OUR LADY OF FATIMA UNIVERSITY

COLLEGE OF BUSINESS AND ACCOUNTANCY

ACCOUNTANCY DEPARTMENT

INFLUENCE OF E-LEARNING ON ACADEMIC PERFORMANCE OF STUDENTS IN

BACHELOR OF SCIENCE IN ACCOUNTANCY PROGRAM IN SELECTED IN
SELECTED HIGHER INSTITUTION IN RIZAL

In Partial Fulfillment of the Requirements in

Accounting Research Subject

Aquino, Lhowella Jane

Bersalona, Kirk Geri Angelo
Coronado, Marael Miguel
Decatoria, Margie
Diaz, Daryl Deanne
Dorias, Allona Joy
Garcia, MarioneSeantelle
Gayoba, Genie
Marigondon, Shania Drew
Rosales, Angel
Sulligue, Ma. Vannielyn Keith
Ty, Pamela Gabrielle
 OUR LADY OF FATIMA UNIVERSITY
Antipolo City
COLLEGE OF BUSINESS AND ACCOUNTANCY

APPROVAL SHEET

This Research entitled “INFLUENCE OF E-LEARNING ON ACADEMIC

PERFORMANCE OF STUDENTS IN BACHELOR OF SCIENCE IN ACCOUNTANCY

PROGRAM IN SELECTED IN SELECTED HIGHER INSTITUTION IN RIZAL” was

prepared and submitted by the following students in partial fulfillment of the requirements for

the degree of Bachelor of Science in Accountancy that has been examined and found

satisfactorily and hereby accepted.

AQUINO, LHOWELLA JANE GARCIA,MARIONESEANTELLE

BERSALONA, KIRK GERI ANGELO GAYOBA, GENIE
CORONADO, MARAEL MIGUEL MARIGONDON, SHANIA DREW
DECATORIA, MARGIE ROSALES, ANGEL
DIAZ, DARYL DEANNE SULLIGUE, MA. VANNIELYN KEITH
DORIAS, ALLONA JOY TY, PAMELA GABRIELLE

Maria Lourdes Cruz Norma A. Gappi Marvel Jess S. Ariola

Panelist Panelist/Instructres Panelist & Adviser
 CERTIFICATE OF ORIGINALITY

We hereby certify that this Research Paper is our own work and that, to the best of our

knowledge and belief, it contains no material previously written or published by another person

or organization nor any material which has been accepted for award of any other degree or

diploma from a university or institution of higher learning, except where due acknowledgement

is made thereof.

Furthermore, we declare that the intellectual content of this thesis is the product of our

work although we have received assistance from others on the manner of organization,

presentation, language and style.

The Researchers
 ACKNOWLEDGEMENTS

We would like to express our sincere gratitude in the support and help of the kind

people who made this research possible. Without them, the result could not have been

accomplished. We thank once again everyone that supported us the most through our

studies:

Dra. Norma A. Gappi, CPA, the professor who tirelessly helped and guided us, the one

who gave motivation and invaluable comments, continuously assisted and supported us to

finish this study;

Mr. Marvel Jess S. Ariola, CPA, our research adviser for his personal support and

patience at all times, for his knowledgeable suggestions, insights and comments for the

improvement of our work. We very much appreciated his word of encouragement which

helped us maintain our stability under pressure.

 ABSTRACT

TABLE OF CONTENTS
 Page
Title…………………………….……………………………………………………………... i
Approval Sheet………………………………………………………………………………... ii
Certificate of Originality……………………………………………………………………… iii
Acknowledgement……………………………………………………………………............. iv
Abstract………………………………………………………………………………………… v
Table of Contents……………………………………………………………………………….vi
List of Tables
List of Figure
CHAPTER
1 THE PROBLEM AND ITS BACKGROUND
Introduction/ Background of the Study
Statement of the Problem
Hypothesis
Significance of the Study
Scope and Limitation of the Study
Definition of Terms
2 REVIEW OF RELATED LITERATURE AND STUDIES
Review of Related Literature
Theoretical or Conceptual Framework of the Study
Research Paradigm/Simulacrum
3 RESEARCH METHODOLOGY

Research Design/Study Design

Locale of the Study
Population/Sample of the Study
Research Instrument(s)
Validation of the Instrument(s)
Ethical Considerations
Data Gathering Procedures
Statistical Analysis

CHAPTER 1
 THE PROBLEM AND ITS BACKGROUND INTRODUCTION

Introduction

The sudden change in the world due to the threat of COVID-19 greatly affects the

economy globally. Many countries have declared national emergencies resulting in major

changes such as implementing safety protocols, rules and regulations, and organizing task forces

to respond with the emerging infectious disease from spreading, as well as prioritizing safety to

people. The educational system is one of the economic sectors that is being affected by the

current condition thus leading the government to decide to temporarily close educational

institutions in response to safety protocols.

In replacement to the foregoing interruption in the educational system, UNESCO have

recommended the use of distance learning programs by means of E-learning, to reach learners

remotely and limit the disruption of education. Undeniably, technology plays a large role in

many aspects of day-to-day life, and education is no different. Technology is rapidly changing

the way students learn and how instructors teach. These make the researchers even more

interesting to look on the influence of online class to the students in the program of BSA.

E-learning is the unifying term used to describe the field of online learning, web-based

training and technology-delivered instructions (Oye et al, 2010). The impact of E-learning is

increasingly dominating the current educational system as the impact of technology continuously

dominates our day-to-day activities worldwide (Bass, 2006). E-learning has a competitive

advantage which many school institutions have implemented and this has an impact on the

student academic performance. According to Rogers (2008), other higher educational institutions
use highly interactive E-learning which directly improves students’ academic performance in

general.

Remarked as the way of progress in education, it was also found that students who

participated in online/E-learning achieved better grades than students who studied using

traditional approaches (Holley, 2002). Hence, when students are using technology as a tool or a

support for communicating with others, they are in an active role rather than the passive role of

recipient of information transmitted by a teacher, textbook, or broadcast. E-learning is widely

used in many universities today as the result of the pandemic. In some universities, the online

class does not add any value to the teaching and learning activities. Some findings say it

improves the performance of the student.

Through the aforementioned statements, the researcher embarked this study to know and

understand the influence of E-learning on the academic performance of the students specifically

for BSA programs. Accountancy program is one of the courses that is not easy to learn and

known as an elite program. Thus, this study is designed for readers to understand how the online

class affects the performance of students in studying at home.

Statement of the Problem

Distance learning is convenient for the students because this actively demonstrates that

they will be able to complete coursework as it offers flexible learning paths that will greatly

enhance the accessibility to higher education. The influence of electronic learning contributes

significantly to making this education more accessible to students specifically those who are in

Bachelor of Science in Accountancy Program. The assumption is the changes in our new style of

learning as we indulge more in electronic support that will create a lot of opportunities for BSA
students to work independently in constructing new insights through self –regulated learning that

can be able to use for their future endeavours.

The main objective of this study is to know how e-learning influences the Academic

Performance of the selected students taking Bachelor of Science in Accountancy Program in Our

of Fatima University.

Therefore, the aim of this study is to answer the following questions:

1. What is the demographic profile of the respondents in terms of?

1.1 Age

1.2 Gender

1.3 Year level

2. Before and after the E-learning infusion, what is the success standard performance level

of the selected students taking Bachelor of Science in Accountancy Program?

3. How does the implementation of E-learning influence the academic performance of

Bachelor of Science in Accountancy in terms of:

3.1 Major examinations

3.2 Time management

3.3 Taking the MQE, COMEX 1, COMEX 2

4. How effective is the implementation of E-learning to students of Bachelor of Science in

Accountancy?

5. Is there a significant influence of taking E-learning in the academic performance of

students in Bachelor of Science in Accountancy Program?

Hypothesis of the Study

Based on the specific problems of the study, the hypotheses are the following:

H0There is no significant influence of taking the distance e-learning in the academic

performances of the students in Bachelor of Science in Accountancy Program.

H1There is a significant influence of taking the distance e-learning in the academic performances

of the students in Bachelor of Science in Accountancy Program.

Significance of the Study

This study aims to assess the influence of E-learning mode of learning in the academic

performance of the students of B.S. Accountancy program of Our Lady of Fatima University.

Furthermore, the findings of the study would be noteworthy to the following:

Students. This study may help them to realize and still develop their knowledge and

understanding to E-learning in order to help them to formulate ways to pursue their careers in the

e-learning setting.

Professors and Instructors. They may be informed about how students are greatly affected by

the distance e-learning and make an effort to consider the struggles and students might be

experiencing.

Educational Institutions. The result of this study would be beneficial for it will help the

administrators to be fully aware of what are the aspects that needs improvement and add controls

to still provide the higher quality education aligned with their vision even outside the school

premises.
Future Researchers. They would benefit from this study for the reason that they can utilize this

as a guide and reference in conducting similar studies in the future. Contents of this research may

further widen their knowledge on the research topic.

Scope and Limitation of the Study

This study focuses on the Influence of E-Learning on Academic Performance of Students

in Bachelor of Science in Accountancy Program. The data collection will be conducted to 100

randomly selected accountancy students in Our Lady of Fatima University from 1 st year to 4th

year SY 2020-2021 that will represent the population

Each of the respondents are given the same questionnaires to answer. The result of this

study will be applicable only to those studying accountancy online. The main source of data will

be the questionnaire, which is prepared by the researchers.

Definitions of Terms

The following terms are defined operationally for better understanding:

E-Learning, or electronic learning. It refers to the delivery of learning and training through

digital resources. E-learning is basically defined as a learning conducted via electronic media,

typically on the internet, also referred to as online learning, where students can access their

learning materials online at any place and time. To further more understand about the contents of

this study, here are some key words to help you out:

Elucidate - Pertains to making something clear; explain.

Fare - perform in a specified way in a particular situation or over a particular period of time.
COVID19 - The acronym derived from “coronavirus disease 2019”. It is defined as an infectious

disease caused by a newly discovered novel coronavirus which was first identified amid an

outbreak or respiratory illness cases in Wuhan City, Hubei Province, China.

Future Endeavours - future actions, making a serious determined effort and actively working

toward a direct goal.

Self-regulated learning - is a cyclical process, wherein the student plans for a task, monitors

their performance, and then reflects on the outcome. The cycle then repeats as the student uses

the reflection to adjust and prepare for the next task.

Student Satisfaction – the favorability of a student’s subjective evaluation of the various

outcomes and experiences associated with education.

Learning Outcome – articulation of the specific skills, attitudes and segments of knowledge a

student should acquire by the end of a given class, program, course or degree.
 CHAPTER 2

REVIEW OF RELATED LITERATURE AND STUDIES

Local Literature and Studies

Philippine Government initiated certain campaigns to support the online learning in the

country but still faced a lot of problems. According to an article published by BusinessWorld last

June written by Luis V. Teodoro“Some can’t afford the computers or even smartphones needed,

or to subscribe to Wi-Fi providers and master the use of the technology involved within a short

two months. As some news reports have noted, some teachers are similarly unprepared, either

because they don’t have the devices needed and can’t afford them, and/or are also as

technologically challenged as their students.” This statement elucidates the reality of the

Philippines not being in a state of readiness for the adaptation of online learning.

Parallel to the Department of Education, the Commission on Higher Education (CHED)

advised other institutions of higher education in the Philippines to implement distance education

methods of learning for its classes, such as the use of educational technology, to maximize the

academic term despite the suspensions. Several other public and private tertiary institutions

implemented such arrangements for its classes; however, several student groups appealed to

CHED to suspend mandatory online classes in consideration of the logistical limitations and

well-being of a majority of students (Alipio, 2020).

According to Chua et al., (2020) Because of the COVID-19 crisis, Higher Educational

Institutions (HEIs) have resorted to online classes or E-Learning Classrooms to deliver the

content of their curriculum in various platforms. Chua, Sibbaluca, Mack, et.al, suggested using

the Virtual Learning Environment (VLE) as a technical tool for promoting the process of
teaching and learning. According to them, teachers should be innovative in developing such an

analytical learning atmosphere that will best fit the needs of today's generation of students.

In general, students enjoy the E-learning platforms used by their professors. However,

there were some who could not really get connected due to slow connection or they have no

capacity to produce the resources. To some students, it is their first time to utilize these platforms

and they have difficulty accessing them. They have limited time to learn how to utilize them

thus, delaying the submission of their assignments online. To some students, they thought that

this crisis is temporary and they prefer to go on vacation rather than to learn or to study, but they

were also those who are eager to learn and stay positive that this crisis would not last long. They

believe that the intervention provided to them is just temporary and the first thing to do is to obey

or comply with their professors. Since the Commission on Higher Education has declared to be

more lenient on E-learning classroom issues, the professors become more humble to ask their

students first before implementing a new platform. This action makes the students delighted and

become interested to study.

On December 6-7, 2013 the Philippine e-learning Society will hosts the International

Congress on e-learning 2013 at the Heritage Hotel Manila, Philippines. The Philippine e-learning

Society (PeLS) has been the country’s leading organization in promoting the development of e-

learning competencies through education, training and collaboration among various stakeholders

in government, industry and academe. The Congress will be forum for an international exchange

research, innovation, experiences and best practices in E-learning. The Philippine has been cited

as one of the top 10 countries in the world in terms of high growth in “e-learning”.
 Rapid advances in information and communications technology in the digital age have

brought about significant changes in the practice of distance education (DE) worldwide. DE

practitioners in the Philippines open university have coined the term ‘open and distance e-

learning’ (OdeL) to refer to the new forms of DE, Which are characterised by the convergence of

an open learning philosophy and e-learning technologies.

Foreign Literature and Studies

E-learning has become a new epitome and new underlying principles in library services

as well as educational sector with a mission to serve as a development platform for present-day

society based on knowledge. What then is e-learning? According to Olaniyi (2006), e-learning is

all about learning that occurs at the computer. In our contemporary world, the learning through

the aid of a computer simply means online knowledge acquisition through the internet or offline

through CD-ROM etc. In other words, it is the use of network technologies to create, foster,

deliver, and facilitate learning, anytime and anywhere. Horton (2005) defined e-learning as the

use of internet and digital technologies to create experiences that educate our fellow human

beings. E-learning has the potential to revolutionize the way we teach and how we learn (DfES,

2003).

According to Abimbade (2002) educational technology vis-à-vis instructional technology

whether as a field of education or new terminology to what has been there before like teaching

aids or apparatus, as it was earlier called but recent achievements in the field of computer and

communication technologies have offered tremendous opportunities for learning by electronic

means (Rozina, 2002). Therefore, the world of technology continued to grow and today the

whole world has become a global village. By the beginning of the 21st millennium educational

technology has stretched educational boundaries and created new ones on a daily basis. One of

these new and rapidly expanding boundaries is e-learning which is offering tremendous

advantage to education sector. (Abimbade, 2002)

In traditional classroom-based courses, there is an ongoing problem with student

retention. Sometimes, students don’t connect with the course materials or instructors. Research

indicates that online courses can be better at engaging students, boosting retention rates up

to 60% in some instances while video content is projected to account for 80% of all global web

activity by 2019. It is a little surprise that online learning is getting more popular. As online

education provides a greater degree of flexibility, it can be less stressful to manage alongside

other commitments. Furthermore, there is less pressure to engage the students, as you have the

help of devices, apps, and multimedia tools to make learning a more interactive and enjoyable

prospect. This provides education institutions new opportunities to deliver content in ways that

the students of today can relate to (https://digitalmarketinginstitute.com/blog/how-online-

learning-can-improve-academic-performance)

Developments in e-learning and technologies are creating the groundwork for a

revolution in education, allowing learning to be individualized, enhancing learners’ interactions

with each other, and transforming the role of the teacher. Although e-learning has rapidly grown

in the field of education, more efforts are needed to make it available to everyone. E-learning

changes the way students’ think and study and can help students to grow with a better aptitude.

(Manya Suresh et. Al)

 According to Paul and Jefferson (2019), “The advent of online education has made it

possible for students with busy lives and limited flexibility to obtain a quality education.” As

opposed to traditional classroom teaching, Web-based instruction has made it possible to offer

classes worldwide through a single Internet connection. Anyone who has a stable internet

connection can take an online learning and online teaching. People know that changes comes

with questions. But still, online class and traditional class still share many qualities. Students still

need to attend class, learn their lessons and submit the required school activities. While teachers

are still required to teach, instruct and motivate their students. Although for some, it boasts

several advantages over traditional education, online instruction still has its drawbacks.

Abooki and Kitawi (2014) stated that “E-learning technologies can be used in three main

ways in universities and colleges: technology enhanced classroom teaching; distance education

(in a bid to reach more students who cannot gain access to conventional universities); and

distributed learning (a mix of deliberately reduced face to face teaching and online learning also

called ‘the mixed mode’ or ‘flexible learning’). E-learning can help to encourage learner

centeredness. “It is said that E-learning strategies require a realization of the changes in both the

demand for and supply of e-resources. Since E-learning is the use of new technologies in the

service of the students’ learning it greatly affect their studies, so good strategy and availability of

online educational sources are needed to deal with a good e-learning setting.

As the mandatory community quarantine was mandated in the Philippines last

March 2020, a great number of changes in policy has been implemented, e- learning is one of

them. Educational institutions need to adapt to the limitations the pandemic brought by

transitioning from traditional face-to-face classes to online platforms. After a year of

experiencing major changes and adjustment, it is still a question whether online classes or
traditional classes is better than the other. An article by Ervin DelasPeñas published on august

19, 2020 from UN SDSN Youth Philippines enumerated the comparison of traditional learning

versus online learning and its advantages and disadvantages. Better grades and lesser time

pressure as an advantage but mental problems due to isolation and internet’s natural limitations

as its disadvantages are mentioned. As for the traditional learning, better communication and

understanding of the lesson as an advantage but absences due to the conflict of schedules,

emergencies and transportation is its downside.

Stockley (2005) has defined e-learning as ‘the delivery method of a learning, training or

education program by electronic means, e-learning is involving the usage of a computer or

electronic device (eg.a mobile phone) to provide training or learning material”.(Stockley,2005)

Also, Oblinger and Hawkins suggest that e-learning has transformed from being a completely

online course to use technology to deliver selected parts of all of course, independent of a fixed

place or time. This means that students can be domestic, travelling or can learn at any distance

(Oblinger and Hawkins, 2005).

According to Bernard et al. (2014), who builds on Graham’s definition (2005), blended

learning can be defined as “the combination of instruction from two historically seperate models

of teaching and learning. In some cases, blended learning is seen as the more effective

counterpart to the other two formats used seperately (Pellas and Kazandis, 2015) Moreover,

several studies seem to agree that blended learning is definable according to the relative time

spent on respectively online and F2F instruction in courses. Thus, at least 50% of total course

time dedicated to F2f instruction appears to be the lower limits of in-class components in the

blended learning format. (Bernard et al., 2014)

 According to (Bonk and Reynolds, 1997), to encourage thinking on the e-learning,

challenging that enable learners to link new information to old, and acquire meaningful

knowledge must be created; hence, it is the instructional strategy and not the technology that

influences the quality of learning. Kozma (2001) argues that the particular attributes of the

computer are needed to bring real-life models and simulations to the learners; thus, the medium

does not influence learning. However it is not the computer that makes the students learn, but the

design of real-life models and simulations, and the students’ interactions with those models and

simulations. The computer is merely the vehicle that provides the processing capability and

delivers the instructions to the learners (Clark, 2001).

According to Berge (1998), he further explained the difference between distance

education and distance learning. Distance education was seen as the formal process of distance

learning, with information being broad in scope, for example, college courses. While, distance

learning was seen as the acquisition of knowledge and skills through mediated information and

instruction, encompassing all technologies and other forms of learning at a distance. This may

be why most educational institutions used the term distance education. In reviewing five

institutional definitions of distance education, these were the main tenets: historically, it meant

correspondence education; it is planned teaching and learning, 5 connects learners at a distance,

designed to encourage learner interaction, uses audio, video and computer technologies as

delivery modes, delivery modes evolve as technology expands and grows.

According to Goodyear (2000), E-learning is the systematic use of networked multimedia

computer technologies that can empower learners, improve learning, connect learners to other

people (peers, instructors, experts, etc.) and resources supportive of their needs, and finally

integrate learning with performance and individual with organisational goals.

 According to Kaware & Sain (2015), It is an everyday struggle for every administrators

and faculty as to how effectively utilize the technological innovation in replacement with

traditional instructional delivery method. However, as they observed, many students have shown

improvement when it comes to productivity compared to traditional learning. E-learning exercise

the learners to practice independent work and benefits them to be technological friendly and ease

their school work, making them use their extra time to another necessary task in a day-to-day life

(Tagegne, 2014).

Online learning is commonly defined in contradistinction to F2F learning (e.g., Ryan et

al., 2016). Its most prominent feature is the absence of the physical classroom, which is replaced

by the use of web-based technologies offering opportunities for out-of-class learning

independent of time, place and pace (Bernard et al., 2014; Chigeza and Halbert, 2014; Northey et

al., 2015; Israel, 2015; Potter, 2015).

(Holley, 2002) found that students who participate in online/E-Learning achieve better

grades than students who studied traditional approach. As result of this finding E-learning is

growing very fast and become popular and that is why many higher educational institutions are

adopting to virtual learning system. E-Learning is widely used in many universities in the world

today.

RESEARCH PARADIGM/ SIMULACRUM

 Figur

e 1: Conceptual Paradigm

Conceptual Framework

The conceptual framework of the study is illustrated in Figure 1 above emphasizing

the influence of E-learning mode of learning in the academic performance of selected in

Bachelor of Science in Accountancy program of Our Lady of Fatima University in Antipolo

City. The variables considered in the research are the respondents’ demographic profiles namely

their age, sex and year level. Another variable that has been considered is the standard success

performance level of the department. The researchers will gather, analyze and interpret data in

terms of number of hours the student spent on self-learning and the number of hours spent on

real-time activities and classes. The results of this study can possibly become a basis for a

guideline and course of study.