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CHAPTER 1

INTRODUCTION

In the pursuit of academic excellence, understanding the factors that

influence the students' performance on the qualifying exam is crucial. Among

these factors, learning style—unimodal, bimodal, trimodal, and quadmodal—

has garnered significant attention in educational research. This chapter

covers the background of the study, the rationale of the study, the objectives

of the study, the significance of the study, the scope and limitations of the

study, and the definition of terms.

1.1 Background of the Study

Education is a process of teaching, training, and learning, especially in

schools or colleges, to improve knowledge and develop skills (Oxford

Dictionary, n.d.). It encompasses a broad range of experiences, including

formal education structured education system - and non-formal education -

learning that occurs outside the structured curriculum in schools and colleges

- such as practical training and mentorship, independent study, and

experiential learning.

In the Philippines, both are officially included in the national education

system. Non-formal education is an organized and systematic educational

activity conducted outside the framework of the formal system to provide

particular types of learning to a segment of the population (Guererro C.,

2007). Formal education is composed of primary education (elementary),

secondary education (high school), and tertiary education (college). The

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Department of Education is in charge of administering, supervising, and

regulating basic education (primary and secondary education), while the

Commission on Higher Education is in charge of tertiary education (South

East Asian Ministers of Education Organization).

Educational institutions should promote patriotism and nationalism, as

well as love for humanity and respect for human rights. They should foster

admiration for national heroes and teach citizenship rights and obligations.

They should also strengthen ethical and spiritual values, prosper moral

character and personal discipline, cultivate critical and creative thinking,

broaden their understanding of scientific and technological knowledge, and

enhance vocational proficiency. (Article XIV, Section 3(2) of the Constitution).

The Philippine Commission on Higher Education ensures that Filipinos

are empowered and globally competitive by (a) offering undergraduate

education that meets the international quality standard, (b) disseminating

knowledge in a wider range of disciplines that are pertinent to and responsive

to the dynamic changing local and global environment, (c) extending access

to opportunities for higher education to qualified and deserving Filipinos; and

(d) improving social, institutional, and individual returns and benefits from the

utilization of resources in higher education (de Guzman A. B., 2003).

The Philippine Education System offers a degree program called

Bachelor of Science in Accountancy to prepare students for a professional

career in public accounting or general accounting. Its main objective is to

produce competent and ethical Certified Public Accountants (CPAs) who can

contribute positively to their profession and society. Students must

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demonstrate and maintain an attitude of learning to learn, to preserve their

competence as professionals (Commission on Higher Education).

A student must pass the Licensure Examination for Certified Public

Accountants (LECPA) after they complete an accredited accounting degree to

become a Certified Public Accountant. The LECPA has consistently been

ranked as one of the most challenging licensure exams. It is administered

twice a year every May and October by the Board of Accountancy (BOA). It is

among the highly competitive fields that have delivered knowledgeable and

skilled professionals. The LECPA is composed of six subjects: Auditing,

Management Advisory Services, Financial Accounting and Reporting,

Advanced Financial Accounting and Reporting, Taxation, and Regulatory

Framework for Business Transactions. Considering the rigorous board exam

for CPA, many colleges and universities require extensive preparation through

retention policies and qualifying exams.

According to Collins English Dictionary, a qualifying exam is any

examination that one needs to pass in order to begin or continue with a

course of study. As part of the degree program requirements, BS

Accountancy students must take this exam to enhance their academic

performance, determine their eligibility to continue in the program and prepare

for their board exams. In order to pass the qualifying exam, students must

obtain a general average of 75% with no grades lower than 65% in any given

subject.

The CARD-MRI Development Institute, Inc., with a vision of becoming

a globally recognized institution in Brgy. Tranca Bay, Laguna, which offers a

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Bachelor of Science in Accountancy, has also adopted the qualifying

examination. This is to assess the competence and understanding of the

subjects – ensuring that they meet the required standard to continue the

program. Lack of effective study habits, difficulty with understanding the

subject problems and expressing oneself orally, and lack of time to study are

the common problems with taking the qualifying exams (Arganda, Ducut, and

Andal, 2014). Because of these, this study was carried out to determine the

potential areas for improvement in the learning style that can lead to better

performance in qualifying examinations for BS Accountancy students.

The learning styles influencing academic performance have been the

subject of several studies, but there are still insufficient studies about how

learning styles influence the qualifying exam results of Bachelor of Science in

Accountancy (BSA) students. Previous studies in the same fields have mostly

focused on learning style preferences and their effects on academic

performance. The absence of primary data hinders the understanding of how

different learning styles may impact students' performance in qualifying

exams.

Through the implementation of a rigorous empirical study, the research

aimed to bridge the empirical gap by exploring how different learning styles
are associated with the performance of BSA students in their qualifying
exams. Eighty-three (83) out of eighty-four (84), or 98.81%, BSA students
who took the 2023 qualifying exam participated in the study, which considered
a variety of learning style variables, unimodal, bimodal, trimodal, and
quadmodal, among others. By filling in this empirical gap, the results of this
study provided valuable insights to the academic community, offering reliable
recommendations for teachers, administrators, and policymakers for
improving their teaching and learning strategies to accommodate the wide
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range of learning styles of BSA students. The main goal of this study was to
help with providing information that would help increase BSA students'
success rates in qualifying exams by promoting an inclusive learning
environment that acknowledges and optimizes each student's learning style.

1.2 Rationale of the study

Due to the relatively low passing rates in comparison to other

government licensure examinations, the CPA board exams have established

themselves as one of the most challenging licensure examinations faced by

aspiring accountants in the Philippines. Consequently, there is a pressing

need to enhance the performance of accounting graduates who will undertake

the certified public accountant licensure examination in the future. As a result,

the college has implemented a qualifying examination with the aim of

enhancing students' performance in the final LECPA and reducing the number

of frustrated students who might otherwise fail the examination. This initiative

seeks to provide several benefits to students preparing for the LECPA while

also addressing the challenges they may encounter.

Hence, this study aimed to analyze the influence of the learning style of

the students on the result of their qualifying exams and to investigate

strategies and techniques that could enhance potential areas for improvement

in the learning style of the student to provide recommendations that can lead

to better performance in the mentioned exam.

1.2.1 Statement of the Problem

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The purpose of this study was to determine the relationship between

the learning styles—unimodal, bimodal, trimodal, and quadmodal - of the

students and the result of their qualifying exams, which would be beneficial in

providing information that could help with increasing the number of qualifying

exam passers. The study specifically sought to provide answers to the

following questions:

Research Questions

1. What is the demographic profile of the respondents?

a. Age

b. Gender

c. Year Level

2. What are the learning styles—unimodal, bimodal, trimodal, and quadmodal

—of the academic year 2023 qualifying examinees of BS Accountancy?

3. What are the results of the BS Accountancy qualifying exam taken in 2023?

4. How do different learning styles—unimodal, bimodal, trimodal, quadmodal

—relate to the results of the qualifying exams?

5. Are there significant differences in the performance of individuals with

different learning styles on qualifying exams?

1.2.2 Hypothesis Assumption

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Different learning styles have an impact on the results of qualifying

exams. This hypothesis assumes that students have distinct learning styles—

unimodal, bimodal, trimodal, quadmodal— which influence their preferred

methods of acquiring and processing information. It further assumes that

these learning styles can significantly impact the BSA performance on

qualifying exams.

Null Hypothesis

H0 - There is no significant relationship between the learning

styles— unimodal, bimodal, trimodal, quadmodal—of the CARD-MRI

Development Institute, Inc.’s Bachelor of Science in Accountancy

Students and the results of the Academic Year 2023 Qualifying Exams.

Alternative Hypothesis

Ha - There is a significant relationship between the learning

styles— unimodal, bimodal, trimodal, and quadmodal— of the CARD-

MRI Development Institute, Inc. Bachelor of Science in Accountancy

Students and the results of the Academic Year 2023 Qualifying Exams.

1.3 Objectives of the Study

1. Determine the demographic profile of the respondents in terms of:

a. Age

b. Gender

c. Year Level
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2. To investigate the learning styles—unimodal, bimodal, trimodal, quadmodal

—of the academic year 2023 qualifying examinees of BS Accountancy.

3. To find out the results of the BS Accountancy qualifying exam taken in

2023.

4. To examine how the different learning styles—unimodal, bimodal, trimodal,

quadmodal—relate to the results of the qualifying exams.

5. To identify the significant differences in the performance of individuals with

different learning styles on qualifying exams.

1.4 Theoretical Framework

This theoretical framework aimed to investigate the relationship

between VARK learning styles and the qualifying exam results of Bachelor of

Science in Accountancy (BSA) examinees at the CARD-MRI Development

Institute, Inc. – Bay Campus. The VARK model, developed by Fleming and

Mills (1992), categorizes learning styles into four dimensions: visual, aural,

read/write, and kinesthetic. The framework aimed to investigate how the

dominant learning style of BSA examinees may influence their performance

on the qualifying exam.

The present study is embedded in the Visual, Auditory, Reading and

Writing, and Kinesthetic (VARK) theory originally developed by Fleming,

which classifies how learners receive information into four categories,

sometimes referred to as modalities (unimodal, bimodal, trimodal, and quad

modal).
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Visual refers to sights, pictures, diagrams, and symbols.

Visual learning is a preferred learning style characterized by a strong

preference for using visuals such as images, graphics, colors, and to

effectively absorb and express information. Individuals who identify as visual

learners prefer to understand and retain knowledge through the use of visually

presented information. They rely on seeing the information to correctly

comprehend and internalize it. Visual learners often have a photographic

memory, making it simpler for them to retain information by using color, tone,

and brightness. Visual learners benefit more from visual aids in the

classroom, such as diagrams, pictures, and power point presentations, since

these visual representations help reinforce their learning and engagement

with the subject matter. Educators can cater to the needs of their students by

including visual components to enhance their learning experiences.

Next, auditory refers to the sounds and words while reading/writing

refers to learning wherein students find that writing, reading articles, and

taking notes are the most effective. They commonly use auditory techniques,

such as reading aloud or connecting new information with nonverbal sounds

such as music or clapping. This auditory processing allows students to do well

in usual school environments where listening is an important part of the

learning process. Auditory learners thrive in settings where they may actively

participate in spoken material, such as lectures, dialogues, and audio-based

learning resources. Educators may adapt to the demands of auditory learners

by introducing auditory elements into teaching approaches, such as

integrating audio recordings or encouraging dialogues, facilitating their

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learning and retention of knowledge. Auditory learners may also benefit from

verbal teaching, group discussions, and the use of mnemonic devices that

include sounds or rhymes.

Next, Reading/writing learners have a preferred learning style that

concentrates on reading and writing. They get knowledge mostly by reading

and prefer to study through written sources such as notes, handouts, and

textbooks. To strengthen their comprehension of the topic area, these

students use dictionaries and reference books. Rewriting their notes and

reading them silently several times are practices that help read/write students

reinforce their understanding and retention of knowledge. Furthermore, as a

technique of organizing and bringing together their information, read/write

learners frequently benefit from summarizing key ideas and creating written

outlines or study guides.

Lastly, Tactile/kinesthetic learners prefer to learn via experience—

moving, touching, and doing (active exploration of the world; science projects;

experiments, etc.). They learn best when their bodies and senses are fully

engaged. Kinesthetic learners frequently rely on touch and physical

experiences to absorb and internalize information. They excel in practical,

hands-on activities in which they can manipulate objects directly and

participate in practical uses.

By incorporating the VARK theory into instruction, teachers can design

classes that cater to each of these modalities, especially in language learning.

This allows students to identify their learning styles and optimize their learning
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by focusing on the mode that best suits them, thus improving their academic

performance.

VARK Model is taken from accelerated learning and now appears to be

the most popular model due to its simplicity. While the research has shown a

relationship between modalities and learning styles (Pennsylvania University,

2009), the research has so far been unable to prove whether employing one's

learning style is the best approach to grasp a task or subject. This is probably

because rather than a style, it's more of a preference. Rourke et al. (2002)

found some evidence of strengths and weaknesses associated with different

modalities; it has not been established that the alignment of the instructional

style with the individual learning strength improves their learning abilities. For

example, one study by Constantinou and Baker (2002) demonstrated that

visual presentation through the use of pictures was beneficial for all adults,

including those with both high and low learning preferences for visual images.

Furthermore, it was particularly advantageous for individuals with a strong

preference for verbal communication. According to the VARK model, students

may exhibit a combination of preferred modalities of learning styles,

recognizing that their cognitive preferences are not strictly confined to a single

modality.
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1.5 Conceptual Framework

independent Variable Dependent Variable

A. Demographic profile:

a. Age

b. Gender

c. Year Level
Qualifying Exam Results
VARK MODEL
B. Learning Styles
of the students

a. Unimodal

b. Bimodal

c. Trimodal

Figure 1. Conceptual Framework IV-DV Model of the Study

Figure 1 represents the conceptual framework of the study. The IV-DV

model refers to the Independent Variable-Dependent Variable model, it is

utilized to show the necessary variables and how they connect. The first box

shows the independent variables of the study. Independent variables show

the learning style of the BSA Qualifying Examinees. It will focus on the VARK

Learning model, which includes four dimensions: unimodal, bimodal, trimodal,

quadmodal. The second box shows the dependent variable. The dependent
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variable shows the results of the 2023 qualifying examination of the BS

Accountancy qualifying examinees.

The relationship between variables is denoted by the arrow. A single-

headed arrow pointing from the independent variable to the dependent

variable implies a correlation between one another. The study aims to

determine the relationship between learning styles and results of the

qualifying examination.

1.6 Significance of the Study

This study was intended to help the BSA students of CARD-MRI

Development Institute, Inc. to improve the results of their qualifying exams.

This study aimed to help BSA students in pursuing their careers to become

Certified Public Accountants by providing information that can help them with

passing their qualifying examinations. This study also aimed to provide an

understanding between the learning styles of BSA students and the result of

their qualifying exam for other researchers. The significance of the study also

pertains to the students, parents, teachers, and future researchers who would

benefit from this research.

Specifically, the result of this study would also be helpful to the

following:

Students. The students will be able to determine and improve which learning

style - unimodal, bimodal, trimodal, quadmodal - aligns best with their

individual preferences when it comes to studying, enabling them to improve

the results of their qualifying exam.

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Teachers. The teachers will be able to modify their teaching methods and

learning materials to the most suitable learning style of their students, thereby

facilitating enhanced teaching practices, and improving the effectiveness and

efficiency of their educational delivery.

CMDI Accounting Department. The CMDI Accounting Department will be

able to assess the influence of learning styles on the results of the qualifying

exam, enabling them to provide reviewers and learning materials suitable for

the BSA students and provide aid for the qualifying exam takers.

CMDI Administrators. The CMDI administrators will be able to evaluate the

impact of learning styles on the results of the qualifying exams, allowing them

to recommend approaches that can be used for the improvement of the

accounting department.

Other researchers. The future researchers of this study will be able to use

this as a reference guide to gain a better understanding and added knowledge

regarding the topic itself.

1.7 Scope and Limitations of the Study

The scope of work presented several limitations. First, the study

focused and was limited only to four learning styles and its modalities such as

unimodal, bimodal, trimodal, and quadmodal. It was also limited and

administered to Bachelor of Science in Accountancy students of CARD-MRI

Development Institute, Inc. for the academic year 2022-2023. This study was

further limited to the 2023 Qualifying Examination. The respondents of this

study could not include those students who did not partake in the 2023
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Qualifying Examination. The data gathering was conducted using an online

questionnaire instrument as a survey. Therefore, the information given in the

questionnaire was limited to the understanding and analysis of the subject.

The study only used descriptive and inferential statistics which do not provide

deeper insights or explanations for the observed patterns. This study was

quantitative in nature therefore this focused on measuring and analyzing

numerical data and did not cover the psychological behavior, emotions, social

life, and physical health of the respondents. The short duration restricted the

researchers from observing long-term effects or capturing variations that

could occur over a more extended period. Therefore, the findings of this study

should be interpreted within the context of the limited time frame in which the

research was conducted.

1.8 Definition of Terms

The following are specific fundamental terms found relevant to the study:

ANOVA - A statistical approach used to compare the means of three or more

groups in a complete analysis of variance. ANOVA tests assess the amount of

variation between and within groups to see whether there are any statistically

significant variations in their means (Britannica.com).

Auditory learning - learning in which the person learns through listening. An

auditory learner depends on listening and speaking as a main way of learning.

Also, Auditory learners must be able to hear what is being said to understand

and may have difficulty with instructions that are drawn (Wikipedia.com). In

this study, this is one of the learning styles of students and will be identified

and measured based on self-reported preferences.

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Bimodal- having or relating to two modes (Merriam-Webster). In this study,

bimodal refers to a learning style modality characterized by a predominance

of two of the four learning styles: visual (V), aural (A), read/write (R), and

kinesthetic (K), as identified in the context of the VARK model.

Kinesthetic - relating to a person's awareness of the position and movement

of the parts of the body using sensory organs (proprioceptors) in the muscles

and joints (Oxford Dictionary). In this study, kinesthetic learning will be

examined as a variable that may impact the performance and outcomes of

students.

Learning Style – a student's consistent way of responding to and using

stimuli in the context of learning. Keefe (1979) defines learning styles as the

“composite of characteristic cognitive, affective, and physiological factors that

serve as relatively stable indicators of how a learner perceives, interacts with,

and responds to the learning environment.” Stewart and Felicetti (1992) define

learning styles as those “educational conditions under which a student is most

likely to learn.”

Quadmodal- Sinha et al. (2013) defined quadmodal as having all of the four

preferences. In this study, quadmodal is a learning style that encompasses a

preference for all four primary learning modes: visual (V), aural (A), read/write

(R), and kinesthetic (K).

Qualifying Examination - any examination that one needs to pass to begin

or continue with a course of study (Collins Dictionary). In this study, qualifying

examination refers to the standardized evaluation of students' knowledge,

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abilities, and competencies in a certain academic or professional field in order

for them to continue their course of study.

Reading/writing - This preference is for information displayed as words. Not

surprisingly, many teachers and students have a strong preference for this

mode. Being able to write well and read widely are attributes sought by

employers of graduates. This preference emphasizes text-based input and

output – reading and writing in all its forms but especially manuals, reports,

essays, and assignments. People who prefer this modality are often addicted

to PowerPoint, the Internet, lists, diaries, dictionaries, thesauri, quotations,

and words. In this study, reading/writing learning will be examined as a

variable that may impact the performance and outcomes of students.

Trimodal- having three modes (Collins Dictionary). In this study, "trimodal"

refers to a learning style encompassing three predominant learning style

among the four identified in the VARK model: visual (V), aural (A), read/write

(R), and kinesthetic (K).

Unimodal- having a single mode (Merriam Webster). In this study, unimodal

learning style is defined as a preference for a single mode of learning, such as

visual (V), aural (A), reading and writing (R), or kinesthetic (K).

Visual - referred to as the spatial learning style, is a way of learning in which

information is associated with images. This learning style requires that

learners first see what they are expected to know (study.com). In this study,

visual is one of the learning styles and will be used to identify and categorize

participants based on their preferred learning style and examine its impact on

their performance in qualifying examinations.

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VARK Model - The VARK learning style model introduced by Fleming

includes a questionnaire that identifies a person's sensory modality

preference in learning. In this study, this model classifies students into four

different learning modes: unimodal, bimodal, trimodal, and quadmodal.

CHAPTER 2

Review of Literature and Studies

The vast differences in learning styles among students have a

significant impact on their academic success and the results of their qualifying

exams. Qualifying exams determine if students are competent and prepared

to continue their academic courses. Numerous studies demonstrate that

students who are aware of their preferred learning styles perform better

academically and on qualifying exams.

This section contains studies and literature on the Fleming-Mills VARK

Model, learning styles, and qualifying exams. These materials were gathered

from theses and dissertations, online resources, and other unpublished

materials that provided the researchers with an in-depth analysis of the topic

and the essential background knowledge to pursue this study.

2.1 VARK Model

Fleming & Mills (1992) developed The VARK Learning Style model in

1992. According to their sensory modalities, the VARK model categorizes

students, illuminating how they select to process information that is offered to

them (Bracci et al.,2019; Fleming & Mills, 1992). Students can use the VARK
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website to complete the VARK Questionnaire if they are unsure of their

learning style or just want to learn more about it.

Four categories can be used to categorize the VARK model: 1) Visual

(V). Students who learn best visually learn best by observing (CO Nj et al.,

2019).

Media like presentations, instructional videos on YouTube, and others

help this learner study the most efficiently; 2) Auditory (A). Students with an

auditory learning style tend to learn through listening to information (Liew et

al., 2019). Generally, those who learn best in this way do so through talking

with others and listening to voice recordings; 3) reading and writing (R).

Reading and writing pupils are those who are most adept at processing

knowledge in writing or through tables (Husmann & Loughlin, 2019). This sort

of student typically enjoys reviewing subjects and uses books or summaries

as their preferred method of gathering information and disseminating it

(Shahen et al., 2020); 4) Kinesthetic (K). Pei-Xin (2016) and Albeta et al.

(2021) describe a kinesthetic learner as someone who actively moves while

learning or learns via hands-on experience.

The VARK model has a good impact that is obvious in addition to being

highly rated by its users, especially for those working in education. The study

by Hussain (2017), one of these beneficial effects, which discovered that

figuring out a student's learning style can help students or lecturers decide on

efficient and methodical approaches to learning. As a result, the researcher

thinks that the VARK model contributes to the development of this study and

becomes the primary justification for using the VARK model.

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2.1.1 VARK Learning Styles Towards Academic Performance Among

Students of Private University in Selangor

According to the study's findings, none of the undergraduate students

were bimodal learners; instead, they were all thought to be unimodal learners.

The Kinesthetic (K) kind of learning style had the highest proportion of

students. While students with low achievement are more likely to use the

Read/Write (R) learning style, the majority of high achiever respondents

chose the Kinesthetic (K) learning style. Additionally, male students preferred

the Kinesthetic (K) learning style, whereas female students chose the Visual

(V) learning style more. Additionally, compared to students in the pure

scientific cluster, who are more inclined to the Read/Write (R) learning style,

students in the social science cluster are more likely to favor an aural (A)

learning style. These findings suggest that there is no set pattern in the

preferred learning preferences of Selangor students attending private

institutions. The results of this study also show that students' preferences for

the visual (V) and kinesthetic (K) learning styles have a favorable and

significant impact on their academic performance at the private institution in

Selangor. The "Meshing Hypothesis," which holds that learning goals may be

highly realized if learning is matched with the learner's dominant learning

style, may be related to the study's overall findings (Sankey et al., 2012). The

Meshing Theory, according to Pashler et al. (2008), was not always accurate

because undergraduate students were not always exposed to several learning

styles for the same subject. To best empower and benefit the students,

various disciplines require various learning approaches and instructions

(Pashler et al., 2008). The results of this study suggest that lecturers working
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in the sector cannot employ a single curriculum to teach social science and

pure scientific students from various backgrounds. Activities that combine

teaching and learning will improve the educational experience for students

from a variety of backgrounds, but these activities must be specifically

designed for each course and institution. The fact that the majority of students

were unimodal learners also suggests that the instructors 10 may attempt to

promote a wider range of learning techniques in the future. Information recall

may be improved via multisensory learning.

2.1.2 The Relationship Between the VARK Learning Styles and

Academic Achievement in Dental Students

Both strong and weak students choose the reading-writing model as

their preferred method of learning. The majority of unimodal students—who

actually preferred the same learning styles—were found among both good

and weak students. Academic achievement and the variety and number of

learning styles were not shown to be significantly correlated. It is advised that

additional research be done with larger sample sizes at various dental

schools. In the current study, unimodality and a dominant learning style were

found in 42% of excellent students and 47.2% of their weaker classmates. But

in studies by Moshabab (2016) and Al-Saud (2013) in Saudi Arabia, Murphy

et al (2004) in the USA, and Tantawi (2009) in Egypt, the predominant

learning style of most dental students was multimodal,20-22 which is not in

line with the result of the current study. Differences in the personal traits of the

researched subjects and the style of instruction used by college lecturers may

be the causes of disagreement between the results of the current study and
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the studies listed before. The findings revealed no conclusive link between

academic success and learning style. However, Samarakoon et al (2013) in

Sri Lanka, Habibpour et al (2016) and Panahi et al (2012) in Iran, as well as

Almigbal et al (2015) in Saudi Arabia, Dobson et al (2010) and Dobson et al

(2009) in the USA (2014), Urva et al in India (2014), and Mlambo et al (2011)

in Jamaica reported a significant relationship between learning style and

academic achievement in students.

2.2 Learning Styles

To determine how individuals learn best, learning styles are a widely

used concept in psychology and education (Cherry, 2023). It is the students'

innate method of learning. According to Ariastuti and Wahyudin (2002), it is

also linked to a person's ability, both cognitively and psychologically, to adapt

to their environment of contact and learning. Every student learns uniquely

from the next, and they typically choose their preferred learning style (Salam

et al., 2020). According to the preceding idea, learning style refers to a

person's preferred means of absorbing, comprehending, storing, and

processing information. The effectiveness and efficiency of one's learning can

be improved by being aware of one's preferred learning style (Li, LX et al.,

2018). This can also reduce the amount of time spent learning.

As hence, it is clear that each person's learning style is distinct

because everyone has a variety of ways to continuously receive information

(C Nj et al., 2017). Understanding and recognizing each person's learning

style can help a number of parties achieve their objectives more effectively

and efficiently and produce better results (Pei-xin, 2016). Felman, J.

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According to et al. (2015), this is one of the most crucial learner behaviors that

must be considered when providing tailored learning tools. The students

themselves are one of the parties who gain from the identification of pupils'

learning preferences. Students can have a better learning process, according

to Sadeghi et al.'s (2012) explanation, if they can choose the learning style

that will work best for them.

2.2.1 Visual

Those who are regarded as visual learners favor picturing and seeing

the material they are learning (Julie VanderLugt, 2023). The effectiveness of

the course is increased and learning abilities are supported by giving students

more space for visual materials like photos, videos, and movies (Andal &

Hermosa, 2023). Visual learners rely on their eyes to absorb information, and

the term "visual learning style" refers to a predilection for learning by vision.

There are several traits of the student's visual learning style; they are more

likely to remember the information when it is presented visually (Syam, 2020).

According to Sababuddin, (2018), the visually impaired student favors writing

down facts for later reference in the classroom. (Gambill, Sr., 2017).

According to several studies, the brain processes visual formats for 75% of all

the information it receives. (Jamal Raiyn, 2016). Aisami (2014), claimed that a

substantial body of research suggests that visual signals improve our ability to

retrieve and remember information. Diagrams, maps, and visuals appeal to

those who learn best visually. According to Prithishkumar IJ & Michael S A.

(2014) & Gappi, 2013, images, detailed graphics, films, and other visual

materials are used to teach visual learners. Their preferred method of

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representing printed information is through the use of symbolic tools like

arrows, flowcharts, graphs, models, and hierarchies. According to

Aisami(2014), the retention and learning efficiency of the target learners have

been shown to increase when using visuals in the context of the instructional

system design (ISD) methodology. Additionally, it has been discovered that

kids learn concepts more effectively and develop their critical and creative

thinking when concepts are visualized and the incentive to learn is present.

People with learning difficulties, such as those who have agenesis of the

corpus callosum, have also found this strategy to be quite successful.

2.2.2 Auditory

Hearing knowledge can help students with auditory learning styles

comprehend it better. They typically have good direction-following skills, can

focus better with background music playing, and repeat everything they hear

to make sure they fully comprehend it. Students who prefer auditory learning

must listen carefully in order to learn. (Rahmi, S. et al., 2023). According to

Michael Feder (2022), The greatest way to retain information for an aural (or

auditory) learner is through oral communication using words and sounds.

Comparatively speaking to the peaceful seclusion of a library, group

discussions and lectures are the purviews of auditory learners. He added that

participation in the class is essential for the success of auditory learners.

Lincoln Land Community College (2021) stated that auditory learners discuss

what to do and the benefits and drawbacks of a situation. They use their

voice’s loudness, pitch, and tone to convey emotion. They appreciate hearing

what is being said, yet they are eager to speak. They often have lengthy,
 25

pointless descriptions. They enjoy speaking and hearing others speak. While

they frequently forget faces and are quickly distracted by stimuli, they

frequently remember names. They appreciate reading plays and dialogue but

loathe reading in-depth accounts and descriptions. Oral instructions from the

teacher or the student themself are beneficial for auditory learners. They like

to hear knowledge or repeat it out, and they gain from aural repetition.

Standford Global (2020) pointed out that listening is a key component

of auditory learning. These talkative students enjoy engaging in discussion

and detest long periods of stillness. They are easily sidetracked, making it

challenging to keep their interest if they aren't contributing to the discussion or

presentation. Listening to music while working or studying is preferred by

auditory learners. According to, Western Governors University (2020);

Gambill, Sr. (2017), Auditory learning means that a student learns most

effectively by listening. Fleming (2020) said that a number of the most

attentive and engaged students in any classroom would be auditory learners.

She also lists some of the qualities that auditory learners have that will help

them succeed, like their propensity for speaking up in class, their confidence

in their ability to solve hard issues aloud, and their skill at effectively

expressing concepts in words. Students with auditory learning preferences

can learn more quickly by participating in verbal discussions and paying

attention to what their teachers say (Malik, 2019). Students who study through

auditory means depend on their hearing aids to facilitate their learning (Ulfa,

2017). Kayalar(2017) thinks that reports about the outstanding listening skills

of auditory learners. In addition to preferring to listen to reading or writing,

auditory learners have the ability to learn information by hearing (Kayalar &
 26

Kayalar, 2017). In other words, a student with this sort of learning style must

listen to the source of information directly in order to be able to recall and

grasp particular facts (Ginting, 2017).

2.2.3 Reading/Writing

According to Bay Atlantic University (2022), learners who can read and

write depend on reading for comprehension and education. Since they are

more accustomed to reading written words, they could have trouble

understanding information offered to them through other methods, such as

lectures or graphics. Words are the finest medium for learning for them.

These learners could exhibit themselves as ardent readers or note-takers who

take copious notes and synthesize complex ideas into writing (Cherry,2020).

By posting on discussion boards in your classes, reading from your textbooks

or notes, and taking down definitions, you may make the most of this learning

approach. Often, in order to understand and remember new material, reading

and writing students find it helpful to write down topics more than once

(Southwestern College, 2020). Since a large portion of the traditional

educational system tends to be centered on writing essays, doing research,

and reading books, this learning style is probably the easiest to

accommodate. Remember to provide these pupils ample opportunity and time

to write down their thoughts as well as ample time to read and absorb

knowledge from the written word (Malvik,2020).

This learning style's development of individual study and promotion of

self-sufficiency is one of its greatest advantages. There are no limits to the

accomplishments these word enthusiasts can make once they realize how
 27

much more they can learn through reading and investigation. These learners

benefit from independent learning so they can go at their own speed. Having

the option to read ahead, for instance, encourages students to believe in their

own talents and provides them with the chance to explore more deeply

interesting subjects (Promethean, 2020).

A person with this learning style concentrates on reading or taking

notes. To remember specific information, reading or writing is preferred. The

ability to recognize logical, deductive relationships, such as the traditional

outline form, is greatly relied upon by individuals with this type of learning

style. They can easily spot patterns and flow in a well-designed lecture or

textbook (Ginting, 2017).

Jeeson & Limbrick (2014) showed that success in reading is influenced

by early literacy inventiveness. Reading and writing competency were found

to be moderate to strongly correlated in a study including 505 children who

used the reading recovery technique, highlighting the influence of reading

recovery in both reading and writing. These findings supported the idea that

reading literacy must be developed from an early age.

College lectures have always been designed for students who learn

best via reading and writing; these students can take notes in most sessions

and will benefit from reading them as a study strategy (Vacarella, 2013).

Reading textbooks, articles, handouts, and notes as their primary source of

information is an old-fashioned learning technique that works well for students

who can read and write (Community College of Rode Island, 2012;

WordPress, n.d). Additionally, they adore using dictionaries and

 28

encyclopedias as learning resources. Rewriting and silently reading notes

over and over again will help them as well (Community College of Rhode

Island, 2012).

2.2.4 Kinesthetics

A kinesthetic method of teaching may involve a teacher patting a child's

hand, the feeling of the touch of an instrument under the finger, games and

dances educating the learner on a specific topic. It can be summed up as

being "actively involved by touching the stimulus or responding by

moving...physical involvement...'hands on' experiences." Based on these

illustrations, the student who favors this method of learning needs a lesson

teacher or activities that clarify and give students a way to have a hands-on

experience (Julie VanderLugt, 2023).

If students with kinesthetic learning styles interact or directly

experience the world around them, their learning will be more effective. They

gain more from active participation than from merely listening to a lecture or

reading a book. They enjoy performing actions that help them recall

information, such as "dialing" a phone number on their cell phone, to achieve

this. Students that learn kinesthetically feel more at ease touching and acting

out concepts (Rahmi, S. et al., 2023). According to the study of Mariana et.

al., (2023), it is more challenging for students to obtain great academic

accomplishments the higher their kinesthetic intelligence.

They will say things like "let me try," "how do you feel?" and similar

expressions. They will learn how to do new work to the best of their ability by

getting started and doing it themselves. These are the experimenters and
 29

hands-on learners who never read the directions before doing something

(Fadzillah et al., 2021). The ability to dive right helps the kinesthetic learner

learn best. These students find playing out scenarios, performing tasks, or

engaging in other practical activities to be fun ways to learn. It may be

beneficial for kinesthetic learner who is majoring in business to apply topics

learned in class to their present place of employment (Southwestern College,

2020). Cherry (2020) emphasized that these pupils learn best by doing things

themselves and that they are hands-on learners. People with kinesthetic

learning styles typically need other people to touch them in order to remember

information (Ginting, 2017).

Kinesthetic learners favor practical application, hands-on learning,

using models, and real-world experience. They favor applying touch,

movement, and contact to their learning environment and prefer experiential

learning. Even in an atmosphere where there is a lot of visual stimulation, they

despise just listening; often, kinesthetic students are inactive in a classroom

setting (Prithishkumar IJ & Michael S A., 2014). They practice what they are

learning. Real-world situations and experiential learning aid in memory.

College courses that play to the talents of kinesthetic learners include acting,

sports, and scientific laboratories (Florida State University, 2013). They value

real-world examples from instructors, and they favor active learning

techniques. The fact that information is typically not delivered in a way that

matches the learning styles of predominantly kinesthetic learners can make

them appear slow (Community College of Rhode Island, 2012).

2.3 QUALIFYING EXAM

 30

There are different types of retention policies; it may be a required

minimum grade for the major subjects or a qualifying exam. According to

Rutgers Business School (2023), determining whether a student has attained

sufficient mastery of their major topic to merit entry to candidacy is the goal of

the qualifying exam. Full-time students are required to take their qualifying

exam after two years of coursework. A student has one semester to repeat an

exam after failing it the first time in order to pass. No third attempt is allowed

for a student who fails the program a second time. According to Weaver et.

al., (2023), To be eligible to take the written Vascular Certifying Examination

(VCE), one must pass the Vascular Qualifying Examination (VQE). You are

qualified to take and pass the Licensure Examination for Certified Public

Accountants if you pass the qualifying exams in college, just like the qualifying

examination for accountancy students. This refers to a series of tests given by

the Accountancy Department in between academic years for the purposes of

promotions and exclusions (City College of Angeles, 2022).

According to Encio, H. (2022), to determine who will be eligible for the

BS Accountancy Program, a qualifying examination that mimics the actual

board procedures and standards is administered at the conclusion of the third

year. This is followed by zero transformation. Additionally, the importance of

parental support on students' academic performance is discussed, along with

the successful passers and their parents. The purpose of this is to make

parents aware of the challenges associated with taking licensing exams. The

college anticipates that this course of action will have the effect of

encouraging parents to help their kids balance schoolwork and household

responsibilities.
 31

According to Bouchrika, I. (2022) It should be mentioned that

preparation for the examination and similar requirements takes a variety of

effort throughout the entire semester. Entire coursework cannot be squeezed

into a single exhausting all-nighter. Conversely this leads to disappointing

outcomes. Exam strategies won't help you much if you are not typically

prepared. The study of Cammayo & Gonzales (2022) discovered that

motivation, study habits, and academic performance were all highly predictive

of passing the qualifying exam.

According to Holy Cross College (2022), before the commencement of

the new academic year in 2022–2023, third-year applicants take qualifying

exams. The purpose of the test is to evaluate the student's knowledge and

readiness for further study. It assesses the effectiveness of the faculty

members in presenting the subjects and classes. Written, oral, or a

combination of both formats are all acceptable for QE. Written QEs may be

timed, open-ended, or in closed- or open-book formats, and they may consist

of alternatives including on-site exams, take-home tests, written reports, and

research projects (Mclaughlin, 2022).

Accounting Archives (2021) mentioned in his vlog that one of the

purposes of the qualifying exam is to have a quality check on those students

who passed the accounting topic each semester. This is true of schools that

provide accountancy programs. Rodgers, Ph.D(2021) gave some advice on

how to prepare for the qualifying exam: first, write every day; second,

compose practice questions; third, take study breaks; fourth, set modest,

attainable goals; fifth, enlist others; and lastly, concentrate on what you
 32

already know. Studying the material from the disciplines the student chose to

take from the previous semester is a vital factor in passing the qualifying

exam (Accounting Archives, 2021). Since qualifying tests include a wider and

wider range of topics, they may gradually be regarded as comprehensive.

These tests equip aspiring CPAs with the skills necessary to select from a

range of professions (Salcedo et al., 2021).

Myers, R. (2021) provided some advice on how to ace the qualifying

exam. One of them is to give yourself enough time to plan, gather information,

and begin writing your proposal as soon as you can. To fully understand all

the background and general material you will need, give yourself a dedicated

study period of a month to two before the exam. Get your books ready since

there is nothing better than isolating oneself in a library with a book and a

spiral notebook. Your knowledge will be evaluated based on its depth and

breadth, so the more you know, the better. Get your lead researcher involved.

Ask your PI to quiz you on the topic you presented during your proposal

discussion so you can improve it.

Overall, 'agree' is the mean score for the qualifying examination. This

suggests that there is still room for improvement in the way exam questions

are written for the qualifying exams. Specifically for Practical Accounting Part

1, Practical Accounting Part 2, and Taxation Subjects, this can be achieved by

concentrating on complete exam preparation rather than exceptionally

challenging exams (Salcedo et al., 2021). Exams give all teachers a chance

to evaluate their pupils' mental aptitude and help them with any weaknesses.

In turn, this encourages students to act and think in a manner that is

 33

appropriate. It not only offers a platform to add "ability," subtract "failure," and

multiply "success," but it also opens the door for a better personality,

improving communication, logistics, scientific, and mathematical thinking skills

(Balasubramanian, V. 2021).

Stephen, L. (2019) remarked that the main problems with the majority

of qualifying examinations are their rigidity and the length of the process. It is

a waste of time to put a lot of effort into grades and performance in areas that

are largely irrelevant to growth and development. Even when the teachings

are beneficial, forcing you to memorize lectures before you can be referred to

as a glorified "Ph.D. candidate" amounts to little more than academic hazing.

After tests, if a student decides to leave the Ph.D. program, they will typically

need to take an additional semester or two to undertake the necessary

research for a master's degree. Consider this carefully: the time and effort

required to earn a Ph.D. is in no way close to being enough to complete a

master's degree. This is because the criteria frequently work more as a

deterrent than as a facilitator of fruitful study.

Tests and assessments are used to reflect students' achievement and

distinguish proficient students from amateurs, which is an important goal of

these tools. This is helpful for grouping kids based on aptitude and capacity.

(Talib et al. 2018). The Commission on Higher Education, which is regarded

as the main regulatory agency for both public and private higher education

schools, is supported by qualifying tests to improve the requirements for the

Bachelor of Science in Accountancy program, which should be suitably

difficult. For this reason, it has established a retention policy requiring BSA-
 34

offering colleges and universities to maintain a strict admissions procedure

(FindUniversity.ph, 2016). This aids the commission in raising the

requirements of the BSA curriculum so that the pupils will study harder.

According to an article posted by India Today (2020), along with the

uncertainty of the scenario, exam-takers can suffer exam anxiety, which can

interfere with their ability to focus while studying. Exam anxiety can be divided

into two categories: rational anxiety, which results from poor study techniques,

and irrational anxiety, which happens when a student is anxious about taking

a test. They identified students with high and low anxiety levels; those with

high anxiety responded quickly to stressors while those with low anxiety were

slightly anxious about an upcoming exam but remained focused while

studying (Grove, 2016).

There are methods for reducing the student's worry and anxiety when

they are taking the QE. One strategy for reducing the anxiety brought on by

"unknowns" in QEs is to give students practice QEs (Wilson et al., 2018).

Utilizing a model of external mentorship is another strategy for providing

support. (Williams et al., 2017). Students believed that social support from a

nationwide network was crucial for managing the stress of QEs and effectively

preparing for them, so this strategy includes it.

According to CHED CMO No. 27 (2017), The requirements for

admission to the BSA program should be sufficiently stringent and difficult.

While each school has its own requirements, one thing they all have in

common is that the student must score above average on their college

entrance exam, or at least at the level that the school has specified.
 35

According to the study of Perez, C. (2015), a retention strategy was

developed by the College of Business and Accountancy at Lyceum

Philippines- Laguna; the program requires passing a qualifying exam at each

level before moving on to the next. There are three qualifying tests in total for

the curriculum, and after the zero transition, each one will mimic real board

procedures and requirements. The outcome of the Certificate Public

Accountant Licensure Examination would serve as a gauge of the policy's

efficacy.

Arganda, Ducut, and Andal's (2014) mentioned that investigation

common issues with qualification examinees include a lack of effective habits,

trouble speaking clearly and audibly, difficulty understanding the difficulties,

and a lack of study time.

Qualifying exams serve three purposes: first, they support the

established curriculum; second, they eliminate bias and are more independent

because they are departmentalized, resulting in a uniform exam given to

examinees; and third, the results of qualifying exams serve as a strong

benchmark for how students performed before taking the board examination

and starting their careers (Ricketts and Archer,2008). Due to their preparation

from qualifying examinations taken during their college years, the students

won't need to make many adjustments when they sit for the actual board

exam. Students who pass the qualifying exam will also be able to show that

they possess the information, understanding, attitude, and abilities necessary

to pass the CPA licensure exam. (International Assembly for Collegiate

Business Education).
 36

2.4 The Relationship Between Learning Style and Academic

Achievement

Academic achievement and learning styles in learners have been the

subject of prior research. For example, Kruck et al (2022) discovered that

learning style has an impact on academic accomplishment. Despite the fact

that this is the case, it should be remembered that different studies may find

different effects of learning style on academic accomplishment. For example,

Albeta et al. (2021) discovered that aural learning methods perform better

than visual and kinesthetic learning approaches. Compared to Zain et al.

(2019), based on their study of students in Selangor, they came to the

conclusion that kinesthetic learners were the ones who achieved excellent

academic marks. Differences in the external elements that influence students'

learning styles, such as location, the learning environment, the features of the

research subject itself, and many other factors, are most likely to be the cause

of the varied outcomes. Consider the fact that numerous research has

indicated that the influence of students' learning styles is negligible (Feng et

al., 2019) or even has no effect on how well they succeed in school (Liew et

al., 2019; Omar et al., 2015). Due to the various extrinsic circumstances that

have an impact on the learning styles of the students who are the focus of this

study, the findings of earlier studies are equivocal and cannot be directly

applied to this research. The aforementioned claim has encouraged the

study's researchers to look into the influence of learning style on academic

accomplishment, particularly among accounting students.

 37

2.5 The Impact of Learning Style and Learning Strategy on Accounting

Academic Achievement

According to the study of Marina et al. (2023), academic success for

accounting students is negatively impacted by their kinesthetic (K) learning

style, demonstrating that the more kinesthetically intelligent a student is, the

harder it is for them to succeed academically. It also demonstrates how

learning method affects academic success for accounting students favorably,

demonstrating how selecting the best learning strategy can enhance

academic success for accounting students. Despite those findings, the

researchers strongly advise repeating this research topic in other departments

or universities. This study was unable to establish a causal relationship

between learning style and the learning strategy used by accounting students,

which means that any learning style that an accounting student may have has

no bearing on that decision. It led to the possibility that a variety of outside

factors, including the population and sample size, the students' chosen fields

of study, the classroom environment, and several other things, could have an

impact on the findings of the study. The results of this study are not definitive,

and it is possible that they could differ if they were applied to different

research subjects, as shown in the previous sentence. Replicating this study

is necessary for a number of reasons, including the fact that it is a fresh and

original area of study because so few studies have looked at how learning

strategy and style affect academic achievement in Indonesia during the era of

online learning. A thorough analysis of this subject, in the opinion of the

study's researchers, might potentially be very beneficial for the field of

education.
 38

2.6 Synthesis

The VARK Model, created by Fleming and Mills in 1992, divides

students into groups according to their preferred learning styles and sensory

modalities. It divides students into four groups based on how they learn best:

visual, auditory, reading/writing, and kinesthetic. Reading/writing learners

digest information through reading and writing, visual learners prefer to learn

by seeing, auditory learners learn best through hearing, and kinesthetic

learners learn best through hands-on activities and movement. The VARK

Model has been well appreciated in the educational community since it makes

it possible to detect students' learning preferences and create more efficient

teaching strategies. Learning results have been proven to be improved when

instructional approaches are matched to a student's learning preferences.

Assessments used to determine a student's readiness for further study,

admission into candidacy, or qualification for professional certifications are

known as qualifying exams. These tests assess a student's understanding

and command of key concepts, and they frequently follow actual board norms

and processes. The format of qualifying exams can be written, oral, or a

combination of both. They may also include timed or open-ended questions,

on-site exams, take-home tests, written reports, or research projects. The

tests are used as a quality control measure to make sure that students

achieve the criteria necessary for their specific vocations.

Academic performance, study habits, motivation, and preparation all

have an impact on passing qualifying tests. Instead of depending on last-

minute cramming, it is crucial for students to participate in thorough exam

 39

preparation throughout the semester. The ability of parents to encourage their

children in their academic endeavors and to be aware of the difficulties of

licensing tests are other important factors. Exam anxiety can be reduced, and

essential help can be provided through strategies like practice exams and

social support systems.

The link between learning preferences and academic success is not

always clear-cut and might change depending on the demographic and

circumstances. While some studies have found no significant effect, others

have discovered benefits to aligning teaching approaches with learners'

preferred learning styles. There have been varying degrees of investigations

into how learning styles affect academic performance in particular subjects

like accounting. To fully comprehend the relationship between learning styles,

learning strategies, and academic accomplishment, more study and

replication of studies in other situations are required.

 40

CHAPTER 3

RESEARCH METHODOLOGY

This research study was conducted based on methodology. This

methodology played an important role in implementing this research study

accordingly. This chapter describes the research design, population and

sampling, research locale, variables of the study, data collection procedures,

instrumentation and data sources, and statistical treatment of data to be used.

3.1 Research Design

Quantitative research was used to collect and analyze numerical data.

This research attempted to use descriptive research. Descriptive research

involves collecting numerical data to answer questions about the current

status of the research subjects. According to the Center for Innovation in

 41

Research and Teaching (2014), descriptive research is designed to illustrate

the situation or topics and it will help to gather quantifiable data that can be

used in statistical analysis of a particular phenomenon. Inferential statistics is

used to make predictions about the population using a sample, such as

hypothesis testing and ANOVA, to test the relationship between learning style

and qualifying examination of Accountancy. So, for this study, four groups

were formed namely unimodal learners, bimodal learners, trimodal learners,

and quadmodal learners. Each learning style was chosen by the student,

which learning styles do have a relation with qualifying examination

performance.

3. 2 Research Locale

The study was conducted at CARD-MRI Development Institute Inc., of

Tranca, Bay, Laguna. The respondents were surveyed via an online platform,

specifically Google Forms and the VARK Questionnaire Website. The

researchers chose the place of implementation because it gave the

information that was needed in the study.

3.3 Variables of the study

The variables of the study are the modalities of learning styles of the

students: Unimodal, Bimodal, Trimodal, and Quadmodal, and the result of the

2023 qualifying examination. The independent variables are the learning

 42

styles of the students: Unimodal, Bimodal, Trimodal, and Quadmodal while

the dependent variable is the result of the qualifying examination.

3.4 Population and Sampling

The target population of this study was the BSA students of CARD-MRI

Development Institute, Inc. who have taken the 2023 qualifying examination.

The demographic profile of the respondents is age, gender, and year level.

The target respondents of the study were the best to provide the researchers

with the information needed to answer the research questions of the study

and are directly related to the study because they are subjected to different

learning styles and take the qualifying examination. The total number of BSA

students who took the 2023 qualifying exam is 84. To accurately represent the

entire population, the researchers used the entire population of 84 students

but only 83, or 98.81% were able to answer the online questionnaire.

3.5 Data Gathering Procedure

The researchers began thinking and searching about the problem to

select the best title for the study. A proposed title was initially submitted but

was revised based on the feedback of the research adviser. The concept

paper for the study was developed and approved by the research adviser.

The researchers commenced the composition of Chapters 1 to 3 of the thesis.

A Google form was created with the official website of the VARK for the

purpose of gathering the necessary data from the qualifying examination

takers of 2023. The finalized version of Chapters 1 to 3 were submitted to the

research adviser.
 43

A formal letter was sent to VARK via email (contact@VARK-

learn.com), seeking permission to utilize copyrighted materials owned by

VARK and subsequently, they responded affirmatively, granting the requested

permission. Simultaneously, a letter of request was submitted to the Associate

Dean of Accountancy, asking for information pertaining to the list of qualifying

examination takers undertaking the Bachelor of Science in Accountancy

(BSA) program for the academic year 2022-2023. On the same day, the

researchers completed the VARK Copyright Permission Form

(https://varklearn.com/contact/copyright-permission-form/) as required by

VARK-Learn Limited, vark-learn.com and the copyright permission was

approved.

The researchers conducted an online survey questionnaire via Google

Form for the BSA students who underwent the 2023 qualifying exam to collect

data about their information, preferred learning styles, and consent in regards

to releasing their qualifying exam results and scores. This research utilized

the VARK Questionnaire to identify participants' preferred learning styles.

Adhering to VARK's guidelines, the analysis employed established learning

preference categories (Visual, Aural, Read/Write, Kinesthetic) to provide

participants with a clear understanding of their unique learning needs. Upon

completing the questionnaire, participants' results were instantly generated

and displayed on the VARK Learning Style website. This included the overall

learning style (e.g., Visual) and individual scores for each category (e.g., V=7,

A=12, R=13, K=6). Additionally, individual results were shared with each

participant to promote transparency and foster their understanding of their

own learning preferences. The researchers engaged in consultations with

 44

their respective research advisers to discuss the methodology employed in

the data collection process.

Upon obtaining the list of qualifying exam takers who have provided

explicit consent for the release of their exam results and scores, the

researchers proceeded to formally submit a request letter to the Dean of

Accountancy. This letter was intended to solicit the results of the qualifying

exam conducted in the year 2023. Eventually, the researchers received the

qualifying exam results for the Bachelor of Science in Accountancy (BSA)

program for the academic year 2023-2024.

3.6 Instrumentation and data sources

The researchers used an adopted survey questionnaire as the

instrument for gathering data. A closed-ended survey question provides

respondents with a fixed number of responses from which to choose an

answer.

The researchers used the VARK Questionnaire-scoring chart in the

official website of the VARK (https://vark-learn.com/the-vark-questionnaire/) to

identify the learning styles of the students. There are sixteen statements and

four choices each that best explain the preferred learning styles of the

students. Each choice indicates whether the learning style of the student is

unimodal, bimodal, trimodal, and quadmodal.

3.7 Statistical Treatment of the Data

Differences in learning styles have a significant impact on the way

students learn. Educational institutions need to comprehend how learning

 45

styles affect the results of qualifying exams to develop efficient teaching

methods and offer individualized learning experiences. In this study, we'll look

at how learning styles affect how well Bachelor of Science in Accounting

(BSA) students performed on the qualifying exam. The weighted mean,

average mean, percentage, and ANOVA is the most familiar among the

measures. The profile of the subject of this study will be determined by getting

the data or the information through a survey questionnaire and on their

general average.

Sub 2. The weighted mean is used to determine the expected outcome

where each outcome shows a different result from the weighted mean.

Weighted Mean =

where WM= Weighted Mean

∑= Summation Symbol

l w= the weight

x= the value

Subs 1, 2 and 3. Percentage of the respondent’s demographic profile

Percentage

P = F/N × 100

P= percentage

F= frequency

N= no. of total respondents

 46

Sub 5. ANOVA was used to evaluate the data and to determine the

relationship between independent and dependent variables. We can evaluate

the statistical significance of differences in mean exam scores across various

learning style categories.

ANOVA

Chapter 4

RESULTS AND DISCUSSION

This chapter presents the data gathered, the results of the statistical

analysis done, and the interpretation of the findings. These are presented in

tabular form following the sequence of the specific research problem

regarding Learning Styles and their influence on the qualifying examination

results.
 47

4.1 Demographic Profile of the Respondents

4.1.1 Age of the Respondents

Table 1. Frequency Distribution of Age of the Respondents

AGE FREQUENCY PERCENTAGE

18 years old 2 2.41%

19 years old 21 25.30%

20 years old 25 30.12%

21 years old 17 20.48%

What is the
22 years old 7 8.43%

23 years old 4 4.82%

25 years old 2 2.41%

26 years old 3 3.61%

35 years old 1 1.21%

40 years old 1 1.21%

Total 83 100%

demographic profile of the respondents in terms of Age?

As shown in Table 1, a total of 83 BSA students were surveyed. The

majority of those who responded were 20 years old (30.12%). The youngest

respondent was 18 years old, while the oldest was 40 years old. The data is in

line with the result of a study conducted by the Commission on Higher

Education (CHED) in 2019, which discovered that the average age of tertiary

students in the Philippines is 20.4 years old and that 60.6% of them are

between the ages of 18 and 21. The majority of tertiary students in the

Philippines fall within the 18–21 age range due to several factors. Firstly, the

country's 10-year basic education system leads students to complete high

 48

school around the age of 17. Many students opt for a gap year or more

between high school and college, engaging in activities such as work because

of limited financial resources, travel, or preparation for college entrance

exams. As a result, they may take longer to complete their degree.

4.1.2 Gender of the Respondents

Figure 2. Frequency Distribution of Gender of the Respondents

What is the demographic profile of the respondents in terms of Gender?

The distribution of the respondents according to gender can be

observed in the table above. There were 61 (73.49%) female students while

22 (26.51%) male students. Therefore, the majority of the respondents were

female. This is consistent with the findings from the 2017 study "Gender

Differences in Accounting Education and the Workplace" conducted by the

American Institute of Certified Public Accountants, which revealed that women

constitute 62% of accounting students and 51% of accounting professionals.

According to the study entitled “Causes of Gender Differences in Accounting

Performance: Student’s Perspective” conducted by Bagamery, Lasik, and

 49

Nixon in 2005, this tendency could be attributed to the fact that female

accounting students exhibit a higher likelihood of attending classes, seeking

guidance from instructors, participating in class discussions, and attributing

their success in accounting to their personal hard work and effort.

4.1.3 Year Level of the Respondents

Table 2. Frequency Distribution of Year Level of the Respondents

YEAR LEVEL FREQUENCY PERCENTAGE

4th Year 21 25.30%

3rd Year 22 26.51%

2nd Year 40 48.19%

TOTAL 83 100%

What is the demographic profile of the respondents in terms of Year Level?

As shown in the table, BSA 2 nd year students had the most responses

to the questionnaire, 48.19% or 39 responses, followed by BSA 3 rd year

students with 22 responses (26.51%), and the BSA 4 th year students with 21

responses (25.30%).

4.2 Learning styles: unimodal, bimodal, trimodal, and quadmodal

Table 3. Different Learning Styles of the Respondents

Modalities Frequency Percentage

Unimodal 29 34.94%

Bimodal 15 18.07%

Trimodal 8 9.64%
 50

Quad Modal 31 37.35%

Total 83 100%

As illustrated in Table 3, it is evident that the predominant learning style

among the Bachelor of Science in Accountancy (BSA) students who

underwent the 2023 qualifying examination was Quad Modal (VARK),

encompassing 31 students, or 37.35%. Conversely, the least prevalent

learning style identified was trimodal, comprising 8 students, or 9.64%. This

findings is similar to a previous study conducted by Paiboonsithiwong in 2016

that showed quad modal was the most preferred VARK modality of students

encompassing 43.6%.

Unimodal learners prefer using a single modality or learning style to

process information: either visual, auditory, reading/writing, or kinesthetic. A

unimodal student would predominantly rely on just one of these learning

styles. Developing a learning curriculum tailored to unimodal learners would

appear more straightforward and uncomplicated in comparison to curricula

catering to multimodal learners, owing to the concentrated emphasis on a

singular learning modality. This is supported by Ojeh et al. (2017), who

determined that unimodal learners exhibit a higher likelihood of identifying

their preferred or dominant learning style compared to multimodal learners

who use a combination of learning modalities. However, it is vital to

acknowledge that this focused approach has the potential to constrain

academic performance, as it may serve as a hindrance to learning when

learners are exposed to other learning styles.

 51

Multimodal learners are sub-classified as bimodal, trimodal, and

quadmodal learners, who prefer to use two, three, or four styles, respectively.

Multimodal learners utilize multiple modes of processing information and learn

best when they are presented with information in a variety of ways, such as a

combination of different learning styles: visual, auditory, reading/writing, and

kinesthetic. Students with this multimodal learning style were more likely to

perform better in academics in comparison to unimodal. The result of the

study by Nuzhat et al. (2013) showed that multimodal learners obtained

higher grades compared to unimodal learners. This is consistent with the

study conducted by Fleming ND in 2001, which demonstrated that multimodal

learners had an advantage over unimodal learners due to their greater

flexibility in adjusting to the mode that best fits a given course, which improves

academic success.

4.3 Results of the 2023 BS Accountancy Qualifying Exam

Table 4. Frequency Distribution of Final Ratings of the Respondents

Final Ratings Frequency Percentage

86-90 1 1.20%

81-85 12 14.46%

76-80 27 32.53%
 52

71-75 27 32.53%

66-70 10 12.05%

61-65 6 7.23%

Total 83 100%

Average Rating 74.85%

As shown in the table, the majority of students, 32.53% each, received

final ratings in the 71-75 and 76-80 ranges. Notably, only one student

obtained a final rating in the 86-90 range, representing 1.20% of the

respondents. The average rating of the 2023 qualifying examinees is 74.85%.

4.4. Relating learning styles with qualifying exam

Modalities Average Rating

Unimodal 73.86%

Bimodal 74.27%

Trimodal 75.63%

Quadmodal 75.87%
Table 5. Average Final Rating Per Modality

As shown in the table, the average final rating of students who are

unimodal learners is 73.86%, representing the lowest result among the four

modalities. On the other hand, the average final ratings of the students who

are quad modal learners is 75.87%, establishing it as the highest among the

four modalities. It can be seen that the more modalities the students have, the

higher final ratings they get. This is in conformity with the study conducted by

Sudarat Payaprom and Yupares Payaprom in 2020 that suggests that using

multiple modes of information presentation during instruction is more

 53

beneficial for students' learning than using just one. Also, according to Hyland

(1993), students with multimodal learning styles have the ability to process

information in various ways, and this helps to increase their chance for

success in learning compared to unimodal learners. This can be seen in a

study by Pashler, McDaniel, Roher, and (2009) that found that students who

were taught using a combination of visual, auditory, and kinesthetic modalities

outperformed students who were taught using only one or two modalities.

Quadmodal learners prefer to learn through all four VARK learning

styles: visual, auditory, reading/writing, and kinaesthetic. This means that they

have a balanced set of preferences and are able to access and process

information through a variety of channels, which makes them more flexible

and adaptable in their learning approach. Furthermore, their diverse learning

preferences make them more receptive to multimodal instruction, which can

enhance their engagement and motivation in the learning process. As a result,

quadmodal learners are well-equipped to succeed in a wide range of

academic settings and learning endeavours which can lead to improved

academic performance.

4.5. Significant differences across variables

LEARNING STYLES

Summary of Data

Table 6. ANOVA between learning styles and Score

Treatments
 54

1 (Unimodal) 2 (Bi/Tri-modal) 3 (Quadmodal) Total

N 29 23 31 83

∑X 2142 1719 2352 6213

Mean 73.8621 74.7391 75.871 74.855

∑X2 158966 129005 179466 467437

Std.Dev. 5.1874 4.901 5.8238 5.365

Result Details

Source SS Df MS

Between-treatments 60.8981 2 30.4491 F = 1.05939

Within-treatments 2299.3669 80 28.7421

Total 2360.2651 82

The f-ratio value is 1.05939. The p-value is .35148. The result is not

significant at p < .05. While the results of the F-test are not significant, there

is a slight trend for the quad modal treatment to have the highest mean score,

followed by the bimodal/trimodal treatment and then the unimodal treatment.

This suggests that the quad modal treatment may be more effective than the

other two treatments.

Post Hoc Tukey HSD (beta)

 55

The Tukey's HSD (honestly significant difference) procedure facilitates

pairwise comparisons within ANOVA data. The F statistic (above) tells

whether there is an overall difference between sample means. Tukey's HSD

test allows to determine between which of the various pairs of means - if any

of them - there is a significant difference.

A couple of things to note. First, a blue value for Q (below) indicates a

significant result. Second, it's worth bearing in mind that there is some

disagreement about whether Tukey's HSD is appropriate if the F-ratio score

has not reached significance.

Pairwise Comparisons HSD.05 = 3.4705 Q.05 = 3.3773

HSD.01 = 4.3578 Q.01 = 4.2407
T1:T2 M1 = 73.86 0.88 Q = 0.85 (p = .81863)
M2 = 74.74
T1:T3 M1 = 73.86 2.01 Q = 1.95 (p = .35493)
M3 = 75.87
T2:T3 M2 = 74.74 1.13 Q = 1.10 (p = .71703)
M3 = 75.87

The table above shows results that show that there is no statistically

significant difference between the means of the unimodal and quadmodal

treatments (Q = 2.01, p = 0.35493). This difference is in the expected

direction, with the quadmodal treatment having the higher mean score. There

is no statistically significant difference between the means of the unimodal

and bimodal/trimodal treatments (Q = 1.95, p = 0.81863), or between the

means of the bimodal/trimodal and quadmodal treatments (Q = 1.13, p =

0.71703). Overall, the post hoc test results provide further support for the

hypothesis that the quad modal treatment is more effective than the other two

treatments.
 56

This indicates that individuals identified as quad modal learners

demonstrate better academic performance in comparison to the other learning

modalities. Their superior academic abilities may arise from their proficiency

in interacting with and comprehending information through a wide range of

learning styles, including visual, auditory, reading/writing, and kinesthetic. The

versatile aspect of quad modal learning enables the BSA students to adapt

and adjust to different teaching approaches and educational settings,

promoting a thorough grasp and retention of educational materials covered in

class.

Passed Percentage Failed Percentage

Unimodal Learners 22 26.50% 7 8.43%

Bimodal Learners 12 14.46% 3 3.62%

Trimodal Learners 7 8.43% 1 1.21%

Quadmodal Learners 23 27.71% 8 9.64%

Total 64 77.10% 19 22.90%

YEAR LEVEL

Table 7. ANOVA between year level and Score

 57

Treatments

1 (2nd Year) 2 (3rd Year) 3 (4th Year) Total

N 40 22 21 83

∑X 2952 1692 1569 6213

Mean 73.8 76.9091 74.7143 74.855

∑X2 219544 130488 117405 467437

Std.Dev. 6.5758 4.1278 2.9857 5.365

Result Details

Source SS df MS

Between-treatments 137.7612 2 68.8806 F = 2.47939

Within-treatments 2222.5039 80 27.7813

Total 2360.2651 82

The f-ratio value is 2.47939. The p-value is .090213. The result is not

significant at p < .05. but is significant at p < .10 which is accepted in social

science research. This may suggest that the different subjects studied per

incoming year level (2nd year, 3rd year, and 4th year) could potentially impact

the performance on the qualifying exam. This statement implies a potential

correlation between the variety of subjects studied per year level and the

qualifying exam results, but it does not establish a direct causal relationship.
 58

Further research would be needed to determine the specific factor that might

influence the results of the qualifying exam per incoming level.

Post Hoc Tukey HSD (beta)

The Tukey's HSD (honestly significant difference) procedure facilitates

pairwise comparisons within ANOVA data. The F statistic (above) tell whether

there is an overall difference between sample means. Tukey's HSD test

allows to determine between which of the various pairs of means - if any of

them - there is a significant difference.

A couple of things to note. First, a blue value for Q (below) indicates a

significant result. Second, it's worth bearing in mind that there is some

disagreement about whether Tukey's HSD is appropriate if the F-ratio score

has not reached significance.

Pairwise Comparisons HSD.05 = 3.5315 Q.05 = 3.3773

HSD.01 = 4.4343
Q.01 = 4.2407
T1:T2 M1 = 73.80 3.11 Q = 2.97 (p = .09574)
M2 = 76.91
T1:T3 M1 = 73.80 0.91 Q = 0.87 (p = .81056)
M3 = 74.71
T2:T3 M2 = 76.91 2.19 Q = 2.10 (p = .30389)
M3 = 74.71

The table above shows the results of pairwise comparisons from the

Post Hoc Tukey HSD Test between three groups (T1 - 2nd Year, T2 - 3rd

Year, and T3 - 4th Year). The first value for Q indicates a significant difference

between T1(2nd Year) and T2(3rd Year) (p = .09574) The second and third
 59

values for Q indicate a non-significant difference between T1( 2nd Year) and

T3(4th Year); T2(3rd Year) and T3(4th Year) (p = .81056; p = .30389).

The mean final rating attained by incoming 2nd-year Bachelor of

Science in Accountancy (BSA) students during their qualifying examination

stands as the lowest among the three year levels, registering at 73.80. This

value demonstrates a statistically significant difference from the final rating

achieved by incoming 3rd-year BSA students, which was observed to be the

highest at 76.91.
 60

CHAPTER 5

SUMMARY, CONCLUSION, AND RECOMMENDATION

This chapter presents the summary, findings, and conclusions from the

study about the influence of learning styles on the 2023 qualifying exam

results of BSA students of CMDI, as well as recommendations for future

research.

5.1 Summary

The significance of understanding the influence of the learning style

and modalities of the students on the performance of their qualifying exam

was discussed in the Introduction of this study, which emphasized that

students who are aware of their preferred learning style and modalities

perform better academically and on qualifying exams. Qualifying exam is the

standardized evaluation of students' knowledge, abilities, and competencies in

order for them to continue their course of study, and failing to pass this exam

would require the students to change their program. Students encounter

problems while preparing for the qualifying exam which includes ineffective

study habits and difficulties in comprehending the subject matter (Arganda,

Ducut, and Andal, 2014).

 61

This study was conducted with the aim of providing information that

would help increase BSA students' success rates in qualifying exams by

promoting an inclusive learning environment that acknowledges and optimizes

each student's learning style. Through this approach, the study aimed to

facilitate tailored educational strategies conducive to more effective and

equitable preparation for the challenges posed by qualifying exams.

The respondents of this study were the 84 BSA students who

underwent the 2023 qualifying exam of CMDI Bay Campus. However, only 83

or 98.81% students were able to answer the online questionnaire. This study

is limited and administered to Bachelor of Science in Accountancy students of

CARD-MRI Development Institute, Inc. Bay Campus for the academic year

2022-2023 who took the 2023 qualifying exam.

The use of quantitative methods helped the researchers to obtain the

necessary data for this study. The researchers used an adopted survey

questionnaire as the instrument for gathering data; a closed-ended survey

question provides respondents with a fixed number of responses from which

to choose an answer. The weighted mean, average mean, percentage, and

ANOVA are used to measure the influence of the learning style to determine

the relationship between the learning styles—unimodal, bimodal, trimodal,

and quadmoda—of the students and the results of their qualifying exam.

The findings of the study were summarized according to the Statement

of the Problem stated in Chapter 1.

A total of 83 or 98.81% BSA students took part in the survey, which

was based on the demographic profile of the respondents that was collected.
 62

The age distribution showed that responses ranged in age from 18 to 40

years old, with the majority, or 30.12%, being 20 years old. The survey

revealed a gender divide among the student population, with 73.49% of

female respondents and 26.51% of male respondents. With respect to year

levels, BSA second-year students made up the largest percentage of

responses (48.19%), including a total of 39 participants. BSA fourth-year

students contributed 25.30% of the total with 21 responses to the

questionnaire, closely followed by third-year students, who contributed

26.51% with 22 responses.

According to the data gathered, the Quadmodal (VARK) learning

method is most frequently used by the academic year 2023 qualifying

examinees in BS Accountancy, with 31 students making up 37.35% of the

sample. Conversely, the least prevalent learning style identified was trimodal,

which had 8 students, or 9.64% of the test takers.

According to the survey, the majority of students (32.53%) who took

the 2023 Bachelor of Science in Accountancy qualifying exam received final

ratings in the 71-75 and 76-80 score categories. Remarkably, just one student

—1.20% of the respondents—was able to receive a final rating in the 86–90

range. The qualifying examinees for 2023 obtained an average rating of

74.85% on average.

With an average final rating of 73.86%, unimodal learners had the

lowest performance of the four modalities. As an illustration of the positive

correlation between the quad modal learning style and improved exam
 63

performance, learners who are using this mode of learning received the

highest average final ratings—75.87%.

Students that have various learning styles on qualifying exams produced

non-significant results (p =.35148) with an f-ratio value of 1.05939, according

to the survey results. There is a noticeable pattern indicating that quad modal

learners might have a higher mean score than bimodal/trimodal and unimodal

learners, even though the F-test did not reach significance.

On the other hand, when looking at performance across year levels,

the p-value of.090213 and the f-ratio value of 2.47939 are significant at p <.10

but not at p <.05. The results of the Post Hoc Tukey HSD Test show that there

is a significant difference (p =.09574) between students in their second and

third years, but not between their second and fourth years (p =.81056; p

=.30389). These results show possible differences between year levels and

no relationship between learning styles and exam performance.

5.2 CONCLUSION

The demographic profile of respondents offered insights into BS

Accountancy qualifying exam students. Most respondents were 20 years old,

aligning with national trends in tertiary education, indicating early pursuit of

the degree after secondary school. Gender distribution showed more female

participants which is 73.49% of the respondents, in line with studies on

increasing number of women entering the field of accounting. Responses by

year revealed second-year students had the highest response rate. The

demographic analysis is a tool for professionals, educators, and policymakers,

 64

guiding decisions on support, diversity programs, and curriculum

development.

The study identified four modalities—unimodal, bimodal, trimodal, and

quadmodal—among examinees. The most common learning style was

quadmodal (VARK), encompassing visual, auditory, read/write, and

kinesthetic channels. Quadmodal prevalence highlights the need for flexible

teaching strategies in accountancy education.

The results of the 2023 BS Accountancy qualifying exam showed a

concentration in the 71-80% range, prompting an examination of factors

influencing performance, including curriculum, teaching, and the learning

environment.

Analyzing the correlation between learning styles and exam results, the

study found no significant relationship. While a slight trend favored quadmodal

learners, statistical tests indicated no significance at the conventional p < .05

level, despite their higher average performance.

ANOVA and Tukey's HSD test revealed a no significant difference in

means between unimodal and quadmodal groups. No significant differences

were found between quadmodal and bimodal/trimodal or unimodal and

bimodal/trimodal groups. The analysis of the relationship between year level

and exam scores, with an f-ratio of 2.47939 and p-value .090213, suggests a

potential association, warranting further study. This finding highlights the need

to explore complexities in academic performance among BS Accountancy

levels.
 65

In conclusion, there's no significant relationship between learning styles

and 2023 exam results. Other factors like study habits and external elements

may play a more significant role. Further research is needed to identify and

develop interventions for student outcomes across all learning styles. A trend

suggests a variety of learning styles increases passing likelihood. The

substantial number of quadmodal learners passing implies CMDI may

effectively cater to diverse styles.

5.3 RECOMMENDATION

In the light of the conclusion made in this study, the researchers

recommend the following:

5.3.1 Recommendation to students

This study shows that out of the four learning modalities, quad modal

has the highest average final ratings and is the most common learning style.

This implies that students are more likely to pass the qualifying examinations

if they have a wider range of learning styles. Therefore, to improve their

academic performance, students can explore and adopt diverse learning

styles. They may focus on understanding different ways of learning, such as

visual, aural, read/write, and kinesthetic.

Students may also search for opportunities to adjust their learning

habits. They can get important insights into the theoretical foundations of

various learning approaches by attending seminars and workshops on how to

adopt different learning styles. These forums provide students with hands-on

experience to practice applying a variety of learning strategies, which

 66

promotes adaptability and a greater comprehension of different learning

styles.

In addition to broadening their theoretical understanding, seminars and

workshops can offer a practical framework for students to experiment with and

internalize different learning styles. Through these experiential learning

opportunities, students can refine their study habits, tailor their approaches to

different subjects, and optimize their overall learning experience.

5.3.2 Recommendation to educators and educational institutions

For educators to incorporate learning styles into their teaching,

encourage educators to incorporate a variety of teaching methods and

learning activities to cater the different learning styles of the students. As quad

modal students demonstrated the highest average ratings and perhaps the

CMDI is catering the different learning styles of the students, educators may

explore and leverage the existing practices that contribute to the success of

quadmodal learners, potentially serving as a model for adapting teaching

strategies to accommodate a broader range of learning styles.

Also, the small percentage of students who received higher marks (86–

90%) on the qualifying exam raises the question of how challenging the test

was or how prepared the students were for advanced topics. Assessing the

exam's content, getting faculty feedback, and comparing it to past years'

exams could provide important insights into how difficult and curriculum-

aligned the test is.

They can also focus on increasing faculty members' awareness of

diverse learning styles and providing them with the necessary skills to adapt
 67

teaching methodologies. By doing so, instructors can create a more inclusive

and effective learning experience for all students.

5.3.3 Recommendation to Future Researchers

For future researchers, they can conduct studies to track the

development of learning styles among BSA students and examine their long-

term impact on academic performance. The researchers can add more

respondents for stronger evidence and greater accuracy of the study. Also,

future researchers may study other factors that can influence the qualifying

exam results of the BSA students. This could encompass study habits, test-

taking strategies, socioeconomic backgrounds, prior educational experiences,

etc. Lastly, by using this research, the researchers may be able to easily find

and gather information in order for them to discover if there is an effect

between the influence of learning styles and qualifying exam results.

 68

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 78

APPENDIX A

Survey Questionnaire

Name: _ Student ID No.

Gender: Year level: ____ Age: _____

______________________________________________________________

Good day! We are Group 4 from Bachelor of Science in Accountancy of

CARD- MRI Development Institute Inc., undertaking a case study entitled The

Influence of Learning Styles of the Bachelor of Science in Accountancy

Examinees on the 2023 Qualifying Exam Results of CARD-MRI Development

Institute, Inc. – Bay Campus. This research aims to assess the relationship

between learning styles and qualifying exam ratings.

______________________________________________________________
 79

Direction: Encircle the answer which best explains your preference and

circle the letter(s) next to it.

1. I need to find the way to a shop that a friend has recommended. I would:

a. finds out where the shop is in relation to somewhere I know.

b. asks my friend to tell me the directions.
c. writes down the street directions I need to remember.
d. uses a map.

2. A website has a video showing how to make a special graph or chart.

There is a person speaking, some lists and words describing what to do and
some diagrams. I would learn most from:
a. seeing the diagrams.
b. listening.
c. reading the words.
d. watching the action.

3. I want to find out more about a tour that I am going on. I would:
a. look at details about the highlights and activities on the tour.
b. uses a map and see where the places are.
c. read about the tour on the itinerary.
d. talk with the person who planned the tour or others who are going on
the
tour.

4. When choosing a career or area of study, these are important for me:
a. Applying my knowledge in real situations.
b. Communicating with others through discussion.
c. Working with designs, maps or charts.
d. Using words well in written communications.

5. When I am learning I:
a. like to talk things through.
b. sees patterns in things.
c. use examples and applications.
d. read books, articles, and handouts.

6. I want to save more money and to decide between a range of options. I

would:
a. considers examples of each option using my financial information.
b. read a print brochure that describes the options in detail.
c. use graphs showing different options for different time periods.
d. talk with an expert about the options.

7. I want to learn how to play a new board game or card game. I would:
a. watch others play the game before joining in.
b. listens to somebody explaining it and ask questions.
 80

c. uses the diagrams that explain the various stages, moves and
strategies in the game.
d. read the instructions.

8. I have a problem with my heart. I would prefer that the doctor:

a. gave me something to read to explain what was wrong.
b. used a plastic model to show me what was wrong.
c. described what was wrong.
d. showed me a diagram of what was wrong.

9. I want to learn to do something new on a computer. I would:

a. read the written instructions that came with the program.
b. talk with people who know about the program.
c. start using it and learn by trial and error.
d. follows the diagrams in a book.

10. When learning from the Internet I like:

a. videos showing how to do or make things.
b. interesting design and visual features.
c. interesting written descriptions, lists and explanations.
d. audio channels where I can listen to podcasts or interviews.

11. I want to learn about a new project. I would ask for:

a. diagrams to show the project stages with charts of benefits and costs.
b. a written report describing the main features of the project.
c. an opportunity to discuss the project.
d. examples where the project has been used successfully

12. I want to learn how to take better photos. I would:

a. asks questions and talk about the camera and its features.
b. uses the written instructions about what to do.
c. use diagrams showing the camera and what each part does.
d. use examples of good and poor photos showing how to improve them.

13. I prefer a presenter or a teacher who uses:

a. demonstrations, models, or practical sessions.
b. question and answer, talk, group discussion, or guest speakers.
c. handouts, books, or readings.
d. diagrams, charts, maps or graphs.

14. I have finished a competition or test and I would like some feedback. I
would like to have feedback:
a. using examples from what I have done.
b. using a written description of my results.
c. from somebody who talks it through with me.
d. using graphs showing what I achieved.

15. I want to find out about a house or an apartment. Before visiting it, I
would want:
 81

a. to view a video of the property.

b. a discussion with the owner.
c. a printed description of the rooms and features.
d. a plan showing the rooms and a map of the area.

16. I want to assemble a wooden table that came in parts (kitset). I would
learn best from:
a. diagrams showing each stage of the assembly.
b. advice from someone who has done it before.
c. written instructions that came with the parts for the table.
d. watching a video of a person assembling a similar table.

Appendix B. Consultation Monitoring Form

 82

Appendix C. Request Letters

Request Letter for using VARK Model:

 83

Request of Data

Ms. Lorenz Nicole C. Duna

CARD-MRI Development Institute, Inc. - Bay Campus
Bay, Laguna
October 3, 2023

Dear Ms. Duna,

Greetings!

We, the undersigned 4th year Bachelor of Science in Accountancy students of

CARD-MRI Development Institute, Inc. undertaking research titled “The
Influence of Learning Styles on the 2023 Qualifying Exam Results of
CMDI BSA Students”.
We would like to humbly request of the total number of examinees who took
the 2023 Qualifying Exam including their names and scores. Rest assured
that personal information and data will be kept with utmost confidentiality, will
not harm the reputation of the students and institution, and will solely be used
for research purposes.

We are looking forward that our request would merit your positive response.

Thank you very much.

Respectfully yours,

Clark Hannah H. Baloncio Kim Carla S. Fernando

 84

Shenna Mae M. Librada Mary Jane T. Mercado

Diane Kristine A. Pucyutan

Noted by:

Mr. Shidrex Gonzales

 85

REQUEST OF DATA

Ms. Lorenz Nicole C. Duna

CARD-MRI Development Institute, Inc. - Bay

Campus Bay, Laguna

October 30, 2023

Dear Ms. Duna,

Greetings!

We, undersigned 4th year Bachelor of Science in Accountancy students of

CARD-MRI Development Institute, Inc. undertaking research titled “The
Influence of Learning Styles on the 2023 Qualifying Exam Results of
CMDI BSA Students”.

We would like to humbly request the results of the 2023 qualifying exam
and the corresponding final ratings and scores of these students. Below is
the list of students who have given us their consent in releasing the results
of their 2023 Qualifying Exam, its corresponding scores per subject, and
final ratings.

Rest assured that personal information and data will be kept with utmost
confidentiality, will not harm the reputation of the students and institution,
and will solely be used for research purposes.
 86

2nd Year

Agas, Juliana Francine Medallon, Nicollai Anilov

Alvarez, Olive Joy Ellaine Mosico, Katrina Paula

Amparo, John Dave Niem, Mauie Jane

Arandia, Sairah Camille Olar, Joreyshelle Jane

Bajo, Kyla Joy Ortinez, Charlie

Barian, Michaela Palispis, Karylle Joy

Barrameda, Simoun Cedric Patacsil, Jean Denzel

Bilog, Ashley Pecadizo, Dheniell Vianz

Borja, Gwyne Franzxine Nicole

Castalone, Cathlyn Quiblat, Allan Jay

Cayangan, Jhames Rino, Arabella

Delos Reyes, Dodie Ann Rosario, Anne Cathleen

Eve, Mary Anne Rota, Eraiza Mae

Gabin, Eden Santos, Charish

Garcia, Cristine Kate Sardiniola, Jonathan

Gutierrez, Janel Nicole Turingan, Kyle

Hernandez, Carlos Joaquin Umali, Christine

Hernandez, Precious

Lapitan, Alexandra

Latoza, Jherwin

Laude, Clarisse

Malveda, Kenneth

Maniaga, Ron-ron

Masa, Rhiolene Mae

 87

3rd Year 4th Year

Almario, John Kevin Alejandro, Mariel Jasmine

Aquino, Yvette Rose Balitaan, Hanna Joy

Arcamo, Jhanina Jane Baloncio, Clark Hannah

Casipe, Keanna Mae Biscocho, Lesley Mhay

Castalone, Frankie Cantuba, Clarissa

De Guzman, Patricia Joy Casas, Ariane Feliz

Del Valle, Clarence Joy Fernandez, Zymelle Princess

Gecalao, Ashlyn Kaye Fernando, Kim Carla

Guevarra, Jen Mariel Galiste, Jamil Patrick

Jaurigue, Fridalyn Grit, Alberick

Kalaw, Trixia Iniego, Christine

Lapitan, Ryan Alexis Jose, Renalyn

Licardo, Mary Jane Librada, Shenna Mae

Mercado, Heart Clariz Llanza, Darlene Joy

Quilloy, Maria Eloisa Magtibay, Ma. Darlene

Ramos, Realyn Martinada, Angelo

Rosario, Juverick Mercado, Mary Jane

Señadoza, King Jacob Jose Orfanel, Fatima

Sta. Ana, Nianne Kyla Pucyutan, Diane Kristine

Torres, Angel Tagalog, Jayvee

Villanueva, Georgie Ann Ventura, Raquel Jemima

William, Cyan Dexter

 88

We are looking forward that our request would merit your positive

response. Thank you very much.

Respectfully yours,

Clark Hannah H. Baloncio Kim Carla S. Fernando

Shenna Mae M. Librada Mary Jane T. Mercado

Diane Kristine A. Pucyutan

 89

Appendix D. Profile

Student Profile
Name: Clark Hannah H. Baloncio
Birthday: July 07, 2000
Height: 4’10 Weight: 36 kg.
Address: Purok 2, Brgy. San Agustin, Bay, Laguna
Email
clarkhannah07@gmail.com
Address:
Course: Bachelor of Science in Accountancy

Educational Background
Awards
Name of school Address Year Graduated Received (if
any)
th
4 honorable
CARD-MRI
Brgy. Tranca, mention
Development 2019
Bay, Laguna Best in
Institute, Inc.
Economics
Laguna Science
Brgy. Maitim,
National High 2017 With Honors
Bay, Laguna
School
Bay Central Brgy. Dila, Bay,
2013 Top 7
Elementary School Laguna

Affiliations
Length of
Name of Organization Role/Position membership
From To
Junior Philippines Institute of Member 2020 2024
Accountants (CMDI)

Experiences
 Internship
Account Officer (Trainee)
CARD Bank Inc.
December 2018 – January 2019
 Internship
Accounting and Finance Assistant
CARD MRI Property Management Inc.
July 3, 2023 – September 29, 2023

Certification
 NCIII – Bookkeeping Passer
 90

Student Profile
Name: Kim Carla Fernando
Birthday: August 03, 2000
Height: 5’2 Weight: 107 kg.
Address: Purok 1 Brgy. San Tagumpay, Bay, Laguna
Email
fernandokim0800@gmail.com
Address:
Course: Bachelor of Science in Accountancy

Educational Background
Awards
Name of school Address Year Graduated Received (if
any)
University of
Brgy. Paciano Perfect
Perpetual Help
Rizal, Calamba, 2019 Attendance
System DALTA –
Laguna Liturgical Award
Calamba Campus
Nicolas L. Galvez
Memorial Brgy. San
Integrated Antonio Bay, 2017 With Honors
National High Laguna
School
Bay Central Brgy. Dila, Bay,
2013 With Honors
Elementary School Laguna

Affiliations
Length of
Name of Organization Role/Position membership
From To
Junior Philippines Institute of August
Member 2024
Accountants (CMDI) 2020

Experiences
 Internship
Accounting and Payroll Clerk (Trainee)
Creotec Philippines, Inc. - Biῆan City, Laguna
January 2019 - February 2019
 Internship
Accounting and Finance Assistant
CARD SME Bank, Inc
July 3, 2023 – September 29, 2023

Certification
 NCIII – Bookkeeping Passer

Student Profile
 91

Name: Shenna Mae M. Librada

Birthday: May 20, 2002
Height: 5’6 Weight: 78 kg.
Address: Brgy. Bitin, Bay, Laguna
Email
shennamoy@gmail.com
Address:
Course: Bachelor of Science in Accountancy

Educational Background
Awards
Year
Name of school Address Received (if
Graduated
any)
First Asia Institute of
Technology and Tanauan City 2020 2nd Honors
Humanities (FAITH)
Bitin, Bay,
Bitin National High School 2018 With Honors
Laguna
Bitin, Bay,
Bitin Elementary School 2014 Valedictorian
Laguna

Affiliations
Length of
Name of Organization Role/Position membership
From To
Junior Philippines Institute of August
Member 2024
Accountants (CMDI) 2020
Children Organization – Bitin, Bay,
President 2014 2016
Laguna
Youth Organization – Bitin, Bay,
President 2016 2018
Laguna
SSG in District of Bay President 2013 2014

Experiences
 Internship
Accounting and Finance Assistant
Nippon Premium Bakery, Inc
July 17, 2023 – October 20, 2023

Certification
 NCIII – Bookkeeping Passer

Student Profile
 92

Name: Mary Jane T. Mercado

Birthday: September 08, 2001
Height: 5’2 Weight: 41 kg.
Address: 352 Malvar St., Brgy. Bitin, Bay, Laguna
Email mercadojanejane@gmail.com
Address:
Course: Bachelor of Science in Accountancy

Educational Background
Awards
Year
Name of school Address Received (if
Graduated
any)
Palm Valley Multiple Alaminos,
2020 With Honors
Intelligence School Laguna
With Honors
Most
Bitin, Bay,
Bitin National High School 2018 Trustworthy
Laguna
Most
Industrious
Bitin, Bay,
Bitin Elementary School 2014 Top 6
Laguna

Affiliations
Length of
Name of Organization Role/Position membership
From To
Junior Philippines Institute of August
Member 2024
Accountants (CMDI) 2020
YES – Organization Secretary 2017 2018
YES – Organization Representative 2016 2017
Children Organization – Bitin, Bay,
Representative 2014 2016
Laguna

Experiences
 Internship
Accounting and Payroll Clerk (Trainee)
Technology Expertise and Innovation Inc. (TEXIN, Inc)
February 12 to March 13, 2020
 Internship
Accounting and Finance Assistant
CARD MRI Insurance Agency (CaMIA)
July 11, 2023 – October 11, 2023

Certification
 NCIII – Bookkeeping Passer
Student Profile
 93

Name: Diane Kristine A. Pucyutan

Birthday: December 25, 2001
Height: 5’0 Weight: 61 kg.
Address: Brgy. Bitin, Bay, Laguna
Email
pucyutan025@gmail.com
Address:
Course: Bachelor of Science in Accountancy

Educational Background
Awards
Year
Name of school Address Received (if
Graduated
any)
First Asia Institute of
Technology and Tanauan City 2020 None
Humanities (FAITH)
Bitin, Bay,
Bitin National High School 2018 With Honors
Laguna
Bitin, Bay,
Bitin Elementary School 2014 Top 8
Laguna

Affiliations
Length of
Name of Organization Role/Position membership
From To
Junior Philippines Institute of August
Member 2024
Accountants (CMDI) 2020
Children Organization – Bitin, Bay,
Representative 2014 2016
Laguna
Youth Organization – Bitin, Bay,
Representative 2016 2018
Laguna

Experiences
 Internship
Accounting and Finance Assistant
Nippon Premium Bakery, Inc.
July 17, 2023 – October 20, 2023

Certification
 NCIII – Bookkeeping Passer