Effects of Online Learning Research Study

Proceed to next page………………………………………
INTEGRATED INNOVATION AND HOSPITALITY COLLEGES INC. PAGE

Dela Rama Bldg. Buenamar St. Brgy. Novaliches Proper, Novaliches, Quezon City 1
The Effects of Online Learning in the Academic
Performance of Accounting Students in Quezon City

Dela Rama Bldg. Buenamar St. Brgy. Novaliches Proper, Novaliches,
Quezon City
A Research Paper Presented to
Prof. Kenneth Sechico
In Partial Fulfilment of the Requirements in
Accountancy Research
Fourth Year Bachelor of Science in Accountancy
By
Cabaluna, Deanne Gay P.
Elinon, Mark Kevin
Godines, Prince Lucky
BSA-41A1 (2021- 2022)

ACKNOWLEDGMENT
First and foremost, praise and thanks to God, the Almighty, for His guidance
Quezon
throughout the days and nights to successfully City our research. It is a pleasure
complete
to express our deep sense of thanks and gratitude to our professor, Mr. Kenneth
Sechico, for his dedication and keen interest in helping his students. His immense
knowledge and motivation truly inspired us. We are really grateful to have him.
We would also like to extend our sincere thanks to our respondents for their
time and effort in helping us to make this research possible. This research couldn’t be
completed and become a reality without the kind support and cooperation of these
individuals.
Lastly, to our friends and family, for the love, understanding, and prayers. We
are blessed to have these people around us who become our inspiration and sources of
encouragement.
ABSTRACT
The purpose of this study is to determine the effects of online learning on the
academic performance of accounting students in Quezon City. To know if the

emergence of online learning is suitable andQuezon City
effective for online accounting students,
its strong points and pitfalls, and to give pointers on the factors that may affect their
academic performance. This study was also conducted to be more aware of how
accounting students cope with online learning, what they feel about it, and how they
conquer it. The researchers used a descriptive survey method that is only limited to
accounting students in Quezon City who are experiencing online learning in their
studies. The survey questionnaires will be conducted by means of Google forms. After
the data have been treated and interpreted, the significant findings of the study are: as
to the profile of the respondents in terms of School, out of 100 respondents, 32 or 32%
are from National College of Business and Arts-Fairview campus, 24 or 24% are from
Integrated Innovation and Hospitality Colleges. Second, as to the profile of
respondents in terms of Course, out of 100 respondents, 83 0r 83% are from Bachelor
of Science in Accountancy, 10 or 10% are from Bachelor of Science in Accounting
Information System. Third, as to the profile of respondents in terms of Year Level, 40
or 40% are from 4th Year College Students, 30 or 30% are 3rd Year College Students.
Last, as to the profile of respondents in terms of Gender, majority are Female with 75
or 75% respondents.
The respondents in terms of The Effects of Online Learning in the Academic
Performance of Accounting Students in Quezon City are: on the first question for the
first part what gadget or equipment do you use for your online class shows that out of
100 respondents 93 Rama

Dela or 93% saidBuenamar
Bldg. that the Gadget or Equipment
St. Brgy. Novaliches they used
Proper, is Mobile
Novaliches,
Quezon City
Phones. Second question, how much time do you spend each day on online learning,
shows that out of 100 respondents 38 or 38% spend 5-7 hours daily on their Online
Learning. Last question, what are the hindrances you encountered during your online
learning shows that out of 100 respondents 85 or 85% % chose internet connection as
their main hindrance.
The respondents in terms of the effects of online learning in the academic
performance are: on the first question that “online learning is more effective than face-
to-face learning” it has a mean rating of 2.6 which shows that the respondents are
disagreed. Second, which has a mean rating 3.17 respondents are neutral in the
question “Online learning provides students with flexible access of education”. Third,
which has a mean rating of 3.55 respondents are agreed in the question “Online
learning can lead to students not developing the necessary communicative skills”.
Fourth, which has a mean rating of 3.67 respondents are agreed in the question
“Online learning shows the effects of not being able to interact with other students
and teachers which can result in serious negative effects.” Fifth, which has a mean
rating of 3.95 respondents are agreed in the question “The challenges in online
learning can impact students to a great extent; loss of motivation, self-discipline and
difficulty to understand the concept taught.” Sixth, which has a mean rating of 3.03
respondents are neutral in the question “Asynchronous online education allows
students to fully participate in high-quality learning situations.” seven, which has a
mean rating ofDela

4.21Rama
respondents are strongly
Bldg. Buenamar St.agreed in the question
Brgy. Novaliches “Home
Proper, learning
Novaliches,
Quezon City
environment affect the academic performance of accounting students through online
learning.” Eight, which has a mean rating of 3.46 respondents are agreed in the
question “Asynchronous online education allows flexibility in the curriculum for
students who prefer e-learning education.” Ninth, which has a mean rating of 3.91
respondents are agreed in the question “Student’s commitment to time is often
misinterpreted because of perception that online courses require less time and effort
than face-to-face” and lastly, which has a mean rating of 4.26 the respondents are
strongly agreed in the question “Student’s availability of devices (e.g. cellphone vs.
laptop) can offer their academic performances.”
Based on the findings of the study, this is recommended to the following:
Teachers and professors should make more effort on their teaching, it is not always
the students and the platform that makes the online learning ineffective, some of the
professors did not exert extra efforts in discussing their subject, there are some
professors that are not attending the class during their schedules. Remember that
learning is collaborative, meaning that there should be an interaction between the
student and the teacher, if one of the aspects are missing or absent there will be no
learning. The pandemic or the crises does not make online learning ineffective. In
some studies online learning is an effective alternative to traditional, like the home
schooling. It depends on the teaching method that is being used, if the teachers and
professors used a method that is not collaborative then the students will not be able to
absorb all the learnings he/she

Dela Rama need
Bldg. to know.St.
Buenamar The knowledge
Brgy. will Proper,
Novaliches not be disseminated
Novaliches,
Quezon City
properly. It is proven that most of the students gained more knowledge if he/ she has
an interaction with his/her teacher, where they can ask and answer questions. The
student also should invest more effort to learn, there should be a balance in exerting
efforts between the teacher and students. Each of them should know that the fault of
one cannot be filled by another, means that if one of them fails to exert effort the other
cannot make more effort just to make things work out. Even the students should make
an effort, to their time, their availability and their willingness to learn. With these, the
researchers recommend to students that their hobbies such as arts, sports, and reading
inspirational books can help them to be motivated and improve performance at school.
For the schools, they must provide students drop box by means of Google forms or
any platform that is accessible for their complaints and worries regarding their
schedules, study and professors behavior. Second, schools should provide webinars
and mental health services - assessment, counseling, and consultation that tackled
about mental health. In addition webinars on time management and topics to help
improve the ability of students in learning would also be helpful during this trying
times. The researchers also recommend to the Local Government Unit (LGU) to give
educational assistance specifically an equipment such as tablets, netbooks and load

cards to college students who belong to indigent family. Second is to open public
libraries and to provide Wi-Fi hotspots to specific sites in the community where
students can use them for free, such as a plaza, barangay halls, barangay police
stations, and parks

DelaorRama
otherBldg.
places where it St.
Buenamar is accessible and helpful
Brgy. Novaliches forNovaliches,
Proper, students as
Quezon City
long as health protocols is strictly implemented. Lastly, to the National government,
continue the implementation of online, modular and asynchronous mode of learning
but must consider also face-to-face classes for those students who prefer it, and it
should not be limited to some courses instead should be open to all courses for those
students who prefer it.

TABLE OF CONTENTS
Acknowledgement .......................................................................................................2
Abstract ........................................................................................................................3
Table of Content ...........................................................................................................8
Quezon City
Chapter 1: THE PROBLEM AND ITS BACKGROUND

Introduction ................................................................................................................10
Background of the Study.............................................................................................10
Theoretical Framework ...............................................................................................15
Conceptual Framework ..............................................................................................24
Statement of the Problem ...........................................................................................29
Scope and Delimitations ............................................................................................29
Significance of the Study ...........................................................................................30
Definition of Terms ....................................................................................................31
Chapter 2: THE REVIEW OF RELATED LITERATURES

Foreign and Local Literature.......................................................................................35
Foreign Study and Local Study.................................................................................. 53
Chapter 3: RESEARCH METHODOLOGIES

Research Methodology ..............................................................................................59
Population and Sampling ……………....................................................................... 59
Research Instrument ...................................................................................................60
Data Gathering Procedure ..........................................................................................60
Statistical Treatment of Data ......................................................................................61
Chapter 4: PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

Presentation, Analysis, and Interpretation of Data .........................................................64
Chapter 5: FINDINGS, CONCLUSION, AND RECOMMENDATION

Summary of Findings.......................................................................................................82
Conclusion .......................................................................................................................84
Recommendation .............................................................................................................88
Reference ...................................................................................................................91
Quezon City
Appendix A ...............................................................................................................93
Appendix B ...............................................................................................................95
CHAPTER I
THE PROBLEM AND ITS BACKGROUND
Introduction
This chapter includes

Dela Rama the Buenamar
Bldg. introduction,
St. background, previous
Brgy. Novaliches research
Proper, about a
Novaliches,
Quezon City
similar topic, theoretical framework, conceptual framework, statement of the problem,
significance of the study, scope and delimitation, and the definition of key terms.
Researchers focused much of their attention on studying the effects of online
learning on the academic performance of accounting students in Quezon City. This
study aims to show all the perceived impacts and effects of online learning on
accounting students' ability to gain the necessary knowledge for their chosen courses.
In 2020, the pandemic pushed millions of college students around the world into virtual
learning. As the new academic year begins, many colleges in the Philippines are poised
to bring students back to campus, but a large amount of uncertainty remains. Our
educational system is one of the victims and most affected establishments in the
industry since face-to-face interaction is prohibited and everyone, particularly
students, is not permitted to leave their homes and go to school to attend their
respective classes. Given today’s uncertainties, it is vital to gain a nuanced
understanding of students’ online learning experiences and how this shift affects their
academic performance.
Background of the Study

Since the 1990s, the world has seen significant changes in the landscape of
education as a result of the ever-expanding influence of technology. One such
development is the adoption of online learning across different learning contexts,
whether formalDela
or informal, academic
Rama Bldg. or non-academic,
Buenamar and residential
St. Brgy. Novaliches or remotely.
Proper, Novaliches,
Quezon City
We have begun to witness schools, teachers, and students increasingly adopt e-learning
technologies that allow teachers to deliver instruction interactively, share resources
seamlessly, and facilitate student collaboration and interaction (Elaish et al., 2019;
Garcia et al., 2018). Although the efficacy of online learning has long been
acknowledged by the education community (Barrot, 2020, 2021; Cavanaugh et al.,
2009; Kebritchi et al., 2017; Tallent-Runnels et al., 2006; Wallace, 2003), evidence of
the challenges in its implementation continues to build up (e.g., Boelens et al., 2017;
Rasheed et al., 2020).
Recently, the education system has faced an unprecedented health crisis (i.e.,
the COVID-19 pandemic) that has shaken its foundation. Thus, various governments
across the globe have launched a crisis response to mitigate the adverse impact of the
pandemic on education. This response includes, but is not limited to, curriculum
revisions, provisions for technological resources and infrastructure, shifts in the
academic calendar, and policies on instructional delivery and assessment. Inevitably,
these developments compelled educational institutions to migrate to full online
learning until face-to-face instruction is allowed. The current circumstance is unique
as it could aggravate the challenges experienced during online learning due to

restrictions in movement and health protocols (Gonzales et al., 2020; Kapasia et al.,
2020).
To date, many studies have investigated this area with a focus on students’
mental health (Copeland et al., 2021; FawazQuezon
et al., 2021),
City home learning (Suryaman et
al., 2020), self-regulation (Carter et al., 2020), virtual learning environments (Almaiah
et al., 2020; Hew et al., 2020; Tang et al., 2020), and students’ overall learning
experience (e.g., Adarkwah, 2021; Day et al., 2021; Khalil et al., 2020; Singh et al.,
2020).
First, it sheds light on the direct impact of the pandemic on the challenges that
students experience in an online learning space. Second, the current study explores
students’ coping strategies in this new learning setup. Addressing these areas would
shed light on the extent of challenges that students experience in a full online learning
space, particularly within the context of the pandemic. Meanwhile, our nuanced
understanding of the strategies that students use to overcome their challenges would
provide relevant information to school administrators and teachers to better support
the online learning needs of students. This information would also be critical in
revisiting the typology of strategies in an online learning environment.
As early as December 9, 2014, Republic Act (RA) 10650, otherwise known as
the "Open Distance Learning Act," was signed into law in order to expand and further
democratize access to quality tertiary education and technical educational services in

the country with the use of open learning services. Under RA 10650, open distance
learning in the Philippines for higher educational institutions (HEIs) and technical-
vocational courses has the goal of providing accessible, quality education through the
use of open educational

Dela Ramaresources (OER) and
Bldg. Buenamar St.delivery of learningProper,
Brgy. Novaliches materials via print,
Novaliches,
Quezon City
audio-visual, electronic/computer, and virtual classrooms and face-to-face sessions.
The Commission on Higher Education (CHED) has directed HEIs to make
available distance learning, e-learning, and other alternative modes of delivery in lieu
of residential learning if they have the resources to do so. HEIs should continue to
exercise their judgment in the deployment of available flexible learning and other
alternative modes of delivery in lieu of on-campus learning if they have the resources
to do so.
For instance, for degree programs that require an internship and clinical duties,
such as medicine, nursing, and allied health programs, appropriate alternative learning
platforms may be utilized by HEIs (e.g., electronic and non-electronic learning
methods, modules, self-directed learning activities, simulations, case-based scenarios,
among others) in exchange for the required contact hours to achieve the course
outcomes or program outcomes, including evaluation and assessment based on the
HEI’s assessment of its instructional capabilities. For degree programs such as
accountancy, engineering, hospitality management, computer studies, industrial
technology, and other non-health-related programs, alternative learning activities such

as modules, self-directed learning activities, case studies, assignments, or other related
activities performed by the student-trainees in the offices/laboratories shall be part of
the portfolio to be submitted by the trainees (CHED COVID Advisory No. 6, issued
on April 13, 2020).

Quezon City
The pandemic and the lockdowns to contain it have affected the mental health
of people around the world. Many students are suffering from stress and anxiety (Cao
et al., 2020; Islam, Barna, Raihan, Khan, & Hossain, 2020). Such psychological issues
often hinder students from adapting to online education. Moreover, not all students
have equal access to, and expertise in, digital technologies. Steady access to digital
technologies is a precondition for online education. Students with limited access to
digital technologies and students who are less knowledgeable about those technologies
are facing problems in adapting to online education. Beaunoyer, Dupéré, and Guitton
(2020) opined that the digital divide existed before, but the pandemic has exacerbated
it. Furthermore, some students live in houses that are not spacious enough and face
problems attending online classes at their homes (Patricia, 2020). Globally, over 1.2
billion children are affected by COVID-19 and are currently taking education remotely
using digital platforms. To help institutions overcome this unexpected crisis, UNESCO
is working with ministries of education across nations to ensure the continued learning
of students using different alternative channels and supporting them in various ways
through technical assistance, selection of digital learning tools, arranging webinars,
and the creation of national learning platforms. A report by the World Economic
Forum (Li and Lalani, 2020) observed that online learning in today’s time has
increased students’ retention and their ability to grasp information at a faster pace.
Many educational institutions, government organizations, and technology-led start-ups
have introducedDela
online courses
Rama Bldg.(many of which
Buenamar are free
St. Brgy. and some Proper,
Novaliches have a very minimal
Novaliches,
Quezon City
fee), which are helping students and educators temporarily cope with stress that is
evolving due to lockdowns and the shutdown of all workspaces. Professors are now
delivering course content through various platforms.
Theoretical Framework
The best assets we can have is education, for education is the pillars of
development and achievement. There is no such thing as a prosperous country that
lacks education, because good education is the product of every developing and
successful country.
Benjamin Franklin said, "An investment in knowledge pays the finest interest."
It is undeniable that education necessitates a financial and time commitment.
The larger your investment, the better the outcome may be. Our educational system in
the Philippines is good, but the proliferation of the COVID-19 virus has complicated
things. The government believes that online learning is the best option for addressing
the education crisis that has been exacerbated by the global pandemic.
They introduce it as a new method of learning where every student has to blend
with it and embrace it as a new normal mode of learning. The concept of new mode of
learning developed trend in many platforms for how it influences the life of a student.
There are articles that

Dela examines
Rama Bldg. different
Buenamarconcepts
St. Brgy.and models that
Novaliches has been
Proper, focused
Novaliches,
Quezon City
on the pedagogical aspects of online learning According to A. G Picciano (2017)
Online education theories and frameworks: Towards an integrated paradigm. Online
education. There are several theories that can help you understand how online learning
influences a student's academic performance:
Cognitivism
Cognitivism has been viewed as a reaction to behaviorists' "rigid" emphasis on
stimuli and response prediction (Harasim, 2012, p. 58). Cognitive theorists supported
the idea that the mind plays a major part in learning, focusing on what happens between
the appearance of an external stimulus and the response of the student. One of the most
widely accepted learning theories is cognitivism. As more advanced online software
grows into adaptive and personalized learning systems that strive to combine artificial
intelligence and learning analytics into training, the future of cognitivism is
particularly intriguing. Behaviorists regularly analyzed learning activities to
deconstruct and describe the aspects of learning. Benjamin Bloom (1956) was one of
the first psychologists to design a learning taxonomy that linked the development of
intellectual skills and to emphasize the relevance of problem solving as a higher order
talent. Bloom’s (1956) Taxonomy of educational aims handbook: Cognitive domains

is a basic classic and important reading throughout the educational world. Bloom's
taxonomy is made up of six main components.
 Creating- putting elements to make a functional whole and

reorganizing new pattern in structure that is being generated by
Quezon City
planning or producing.
 Evaluating- Making judgments based on criteria and standards through
checking and critiquing
 Analyzing-Breaking material into constituent parts, and determining
how the parts relate to one another and to an overall structure or purpose
through differentiating, organizing, and attributing
 Applying-Carrying out or using a procedure through executing or
implementing.
 Understanding-Constructing meaning from oral, written, and graphic
messages through interpreting, exemplifying, classifying,
summarizing, inferring, comparing, and explaining
 Remembering-Retrieving, recognizing, and recalling relevant
knowledge from long-term memory.
Bloom, in constructing his taxonomy, effectively contributed to bring learning theory
toward. Concerns of cognition and developmental psychology. Twenty years later,
Robert Gagne, a successful businessman, educational psychologist, established
another taxonomy (events of instruction) that built on Bloom's theory was adopted as
the foundation for cognitivist instructional design (Harasim, 2012). Gagne Nine events
in instruction are highlighted as driving the definitions of objectives and tactics for the
creation of educational materials. Just as no single learning theory has developed for
education in general, the same

Dela Rama is Buenamar
Bldg. true for online education.
St. Brgy. A variety
Novaliches of theories
Proper, have
Novaliches,
Quezon City
emerged, the most of which are based on the primary theories. Theories of learning
have been discussed previously. Several theories will be addressed in this section in
terms of their appropriateness for the internet environment.
Online Collaborative Learning (OCL) is a theory proposed by Linda Harasim
that focuses on using the Internet's capabilities to create learning environments that
stimulate cooperation and knowledge building. OCL is "a new philosophy of learning
that focuses on collaborative learning, knowledge development, and Internet use as a
strategy to transform formal, non-formal, and informal education for the Knowledge
Age," according to Harasim (Harasim, 2012, p. 81). Harasim, like Siemens, sees the
value of bringing teaching and learning online and implementing large-scale
networked education. Harasim draws on Alberto Barabasi's views on the strength of
networks in several ways. In OCL, there are three stages to knowledge construction in
a group through discourse:
1. Idea generating: the brainstorming phase, where divergent thoughts are gathered
2. Idea organizing: the phase where ideas are compared, analyzed, and categorized
through discussion and argument.

3. Intellectual convergence: the phase where intellectual synthesis and consensus
occurs, including agreeing to disagree, usually through an assignment, essay, or other
joint piece of work (Harasim, 2012, p. 82)

Terry Anderson (2011) looked into the idea of developing an online theory.
Quezon City
Starting with the notion that it would be a tough, if not impossible, endeavor, education
was undertaken. He approached this project from the standpoint of distant education,
having spent much of his career in that field. Athabasca University is Canada's largest
higher education distance education provider. While he accepted that many theorists
and practitioners regard online learning to be "a subset" of traditional learning, he also
stated that it is "a subset" of traditional learning. He also stated: "of learning in general"
(Anderson, 2011, p. 46-47). As a subcategory of distant education, online learning has
always been concerned with provision of educational experiences that are, at the very
least, more flexible in terms of timing as well as in space as a form of campus-based
education (Anderson, 2011, p. 53).
These two viewpoints s (subset of learning in general and subset of distance
education) any attempt to develop a common philosophy of online education is
complicated. Even while blended learning models are becoming more common in
traditional face-to-face and online education environments, they do not easily fit into
the distance education schema.

Anderson looked at a variety of ideas and models, but chose to focus on the
well-known Bransford, Brown, and Cocking (1999) proposed that successful learning
settings are conducive to learning are framed via the lens of four overlapping lenses:
community-centeredness, social
Dela Rama Bldg. justice,
Buenamar environmental
St. Brgy. stewardship,
Novaliches Proper, and
Novaliches,
Quezon City
environmental stewardship. Knowledge-centeredness, learner-centeredness, and
assessment-centeredness are all important factors to consider. These are the correct
lenses for you. Anderson's approach to developing an online school was founded on
this structure. He tested his theory by delving into the qualities and features that the
Internet offers with respect to each of the four lenses. Second, he stated that the Internet
has progressed from a text-based medium to a multimedia medium to one in which all
forms of media are encouraged and easily accessible. Additionally, he The Internet's
hyperlink potential, as correctly stated, is most compatible with the way people
communicate. It is possible to store and access human knowledge. In this regard, he
referred to the work of Jonassen (1992) and Shank (1993) who associated hyperlinking
with constructivism. Finally, Anderson extensively examined the importance of
interaction in all forms of learning and referred to a number of mostly distance
education theorists such as Holmberg (1989), Moore (1989), Moore and Kearsley
(1996), and Garrison and Shale (1990). The essence of interaction among students,
teachers, and content is well understood and is referenced in many theories of
education, especially constructivism. Anderson’s evaluation of interaction concludes
that interactions are critical components of a theory.

With these three parts (the Bransford, Brown, and Cocking lenses,
respectively) in mind, Anderson then proceeded to develop a model based on the
Internet's affordances and facilities, as well as interaction) the prototype. He did,
however, differentiate one Bldg.

Dela Rama key aspect by doing
Buenamar so. Community/collaborative
St. Brgy. models
Novaliches Proper, Novaliches,
Quezon City
were distinguished from self-paced educational models, with the remark that Self-
paced instructional approaches and community/collaborative models are intrinsically
incompatible. Because of the numerous interactions, community/collaborative models
are difficult to scale up between students and teachers On the other hand, the self-paced
instructional models are designed for self-directed learning with little interaction
between students and teachers.
Anderson’s model assumed that none of the instruction is delivered in
traditional, face-toface mode, and so excluded blended learning models that have some
face-to-face component. Is it possible, therefore, to approach the search for an
integrated model for online education from the face-to-face education in general or
even the blended learning perspective?
In a review of instructional technology, Bosch (2016) identified and compared
four Twenty-one different design components are used in blended learning models.
These are the models emphasized, to varying degrees, the incorporation of pedagogy
and technology in course design. One of the models was a Blending with Pedagogical
Purpose Model created by this author, in which pedagogical goals and activities drive
approaches, including the Faculty members use online technology in their classrooms.
The model also suggests that blending the objectives, activities, and approaches within
multiple modalities may be most effective for, and appeal to a wide range of students
the model includes six fundamental pedagogical goals, and approaches for achieving
them, to form learning modules.

Dela Rama Bldg. The model St.
Buenamar is adaptable and assumes.
Brgy. Novaliches Other
Proper, modules
Novaliches,
Quezon City
can be added as and when they are required. The most important aspect of this is the
model proposes that pedagogy determines the approaches that will best support student
learning. The Modules are also depicted as intersecting, but this is not required; they
may or may not intersect or overlap depending on the methods used Some reflection,
for example, can be incorporated into depending on how the collaborative activity is
designed, collaboration may or may not occur. It could be. It is advantageous for
collaborative groups to reflect specifically on their activities. Situations that are similar
are also options for the other modules. The most important thing is that all of the
modules used blend together into a unified whole each of these is briefly discussed in
the following paragraphs.
 Content-The Blending with Pedagogical Purpose model suggests that
multiple technologies and media be utilized. Course/learning
management systems (CMS/LMS) such as Blackboard, Canvas, or
Moodle handle the delivery of a variety of media including text, video,
and audio.
 Dialectics or questioning- The Socratic Method remains one of the
major techniques used in instruction. For dialectic and questioning

activities, a simple-to-use, threaded electronic discussion board or
forum such as Voice Thread is an effective approach. A well-organized
discussion board activity generally seeks to present a topic or issue and
have
Dela students respond
Rama Bldg. to questions.
Buenamar St. Brgy. Novaliches Proper, Novaliches,
Quezon City
 Reflection- Reflection can be a deeply personal activity, but the ability
to share one's reflections with others can be beneficial. There is an
extensive body of scholarship on the reflective teacher and the
reflective learner from the early 20th century. Blogs and blogging have
evolved into tools for student reflection and other aspects of course
activities.
 Collaborative learning-Many professional programs place a strong
emphasis on collaborative learning. Previously, the logistics for
effective collaboration in face-to-face classes were occasionally
problematic. Email, mobile technology, and other forms of electronic
communication have helped to alleviate some of the logistical
challenges. Wikis, in particular, have grown in popularity and are
quickly becoming a standard in writing assignments.
 Evaluation Papers, tests, and portfolios are among the most common
methods for assessing student learning. Essays and term projects are
sent back and forth between teacher and student without the use of
paper. Online technology enables more seamless sharing of evaluation

and assessment activities. It creates a permanent, accessible record for
students and teachers.
Conceptual Framework
Quezon
The main aim of this study was to know howCity
does the academic performances
of accounting students are being affected by online learning. This article presents a
conceptual framework that describes online course module design and development. It
also posits a new research agenda for online learning researchers. The research agenda
is based on the CBL-CBL comparison paradigm of Cook (2005), as well as key online
course design options.

Interaction, Assessment, and Learning Theory Decisions recall that under
Anderson's equivalency theory (2003) the conduct of a course or learning module
revolves around student interactions with the instructor, other students, and the course
Quezon City
content. During the course of the learning module, student interactions can be dynamic
at both a high and low level. The interaction balance decisions made by the
instructor/designer during the initial design process will have a large impact on this.
Several factors influence the important student interaction weighting decision,
including instructor and learning module considerations, learning theory
considerations, and assessment parameters. As indicated by the circular arrows, the
decision-making process is likely to be circular and iterative. The decision to weight
student interaction is a matter of compromise and balance. First, the learning module
management factors of educational content, learning objectives, instructor and student
convenience, instructor and student available time, and cost must be carefully
considered. Because we can't be everything to everyone, practical online learning
module design becomes a matter of well-thought-out trade-offs. The available features
of the software to be used are a primary consideration. If the software has flaws in one
of the student interaction parameters, the weighting decision will almost certainly be
influenced. A recurring issue to avoid is the online instructor potentially being on-call
24 hours a day, seven days a week. A learning module, on the other hand, can be
overdesigned to the point where the student workload demand is unreasonable. An
online learning module can also be too assessment intensive. The assessment
parameters are closely allied with the module management factors in terms of student
interaction possibilities and should be carefully considered. Kim, et al. (2008)
examined the assessment schemes of three different online programs at a large
University. OneDela
program
Ramawas theBuenamar
Bldg. continuingSt.
studies
Brgy.undergraduate program,
Novaliches Proper, one was
Novaliches,
Quezon City
an online MBA program, and one was the distance education program from the School
of Education. They categorized the assessment schemes into seven categories:

An Online Learning Research Agenda
Online learning is a phenomenon that is becoming more entrenched in both
formal and informal settings. Worldwide educational circles Perhaps it will never
completely replace traditional classroom learning in an educational setting. It is still
Quezon City
uncommon in academic or professional training settings, but it is becoming more
common at all levels of education. Academic education and professional training are
both required. As the World Wide Web evolves, so will the online world. Learning
will become more prevalent in the future. According to Merrill and Galbraith (2010),
much more research is required to fully understand the learning outcomes of various
delivery methods. Much can be learned by better understanding how the online
learning module tools work.
(configuration), instructional methodology, presentation enhancements,
student interactions, and so on and learning applications from various schools of
learning theory have an impact on student performance and learning outcomes, as well
as student satisfaction The preceding conceptual framework and discussion of
Decisions about module design naturally result in variables that can be used to evaluate
and compare online. Learning modules for the purpose of improving instruction. In
addition, the framework provides the opportunity to empirically test these factors in
order to conduct formal research this type of research, in addition to online Cognitive
and behaviorist approaches to learning research are used to investigate learning

outcomes. When compared to the constructivist approach, it will be critical if we are
to derive and develop a cohesive theory.

Quezon City
In a nutshell, this article presents a conceptual framework that can be used by
online learning module designers. The framework focuses the learning module design
around the three student interactions (student-student, student-instructor and student-

Quezon City
content). Use of this framework leads to development of dependent and independent
research variables for evaluating different learning module characteristics.
Statement of the Problem
1. What are the effects of online learning on the academic performance of

accounting students in Quezon City?
2. Is online learning an effective mode of learning for accounting students?
3. What are the factors that affect the academic performance of accounting
students in the online mode of learning?
4. How did it become a factor that affects the performance of accounting students
academically?
5. Why does online learning affect the academic performance of accounting

students?
6. How do accounting students in Quezon City adapt to the online mode of

learning?
7. What do they feel about online learning?
Scope and Delimitations
This research study will focus on determining The Effects of Online Learning
in the Academic Performance of Accounting Students in Quezon City. The main
source of this research study will be limited to accounting students in Quezon City who
are experiencing online learning in their studies and these selected students are
required to answer the questionnaires. The findings on this study shall help the
students, the teachers and other related parties regarding their perspective on the effects
of online learnings
DelatoRama
students.
Bldg. Buenamar St. Brgy. Novaliches Proper, Novaliches,
Quezon City
The Significance of the Study
This study will contribute to the development of the following sectors:
 Accounting Students: This research study will provide important research
materials that they can read, study, and learn from to help them understand the
effectiveness of online learning in their academic performance.
 Teachers and professors: this research will assist teachers in understanding
how students cope with online learning and how it affects their academic
performance. The findings of this research study will help them understand
their students and develop more productive online learning materials to help
students with their academic performance.
 Faculty and staff: this idea can be added to their repertoire of skills and
knowledge to improve the school’s platforms and resources they provide to
their students, which will bring their qualifications a notch higher and make it
more effective to attain the needs of their students in terms of learning.

 To School Administrators: This research will help the school administrator to
be aware of the online classes’ dilemma that can help the students cope with
online platforms and enhance the effectiveness of the

 To the Department of EducationQuezon
(DepEd) and Commission on Higher
City
Education (CHED): this research study will help the government sector
understand the effectiveness of online learning on the academic performance
of students. This may help them develop and think for the betterment of online
learning.
 To the future researchers: this research study can be a basis and reference for
future researchers who want to study subjects or issues related to this present
study.
Definition of terms
The following are the terms used in this research paper that play great roles in
conducting the study:
 Education - the process of receiving or giving systematic instruction,
especially at a school or university.
 E-learnings - E-learning, also referred to as online learning or electronic
learning, is the acquisition of knowledge which takes place through electronic
technologies and media. In simple language, e-learning is defined as “learning
that is enabled electronically”. Typically, e-learning is conducted on the

Internet, where students can access their learning materials online at any place
and time. E-Learning most often takes place in the form of online courses,
online degrees, or online programs.
 MentalDela
health - The
Rama condition
Bldg. of being
Buenamar soundNovaliches
St. Brgy. mentally and emotionally
Proper, that
Novaliches,
Quezon City
is characterized by the absence of mental illness and by adequate adjustment
especially as reflected in feeling comfortable about oneself, positive feelings
about others, and the ability to meet the demands of daily life also: the general
condition of one's mental and emotional state
 New Normal - House leaders have filed a bill defining the “new normal” due
to coronavirus diseases (COVID-19) such as the mandatory wearing of face
masks in public spaces and workplaces and mandatory physical and social
distancing. For the education sector, all classes and school activities “shall
remain suspended until further notice without prejudice to the academic
freedom and levels of autonomy enjoyed by institutions of higher learning in
the governance of their own academic affairs” subject to consultation with the
Department of Education (DepEd) and the Commission on Higher Education
(CHED).
 Internet connection- An electronic communications network that connects
computer networks and organizational computer facilities around the world.

 Asynchronous - Asynchronous online learning allows students to view
instructional materials each week at any time they choose and does not include
a live video lecture component.

Quezon City
 Google form - Google Forms is free online software that allows you to create
surveys, quizzes, and. It's part of Google's web-based apps suite, including
Google Docs, Google Sheets, Google Slides, and more. It's a versatile tool that
can be used for various applications, from gathering RSVPs for an event to
creating a pop quiz.
 Home environment - The home environment means the family background
of the child, which includes all the human and material resources present in the
home, that affect child's living such as the parent's level of education,
occupation, social-economic status and the socializing facilities available in the
house.
 Accounting - Accounting is the process of recording financial transactions
pertaining to a business. The accounting process includes summarizing,
analyzing, and reporting these transactions to oversight agencies, regulators,
and tax collection entities.

 Academic performance - Academic performance is the measurement of
student achievement across various academic subjects. Teachers and education
officials typically measure achievement using classroom performance,
graduation
Delarates
RamaandBldg.
results from standardized
Buenamar tests.
St. Brgy. Novaliches Proper, Novaliches,
Quezon City
 Device/gadgets - The meaning of GADGET is an often small mechanical or
electronic device with a practical use but often thought of as a novelty.

CHAPTER 2
REVIEW OF RELATED LITERATURE
Presented in this chapter are foreign and local literatures and studies that would
help in the pursuit of this undertaking. ThisQuezon
helpedCity
the researchers to have a better
understanding and wider perspective on this investigation.
Foreign and local literature
Communication is vital in distance education as the traditional face-to-face
contact is either minimal or absent. Thus, instructors need to develop deliberate
communication strategies for enhancing interactions. Important to online education,
and a responsibility of the instructor, is the interaction between learner and instructor,
learner and learner, and between the learner and content (Boaz, 1999). Creating a
nonthreatening learning environment will enhance approachability and interaction
among all parties (Dillon & Walsh, 1992). Unity among classmates generally produces
high quality 10 results and should be facilitated (Boaz, 1999). Learner-to-learner
interactions, however, are quite different in online environments as compared to
traditional classroom settings. Whiteneck (2004) stresses the importance of respect
towards one another in online communications.
Asynchronous communication is an option for online formats and chosen for
the present study. Asynchronous communication allows students a choice of when they
participate in online learning, allows the student time to reflect on postings, and affords
the student an opportunity to respond to each discussion topic. Such benefits are not
common in FtF settings. Self-reflection, according to Bandura (1986), enables people
to make sense of their experiences, engage in self-evaluation, and recognize self-
beliefs. A benefit
DelaofRama
onlineBldg.
assessment is that
Buenamar St. learners have the ability
Brgy. Novaliches Proper,toNovaliches,
respond to
Quezon City
every question/issue the instructor generates (Robles & Braathen, 2002). The
asynchronous format of communication will benefit LPGA T & CP members who are
located in different time zones with varying personal and professional responsibilities.
Allen et al. (2004) found no significant difference in academic performance between
synchronous and asynchronous technology.
Learner-Responsibility Online education typically offers learners more control
over their study level, involvement, and time on task. Such benefits allow for
professional and career development while juggling responsibilities between family
and work. Williams, Goldstein, and Goldstein (2002), however, noted that minority
and adult populations are at a greater risk of underachieving than traditionally-aged
students because they most 11 likely have external responsibilities. Thus, it would
seem reasonable that distance education for non-traditional populations need sound
study habits and good time management skills to succeed in the learner-controlled
environment. Additionally, it would be improbable to assume that online education
results in success for every student who engages in such modality. Brown (2001) found
that employees did not wisely control their learning time commitment. Learners
skipped vital practice areas critical for building understanding of the material. Learners
also moved quickly through training, possibly to return to personal or professional
obligations. Results indicated that some of the lowest academic performers completed
less than 70% of the recommended practice and spent less than 50% of the
recommended time
Delacommitment.
Rama Bldg. Buenamar St. Brgy. Novaliches Proper, Novaliches,
Quezon City
Assessment is important in any learning environment. However, the LPGA T
& CP online review session will not award a grade to the participants nor will the
student receive a pass/fail assessment. Assessment in the LPGA T & CP online review
session will be learner-generated throughout the course. Self-evaluation, discussion,
and practice tests were components of the present online review session and served the
learner assessment. Each has been linked to academic performance. Student
Characteristics and Academic Performance. The second part of the literature review,
as noted previously, relates to student characteristics that may influence academic
performance. Self-efficacy, attributions, and self-regulatory activities is addressed.
Implementation strategies and the change process are also discussed.
Self-efficacy, as defined by Bandura (1997), is a person’s belief in his or her
capability of being successful. Graham and Weiner (1996) concluded self-efficacy is
a consistent predictor of behavioral outcomes, especially for psychology and education
settings. Furthermore, they stated that it is not how capable a person is, rather, how
capable a person believes one could be. Kitsantas (2002) reports that high efficacious
individuals are more likely to set goals, self-monitor, and persist in face of difficulties
than those with self-doubt. Research on Social Cognitive Theory of career choice and
development link the impact of self-efficacy beliefs on decisional behavior. Bandura
and Locke (2003) found persons with high-perceived self-efficacy for fulfilling
educational requirements and/or occupational roles explore a wide range of career
options, have aDela

great interest
Rama Bldg.inBuenamar
their career, have Novaliches
St. Brgy. an increased desireNovaliches,
Proper, to prepare
Quezon City
educationally, and pursue mastery of educational requirements. However, Keogh and
French (2001) state that in a test conscious environment, individuals are affected
greatly by their test performance. Tests 15 determine whether the student retakes
courses, graduate, gain future employment, or go on for further education.
Academic self-efficacy refers to subjective convictions that one can
successfully carry out academic tasks at designated levels (Schunk, 1991). A student’s
present academic knowledge may have influenced their optional participation in the
LPGA T & CP Membership online review session. Lee and Witta (2001) found self-
efficacy of both course content and technology use. Interestingly, Lee and Witta (2001)
found that students who were not efficacious with online technologies performed better
than those who were efficacious. Dellana et al. (2000), however, found no significant
difference in academic performances based on the student’s initial computer
proficiency. According to Bandura and Locke (2003), a person has the power to
produce desired effects; otherwise, one has little incentive to act or persevere in the
face of difficulty.
Attributions such as ability, effort, and task difficulty can affect expectations
and behaviors (Weiner, 1985). People who succeed at a task and continue to work hard
are likely to expect future success and be motivated to expand the effort (Schunk,
2003). Completion of a structured review session, thus, may increase self-efficacy.
Cheung and Kan (2002) studied an online business communication course and reported
academic performance correlated

Dela Rama to tutorial St.
Bldg. Buenamar attendance. Mann, Henderson,
Brgy. Novaliches and Guffy
Proper, Novaliches,
Quezon City
(2002), under the direction of the Division of Education at West Texas A & M
University in 2001, reported Internet courses were well conceived but rigorous.
Students completing 16 the technology-based courses reported they had never worked
harder and had never learned more content.
Implementation Strategies and the Change Process Various influences on
academic performance have been reviewed as they relate to online education, and more
specifically, to an online review session. Two additional variables may also influence
academic performance; implementation of the online review session and
understanding the change process. The following literature review on 18
implementation strategies and the change process will be instrumental for the
development of the inaugural online education program for the LPGA T & CP
Membership.
Motivation, according to McLaughlin (1991), is key to successful
implementation. McLaughlin and Berman (1997) concluded that the best educational
products in unmotivated hands are unlikely to fulfill their promise.

Manner (2003) offered suggestions to enhance student successes in online
education. One method is to require students to post a brief background about
themselves. This module will not only offer introductions of online classmates but may
also enlighten the instructor

Dela as toBuenamar
Rama Bldg. the student’s motivations
St. Brgy. for enrolling
Novaliches in the class.
Proper, Novaliches,
Quezon City
In addition, and sometimes unknowingly, the student discloses potential barriers to
their 19 success. Fears are common in online classes and if expressed, the instructor
can appropriately tend to them. An instructor can also enhance mastery of on-line
navigation by introducing new assignments with varying capacities. Before long,
students have become more comfortable with the course protocols and tools, thus,
increasing their chance for successful completion of their online class. Lastly, students
need to be reminded that technical issues may arise and are solvable but deadlines and
timetables are the student’s responsibility.
Comparison studies on online, blended and F2F formats Several studies (e.g.,
Bernard et al., 2014; Chigeza and Halbert, 2014; González-Gómez et al., 2016; Israel,
2015; Northey et al., 2015; Ryan et al., 2016; Southard, Meddaug and Harris, 2015)
have compared F2F teaching to online learning and/or blended learning in order to try
to define which of the formats provides, e.g., the highest learning outcome, creates the
most satisfied students or has the highest rate of course completion. In the following,
we make an introductory review of recent comparative studies of the three formats
mentioned. The main focus will be on summing up the results developed by these
studies and discussing some of the limitations said to accrue to comparative studies of
teaching formats. In the literature reviewed, it is often shown that teaching and learning
are influenced by more than teaching format alone as many other factors play
significant roles.

Before embarking on our comparative review of the three different teaching
Quezon City
and learning formats, we will begin by clarifying how each of them is definable
according to studies of the different formats. Although there has not been complete
agreement among researchers about the precise definition or meaning of the term
‘blended learning’ in particular (Bernard et al., 2014; Chigeza and Halbert, 2014),
consensus has still built up around a sense of fairly clear distinctions between the three
formats. Definitional questions do not, however, seem to haunt the terms ‘face-to-face
learning’ and ‘online learning’ in the same way as they do ‘blended learning’ in the
articles reviewed. Their meaning appears to be more or less agreed upon.
For instance, the F2F learning format is characterized as “traditional” by many
of the authors, referring to the fact that this is the format with the longest history of the
three formats and in relation to which online and blended learning represent a modern
or innovative intervention (e.g., Chigeza and Halbert, 2014; Adams, Randall and
Traustadóttir, 2015; Pellas and Kazandis, 2015; González-Gómez et al., 2016).
Generally, its meaning derives from an understanding of an instructional format that
involves a physical classroom and the synchronous physical presence of all
participants (i.e., teachers and students). One study emphasizes that even in-class use
of computers and educational technology does not affect the definition of the F2F
format so as to change it into blended learning (Bernard et al., 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,
Quezon City
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). Ryan et al. (2016)
point out that “in the context of higher education, the phrase online learning is often
interpreted as referencing courses that are offered completely online; [..]” (p. 286).
Typically, the online learning setting is launched through so-called learning
management systems (LMS) or virtual learning environments (VLE) such as Moodle
and Blackboard (Pellas and Kazanidis, 2015).
Spaces, learning community and student identity In this part of this review, we
look into teaching and learning environments, student identity and learning
communities, putting particular emphasis on the aspects highlighted by the reviewed
literature to be of specific importance for professional education students’ learning
experience in online and blended programs. Several studies have noted that the online
element of blended learning education has important implications for students’
experience of the learning setting (c.f. Saghafi, Franz and Crowther, 2014), the learning
community and their own learner identity (Baxter and Haycock, 2014).
Some research emphasizes the extent to which the absence of the F2F
environment in asynchronous online teaching reduces the possibility of in-person
interaction between students and instructors (Saghafi, Franz and Crowther, 2014)
despite the importance that Bldg.

Dela Rama is stillBuenamar
attached toSt.
F2F communication
Brgy. in students’
Novaliches Proper, learning
Novaliches,
Quezon City
experience (Tambouris, Zotou and Tarabanis, 2014; Israel, 2015; Bolsen et al., 2016).
Nonetheless, the same and other research has pointed to the advantages that the online
teaching environment offers – e.g. in terms of “shifting the learning environment to a
more social, flexible and personal space” and thus promoting a student centered,
problem-solving and social constructivist approach to learning (Westermann, 2014;
Saghafi, Franz and Crowther, 2014, Gonzàles-Gómez et al., 2016). The latter is,
moreover, increasingly becoming a feature said to characterize contemporary learning
settings in general.
According to Saghafi, Franz and Crowther (2014), the online learning setting
will not, however, replace activities taking place in F2F environments in higher
education. Rather, their research shows that both the F2F and web-based learning
environments have their respective uses – but also their limitations. Therefore, they
conclude that both settings work together in complementary ways for students if a
holistic model for blended learning is adopted. Especially in professional education,
opportunities for practice-related workshop activities are important for students’
learning experience. Principally, it is the accessibility and flexibility of workshop
spaces 24 hours – virtual or F2F – that is recognized as critical for students. According
to Saghafi, Franz and Crowther’s comparative study, the F2F synchronous workshop
provides a learning space for students supporting hands-on skills training, peer learning
and spontaneous feedback, while the virtual asynchronous workshop turns out to be
better suited forDela

constructive discussion,
Rama Bldg. Buenamar archival of design
St. Brgy. development
Novaliches and review
Proper, Novaliches,
Quezon City
of individual or peer progress.
Similar insights are generated from studies done by Westermann (2014) and
Gonzàles-Gómez et al. (2016), who note that one of the advantages of the dual
classroom setting involving online as well as F2F learning is that it supports the
development of specific skills. In Westermann’s study, students experienced that their
critical thinking skills were stimulated because the online setting was used for
preparing oral peer discussion in the F2F classroom environment through postings of
written peer and teacher response in an online discussion forum (Westermann, 2014).
In Gonzàles-Gómez et al.’s study, students found themselves better equipped for
solving general science problems during F2F classroom and laboratory activities when
online video lessons and instructions outlining the theoretical and practical aspects of
laboratory work can be watched at any point in time prior to or after in-class sessions.
The visualizing potentials of the online element in blended learning are
investigated in studies by Tambouris et al. (2014) and Olsson, Mozelius and Collin
(2016). Both studies emphasize the extent to which online technologies can be used
for creating a learning environment that through visual support represents an added
value in students’ learning experience. Graduate students’ execution of the different

steps in a problem-based learning project is, for instance, shown to be experienced as
cognitively enriched through the latter’s graphic representation via the use of Web 2.0
tools in an online learning platform (Tambouris et al., 2014).

As mentioned earlier, students’ experience of the learning community and their
Quezon City
own learner identity appears to be significantly affected by the online element of
blended learning education. Several studies point to the paradoxes that inhere in “the
incorporation of information and communication technologies into the learning and
teaching experience” (Joksimovic et al., 2015, p. 638). On the one hand, it is pointed
out that online LMSs – often used in online and blended education – create new
opportunities for interactivity between student and The Electronic Journal of e-
Learning Volume 16 Issue 1 2018 www.ejel.org 50 ©ACPIL content, between student
and teacher and among students themselves (Cheng and Chau, 2014). On the other
hand, the digital learning environment offered by LMSs is also one in which students’
geographical dispersal, asynchronous participation and limited visual contact are taken
for granted (Joksimovic et al., 2015). Therefore, the sense of belonging to a meaningful
learning community is stressed as an important factor in online/blended learning
students’ learning experience especially because it is difficult to make their social
presence perceptible in the online environment (Joksimovic et al., 2015; Barber, King
and Buchanan, 2015; Fletcher and Bullock, 2015). Moreover, studies have related
students’ sense of belonging to meaningful online learning communities to their
engagement and learning achievement (Joksimovic et al., 2015; Tomas et al., 2015).
Nevertheless, although seen as a crucial factor, student-student interactions and
collaboration activities are not necessarily the sole prerequisite for online/blended
learning students to feel part of a learning community. The presence of engaging
academic contentDelaand a strong

Rama Bldg.teaching presence
Buenamar are Novaliches
St. Brgy. considered just as important
Proper, for
Novaliches,
Quezon City
creating this feeling (Tomas et al., 2015; Joksimovic et al., 2015).
Since the establishing of meaningful learning communities is a distinct
challenge in online/blended learning education because of the partial or complete lack
of F2F interaction between student and teachers and among students, many studies
have investigated how and the extent to which digital learning technologies can be
used to support students’ sense of partaking of a community of learners. Closely related
to the question of students’ sense of belonging to a meaningful learning community in
online and blended learning environments is the question of students’ experience of
their own learner identity (Baxter and Haycock, 2014). According to Baxter and
Haycock building on Lave and Wenger (1991), the formation of learner identity is
bound up with agency and feelings of being in control resulting from feelings of
belonging to a learning community. They further claim that the development of ”a
strong and salient online identity” plays an important role for student retention and
motivation in online learning programs. For the same reason, their study looks into
how successful online learning forums contribute to social and academic integration
as a means of consolidating students’ learner identities. Their findings reveal that
students’ prior experience with social media sites such as Facebook tended to be
transferred to the academic online learning forum and thus to impact both negatively
and positively on their learner confidence and agency. For instance, the public nature
of the online forum made some students feel their postings assume an air of authority
and expertise, which, on theBldg.

Dela Rama otherBuenamar
hand, led St.
other students
Brgy. to refrain
Novaliches fromNovaliches,
Proper, posting due
Quezon City
to feelings of lacking knowledge ability. Finally, lack of peer response or teacher
moderation seemed to be detrimental to students’ learner identity because they felt
isolated from and peripheral to the academic community of the forum. In this part of
the review, the aspects that have proved most prominent in terms of their importance
for education in online and blended learning programs include the following: •
appropriate teaching and learning spaces online as well as off-line • engaging and
meaningful learning communities as a means of supporting students’ social relations
and their learning experience • a strong and salient sense of learner identity
Educator roles and relations in the last part of the review, we look into educator
roles and relations, with particular emphasis on the dimensions that are reported in the
reviewed literature to have significant influence on student learning in professional
programs offered through blended or online formats. Several studies find that strong
educator presence along with quality course content are essential elements in courses
that successfully facilitate online student engagement and learning (Moore, 2014;
Swan and Shih, 2014). Establishing educator presence in online courses can be
achieved in a number of ways, such as through regular communication with students,
consistent feedback and critical discourse modeled by the educator (Gray and
DiLoreto, 2016). Online students need to feel connected to the educator, to other
students in the course and to the course content (Southard, Meddaugh and France-
Harris, 2015; Martín-Rodríguez, Fernández-Molina, Montero-Alonso and González-
Gómez, 2015), Dela

whichRama
can be achieved
Bldg. in a supportive
Buenamar learning environment
St. Brgy. Novaliches in which
Proper, Novaliches,
Quezon City
educators strategically combine audio, video, synchronous and asynchronous
discussions, practical activities and other online tools to engage students (Gray and
DiLoreto, 2016). Southard, Meddaugh and France-Harris (2015) found the use of high-
impact videos featuring the educator and/or the course content particularly useful in
promoting a strong educator presence and in cultivating students’ interest in the topic
under study, in particular in pure online courses where there is little or no synchronicity
between the student and the educator. In the study carried out by Southard et al. (2015),
introductions to undergraduate history lessons were filmed on the location of historical
sites, and props as well as stop motion videos where static objects were brought to life
and moved as the educator narrated were successfully used to strengthen students’
feelings of connectedness to the educator and the content (Southard, Meddaugh and
France-Harris, 2015).
Research indicates that online learning communities can help to create a feeling
of connectedness to fellow learners and can help to establish trust in other students as
a resource for knowledge construction and knowledge growth (Cho and Tobias, 2016).
However, it is also clear that such engagement does not occur automatically;
developing a learning community takes time and is only accomplished with

conscientious effort (Beth, Jordan, Schallert, Reed and Kim, 2015). Moreover,
participants need to feel that they are engaging in human-to-human interactions that
will allow them to cultivate their professional as well as personal relations, and the
presence of an Dela
educator
Ramacan be aBuenamar
Bldg. key factorSt.
in Brgy.
student engagement
Novaliches (ChoNovaliches,
Proper, and Tobias
Quezon City
2016). A number of researchers find that the educator plays a crucial role in scaffolding
students to successfully participate in asynchronous online discussions by providing
clear guidelines for how to initiate and take part in online discussions that facilitate
learning (Beth, Jordan, Schallert, Reed and Kim, 2015; Cho and Tobias, 2016). In a
study on how responsibility and generativity were enacted in asynchronous online
discussions in a hybrid course, Beth et al. (2015) conclude that educators can
successfully scaffold students’ online discussions in terms of both quantity (e.g., online
discussion were scheduled at regular intervals and students were required to post a
minimum number of posts) and quality (e.g., students were instructed to use a
conversationally inviting tone, to provide contextual information and to address
academic questions and comments to their peers). Others have found that in blended
courses involving few F2F classes, synchronous online classroom sessions involving
interaction and discussion can contribute positively to students’ feelings of
connectedness to their educator and fellow peers (Sidebotham, Jomeen and Gamble,
2014).
Facilitating teaching and learning in an online environment poses a number of
challenges to educators, who often struggle with adapting the practices they have found
effective in F2F classes to an online environment (Mills, 2015). Fletcher and Bullock
(2015) argue that in this respect, teacher educators are particularly challenged because
asynchronous online environments may impede the fostering of positive relationships
between the educator and Bldg.

Dela Rama her students,
Buenamar a relationship that is considered
St. Brgy. Novaliches central to
Proper, Novaliches,
Quezon City
meaningful teaching and learning by most teacher educators. Their results indicate
that, ideally, professional teaching programs should not be based on asynchronous
teaching only, but should be blended with synchronous online class sessions and F2F
interaction as well.
To sum up, the factors that have proved most salient in relation to the educator’s
role in e-learning, blended learning and online learning in the literature reviewed
include: • establishing strong educator presence in online settings and • building online
learning communities that foster positive relations.
The education system has faced an unprecedented health crisis that has shaken
up its foundation. Given today’s uncertainties, it is vital to gain a nuanced
understanding of students’ online learning experience in times of the COVID-19
pandemic. Recently, the education system has faced an unprecedented health crisis
(i.e., COVID-19 pandemic) that has shaken up its foundation. Thus, various
governments across the globe have launched a crisis response to mitigate the adverse
impact of the pandemic on education. This response includes, but is not limited to,
curriculum revisions, provision for technological resources and infrastructure, shifts
in the academic calendar, and policies on instructional delivery and assessment. Their
greatest challenge was linked to their learning environment at home, while their least
challenging was technological literacy and competency. The findings further revealed
that the COVID-19 pandemic had the greatest impact on the quality of the learning
experience andDela
students’
Ramamental health. (Barrot,
Bldg. Buenamar J.S.,
St. Brgy. Llenares, Proper,
Novaliches I.I. & del Rosario,
Novaliches,
Quezon City
L.S. Students’ online learning challenges during the pandemic and how they cope with
them: The case of the Philippines. Educ Inf Technol (2021).
As stated by Prospero de Vera III, chair of the Commission on Higher Education
(CHED), on May 21, that the commission has already issued a policy stating that
"flexible learning system will continue in the school year 2021 and thereafter." “From
now on, flexible learning will be the norm. There’s no going back to the traditional
full-packed face-to-face classrooms.” De Vera highlighted this during his presentation
at the Center for Strategy, Enterprise, and Intelligence's "Educating Our Children in
the New Normal" webinar. The CHED chair explained that the policy was
implemented because they did not want to "run the risk of exposing our educational
stakeholders to the same risk if another pandemic occurs." Aside from that, De Vera
stated that “returning to traditional face-to-face classes would be a waste of
investments in technology, teacher training, and facility retrofitting."
"Flexible learning" for higher education institutions entails a combination of digital
and non-digital technology; it does not always necessitate internet access. Universities
and colleges are free to choose which mode is most effective for them. Some have
used only the online mode, while others have used only the modular mode, and still,
others have used a combination of the two (Prospero de Vera III, 2021).
Adelaide Dolar,
Dela theBldg.
Rama 43-year-old vendor
Buenamar from Novaliches
St. Brgy. Batangas province
Proper, told Rappler
Novaliches,
Quezon City
in an interview on Sunday, July 18, the pandemic made it difficult for financially
struggling families like hers to fulfill their children's needs for distance learning. Aside
from the financial burden brought by remote education, Dolar said that her children's
mental health had been affected. Without teachers explaining the lessons to students,
she had to change her morning routine so she could guide and motivate her children to
answer their learning modules. That delayed her preparation of food she would sell in
the afternoon.
An online survey conducted by the multi-sectorial group Movement for Safe,
Equitable, Quality and Relevant Education (SEQuRE) found that 86.7% of students
under modular learning, 66% under online learning, and 74% under blended learning
said they "learned less" under the alternative modes of learning compared with the
traditional face-to-face setup. The survey also found that only 5.4% under blended
learning, 5.7% under modular learning, and 9.1% under online learning "learned
more." The survey was conducted from June 25 to July 12 among 1,278 teachers,
1,299 Grades 4 to 12 students, and 3,172 parents.

According to Divina Law (2020, December 7) a leading full-service law firm
in the Philippines as schools currently remain closed in areas placed under community
quarantine, educators are turning to online learning and other flexible learning systems
to assure the safety of stakeholders

Dela Rama duringSt.the
Bldg. Buenamar pandemic.
Brgy. NovalichesThese systems
Proper, harness
Novaliches,
Quezon City
technology and other creative methods as an alternative to traditional, classroom-based
learning in an effort to adapt to the so-called “new normal.”
Foreign and local studies
The accounting discipline is perceived as very practical but also rather
difficult. It requires methodical work and systematic studies. So, moving from the
traditional delivery in the classroom to online learning will require thinking outside
the box (Konrad Grabinski et.al.2020). Main findings suggest that within the group of
academics, who decided to use e-learning in accounting modules, the perceived most
important advantages are: the easiness of e-learning delivery in comparison with
traditional methods, more regular learning process during, a greater degree of
development of students’ social competences, and finally a more effective process of
verification of students’ progress. Most notably, these advantages were not indicated
by the other group—lecturers, who have not yet used e-learning. The results also show
that e-learning techniques are undertaken by academics who are dedicated to
education and are not avoiding the effort to deliver a high quality of teaching. The
most important determinant motivating lecturers to invest in e-learning is better
communication with students, understood as more frequent, and more direct. The most
significant impediments of e-learning applications are technical problems and a sense
of excessive mechanization. The results also suggest that academics using only
traditional methods of teaching very often misperceive the real benefits and
difficulties of e-learning.
Quezon City
Real benefits and difficulties of e-learning. There are some possible benefits
of e-learning for students, educators, and higher education institutions. However, each
of these participants in the educational process will face many challenges. For
students, the most difficult ones include good time management skills, self-reliance,
regular engagement, and communication with the lecturer. Additionally, students
could suffer from the absence of vital personal interactions, not only with lecturers but
also with colleagues that participate in the module. On the other hand, students are
offered a more flexible learning process, which is especially convenient when they
study several subjects simultaneously and if they are required to combine studying
with professional work. The e-learning system can improve communication between
lecturers and students. As many corporations move towards online activities, future
graduates should be able to develop skills that will help them in their future jobs. Skills
such as conscientiousness, independence, and creativity are the key ones. Moreover,
graduates will be required to continue education and self-education in order to
maintain their competencies at a high level. For higher education institutions,
embedding e-learning into the curriculum means investing in IT infrastructure and up-
to-date teaching tools. It is also necessary to develop training programs for the staff.
However, at the same time, the institution can reduce the cost of premises and increase
the number of students enrolled in courses and programs, as there is no limit on the
number of people who can join online classes. Lecturers who use the e-learning
method will have to increase

Dela theirBuenamar
Rama Bldg. online availability, but they willProper,
St. Brgy. Novaliches also beNovaliches,
required to
Quezon City
re-design, develop and implement appropriate online materials. Another problem is
that, although some lecturers have an excellent knowledge of academic subjects, they
may not have the relevant skills to deliver e-learning modules. Many researchers
emphasize that there are great benefits if e-learning is properly applied [9,12–16], as
this type of delivery allows the lecturer to have more flexible teaching hours and to
work from home on many occasions. Some disciplines may require face-to-face
clarifications and explanations. Very often, the lecturers involved in those courses
believe that face-to-face interaction with the student makes the learning process much
easier and more efficient. In these cases, the e-learning method might be less effective
than the traditional method of learning. Some research studies have argued that e-
learning is more appropriate in social science and humanities than in fields such as
medical science, mathematics, chemistry, and pharmacy, where there is the need to
develop practical skills [18]. Purely scientific fields, which use more practical
approaches, may need to modify the e-learning method to suit their courses. The
effectiveness of learning is understood as achieving learning outcomes set out in the
course outline, according to the National Qualifications Framework or the course
syllabus, which, in reality, means student test score. For academic teachers, learning
effectiveness means perceived learner satisfaction. This approach is consistent with
Zhang et al.
Students take online courses for a number of personal reasons. Several factors
Dela Rama Bldg.
influence their experience, some Buenamar St. Brgy.
of which students Novaliches
control Proper,
and some Novaliches,
of which faculty
Quezon City
control. Students have to balance work and family, manage time, and make personal
commitments. Instructors should work to establish a presence in the absence of
physical copresence, work to build intellective relationships with students, and work
to create a sense of community. It is a balance of student and instructor factors that
influence faculty and student experiences.
The shift to distance teaching and learning during the COVID-19 pandemic
brought about a real challenge for both instructors and students. At the University of
Santo Tomas, a blended learning strategy in the context of teaching and learning of
Physical Chemistry 1 and Analytical Chemistry for Chemical Engineering students
was employed. Here, we present an online strategy that facilitated the transition from
traditional face-to-face learning to full online instruction. The Discover, Learn,
Practice, Collaborate and Assess (DLPCA) strategy was conceptualized for this
blended learning technique with the goal of integrating the instructors, students, and
readily available technologies to meet the challenges of higher education during this
pandemic. In DLPCA, the asynchronous part of the teaching was achieved through the
broadcast of pre-recorded lecture videos on YouTube to allow students to study and
progress with learning at their own pace. The synchronous part of the teaching was
conducted using video conferencing platforms, such as Zoom or Google Meet. The
DLPCA strategy was presented and discussed with the students prior to its
implementation. The analysis of the teaching and learning experience based on three
indicators (i) student’s learning

Dela Rama Bldg.experience, (ii)Brgy.
Buenamar St. student’s academic
Novaliches performance,
Proper, and
Novaliches,
Quezon City
(iii) instructor observations showed that DLPCA had a positive impact on students and
instructors. The identified challenges were the stability of the internet connection and
the instructor’s familiarity with readily available internet-based teaching tools, such as
video conferencing software. Instructors must also find means to improve their
interaction with students and maintain student interest and engagement during online
classes. The survey also indicated that most of the students are satisfied with the
DLCPA strategy. Hence, this strategy is considered a manageable and effective
alternative that can be adapted to full online instruction to other undergraduate
Chemistry lecture courses. Overall, the findings and insights in this study will add
valuable resources for further hybrid instruction in the post-COVID-19 time in higher
education. (Lorico DS. Lapitan, Jr, Cristina E. Tiangco, Divine Angela G. Sumalinog,
Noel S. Sabarillo, and Joey Mark Diaz).
Students generally perceive synchronous online learning positively,
particularly in terms of time management and efficacy (Barrot et al., 2021). However,
they also reported technical (internet connectivity and poor utility of tools),
methodological (content delivery), and behavioral (individual personality) challenges.

Their findings also highlighted the failure of the online learning environment to
address the needs of courses that require hands-on practice despite efforts to adopt
virtual laboratories. In a parallel study, Adarkwah (2021) examined students’ online
learning experience duringBldg.

Dela Rama the pandemic
Buenamar using a narrative
St. Brgy. inquiry
Novaliches approach.
Proper, The
Novaliches,
Quezon City
findings indicated that Ghanaian students considered online learning as ineffective due
to several challenges that they encountered. Among these were lack of social
interaction among students, poor communication, lack of ICT resources, and poor
learning outcomes. More recently, Day et al. (2021) examined the immediate impact
of COVID-19 on students’ learning experience. Evidence from six institutions across
three countries revealed some positive experiences and pre-existing inequities. Among
the reported challenges are lack of appropriate devices, poor learning space at home,
stress among students, and lack of fieldwork and access to laboratories.

CHAPTER III
RESEARCH METHODOLOGY
This chapter presents the research methodology, including population and

Quezon
sampling, research instruments, data gathering City and the statistical data used
procedures,
in answering the questions.
Research Method
The researchers used descriptive quantitative research to achieve their goals.
This method is accurate and interpreted for this study to make it clear for every
respondent, and it makes it easier to understand.
Descriptive research is a quantitative research method that attempts to collect
quantifiable information for statistical analysis of the population sample. It is a popular
market research tool that allows us to collect and describe the demographic segment’s
nature.
Sample size and population
The researcher conducted this study through Google forms with limited
accounting students in Quezon City who are experiencing online learning in their
studies. The selected one hundred (100) accounting students are the respondents to the
study titled "The Effects of Online Learning on the Academic Performance of
Accounting Students in Quezon City."

Research Instruments
The instrument used was a researcher-made questionnaire that consisted of two
parts. Part I includes the respondent’s email address, name, school name, year, course,
and sex. Part II, the scalar questionnaire, is drawn out based on the researcher’s
Quezon City
readings, previous studies, and professional literature relevant to the study. For
instance, the statement describing the situations or issues was toned down to
accommodate the knowledge preparedness of the respondents. In this way, the
instrument is authorized to obtain valid responses from the residents based on their
preferences and beliefs.
For the safety, speed, and betterment of the study, the survey was conducted online,
specifically through Google forms.
Procedure for gathering data
After selecting a specific topic for study, the researcher gathered data from
various internet websites and various research papers. After validating the topic, it
became the basis for the researcher to develop the questions. The survey questionnaire
link through Google form was distributed and posted through social media platforms
such as Messenger and Facebook sharing. The questionnaire that was immediately
answered by the respondents was also immediately taken. After this, we make the
graph for the presentation, analysis, and interpretation of the data.

The researchers sought the permission of all the respondents by collecting their
personal information. All the information given by the respondents is protected in
accordance with R.A. 10173, or the Data Privacy Act of 2012. All personal information
will be used solely

Delafor the benefit
Rama of the research
Bldg. Buenamar study.
St. Brgy. Novaliches Proper, Novaliches,
Quezon City
Statistical treatment of data
After conducting a survey all the data gathered is being tabulated statistically
using the frequency and percentage method, together with the usage of weighted mean,
median and standard deviation to determine the numerical data of the respondents.
Frequency and percentage are being used to analyze and determine the profile of the
respondents in terms of sex, school and year level. And also, to determine which of the
devices is most commonly used during online class and how online class affects the
academic performance of accounting students.
P= (f/n)*100
Weighted mean, median and standard deviation help us to analyze the responds of the
respondents to each question about how online class affects the academic performance
of an accounting students.
Weighted mean formula:
∑𝒙
𝑿=
𝒏
Where:
X= sample mean
Quezon City
∑= total number of tally
x= scale
n= number of sample
Median formula:
MEDIAN =𝑳 + ((𝟎. 𝟓𝑵 − 𝑭)/𝒇𝒎)*c

L=lower boundary
N=total frequency
F=total frequency lower the box
fm= frequency in the box
C= interval size
Standard deviation formula:
(𝐱𝐢 − 𝛍)𝟐
𝝈= √∑ ( )
𝐍
Where:
ᵟ= sample standard deviation

Quezon City
N= the size of population
xi= each value from the population
µ=sample mean
There are 5 level if significant was to use as a point of references
Mean range scale Description
4.21-5.00 5 Strongly agree
3.41-4.20 4 Agree
2.61-3.40 3 Neutral
1.81-2.60 2 Disagree
1.00-1.80 1 Strongly disagree

CHAPTER IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
This chapter deals with the presentation, analysis, and corresponding interpretation
of the results of the study on the effects of online learning
Quezon Cityon the academic performance
of accounting students in Quezon City.
1. Profile of the respondents
TABLE 1.1
Frequency and percentage distribution of respondents based on the schools
where they are enrolled
School Frequency Percentage
National College of
32 32%
Business and Arts
Integrated Innovation and

Hospitality Colleges, 24 24%
INC.
New Era University 20 20%
Quezon City University 9 9%
Our Lady of Fatima

5 5%
University
National Book Store

4 4%
College
St. Vincent de Ferrer

2 2%
College, Inc.,
Far Eastern University -

2 2%
Diliman
Metro Manila College 1 1%

National Polytechnic Quezon City
College of Science and 1 1%
Technology
TOTAL 100 100%
Table 1.1 shows the demographic profile of the respondents in terms of their
school. As stated above, out of 100 respondents, 32 or 32% of the population are
students from National College of Business and Arts (NCBA)-Fairview campus, 24 or
24% are students from Integrated Innovation and Hospitality Colleges (IIHC), 20 or
20% are students from New Era University (NEU), 9 or 9% are students from Quezon
City University (QCU), 5 or 5% are students from Our Lady of Fatima University
(OLFU), 4 or 4% are students from NBS College (NBSC), 2 or 2% are students from
St. Vincent De Ferrer College Inc. (SVDFCI), 2 or 2% are students from Far Eastern
University-Diliman (FEU-D), 1 or 1% are students from Metro Manila College
(MMC), and 1 or 1% are students from National Polytechnic of Science and
Technology (NPST). This shows that most of the respondents are students from
National College of Business and Arts (NCBA)-Fairview campus.

TABLE 1.2
Frequency and percentage of the respondents according to their
course

Quezon City
Course Frequency Percentage
Bachelor of Science in 83 83%

Accountancy
Bachelor of Science in
10 10%
Accounting Information
System
Bachelor of Science in 2 2%
Accounting Technology
Bachelor of Science in
Business Administration 5 5%
major in Financial
Management
TOTAL 100 100%
course. As stated above, out of 100 respondents 83 or 83% of the population are
pursuing Bachelor of Science in Accountancy (BSA), 10 or 10% of students are
pursuing Bachelor of Science in Accounting Information System (BSAIS), 2 or 2% of
students are pursuing Bachelor of Science in Accounting Technology (BSAT), while
5 or 5% are pursuing Bachelor of Science in Business Administration major in

Financial Management (BSBA-FM).This shows that most of the respondents are
students pursuing Bachelor of Science in Accountancy (BSA).
TABLE 1.3
Frequency and percentage distribution Quezon City
of the respondents according to their
year level
Year level Frequency Percentage
5th Year 2 2%
4th Year 46 46%
3rd Year 30 30%
2nd Year 16 16%
1st Year 6 6%
TOTAL 100 100%
year level. As stated above, out of 100 respondents 2 or 2% of the population are 5th
year students, 46 or 46% are 4th year students, 30 or 30% are 3rd year students, 16 or
16% are 2nd year students, and 6 or 6% are 1st year students. This shows that most of
the respondents are 4th year students.
TABLE 1.4
Frequency and percentage distribution of the respondents according to their sex

Sex Frequency Percentage
Female 75 75%
Male 25 25%
TOTAL Dela Rama Bldg. Buenamar

100St. Brgy. Novaliches Proper,
100%Novaliches,
Quezon City
sex. Out of 100 respondents, it comprises the majority of the population with a total
number of 75 which are female students with a total percentage of 75%. On the other
hand, 25 or the least number of the population are male students with a total percentage
of 25%. This shows that the majority of the respondents are female students.
2. Factors affecting the academic performance of accounting students under
the online mode of learning
TABLE 2.1
What gadget or equipment do you use for your online class? (Mark all
that is applicable)
GADGET Frequency TOTAL Percentage

NUMBER OF
RESPONDENTS
Laptop 51 100 51%
Mobile Phone 93 100 93%

Tablet 8 100 8%
Desktop 16 100 16%
The table 2.1 shows that out of 100 respondents, 51 or 51% of the students
are using laptop for their online learning, Quezon Cityof students are using mobile
93 or 93%
phone, 8 or 8% of students are using tablet, while 16 or 16 students are using desktop.
The result shows that most of the accounting students are relying on their mobile
phones and it shows also that it is the devices available to many of them.
TABLE 2.2
How much time do you spend each day on online learning? (Please
choose one)
HOURS Frequency Percentage
1-3 16 16%
3-5 34 34%
5-7 38 38%
7-10 9 9%
10 + 3 3%
TOTAL 100 100%

Table 2.2 shows that out of 100 respondents, 16 or 16% of students spend 1- 3
hours daily on their online learning, 34 or 34% of students spend 3-5 hours daily, 38
or 38% of students spend 5-7 hours daily, 9 or 9% of students spend 7-10 daily, and 3
or 3% of students
Dela spend 10 plus
Rama Bldg. hours daily.
Buenamar ThisNovaliches
St. Brgy. indicates that majority
Proper, of the
Novaliches,
Quezon City
respondents spend almost 5-7 hours daily for their online learning.
TABLE 2.3
What are the hindrances you encountered during your online learning? (Mark
all that is applicable)
HINDRANCES Frequency TOTAL Percentage

NUMBER OF
RESPONDENTS
Internet Connection 85 100 85%
Availability of
27 100 27%
Devices/Gadgets
Home Learning
62 100 62%
Environment
Mental Health 59 100 59%
Others 7 100 7%
Others:
 Difficulty to Study by Myself
 Difficulty to Communicate with Classmates in case of Group works
 Work (working Student)

 Schedule
 Academic Pressure
 Internet Noise

Quezon City
Table 2.3 shows that out of 100 respondents, 85 or 85% chose internet connection
as one of their hindrances in online learning which indicates having unstable internet
connection, 27 or 27% chose the availability of devices/ gadgets as one of the
hindrances which indicates that they have limited tool that can be used on their online
learning, 62 or 62% chose the home learning environment as one of the hindrances
which indicates that their home learning environment does not fully comfortable for
the study, and 59 or 59% chose the mental health as one of the hindrances they
encountered on their online learning which indicates that they are adjusting and coping
up in online learning. The table indicates that majority of respondents has a problem
with their internet connection. Some of the respondents also added other problems or
hindrances they experienced or encountered on their online learning such as difficulty
to study by him/herself, difficulty to communicate with classmates in case of group
works, work (working student), schedule, academic pressure, and internet noise.
3. Why does online learning affect the academic performances of the
accounting students?
TABLE 3.1
Online learning is more effective than face-to-face learning

STANDARD QUALITATIVE
QUESTION MEAN MEDIAN DEVIATION DESCRIPTION
1 2.6 2.6 1.06 DISAGREE

Quezon City
Legend:
1= 1.00-1.80 (Strongly disagree) 4= 3.41-4.20(Agree)
2= 1.81-2.60 (Disagree) 5= 4.21-5.00 (Strongly Agree)
3= 2.61-3.40 (Neutral)
As shown in the overall of mean of 2.6 the respondents considered themselves
Disagree that online learning is more effective than face-to-face learning in
accounting students. This is strongly evidenced by the ratings obtained with the
individual descriptors where each has a mean rating that ranges from 1.81-2.60 with
a qualitative description of "Disagree". This means that online learning is ineffective
for accounting students in selected schools around Quezon City.
TABLE 3.2
Online learning provides students with flexible access of education
2 3.17 3.18 1.04 NEUTRAL
Legend:
1= 1.00-1.80 (Strongly disagree) Quezon City
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
As shown in the overall mean of 3.17 the respondents considered themselves
as neutral. This means that online learning is somehow provides flexible access of
education in accounting students in selected schools around Quezon City. This is
strongly evidenced by the ratings obtained with the individual descriptors where each
has a mean rating that ranges from 2.61-3.40 with a qualitative description of
“neutral".
TABLE 3.3
Online learning can lead to students not developing the necessary
communicative skills.
3 3.55 3.67 1.09 AGREE
Legend:
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
agree. This means that online learning can lead to not developing the necessary
communicative skills of accounting students in selected schools around Quezon City.
This is strongly evidenced by the ratings obtained with the individual descriptors where
each has a mean rating that ranges from 3.41- 4.20 with a qualitative description of
“agree".
TABLE 3.4
Online learning shows the effects of not being able to interact with other
students and teachers which can result in serious negative effects.
4 3.67 3.83 1.09 AGREE
Legend:
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
agree. This means that online learning shows the effects of not being able to interact
with other students and teachers which can result in serious negative effects to
accounting students in selected schools around Quezon City. This is strongly
evidenced by the ratings obtained with the individual descriptors where each has a
mean rating that ranges from 3.41- 4.20 with a qualitative description of “agree".
TABLE 3.5
The challenges in online learning can impact students to a great extent; loss of
motivation, self-discipline and difficulty to understand the concept taught.
5 3.95 4.05 0.93 AGREE
Legend:
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
agree. This means that online learning can impact students to a great extent; loss of
motivation, self-discipline and difficulty to understand the concept taught of
accounting students in selected schools around Quezon City. This is strongly
mean rating that ranges from 3.41- 4.20 with a qualitative description of “agree".
TABLE 3.6
Asynchronous online education allows students to fully participate in high-
quality learning situations.
6 3.03 2.81 0.98 NEUTRAL
Legend:
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
neutral. This means that asynchronous online education somehow allows accounting
students in selected schools in Quezon City to fully participate in high-quality learning
situations. This is strongly evidenced by the ratings obtained with the individual
descriptors where each has a mean rating that ranges from 2.61-3.40 with a qualitative
description of “neutral".
TABLE 3.7
Home learning environment affect the academic performance of accounting
students through online learning.
7 4.21 4.27 0.77 STRONGLY AGREE
Legend:
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
strongly agree. This means that home learning environment really affect the academic
performance of accounting students in selected schools around Quezon City. This is
strongly evidenced by the ratings obtained with the individual descriptors where each
has a mean rating that ranges from 4.21-5.00 with a qualitative description of
“strongly agree".
TABLE 3.8
Asynchronous online education allows flexibility in the curriculum for students
who prefer e-learning education.
8 3.46 3.43 0.87 AGREE
Legend:
4= 3.41-4.20(Agree)
3= 2.61-3.40 (Neutral)
agree. This means that asynchronous online education allows flexibility in the
curriculum for students who prefer e-learning education in selected schools around
Quezon City. This is strongly evidenced by the ratings obtained with the individual
descriptors where each has a mean rating that ranges from 3.41-4.20 with a qualitative
description of “agree".
TABLE 3.9
Student’s commitment to time is often misinterpreted because of perception that
online courses require less time and effort than face-to-face
9 3.91 3.99 0.92 AGREE
Legend:

Quezon City
3= 2.61-3.40 (Neutral)
agree. This means that accounting student’s commitment to time is often
misinterpreted because of perception that online courses require less time and effort
than face-to-face classes in selected schools around Quezon City. This is strongly
mean rating that ranges from 3.41-4.20 with a qualitative description of “agree".
TABLE 3.10
Student’s availability of devices (e.g. cellphone vs. laptop) can offer their
academic performances.
10 4.26 4.54 0.87 STRONGLY AGREE

Legend:

Quezon City
3= 2.61-3.40 (Neutral)
strongly agree. This means that student’s availability of devices (e.g. cellphone vs.
laptop) can really affect their academic performances. This is strongly evidenced by
the ratings obtained with the individual descriptors where each has a mean rating that
ranges from 4.21-5.00 with a qualitative description of “strongly agree".

CHAPTER V
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

Quezon City
Summary of findings
After the data have been treated and interpreted, the significant findings of the
study are: as to the profile of the respondents in terms of School, out of 100
respondents, 32 or 32% are from National College of Business and Arts-Fairview
campus, 24 or 24% are from Integrated Innovation and Hospitality Colleges. Second,
as to the profile of respondents in terms of Course, out of 100 respondents, 83 0r 83%
are from Bachelor of Science in Accountancy, 10 or 10% are from Bachelor of Science
in Accounting Information System. Third, as to the profile of respondents in terms of
Year Level, 40 or 40% are from 4th Year College Students, 30 or 30% are 3rd Year
College Students. Last, as to the profile of respondents in terms of Gender, majority
are Female with 75 or 75% respondents.
The respondents in terms of The Effects of Online Learning in the Academic
Performance of Accounting Students in Quezon City are: on the first question for the
first part what gadget or equipment do you use for your online class shows that out of
100 respondents 93 or 93% said that the Gadget or Equipment they used is Mobile
Phones. Second question, how much time do you spend each day on online learning,
shows that out of 100 respondents 38 or 38% spend 5-7 hours daily on their Online
Learning. Last question, what are the hindrances you encountered during your online
learning shows that out of 100 respondents 85 or 85% % chose internet connection as
their main hindrance.

The respondents in terms of the effects of online learning in the academic
Quezon City
performance are: on the first question that “online learning is more effective than face-
to-face learning” it has a mean rating of 2.6 which shows that the respondents are
disagreed. Second, which has a mean rating 3.17 respondents are neutral in the
question “Online learning provides students with flexible access of education”. Third,
which has a mean rating of 3.55 respondents are agreed in the question “Online
learning can lead to students not developing the necessary communicative skills”.
Fourth, which has a mean rating of 3.67 respondents are agreed in the question
“Online learning shows the effects of not being able to interact with other students
and teachers which can result in serious negative effects.” Fifth, which has a mean
rating of 3.95 respondents are agreed in the question “The challenges in online
learning can impact students to a great extent; loss of motivation, self-discipline and
difficulty to understand the concept taught.” Sixth, which has a mean rating of 3.03
respondents are neutral in the question “Asynchronous online education allows
students to fully participate in high-quality learning situations.” seven, which has a
mean rating of 4.21 respondents are strongly agreed in the question “Home learning
environment affect the academic performance of accounting students through online
learning.” Eight, which has a mean rating of 3.46 respondents are agreed in the
question “Asynchronous online education allows flexibility in the curriculum for
students who prefer e-learning education.” Ninth, which has a mean rating of 3.91
respondents are agreed in the question “Student’s commitment to time is often
misinterpretedDela
because of Bldg.
Rama perception that online
Buenamar courses
St. Brgy. requireProper,
Novaliches less time and effort
Novaliches,
Quezon City
than face-to-face” and lastly, which has a mean rating of 4.26 the respondents are
strongly agreed in the question “Student’s availability of devices (e.g. cellphone vs.
laptop) can offer their academic performances.”
Conclusions
Based on the analysis of the gathered data, the researchers conclude the following:
1. The profile of the respondents
1. All the respondents are accounting-related students in Quezon City.
Based on the data gathered through the Google form, our respondents
came from different colleges and universities. Numerous respondents
came from the National College of Business and Arts (NCBA) and
Integrated Innovation and Hospitality College of Novaliches, with a
total percentage of 32% and 24%, respectively.
2. Our respondents came from three different accounting-related courses:
BS in accountancy, accounting information systems/accounting
technology, and lastly, BSBA major in financial management. Most of

the respondents came from the BS Accountancy course, with a total
percentage of 83%.
3. The questionnaire is open to all accounting-related courses regardless
of their
Dela yearBldg.
Rama level.Buenamar
Most of theSt.participants are junior
Brgy. Novaliches and senior
Proper, college
Novaliches,
Quezon City
students. Two (2) of the 100 participants are 5th year students, and 46
are 4th year students. Both are graduating students, and 30% of the total
respondents came from 3rd year level accounting major students.
4. With regards to gender, 75% of the total respondents were female and
the rest were males.
3. What factors affect the academic performance of accounting students in the
online mode of learning? In this section, we provide certain answer/s to the
question where the respondents can choose two or more answers.
1. We asked them what equipment they commonly used during their
online classes. The choices were: laptop, mobile phone, tablet, and
desktop. 93% of all the 100 respondents confirmed that they were using
their mobile phones during online classes, while 51% of all the
respondents were using laptops. Based on all the data, we therefore
conclude that there are students who are using multiple gadgets for their
online class, with no regard to the availability or efficiency of the
gadgets.
2. All participants are required to answer the question of how much time
they consume attending an online meeting. Most of them answer that
they spend 3–7 hours a day attending their class.
3. Dela
We give them
Rama possible
Bldg. hindrances
Buenamar thatNovaliches
St. Brgy. they may encounter during their
Proper, Novaliches,
Quezon City
class, and they can choose which ones are applicable to them. The
choices are: internet connection; availability of devices; home learning
environment; mental health; and others that they can specify. Based on
their answers, the most common problem that hinders students is
internet connection, with 85%, followed by the home learning
environment, with a total percentage of 62%, and at the third spot was
mental health issues, with an average percentage of 59%.
5. Every respondent is given ten questions, which they can answer by scaling
them from 1–5; from strongly disagreeing to strongly agreeing. The data being
analyzed by getting the mean, the median, and the standard deviation are being
1. The question is whether online learning is better than traditional face-
to-face learning. After all the computation using the statistical data, it
appears that online learning is not as effective as traditional face-to-face
learning.
2. We asked them if they believed that online learning gave them flexible
access to education. It appears to be neutral, which means that some of
them agreed while others did not.
3. We
Delaasked
Ramathem if Buenamar
Bldg. online learning can lead
St. Brgy. a student
Novaliches not toNovaliches,
Proper, develop the
Quezon City
necessary communicative skills. Based on the computation using the
statistical formula, it shows that most of the students agreed with the
statement.
4. Based on the analyzed data, the respondents agreed about the factors
affecting the academic performance of accounting students in the online
mode of learning.
5. We asked them if they believe that online learning can have an impact
on them, like how it may cause loss of motivation, self-discipline, and
difficulty understanding the concepts being taught. The results show
that it is true based on the answers of all the respondents.
6. There is a neutral satisfaction about the asynchronous learning that
helps the students to fully participate in high quality learning
situations.it means that somehow it helps, and for other students,
asynchronous learning did not help.
7. The data analyzed shows that the home learning environment seemed
to be a factor that affected the academic performance of the students.

8. Asynchronous learning allows flexibility in the curriculum for those
who prefer it.
9. The student’s commitment to time is often misinterpreted because of
the
Delaperception
Rama Bldg. of Buenamar
online learning. It seems
St. Brgy. like most
Novaliches of Novaliches,
Proper, the students
Quezon City
agreed with the statement, that they expected that online learning would
require less time and effort than the traditional way of learning.
10. Based on the analyzed data, it shows that the availability of the devices
truly affects the academic performance of the students. Due to the fact
that even though the students have laptops and mobile phones, if there
are problems with their devices or with the connection, it may affect
their academic performance.
Recommendations
Teachers and professors should make more effort on their teaching, it is not
always the students and the platform that makes the online learning ineffective, some
of the professors did not exert extra efforts in discussing their subject, there are some
professors that are not attending the class during their schedules. Remember that
learning is collaborative, meaning that there should be an interaction between the
student and the teacher, if one of the aspects are missing or absent there will be no
learning. The pandemic or the crises does not make online learning ineffective. In
some studies online learning is an effective alternative to traditional, like the home
schooling. It depends on the teaching method that is being used, if the teachers and
professors used a method that is not collaborative then the students will not be able to
absorb all the learnings he/she need to know. The knowledge will not be disseminated
properly. It is proven that most

Dela Rama Bldg.ofBuenamar
the students
St. gained more knowledge
Brgy. Novaliches Proper,ifNovaliches,
he/ she has
Quezon City
an interaction with his/her teacher, where they can ask and answer questions. The
student also should invest more effort to learn, there should be a balance in exerting
efforts between the teacher and students. Each of them should know that the fault of
one cannot be filled by another, means that if one of them fails to exert effort the other
cannot make more effort just to make things work out. Even the students should make
an effort, to their time, their availability and their willingness to learn. With these, the
researchers recommend to students that their hobbies such as arts, sports, and reading
inspirational books can help them to be motivated and improve performance at school.
For the schools, they must provide students drop box by means of Google forms or
any platform that is accessible for their complaints and worries regarding their
schedules, study and professors behavior. Second, schools should provide webinars
and mental health services - assessment, counseling, and consultation that tackled
about mental health. In addition webinars on time management and topics to help
improve the ability of students in learning would also be helpful during this trying
times. The researchers also recommend to the Local Government Unit (LGU) to give
educational assistance specifically an equipment such as tablets, netbooks and load
cards to college students who belong to indigent family. Second is to open public
libraries and to provide Wi-Fi hotspots to specific sites in the community where
students can use them for free, such as a plaza, barangay halls, barangay police
stations, and parks or other places where it is accessible and helpful for students as
long as health protocols

Dela Rama is Bldg.
strictlyBuenamar
implemented. Lastly,
St. Brgy. to the National
Novaliches Proper,government,
Novaliches,
Quezon City
continue the implementation of online, modular and asynchronous mode of learning
but must consider also face-to-face classes for those students who prefer it, and it
should not be limited to some courses instead should be open to all courses for those
students who prefer it.

REFERENCES
 https://elearningindustry-
Quezon City
com.cdn.ampproject.org/v/s/elearningindustry.com/side-effects-of-online-
education/amp?amp_js_v=a6&amp_gsa=1&usqp=mq331AQKKAFQAr
ABIIACAw%3D%3D#aoh=16422307074845&referrer=https%3A%2F
%2Fwww.google.com&amp_tf=From%20%251%24s&ampshare=https
%3A%2F%2Felearningindustry.com%2Fside-effects-of-online-
education
 https://www.frontiersin.org/articles/10.3389/feduc.2020.576371/full
 https://link.springer.com/article/10.1007/s10639-021-10589-x
 https://www.weforum.org/agenda/2020/04/coronavirus-education-global-
covid19-online-digital-learning/
 https://www.hikvision.com/en/newsroom/blog/how-to-provide-dynamic-
engagement-in-distance-
learning/?at_medium=sl&at_campaign=blog_distance_learning&at_plat
form=google&at_creation=group_1&at_variant=20211213&at_network
=search&at_term=online%20learning&gclid=Cj0KCQiAoNWOBhCwA
RIsAAiHnEhb3eXl6jaQ2i9TdzudNxh8XDkIQ6GymnmHsBenED8MzyR
YFiR0BZUaAiskEALw_wcB
 https://e-student.org/what-is-e-learning/
 (https://www.merriam-webster.com/dictionary/mental%20health
 https://newsinfo.inquirer.net/1265835/house-execs-define-new-normal-in-
newly-filed-bill
 https://www.questionpro.com/blog/descriptive-research/
 https%3A%2F%2Fonline.osu.edu%2Fresources%2Flearn%2Fwhats-
difference-between-asynchronous-and-synchronous-
learning&h=AT1B73zHhT7YVYHqLtJ0-Quezon City
WOAw1kF4fLi9v4OxogL8del5UwIV5urLXSkHPKTijoX2HqPDIM3da
TYdSSi6d_tfWfRXsUGt9DBSO6FAiFSVyo_gwr6nM-
OQqA7HSs8MB0VQMUr5g
 https%3A%2F%2Fwww.grin.com%2Fdocument%2F507988%23%3A~
%3Atext%3DThe%2520home%2520environment%2520means%2520th
e%2Cfacilities%2520available%2520in%2520the%2520house&h=AT1B
73zHhT7YVYHqLtJ0-
OQqA7HSs8MB0VQMUr5g
 https%3A%2F%2Fwww.investopedia.com%2Fterms%2Fa%2Faccounti
ng.asp%23%3A~%3Atext%3DAccounting%2520is%2520the%2520pro
cess%2520of%2Cregulators%252C%2520and%2520tax%2520collectio
n%2520entities&h=AT1B73zHhT7YVYHqLtJ0-
OQqA7HSs8MB0VQMUr5g
 https%3A%2F%2Fballotpedia.org%2FAcademic_performance&h=AT1
B73zHhT7YVYHqLtJ0-
OQqA7HSs8MB0VQMUr5g
 https%3A%2F%2Fwww.businessinsider.com%2Fwhat-is-google-
forms&h=AT1B73zHhT7YVYHqLtJ0-
OQqA7HSs8MB0VQMUr5g
APPENDICES
Appendix A
Survey Letter
Quezon City
Dear Participant:
Greetings!
We are undergraduate accounting majors from Integrated Innovation and
Hospitality Colleges Inc., We are conducting our data collection for final thesis to earn
the degree.
In compliance with our Research subject, we would like to ask if you could
spare 5-10 minutes of your time to answer this short survey regarding the said research.
Your contribution to this survey could help us have an in-depth understanding on the
effects of online learning in the academic performance of accounting students in
Quezon City. We deeply appreciate the time and effort that you give to us. We hope
that you are doing well during this pandemic. We also wish you the best of luck for the
upcoming weeks.
Your answers to this survey will be treated with strictest confidentiality and
will only be used in academic purpose only.

Sincerely,
Group Leader: Deanne Gay P. Cabaluna
Members:
Quezon City
Mark Kevin Elinon
Prince Lucky Godines

Appendix B
Questionnaire
Name (optional) __________________ Quezon City
Email ___________________
School name: __________________________
Year /course: ______________________
Sex:
Male
Female
Data Privacy Consent
Yes
No
PART I
1. What gadget or equipment do you use for your online class? (Mark all that is
applicable)
Laptop
Mobile Phone
Tablet
Quezon City
Desktop
2. How much time do you spend each day on online learning? (Please choose one)
1-3 hours
3-5 hours
5-7 hours
7-10 hours
10 plus hours
3. What are the hindrances you encountered during your online learning? (Mark all
that is applicable)
Internet connection
Availability of devices/gadgets
Home learning environment

Mental health
PART II: Rate how strongly you agree or disagree with each statement below
Quezon City
1. Online learning is more effective than face-to-face learning.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
2. Online learning provides students with flexible access of education.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
1. Online learning can lead to students not developing the necessary
communicative skills.
StronglyDela
Disagree
Rama Bldg. Buenamar St. Brgy. Novaliches Proper, Novaliches,
Quezon City
Disagree
Neutral
Agree
Strongly Agree
2. The challenges in online learning can impact students to a great extent; loss of
motivation, self-discipline and difficulty to understand the concept taught.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
3. Asynchronous online education allows students to fully participate in high-
quality learning situations.

Strongly Disagree
Disagree
Neutral
Agree Dela Rama Bldg. Buenamar St. Brgy. Novaliches Proper, Novaliches,
Quezon City
Strongly Agree
7. Home learning environment affect the academic performance of accounting
students through online learning.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
8. Asynchronous online education allows flexibility in the curriculum for
students who prefer e-learning education.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
9. Student’s commitment
Dela Rama Bldg.to Buenamar
time is often
St.misinterpreted because
Brgy. Novaliches of perception
Proper, Novaliches,
Quezon City
that online courses require less time and effort than face-to-face classes.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree
10. Student’s availability of devices (e.g. cellphone vs laptop) can affect their
academic performances.
Strongly Disagree
Disagree
Neutral
Agree
Strongly Agree

Quezon City

Quezon City

Quezon City

Effects of Online Learning Research Study

Uploaded by

Copyright:

Available Formats

You might also like

Effects of Online Learning Research Study

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Effects of Online Learning Research Study

Uploaded by

Copyright:

Available Formats

Proceed to next page………………………………………

INTEGRATED INNOVATION AND HOSPITALITY COLLEGES INC. PAGE

The Effects of Online Learning in the Academic

Performance of Accounting Students in Quezon City

A Research Paper Presented to

Prof. Kenneth Sechico

In Partial Fulfilment of the Requirements in

Fourth Year Bachelor of Science in Accountancy

Cabaluna, Deanne Gay P.

Elinon, Mark Kevin

Godines, Prince Lucky

BSA-41A1 (2021- 2022)

academic performance of accounting students in Quezon City. To know if the

Integrated Innovation and Hospitality Colleges. Second, as to the profile of

of Science in Accountancy, 10 or 10% are from Bachelor of Science in Accounting

Information System. Third, as to the profile of respondents in terms of Year Level, 40

The respondents in terms of The Effects of Online Learning in the Academic

100 respondents 93 Rama

their main hindrance.

The respondents in terms of the effects of online learning in the academic

respondents are neutral in the question “Asynchronous online education allows

students to fully participate in high-quality learning situations.” seven, which has a

mean rating ofDela

question “Asynchronous online education allows flexibility in the curriculum for

respondents are agreed in the question “Student’s commitment to time is often

laptop) can offer their academic performances.”

Based on the findings of the study, this is recommended to the following:

learning is collaborative, meaning that there should be an interaction between the

absorb all the learnings he/she

educational assistance specifically an equipment such as tablets, netbooks and load

stations, and parks

continue the implementation of online, modular and asynchronous mode of learning

students who prefer it.

Chapter 1: THE PROBLEM AND ITS BACKGROUND

Chapter 2: THE REVIEW OF RELATED LITERATURES

Chapter 3: RESEARCH METHODOLOGIES

Chapter 4: PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

Chapter 5: FINDINGS, CONCLUSION, AND RECOMMENDATION

THE PROBLEM AND ITS BACKGROUND

This chapter includes

Researchers focused much of their attention on studying the effects of online

learning on the academic performance of accounting students in Quezon City. This

industry since face-to-face interaction is prohibited and everyone, particularly

respective classes. Given today’s uncertainties, it is vital to gain a nuanced

Background of the Study

education as a result of the ever-expanding influence of technology. One such

development is the adoption of online learning across different learning contexts,

technologies that allow teachers to deliver instruction interactively, share resources

acknowledged by the education community (Barrot, 2020, 2021; Cavanaugh et al.,

Rasheed et al., 2020).

revisions, provisions for technological resources and infrastructure, shifts in the

academic calendar, and policies on instructional delivery and assessment. Inevitably,

these developments compelled educational institutions to migrate to full online

learning until face-to-face instruction is allowed. The current circumstance is unique

as it could aggravate the challenges experienced during online learning due to

provide relevant information to school administrators and teachers to better support

revisiting the typology of strategies in an online learning environment.

As early as December 9, 2014, Republic Act (RA) 10650, otherwise known as