THE ONLINE LEARNING MODALITY AND LEVEL OF CONFIDENCE

OF THE GRADUATING CLASS IN THE CPA BOARD EXAMINATION

A Research

presented in the Faculty of

San Mateo Municipal College

In Partial Fulfillment

of the Requirements for the course

Accounting Research Methods

By:

Group 1

2022
 CHAPTER 1

The Problems and Its Background

Introduction

Online Learning Modality, one of the concepts of education started in 1984, when

University of Toronto offered online courses (Sarkar, 2020), has been the practice of student

learnings in the world in the past few years because of the coronavirus pandemic, in which

students are obliged to study behind their gadgets due to recent circumstances, without the

face-to-face interactions and communication with their teachers and classmates. Schools,

colleges, and institutions have adapted distance learning through synchronous and

asynchronous meetings with the help of various sites such as Google Meet, Zoom, Discord,

Google Classroom, Canvas, etc.

During the Covid-19, like the rest of the world, Jordan also adopted distance learning

and students are having courses online, but because there are factors that affect the success

of the usage of the online modality, there are incorporated problems that need to be

addressed such as technology and individual-related issues. Without face-to-face interactions

in Jordan, students and professors are tasked to help each other in order to have a smooth

learning. Students must educate themselves in using applications and professors must

facilitate the use of online learnings. Also, Jordanian universities must create new policies and

regulations to improve the new set-up of education. It will help the students to be focused and

for the teachers to have a guide in teaching their specific courses. (Alshurafat et al., 2021)

In a study entitled “Awareness, Motivations and Readiness for Professional Accounting

Education: A Case of Accounting Students in UiTM Johor” that was conducted by Samsuddin

et al. (2010) in Universiti Teknologi MARA, Malaysia, students of accountancy are confident in

taking the higher accounting, which is the professional exam. As a result of the survey led by
the researchers, the study revealed that numerous students are confident and prepared in

taking the higher accounting examination because of their ability in their existing accounting

education. Furthermore, there are also negative outcomes that need to be addressed by the

lecturers in order to improve the confidence and readiness of the students for professional

accounting education.

According to the CHED Memorandum Order No. 27, Series of 2017, the students of

Bachelor of Science in Accountancy (BSA) can take the Certified Public Accountant Licensure

Exam (CPALE) after completing a three to five-year academic degree. People who took the

exam before the pandemic have learned through face-to-face classes, but the rate of national

passers has been declining from 2015 to 2021 and with a slight increase in 2022. With the

new environment of learning, students may have different levels of confidence in dealing with

the upcoming examinations. In some cases, students’ confidence in taking professional

examinations have been affected because of the sudden transitions as the Philippines are not

familiarized with online modality practices.

One of the programs of San Mateo Municipal College with a licensure examination is

the Bachelor of Science in Accountancy (BSA). Starting from 2020, students of SMMC have

been taking online classes and BSA students are learning and doing accounting practices

through this arrangement. The content of this study is online modality and its correlation to the

level of confidence of the BSA students in taking the board exam. This research paper

presents theoretical and conceptual background to measure the level of confidence of the

graduating students in taking the professional exam while learning and conducting accounting

practices online. With the basis of various sources, the findings of this study would be used to

determine the relationship of online modality practices and the students’ level of confidence in

taking the Certified Public Accountant Licensure Exam. In addition, further recommendations

would be made in accordance with the results of the study.

Background of the Study

As a convenient substitute for traditional in-person teaching, most colleges and

institutions now provide online courses due to the internet's rapid expansion. Unfortunately, a

variety of worries and challenges have arisen, especially when it comes to the level of online

education. Online education, according to Haraism (1989), is a new domain of learning that

combines distance education with the practice of face-to-face instruction utilizing computer

mediated communication. Obtaining a device for online learning and having a reliable internet

connection remains tough for most students in a developing economy such as the Philippines.

To guarantee that no student is left behind, these rules make available a variety of learning

modalities for learners to select from.

The San Mateo Municipal College administration and professors made a concerted

effort to render the finest service they are capable of at this point. Yet, when learning online

and then due dates of each school works are eventually increasing, it will be crucial for each

individual to be responsive and accommodating. Therefore, it will benefit the students greatly

to execute the tasks earlier, in order to prevent the accumulation of schoolwork.

Nobody ever stated, “The CPA exam is unchallenging”

After earning the degree in accounting, this is the start of the real world in the field of

accounting. Students can enter a range of areas in accounting after completing the BSA

course. Currently, we have to give credit to students’ knowledge in fundamental accounting

concepts, principles, theories and practices and exposure in the sophisticated and current

accounting technology. According to Averkamp (2003), the CPA Exam is considered to be

one of the most difficult professional licensing tests. Nobody has ever been successful in

completing an exam without confronting their toughest fears or remaining in their daily routine,
but in order to aim for the greatest goal, there will surely be plenty of trials and sacrifices for

the students.

This study is timely and relevant to all colleges taking up BS Accountancy since it may

aid graduates to take and survive the CPA board examination and may even raise the CPA

national passing percentage. This will motivate students and boost the college plan the proper

review program to encourage them to pass the CPA board exam. Likewise, prepare the takers

to have the right attitude to accept possibilities of failures. Additional seminar and workshop

from the professional organizations to discuss and positive outlook in preparation for the

board examination. The study will be conducted at San Mateo Municipal College where the

graduating BS Accountancy students will be the target respondents.

Theoretical Framework

Performance
Behavior
accomplishments
Choice
Effort
Various Persistence
experiences Confidence
expectations
Verbal Thoughts Patterns
persuasion
Goals
Worry
Physiological Attributions
states

Figure 1 – Bandura’s Theory

According to Bandura, self-efficacy (self-confidence) is a significant driving force of

action only when people have adequate motivation to act on their self-perception of

confidence and the necessary abilities. He predicts that self-confidence perceptions will
surpass actual performance when people have little desire to perform tasks or when physical

or social limitations are established on performance. A person may have been capable of

doing activities and have high self-confidence beliefs but lack incentives to perform. Thus,

discrepancies in actions will occur.

In the figure of Bandura’s Theory, the relationship between the major sources of

confidence information, confidence expectations, and behavior and thought patterns are

suggested. People's self-confidence can also be influenced by certain thought patterns,

emotional reactions, and behavior. Bandura’s theory of self-confidence also explains the

relationship between self-confidence expectations and performance accomplishments. He

also explains that self-confidence beliefs help influence connections between ideas for future

conduct.

In addition, Ames stated that “the structure and demands of a learning environment

establish a motivational climate that can evoke different goal orientations”. For instance,

students who are lacking skills and self-confidence are doing better in school settings that

engage students in a grouping arrangement, assist students in developing management and

monitoring skills, recognize individual progress, and involve them in self-evaluation.

Statement of the Problem

The purpose of this study is to evaluate the effect of online modality to the level of

confidence of 4th year BSA students in taking the CPA board examination. Specifically, this will

answer the following questions:

1. What is the extent of online learning modality in the confidence of the graduating

accounting students in the CPA Board Examination in terms of:

1.1. learning motivation

1.2. learning achievement

 1.3. learning engagement

2. What are the factors that influence the level of confidence of the graduating

accountancy students to take CPA board examination in terms of:

2.1. personal expectation

2.2. personal skills development

2.3. mentorship

3. Is there any significant relationship between the online learning modality and the level

of confidence of the graduating Accountancy students to take the CPA board

examination?

4. Based on the result of the study, what recommendation can you suggest to attain the

confidence level of the graduating accountancy students to take the CPA Board

Examination.

Hypothesis

Ho: There is no significant relationship between the online modality and the level of

confidence of the graduating accountancy students to take the CPA board

examination?
 Conceptual Framework

The conceptual framework is shown through a paradigm which contains the concept of

the study

INPUT PROCESS OUTPUT

1. The extent the online

learning modality in the
confidence of the
graduating accounting
students in the CPA
Board Examination in
terms of:
1.1. learning motivation
1.2. learning achievement
1.3. learning engagement

2. What are the factors Construction of Survey

that influence the level of Questionnaire
confidence of the
graduating accountancy
students to take CPA
board examination in
terms of:
2.1. personal expectation Administration of survey
2.2. personal skills A Proposed CPA
questionnaire
development
2.3. Mentorship Review Program

3. Is there any significant

relationship between the Analysis of the data
online learning modality gathered
and the level of
confidence of the
graduating Accountancy
Interpretation of results
students to take the CPA
board examination?

4. Based on the result of

the study, what
recommendation can you
suggest to attain the
confidence level of the
graduatingCheck
accountancy
your C.F.
students to take the CPA
Board Examination.
 The conceptual framework presents the following:

The Input presented the extent the online learning modality in the confidence of the

graduating accounting students in the CPA Board Examination were learning motivation,

learning achievement and learning engagement. Likewise, it presented the factors that

influence the level of confidence of the graduating accountancy students to take CPA board

examination in the personal expectation, personal skills development and mentorship. As well

as determining any significant relationship between the online learning modality and the level

of confidence of the graduating Accountancy students to take the CPA board examination.

Finally, while accomplishing this study, the researchers will oversee possible recommendation

to suggest to attain the confidence level of the graduating accountancy students to take the

CPA Board Examination.

The Process where the construction of survey questionnaire as an instrument to

gather data. The administration of the survey questionnaire. The analysis of the data

gathered. Lastly, the interpretation of results.

The Output where we will recommend the possible solution such as program to make

improvements on the confidence of the graduating students in taking the CPA board

examination and the effect of the online modality learning to the confidence of graduating

students in taking the CPA board examination.

Significance of the Study

This research is made with the aim to provide crucial information and knowledge

regarding the online practices and the level of confidence in the CPA Board Examination of

the Graduating Accountancy class. Furthermore, the study could be of importance to the

following:

Accountancy Students. This will help students to determine the level of confidence

in taking the CPA Board exam by online modality practices.

Accounting Professors. Professors will be able to teach among students the topics

or lessons related to the students and identify whether the online modality practices are

effective at the basis of knowing its level of confidence in taking the CPA Board exam.

School Administrator. This study will provide an improved modality practices for

accounting students and its confidence are really applied during taking exam

Family and Friends. It benefits to understand the situation of students in online

modality practices and gives support and courage among students to take exam with

inspiration and motivation.

Future Researcher. The idea presented may be used as a reference and to provide

them ideas and lead them in their research relating to the said topic.

Scope and Delimitation of the Study

This research focuses on the online modality practices and the level of confidence in

the CPA board examination of the graduating accountancy class in San Mateo Municipal

College.
 The participants of this study are the 4th year section A with 40 students and the 4th

year section B that consists of 34 students.

Definition of Terms

Behavior. The way of the graduating students acts in response to a situation such as taking

CPALE.

Computer Mediated Communication (CMC). It enables people to communicate across long

distances and time zones using computers and networks.

Confidence. This is a feeling of self-assurance in taking a CPALE

CPA. Certified Public Accountant. Accounting professionals who are licensed and committed

to protecting the public interest. These professionals provide financial statement audits and

other validation services to help investors understand an organization's financial health.

CPALE. Certified Public Accountant Licensure Examination. The Board of Accountancy

administers this exam to Philippine BS Accountancy graduates who wish to hold the

recognition of Certified Public Accountant. The exam is supervised by the Professional

Regulations Commission (PRC).

Learning environment. A space of the graduating students where they can learn and study

peacefully.

Level of Confidence. This can indicate how confident BSA graduating students are in taking

CPALE.

Mentorship. This is a reference to the guidance, influence, or direction provided by a mentor.

That might provide more chances to put information and skills that are required for CPALE to

use into practice.

Online Learning Modality. In today's situation, it is a new practice in education that is part of

a blended learning situation. It is either a synchronous meeting where students and professors

meet online or an asynchronous learning where the professors send them an activity to

complete via messenger or emails, etc.

Personal Expectation. This factor influences the level of confidence of the graduating

accountancy students to take the CPA board examination. It is placing a responsibility on

themselves to establish a standard of excellence or provide them with a sense of purpose and

direction.

Personal skills development. This is also a factor that influences the level of confidence of

the graduating accountancy students to take the CPA board examination. It involves the

process of self-improvement, which focuses on enhancing one's knowledge, skills, and self-

awareness to achieve one's personal goals.

Physiological states. The state or condition of the students' body to do tasks.

Readiness. This refers to the preparedness of the students to take a CPALE.

Self-efficacy. The capacity of accounting students to act in their way to achieve goals.

Thought patterns. How the graduating Accountancy students thinks about things.

Verbal persuasion. Convincing oneself or others through words that they are capable to pass

CPALE despite learning through online.

 CHAPTER 2

Review of Related Literature

Foreign Literature 

The decision to enroll in BS Accountancy is a serious one. A lot of time and a solid

foundation are required to pass the CPALE. According to Askew and Gaynor (2017), passing

the CPA Exam is still a demanding requirement for people entering the accounting sector

because the main goal of this profession is to safeguard the interests of the public. However,

concerns have lately been raised about the profession's demographic challenges, due to the

fact that the proportion of students enrolling in accounting programs has recently increased

more rapidly than the number of candidates taking and attempting to pass the CPA Board

exam. On the other side, there are best practices for enhancing exam achievement, such as

providing CPA review classes on campus, however some universities do not facilitate this

because of the high cost. As an alternative, schools might set aside a space where teachers

and students can gather to study for the exam. Lastly, choose a faculty member to serve as

the CPA Exam's academic champion.

While in terms of confidence of the students in taking exams Deakin University (2019)

advised that they need to have a good study routine and enough preparation, making sure

that they have a balanced lifestyle with leisure activities on their schedule. They must have a

positive thinking about their ability to perform on their exam and lastly practicing relaxation

exercises are recommended in keeping calm on the examination and managing anxiety. But
this time at the midst of a pandemic, Hebert et. al (2021) claims that the students may have

missed out on the opportunity to study for it due to their busy work and personal lives owing to

the recent global pandemic. And in some cases, some of them are experiencing financial

problems that may lead them to not completing their 150 educational credits. Also because of

changes in the learning style, students who had already made plans for taking the exam could

have been required to change their study habits as a result of the crisis.

Despite these difficulties there are some ways in strengthening the next generation of

the CPAs. Pitstick (2022) brought up the fact that firms, faculty, and CPAs can be quite

beneficial in developing the next group of CPAs. Firms can offer an internship program to the

schools and offer scholarships. Then, by promoting a CPA culture on campus, teachers and

faculty may raise awareness and engagement. They should introduce the CPA exam early,

they must bring in engaging speakers, and they can make the classes as interesting as

possible. Additionally, by explaining to younger generations the advantages of being a CPA,

individual CPAs can serve as ambassadors for the profession. They can serve as student

mentors, give speeches as volunteers in high schools and on college campuses, and promote

their field. Mentorship is important because it can influence confidence, enabling mentees to

build on their strengths and achieve their goals. According to Lizardo (2022), mentors offer

feedback and support to assist mentees develop and feel more confident in their

undertakings.

Local Literature 

Taking Accountancy was never easy. It was never easy to maintain grades in

accountancy. Buckets of tears were shed; sleepless nights were common. The pressure to
keep a general average of 1.75 added stress to school life. But students just needed to accept

and love the courses they were taking. And have a proper discipline, balancing properly the

time between academics, friends, extra-curricular activities and family. If eventually you like

accountancy, time will pass quickly and you won't realize that you are a CPA according to

Reyes (2018)

In fact, Accounting is one of the most in demand jobs because every organization and

business needs an accountant, according to "Why Accounting Jobs Are the Top Choice in the

Philippines" (2020). It also offers positions with competitive salaries in accounting, which is still

one of the most profitable industries in existence today.However, Labordo and Mapoy (2021)

claim that in today's pandemic, there has been a sudden shift in learning delivery mode. Exam

anxiety is common, particularly among graduating students who are taking and preparing for

the licensure examination. Because some of them struggled with online classes, feeling

disconnected from the classroom, and losing hope due to the uncertainty of situations.

Due to job demand the country urgently requires certified public accountants (CPAs)

and the present situation is insufficient to meet this demand according to Fadzlulkarim (2021).

It was more than ten years ago that the Philippines' accounting history of 48.36% occurred

and since 2016 we have a steadily declining number of a CPALE passers. 

In view of the fact that acquiring the three-letter extension (CPA) to one’s name is not

that easy. It takes a lot of effort, sacrifices, challenges and character development. The board

examination will test your competency, analytical and technical skills. The exam will measure

and test your patience, how composed you are under time pressure and how quick you are to

formulate strategies. Its complexity depends on how prepared you are. The preparation

should not begin after finishing school or during review center days. It should start from the

time you fully decided to take up accountancy according to Asadon (2022)

Foreign Studies

Most students should know that the Accountancy program is a difficult course and

entails more time to be devoted to studying online and learning virtually, thus, improving one’s

chance in passing the board examination. According to Schoenfeld et al., (2017), Academic

teachers' main objective is to help their students succeed in their careers by preparing them

with the knowledge, capabilities, confidence, and experience they need. They suggest the

Social Cognitive Career Theory (SCCT) model as an effective approach to understanding the

relationship between accounting students' career interests, goals, and ambitions and their

self-efficacy beliefs and outcome expectations. Analysis showed a substantial and favorable

link or connection between the independent variables of self-efficacy and outcome

expectations and the desire of becoming a certified public accountant (CPA). These results

are further evaluated, and pedagogical suggestions are presented for teachers to incorporate

into their curricula to raise students' self-efficacy and outcome expectations in accounting.

These suggestions could be used to encourage students' interests in accounting and their

plans to major in it and become CPAs.

Along with effective course design, according to Mtebe and Raisamo (2014), will aid in

enhancing learners' performance through their knowledge and skills (Khan & Yildiz, 2020). Not

only that, but also students should continually create expectations as they advance along the

academic track (Eskelä-Haapanen, Vasalampi, & Lerkkanen, 2020), and previous studies has

emphasized the significance of expectations for academic performance. However, if students'

expectations are not met, it could affect their learning and level of course satisfaction. The

ability of students to contrast the expected benefit and the observed effect of a certain good or

service is what is meant by student satisfaction (Budur et al., 2019). Students with high grade

expectations will exhibit greater pleasure than those with low grade expectations.
 Subsequently, Landrum (2020) revealed in the findings of his study entitled “Examining

Students’ Confidence to Learn Online, Self-Regulation Skills and Perceptions of Satisfaction

and Usefulness of Online Classes” that there was correlation between confidence and

learning strategies of students’ perceptions of online classes. The study also indicates that

students who have less confidence in their ability to learn by taking online classes are most

likely to be dissatisfied with their performances, such as activities and examinations. In

addition, the study recommended that students must have confidence in learning through

online modality for them to perceive online classes as useful.

Local Studies

According to the study, the National Library of Medicine (2021) investigated students’

online learning experience in higher education within the context of the pandemic. The other

study was that of Singh et al. (2020), who examined students’ experience during the COVID-

19 pandemic, their findings indicated that students appreciated the use of online learning

during the pandemic. However, half of them believed that the traditional classroom setting was

more effective than the online learning platform.

For instance, Accountancy is one of the most in-demand professions in the Philippines

- Online Education (2022). OEd is one of the pioneer institutions in the Philippines to offer a

fully online BS Accounting degree and prepares students for the CPA licensure examination.

Moreover, Lopena et al. (2021) stated in their study entitled “Walking Through A Maze:

The Struggles of Accountancy Students with Online Learning in the Context of the COVID-19

Pandemic” that in the times of online learning modality, in the midst of the pandemic,

accountancy students rely heavily on technology for knowledge and learnings, but although

there are different experienced are being told by participants, it was revealed that online

classes are ineffective for reasons such as (1) not all students can afford quality gadgets for
online classes, (2) not all students can afford fast internet connection, and (3) online lectures

are sometimes pre-recorded, resulting to students cannot afford to ask a question in real-time.

These reasons made the accountancy students the “resilient learners” as it was indicated that

there is a high possibility that the students will miss lessons or activity such as calculation

process, examples, and board work that cannot be teached thoroughly using an online

learning facility. Thus, making the students as the “resilient learners”

Because of the Covid-19 pandemic, the ‘new normal’ ways of living have been

imposed on a lot of people, including students, which affected their ways of learning. Schools

that normally conduct face-to-face classes are obliged to undertake online classes in order to

continue the school year while ensuring the safety of the students. As stated in the study

entitled “Level of Preparedness and Confidence of Graduating Engineering Students to

Licensure Examination in Different Learning Domains” that was written by Verdadero et al.

(2022), “The pandemic posed to be a great hurdle, especially for classes and subjects that

require the physical presence and input of the students.” The researchers also specified that

the graduating students who will take the board exam have been affected by their level of

confidence which they arrived at the issues or struggles of the students, regarding to the last

paragraph discussed.

This situation, unprecedented in world history, has brought unique challenges to the

accounting industry. It rose to this challenge, coming up with a series of standards that

address accounting during a pandemic. University of Rizal (2021), accounting students had

challenged through the new system of Education which had been responded that accounting

was a tough subject to handle, feeling of wanting to give up, and difficulties in encountering

qualifying exams due to the excessive academic pressure. But still students are thinking

positively. Those who are under the accounting course, they are the one who can find the best

jobs after they graduate and especially for those who will pass the Licensure examination in

CPA.
Synthesis

Foreign Literature

Students partaking into accounting-related programs has grown in these past few years

but the CPALE board takers had been lessen according to Askew and Gaynor (2017).

Because it is a great requirement of being into accounting sector and of course for the security

of public’s interests, the CPALE or Certified Public Accountancy Licensure Exam has

intimidated students. And for those future takers, There are helpful factors mentioned by

Deakin University (2019) like having enough preparation, balanced lifestyle, good study

routine and positive thinking of their capabilities is a good idea in achieving passing remarks

on the board exam. However, COVID-19 came into the frame and changed almost every

student’s will and study habits as a result (Hebert et. al, 2021). Pitstick (2022) stressed that

regardless of the struggle experienced in the midst of pandemic, there are still hope to

improve and strengthen the students’ mindset and confidence to take CPA board examination.

For example, organizing an assembly to assist, motivate, and encourage Accountancy

students which could lead to young people’s growing interest into the program that possibly

ends with them taking CPA as their future career. (Lizardo, 2022)

Local Literature

Pursuing Accountancy is never easy indeed, considering a lot of maintaining grades,

sleepless nights, flood of tears, frustrations and other emotions were present in their school

life, especially in college. But according to Reyes (2018), if you liked accountancy, you’ll never

realized time has flied quickly and you are already a CPA.

In spite of all adversity and fatigue, recall and be motivated that according to “Why

Accounting Jobs Are the Top Choice in the Philippines” (2020), Accounting is a very in-

demand career and is the top job choice in the Philippines because every company needs
accountant. And being in a pandemic, Labordo and Mapoy (2021) said that anxiety between

students had been common in taking and preparing for the exam. Struggling with online

classes, feels disconnected in the classroom and due to uncertainty of situations are few

experiences of the students. Fadzlulkarim (2021) mentioned that the need for certified public

accountants is not being met in our current circumstances. That’s why the declining numbers

of CPALE passers has been steady throughout the years. In order to increase the CPALE

passers, Asadon (2022) emphasized that a student should begin preparing as soon as you

chose to enroll in an accounting course because it will assess both your capabilities as a

person and a learner.

Foreign Studies

According to Schoenfeld et. al, (2017), an academic teacher's primary objective is to

assist their students by providing them with the knowledge, skills, confidence, and experience

they need. With this help, the difficulty of the accounting program will be lessened, and the

students' confidence will increase. They proposed the Social Cognitive Career Theory (SCCT)

model as a successful approach in order to provide the guidance needed by the students to

successfully earn the CPA title. It points out the connection between accounting students'

career interests, goals, and ambitions and their self-efficacy beliefs and outcome

expectations.

Effective course design, in accordance with Mtebe and Raisamo (2014), will help

students' performance as well as their confidence (Khan & Yildiz, 2020). Along with it, is the

rising standards of students as they pursue CPA status (Eskelä-Haapanen, Vasalampi, &

Lerkkanen, 2020). Their fulfillment will inspire them to strive for more as they progress and

meet their objectives. As of 2019, (Budur et al.)

In his study "Examining Students' Confidence to Learn Online, Self-Regulation Skills

and Perceptions of Satisfaction and Usefulness of Online Courses," Landrum (2020) said that
he discovered a link between students' perceptions of online classes and their confidence and

learning strategies. While the pandemic lasted for years, the majority of learners' optimism

plummeted. This will hinder their capacity to learn more and leave them feeling disappointed

with their performance, which will harm their chances of passing the CPA board exam.

Local Studies

As Singh et al. (2020) and the National Library of Medicine (2021) investigated the

students' online learning experiences, they found that although students had appreciated the

use of online learning during the COVID-19 outbreak, they still thought traditional learning was

more desirable.

According to the paper “Walking Through A Maze: The Struggles of Accountancy

Students with Online Learning in the Context of the COVID-19 Pandemic” by Lopena et al.

(2021), students rely extensively on technology for knowledge and learning during this

pandemic, although it is still inefficient in some areas. Online learning isn't capable of offering

the thorough teaching required for accounting programs. As a result, accounting students are

referred to as "resilient learners" since they can handle tough situations.

The pandemic along with online learning was posed as a great challenge in the study

“Level of Preparedness and Confidence of Graduating Engineering Students to Licensure

Examination in Different Learning Domains” that was written by Verdadero et al. (2022). It will

affect students' confidence on learning topics that must be taught thoroughly and abilities in

taking board examination.

The accounting program has become more difficult to handle under the new

educational system, but the University of Rizal (2021) insisted that this does not mean that the

students will give up. Instead, they were being optimistic because they believed that once they

graduate and especially earn their CPA title, they will be the ones who can find the best jobs.
 CHAPTER 3

Research Methodology

This chapter shows the research method to be used by the researchers in conducting

the study, which includes the research design, location of the study, population, research

instruments for data collection, data gathering procedures, validation and administration of the

instrument and appropriate statistical data treatment.

Research Design

This study used a quantitative research, particularly descriptive-correlational research

method, which will help to identify the extent of online learning modality and factors that

influence that level of confidence of the BSA graduating students in taking CPA Board

Examination.

According to Williams (2021), the goal of quantitative research is to gain a deeper

knowledge and comprehension of society. Researchers use quantitative research method to

analyze situations or events that have an influence on individuals. It also generates objective

data that can be communicated clearly using statistics and numbers. According to Stangor &

Walinga (2019), descriptive-correlational research method is intended to provide an overview

of the current perspectives, emotions, or actions of a certain group of individuals. Descriptive

research is a research design to create a snapshot of the situation as it is today. Correlational

research is a research design to evaluate the relationships between two or more variables.

Locale of Study

The study will be conducted at San Mateo Municipal College. This place was chosen

because it will provide the researchers with important information about the online learning

modality and level of confidence of the graduating class in the CPA board examination.

Respondents of the Study

The respondents of this study will be the BSA graduating students of San Mateo

Municipal College. The researchers will seek for their permission to participate in our survey

questionnaire pertaining to extent of online modality and factor that affects the confidence in

taking CPA Board Examination. The survey questionnaire will be conducted through Google

Forms using social media.

The target respondents of the researchers were seventy-four (74) graduating students

from SMMC College. Researchers will use probability sampling technique, particularly, simple

random sampling. According to Thomas, 2020, in this sampling technique, researchers

randomly select a subset of participants from a population. With this sampling technique, high

internal validity is guaranteed.

Data Gathering Procedure

Researchers used the online survey to gather data as the first step of the procedure. A

letter of request were sent before we gave the online surveys. The respondents are the 4 th

year Bachelor of Science in Accountancy graduating students of San Mateo Municipal

College.
 After the approval, the survey questionnaire was prepared to be sent to the 4 th year

students for gathering the data. Google Form were used to conduct the survey for the

respondents to click and answer the questionnaire. The use of social media as medium of

communication to administer the survey questionnaires to the respondents. The respondents

had been told to be honest as much as possible in the message in order to gather true

information for the research and noted to submit their answers when done answering. The

responses will then be held in absolute confidence and with the utmost integrity upon retrieval

of the submitted SQ forms.

Data Gathering Instrument

In this study the researcher will use researchers-made survey questionnaire as an

instrument to gather the data that the researchers need. The Survey Questionnaire first part

asks the respondents about their basic personal information that consists of their name

(optional), their program and year level, age, and sex.

The next part will be statements about the extent of online learning modality in the

confidence of graduating students. It consists of three (3) statements asking about the

respondents’ learning motivation, three (3) statements about their learning achievement, and

three (3) statements on their learning engagement. The last part will be about the factors that

influence the level of confidence of the respondents. First, will be the three (3) statements

focused on their personal expectation, another three (3) set of statements for their personal

skills development, and lastly, three (3) statements for their mentorship. All of the questions

had their scales and given range.

Verbal
Scale
Interpretation
5 Strongly Agree
4 Agree
3 Not certain
 2 Disagree
1 Strongly Disagree

Statistical Tool

The researchers used the following statistical procedures to interpret the statistical

problems individually:

Slovin’s Formula. This was used to determine an appropriate sample size from a population.

The Slovin’s formula was used:

n = N / (1 + Ne2)

Where:

n = Number of samples,

N = Total population and

e = Error tolerance (level).

Basic Formula. This was used to calculate the percentage rate.

Frequency – refers to the number of times the value occurs in the data

Percentage – represents the number generated to calculate the statistical rate, relations, and

proportions.

The basic formula was used:

P = f/N (100)

Where:

P = refers to the percentage rate

f = represents the number of occurrences

N = the total number of respondents

100 = constant value to obtain percentage rate

Weighted Mean. A mean that is calculated by multiplying the weight or probability that is

associated with an event with its quantitative outcome and adding the products all together.

Weighted mean was used in this research to find numerical treatment of data that was

gathered from the survey questionnaires.

The Weighted Mean formula was used:

WM = ∑ (fx/N)

Where:

∑ = summation

f = number of responses in each indicator

x = the assigned weight, points, or number

N = the total number of respondents

Pearson Coefficient of Correlation (Pearson r). This tool was used to test the statistics to

measure the relationship between two continuous variables. For this research, this was used

to be able to answer the significant relationship between online learning modality and the level

of confidence of the graduating Accountancy students in taking the board exam.

The Pearson Coefficient of Correlation (Pearson r) formula was used:

n ( ∑ xy ) −(∑ x)(∑ y )
r=
√¿¿¿¿

Where:

N = the total number of respondents

∑xy = the sum of the products’ paired scores

∑x = the sum of x scores

∑y = the sum of y scores

∑x2 = the sum of squared x scores

 ∑y2 = the sum of squared y scores

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