RESEARCH DESIGN AND METHODOLOGY

Research Design
The study employed the Descriptive type of research. Its value is based
on the premise that problems can be solved and practices improved through
observation, analysis, and description. The most common descriptive research
method is the survey, which includes questionnaires, personal interviews,
phone/online surveys, and normative surveys. Descriptive research generates
data, both qualitative and quantitative, that defines the state of nature at a point
in time.
The study is a quantitative research described as a structured way of
collecting and analyzing data obtained from different sources. Quantitative
research involves the use of computational, statistical, and mathematical tools to
derive results. It is conclusive in its purpose as it tries to quantify the problem and
understand how prevalent it is by looking for projectable results to a larger
population. Data preparation includes determining the objective of data
collection, methods of obtaining information, and the sequence of data collection
activities. One of the most important aspects in this process is selecting the right
sample for data collection. The data is then carefully collected from only those
people who are most relevant to the objectives of the study known as a target
segment, this sample is a group of people who are similar across a variety of
variables.

Subjects of the Study

Data was collected from forty-five (45) randomly picked students and five

(5) teachers of accounting subjects at Colegio de Sto Domingo De Silos. Prior to

the selection of the participants, a letter was sent to the respondents together

with the survey questionnaire. The researcher coded each student for
confidentiality and anonymity purposes. The students’ consent were also sought

using the same letters attached to the survey questionnaires.

Research Instrument Used

The researchers used checklist and likert scale to measure the
respondent’s accordance to the study. Checklist is a list of questions or criteria,
which represent the impact areas assessment or which divided them into their
main fields of application. By providing a checklist is that all relevant impact
areas are taken account of by the analyst. As for the researchers checklist is
form of list that determines different criteria from different people. It is used by the
researchers to further learn and improve their study.
Likert Scale is a rating scale that’s often used when surveying your
customers regarding their experiences with your brand – from the service they
were provided to the overall effectiveness of your product. The Likert scale is a
series of questions or items that ask your customers to select a rating on a scale
that ranges from one extreme to another, such as “strongly agree” to “strongly
disagree.” The Likert Scale is best used to measure and evaluate customer
sentiment on a specific product, service or experience. The survey questionnaire
includes gathered information about the participants and also there perceptions
toward online and traditional learning modes. The survey questionnaire was
validated to ensure content validity.

Research Procedures
The process of data gathering was divided into two (2) parts: (1)

accomplishing of the demographic scale, and (2) answering a survey

questionnaire form.

A profiling of the participants was done at the beginning of the study wherein

the participants answered a preliminary survey to gather basic information which

is vital to the study. The participants were allowed to ask the researchers

questions or clarifications as they read and answer the instrument. The next step

of the data collection process was carried out by the researchers by distributing

the survey questionnaires to the respondents and giving them an ample amount

of time to answer the checklist-type survey. The researchers then tallied and

inserted to tables and graphs to determine the percentage of the respondent’s

answer. Furthermore, privacy was strictly exercise and properly executed by the

researcher’s in accordance to the research ethics.

Statistical Treatment of Data

The researchers used a percentage frequency distribution as the

statistical treatment of data.it is a display of data that specifies the percentage of

observations that exist for each data point or grouping of data points. It is a

particularly useful method of expressing the relative frequency of survey

responses and other data.

 PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

1. The Demographic Profile of Respondents According to Age, Courses,

Year Level, Number of Accounting Subjects Taken or Currently Taking,
Devices Used for Online Class and Internet Connection Used.

TABLE 1: Distribution of Data According to Age

FREQUENC PERCENTAGE
PERCENTAGE
Y RANK
Below 18 years old 1 2% 3.5

19-22 31 62% 1

23-26 16 32% 2

27-30 1 2% 3.5
31 years old and
1 2% 3.5
above
TOTAL 50 100%

Below 18 years old

19-22 years old
23-26 years old
27-30 years old
31 years old and Above

Table 1 shows the age of the respondents. Majority of the respondents are
ages nineteen to twenty-two (19-22) with a total number of 31 respondents and a
percentage of sixty-two (62%) percent, followed by the 16 respondents ages
twenty-three to twenty- six (23-26) with an average of thirty-two (32%) percent.
Each ages below eighteen (18), twenty-seven to thirty (27-30) and thirty-one (31)
and above has a respondent of one with an average 2% that result to gather a
average of 6%.
TABLE 2: Distribution of Data According to Courses
PERCENTAGE
FREQUENCY PERCENTAGE
RANK
BS-Accountancy 18 40% 1
BS- Entrepreneurship 10 22.22% 3
BS-Tourism
Management 4 8.9% 4
BS-Customs
Administration 11 24.44% 2
BS- Information
Technology 2 4.44% 5
TOTAL 45 100%

Bs-Accountancy
Bs- Entrepeneurship
Bs- Tourism Management
Bs- Customs Administration
Bs- Information Technology

This chart shows that 40% of the respondents are Accountancy student
which is 18 students. 24.44% of the respondents are in Customs Administration
with a total count of 11. Next are the 22.22% responses of the ten Entrepreneur
students and the 8.9% were the responses of the students in Tourism
Management which consist of 4 individuals. And lastly, 4.44% of the respondents
are Information technology student which consist of 2 individuals.

Year Level of the Student Respondents

PERCENTAGE
FREQUENCY PERCENTAGE
RANK

First Year 6 13.33% 4.5

Second Year 10 22.22% 2

Third Year 23 51.11% 1

Fourth Year 6 13.33% 4.5

TOTAL 45 100%

First Year
Second Year
Third Year
Fourth Year

This chart shows the year level of the student respondents. Twenty (23)
student or 51.12% of the respondents are in 3rd year. Ten (10) students or
22.22% of the respondents are in 2nd year and both 1st and 4th year has six (6)
students or 13.33% respondents.
 Number of Accounting Subjects Taken or Currently Taking
PERCENTAGE
FREQUENCY PERCENTAGE
RANK

1 20 44.44% 1

2-4 10 22.22% 3

5 and above 15 33.33% 2

TOTAL 45 100%

1 Subject
2-4 Subjects
5 and Above

As shown in the chart, the majority of the respondents has only one
subject with an average of 44.44%, followed by the 33.33% average from the
responses of 5 and above students and lastly the 22.22% average were from the
respondents who is taking or currently taking 2-4 accounting subjects.
 Device Used for Online Class
PERCENTAGE
FREQUENCY PERCENTAGE
RANK

Mobile Phone 38 76% 1

Personal Computer or
Laptop 12 24% 2

Tablet or other devices 0 0 3

TOTAL 50 100%

Mobile Phone
Personal Computer or Laptop
Tablet or Other Devices

In this chart it shows that 76% or 38 respondents used their mobile phone
in attending their online class and the remaining 24% responses of the 12
respondents who used their PC or Laptop in attending their class. No one of the
respondents used tablets or other device to attend their online class.
 Internet Connection Used
PERCENTAGE
FREQUENCY PERCENTAGE
RANK

Mobile Data 24 48% 2

WiFi 26 52% 1

TOTAL 50 100%

Mobile Phone
WiFi

This chart shows that 52% 0r 26 respondents used WiFi as their internet
connection while the remaining 48% is the responses of the 24 respondents who
used mobile data as their internet connection.
 Table 1: Student’s perception towards Online Learning Mode
ONLINE LEARNING Strongl Agree Neutra Disagree Strongly
y Agree l Disagree
1. I am able to easily access 24% 53% 22% 0% 0%
the Internet as needed for
my accounting studies.
2. I acquire additional 24% 56% 20% 0% 0%
accounting knowledge by
regularly attending online
class.
3. I believe that I can 29% 49% 22% 0% 0%
enhance my accounting
skills by actively attending
our online class.
4. I think it is easy for me to 18% 47% 36% 0% 0%
complete my accounting
lessons during online class.
5. I think it is easy for me to 16% 38% 47% 0% 0%
achieve better performance
(high grades) during online
class.
6. I am challenge and more 11% 33% 56% 0% 0%
excited to learn accounting
lessons through online
class.
7. I am willing to actively 27% 47% 27% 0% 0%
communicate in our online
class with my classmates
and instructors in accounting
subjects.
8. I feel comfortable 18% 42% 40% 0% 0%
answering and reciting in our
accounting class in an online
learning environment.

Table 1 shows the perspective of students toward online learning mode.

The survey reveals that 24% of the respondents are strongly agreed to what is
written on the first statement while 53% of them agree and 22% of them are
undecided or neutral. On the second statement, 24% of the respondents are
strongly agreed while 56% of them only agree and the remaining 20% of the
respondents are still neutral. Statement four says that the respondents believe
that they can enhance their accounting skills by actively attending online class
and 29% of the respondents are strongly agree, 49% of them are only agree and
22% of them remains in neutral. Majority of the respondents agree on statement
number 4 that has a total of 47%, next is the 36% responses for neutral and only
18% of the total respondents are strongly agree. On the fifth statement, neutral
side got the highest responses with a 47%, but 38% of the responses are on
agree side and lastly 16% is on the strongly agree side. Same as statement
number five, statement number six got majority responses on neutral side which
is 56% of the total responses, 33% of the agree and only 11% of them are
strongly agree.
Majority of the respondents agree with the statement number seven, it
gains 47% responses; the remaining 56% are divided to strongly agree side and
neutral side. On the last statement, 42% of the respondents agreed that they feel
comfortable answering and reciting in their accounting class in an online learning
environment, 40% of them are neutral and 18% of them are strongly agree. As
we can see, no one from the respondents chooses disagree and strongly
disagree side.

Table 2: Student’s perception towards Traditional Learning Mode

TRADITIONAL Strongl Agree Neutral Disagree Strongly
LEARNING y Agree Disagree
1. Face-to-face class 62% 38% 0% 0% 0%
helps me understand the
course concept of
accounting effectively.
2. The use of technology 22% 56% 22% 0% 0%
interferes with my skills
and ability in my
accounting works.
3. Our face-to-face 49% 40% 11% 0% 0%
instructor can make us
understand the
accounting lessons easily.
4. I feel that face-to-face 49% 44% 7% 0% 0%
contact with my instructor
is necessary to learn.
5. I am able to manage 42% 44% 13% 0% 0%
my study time for my
accounting subjects
during face-to-face
interaction than learning
on an online platform.
6. I can easily work in a 47% 42% 11% 0% 0%
group in a face-to-face
class for our accounting
activities than by the
online groupings.
7. I believe learning in an 29% 58% 13% 0% 0%
online class is possible
but for learning
accounting subjects it
 would be difficult.
8. I am more confident to 36% 53% 11% 0% 0%
pass accounting subjects
on face-to-face
interactions.

Table 2 shows the perspective of students toward traditional learning

mode which is we also called as face-to-face. The survey reveals that 62% of the
respondents are strongly agreed to what is written on the first statement while
38% of them. On the second statement, 22% of the respondents are strongly
agreed while 56% of them only agree and the remaining 22% are still neutral.
Statement three says that their face-to-face instructor can make them understand
the accounting lessons easily. 49% of the respondents are strongly agreed, 40%
of them are agreed and only 11% of them remain in neutral. Majority of the
respondents are strongly agreed on statement number 4 that has a total of 49%,
next is the 44% responses for agree and only 7% of the total respondents are in
neutral.
On the fifth statement, agree side got the highest responses with a 44%,
42% of the responses are on strongly agree side and lastly 13% is on the neutral
side. Statement number six got majority responses on strongly agree side which
is 47% of the total responses, 42% are agreed and 11% of them are neutral.
Majority of the respondents agree with the statement number seven, it gains 58%
responses, strongly agree side got 29% responses and the remaining 13% goes
to neutral side. On the last statement, 53% of the respondents agreed that they
are more confident to pass accounting subjects on face-to-face interactions.,
36% of them are agree and 11% of them are neutral. Same as table 1, no one
from the respondents chooses disagree and strongly disagree side.

Table 3: Teacher’s perception towards Online Teaching Mode

ONLINE LEARNING Strongl Agre Neutral Disagre Strongly

 y Agree e e Disagre
e
1. I have a positive impact on 0% 60% 40% 0% 0%
my teaching due to online
class.
2. Online class has increased 20% 80% 0% 0% 0%
my technological literacy and
helps me to teach my student
even better.
3. I find it easy to stick to a 0% 40% 60% 0% 0%
study schedule in an online
class.
4. I have peaceful learning 0% 100% 0% 0% 0%
environment at home while
teaching.
5. I always give time for my 20% 80% 0% 0% 0%
students to cope up with the
lessons.

Table 3 shows the teacher’s perception towards online teaching mode. On

the first statement, 60% of the respondents were agreed and 40% of them are
neutral. Statement number two says that online class has increased the
teacher’s technological literacy and helps them to teach their student even better.
80% of the respondents agreed and only 20% of respondents are strongly
agreed. Majority in the statement number three was in neutral side with a count
of 60% and the remaining 40% of the respondents are agreed with it. All of the
respondents are agreed that they have peaceful learning environment at home
while teaching. At the last statement, 80% of the respondents are undecided or
neutral while 80% of them are agreed upon.

Table 4: Teacher’s perception towards Traditional Learning Mode

 TRADITIONAL LEARNING Strongly Agree Neutral Disagree Strongly
Agree Disagree
1. I believe that traditional 40% 60% 0% 0% 0%
method of teaching is a better
method for effective teaching
than online class.
2. I am capable of encouraging 0% 40% 60% 0% 0%
the students to participate in
class in a face-to-face interaction
than in online class.
3. I can manage to discuss my 0% 100% 0% 0% 0%
lesson in well prepared
presentation.
4. Face-to-face communication is 60% 40% 0% 0% 0%
important to assure that my
students will learn their lesson.
5. I provide student-centered 0% 60% 40% 0% 0%
lessons and activities that are
based on concepts of active
learning and that are connected
to real-world applications.

Table 4 shows the teacher’s perception towards traditional teaching mode.

On the first statement 60% of the respondents are agreed and 40% of them are
strongly agreed. Statement number two says that teachers are capable of
encouraging the students to participate in class in a face-to-face interaction than
in online class. 40% of the respondents agreed and only 60% of respondents are
strongly agreed. All of the respondents are agreed that they can manage to
discuss their lesson in well prepared presentation. Majority in the statement
number four was in strongly agreed side with a count of 60 and the remaining 40
of the respondents are agreed with it. At the last statement, 60% of the
respondents are agreed while 80% of them are undecided or neutral.

Perceptions of Students and Teachers toward Online and Traditional

Learning Mode
The scale below use as an interpretation in verbal ratings on the statements
written below:
Scale Range Verbal Interpretation
1 1.00-1.80 Strongly Agree
2 1.81-2.60 Agree
3 2.61-3.40 Neutral
4 3.41-4.20 Disagree
5 4.21-5.00 Strongly Disagree

Table 5: Perception of Students toward Online Learning Mode.

ONLINE LEARNING Weighted Verbal Standard
Mean Interpretation Deviation
1. I am able to easily access the 1.98 Agree 0.69
Internet as needed for my accounting
studies.
2. I acquire additional accounting 1.96 Agree 0.67
knowledge by regularly attending
online class.
3. I believe that I can enhance my 1.93 Agree 0.72
accounting skills by actively attending
our online class.
4. I think it is easy for me to complete 2.18 Agree 0.72
my accounting lessons during online
class.
5. I think it is easy for me to achieve 2.31 Agree 0.73
better performance (high grades)
during online class.
6. I am challenge and more excited to 2.44 Agree 0.69
learn accounting lessons through
online class.
7. I am willing to actively communicate 2.00 Agree 0.74
in our online class with my classmates
and instructors in accounting subjects.
8. I feel comfortable answering and 2.22 Agree 0.74
reciting in our accounting class in an
online learning environment.
Grand Mean 2.13 Agree 0.62

Table 6: Perception of Students toward Traditional Learning Mode

TRADITIONAL LEARNING Weighted Verbal Standard
Mean Interpretatio Deviation
n
1. Face-to-face class helps me 1.38 Strongly 0.49
understand the course concept of Agree
accounting effectively.
2. The use of technology interferes 2.09 Agree 0.85
with my skills and ability in my
accounting works.
3. Our face-to-face instructor can 1.62 Strongly 0.68
make us understand the Agree
accounting lessons easily.
4. I feel that face-to-face contact 1.58 Strongly 0.62
with my instructor is necessary to Agree
learn.
5. I am able to manage my study 1.71 Strongly 0.69
time for my accounting subjects Agree
during face-to-face interaction than
learning on an online platform.
6. I can easily work in a group in a 1.64 Strongly 0.68
face-to-face class for our Agree
accounting activities than by the
online groupings.
7. I believe learning in an online 1.84 Agree 0.64
class is possible but for learning
accounting subjects it would be
difficult.
8. I am more confident to pass 1.76 Strongly 0.65
accounting subjects on face-to- Agree
face interactions.
Grand Mean 1.70 Strongly 0.66
Agree

Table 7: Perception of Students toward Online Teaching Mode

ONLINE TEACHING Weighted Verbal Standard
Mean Interpretatio Deviation
n
1. I have a positive impact on my 2.40 Agree 0.55
teaching due to online class.
2. Online class has increased my 1.80 Strongly 0.45
technological literacy and helps me Agree
to teach my student even better.
3. I find it easy to stick to a study 2.60 Agree 0.55
schedule in an online class.
4. I have peaceful learning 2.00 Agree 0
environment at home while
teaching.
5. I always give time for my 1.80 Strongly 0.45
students to cope up with the Agree
lessons.
Grand Mean 2.12 Agree 0.40

Table 8: Perception of Students toward Traditional Teaching Mode

TRADITIONAL TEACHING Weighted Verbal Standard
Mean Interpretatio Deviation
n
1. I believe that traditional method 1.60 Strongly 0.55
of teaching is a better method for Agree
effective teaching than online
class.
2. I am capable of encouraging the 2.60 Agree 0.55
students to participate in class in a
face-to-face interaction than in
online class.
3. I can manage to discuss my 2.00 Agree 0
lesson in well prepared
presentation.
4. Face-to-face communication is 1.40 Strongly 0.55
important to assure that my Agree
students will learn their lesson.
5. I provide student-centered 2.40 Agree 0.55
lessons and activities that are
based on concepts of active
learning and that are connected to
real-world applications.
Grand Mean 2.00 Agree 0.44