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Coping strategies: Coping strategies refer to the specific efforts, both behavioral and

psychological, that the accountancy students are employing to master, tolerate, reduce, or

minimize stressful events during pandemic.