STRUGGLES OF FRESHMAN ACCOUNTANCY STUDENTS IN

UNIVERSITY OF MINDANAO: LEARNING ACCOUNTING RELATED

SUBJECTS DURING SYNCHRONOUS AND ASYNCHRONOUS CLASSES

A Research Paper Presented

In Partial Fulfillment of the Course Requirements
In Purposive Communication

Submitted by:
Atis, Jimwel James E.
Catayoc, Athena Gwyneth
Cena, Rachel A.
Pimentel, Maria Edelvise
Somogod, Julianna Breanna

November 2022
 II
ACKNOWLEDGEMENT

First and foremost, praise and thanks to God, the Almighty, for His blessings
on our research work, which enabled us to complete it successfully.

We would like to express our heartfelt appreciation to Mrs. Dinah C.

Hernandez, our Purposive Communication Professor, for providing us with the
opportunity to conduct research and for guiding us throughout this process. She has
taught us methods for carrying out our research so that it can be presented clearly
and successfully. Working and studying under her supervision was a great privilege
and honor.

Finally, but certainly not least, to our parents. For donating their time and
knowledge to assist us with our schoolwork. We are grateful for the patronage and
moral support extended with love, without which we would not have been able to
complete this research. We would not be who we are today if you had not inspired,
motivated, and supported us.

J.A
A.C
R.C
M.P
J.S
 III
DEDICATION

This research article is genuinely devoted to our loving parents who supported
us and helped to motivate us to undertake this investigation. They have been by our
sides the entire time, giving us courage and hope whenever we considered giving
up. They gave us a lot of energy and persistence to keep going in this direction. This
study could not have been done without their support and love.

Additionally, I dedicate this research paper to my subject professor, Prof.

Dinah C. Hernandez, who never stops advising and instructing us on how to improve
this study, to our family for its support, and to the members who have contributed to
its successful completion. Without each other's assistance, we cannot finish this
research.

And lastly, we dedicate this research paper to the Almighty God who gives us
strength, wisdom, guidance, power of thinking, security, competence, and for giving
us good health while doing this. All of these, we offer to you.

J.A
A.C
R.C
M.P
J.S
 IV
ABSTRACT

The present researchers looked into the struggles of freshman accounting

students at the University of Mindanao's blended learning system and how they
overcome them, whether these affects their academic performances, and whether it
has comparisons in the old learning system.

Synchronous and asynchronous classes have been a source of contention

among students, with many claiming that they are having difficulty understanding
their subjects' lessons. Certain students can experience access issues with
Blackboard Learn. It is carried out to determine the degree to which the student's
struggles with accounting during synchronous and asynchronous classes related.

The research results will be utilized to contextualize and develop projects that
can address contemporary issues. Prior to the study, freshmen at the University of
Mindanao's Bachelor of Accountancy program would be asked for their full consent.
Confidentiality concerns will always be crucial to this study. The confidentiality of
the records and data collected from the participants will be identified by the
researchers and communicated to them. The researchers will have complete
exclusivity over the data collected from the study's respondents, and they will only
utilize it for research. Even if the selected respondents for this survey later decide
not to participate for the reasons they gave, their choice will be respected. They are
free to conceal their identities in order to maintain secrecy. Additionally, not all of
the data collected will be utilized. Additionally, individuals have the option to
decline sharing any data that is unrelated to this study. Their data will be erased once
the study is completed.
 V
TABLE OF CONTENTS
Page
TITLE PAGE I
ACKNOWLEDGEMENT II
DEDICATION III
ABSTRACT IV
TABLE OF CONTENTS V
CHAPTER
1 THE PROBLEM
Introduction…………………………………………………...…...1
Review of Related Literature and Studies…………………………2
Statement of the Problem…………………………………….……3
Scope and Limitation of the Study………………………………...4
Hypothesis…………………………………………………………5
Significance of the Study………………………………………….6

2 RESEARCH METHODOLOGY
Research Design …………………………………………………...7
Research Environment……………………………………………...8
Research Respondents……………………………………………...9
Research Instruments……………………………………………....10
Data Gathering Procedures………………………………………...11
Ethical Considerations……………………………………………..12
REFERENCES
 Chapter 1
THE PROBLEM

Introduction
The purpose of the study is to ascertain the difficulties that the University of
Mindanao's first-year accounting students had when trying to master accounting-related
material in synchronous and asynchronous lectures.
Through this study, the researchers will also learn more about the effects of blended
learning on first-year accounting students' capacity to learn accounting-related material. to
understand how the educational system has aided students over the last two years and up
to the present. It might be inferred that it also affects their ability to comprehend the lecture
with only sporadic access to or contact with their professors. Knowing Accounting is a
really logical and more on analyzing subject it would be a question to “how far have you
learned in this accounting subject”.
The in questionnaire created for the study will be used to gather the necessary
information. For the academic year 2022-2023, data will also be collected from first-year
accounting students at the University of Mindanao's Matina Campus. All of the personal
information of the respondents will be kept private, and the data collection process will end
after the research is complete.
However, accounting students do not have a smooth and steady path towards their
profession. There are several obstacles that they have to overcome. Here are some of the
most common problems faced by most of the students in this field. Even if you successfully
get into the field of accounting, it is much more difficult to have a healthy social life given
the burden of studies. University is not only about academics. It is much more about
meeting new people and developing yourself as an attractive personality. This is really
difficult to manage in accounting universities because the burden of studies is immense
which cannot be underestimated.

Review of Related Literature and Studies

Accounting principles instructors have privileged students’ mastery of concepts
such as assets, liabilities, and cost drivers, and procedures such as calculating depreciation
expense, isolating labor price variances, and preparing financial statements. However,
portray knowledge as uncertain, requiring students to construct their understanding of a
situation to draw a conclusion or justify a recommendation (Springer and Borthick 2007).
 The amount of students participating in Asynchronous and synchronous classes is
increasing, students, who are important to make use of their time as they deal with
accounting subjects for online classes, remain uncertain about the usefulness of existing
online learning techniques (Silva and Leal, 2021).
Additionally, some of them considered online classes to be more time demanding
since it needed them to access through online presentation and other resources for the
sessions. Another difficulty encountered was students' inability to determine whether they
understood what had been presented. Common problems for students are: inability to
handle background distractions, time constraints in utilizing online applications, delay in
starting the class due to internet connection. (Manalo, 2013).
The sudden impact of the COVID-19 pandemic challenged universities to provide
students with online teaching and learning settings that were both immediately applicable
and supportive of quality learning. This resulted in a broad variety of synchronous and
asynchronous online settings of teaching and learning. While some courses balanced both
kinds, others offered either predominantly synchronous or asynchronous teaching and
learning. (Sebastian 2021)
The struggle of freshman Accountancy students during asynchronous classes and
synchronous is difficult to handle because there are times when not all students have access
to the video presentation. Students employ learning techniques to assist themselves in
becoming more self-sufficient and tactical learners (Duff and Mckinstry, 2007).
When students carefully select the appropriate ones and utilize them to complete
assignments, these methods become effective learning strategies. Learning strategy can
help students concentrate and integrate information in order to grasp and retain it (Chiner
et.al., 2021).
These are major challenges confronted by the Freshman and in finding suitable
learning strategies. There are some students who not only lack knowledge but they are also
unaware of using online applications. The study of struggles of Freshmen Accountancy
Students in University of Mindanao Learning Accounting Related Subjects During
Synchronous and Asynchronous Classes aims to explore how freshmen Accountancy
students interact with the styles of learning and enhance their knowledge. This study
enables in recognizing problems caused by the method of asynchronous and synchronous
classes which is essential for improving its effectiveness. Additionally, it will help in the
enhancement of the School's facilities and may be utilized as a foundation for program
improvements, such as, evaluating and upgrading existing processes, and being able to
adapt it. The teachers will serve as a guide for adopting instructional approaches and
enhancing students' learning and performance.
Statement of the Problem

The study's aim is to discover the challenges that Freshman Accounting Students
at the University of Mindanao encounter in synchronous and asynchronous classes.
1. What issues and difficulties did you run across when implementing asynchronous
and synchronous classes?

2. Does asynchronous and synchronous learning allow you to have intensive self-
study?

3. Has it affected your academic performance?

4. How far have you learned in this accounting subject?

Scope and Limitation of the Study

In conducting this study, a non-experimental quantitative design will be utilized.
The study will determine the struggles that were experienced by the Freshmen Accounting
Students of the University of Mindanao in learning accounting-related subjects during
synchronous and asynchronous classes. Also, through this study, the researchers will obtain
knowledge of how blended learning and its related factors affect freshmen accounting
students’ in learning accounting-related subjects. The Information needed will be gathered
by utilizing a research-made questionnaire. In addition, the data collection will be
conducted among the Freshmen Accounting Students of the University of Mindanao,
Matina Campus, for the school year 2022-2023.

Hypothesis
The researchers proposed two hypotheses in this research: The Null Hypothesis
(Ho) and the Alternative Hypothesis (Ha). Ho. There are no struggles experienced by
Freshmen Accounting Students of the University of Mindanao, Matina Campus, in learning
accounting-related subjects during synchronous and asynchronous classes. Ha. There are
struggles experienced by Freshmen Accounting Students of the University of Mindanao,
Matina Campus, in learning accounting-related subjects during synchronous and
asynchronous classes.
Significance of the Study
This study was conducted to find out the measure of the connection of the struggle
of accounting subjects during asynchronous and synchronous classes manifested by the
student. The findings will be used to contextualize and to be able to make projects that will
be able to address current phenomena. The result that will be gathered by the study will be
highly beneficial to the following;
Administrators. This will help administrators to have information about this existing
phenomenon. Provide teachers with responsibility and self-rule in order to avoid pressure
and improve teacher’s productivity.
Guidance personnel. It will help them to determine what specific programs they
should conduct in order to minimize the struggle of students. Such counseling, emotional
and mental check-ups. It will strengthen the students' academic performance in online
learning.
Teachers. This will help the educators to identify what is the best way to approach
their students dealing with struggle. The right way to approach motivating, teaching and
reminding them to avoid procrastination to attain better academic performance.
Parents. This will help the parents to have insights about what their children are
going through. With the help of this study the parents will be able to provide emotional
support such as empathy and care to their children, to encourage their child to be more
productive and teach them how to manage their time well.
Students. This will help them, especially now that they are enrolled in asynchronous
and synchronous methods and a lot of worksheets are needed to be done. This will serve
as a guide on how they would minimize and motivate them to self-regulate to be able to do
their activities on time.
Future researchers. This study can be a source of information for the next
researchers that want to pursue a related study.
 Chapter 2
RESEARCH METHODOLOGY
This chapter describes the methods that will be used in the studies in order for the
researchers to come up with an idea and to answer the questions that had arisen in the
formulation of the problem. The methods were namely the research design, research
environment, research respondents, research instruments, data gathering procedures,
statistical treatment and ethical considerations.

Research Design
This study is carried out through; non-experimental design and quantitative
research. The non-experimental research designs are those where a researcher just
examines a group or investigates connections between existent groups. The participants are
not properly selected (Salkind, 2010).
Quantitative research methods focus on objective data and statistical, mathematical,
or numerical analysis of data acquired through polls, questionnaires, and surveys, as well
as modifying pre-existing statistical data using computing tools. Quantitative research is
concerned with collecting numerical data and generalizing it across groups of individuals
or explaining some phenomena (Fetters and Creswell, 2013).

Research Environment
The research environment of the study is conducted in one of the schools in Davao
City. It is the one of the places in Mindanao that has a lot of opportunities that have been
given to the people. However, this study is conducted at the University of Mindanao.
The University of Mindanao is located in the City of Davao. The University of
Mindanao also referred to by its acronym UM is a private academic institution run by the
founder Atty. Guillermo E. Torres of the University of Mindanao, Philippines. The schools
offer pre-school, grade school, junior high school, modified work and study program,
Senior high school that has Academic Track. Academic Track includes Accountancy,
Business and Management (ABM), Humanities, Social Sciences (HUMMS) and Science,
Technology Engineering, Mathematics (STEM) strands and College Programs.
Research Respondents
The respondents of our study are the Freshman Accountancy students in University
of Mindanao. They are the ones who are affected by the issue, and their responses to the
questionnaire we provided them gives us all the crucial information we require.
We required freshman students as they are now dealing with the difficulties of
synchronous and asynchronous classes. We need to learn all of their experiences and how
they have overcome the obstacles in their selected Bachelor of Science in Accountancy
program. To collect the data, we needed, we needed at least 150 first-year accountancy
students to participate as respondents.

Research Instruments
Researcher has conducted the use of a survey questionnaire. The poll has questions
that looked at how synchronous and asynchronous classes affected or hindered BSA
freshmen. The researcher used this tactic to support and validate the study. Based on the
description of the topic and issue, the researcher developed the survey questionnaire. The
researcher used an open-ended questionnaire as part of a survey to solicit feedback from
participants.

Data Gathering Procedures

The researchers personally administered the research instruments to the
respondents. They conferred and discussed the significance of the study and accomplished
the distribution of instruments properly.
To avoid hurried responses, the respondents were given 15 minutes to complete the
forms. after the questionnaires have been accomplished, the results were tallied and
tabulated. These data became the bases of analysis and interpretation.
The first section of the survey questionnaire deals with claims concerning the
blended classes and the second section describes how it has affected you and your academic
performances.
Ethical Considerations
The purpose of this study is to determine the struggles that were experienced by the
Freshmen Accounting Students of the University of Mindanao during asynchronous and
synchronous classes for the school year 2022-2023. Through this study, the students,
instructors, administrators, guidance personnel, parents, and researchers will be equipped
with the information provided by this study to give insight into what the students are going
through. Also, this study will serve as a guide on how they minimize the struggles in
blended learning and identify the best approach to motivate and deal with the struggles
experienced by the students.
Before gathering data from the chosen respondents from Freshmen Accounting
Students of the University of Mindanao, Matina Campus, the study's participants will be
contacted ahead of time to inform them of the study's purpose and objectives. This will
guarantee that the participants are aware of their responsibilities as research participants.
Furthermore, the researcher will seek written agreement from the participants, showing
their objective approval of their participation in the study. They will be assured they can
ask for a copy of their gathered information.
Issues of confidentiality will remain essential for this study. The researchers will
identify and communicate the commitment to maintain the confidentiality of the records
and data obtained from the participants. The data gathered from the respondents of this
study will be strictly exclusive to the researchers, and the data will be used for research
purposes only. If the chosen respondents for this study will reject to participate, due to their
reasons, even if they initially accepted to participate, their decision will be respected. To
ensure confidentiality, they have the freedom to hide their identity. Moreover, not all the
information that will be gathered will be used. Also, they can refuse to share any pieces of
information that are not associated with this study. Once the study is finished, their data
will be deleted.
 REFERENCES

Springer, C. W., & Borthick, A. F. (2007). Improving performance in accounting:

Evidence for insisting on cognitive conflict tasks. Issues in Accounting Education, 22(1),
1-19.

Silva, R., Rodrigues, R., & Leal, C. (2021). Games based learning in accounting
education–which dimensions are the most relevant?. Accounting Education, 30(2), 159-
187.
Manalo, M. V. (2013). Teaching strategies for business ethics courses in the
undergraduate accountancy curriculum. DLSU Business and Economics Review, 22(2),
82-94.

Duff, A., & McKinstry, S. (2007). Students' approaches to learning. Issues in accounting
education, 22(2), 183-214.

Chiner, E., Gómez-Puerta, M., Garcia-Vera, V., & Cardona-Molto, M. (2021). University
students’ struggles with online learning during the COVID-19 pandemic lockdown.
Education and New Developments, 265-269.

Salkind, N. J. (Ed.). (2010). Encyclopedia of research design (Vol. 1). Sage. Fetters, M.
D., Curry, L. A., & Creswell, J. W. (2013). Achieving integration in mixed methods
designs—principles and practices. Health services research, 48(6pt2), 2134-2156.

Sebastian Stehle (2021). Impact of Synchronous and Asynchronous Settings of Online

Teaching and Learning in Higher Education on Students’ Learning Experience.