Effective Teaching Strategies in Auditing Theory as Perceived by Third Year

Accounting Students of PHINMA-University of Pangasinan

A Research
Presented to the
College of Management and Accountancy
PHINMA University of Pangasinan
Dagupan City

In Partial Fulfillment of
The Requirements in
Bachelor of Science in Accountancy

Abarabar, Maria Angelika R.

Aquino, Czarina P.
Bato, Alyssa Marie B.
Cayabyab, Pinky Ada D.
Dalisay, Justine Mari M.
Dayao, Gemma M.
Dela Cruz, Rheynalene C.
Evangelista, Khemberly Joy C.
Gaitan, Hannah Yzabelle C.
Maure, Laila O.
Nono, Riame Y.
Punay, Franz Jelly D.
Ubenia, Danica Mae S.

March 2023
 Endorsement and Approval Form
In partial fulfillment of the requirements for the Bachelor of Science in
Accountancy the completed research entitled, “Effective Teaching Strategies In
Auditing Theory as Perceived by Third Year Accounting Student of PHINMA
University of Pangasinan” prepared and submitted by ABARABAR, MARIA
ANGELIKA R., AQUINO, CZARINA P., BATO, ALYSSA MARIE B., CAYABYAB,
PINKY ADA D., DALISAY, JUSTINE MARI M., DAYAO, GEMMA M., DELA CRUZ,
RHEYNALENE C., EVANGELISTA, KHEMBERLY JOY C., GAITAN, HANNAH
YZABELLE C., MAURE, LAILA O., NONO, RIAME Y., PUNAY, FRANZ JELLY D.,
UBENIA, DANICA MAE S. is hereby enhanced for approval and acceptance.

MARK JOSEPH M. MUÑOZ, MBA

Adviser

This is to certify that the completed research mentioned above submitted by

ABARABAR, MARIA ANGELIKA R., AQUINO, CZARINA P., BATO, ALYSSA
MARIE B., CAYABYAB, PINKY ADA D., DALISAY, JUSTINE MARI M., DAYAO,
GEMMA M., DELA CRUZ, RHEYNALENE C., EVANGELISTA, KHEMBERLY JOY
C., GAITAN, HANNAH YZABELLE C., MAURE, LAILA O., NONO, RIAME Y.,
PUNAY, FRANZ JELLY D., UBENIA, DANICA MAE S. has been examined and
approved on March 8,2023 by the Oral Examination Committee.

CHRISTIAN F. QUINTANS, CPA, MBA EUNICIA C. CASILANG, LPT

Member Member

GERARD Q. CARPIZO, CPA, MBA

Chairman

APPROVED AND ACCEPTED as partial fulfillment of the requirements for the

Bachelor of Science in Accountancy on March 8, 2023 with a grade of ___.

DR. TEOFILA S. ALBAY, CPA

Dean, College of Management and Accountancy

ii
 ABSTRACT

Title: Effective Teaching Strategies in Auditing Theory as Perceived by

Third Year Accounting Students of PHINMA University of
Pangasinan

Researchers: Abarabar, Maria Angelika R.

Aquino, Czarina P.
Bato, Alyssa Marie B.
Cayabyab, Pinky Ada D.
Dalisay, Justine Mari M.
Dayao, Gemma M.
Dela Cruz, Rheynalene C.
Evangelista, Khemberly Joy C.
Gaitan, Hannah Yzabelle C.
Maure, Laila O.
Nono, Riame Y.
Punay, Franz Jelly D.
Ubenia, Danica Mae S.

Course: Bachelor of Science in Accountancy

Instructor: Mark Joseph M. Muñoz, MBA

Auditing, a major field in accounting, tackles the financial status of a certain organization. Learning the
basic concepts first is important to introduce the learners in the auditing courses and to understand the
importance of audit in every business industry. The real problem for accounting education is not student
attitudes and strategies per se. It is the extent to which preferences and associated strategies are challenged and
modified by teaching and assessment strategies that students encounter. Boyce et al (2001:54). Under Kolb’s
theory, learning is also the process whereby knowledge is created through the transformation of experience. In
facing these challenges, the necessary effective teaching strategies will help the students to ease the difficulties
of the subject. The study aims to identify effective teaching strategies, discover strategies that are suitable to
learning preference of accounting students and evaluate the effectiveness of each teaching strategy. A
descriptive evaluative design has been used in the study. The data were collected through the use of the survey
which was filled up by a total of fifty-two third-year accounting students. The data gathered from the survey
will be recorded by first devising a tally of the responses from the survey and will be subject to statistical
treatment. The results of the responses demonstrated that collaboration and communication strategy is the most
effective for students in learning auditing theory. Additionally, it is evaluated that the following teaching strategy
is concluded as strongly effective in each category of teaching strategy: Sending recorded discussions and other
lectures from YouTube, quizzes or activities every after discussion, and group quizzes. Concurrently, all the
other strategies resulted in a fair weighted mean, which equals as effective. So, it is concluded that collaborative
learning develops higher-level thinking skills, enhances productivity, and adds up to the quality of discussion.

Keywords: auditing, effective teaching strategies, accounting students

iii
 Acknowledgment

First and foremost, the researchers would like to give thanks to the Lord, our
Almighty God for the knowledge, intelligence, boldness, and strength to wrap up this
research study.

Second, the researchers would like to express our gratitude to the following
individuals who guided and helped throughout the completion of this study.

To our research adviser Mr. Mark Joseph Manuel Muñoz, MBA, for providing us
invaluable supervision, support, and immense knowledge during the course of our research
study.

To the Dean of College of Management and Accountancy, Dr. Teofila S. Albay,

CPA, for words of encouragement and for allowing us the opportunity to conduct our
research among the Third year Accountancy students.

To the validators, Mr. Gerard Carpizo, CPA, Mr. Christian Quintas, CPA and Mr.
Roman Paras, MBA, who given their knowledge and technical expertise they impart unto
us throughout our research.

To the respondents, for being approachable, for cooperative in our survey and for
lending us their time answering the questionnaires.

The researchers’ gratitude also extends to our dear parents for their unending
financial and moral support. The product of this research was made possible by support
you gave to the researchers.

iv
 Dedication
The researchers dedicate this research paper to Almighty God who gave the
knowledge, strength, wisdom, and protection to finish this research.

It is also dedicated to the school that provides the researchers with the chance to
grow, test their abilities, and contribute to the improvement of the school as a whole.

To the teachers who helped to make this research feasible by guiding the
researchers this study is sincerely dedicated. The researchers would also like to dedicate
this study to their family, friends, and everyone who gave their tremendous support
throughout this study.

v
 Table of Contents
Title Page
Preliminaries
Title Page i
Endorsement and Approval Form ii
Abstract iii
Acknowledgement iv
Dedication v
Table of Contents vi
List of Tables vii
Introduction 1
Background of the Study 1
Theoretical Framework 3
Significance of the Study 5
Objectives of the Study 6
Methodology 7
Study Design 7
Participants of the Study 8
Data Gathering Tools 8
Data Gathering Procedures 9
Treatment of Data 9
Ethical Consideration 11
Results and Discussion 11
Conclusion and Recommendations 19
Bibliography 23
Appendices 27
Curriculum Vitae

vi
 List of Tables
Table Title Page
1 Likert Scale 11
2 Suitable to the Learning Preference (Research and Information Fluency) 12
3 Suitable to the Learning Preference (Critical Thinking) 14
4 Suitable to the Learning Preference (Collaboration and Communication) 15
5 Teaching Strategies as Perceived by Accounting Students 17

vii
INTRODUCTION

Background of the Study

Auditing, a major field in accounting, tackles the financial status of a certain
organization. An audit gives authenticity to a set of financial reports that gives every
stockholder the confidence that the accounts given are accurate and concise. A future
auditor should learn the basic principles of auditing. Confidentiality, honesty, unbiased
documentation, skills and competence is a must in this field. Auditors do not often examine
a professional’s motivations; instead, professional development programs concentrate on
helping the professional become more effective at what they do. The significant incentives,
the core of most professional schools—assuming the appropriate incentives are typically
present—is teaching the technical skills that make the professional effective as a
practitioner.
Learning the concepts first is important to introduce the learners in the auditing
courses and to understand the importance of audit in every business industry. In the
perspective of the students, auditing is one of the most difficult major courses in the field
of accounting. Studying it alone is not enough to comprehend the audit theory and enhance
the skills in analyzing the problems therefore the professors are needed to teach the students
what they have to learn in this course. In facing the challenges in order to obtain and
maintain the knowledge in audit theories, the necessary effective teaching strategies will
help the students to ease the difficulties of the subject.
Students are the center of the curriculum, and their growth is the ultimate goal of
curriculum implementation. Therefore, the researchers need to understand the perception
of students in learning audit courses. According to OHIO University, a public research
university in Athens, Ohio, accounting education aims to provide a learning environment
that fosters high-quality learning and plays a major role in the development of accounting
professionals (Asonitou, 2015). For the development of students’ technical skills, it is
highly relevant that accounting educators are aware of the educational approaches which
can be used (Boyce et al., 2001) Teaching and assessment methods in accounting involve
a variety of seemingly conflicting challenges. These include the need for accounting
professional bodies and academics to work in developing new teaching, learning and
assessment techniques that require and enable students to
develop additional competencies beyond core technical knowledge, thus improving
graduate attributes and student retention rates (Hesketh, 2011:1).In examining the prior
literature which investigated the motives, expectations, or preparedness of
students, it is clear that there are many factors that affect outcomes in accounting
education, teaching and learning processes in accounting, desirable skills, and graduates’
attributes. These factors have resulted in poor performance and an inability to complete an
accounting degree within the minimum time (Yucel et al., 2012: 2). Previous research
claims that “first year students’ poor performance in introductory accounting courses can
negatively influence their perceptions of the profession and interest in accounting careers.”
(Adams, Pryor & Adams, 1994; Mbawuni & Nimako, 2015: 66; Stice & Swain, 1997).
Similarly, Ballado affirms that, despite students’ high aspiration towards accounting, if
their capability does not coincide with it, they may find it difficult to achieve good
performance. Thus, students who are at a higher level i.e., studying in a higher educational
system seek more quality education and perfection of the system at the study place because
it satisfies their esteem and develops them with all the capabilities to be an effective
educational personality. Learning-wise, satisfaction is therefore correlated with the
qualitative and/or quantitative state of contentment of each and every student towards the
resources that are provided for them by the institutions they reside in.

In addition, Edwards and Waters stated that satisfaction is also a good predictor of
retention challenging professional subjects instructed by Accounting professors, learning
style of the accounting students, teaching styles of the professors, facilities and problems
encountered by the students influence the satisfaction of the student. The real problem for
accounting education is not student attitudes and strategies per se. It is the extent to which
preferences and associated strategies are challenged and modified by teaching and
assessment strategies which students encounter. Boyce et al (2001: 54) The goal of auditing

2
is to provide an objective independent examination of the financial statements, which
boosts the accuracy and reliability of the financial statements produced by management,
increases user confidence in the financial statements, lowers investment risk, and
consequently lowers costs. Its several business objectives are followed and ensured to be
in conformance through audits. Some benefits of having a competent auditing strategy
includes safeguards to protect assets and reduce the potential of fraud, increases operational
productivity assuring honesty and soundness of the finances, confirming adherence to
statutory rules and legislation and set monitoring mechanisms in place. Accountability is
established by auditing. As the company expands, it becomes more crucial to create
responsibility and protocol. Both top management and shareholders have the ability to
structure these. With the aid of correct financial reports as needed to verify, company
financial managers must ensure adherence to such policies. Auditing aid in assigning
comprehensive reports. Audit reports give both small and large businesses a thorough and
detailed account of their findings. If the firm changes in the future , the necessary
modifications must be made in order to fully comprehend the financial data anytime it is
necessary to review it.

Theoretical Framework
According to Qhosola (2017), the teaching and learning of auditing should not be
an exception. The concept of teaching is tailored to support the internal learning process of
students. Hence, teaching is an event outside the learning process of learners. (Sequeira,
2012) The studies about improving teaching as it was perceived how students learn also
pertain to effective teaching and must start with an understanding of effective learning style
(Stephenson 2019). Different approaches to understanding and preparing valid teaching
concepts must respond to why a topic is being taught; who will be learning; which method
to be used; and how it will be improved. (Bauldauf, Graschitz, Muller, 2020)

In identifying effective teaching strategies, concepts have to be applied to assess

variables of teaching strategies. One of the most common concepts for assessing and testing
learning is Bloom’s taxonomy of learning. (Bauldauf, Graschitz, Muller, 2020). Bloom’s

3
taxonomy pertains to the teaching and learning objectives concerning cognitive
(knowledge and cognition), psychomotor (skills), and emotional (attitudes and values).
(Savickiene, 2010). In 2001, the said original taxonomy was revised by Anderson and his
co-authors. Within the revision, higher-order learning emphasizes the verb tense and it
comprises remember, understand (previously called comprehension), apply, analyze,
evaluate, and create (previously called synthesis and reordered with evaluation). Bloom’s
taxonomy presents the step process in achieving the higher objective as to master the
cognitive processes. It simply says that to better remember, understand, apply and analyze
the topic, a student must first gain knowledge. (Agarwal,2018)

Under Kolb’s theory, learning is also the process whereby knowledge is created
through the transformation of experience. Kolb's experiential learning style theory is
represented by a four-stage learning cycle which are concrete experience, reflective
observation of the new experience, abstract conceptualization, and active experimentation.
Hence, experiential learning stimulates active participation, critical thinking, creativity,
problem-solving, and communication skills. (McLeod 2017)

According to Qiu (2016), there are many teaching concepts when it comes to
auditing teaching processes. The most common one is Lecture-based learning, in which the
professor explains the fundamental concepts of the lesson, and the reasoning behind them
was elaborated upon in detail. Next, is Team learning, in which the professor explains a
short overview of the key concepts and after that, the students start discussing the exercises
in their team (Opdecam & Evaraert, 2019). Next, Reviewing Previous Learning, in which
the professor starts each lesson with a short review of previous learning. It is one way to
strengthen the retention of students’ knowledge (Nobes, 2019). An Inductive approach is
an effective approach for helping students to understand concepts and generalizations and
for developing their higher-order thinking skills. The Deductive approach is the opposite
of the inductive approach, where the teacher conducts lessons by introducing and
explaining concepts to students and then expects students to complete tasks to practice the
concepts. (Rahmah, 2017).

4
 The Teaching Innovation Progression Chart highlights that research and
information fluency, collaboration and communication, critical thinking and problem
solving, and creativity and innovation are helpful to improve the teaching approach and
students’ success. In research and information fluency, the teacher should be modeling
strategies to guide student investigation, designing challenges that promote synthesis of
resources to address an authentic task and supporting students as they acquire, evaluate,
and apply information. In a 21st Century classroom, students communicate and collaborate
ethically and effectively to reach a common goal or create a product. The teacher uses a
variety of communication methods, structures student interaction in groups, and engages
students in collaborative projects. The teacher provides the activities, experiences, and
feedback needed for students to develop questioning, critical thinking and problem-solving
skills.

Significance of the Study

This study will be conducted to significantly assess the effective teaching strategies
in auditing theory as perceived by third-year accounting students of PHINMA University
of Pangasinan. The findings of this study will benefit the following:

Accounting students. Who have or will be taking up the Auditing theory subject
will benefit by discovering the suitable teaching preference and evaluating the effective
teaching strategy of this study that will improve the performance of the students in the said
subject and avoid the communication gap between a fully experienced auditing lecturer
compared to a newly learned student.

Faculty / Instructors. To understand the students’ perception in learning the

auditing theory and also to determine what teaching methods will be more effective for the
students to comprehend the course.

PHINMA University of Pangasinan. This research study will be helpful to further

improve the BSA program offered by the school to even more increase the passing rate of
students in Auditing subjects especially on auditing theories and principles as it is the
5
starting point in going from audit applications and problems which will definitely create
greater institutional visibility and reputation.

Researchers. It will help discover more about effective teaching techniques

regarding audit theory in the new age. Therefore, brand new ideas on mastering audit
principles and concepts will be formulated.

Future researchers. This will serve as a prior guide to every interested researcher
in conducting this kind of study that will provide a primary phase for students in the future
that can lead this whole idea on the way to continuous improvements.

Objectives of the Study

The study will determine the effective teaching strategies in Auditing Theory as
perceived by third year accounting students. Specifically, it seeks to identify the following:

1. To identify effective teaching strategies in auditing theory as perceived by 3rd

year accounting students of PHINMA University of Pangasinan in terms of:

a. Research and Information Fluency;

b. Critical Thinking; and
c. Collaboration and Communications

2. To discover which strategies are suitable to the learning preference of the

accounting students.

3. To evaluate the effectiveness of each teaching strategy as perceived by the

accounting students.

6
METHODOLOGY

This presents the research methodology that will be used in the study. This includes
the study design, population of the study, data gathering tools, data gathering procedures,
treatment of data and ethical consideration.

Study Design
The researchers used quantitative research to adapt descriptive evaluative design.
An article from Grand Canyon University (2021), assert that there are different possible
forms of research design: descriptive, correlational, quasi-experimental and experimental.
The basis of classification relies on the purpose of the research area as each design serves a
different end purpose. For instance, the purposeof a descriptive study is to provide a picture
of a situation, describe, and observe aspects of groups collected through quantifiable
information, like the relationship among variables, person or event as it naturally occurs
(Siedlecki, 2020). Therefore, the researchers came up with this design because the study
focused on the effectiveness or the possible outcomes of a particular situation particularly
in the teaching strategies. Hence, this kind of research design will help the researchers to
evaluateand effectively assess the results of the study that can be possible in the future.
Quantitative research is typically adopted because they are scientific methods and
provide immediate results. Additionally, selecting this is more efficient, relatable, in the
sense that they are designed to make predictions, discover facts and test existing hypotheses
and is always aimed at clarifying features, counting them and building statistical models to
explain what is observed during research (Williams, 2021). Quantitative research is
basically applied to the collection of data that is structured and which could be represented
numerically. This type of survey research was to obtain information describing
characteristics of a large sample of individuals of interest relativelyquickly. This intended
to describe demographic characteristics of individuals and opinions.

7
Participants of the Study
The participants of this research were focused and selected from the population of third
year students of Bachelor of Science in Accountancy of PHINMA-University of
Pangasinan who have auditing theory subject. Fifty-two (52) accountancy students from
academic year 2022-2023, were taken as the Respondents of the study, the selection of the
respondent sample is left entirely to the researcher. The researcher makes assumptions that
the target population is homogenous and the individuals surveyed are similar to the overall
defined target population. In the collection of samples, there is a specific room assignment
where they are all present. Convenience sampling was used which attempts to obtain a
sample of convenient elements. Often, respondents are selected because they happen to be
in the right place at the right time.

Data Gathering Tools

The researchers will use survey questionnaires as the main instrument for gathering
data from the respondents. A questionnaire will be formulated and designed to accumulate
information and data which are substantially essential in answering the objective area of
the research. Questions that will be used will help the researchers determine the effective
teaching strategies in Auditing Theory as perceived by third Year accounting students of
PHINMA University of Pangasinan in terms of research and information fluency, critical
thinking, and collaboration and communication. The data gathered from the survey will be
recorded by first devising a tally of the responses from the survey and will be subject to
statistical treatment and analysis to process the information collected using weighted mean
and average weighted mean that will be then presented using a table. Further, it will be
used to evaluate and discover which strategies are effective and suitable to the learning
preference of the accounting students.

8
Data Gathering Procedures
The researchers used survey questionnaires to gather relevant data for the
study. The questionnaires were designed into three different categories which is in line
with the objectives of the study. The questionnaire drafted by the researchers was finalized
by adapting the suggested revisions and upon approval of experts from the faculty of the
College of Management and Accountancy as a way of validation for the betterment of the
study. Prior to the survey, a consent letter made by the researchers will be submitted to and
signed by the instructor. Its purpose is to ask for permission to conduct a survey for the
third-year accountancy students. Upon obtaining permission, the researchers will inform
the professor-in-charge of the respondents about its students' participation in answering the
survey questionnaires which is related to the perception of the students about the teaching
strategies in auditing theory. Researchers briefly explained the purpose and objectives of
the study. The respondents were asked to give true and correct answers given that their full
cooperation is a huge help in achieving the goal of the research. Their identity and the data
gathered were guaranteed confidential.
The paper-based survey was conducted in the premises of University of Pangasinan
accommodating the target respondents as a way of gathering information. The researchers
made sure that the respondents were properly assisted throughout the data collection in
case there is a clarification about the research instrument. After the data is gathered, it will
be subject to statistical treatment and analysis to process the information collected. At this
juncture, the researcher can show numerical data which will serve as the basis for
conclusion. Subsequent to the analysis and interpretation of data collected, researchers will
provide recommendations and form conclusions about the study. The research findings will
be presented in the Results and discussion section.

Treatment of Data
Responses to the questionnaires by third year accountancy students were
statistically analyzed with the data requirements of the study. The information gathered by
the researchers were compiled, organized, and analyzed in order to answer the questions

9
proposed in the study. The descriptive statistics such as frequency distribution, percentage,
and weighted mean were used.
1. Weighted Mean and Average Weighted Mean. Weighted Mean involves
multiplying each data point in a set by a value which is determined by some
characteristic of contributed to the data point.

Weighted Mean Formula:

WM= ⅀ 𝑤𝑋
⅀𝑤
Where:
WM = weighted mean
∑wX = sum of all the weighting factor multiplied by the observed
phenomenon
∑w = sum of all weighting factor

Average Weighted Mean Formula:

AWM= ⅀ 𝑊𝑀
𝑛
Where:
AWM = average weighted mean
∑WM = sum of all the weighted mean factor
n = number of weighted factors

N = No. of Respondents

The descriptive statistics of each category that can be ranked. This scale of measurement
was used to rate the weighted mean based on 4- point Likert Scale seen on the table below.

10
Table 1. Scale Table of the Effective Teaching Strategies of Accounting Students

Statistical Limit Descriptive Equivalent

3.26-4.00 Strongly Effective (SE)

2.51-3.25 Effective (E)

1.76-2.50 Ineffective (I)

1.00-1.75 Strong Ineffective (SI)

Ethical Considerations
To comply with ethical considerations in conducting research, the researchers
obtained the respondents' permission prior to conducting the survey. All respondents
provided verbal consent and therefore willingly participated in the study after they were
approached by the researchers. The nature and purpose of the research were explained to
ensure that the respondents understand the implications of participation. The given consent
letter by the researchers was to reassure respondents that their participation in the research
is voluntary and they were free to withdraw if they so desired.
The survey was conducted without any personal identifiers other than the name
field that is optional, to ensure confidentiality and unbiased opinions. Accordingly,
respondents who wished to be unidentified remained anonymous. Moreover, the
respondents were informed that should they feel uncomfortable with the questionnaires in
the survey, they are free to leave the question/s unanswered. The data gathered from
respondents remained confidential and would be used only for academic purposes.

RESULTS AND DISCUSSIONS

Primary data collected is summarized. Whereas quantitative data collected with the
help of the survey questionnaire is presented with tables, graphs and brief explanations,
qualitative data narrated concurrently with the data and will answer the research, as
discussed in the previous chapter. Where relevant, relationships are tested for significance

11
between variables, statistical software and techniques, towards providing answers to the
research questions. The chapter begins with a discussion of the demographics of the data
collected: it then proceeds to discuss the findings in the context of the research questions.
After the presentation of data findings, discussions and implications of findings to theory
and practice are also discussed. Presentation and discussion of findings is critical to the
achievement of the set objectives.

Table 2. Suitable to the Learning Preference (Research and Information Fluency)

Learning Preference SE E I SI Weighted Descriptive

Mean Equivalent

The professor is sending recorded 18 31 2 1 3.27 Strongly

discussions and other lectures from Effective
YouTube to watch the lesson anytime and
understand the topic more.

The professor gives independent learning 19 26 7 0 3.23 Effective

activities from various media platforms
(such as pdf files of the lesson related to
the topic, reviewers, and e-books) to the
students during remote coaching.

The professor used other textbooks to 18 26 8 0 3.19 Effective

elaborate the theory concept that is not
clear enough by just learning
independently.

Average Weighted Mean 3.23 Effective

Out of data collected with the help of the questionnaire, Table 2, Research and
Information Fluency, it shows that the majority of the respondents strongly agree to the
effectiveness in sending recorded discussions and lectures having a weighted mean of 3.27.
At the same time, it shows that through independent learning activities from various media

12
platforms like pdf files, reviewers, e books and so on for having a weighted average of 3.23
which is effective to the students upon achieving the learning objectives. This was closely
followed by the other textbooks to elaborate the theory concept for having a 3.19 weighted
mean.
It indicates that sending a recorded discussion is suitable and effective to help the
student because it is more convenient to watch the discussion anytime and also, they are
able to rewind the video when they need to review the concept. “The usage of video
recordings has a strong impact on a typical (in our case, someone in the middle 80%)
student’s academic performance. This aligns with our personal expectations and
experiences in delivering this course, and concludes that providing lecture recording to
augment traditional learning methods does indeed benefit most students” (Jinhui Zhang,
Poon Leung, Chong It Tan, & Alan Xian, 2022). According to Top Hat Staff, learners only
retain 10 to 20 percent of spoken or written information after three days. They do, however,
retain nearly 65 percent of visual images. Because combining words and text allows
learners to retain up to 83 percent of the information they learn, instructors should ensure
that these elements are included in their recorded lectures. It was also revealed that
providing pdf files for topics, review materials, e-books, and other textbooks from other
sources are beneficial to accounting students. According to the TeacherVision staff,
textbooks offer several advantages in the classroom. The material to be covered, as well as
the design of each lesson, are carefully spelled out in detail, and organized units of work
are provided. A textbook provides you with all of the plans and lessons you need to cover
a topic in detail, whereas a series provides you with a balanced, chronological presentation
of information as well as a detailed sequence of teaching procedures that tell you what to
do and when to do it. Textbooks give administrators and teachers a comprehensive
program. Typically, the series is based on the most recent research, teaching strategies, and
excellent teaching aids. They are useful to both teachers and students.

As stated by ISTE Standards for Students and Teachers under Research and
Information fluency, “students use new technology responsibly, critically and effectively
to enhance their learning and widening their horizon. The new use of digital media

13
promotes equity, as all students have an equal opportunity to gather information and learn
content regardless of their SES, previous education and access. When used in an
appropriate manner, technology can enhance students’ achievement and help them meet
learning goals.

Table 3. Suitable to the Learning Preference (Critical Thinking)

Learning Preference SE E I SI Weighted Descriptive

Mean Equivalent

The professor gives activities such as 21 26 5 0 3.31 Strongly

short quizzes right after the discussion to Effective
test the student's knowledge.

The professor makes sure that the 17 28 6 1 3.17 Effective

students understand the critical features
that define a particular concept.

The professor teaches several methods in 15 29 7 1 3.12 Effective

order to know what alternatives to use.

Average Weighted Mean 3.20 Effective

Out of data collected with the help of the questionnaire, Table 3, Critical Thinking,
it shows that the majority of the respondents strongly agree to the effectiveness of giving
activities such as short quizzes right after the discussion to test student’s knowledge having
a weighted mean of 3.31. At the same time, the second that has gathered a weighted mean
of 3.17 is the teaching strategy where the professor makes sure that the students understand
the critical features that define a particular concept that is effective for the respondents.
Lastly, the respondents agree that teaching several methods is effective to know what
alternative to use having a weighted mean of 3.12.

14
 In the study of Bälter et al., 2013;Cook & Babon, 2017;Gibb & Simpson, 2005;Ross
et al., 2018, it shows that quizzes are a valuable tool to measure students' progress and
allow productive learning. Consequently, quizzes contribute to students' engagement and
motivation, active participation during the course, provide quick and useful feedback
during the semester and have a positive impact on grades. Additionally, the effectiveness
of testing to enhance student learning, improve the memory and retention, or boost
academic performance.
Adjunctly, students seem to appreciate quizzes because, through them, they are able
to verify their own knowledge of a particular subject (Bälter, Enström, & Klingenberg,
2013). Students' performance further increases with multiple-choice questions (Segall et
al., 2005). After taking the tests, students are able to immediately compare their actual
knowledge with the knowledge they thought they had (Bälter et al., 2013). As a result,
students are encouraged to study continuously over time (Marriott & Lau, 2008).

It indicates that it is suitable and effective when the professor teaches several
methods in order to know what alternatives to use because they are able to test their critical
skills to meet the learning objectives. Previous research has shown that alternative teaching
methods (ATMs) such as project-based learning, exploratory learning, collaborative
learning, and technology-integrated teaching have pedagogical benefits. Their actual
implementation rate, however, is low. The research question is what factors influence
teacher’s use of ATMs the most. A quantitative study was conducted using questionnaires
knowledge even after the class. Quizzes can assist students in developing a variety of skills
that are becoming increasingly important in the professional world as it contribute to
student motivation and engagement (Ross, B., AM., Robbie, D. et al., 2018).
Table 4. Suitable to the Learning Preference (Collaboration and Communications)

Learning Preference SE E I SI Weighted Descriptive

Mean Equivalent

The professor assigns group quizzes to 21 27 4 0 3.33 Strongly

enhance the competence of the students. Effective

15
 The professor allows the students to carry 14 32 6 0 3.15 Effective
out group studies to encourage
collaboration among the students to further
understand the topics.

The professor is responsive every time I 18 29 5 0 3.25 Effective

raise a question(s) about the topics I don’t
understand.

Average Weighted Mean 3.24 Effective

Out of the data collected with the help of the questionnaire, Table 4, Collaboration
and Communications, shows that the majority of the respondents strongly agree that
assigning group quizzes will enhance the competence of the students having a weighted
mean of 3.33. The data also shows with a weighted mean of 3.25 that being responsive of
the professor to the students raising questions regarding the topics that they find difficult
to understand is effective. Collaboration and Communication 3 has a mean of 3.15 that also
implies being effective as to allowing students to carry out group studies to encourage
collaboration among the students to further understand the topics.
In 2018, Lei et al. research states that students having an increased level of
engagement allows for higher academic achievement which is due to collective learning
among the students. Students participating in collaborative testing had higher quiz grades
than students who did not. One factor that allowed the students to earn higher grades was
the interaction between the students that occurred in the experimental class. Students felt a
sense of interdependence or responsibility for their peers because their performance
affected not only their grades but also the grades of other students in the group.
It indicates that group studies are suitable and effective among the students to
further understand the topics. According to the study of Opdecam and Everaert (2019),
“We found that team learning students outperform lecture-based learning students. Some
students prefer smaller groups with personal contact with the teacher and like to cooperate
with peers (team learners)”. Group projects, when properly structured, can reinforce skills

16
relevant to both group and individual work, such as the ability to divide complex tasks into
phases and steps, plan and control time, modify understanding through discussion and
explanation, and give and receive feedback on performance. It is also beneficial to students
when professors allow group studies to encourage logical thinking collaboration and when
students raise questions about a topic that is difficult to understand. Decades of educational
psychology research have shown that when students work together in collaborative teams
in classroom settings, they learn material more effectively than when they sit alone at their
desks (Schoenherr, 2006). Furthermore, positive group experiences have been shown to
improve student learning, retention, and overall college success (National Survey of
Student Engagement, 2006). Creating study groups is a highly effective strategy for
improving learning. This is due to the fact that groups share unique insights and learn from
one another. Members of a group can also teach other members who are confused about
concepts they understand.

Table 5. Teaching Strategies as Perceived by Accounting Students.

Teaching Strategies C1 C2 C3 Average Descriptive Rank

Weighted Equivalent
Mean

Research and 3.27 3.23 3.19 3.23 Effective 2

Information Fluency

Critical Thinking 3.31 3.17 3.12 3.20 Effective 3

Collaboration and 3.33 3.15 3.25 3.24 Effective 1

Communications

Table 5 shows the teaching strategy as perceived by accounting student through

their descriptive equivalent. It has been found that collaboration and communication have
the highest average weighted mean among the three categories of teaching strategy. It is

17
helpful for students when they are able to collaborate and communicate with their
classmates and professors. Collaboration among the students in learning the auditing theory
is effective as for them, it enhances their competencies and helps each other in
understanding the concept. Also, the finding indicates that having a professor who is
responsive to the student’s questions on the concepts that need clarification is effective to
improve their knowledge and skills. As reported by Gaudet and associates (2010),
“collaborative learning helps improve a student’s academic performance, as well as his or
her self-efficacy”. According to Iwasaki Irene, “collaborative learning is an educational
method where students learn in pairs or in small groups. Learning between students and
teachers is limited, but when students learn collaboratively, they are interacting with each
other like peers and can comfortably explain their side regarding the subject matter.
Effective communication skills are also important for teachers in transmitting education,
classroom management and interaction with students in the class. Teachers have to teach
the students with different thinking approaches. To teach in accordance with the ability
and capability of the students a teacher needs to adopt such skills of communication which
motivate the students toward their learning process” (Sng Bee,2012).
Moreover, it also shows the effectiveness of Research and Information Fluency for
having the average weighted mean of 3.23 with the descriptive equivalent of Effective.
This implies that watching educational videos affected the academic performance of the
respondents positively. Research and information fluency is also effective to the student
because as the new normal learning setting in which there is only a limited face to face
class, sending a recorded discussion is effective to help the student because it was more
convenient to watch the discussion anytime and also, they are able to rewind the video
when they need to review the concept. It was also revealed that providing pdf files for
topics, review materials, e-books, and other textbooks from other sources are beneficial to
accounting students.
Further, it implies that critical thinking in teaching strategy is effective in learning
audit theory having an average weighted mean of 3.20. Critical thinking is also effective
according to third year students. The professors help the students to become more critical

18
thinkers. “When the importance of critical thinking is introduced to students early on in the
education process, students will be capable of having complex thoughts and become better
problem solvers when presented with difficulty. It’s important for students to possess a
variety of skills, but it’s just as important for them to understand how and when to use
them” (Janelle Cox, 2014).

CONCLUSIONS AND RECOMMENDATIONS

Conclusion
Based on the findings of the study, the researchers came up with the following
conclusions:
Under Research and Information Fluency, sending recorded discussions and other
lectures from Youtube is strongly effective. Students prefer recorded discussions and
lectures because it allows them to go back and review the topics that are not clear to them.
As a result, students are able to understand the topic better and improve their academic
performance.
Second, under Critical Thinking, it says that conducting a quiz or activities every
after a discussion is strongly effective as strategy. Through post assessments, we can
recognize the knowledge gap then eventually it will become an opportunity to reflect on
the concepts that must be learned. Additionally, it builds confidence because through the
assessment, the student can measure his progress in a certain lesson. Therefore, short
quizzes and activities promote student development and retention.
Last, under Collaboration and Communication, it shows that group quizzes are
strongly effective in enhancing the competence of students. With the use of group quizzes,
it encourages student participation, wherein they are sharing their knowledge and
discussing their answers, which will help improve their understanding.
Based on the findings, among the three strategies, collaboration and communication
have the highest weighted average mean which reveals that it is a suitable and most
preferable teaching strategy as perceived by accountancy students. Hence, collaborative

19
learning develops higher-level thinking skills, enhances productivity and adds up to the
quality of a discussion. It hones the students to be competent and improves their
understanding of concepts in every discussion.
Majority of respondents perceived group quizzes as the most effective teaching
strategy in auditing theory, resulting in the highest weighted mean (3.33) in the category
of collaborations and communications. This is followed by activities such as short quizzes
right after the discussion strategy, with a weighted mean of 3.31 in the category of critical
thinking, and the sending recorded discussion strategy (3.27) in the category of Research
and Information Fluency. These strategies' weighted mean denotes strong effectiveness.
Meanwhile, though still effective, the strategy in which the professor teaches several
methods to know what alternatives to use has the lowest effectiveness out of all, resulting
in a 3.12 weighted mean in the category of Critical thinking. All the other strategies resulted
in a fair weighted mean, which equals as effective.

Recommendations
Based on the themes emerged in the study, the researchers proposed the following
recommendations:
1. To the Accounting students. It is recommended that students must know their
responsibilities as a learner. It shows that collaboration and communication are
effective and most preferable teaching strategies, therefore, the students must adapt,
participate, and connect with these strategies. Students can create Google meetings
or discord channels wherein they can participate and share their knowledge to help
improve their understanding on certain lessons, However, if there is a learning gap,
students may raise or suggest to instructors their viewpoints on the effectiveness of
their learning. It is essential to identify student learning styles to enhance learning
quality. Students' study methods have a major effect on both their academic
performance and the quality of their learning (Delahoz-Dominguez et al., 2020,
Rivas et al., 2021).

20
2. To the Faculty/Instructors. The researchers recommend that the instructors should
set themselves a role model and encouraging students to set their own realistic goal
for students to fully understand every lesson. Instructors must provide an online
resources or past papers for students to study. Encourage students to have self-
discipline regarding study habits and routine. Always communicate with students
and encourage them to not quit and strive harder in their academics. The ability to
adjust to unexpected developments in the future is essential for accounting students
(Apostolou et al., 2018). Educators must create learning environments that
encourage students to think independently, develop a personalized understanding
of new material, analyze information, solve problems, relate new knowledge to
prior knowledge, and apply it in new situations in order to foster such abilities in
their students' future.

3. To the Future Researchers. Further studies should be made that will elicit
understanding in helping students which is the main concern of the study.
Researchers should expand andgather more relevant factors in relation to the factor
that is perceived as the most effectiveteaching strategy in learning auditing theory.
They should use the findings in this study todiscover more effective strategies that
will enlighten and help students pass the auditing theory subject. Accounting
education ought to prepare future professionals to enter a principle-based, rules-
oriented field of activity in which technical knowledge of accounting standards and
ethical awareness are vital (Costa & Pinheiro, 2021).

4. To the PHINMA University of Pangainan. It is recommended that the PHINMA

University of Pangasinan will encourage students to enroll in BSA program by
inspiring the students through orientation on how accountants are in demand in our
country. The University may respond immediately and give attention to suggestions
and complaints of the students. School improvements are essential in establishing
conditions. Massa and Karlsson (2018) suggests that program directors at

2
21
1
universities should hire qualified teachers to make accounting appealing for
students, organize supportive activities like an accounting day, and include
compulsory internships in the curriculum. Additionally, former accounting students
should be invited to get involved in the process of encouraging students about the
profession.

22
BIBLIOGRAPHY

Journal Articles

Brink, A. G. (2013). American Accounting Association . Retrieved from

publications.aaahq.org: https://publications.aaahq.org/iae/article-
abstract/28/3/461/7985/The-Impact-of-Pre-and-Post-Lecture-Quizzes-
on?redirectedFrom=fulltext
Jinhui Zhang, P. L. (2022). Assessing the Impact of Recorded Lectures on Learning
Effectiveness. 8th International Conference on Higher Education Advances
(HEAd’22). Retrieved from https://headconf.org/wp-
content/uploads/pdfs/14543.pdf
Julia Baldauf, S. G. (2020, May). Taylor & Francis Online. Retrieved from
www.tandfonline.com:
https://www.tandfonline.com/doi/full/10.1080/09639284.2020.1768568
Nobes, R. (2019, September). Impact Part of my College. Retrieved from
my.chartered.college: https://my.chartered.college/impact_article/the-importance-
of-regular-review-for-long-term-learning/
Nynke Bos, C. G.-G. (2016). The use of recorded lectures in education and the impact on.
British Journal of Educational Technology (2, 47. Retrieved from
file:///C:/Users/hp/Downloads/The_Use_of_Recorded_Lectures_in_Education.pdf

Book

Mcleod, S. (2013). Kolb - Learning Styles. Retrieved from

simplypsychology_kolb_learning_styles.pdf:
http://cei.hkust.edu.hk/files/public/simplypsychology_kolb_learning_styles.pdf#:
~:text=David%20Kolb%20published%20his%20learning%20styles%20model%2

23
 0in,is%20concerned%20with%20the%20learner%E2%80%99s%20internal%20c
ognitive%20processes.

Research Studies

Alanya-Beltran, J. (2021, August). ResearchGate . Retrieved from www.researchgate.net:

https://www.researchgate.net/publication/354766953_Learning_Approaches_of_S
tudents_in_Accountancy_Course_its_Relationship_to_their_Academic_Performa
nce_in_a_Higher_Learning_Institution_of_Peru
Ali, S. (2019, June). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/333809236_IMPACTS_OF_WATCHI
NG_VIDEOS_ON_ACADEMIC_PERFORMANCE_AT_UNIVERSITY_LEVE
L
Berisha, B. I. (2020). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/360916220_Background_to_Auditing_a
nd_Role_of_Auditor
Boru, T. (2018, December). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/329715052_CHAPTER_FIVE_RESEA
RCH_DESIGN_AND_METHODOLOGY_51_Introduction_Citation_Lelissa_TB
_2018_Research_Methodology_University_of_South_Africa_PHD_Thesis
Evelien Opdecam, P. E. (2019, January). ResearchGate. Retrieved from
www.researchgate.net:
https://www.researchgate.net/publication/330758774_Choice-
based_learning_lecture-based_or_team_learning
Oben, J. A. ( 2020, November ). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/345128821_AN_ANALYSIS_ON_THE
_CHALLENGES_FACED_BY_ACCOUNTANCY_STUDENTS_IN_TERMS_
OF_THEIR_CAREER_PATH_AT_UNIVERSITIES_IN_SOUTH_AFRICA

24
Peace O. Okougbo, E. N. (2021, July 14 ). Taylor & Francis Online. Retrieved from
www.tandfonline.com:
https://www.tandfonline.com/doi/full/10.1080/23311886.2021.1950306
Qhosola, M. R. (2017, December). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/324235767_Enhancing_the_teaching_a
nd_learning_of_auditing_The_case_for_descriptive_feedback
Rahmah, M. A. (2017, February). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/315900308_Inductive-
Deductive_Approach_to_Improve_Mathematical_Problem_Solving_for_Junior_
High_School
Sequeira, A. (2012, September). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/272620585_Introduction_to_Concepts_
of_Teaching_and_Learning
Suzanne R. Slusser, R. E. (2006, July). ResearchGate . Retrieved from
www.researchgate.net:
https://www.researchgate.net/publication/249803068_Group_Quizzes_An_Extens
ion_of_the_Collaborative_Learning_Process

Internet Sources

Grand Canyon University. (2021, December 10). Retrieved from www.gcu.edu:

https://www.gcu.edu/blog/doctoral-journey/quantitative-research-design-methods-
writing-dissertations

K. Sai Santosh Kumar, A. M. (2017). Academia. Retrieved from www.academia.edu:

https://www.academia.edu/37100142/Problems_Faced_by_Accounting_Academi
cs?fbclid=IwAR29QJEzepGvHa8cnnS2vv5VsIZbPXCdflGZdXyI7J8bMSRD9m
zVWxIUz_I

25
Lorico DS. Lapitan, J. C. (2021, April). www.ncbi.nlm.nih.gov. Retrieved from National
Library of Medicine :
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7847201/
MOORHEAD. (2021, August 31). Retrieved from red.mnstate.edu:
https://red.mnstate.edu/thesis/483/

Qiu, H. (2017, February). Atlantis Press. Retrieved from www.atlantis-press.com:

https://www.atlantis-press.com/proceedings/emcm-16/25870417
Savickiene, I. (2010). Eric. Retrieved from eric.ed.gov: https://eric.ed.gov/?id=EJ900258
Siedlecki, S. L. (2020, January). ResearchGate. Retrieved from www.researchgate.net:
https://www.researchgate.net/publication/338300876_Understanding_Descriptive
_Research_Designs_and_Methods
ScienceDaily. (2020, September 17). Retrieved from www.sciencedaily.com:
https://www.sciencedaily.com/releases/2020/09/200917180410.htm
Stephenson, S. S. (2019). Google Scholar. Retrieved from scholar.google.com:
https://scholar.google.com/citations?user=mOgXhwYAAAAJ
Vinikas, I. (2022, July 7). corp.kaltura.com. Retrieved from
kaltura:https://corp.kaltura.com/blog/independent-learning/
Williams, T. (2021, June 14). Grand Canyon University . Retrieved from /www.gcu.edu:
https://www.gcu.edu/blog/doctoral-journey/why-quantitative-research-important

26
 Appendix A

Letter to the Respondents

Dear Respondents,

A pleasant day!

We are the 3rd year students of Bachelor of Science in Accountancy at PHINMA

University of Pangasinan. In partial fulfillment of our requirements for the subject ACC
116 Accounting Research Methods, we would like to ask permission for your cooperation
in conducting our survey for our research entitled,” Effective Teaching Strategies as
Perceived by 3rd Year Accounting Students of PHINMA University of Pangasinan”. In
line with this research, accurate data gathering is a must.

The questionnaire is designed to identify effective teaching strategies in auditing theory as

perceived by 3rd year accounting students of PHINMA University of Pangasinan, evaluate
the effectiveness of each teaching strategy as perceived by the accounting students, whether
they learn more or less, and discover which strategies are suitable to the learning preference
of the accounting students. Gathered data will be treated with utmost confidentiality and
shall only be used for research purposes. If you participate in this survey, please answer
the question as best as you can. Your insight and cooperation are earnestly solicited shall
be highly appreciated.

Thank you!

Sincerely yours,

THE RESEARCHERS

Noted:

MARK JOSEPH MUÑOZ, MBA

ACC 116 Instructor

27
 Appendix B

Survey Questionnaire

Student Name (Optional):

_______________________________________________________

Note: Please read the following instructions, and as you conduct the survey, kindly answer any concern/s
coming from the respondent/s.

INSTRUCTIONS: Please take a few minutes to answer this survey about “Effective Teaching
Strategies in Auditing Theory as perceived by Third Year Accounting Students of PHINMA
University of Pangasinan”. If the question/s makes you uncomfortable, you don’t have to answer. If
you don’t understand, please raise your hand and the surveyor/s will help you.

Please check the option that best represents your opinion:

Research and Information Strongly Effective Ineffective Strongly

Fluency effective Ineffective

The professor is sending recorded

discussions and other lectures from
YouTube to watch the lesson
anytime and understand the topic
more.

The professor gives independent

learning activities from various
media platforms (such as pdf files of
the lesson related to the topic,
reviewers, and e-books) to the
students during remote coaching.

The professor used other textbooks

to elaborate the theory concept that
is not clear enough by just learning
independently.

28
 Critical Thinking Strongly Effective Ineffective Strongly
effective Ineffective

The professor gives activities such as short quizzes

right after the discussion to test the student's
knowledge.

The professor makes sure that the students

understand the critical features that define a
particular concept.The professor makes sure that the
students understand the critical features that define a
particular concept and distinguish it from other
concepts

The professor teaches several methods in order to

know what alternatives to use.

Collaboration & Communications Strongly Effective Ineffective Strongly

effective Ineffective

The professor assigns group quizzes to enhance

the competence of the students.

The professor allows the students to carry out

group studies to encourage collaboration among
the students to further understand the topics.

The professor is responsive every time I raise a

question(s) about the topics I don’t understand.

29
 Appendix C

Definition of Terms

1. Accounting Student- refers to the person who took Auditing Theory in first
semester, academic year 2022-2023, that stayed in the Bachelor of Science in
Accountancy, or shifted to Bachelor of Science in Management Accounting or
Bachelor of Science in Accounting Information System
2. Auditing Theory- provides a framework for auditing, uncovers the laws that
govern the audit process and the relationship between different parties of a firm,
forming the basis of the role of audit.
3. Collaboration and Communications- initiate communication in real and non-real
time.
4. Critical Thinking- develop and answer open-ended questions using higher order
thinking skills
5. Effective Teaching Strategies- are instructional strategies that are well-chosen for
the present students, content and context, and implemented with a high level of skill
and efficiency.
6. Perception- students’ insights concerning audit principles and concepts as to what
teaching strategies they prefer in order to effectively learn and comprehend the
course.
7. Research and Information Fluency- appropriate digital tools to assemble,
evaluate and utilize information.

30
 Appendix D

Sample Computations

The Table shows the scale for Inferential Equivalent of Percentage and Weighted means
found on the Treatment of Data in Methodology:

Statistical Limit Descriptive Meaning

3.26-4.00 Strongly Effective(SE)
2.51-3.25. Effective (E)
1.76-2.50 Ineffective (I)
1.00-1.75 Strongly Ineffective (SI)

Weighted Mean and Average Weighted Mean

The formula used for Weighted Mean Formula:

WM= ⅀ 𝑤𝑋⅀ 𝑤

Where:
WM = weighted mean
∑wX = sum of all the weighting factor multiplied by the observed
phenomenon
∑w = sum of all weighting factor

To show the computations used for weighted mean, we took the part of Research and
Information Fluency in the Table 4. Teaching Strategy as Perceived by the Accounting
Students and the Table 1 as a basis of observed phenomenon.

Teaching Strategies C1 C2 C3 Average Descriptive Rank

Weighted Mean Equivalent

Research and 3.27 3.23 3.19 3.23 Effective 2

Information Fluency

31
Computation:
-For Column 1(C1)
WA= [(18×4) + (31×3) + (2×2) + (1×1)] / 52
= [72 + 93 + 4 + 1] / 52
= 170/52
= 3.27
-For Column 2(C2)
WA= [(19×4) + (26×3) + (7×2) + (0×1)] / 52
= [76 + 78 + 14 + 0] / 52
= 168/52
= 3.23
-For Column 3(C3)
WA= [(18×4) + (26×3) + (8×2) + (0×1)] / 52
= [72 + 78 + 16 + 0] / 52
= 166/52
= 3.19

Step 1. Multiply the numbers in your data set by weights. The weight of each data point
will show below.

Data point Weights

Strongly Effective(SE) 4
Effective (E) 3
Ineffective (I) 2
Strongly Ineffective (SI) 1

In our sample we multiply data sets to each corresponding weight so,

18×4 = 72
31×3 = 93
2x2=4
0x1=0

Step 2. Add the result up. Calculate the sum of each number multiplied by its weight. In
our previous sample the total is 170 (72 + 93 + 4 + 1) which used for ⅀ 𝑤𝑋.

Step 3. Determine the total number of respondents. The total number of respondents is 52,
so or N is 52.

Step 4. Divide the result of Step 3 by the sum of all weights. We divide the total weight to
total number of respondents (170÷52) to get the weighted average which is equal to 3.27.

32
Step 5. Determine the Descriptive Equivalent. Since we got all the weighted mean of every
column, we may now proceed in computing the average weighted mean. After computing
it, the descriptive of weighted mean of Research and Information Fluency is Effective.

The formula used for Average Weighted Mean Formula:

AWM= ⅀ 𝑊𝑀𝑛

Where:
AWM = average weighted mean
∑WM = sum of all the weighted mean factor
n = number of weighted factors

Computation for Average Weighted Mean Formula:

AWM= ⅀ 𝑊𝑀𝑛
= [3.27 + 3.23 + 3.19] / 3
= 3.23

33