MABALACAT CITY COLLEGE

Themes and Discussions

Accounting Education Culture

Theme 1: Student Solidarity and Reciprocal Support

P1. Based po sa experience ko is uh sa mga kaklase ko po is madali po silang

iapproach

P3. Yung positive factor po dun yung nakakapag-interact ka sa mga other students is

nahehelp po namin yung isa’t isa thru guiding them sa mga hindi nila naiintindihan

na lesson ganun po

P4. Mas napadali yung pag-aaral ko ng BSA kase maraming nagtutulungan

samin. Tulungan talaga. Walang naffeel na competitive ganon.

The theme of Student Solidarity and Reciprocal Support is highlighted in the

responses of the participants. The students express a sense of camaraderie and mutual

assistance within their academic community. This solidarity is reflected in their

willingness to help each other with academic challenges, to share their study methods,

and to ensure that no one is left behind in their studies. Several participants emphasized

the non-competitive nature of their interactions and the absence of a crab mentality,

which indicates a healthy and supportive learning environment. These findings

underscore the importance of a collaborative atmosphere in fostering a positive

educational experience.

Participant 1 (P1) noted the ease of approaching classmates, suggesting a

welcoming atmosphere that encourages interaction and support. Participant 3 (P3) further

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
emphasized the positive aspect of aiding one another in understanding difficult lessons,

indicating a culture of shared learning. Participant 5 (P5) highlighted the unity and

fairness within the student body, indicating an environment where everyone is considered

equal and supported equally.

Moreover, the emphasis on group study (P8) and teamwork (P9) highlights the

importance of collaborative learning approaches that contribute to a sense of shared

responsibility for academic success. These findings suggest that the students are not only

focused on their individual success but are actively engaged in helping others succeed as

well.

These results resonate with previous research that emphasizes the positive impact

of a supportive learning environment on student academic achievement and well-being. A

study by Miller, S., Osman, S., & Farrar, J. (2023) emphasizes the importance of social

integration and peer support in fostering student success and retention in higher

education. Similarly, Matthew J. Mayhew et al. conducted a study of “How College

Affects Students: A Third Decade of Research” and was reviewed by Braxton, J.M.

(2016) underscore the role of collaborative learning and peer interactions in promoting a

sense of belonging and academic engagement among students.

The findings from the current study indicate that the culture of student solidarity

and reciprocal support contributes to a conducive learning environment, fostering

academic success and personal growth. This understanding aligns with the broader

literature on the significance of peer support and collaborative learning in enhancing

student experiences and outcomes in educational settings.

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE

Theme 2: Academic Competitiveness and its Coping Mechanism

P1. Competitive din po sila which is nakakaencourage po na mas mag-aral ng

mabuti

P5. Kapag nakikita namin uh ‘yung kaklase namin na nag-eexcel, hindi kami

napanghihinaan ng loob na kami kapag nahuhuli kami, sila lang ‘yung nag-eexcel,

hindi ganon. Uh, tinitingala naming sila, na-iinspire kami na ganon din ‘yung gawin

namin

P9. Kapag napepressure ako, ‘pag naiintimidate or napepressure ako sa prof mas

napu-push ako na mag-aral.

Analyzing the responses from the participants regarding academic

competitiveness and coping mechanisms in the context of their accounting studies, it is

evident that the environment is highly competitive, leading to both positive and negative

effects on the students' academic performance and personal development.

The first notable observation is the prevalent pressure that students face due to

high expectations from teachers. Participants highlighted how some instructors tend to

expect a certain level of prior knowledge and understanding, often leading to a

competitive atmosphere where students feel the need to consistently excel to meet these

expectations (P1, P2, P7). This constant pressure and the need to perform well can be

seen as a significant source of motivation for students, pushing them to work harder and

excel beyond their limits (P9).

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
Moreover, the competitive nature of the academic environment has also created

a culture where students admire and draw inspiration from their high-achieving peers.

This admiration serves as a positive reinforcement, encouraging others to strive for

excellence in their studies and go beyond the boundaries of their perceived capabilities

(P5, P6).

On the other hand, the pressure to perform well may also lead to feelings of

intimidation or being overwhelmed, potentially affecting some students' self-confidence

and learning experience (P9). Despite the challenges, it is noteworthy that some students

have found effective coping mechanisms, such as developing self-reliance and the ability

to work independently, which are crucial skills in the field of Accounting (P10).

The identified coping mechanisms and responses from the participants emphasize

the complexity of the academic environment and the various strategies employed by

students to navigate the competitive landscape. These findings are consistent with the

existing literature on academic competitiveness and coping mechanisms, which

underscores the importance of resilience, self-motivation, and the ability to work

independently to succeed in challenging academic settings. This view emphasizes the

capabilities of the individual and the purpose of psychology, based on the tenets of

positivism, is to improve the standards of living (Seligman and Csikszentmihalyi, 2014).

Resilience, as one of the typical notions and constructs, is considered by positive

psychology and refers to successful adaptation, despite challenges and threats (Fletcher

and Sarkar, 2013).

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
In conclusion, while the competitive nature of the academic environment in the

accounting program presents challenges, it also serves as a significant motivational factor

for students to excel. It is crucial for educators to strike a balance between setting high

expectations and providing necessary support to ensure that students can thrive and

develop essential skills for their future careers.

Theme 3: Diverse Teaching Method

P2. Um ano 50/50 siya eh kasi may mga teacher talaga na maiintindihan mo

yong turo tapos may mga teacher na parang kabud na lang sinabi tapos ang gulo

magexplain.

P5. Uh, since nasa three years na ako in the field, meron akong iba’t ibang

experience kung paano magturo ‘yung mga teachers.

P6. Yung iba po, may ibang strict, may ibang chill lang po, tsaka ‘yung iba

magaling magturo magturo kahit mabilis naiintindihan talaga kasi detailed kasi

po dahan-dahan nilang ineexplain., ‘yung iba ‘di magaling, tsaka po uh ‘yung

may ibang teachers talaga na magaling

Majority of the response on the held interview agreed that instructors differ from

their way of teaching. As stated by the participant 5, “Uh, since nasa three years na ako

in the field, meron akong iba’t-ibang experience kung paano magturo ‘yung mga

teachers.” Based on the answers of the participants, we can determine if there is a

correlation between specific teaching methods and improved learning outcomes. Which

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
is supported by participant 9, which states that “May mga prof na mabilis talagang

magturo, so parang ahm, okay naturo na sya tapos parang hindi na sya, hindi na

natututukan ng maayos yung mga slow learners, pero ayun, meron namang mga prof na

ano hanggat hindi talaga naiintindihan ng mga students hindi sya aalis.” This is also

supported by the study of Alshurafat & Beattie (2020), which states that this study

showed how these differences among academics. Pedagogical approaches employed in

the forensic accounting programs varied widely.

Sub-Theme 1: Hands-On Teaching Method

P1. Sa experience ko po is uh ‘yong mga teacher po dito, given na college na, is

sila pa po ‘yong nagrereach out sa student pag merong mga shortcoming ‘yong

students when it comes sa mga activities na pinapagawa nila.

P3. There are profs po na mahihirap intindihin yung mga subjects nila pero,

naiintindihan po namin kase nakakapagtanong kami ganon po at nasasagot

naman po nila nang maayos yung mga tanong namin about sa mga hindi namin

naiintindihan na lessons ganon po.

P4. May mga teacher na style nila yung hands-on yung mga kung pano talaga

gawin sa mismong ano

The participants came to the conclusion that the teachers' hands-on approach has a

good impact on their academic achievement and satisfaction based on their responses

during the interview. As stated by one of the participants, “There are profs po na

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
mahihirap intindihin yung mga subjects nila pero, naiintindihan po namin kase

nakakapagtanong kami ganon po at nasasagot naman po nila nang maayos yung mga

tanong namin about sa mga hindi namin naiintindihan na lessons ganon po” (P3). But

there are instructors who are strict in a way that made the students push their limits so

they can do better, think and analyze deeply, and of course to give their best, which also

leads to students’ and instructors’ satisfaction. P9 as well stated, “Personally, sakin

ganun ah, kapag strict or terror yung professor mas inaaral ko yung lessons…” This is

supported by the study of Bobe & Cooper (2018), entitled “Accounting Students’

Perceptions of Effective Teaching and Approaches to Learning: Impact on Overall

Student Satisfaction”, which states that other accounting researchers have argued that

accounting educators should encourage students to develop and use a deep study

approach in order for them to become more proficient with complex material and

improve their analytical and critical conceptual skills.

Sub-Theme 2: “Encouraging and Empathetic Teaching Method”

P1. Marunong po silang mag-encourage ng mga students, kahit na mahirap

‘yong mga subjects na tinuturo nila is naiintindihan nila ‘yong sitwasyon ng

student.

P1. Meron naman mga teacher na naiintindihan nila na hindi naman lahat ng

students is pare-pareho ‘yong uh capacity ng pag-intindi nila is uh naiintindihan

nila ‘yon so sila mismo ‘yong nag-aadjust.

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
P3. There are professors naman po na minome... minomotivate kami at

nagrroot talaga samin ganun po as a 3rd year na po.

The second sub-theme highlights the importance of instructor encouragement

or motivation and empathetic teaching method in student learning. As stated by one of

the participants “Marunong po silang mag-encourage ng mga students kahit na mahirap

‘yong mga subjects na tinuturo nila…” which means that despite the difficulty of their

subjects, instructors encourage students to learn. Participant three (P3) also provided a

similar response. Wherein, according to P3 “There are professors naman po na

minome... minomotivate kami at nagrroot talaga samin ganun po as a 3rd year na po.”

The statement also conveys that the professors are motivating them and rooting for them

now that they are in third year. This evidences the importance of instructor

encouragement in student learning. The said statements were further supported by the

study of Johnson, D. (2017) entitled “The Roles of Teachers in Motivating Students to

Learn” which emphasized that student learning is not solely determined by their own

motivation, but is also significantly influenced by the motivational support provided by

their teachers.

According to P8 “’Pag nagtuturo yung teacher, need din nila na ano like

maencourage yung accounting students na maging accountancy like syempre magccreate

sila ng environment na ipagpatuloy nung student yung pag aaccountant nya ganun.”

Participant eight's response suggests that instructors should know how to encourage their

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
accounting students to pursue accountancy and create an environment that supports

their students' success. This is somehow connected to the response of participant number

one (1) which stated that “Si Ma’am Pau uh sinali niya po ako sa quiz bee. First time ko

po ‘yon kinakabahan ako pero dahil po dun sa experience na ‘yon is parang nagkaroon

po ako ng uh… mas naencourage ako ulit mag-aral dahil ano uh nakita ko na ala kaya

ko pala makipagsabayan sa ibang studyante, ala kaya ko pala ‘yon kahit ano ‘yong

parang uh ano ba ‘yon nakita niya ‘yong potential ko na hindi ko nakikita sa sarili ko.”

According to the participant, one of her instructors encouraged her by having her

participate in a quiz bee. This helped her realize her potential and gave her the confidence

to believe that she could achieve the same things as other students. Given these facts, this

shows that instructors create an environment where students explore more of their

potential and are motivated to become more engaged in their studies. Instructors are also

considerate and empathetic towards their students. This can be seen through the response

of P1 which stated “Meron naman mga teacher na naiintindihan nila na hindi naman

lahat ng students is pare-pareho ‘yong uh capacity ng pag-intindi nila is uh

naiintindihan nila ‘yon so sila mismo ‘yong nag-aadjust.” According to the participant,

some teachers understand that not all students have the same capacity for understanding

and adjust their teaching accordingly. This is important because it creates a more

supportive and inclusive learning environment for all students. When students feel

supported and understood, they are more likely to be engaged and motivated in their

studies.

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
Sub-Theme 3: “Inefficient Teaching Method”

P1. Uh hindi naman po sa ano pero may times po na masyado silang

mapagbigay.

P1. Dahil masyado silang considerate and maraming nagreklamo na student is

lahat ng grades namin is naging 95, pare-pareho.

P8. Meron tayong mga prof na syempre yung mabilis silang magturo tapos yung

ibang students hindi sila makacope up ganon. Then, ‘yon.

The third sub-theme emphasizes inefficient teaching method. An inefficient

teaching method is one that does not effectively help students learn. As stated by

Wiysahnyuy, L.F. (2019) “If a teacher teaches and there is no effective learning, it means

there was no effective teaching.” This statement can be supported based on the responses

of participant four (P4), seven (P7), eight (P8) and ten (P10). Wherein (P4) stated that

“Siguro ano parang every year may isang subject talaga na hindi ko na ah hindi ko

natutunan ganon kase minsan it’s either hindi natutu...hindi natuturo nang maayos

ganon…meron din namang instructor na hindi mo sila hindi... mahirap silang iapproach

ganon…or like minsan laging di available yung instructor na ‘yon…” The participant

said that every year, there is a subject that they did not even learn about because it was

either not taught properly or the instructor was not always available or present and is hard

to approach. The same goes for the response of (P7) which stated “Pero nung pagdating

sa Intermediate Accounting, kasi may mga teacher na, oo, matalino sila, marami silang

achievements pero yung problema sa kanila hindi nila alam uh iparating samin yung

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
knowledge nila. Yung parang ieexplain nalang ganon, pero hindi sya inisimple way na

agad namin syang macacatch up na ganon.” According to the participant, some

instructors are smart and have a lot of achievements, but they do not know how to deliver

their knowledge effectively. P8 then stated “Meron tayong mga prof na syempre yung

mabilis silang magturo tapos yung ibang students hindi sila makacope up ganon. Then,

yon…Siguro yung ano, yun nga yung meron kasing mga prof na mahirap magturo ganon

like syempre.” What the participant eight is saying is that some instructors teach really

fast, making it difficult for some students to follow the lessons. There are also instructors

who are ineffective in their teaching. As stated by P10 “May mga teacher tayo na parang

hindi ganun kaalam yung kiliti ng mga estudyante kase siguro dahil hindi din sila yung

teacher talaga yung natapos nila. Parang may basta may magawa nalang parang ganun

po. Hindi ko po masasabi na parang, parang meron na. Halimbawa ‘pag may chance na

po na consulation hour po parang hindi ko sya maramdaman kase may mga subject na

mine-merge sa ibang section. Syempre yung teacher po hindi nya naman, parang hindi

naman nya mafofocus talaga yung mga estudyante.” According to the participant, some

of their teachers struggle to get their students' attention. There are times that the

participant often feel like the instructor is not present, especially since some subjects are

being merged with other sections, making it difficult for the instructor to focus on all of

the students. The participant's responses clearly indicate that there are a number of issues

with the teaching. Some instructors are not teaching effectively, either because they are

unable to deliver their knowledge effectively or because they teach too fast. Likewise,

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
there are instructors who are not available or present during consultation hours.

Students may find it difficult to reach out for help or if they have any clarifications.

Aside from these, not every student wants an instructor who is being too

considerate. The response of participant one (P1) can be used to support this statement

wherein the participant stated that “Uh hindi naman po sa ano pero may times po na

masyado silang mapagbigay…dahil masyado silang considerate and maraming

nagreklamo na student is lahat ng grades naming is naging 95, pare-pareho” According

to the participant, the instructors are being too considerate. The instructor’s decision to

give the same grade to the whole class, out of consideration, caused some complaints.

When instructors have these poor teaching methods, it could make their students

lose interest in their studies and become bored. It is because students are less likely to be

motivated to learn when they are not challenged or do not feel like they are making any

progress.

Theme 4: Lack of School Equipment and Facilities

P1. ‘Yong kakulangan ng electric fan and classroom equipment is nakakaabala

po siya.

P2. Walang electric fan, sobrang init tapos minsan isa lang or dalawa tapos

minsan talaga wala pa.

P3. Yung ano po kase sa school environment, big factor po ‘yon yung mga

advance na yung technology pero, may mga insufficient tulad ng blower, aircon,

ang init po ganon. Habang nagkklase ka paypay ka nang paypay.

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE

The participant's insights show how crucial school facilities are in learning.

During the held interview, participants mentioned that the college's lack of technological

facilities does hinder students' learning. Participants also finds fault with the intolerable

heat in all classrooms. As per the participants, these factors result in difficulty in paying

attention during class discussions. A study of Therm (2017) suggests that optimal

classroom temperature does stimulate a high level of retention. A study conducted by

Goodman (2018) shows a significant drop in performance when students are being

exposed to higher classroom temperatures. By these provided insights, it can be

concluded that the MCC students' performance somehow depends on the conduciveness

of the learning environment. Too much exposure to heat allows distractions to kick in,

impeding students' knowledge acquisition.

Theme 5: School Provides Mind Nurturing Events and Activities

P1. Yung school nagpoprovide siya ng events na interactive. May mga

organization na uh nakakatulong sa mga student para i-develop ‘yong mga skills

nila na non-acads ganun po.

P6. Siguro po ‘yung mga ano, mga events na may nalelearn ka sa kanila

P8. Siguro yung ano, yung pagsali ko sa JPIA ano uh organization. Nag-ggain

ako ng ano more experience

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
One of the participants recognizes the institution's unceasing effort in engaging

students with the events and programs that are pivotal to students' holistical development.

In addition, the said affairs, based on the answers of the participants, allow students to

unwind and release academic stress even just in a short amount of time. By these

feedbacks, it can be concluded that non-academic or co-curricular activities play a crucial

role to help students on their school-life balance. As a matter of fact, a study conducted

by the Watermark Insights (2022) explains the essentiality of co-curricular events to

students’ successes. The study suggests that co-curricular programs and groups can be an

excellent way for students to make acquaintances, socialize, interact with new ideas, and

connect with their interests. The impact of co-curricular activities may lead to improved

academic performance, multicultural awareness, cognitive development, psychological

well-being, and leadership development. In conclusion, non-academic events ultimately

help in developing their students’ personality. As some students are unable to outperform

in the classroom, and see these events as a way to show off.

Theme 6: Source of Stress and Pressure

P2. Pero yong course ko talaga eh hindi siya ano... nakakastress talaga siya -

yong course namin.

P7. Di naman sya worst kase part of being accountant is yung struggles, pano mo

iintindihin yung per lessons tsaka puyat, stress ganon syempre minsan

magbbreakdownbka ganon.

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
P10. Siguro pag minsan ‘pag face-to-face parang bumabalik yung pressure ng

mga teacher na kailangan parang maaccomplish mo agad yung certain task tas

agad-agad ganun po.

Generally, participants admit that studying BSA has never been a walk in the

park. It was mentioned that numerous activities are being assigned that are frequently

bound to a certain deadline. Furthermore, participants also find fault with the pressure

that instructor put on the students. It was stated that a few professors set standards that

may be unattainable for some, instead of uplifting all students. All of these contribute to

students' inability to think critically during discussions, reviews, and examinations, as

they become more compliant than being passionate about what they do. Subsequently, a

study conducted by Pascoe, Hetrick, and Parker (2019) highlights how students in tertiary

education settings

face a wide range of ongoing stressors related to academic demands. Moreover, the study

flaunts the extant stress, relating to education, that has demonstrated a negative impact on

student's learning capacity, academic performance, education, and employment

attainment, sleep quality and quantity, physical and mental health, and substance use

outcomes. In conclusion, paradoxically, academic-related stress often leads to feelings of

decreased well-being and an increased chance of developing poor mental conditions.

Positive Effects

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
Theme 1: Providing Help to Each Other

P1. When it comes to activities and mga assignment is nakakapagtanong kami sa

isa’t isa and nakakapagprovide kami ng insights about sa mga discussion

P3. Nahehelp po namin yung ano isa’t isa

P7. Positive kasi natutulungan namin yung isa't-isa malagpasan yung mga

struggles naming

Based on the data collected from the participants, one of the positive effects that

they experience on the theme “Student Solidarity and Reciprocal Support” is the act of

providing and receiving help from their fellow student. With a theme that surrounds the

idea of camaraderie and a symbiotic relationship, it is no surprise that the first positive

effect that was experience by the participants is that of academic mutual exchange. The

participants express that due to their close bond with their fellow students they were able

to ask or receive and also provide assistance. In a social environment such as a school, it

is normal for its members to form bond and create a mutual relationship. This supported

by the responses of P1, P3 and P7 which points out to the idea that when there is any of

them that is in need of help or if they are in need of help in their studies, they and other

people are willing to give them a hand. P5, P7 and P9 on the other hand took the mutual

assistance in a general way wherein they view the companionship as a way to help each

other. The article written by Klimo et al. (2022) entitled “Creating Stronger Classroom

Communities through Active Learning Techniques and Student-Led Classroom

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
Engagement” showcase the importance of building a peer supporting community. The

article tackles their project concerning their objective of helping and guiding students in

creating a community that helps each other. In the latter part of the article, they

emphasize that peer support system is detrimental to the success of learning and that

concept is the very reason for this project. Companionship is an important part of

studying and can even improve the learning effectiveness and efficiency of student. A

study conducted by Pratama (2023) which is about the effect of partner system in

improving reading comprehension concluded that having someone by your side while

studying can immensely improve the quality of knowledge being absorbed by the

students.

Institute of Business and Computing Education A Phenomenological Study of

Accountancy Students on Accounting Education Culture
 MABALACAT CITY COLLEGE
Theme 2: Increase Studying Effectiveness and Efficiency

P1. Dahil parang may mga kasama ako parang mas sinisipag akong mag-aral

P4. Mas napadali yung pag-aaral ko ng BSA kase maraming nagtutulungan

samin

P6. Nag-eexcel ‘yung mga students na medyo nahihirapan

After analyzing and scrutinizing the gathered data, the second positive effect that

was connected to the theme “Student Solidarity and Reciprocal Support” is all about the

improvement on the participant’s studying productivity. Productivity is composed of both

how effective and how efficient something is being executed. As stated in the study of

Pratama (2023), having even just one partner can considerably increase the quality of

learning and studying as proven by the result of their study wherein the respondent’s

reading comprehension is considerably better that when there is no partner system. To

add to this study, the article “The 5 Big Benefits of Studying with Friends (including how

it could save you money)” written by Gaban (2022) pointed out that having a peer while

studying manage to increase the university passing rate by 23%. He also added that

students with little to no support system have lower academic engagement which results

to a lower grade compared to their fellow students who have one.

On the sub-theme “Hands on Teaching Method” under the theme “Diverse

Teaching Method”, students also claimed that having a hands-on teaching method makes

studying easier and enhances students understanding. It is indeed a lot easier to not only

understand but also have some form of retention on a topic when the source of such

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 1
 MABALACAT CITY COLLEGE
information is using a method that is focused on giving the best learning environment

to the students. An example for this can be seen through the answer of P6 wherein they

clearly stated “dahil magaling siyang magturo is na-eengrave sa utak mo tsaka sa puso

mo”. This is also further supported by the article written by Miriam (2021) wherein it is

explicitly stated that students can retain more information through hands-on learning

strategy because both the listening-analyzing and visual-spatial part of the brain is

actively being used and therefore, it greatly enhances learning efficacy.

Theme 3: Encourages Students to Study

P1. Nakakaencourage po na mas mag-aral ng mabuti

P3. Mag-aaral ka talaga, pag-aaralan mo yong lessen para may maisagot ka

parang ganoon yong nagiging positive effect noon

P4. Minsan nakakamotivate din na galingan pa

The participants express that through the theme of “Academic Competitiveness

and its Coping Mechanism” they were positively affected in a way that it boosts their

willingness to study. Our environment is one of the factors that affect our own way of

functioning and this is also applicable when talking about learning. Depending on what

type of environment is present at the moment can have a huge effect on your learning

process. If presented with a learning conducive environment or an environment that

promotes a good teacher to student and student to student learning experience, students

will have a higher learning and studying morale. According to the study of Usman and

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 2
 MABALACAT CITY COLLEGE
Madudili (2019) having a learning environment is essential in having a fruitful learning

process and knowledge quality. This research is one of the proofs of environment having

a much more significant effect in studying. With that being said, since one of the themes

identified in the analyzing of the data is about a competitive environment, the effect of

the students being influenced into being competitive in studying is completely acceptable.

This is also backed up by the study of Li et al. (2022), in which it is stated that class

competitiveness is indeed a good driver for increasing students’ motivation in learning

either due to wanting to study itself or due to anxiety accompanied by the competitive

environment and it also has a positive effect on educational achievement.

Theme 4: Promotes Independence

P1. Matututo ka sa sarili mo magseself study ka ganon

P7. Mas lalo kang magiging matiyaga and mapipilitan kang mag self-study

talaga na para magets yung lesson na yon

P10. Sakin yung parang na build yung character ko as a person na maging

independent po.

After the analyzation of the data through thematic map analysis, one of the

positive effects that was extracted from the responses of the participants is under the sub-

theme “Inefficient Teaching Method”, students learned or were forced to act

independently and study on their own. Not only is accounting and extremely mind-taxing

and complex profession, if paired with less efficient way of teaching it could be

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 3
 MABALACAT CITY COLLEGE
detrimental to the learning process of the students. With that being said, it is

understandable that students who received instructors inefficient teaching method will

resort to self-studying.

According to the study of Kornieieva (2021) which circles around the role of

self-studying in modern education. Modern education calls for modern teaching strategy

and self-studying is one of them. Since instructors are now much less hands-on leading to

students left on their own and with the addition of new technologies, self-studying is now

a fundamental part of modern education.

The gathered data from this research pointed out the one of the main responses on

the sub-theme “Inefficient Teaching Method” is that teachers just give modules and

lecture notes and let their students study on their own. This is similar to the modern way

of teaching and therefore, correlates to the abovementioned study and justify the cause of

self-studying.

In addition, Salihoglu (2020) stated that due to today’s modern technology, not

only self-studying is more practical it also lets the student to process information on their

own at their own pace leading to a heightened learning process. This could also mitigate

or even out the poor teaching styles of some instructors.

Theme 5: Chance for Non-Academic Experience

P1. Yong positive is ano uh nagkakaroon ako ng ibang bagay besides sa pagaaral

nagkakaroon ako ng ibang bagay na ginagawa and experience sa loob ng

campus hindi lang puro aral ng aral, nagkakaroon ako ng mga experience

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 4
 MABALACAT CITY COLLEGE
P6. parang meron din pong interaction sa ibang students kapag nakikita mo

sila ganon, parang meron pong halimbawa may kakilala ka nakaka-interact mo

tas may kasama sila parang nakikila ko din

Students of MCC under accountancy program expresses that because of the theme

“School Provides Mind-Nurturing Events and Activities”, they were able to received non-

academic experience that can help not only on socializing but also as way to unwind and

step away from the cycle of studying. Having a time for yourself and to heal your mind is

just as important as exerting effort and time for your studies.

This positive effect of having a chance for non-academic experience can reduce

the stress level of students considering they are the most vulnerable to it and the one who

experience stressful events the most. According to Gondo, Bernardeau-Monreau and

Campillo (2023) examinations and uncertainty about the future are the primary stressors

for students. They found that engaging in activities unrelated to studying, particularly

sports, can help alleviate this stress.

Moreover, taking time away from academic pursuits can have a positive impact

on the holistic development and education of students. Shaffer's study (2019) titled

“Impacting Student Motivation: Reasons for Not Eliminating Extracurricular Activities”

supports this notion. It highlights that students who engage in activities beyond the

classroom are more content with the progress of their life, career, and family. In other

words, non-academic experiences contribute to the development of a future-forward

mindset.

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 5
 MABALACAT CITY COLLEGE

Theme 6: Gain Academic Experience

P6. May nalelearn, nalelearn mo siya in a fun way, hindi ‘yung parang stress.

Kahit nag-eenjoy ka may natututunan ka, parang ganon po

P8. Sa positive effect ano nagggain ako ng ano ng maraming experience ganon

like nakakapag-interact ako sa ibang schools na ano accountancy din yung focus

From the participants’ responses, the researchers identified that one of the positive

effects of the theme “School Provides Mind-Nurturing Events and Activities” is that the

students managed to acquire knowledge that are important or related to accountancy.

Information and knowledge regarding accountancy, or just knowledge in general, is not

only acquired through school discussions but also on activities and events that the school

and other institution or organization provides.

The same thing can be said to the Rochester Institute of Technology-Croatia in

which in the study of Ljubisic (2018), it stated that their institute provides college events

that are not only meant for student environment but also to provide information in a new

way and away from the confines of the classroom. School events and activities can

supply not only specialized knowledge but also real-world skills that will be important

for a students’ future.

In the study “The Impact of Extra-Curricular Activity on the Student Experience”,

it is showed that their participants manage to acquire information and skills that are

important for their future by participating on school events and activities. Some of the

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 6
 MABALACAT CITY COLLEGE
responses even claimed that aside from the sense of belongingness, the knowledge

acquiring process is also fun and engaging (Buckley & Lee, 2018).

Negative Effects

Theme 1: Crumbling Under the Pressure

P1. Nakakapressure lalo na sa mga teacher ineexpect nila na oh ikaw dapat

ganyan ganto ‘yong grade mo kapasok mo pa lang ng classroom, nagmimidterm

kayo, dito ka sa harap dapat perfect ‘yong score mo

P2. Feeling mo kapag mali yong sagot mo kapag recitation mapapagalitan ka

P7. Masyadong nagbibigay ng standards kahit di naman nila tinatanong kung

bakit

Based on the gathered data from the participants and in connection with the

themes “Academic Competitiveness and Its Coping Mechanism and Source of Stress and

Pressure”, one of the negative effects on MCC’s accounting education culture is due to

the competitiveness of the program, students were exposed to a considerable amount of

pressure not only from their instructors but also from their fellow students. Having an

enormous amount of pressure or expectation is something to be expected from a

competitive-filled environment and this is supported by Kim (2019) and she even wrote

an article entitled “Competition Culture Creates Unnecessary Stress for Students”.

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 7
 MABALACAT CITY COLLEGE
In this article, she pointed out that although some students view stress from the

competitiveness in school as a normal thing specially for those who are in college, this

stress is already at an alarming rate that she even stated that school anxiety is an epidemic

where it is taking a toll on the students’ mental health. In relation to this theme, one of the

most stressful programs to be in because of various reason is the accountancy program.

In the study “Grit and Academic Burnout among Accountancy Students in

Pakistan: Mediating Role of Academic Resilience” conducted by Khan, Mehmood and

Huda (2023), it stated that high level of expectations, heavy workload and enormous

amount of test are normal occurrences in the accountancy program are the causes of

academic burnout. Considering accountancy is one of those programs where the highest

level of professionalism and excellence is required, learning institutions are forced to

implement a hasher system to its students and sometimes this causes students to be

unable to carry the burden of this degree which is also what is pointed out in the study.

Theme 2: Varying Level of Lesson Understanding

P2. Minsan naiintindihan mo, minsan hindi, so mag-aaral ka mag-isa mo para

alam mo talaga siya

P6. Mas narretain po dahil magaling pong magturo ‘yung prof, pero kapag hindi

po parang dumadaan lang siya sa tenga, pumapasok lumalabas

P9. Siguro malaking epekto yun para ano, mas aralin mo talaga yung lesson, pa

pressure ka kase ayaw mo nga na ano, na mapagalitan ganun ng terror na prof

or chill lang

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 8
 MABALACAT CITY COLLEGE

After the analysis of the collected data, the researchers determined that due to the

culture of diverse teaching methods at MCC, students also have a varying degree of

understanding for each lesson. This understanding is dependent on the effectiveness of

the teaching methods employed. Some participants voiced out how, because of the

different teaching styles of the instructors at MCC, which could be hands-on,

encouraging, or lax and less efficient, students are excelling in some lessons while having

a hard time with others.

In the article “How teaching style impacts learning” written by Dan (2023), it is

mentioned that an instructor’s teaching method carries significant weight when

discussing the learning process. This is because the delivery, teacher-student engagement,

and the activities provided are all essential factors that affect retention and the quality of

knowledge. With that being said, a teaching system with low instructional guidance can

cause confusion, demotivation, and a harder time in understanding.

On the other hand, teaching systems that provide higher assistance have a better

chance of transferring knowledge from working memory into long-term memory. This

can lead to better retention, understanding, and the overall quality of information

processing (Auld, 2023).

Theme 3: Teacher Dependency

P1. Yong mga students nagiging chill sila in terms of pag-aaral kasi alam nila na

ipapasa nila sila ng mga teachers

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 9
 MABALACAT CITY COLLEGE
P4. Masyado na ako nagiging dependent sa teacher non if ganon yung gagawin

ko palagi

P5. Minsan baka mawala na ‘yung limitations, na porke alam mong friendly

‘yung mga teachers or instructors, parang ano, uhm parang, excuse me, parang

umaasa ka na, ano, parang expected mo na papasa ka kasi you are close with

your instructor, which is ‘yun talaga ang negative side.

The participants expressed that through the theme “Hands-On Teaching Method”,

students are being more dependent on the teacher and sometimes even complacent on

their studies because of the expectation that the teacher will be able to help them pass.

Although being a hands-on teacher enables an instructor to provide students with the best

learning condition, this is not always the case and one of the negative effects that could

be borne out of this is the students’ dependency and complacency.

According to the study of Ariebowo and Pustpitasari (2022), due to the adaptation

to online learning because of the pandemic, students’ dependency on their instructor

when it comes to studying have increased drastically up to the point that they are

becoming more passive and just rely on their teacher. This complacency affects the

personal growth of the students because too much dependency destroys a student’s ability

to individual process information or even render them unable to process information

without an authoritative model assisting them. Complacency or passiveness in their

studies is not the only negative effect of being overly reliant on teacher but it also stunts

the development of other real-life skills. As mentioned in the article of Shore (2020),

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 10
 MABALACAT CITY COLLEGE
students that are overly reliant on their teachers will have a harder time in making

decisions for themselves and it could even affect their interpersonal skills.

Theme 4: Increase in studying difficulty

P1. Meron naman madali ‘yong subject pero dahil sa teacher is mas lalong

humihirap

P2. Negative, hindi mo maiintindihan yon talaga kasi hindi ka makakasunod

P7. Hindi sila madaling maabsorb is yun yung negative effect non

Accounting is already one of the hardest programs that a student can take. If

matched with an inefficient teaching style, it will make it harder for students to study,

understand, and absorb the lessons and information. That is what this theme wants to

point out. According to P3, 'hirap na talagang intindihin ganon', this statement alluded to

the fact that due to some instructors’ less efficient and effective teaching methods,

students are struggling to make sense and understand some lessons.

This is also supported by Auld (2023) in her article 'Different Teaching Styles

Suit Different Students'. She stated that an ineffective teaching method, such as teaching

styles that have lower instructor assistance, can cause a strain on the transfer of

information from short-term memory into long-term memory, which can lead to a harder

time retaining and understanding information.

Being considerate toward students is an essential part of being a good teacher

because it shows some form of empathy for the students’ different situations. However, it

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 11
 MABALACAT CITY COLLEGE
will be a different cause if this becomes overly considerate. Similar to the teaching

method with low teacher guidance, an instructor with too much consideration fosters an

unconducive learning environment.

In the study of Macdonald (2018), the paper pointed out that too much caring for

the students is deadly for their high-level skill development, such as critical thinking and

evaluation. It hinders the cultivation of important skills, which could affect their future.

Theme 5: Decrease in motivation

P2. Dahil nga minsan hindi mo naiintindihan, parang nawawalan ka ng gana,

parang hinahantay mon a lang na maubos yong oras.

P3. Hindi po kami nagiging ganado sa pag-aaral.

The second negative effect perceived by the participants regarding the theme

'Inefficient teaching method' is that due to them having a hard time understanding the

lesson and being unable to keep up with their studies, they lose motivation to study.

Accountancy students are often bombarded by expectations of excellence, and if

accompanied by a teaching style that renders them unable to keep up with their studies,

this could lead to a demoralizing mindset.

This is the entire concept of the study 'Exploring the circumplex model of

motivating and demotivating teaching styles: The role of teacher need satisfaction and

need frustration' conducted by Moe et al. (2022), in which it tackles the teaching styles

that motivate and demotivate students. In this study, teaching methods that include

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 12
 MABALACAT CITY COLLEGE
characteristics such as participative, assisting, attentive, and receptive tend to motivate

students, while methods associated with attributes like frustration, unresponsiveness,

abandonment, and excessive authoritarianism demotivate students.

This is then further supported by Auld (2023), who states that teaching methods

with less guidance from instructors tend to lead to students feeling disengaged from the

entire learning process. This disengagement leads to the loss of studying motivation.

Theme 6: Loss of Focus

P1. Imbis po na mag-aaral ka ng nakafocus ka, inisip mo pa ‘yong init, naalis

‘yong focus mo

P2. Dahil nga sobrang init, hindi ka na makapagfocus dahil gusto mong

mapreskuhan ka

P4. Mahihirapan ako mag-aral kunwari wala ako access sa library kunwari

vacant mahihirapan talaga ako

Under the theme “Lack of School Equipment and Facilities”, the participants

stated that due to the school’s insufficient classroom equipment and facilities, students

are having a hard time focusing on the lesson. P1 even exclaimed that they are unable to

study better because instead of listening to the lesson, they are bothered by the heat and

unable to direct their focus on what the instructor is discussing.

This is what is referred to on the study of Olugbenga (2019) entitled “Impact of

School Facilities on The Academic Performance of Secondary School Students in

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 13
 MABALACAT CITY COLLEGE
Kaduna State, Nigeria” wherein due to the lack of facilities and equipment a myriad of

problems arose and impacted the academic process of the school. One of the problems

identified is the air quality and ventilation, as stated in the paper, too much of either

coldness and warmness leads to a loss of focus and motivation from students.

The aforementioned study acknowledges that inadequacy of school equipment

and facility has a detrimental effect on the quality of education being provided. This is

also the case for the study “Impact of School Infrastructures on Students Learning and

Performance: Case of Three Public Schools in a Developing Country” by Yangambi

(2023) in which he found out that loss of focus is one of the negative effects if education

infrastructures are lacking or of lower quality. They concluded that due to the huge

impact that facilities cause in the educational process, a considerable amount of attention

should be given to this aspect.

Institute of Computing Studies School-Based Management System for Macapagal

Village Elementary School 14