THESIS ACCOUNTANCY - Final

I
University of Perpetual Help System Laguna – JONELTA

Minante Uno, Cauayan City, Isabela
College of Business and Accountancy
PREPARATION TECHNIQUES AND

STRATEGIES OF ACCOUNTING INSTRUCTORS IN THE SHIFT
TO DISTANCE LEARNING MODALITY
An Undergraduate Thesis Presented to

the Faculty of the College of Business and Accountancy of the
University Of Perpetual Help System Laguna-Isabela Campus
In Partial Fulfillment
of the Requirement for the Subject
Accountancy Research
NICOLAS, APRIL GWYNETH S.

OLIVER, CESAR M.
PAMBID, ABEGAIL M.
PATAUEG, RICA MAE B.
2023
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ACKNOWLEDGEMENT
The researchers offer their gratitude to the following persons who shared their
invaluable time and assistance for this endeavor:
Amongst, the researchers convey gratitude to the parents for unconditional
love, guidance, and unending support;
To Rovelinda A. Martinez, research statistician, for her guidance and
immediate responses and helping them in doing their tasks;
To Samuel U. Itchon, CPA, research instructor and Ms. Dytas C. Cullanan,
MBA, Thesis Adviser, for their unending help and guidance, and to make this
research study possible;
To Dean Acct., Jonathan B. De Veyra, MBA, for his encouragement, unending
guidance, and support; and
To our dear friends, for the love, support, and happiness.
Lastly, the God Almighty, for answering our prayers for giving them strength,
wisdom, guidance, and unconditional love.
-The Researchers
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DEDICATION
The researchers wholeheartedly dedicate this Research Study to their families and
loved ones, to all of their professors, to their friends, and above all, to our Almighty God. This
will not be a success because of your unwavering support and love.

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ABSTRACT
Accounting is very important area and gains more importance over time not
only for practitioners but also other actors in economic system, such as educators,
regulators, students and many others. Financial world is changing so fast that it
become very important for accounting education to cope with this changing
dynamism.
As the graduate students with accounting profession is one of main resources
of jobs related to accounting area, it has been crucial to provide these students with
necessary up to date information and education tailored to needs of financial world.
Since the mid-1980s, professional accounting bodies, employers of accounting
graduates and academics alike have criticized accounting curriculum for failing to
equip graduates with the competencies (knowledge, skills and personal attributes)
required by members of the accounting profession in the modern, technologically-
astute, rapidly changing business environment (Bui & Porter, 2020).
This study determined the preparation techniques and strategies of accounting
instructors in the shift to distance learning modality.
The study sought to provide answers to the following questions: What is the
demographic profile of the accounting instructors in terms of: a. age; b. gender; c. years in the
service; and d. education?; What are the preparation techniques and strategies of accounting
instructors in the distance learning modality? a. instructional planning; b. utilization of
teaching device; and c. educational growth and development?; What are the challenges
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encountered by the accounting instructors in the distance learning modality?; What are the
techniques and strategies used by the accounting instructors in distance learning modality?;
What strategic plan in preparation techniques and strategies my be proposed in support to
accounting instructors?
In light of this research, the researcher found out the following integral aspects that
were present: The preparation of accounting instructors were based on available guidelines set
forth by the college institution.; The strategies used by the accounting instructors were
tantamount to the expected class setting.; The learning environment in distance learning
modality were suited to engage the students into learning atmosphere that is conducive.; The
preparation techniques were employed using multimedia instruction.
Based on the findings, the researcher drawn the following conclusions: The
accounting instructors were dependent to the modern technology as medium of instruction for
the delivery of teaching instruction.; The used of differenitiated tasks were observable that
made the discussion interactive despite that it took place in a varied school setting.; The
preparation as to the presentation of the concepts were in the form of engaging activities
which is vital to facilitate the instruction.; Different teaching strategies were utilized form the
beghinning of the teaching instruction until the assessment period.
Based on the conclusions, the researcher drawn the following: Accounting instructors
should have trainigs and seminars involving teaching strategies during exigiency of time.;
Resource person who are expert in the procedure in the field of education should serve as the
mentor for further improvement of knowledge and skills. There should be a mentor and
mentee partnerships wherein the purpose is to assist one another in some unknown situations.
Instructors should have training or seminars in using online teaching platforms. Current
offering and possibilities for accounting instructors related to the new normal setting of
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education should be identified by school. The Commission on Higher Education (CHED
should provide conference and forum with regard to the performance of instructors and the
professional competency.
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TABLE OF CONTENTS
TITLE PAGE
Acknowlegment ii
Dedication iii
Abstract v
Table Contents vii
CHAPTER 1: THE PROBLEM AND ITS BACKGROUND
Introduction 1
Theoretical Framework 4
Conceptual Framework 6
Operational Framework 10
Statement of the Problem 10
Hypothesis of the Study 11
Significance of the Study 12
Scope and Delimitation 13
Definition of Terms 14
CHAPTER 2: REVIEW OF RELATED LITERATURE AND STUDIES
State of the Art 16
Foreign Study 16
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Local Study 23
Foreign Literature 27
Local Literaturn 31
Synthesis of the Study 37
Gaps that bridged to the present study 38
CHAPTER 3: METHODOLOGY
Research Design 39
Locale of the Study 40
The population of the Study 40
Research Instrument and Validation 41
Evaluation and Scoring 41
Data Gathering Procedure 42
Statistical Treatment 43
CHAPTER 4: PRESENTATION, ANALYSIS, AND INTERPRETATION
CHAPTER 5: SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATION
Summary of Findings 49
Conclusions 49
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Recommendation 50
REFERENCES 51
APPENDICES 59
Letters 67
Questionnaire 78
Curriculum Vitae 82
LIST OF TABLES
Table 1 Percentage Distribution of Accounting Instructors According to Age Bracket 43
Table 2 Percentage Distribution of Accounting Instructors According to Gender 44
Table 3 Percentage Distribution of Accounting Instructors According to University 44
Table 4 Frequency Distribution of Accounting Instructors

on Preparation Techniques and Strategies of the Accounting
Instructors in the Distance Learning Modalitty 45
Table 5 Frequency Distribution of Accounting

Instructors Affecting the Preparation
Techniques and Strategies 45
Table 6 Hindrances that Afffect the Preparation

Techniques and Strategies 47
LIST OF FIGURES
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Figure 1. Theoretical Paradigm of Distance Learning 5
Figure 2. Conceptual Framework 9
Figure 3. Operational Framework 10

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CHAPTER I
The Problem and its Background
Introduction
Accounting is very important area and gains more importance over time not
only for practitioners but also other actors in economic system, such as educators,
regulators, students and many others. Financial world is changing so fast that it
become very important for accounting education to cope with this changing
dynamism.
As the graduate students with accounting profession is one of main resources
of jobs related to accounting area, it has been crucial to provide these students with
necessary up to date information and education tailored to needs of financial world.
Since the mid-1980s, professional accounting bodies, employers of accounting
graduates and academics alike have criticized accounting curriculum for failing to
equip graduates with the competencies (knowledge, skills and personal attributes)
required by members of the accounting profession in the modern, technologically-
astute, rapidly changing business environment (Bui & Porter, 2020).
It is important to remember the fact that accounting professionals and
academicians have embarked on a process of analyzing and criticizing accounting
curricula since two papers raised concerns about accounting education (American
Accounting Association (AAA) 1986 Futures Committee Report, and Arthur
Andersen & Co. et al. 2019 Perspectives Paper).

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Both papers suggest that without significant changes to accounting education,
future accountants will not receive the preparation they need to meet the emerging
needs of business. As Heraclitus once said, in what has become a frequently quoted
remark, “the only thing that is constant is change”. This inevitable fact also remains
true for both accounting and accounting education.
When COVID-19 struck in the Philippines, the educational system changed.
The educational system adopted teaching method that practice online to stop the
widespread of the virus. It’s called the new normal to ensure the the safety of the
instructors and the students.
The teachers facilitate the development of the student as a member of the
community and society (Martineau et al., 2020). Teachers are bound to maintain high-
quality education in the face of the pandemic. The significant transition of existing
courses to the internet necessitates the creation of detailed lesson plans, instructional
materials, and technological assistance. Indeed, teachers in higher educational
institutions and all schools around the Philippines have adopted this modal of
educational strategy. Due to shifting, transitioning to online instruction education
programs is difficult for both students and teachers, and most teachers are unprepared
for online education. Teachers were highly aware of the presence and consequences
caused by the COVID-19 pandemic. They have undergone many pieces of training
and seminars to be more enhanced to deliver better education even there is a so-called
COVID-19 pandemic as it is a standard of the department to train teachers not just for
professional growth but to become ready for unexpected circumstances.

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It is a process of self-learning stimulated for the instructors. The quick-shifting
modality provoked their interest. Allocates other teaching method platforms for
making their work much easier with the help of funding of the school. The capabilities
to continue the education process in the online form of learning in this new normal, the
Higher Educational Institution need to study how successful online learning provides
quality education to the students. (Basilaia & Kvavadze, 2020). Understanding the
methods, skills, and capabilities of Instructors in the shifting learning modalities where
we are currently confronting is necessary to continue transitional learning.
This new normal was only favorable for some instructors and students, but
some were not. As we are still adjusting to the new environment, many students and
instructors face challenges that affect their preparation techniques and strategies. A
work-from-home set-up was good until household responsibilities ran after you.
Environmental noises affect the teaching of the instructor. Due to a long day seated in
front of gadgets to conduct an online class, instructors can't exercise, which can lead to
bad posture, muscle pains, or any related health problems regarding not having an
exercise. A work-from-home set-up was good until an unstable internet connection
interrupted you from your class. Those challenges would evaluate the effectiveness of
the strategies and techniques of the instructors in the new normal. It will help to assess
both the instructors and the students amid COVID-19.

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Theoretical Framework
The development of new technologies has promoted an astounding growth in
distance education, both in the number of students enrolling and in the number of
universities adding education at a distance to their curriculum (Garrison, 1990). While
the application of modem technology may glamorize distance education, literature in
the field reveals a conceptually fragmented framework lacking in both theoretical
foundation and programmatic research.
Without a strong base in research and theory, distance education has struggled
for recognition by the traditional academic community. Distance education has been
described by some as no more than a hodgepodge of ideas and practices taken from
traditional classroom settings and imposed on learners who just happen to be separated
physically from an instructor. As distance education struggles to identify appropriate
theoretical frameworks, implementation issues also become important.
These issues involve the learner, the instructor, and the technology. Because of
the very nature of distance education as learner-centered instruction, distance
educators must move ahead to investigate how the learner, the instructor, and the
technology collaborate to generate knowledge. Below is the theoretical paradigm of
the study:
5

Figure 1. Theoretical Paradigm of Distance Learning

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Conceptual Framework
In this study, it utilized the model of input, process and output to categorized the
significant variables that lead the researchers in determining the factors that made the problem
and its proposed recommendations.
First, is the inputs which are the conditions that exist prior to group activity, whereas
processes are the interactions among group members. Outputs are the results of group activity
that are valued by the team or the organization.
The input-process-output model has historically been the dominant approach to
understanding and explaining team performance and continues to exert a strong influence on
group research today. The framework is based on classic systems theory, which states that the
general structure of a system is as important in determining how effectively it will function as
its individual components. Similarly, the IPO model has a causal structure, in that outputs are
a function of various group processes, which are in turn influenced by numerous input
variables. In its simplest form, the model is depicted as the following:
Inputs reflect the resources that groups have at their disposal and are generally divided
into three categories: individual-level factors, group-level factors, and environmental factors.
Individual-level factors are what group members bring to the group, such as motivation,
personality, abilities, experiences, and demographic attributes. Examples of group-level
factors are work structure, team norms, and group size. Environmental factors capture the
broader context in which groups operate, such as reward structure, stress level, task
characteristics, and organizational culture.

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Processes are the mediating mechanisms that convert inputs to outputs. A key aspect
of the definition is that processes represent interactions that take place among team members.
Many different taxonomies of teamwork behaviors have been proposed, but common
examples include coordination, communication, conflict management, and motivation.
In comparison with inputs and outputs, group processes are often more difficult to
measure, because a thorough understanding of what groups are doing and how they complete
their work may require observing members while they actually perform a task. This may lead
to a more accurate reflection of the true group processes, as opposed to relying on members to
self-report their processes retrospectively. In addition, group processes evolve over time,
which means that they cannot be adequately represented through a single observation. These
difficult methodological issues have caused many studies to ignore processes and focus only
on inputs and outputs. Empirical group research has therefore been criticized as treating
processes as a “black box” (loosely specified and unmeasured), despite how prominently
featured they are in the IPO model. Recently, however, a number of researchers have given
renewed emphasis to the importance of capturing team member interactions, emphasizing the
need to measure processes longitudinally and with more sophisticated measures.
Indicators of team effectiveness have generally been clustered into two general
categories: group performance and member reactions. Group performance refers to the degree
to which the group achieves the standard set by the users of its output. Examples include
quality, quantity, timeliness, efficiency, and costs. In contrast, member reactions involve
perceptions of satisfaction with group functioning, team viability, and personal development.
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For example, although the group may have been able to produce a high-quality
product, mutual antagonism may be so high that members would prefer not to work with one
another on future projects. In addition, some groups contribute to member well-being and
growth, whereas others block individual development and hinder personal needs from being
met. Below is the conceptual paradigm of the study:

Figure 2. The Conceptual Paradigm of the Study
INPUT
Demographic profile of
the accounting
instructors in terms
of:
age;
OUTPUT
gender;
years in the service; and
c. education
Strategic plan in modality
preparation distance learning Preparation
techniques and
techniques and
instructors in
the accounting strategies of
strategies my be strategies used by accounting
proposed in support  Techniques and instructors in the
to accounting distance learning
instructors modality
modality
distance learning
instructors in the instructional
accounting planning;
utilization of
teaching device;
encountered by the
and
 The challenges
c. educational
growth and
development
PROCESS
.
9
10

Operational Framework
Title/ Approval on the Pilot Testing Data Gathering

Proposed Tittle
Recommendation of Statistical Analysis

the Study
Figure 3. Operational Framework
This study determined the preparation techniques and strategies of the accounting
instructors in the shift to distance learning modality of Isabela District 6. The correlation of
hindrances, strategies, and techniques in affecting distance learning. The illustration above
shows the process that made this study possible.
Statement of the Problem
This study determined the preparation techniques and strategies of accounting
instructors in the shift to distance learning modality.
The study sought to provide answers to the following questions:

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1. What is the demographic profile of the accounting instructors in terms of:
a. age;
b. gender;
c. years in the service; and
d. education?
2. What are the preparation techniques and strategies of accounting
instructors in the distance learning modality?
a. instructional planning;
b. utilization of teaching device; and
c. educational growth and development?
3. What are the challenges encountered by the accounting instructors in
the distance learning modality?
4. What are the techniques and strategies used by the accounting instructors in
distance learning modality?
5. What strategic plan in preparation techniques and strategies my be proposed
in support to accounting instructors?
Hypotheses
A hypothesis is a prediction of the possible outcomes of a study (Fraenkel & Wallen,
2019). This study hypothesized the preparation techniques and strategies among accounting
instructors. Specifically, below are the hypothesis of this study:

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1. There is no significant relationship between demographic profile and the
preparation techniques and strategies.
2. There is a significant relationship between the age of the respondents and the
effectiveness of teaching distance learning modality.
3. There is no significant relationship between the gender of the respondents and the
learning modality.
4. There is no significant relationship between the hindrances and the preparation
techniques and strategies.
Significance of the Study
The preparation techniques and strategies of the accounting instructors in the shift to
distance learning modality is the primordial concern of this study. The result of the study
would benefit as to how distance learning being conducted.
This study would help to seek solutions to the problems encountered in distance
learning and provide alternative preparation techniques and strategies for accounting
instructors in distance learning modality. The findings of the study may benefit the following:
Students. They gain knowledge that can increase distance learning. Thus, it would
provide wide view as to the supposed learning environment they might engage.
Accounting Instructors. This study aids in finding solutions to the issues that arise
during distance learning and provide different preparation methods and strategies for
accounting professors utilizing this mode of delivery.

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College Institutions. The results of this survey would provide institutions with an
understanding of the state of their responsibility. This study might help them understand what
modifications they should make for their students and other activities.
Future Researchers. This study would enable them to understand about preparatory
methods and strategies of accounting instructors in distance learnin. This study can provide
knowledge on preparation strategies and techniques.
Scope and Delimitation
This study dealt on preparation strategies and techniques of accounting instructors
engage with distance learningas to the delivery of instructions . The accounting instructors
from Isabela State University-Cauayan Campus, Isabela State University-Echague Campus,
and University of Perpetual Help System Laguna-Isabela Campus District 6, as it is the most
attainable area for the researcher. Therefore, the results can be generalized only in the said
locale and to the interested individuals.
Definition of Terms
Analysis of Variance. A statistical method used to correlate the variables in
the hypothesis. In this study, it refers to the method of analyzing the gathered data and
its interpretation.
Asynchronous. A method used by the instructors allows their students to learn
in their own schedule within a certain timeframe. In this study, it refers to the learning
modality utilized in the delivery of teaching instruction.

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Blended. The combination of asynchronous and synchronous learning
methods. In this study, it refers to the learning modality that can be made by means of
leaqrning activity sheets, modular method or with the aid of multimedia instruction.
CHED Memorandum. A set of guidelines used by the instructors for the
preparation in distance learning. In this study, it refers to the source of other data
thatcontributed to the researchers in conceptualizing the study.
Distance Learning. A new normal set-up used to conduct classes virtually
without being physically present in the classroom. In this study, it refers to the mode
of instruction that takes place not in actual school setting but into different learning
environment which is distant between the student and the learning facilitator.
Hindrances. These are the challenges faced by instructors in distance learning.
In this study, it refers to the barrier that inhibits normal form of the delivery of
teavhing instruction.
Online learning. A distance learning method used to conduct classes virtually.
In this study, it refers to the learning environment where students and learning
facilitator use multimedia in teaching-learning process.
Strategy. It is the plan and method used by the instructors to attain a specific
goal. In this study, it refers to the method used by the accounting instructors in the
delivery of teaching instruction.

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Synchronous. A method used to conduct classes virtually that runs in real-
time. In this study, it refers to the method used by the accounting instructors where
classes are initiated with all students using multimedia instruction.
Technique. It is a method used by the instructors for a particular activity.

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CHAPTER II
Review and Related Literature and Studies
This chapter presents the related literature and studies both local from foreign and
local sources. It also includes the study of the art, synthesis of the study, and gaps that bridged
to the present study are defined conceptually and operationally for clarity.
State of the Art
Covid-19 widely affected the mode of education, particularly in teaching. Different
techniques and strategies have been prepared and examined to cope with this new setup. This
study determined the preparation techniques and strategies of the accounting instructors in the
shift to distance learning modality.
This study is relevant to accounting instructors for this provides answers to the
problems, particularly in preparation techniques and strategies. It focuses to recognize work
and undertakings in the new set up in the field of education. Thus, this study provide
recommendations that will help for future studies.
Foreign Study
Under assurance of learning and assessment subject area, to a great extent, some methods
of learning and assessment are evaluated. Some of these assessment methods are case studies,
homework, online homework, quizzes, exams, performance evaluations which includes
especially feedbacks.
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After case studies, the other most important topics are skills and performance words,
which are closely related with performance evaluations. Also, while skills and performance
evaluation related studies show smooth changes between 2009-2016, there is a sharp increase
in research about case studies in accounting education similar to other studies Shawver (2017)
conducts a study to determine whether case studies can promote a change in a student’s
ethical awareness.
Wynn-Williams, Whiting, and Adler (2018) investigate the effect of case-based studies
on student learning styles. They assigned to students 10 case studies during the semester and
submitted a written response to one case. They divided students into three groups: (1) those
who did all their casework prior to the first assessment, (2) students who did all their
casework after the first assessment, and (3) students who did casework both before and after
the first assessment. Results show that active involvement in case studies appears to lead to a
more balanced indicated learning style.
Doran, Healy, McCutcheon, and O'Callaghan (2017) conduct a research about case
studies used in accounting and finance classes at one Irish university. Throughout this study,
three scenarios were used: (1) a case study requiring a debate, (2) a case study of a board
meeting format, and (3) a so-called family council format in which students form groups to
solve issues related to a family business.
In the teaching exercises described in this paper, students’ individual engagement was
apparent and great value was placed by all students on active rather than passive involvement.
The researchers found that, by using appropriate strategies, case studies can be successfully
delivered in large class settings. As a performance evaluation method,

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Kuechler (2018) compare multiple choice questions to constructed-response questions to
determine whether they differentiate in assessing the same learning ouput. According to the
study results, multiple-choice questions and constructed-response exams measure the same
level of understanding.
Higher education has been seeing a sharp increase in online learning for more than a
decade (Allen & Seaman, 2017), allowing faculty to expand to various modalities
(Fredericksen, 2017), and now the COVID-19 pandemic has accelerated this transformation
with the necessitation of virtual learning for the masses. This creates not only an opportunity
for increased research in online learning but also an opportunity to apply the best practices in
online learning that we already know. In recent years, institutions began incorporating hybrid
and fully online courses. Although this evolution was slow and often met with skepticism
(Dumford & Miller, 2018), it has become inevitable in the current pandemic climate.
Educators have been unexpectedly forced into the world of virtual learning, and now, it
doesn't appear that higher education is going to be able to return to its old "normal" anytime
soon.
Educators may be planning to use traditional teaching methods that are intended for
in-person courses (i.e., lecture; midterm/final exam assessments) in an online or hybrid
format. However, these methods do not align with best practices that are encouraged for
remote learners (Geri et al.,2017). The online mode can deliver some aspects of the course
asynchronously, which means that students can engage and complete coursework at any time
during a given instructional period such as a week. This mode has several advantages,
including eliminating geographical and time barriers among the student, instructor, and
institution.
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The online teaching modality may be particularly useful because students' lives have
been disrupted by the pandemic in several ways, presenting unforeseen barriers to learning,
which may include geographical constraints in that some students cannot live in dormitories
and time constraints in that they may be facing multiple demands (e.g., childcare, eldercare,
work demands). These benefits will likely open the avenue for significant increases in online
course delivery. (Ahmad et al., 2020)
Similarly, the pandemic has driven home the importance of online education to
accounting professionals now working remotely. With no warning whatsoever, in-person
training and large conferences disappeared. At the same time, Cerified Public Accountants
(CPAs) were asked to learn new rules and regulations to effectively guide their clients
through unprecedented times for their businesses.
As a result, online education has become the only safe and effective way to
communicate with the masses working from home. In the blink of an eye, CPAs who excelled
at in-person education must now transition to online learning. Naturally, some firms are better
prepared than others to deal with the disruption and make "the shift in delivery" work for
them. (Zarret, S. 2020)
To address the educational chaos caused by the Covid-19 pandemic, online education
has become widely used. Daily reports on its constraints and challenges appear in the global
media. However, accounts of teachers' and students' experiences with this abrupt shift in
pedagogical modality are conspicuously absent from the available literature.

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The foregoing article presents the findings of a study that investigated teachers' and
students' experiences with online education during the pandemic in the context of higher
education in Bangladesh and Nepal. According to an online survey of 147 students and 76
teachers, as well as interviews with a sub-sample of 17 participants, they adapt the action
potentials of digital artifacts to local contexts and use them in the best possible ways to
facilitate communication and enhance student learning in difficult circumstances. The major
challenges and constraints they face in transitioning to online education include, among other
things, a poor network, a lack of digital skills, and a lack of technological support from
institutions. The study results point to some important policy, pedagogical, and research
implications, which are discussed in the final section. (Shrestha et al., 2021)
In research from Elfirdoussi et al. (2020), it stated that COVID-19 is changing the
lifestyle of human beings around the globe. This outbreak is going to affect our future; the
challenge we are facing is trying to understand how this will happen and get prepared for
these changes. This environmental virus is not the first of its kind, but it is certainly the first
virus to go global at an incredible speed.
The closure of schools had far-reaching economic and societal consequences, affecting
not only students, professors, and their families. It has also shed light on a variety of social
and economic issues, such as student debt, digital learning, food insecurity, and homeless
people, as well as access to childcare, healthcare, housing, the Internet, and disability services.
As a result, each education division at the regional and national levels must take protective
measures and steps to create flexible and innovative programs that can be accessed at any
time and from any location, as well as find smart ways to overcome national examinations.
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Several countries are affected by the coronavirus disease 2019 outbreak, which is an
infectious disease caused by SARS-CoV-2. As a result, governments took a variety of
measures to combat the virus outbreak. To combat the virus's spread, schools and universities
have devised a variety of methods for reaching students via the Internet.
The study aimed to analyze the opportunities and challenges of emergency remote
teaching based on experiences of the COVID-19 emergency. A qualitative research method
was undertaken in two steps. In the first step, a thematic analysis of an online discussion
forum with international experts from different sectors and countries was carried out. In the
second step (an Italian case study), both the data and the statements of opinion leaders from
secondary online sources, including web articles, statistical data, and legislation, were
analyzed The results reveal several technological, pedagogical, and social challenges. The
technological challenges are mainly related to the unreliability of Internet connections and
many students’ lack of necessary electronic devices.
The pedagogical challenges are principally associated with teachers’ and learners’ lack
of digital skills, the lack of structured content versus the abundance of online resources,
learners’ lack of interactivity and motivation, and teachers’ lack of social and cognitive
presence (the ability to construct meaning through sustained communication within a
community of inquiry). The social challenges are mainly related to the lack of human
interaction between teachers and students as well as among the latter, the lack of physical
spaces at home to receive lessons, and the lack of support of parents who are frequently
working remotely in the same spaces.

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Based on the lessons learned from this worldwide emergency, challenges and
proposals for action to face these same challenges, which should be and sometimes have been
implemented, are provided. (Ferri et al., 2020)
According to new research, Traditionally, in a teacher-centered classroom, instructors
control the environment to control how information is dispersed and shared. In an online
course, with instant access to vast resources of data and information, students are no longer
dependent on the faculty for knowledge. Learning is becoming more collaborative,
contextual, and active. Educators must identify their objectives, design their curriculum, and
then consider how the online environment serves the instructional objectives/activities of that
curriculum. This requires changes in pedagogy.
With learning-centered instruction, instructors take on the role of facilitating and
sharing information while guiding students toward solutions. Teachers, as well as learners,
must take on new roles in the teaching-learning relationship, and faculty must be willing to
release control of learning to the students. Online learning environments also require a range
of interactive methodologies. Instructors find that when adapting courses to online models,
they pay more attention to the instructional design of their courses. As a result, the quality,
quantity, and patterns of communication students practice during learning improve.
From this perspective, instructional strategies are tools available to educators for
designing and facilitating learning. (“Instructional Strategies for Online Courses - ION
Professional eLearning Programs - UIS,” n.d.)

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Local Study
As a result of the COVID-19 pandemic, the study investigated the challenges and issues
in teaching and learning continuity in public higher education in the Philippines. The
exploratory mixed-method triangulation design was used in the study, which analyzed data
from 3, 989 students and faculty members. It was discovered that during school lockdowns,
teachers adjusted their teaching and learning designs in accordance with the institution's
policies. Due to limited or no internet connectivity, the majority of students struggled to
complete the learning activities and requirements. The qualitative responses revealed
emerging themes such as the trajectory for flexible learning delivery, the role of technology,
the teaching and learning environment, and the prioritization of safety and security. Scenario
analysis provided a context for strategic actions during and after the pandemic. It is concluded
that higher education institutions must migrate to flexible teaching and learning modes,
recalibrate the curriculum, capacitate the faculty, upgrade the infrastructure, implement a
strategic plan, and assess all aspects of the plan in order to ensure teaching and learning
continuity. (Dayagbil et al., 2021)
To address the cause of the pandemic, the Philippines' new normal of education
requires different learning modalities, as suggested by the Department of Education. One of
the adoptions that should be considered is online learning.
As a result, this study was carried out to investigate the teacher's level perceptions of
the various strains of online modalities of learning as adoption to the new normal. The
primary instrument was a modified-adopted questionnaire, which was used in a quantitative
approach. The findings revealed that teachers' levels of comfort and confidence in integrating
technology in the classroom indicated that respondents are somewhat confident and
comfortable using technology. Furthermore, the respondents' age and years of teaching
24

experience have no bearing on their perception of the strain that they may face when
integrating technology for online learning.
However, it is also demonstrated that the teacher's confidence and comfort levels in
using technology in teaching have no relationship with their perception of the various strains
on online learning and can be treated separately. Thus, the challenges that schools may face in
adopting online learning modalities should be considered by every school and the government
itself for educational success.(Quintos et al., n.d)
According to Palma, (2021). He describes Filipinos’ vital perceptions and their cultural
influence on the new modalities of learning in primary education programs in the Philippines
amid the COVID-19 pandemic. Educators call distance learning when students continue to
learn while staying at home. Using interviews and a series of observations, I gathered two sets
of significant responses about distance learning from the stakeholders; the first was from a
private institution, Brokenshire College Toril, and the rest from the public schools in the same
locale, Toril, Davao City.
In research from Rellin et al. (2020). As accounting education is part of the universities '
hierarchical structure and includes all the disadvantages of this hierarchical structure, the pace
of reaction to innovations is reduced (Celik & Ecer, 2009). Moreover, educators are also
alarmed as these rates might also be representative of the quality of accounting education in
the Philippines. One scenario may be that accounting educators have a responsibility to help
prepare students to make the transition from overwhelmed high school seniors to professional
service team members. It is incumbent upon accounting educators to prepare students to be
competitive in the unfolding economic future (Kermis, 2011). Major proponents and
advocates of accounting education call for the modification of current practices and
25

integration of new and innovative learning methodologies to stimulate the recovery in terms
of the volume of CPAs being produced.
In the modern paradigm, teachers are considered facilitators and mainly act as guides
for their students. Today's teaching approaches have to provide opportunities for self-
development and combine learned material with real-world experiences. Teaching tools such
as interactive case studies, simulations and games, and teamwork have been stated to be of
high importance to help accounting students adjust to the real-world challenges they will face
as accountants (Kermis 2011).
Accounting educationalists are therefore responsible for developing programs that, while
remaining true to their academic credentials, often meet the requirements of accountancy
training bodies and employers hiring accounting graduates. To this end, accounting
educationalists are well-placed to tailor the learning outcomes of their undergraduate
programs to meet the expectations of the accountancy profession (Ballantine & Larres, 2009).
Research from Joaquin (2020), observes that despite the innovations made by Philippine
HEIs in terms of alternative learning modes and technologies for delivering education, there
are still gaps and challenges in their responses. It recommends that policy responses and
learning innovations should be grounded on a deeper understanding of distance education and
should be sensitive to the call of the times. It was further concluded by the proponents that as
the Philippines ventures into a new mode of learning, several factors need to be considered.
This includes teacher capacity, situation and context of the learner, and efficiency of the
learning environment. These are, of course, on top of the more obvious issues of internet
speed, cost of materials, and mode of delivery.

26

In the new normal education setting, the classroom is our home and the learning space
wherein the teaching-learning processes are exchanged are the learning delivery modalities
that provide safe methods wherein education can still foster and succeed. Education, being a
necessity for Filipinos, will find its space even amid a persistent pandemic.
In this primary consideration that the different learning modalities are chosen and the
specifics of their use and applications are conceived. As face-to-face or physical classroom
instruction is not an option as long as the coronavirus vaccines and drugs are not available to
Filipino schoolchildren according to President Rodrigo Duterte, the alternative learning
delivery modalities are the ways teachers have to conduct their classes.
Distance Learning refers to a learning delivery modality where learning takes place
between the teacher and the learners who are geographically remote from each other during
instruction.
This modality has three types: Modular Distance Learning (MDL), Online Distance
Learning (ODL), and TV/Radio-Based Instruction. Modular Distance Learning is an
individualized asynchronous instruction that allows learners to study and learn through self-
learning modules (SLMs) in print or digital format/electronic copy, whichever is applicable in
the context of the learner, and other learning resources like textbooks, activity sheets, a
compendium of notes, E-books and other study materials. The teacher, same as in normal
times and in the traditional manner, has to monitor, assess, and assist the learners and may
visit the homes of the learners if possible and safe. Parents and other capable individuals or
family members of the learner may assist the learner while studying the modules. Distance
Learning is most effective for independent learners and those that have the opportunity to be
assisted or supervised by a knowledgeable adult at home.

27

Meanwhile, online distance learning sees the teacher as a facilitator and motivator for
active participation of learners through the use of various technologies accessed through the
internet while they are geographically remote from each other during instruction. Online
learning allows live synchronous instruction through online learning platforms such as
Google Classroom, Zoom, Messenger Video Chat, Schoology, and others. ODL requires a
stable internet connection and real-time interactions and responses can be recorded. The
learners may download materials from the internet, complete and submit assignments online,
attend webinars and virtual classes.
This is practiced effectively by using a Learning Management System or related
technologies. The DepEd Commons and LR Portal fall in this category. TV/Radio-Based
Instruction utilizes SLMs converted to video lessons for Television-Based Instruction and
SLMs converted to radio script for RadioBased Instruction.
Another learning delivery modality is Blended Learning, as the term implies, combines
the face-to-face learning modality which may be limited in varying degrees with that of the
other learning delivery modes. Blended learning allows the school to limit the physical
attendance of learners in school and reduce physical contact. However, blended learning
requires more attention to detail and is more time-consuming because of the various types of
activities required. (Rmos,2020)
Foreign Literature
The COVID-19 pandemic has forced all the universities in Indonesia to switch their
on-campus learning to online learning. Some universities could only provide emergency
online learning since they were not ready to conduct proper online learning. This switching
may decrease the students’ engagement with learning and impact their perceived
28

competencies. Operational accounting competencies (OAC) are important basic competencies
that allow accounting graduates to perform generic jobs in their field. Hence, this study
attempts to identify the impact of emergency online learning on students’ perceived OAC. A
survey was used to collect data on the students’ engagement with synchronous and
asynchronous learning and OAC.
The improvement in the students’ perceived OAC was mainly caused by asynchronous
learning in terms of active, collaborative, and enrichment learning. Lecturers should improve
their skills in organizing online learning to increase their students’ engagement. Accounting
departments need to provide a more complete structure, better infrastructure, and other
necessary technologies to improve online learning, as the pandemic’s duration cannot be
predicted. (Yanto et al., 2021)
The COVID-19 pandemic has triggered the greatest disturbance in the history of
education, with almost universal impacts on students and teachers worldwide. This pandemic
affected all sectors all over the world including the educational sector. UNESCO reported on
April 1, 2020, that 189 countries announced the closure of all kinds of educational institutions
affecting 1,542,412,000 out of the total enrolled learners (89.4%). However, in late July 2020,
the number of affected learners dropped to 1,066,817,855 including learners enrolled in
tertiary education. This number constitutes 60.9% of the total learners in 107 countries
(UNESCO, 2020).
Worldwide, many universities decided to convert the mean of teaching from the
traditional one (face-to-face) to online learning, at the same time all in-campus activities have
been canceled or postponed until further notice (Sahu, 2020). Most universities are well
equipped for online learning by investing in learning management systems (LMSs) (such as
Microsoft Teams and Blackboard) (Lim, 2020). These LMSs enable the instructors to interact
29

with their students virtually through live or recorded lectures, chatting, online exams and
quizzes, and assignments. However, some faculty members and students might face
challenges in coping with the new way of delivery. (Sarea et al., 2021)
Online education changes all components of teaching and learning in higher
education. Many empirical studies have been conducted to examine issues in delivering online
courses; however, few have synthesized prior studies and provided an overview of issues in
online courses. A review of the literature using Cooper’s framework was conducted to
identify such issues. Three major categories of findings were identified: issues related to
online learners, instructors, and content development.
Learners’ issues included learners’ expectations, readiness, identity, and participation
in online courses. Instructors’ issues included changing faculty roles, transitioning from face-
to-face to online, time management, and teaching styles. Content issues included the role of
instructors in content development, integration of multimedia in content, the role of
instructional strategies in content development, and considerations for content development.
To address these challenges in online education, higher education institutions need to provide
professional development for instructors, training for learners, and technical support for
content development. (Kebritchi et al., 2019)
Accounting Education recently published a special issue in which accounting
academics all over the world recounted their response to the pandemic, offering some ideas
about lessons learned (Sangster et al., 2020). The forum should make us painfully aware that
this was an unprecedented worldwide event that had to be met rapidly and decisively; and, it
serves to remind us of the impressive scope of our community and the commonality of our
purpose.
30

Before the pandemic, the use of technology in the accounting classroom had been
uneven mostly because it was a personal choice of instructors. A strong case could be made
by advocates at all points of the spectrum from those using essentially no technology to early
adopters of technology that most people had not even heard about. As a group, accounting
educators had been more sensitized to the need for accounting students to have a facility with
the software used by potential employers, but that truth scarcely created a mandate nor did its
relevance convincingly penetrate pedagogy. Therefore, the tools of the pandemic could still
be seen as either a stopgap or as that which triggered universal upscaling. (Fogarty, 2020)
Online education has been the fastest-growing segment of higher education. Because it
is so unlike traditional classroom-based instruction, many questions have been raised as to the
quality of the education offered in the online modality. After an extensive survey of the
literature, the U.S. Department of Education issued a report concluding that online or hybrid
modalities are more effective than face-to-face instruction (U.S., n.d). Still, throughout the
higher education community, many have reservations about the quality of online education.
Educators question whether the content of courses is altered and if student learning is
diminished as classes are delivered through these different conduits of instruction.
Apparently, COVID-19 pandemic affected all aspects of human life, with significant
impacts on education, as higher education institutions across the world were forced to make a
rapid transition to a fully online education format with no time to prepare. This qualitative
study applied the narrative approach to examine the stories of six university instructors
regarding their experiences with promoting student engagement during the COVID-19
emergency remote teaching. The study findings present the instructors’ feelings during the
transition to distance education, the challenges they faced, and their efforts to promote their
students’ engagement by using various strategies and assessments and by providing the
31

students with emotional support. The findings also present the effect of local culture and
millennial generation student status on students’ engagement. (Aladsani, 2021)
South African universities have been forced to transit from face-to-face to online
learning (e-learning) as a result of the coronavirus pandemic (COVID-19). However, various
challenges hinder disadvantaged students from realizing the full potential of e-learning.
Therefore, this study’s main objective is to propose alternative pathways to overcome such
challenges for students, to enable them to have access to effective e-learning.
Findings articulate the digital divide as a hindrance to students realizing the full
potential of e-learning, yet lecturers still want students to submit assessment tasks and engage
with course activities on the Moodle learning management system. With universities using
face-to-face learning becoming vulnerable to the COVID-19 pandemic and other challenges
which result in a shutdown of university sites, alternatives need to be sought to allow students,
particularly disadvantaged students, to realize e-learning. (Mpungose, 2020)
Thus, the unanticipated transition to blended learning nicely fits into the context of the
COVID-19 pandemic. It is suddenly of utmost importance to education. Therefore, teachers
and educators need to keep up with the evolving learning and tools theories to support
learners' needs. As a result, online cloud-based platforms such as ZOOM Cloud Meeting and
Google Drive are presently essential to support diverse and geographically disperse learners
from all four corners of the globe. The educators’ role has changed from the “sage on the
stage” to “the guide on the side”.
Local Literature
The COVID-19 pandemic has impacted education at all levels in various ways.
Institutions and teacher educators had to quickly respond to an unexpected and ‘forced’
32

transition from face-to-face to remote teaching. They also had to create learning environments
for student teachers doing their preparation in the light of the requirements of teacher
education programs and the conditions in which both universities and schools had to operate.
On the other hand, the shift to distance teaching and learning during the COVID-19
pandemic brought about a real challenge for both instructors and students.
To face these difficulties in teaching undergraduate chemistry courses at the
University of Santo Tomas, a blended learning strategy in the context of teaching and learning
Physical Chemistry 1 and Analytical Chemistry for Chemical Engineering students were
employed. Here, we present an online strategy that facilitated the transition from traditional
face-to-face learning to full online instruction. This is a five-component blended learning
strategy referred to as Discover, Learn, Practice, Collaborate and Assess (DLPCA).
In DLPCA, the asynchronous part of the teaching was achieved through the broadcast
of pre-recorded lecture videos on YouTube to allow students to study and progress with
learning at their own pace. The synchronous part of the teaching was conducted using video
conferencing platforms, such as Zoom or Google Meet. The DLPCA strategy was presented
and discussed with the students before implementation. The analysis of the teaching and
learning experience based on three indicators (i) student’s learning experience, (ii) student’s
academic performance, and, (iii) instructor observations showed that DLPCA had a positive
impact on students and instructors. The identified challenges were the stability of the internet
connection and the instructor’s familiarity with readily available internet-based teaching tools,
such as video conferencing software.
Instructors must also find means to improve their interaction with students and
maintain student interest and engagement during online classes. The survey also indicated that
33

most of the students are satisfied with the DLCPA strategy. Hence, this strategy is considered
a manageable and effective alternative that can be adapted to full online instruction in other
undergraduate Chemistry lecture courses. Overall, the findings and insights in this study will
add valuable resources for further hybrid instruction in the post-COVID-19 time in higher
education. (Lapitan et al., 2021).
The outbreak of the COVID-19 Pandemic across the world has profoundly altered almost
all aspects of life, including education, and Indonesia has not been an exception to these
changes. The difficulty of handling the outbreak from spreading more widely has made world
leaders develop super-strict rules so that the chain of the spread of COVID-19 can be broken.
Some standards that the World Health Organization (2019) has recommended, such as social
distancing and physical distancing, have created difficult choices for each country to
implement. United Nations Educational, Scientific and Cultural Organization (2020) stated
that changes in learning systems force schools to implement distance education or online
learning, e-learning, distance education, correspondence education, flexible learning, and
massive open online courses. (Calimlim et al., 2021)
The motivation level to learn of college students was affected by the sudden
implementation of online learning due to the COVID-19 pandemic. All schools are closed for
face-to-face classes to prevent the transmission of the virus. The sample included the total
enumeration of 196 education students currently enrolled at Polytechnic University of the
Philippines-Ragay, Camarines Sur Branch for the First Semester of the School Year 2020-
2021. Data were obtained using the Duncan and Mckeachie (1991) Motivated Strategies for
Learning Questionnaire (MSLQ) modified into Google Survey Form. Descriptive statistics,
One-Way Analysis of Variance, and Pearson's correlation have been used to interpret results.
34

According to new research, in the Philippines, the Covid-19 crisis has affected about 27
million learners, 1 million teachers, and non-teaching staff, as well as the families of learners.
The disruption caused by Covid-19 has forced the adoption of online learning in schools.
Teacher training is a major consideration that would require schools to readjust their
budget allocation to respond to this emerging need. Online teaching involves a lot of
preparation, and teachers now find themselves having to use tools they are not familiar with.
For sure, there will be adjustments.
Bridging the digital divide with offline learning methods is the biggest challenge for
schools It can be noted that the onset of the total lockdown last year in 2020, was in the
middle of the audit and tax season. A lot of difficulties and uncertainties were encountered in
conducting the audit and assurance works. The auditors were faced with many unfamiliar
issues and first-time situations brought about by the Covid-19 crisis. Despite the many
challenges, the auditors performed their role in their audit of the financial statements to meet
the statutory requirements of their clients and helped ensure that taxes were paid promptly.
These contributed a lot to the timely tax collection where the government’s funds are badly
needed transitioning to online learning is the widening inequality of access to and usage of
information and communications technology (ICT). (“What will schools look like under the
‘new normal?” 2020)
In the study from Moralista and F. Oducado (2020), it states further that, aculty
perceived several difficulties and challenges in the online education setting. Uncertainty
defines faculty perception toward online education during the pandemic outbreak as they are
called to shift to a new normal or non-traditional mode of delivery of instruction.

35

Despite some reservations, HEIs faculty are expected to step out of the traditions of
residential face-to-face education. As faculty transit and adapt to the new normal in the higher
education landscape, they must be afforded continued support, training, and development and
be provided with ways to more fully understand and expand the opportunities that online
education presents. Additionally, faculty must learn to embrace the educational challenges
brought by the COVID-19 pandemic and view online teaching and learning as an inviting
challenge.
The COVID-19 global health crisis has affected the mental and psychological health and
well-being of people around the world. However, little is known about the impact of COVID-
19 among Filipino teachers. This study was conducted to determine the impact of the COVID-
19 pandemic on the quality of life (QoL) of professional teachers in the Philippines. A
descriptive cross-sectional study was used involving 139 licensed professional teachers. The
COVID-19 Impact on Quality of Life (COV19-QoL) was the primary measure used in this
study.
Moreover, descriptive statistics, t-test, and one-way ANOVA were the statistical tools
employed to analyze the data. Results indicated a moderate COVID-19 impact on the QoL of
the teachers. There was a significant difference in the impact of COVID-19 on QoL by degree
program. However, the impact of COVID-19 on QoL did not significantly differ by age, sex,
marital status, employment status, monthly salary, presence of a COVID-19 case near their
residence, personal knowledge of someone who was infected or died of COVID-19, presence
of a medical condition, and perceived threat.

36

The psychological well-being and QoL of teachers must be recognized and teachers must
be provided with support as they continue to adapt to the impact brought by the COVID-19
pandemic. This study contributes to the growing literature on the impact of the pandemic.
(Rabacal et al., 2020)
According to the research of Tria, (2020), it reveals that he Commission on Higher
Education suggested strengthening online platforms and blended learning such as but not
limited to google classroom, messenger, zoom, Edmodo, Facebook, and YouTube (CHED,
2020). In addition, both will adopt numerous learning delivery options such as but not limited
to face-to-face, blended learning, distance learning, home-schooling, and other modes of
delivery (CHED, 2020; DepEd, 2020).
However, the implementation would pose such problems for students who have limited
internet access, no gadgets, and the poor. According to the report of Akamai (2017), the
Philippines has the slowest internet connectivity in Asia. Besides, such challenges would be
equity gaps, students’ security and safety, quality of learning compromised, and poor
assessment results (Winthrop, 2020).
In terms of teaching, teacher training in online instruction, blended learning, and distance
learning are also recommended in order to adjust to the new instructional format (Toquero,
2020). Teacher competencies in both pedagogy and technology should be reinforced. In this
transition to the new normal, from the four corners of the classroom to the borders of virtual
reality, every learning institution needs to study how successful online learning is in providing
quality education and outcomes-based education to students (Basilaia & Kvavadze, 2020).
37

The pandemic had an extensive impact on the education system, affecting thousands of
students and educators. The consequences of this pandemic include the closure of schools and
other learning spaces. The crisis is wreaking havoc on pre-existing education, limiting
opportunities for many more of the most vulnerable youth, children, and adults to continue
learning. Learning is decreasing because it threatens how education can be acquired in this
time of the pandemic.
The shutdown of educational institutions hampers the delivery of access to food and
services for the people of the communities, likewise to the capacity of parents to work,
increasing the risk and violence against children and women within the family. To make
matter worse the education demand is much more challenging. Adjustments and nonstop
webinar sessions are fed by the Department of Education to educators just to ensure that
education will continue despite the pandemic. Education has no exceptions in this crisis
especially in the field of Physical education many of us P.E instructors find it hard to deliver
the instruction and lessons to our learners, particularly in the product base performance of our
students.
Synthesis of the Study
The shift to distance teaching and learning during the COVID-19 pandemic brought
about a real challenge for both instructors and students. The above studies show the
correlation between these variables. Teaching methods to cope with this new setup of
education takes time to prepare and strategize.

38

Amidst the Covid-19 pandemic, the closure of schools affects the performance of
students and instructors. Instructors have difficulty comprehending the lesson due to
environmental hindrances and poor internet connection likewise, to the students. This study
also shows how the life status of students and instructors gives an additional burden on them.
The above studies arise with teaching methods similarly to lessen the burdens of the
instructors and students regardless of their status in life and improve the effectiveness of
distance learning. This study aims to answer the questions and give recommendations,
particularly on the topic of this study.
Gaps that Bridge to the Present Study
The forgoing studies delved on the conditions and status of the learning delivery mode
used by accounting instructors. Most of the studies were tackling on the effects of distance
learning modality which impact the accounting instructor on the basis of teaching approaches
which are not appropriate to utilized.
However, this present study is the only study that focuses on the preparation
techniques and strategies of accounting instructors. The learnining modality and the strategies
used by the accounting instructors were given emphasized. Thus, this is the gap bridged by
the study.
39

CHAPTER III
Methodology
In this chapter, the researchers described the choice of research design and methods.
Also presented here were the locale of the study, respondents of the study, instrumentation,
data gathering procedure, and data analysis tools used in this research study.
Research Design
Qualitative research methods are designed in a manner that helps reveal the behavior
and perception of a target audience regarding a particular topic. There are various types of
qualitative research methods like an in-depth interview, focus groups, ethnographic research,
content analysis, case study research that are usually used. The results of qualitative methods
are more descriptive, and therefore the interferences are often draw quite easily from the
information.
It came from direct observation and in-depth analysis of the interviews among
variables in the field of research. The results will be analyzed as part of the quantitative
analysis. Conducting in-depth interviews is one of the most common qualitative research
methods. It is a personal interview that is carried out with one respondent at a time. This is
purely a conversational method and invites opportunities to get details in depth from the
respondent.
More so, one of the advantages of this method provides a great opportunity to gather
precise data about what people believe and what their motivations are. If the researcher is
well experienced asking the right questions can help to collect meaningful data. If they should
40

need more evidence the researchers should ask follow-up questions that will help them gather
more information.
These interviews can be done face-to-face or on phone and normally can last between
half an hour to two hours or even more. When the in-depth interview is conducted face to face
it gives a better opportunity to read the body language of the respondents and match the
responses.
Locale of the Study
This study was conducted on three different universities in the Sixth District of Isabela
which were Isabela State University – Cauayan Campus; Isabela State University – Echague
Campus, and the University of Perpetual Help System Laguna – Isabela Campus wherein the
respondents, relevant to similar community of practice, were found. These univerisities were
profiled based on their offering of accountancy courses – necessary aspect for our study.
Population of the Study
The respondent of this studys were accounting instructors of three different
univerisities which were the Isabela State University-Cauayan Campus, Isabela State
University-Echague Campus, and the University of Perpetual Help System Laguna-Isabela
Campus which offering accountancy courses in the Sixth District of Isabela.
The entire population of the respondents totaled to 13 accounting instructors in the
District 6 of Isabela. The researchers used a purposive sampling technique in this study. The
researchers chose respondents of the study who have prior knowledge about the topic being
investigated upon and are timely, relevant, and appropriate to share their views on how they
prepare and what strategies they used in the shift of learning modality due to the new-normal
setup of education.
41

Research Instrument and Validation
In this study, an interview form for 13 accounting instructors. They were ineterviewed
as to the strategies used in distance learning, the cahllenges experience and the procedure of
preparing the learning instruction.
The self made questionnaires were validated by 3 jurors who were experts in the field
of research. A 5-point Likert scale was used to determine the preparation technique of
acccounting instructors. The 3-point liker scali was shown below
This study used a 3-point Likert Scale below:
A 3-point Likert Scale will be use below:
Range Description
4.01 – 5.00 Excelllent
3.01 – 4.00 Highly Satisfactory
2.50 – 3.00 Very Satisfactory
2.01 – 2.49 Satisfactory
1.00 – 2.00 Poor
Data Gathering Procedure
The researchers asked permission from the Commission on Higher Education (CHED)
to conduct the said undertaking. After approval, a letter was sent to the College Administrator
to conduct the study.
The researcher distributed the questionnaires to the respondent accounting instructors.
Similarly, an observation will be initiated in an actual school setting. Subsequently, an

42

interview will be conducted with the respondents to gather data and to validate and analyze
the data gathered.
Statistical Treatment
In the analysis and interpretation of the data collected, the researcher used the
following statistical tools:
Frequency and Percentage Distribution. This algorithm is often used to calculate
the percentage of demographic profile data. The frequency is calculated using this formula.
Where: % = f÷N x 100
% = Percent f = Frequency N = number of cases.
Mean. Can be otained by dividing the sum of data by the number of respondents.
43

CHAPTER IV
Presentation, Analysis, and Interpretation
This chapter contains the Research Method used in this study. It presents the data in
tabular form interpreted and analyzed.
Table 1
Percentage Distribution of Accounting Instructors
According to Age Bracket
Age Frequency Percentage
20-25 2 15.38%
26-30 1 7.69%
31-35 6 46.15%
36-40 1 7.69%
Others 3 23.08%
Total 13 100%
Table 1 illustrates the percentage distribution of accounting instructors according to
their age bracket. Hence, it shows that the majority of the respondents were aged 31-35 years
old with 6 or 46.15 percent, while respondents 41 years old and above got 3 or 23.08 percent,
and the respondents aged 20-25 years old with 2 or 15.38 percent.
On the other hand, respondents aged 26-30 and 36-40 got the same with 1 or 7.69
percent only. It shows that respondents majority belong to the 31-35 age bracket.
44

Table 2
According to Gender
Gender Frequency Percentage

Male 7 53.85%
Female 6 46.15%
Total 13 100%
Table 2 shows the majority of the respondents were male with 7 or 53.85% percent,
while female with 6 or 46.15 percent only.
Table 3
According to University
University Frequency Percentage

Isabela State University - Cauayan Campus 5 38.46%
Isabela State University – Echague Campus 5 38.46%
University of Perpetual Help System Laguna- 3 23.08%
Isabela Campus
Total 13 100%
Table 3 revealed that the highest number of respondents of accounting instructors was
from the Isabela State University - Cauayan Campus and Isabela State University - Echangue
Campus, with 5 or 38.46 percent. Thus, there was 3 or 23.08 percent of accounting instructors
in the University of Perpetual Help System Laguna-Isabela Campus for the school year 2021-
2022.
45

Table 4
Frequency Distribution of Accounting Instructors
on Preparation Techniques and Strategies
(5) (4) (3) (2) (1)

SA A N D SD F TWF Interpretation
1 Attending Capacity 5 7 1 0 0 56 4.31 Excellent
Building/ or Upskilling
through Trainings, and
Seminars/Webinars
2 Familiarization with ChEd 3 7 3 0 0 52 4 High
Orders/Memorandum Satisfactory
3 Synchronous 3 9 1 0 0 54 4.15 Excellent
4 Asynchronous 4 9 0 0 0 56 4.31 Excellent
5 Blended (Both 5 8 0 0 0 57 4.38 Excellent
Synchronous and
Asynchronous)
Total Weighted Mean : 4.23 STRONGLY AGREE
In Table 4, Blended (Both Synchronous and Asynchronous) got the highest total
weighted frequency with 4.38 percent with a scale of Excellent, while Attending Capacity
Building/ or Upskilling through Trainings, and Seminars/Webinars and Asynchronous got the
same total weighted frequency with 4.31 percent with a scale of Excellent.
Thus, the total weighted frequency of Synchronous was 4.15 percent with a scale of
agree, and the Familiarization with Ched Orders/Memorandum with a total weighted
frequency of 4 percent only with a scale of agree. It shows that the preparation techniques and
strategies of accounting instructors rated 4.23 on a scale of Excellent.

46

Table 5
Frequency Distribution of Accounting Instructors
Affecting Preparation Techniques and Strategies
(5) (4) (3) (2) (1)

Hindrances SA A N D SD TOTAL TWF Interpretation
1 Household 4 5 3 1 0 51 3.92 Highly
Responsibilities Satisfactory
2 Environmental 4 6 2 1 0 52 4 Excellent
Noises
3 Financial 1 6 4 1 1 44 3.38 High
Instability Satisfactory
4 Unstable 9 4 0 0 0 61 4.69 Excellent
Internet
Connection
5 Health Problem 1 6 5 1 0 46 3.54 High
Satisfactory
Total Weighted Mean 3.91 AGREE
Table 5 shows that Unstable Internet Connection got the highest total weighted
frequency with 4.69 percent with an interpretation of Excellent , and Environmental Noises
got the total weighted frequency of 4 percent with the interpretation of Highly Satisfactory.
Thus, the total weighted frequency of Household Responsibilities got 3.92 percent with the
interpretation of High satisfactory, while Health Problem with a 3.54 percent total weighted
frequency with the interpretation of Highly Satisfactory, and Financial Instability got the total
weighted frequency with 3.38 percent only with the interpretation of Highly Satisfactory . It
shows that the hindrances affect the preparation techniques and strategies of the accounting
instructors rated 3.91 percent with the interpretation of Highly Satisfactory.

47

and strategies in the shift to distance learning: “I can say that these strategies and techniques
are effective in my two years of experience in the academe. Although there are instances of
uncontrollable negative scenarios such as background noises
Table 6
Hindrances that Affect the preparation techniques and strategies
Household Environmental Financial Unstable Internet

Respondents Responsibilities Noises Instability Connection Health Issue
R1 2 2 2 4 3
R2 4 4 4 5 4
R3 3 5 3 5 3
R4 5 5 4 5 4
R5 4 4 5 5 2
R6 5 5 3 5 4
R7 5 5 4 5 5
R8 4 4 4 5 4
R9 3 3 3 4 3
R10 3 3 3 4 3
R11 4 4 4 4 4
R12 4 5 4 5 4
R13 5 5 5 5 3
Mean 3.923076923 4.153846154 3.692307692 4.692307692 3.538461538
Table 6 shows the weighted mean of the hindrances that affect the respondents relative
to preparation techniques and strategies. As illustrated, unstable internet connection got the
highest mean with 4.69 percent which affects preparation techniques and strategies in distance
learning. In contrast, the lowest mean is the Household Responsibilities which has total of
3.92 weighted mean.

48

In the study conducted by Ozudogru (2020), its results about the problems faced by
the respondents in the distance learning illustrates that “lack of internet” (20/20) and “limited
internet” (12/20) were the surfacing adverisities in learning such type of education landscape.
This results is quite in resemblance to the hindrance showed in this study, which is unstable
internet connection.
The same problem occurred in the results of Rosalina et. al. (2020), Teacher’s
Challenges towards Learning in Pandemic Era, in which the respondents agreed that the
difficulties in this kind of learning includes three aspects, one of which is “supporting
facilitation as internet connection and internet quota.”
In the same study as Aditya (2021), the same hindrance was perceived by the
instructors in online teaching. The instructors claimed that online learning would be possible
through a stable internet connection and functioning gadgets that might help in online
learning, especially synchronous learning.
Contrary to the results of the study by Rinzin (2020), household responsibilities
resulted in more than one in three students could not study at home as they were engaged in
household chores during the pandemic, a regional study has found. It was the biggest concern
of the youth about not having time to study at home due to household work during the Covid-
19 pandemic.
CHAPTER V
49

Summary of Findings, Conclusions, and Recommendation
Summary of Findings
In light of this research, the researchersfound out the following integral aspects that
were present:
1. The preparation of accounting instructors were based on
available guidelines set forth by the college institution.
2. The strategies used by the accounting instructors were
tantamount to the expected class setting.
3. The learning environment in distance learning modality were
suited to engage the students into learning atmosphere that is conducive.
4. The preparation techniques were employed using multimedia
instruction.
Conclusions
Based on the findings, the researchers drawn the following conclusions:
1. The accounting instructors were dependent to the modern technology as

medium of instruction for the delivery of teaching instruction.
2. The used of differenitiated tasks were observable that made the discussion
interactive despite that it took place in a varied school setting.
3. The preparation as to the presentation of the concepts were in the form of

engaging activities which is vital to facilitate the instruction.
4. Different teaching strategies were utilized form the beghinning of the teaching
instruction until the assessment period.
Recommendation
Based on the conclusions, the researcher drawn the following:

50

1. Accounting instructors should have trainigs and seminars involving teaching
strategies during exigiency of time.
2. Resource person who are expert in the procedure in the field of education
should serve as the mentor for further improvement of knowledge and skills.
3. There should be a mentor and mentee partnerships wherein the purpose is to
assist one another in some unknown situations.
4. Instructors should have training or seminars in using online teaching
platforms.
5. Current offering and possibilities for accounting instructors related to the
new normal setting of education should be identified by school.
6. The Commission on Higher Education (CHED should provide conference
and forum with regard to the performance of instructors and the professional
competency.
51

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59

APPENDICES

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I

University of Perpetual Help System Laguna – JONELTA

PREPARATION TECHNIQUES AND

An Undergraduate Thesis Presented to

NICOLAS, APRIL GWYNETH S.

University of Perpetual Help System Laguna – JONELTA

invaluable time and assistance for this endeavor:

Amongst, the researchers convey gratitude to the parents for unconditional

love, guidance, and unending support;

To Rovelinda A. Martinez, research statistician, for her guidance and

immediate responses and helping them in doing their tasks;

To Samuel U. Itchon, CPA, research instructor and Ms. Dytas C. Cullanan,

research study possible;

To Dean Acct., Jonathan B. De Veyra, MBA, for his encouragement, unending

guidance, and support; and

To our dear friends, for the love, support, and happiness.

wisdom, guidance, and unconditional love.

University of Perpetual Help System Laguna – JONELTA

will not be a success because of your unwavering support and love.

University of Perpetual Help System Laguna – JONELTA

As the graduate students with accounting profession is one of main resources

necessary up to date information and education tailored to needs of financial world.

Since the mid-1980s, professional accounting bodies, employers of accounting

required by members of the accounting profession in the modern, technologically-

astute, rapidly changing business environment (Bui & Porter, 2020).

This study determined the preparation techniques and strategies of accounting

instructors in the shift to distance learning modality.

instructors in the distance learning modality? a. instructional planning; b. utilization of

University of Perpetual Help System Laguna – JONELTA

What strategic plan in preparation techniques and strategies my be proposed in support to

preparation techniques were employed using multimedia instruction.

beghinning of the teaching instruction until the assessment period.

University of Perpetual Help System Laguna – JONELTA

education should be identified by school. The Commission on Higher Education (CHED

University of Perpetual Help System Laguna – JONELTA

CHAPTER 1: THE PROBLEM AND ITS BACKGROUND

Statement of the Problem 10

Hypothesis of the Study 11

Significance of the Study 12

Scope and Delimitation 13

CHAPTER 2: REVIEW OF RELATED LITERATURE AND STUDIES

State of the Art 16

University of Perpetual Help System Laguna – JONELTA

Synthesis of the Study 37

Gaps that bridged to the present study 38

Locale of the Study 40

The population of the Study 40

Research Instrument and Validation 41

Evaluation and Scoring 41

Data Gathering Procedure 42

CHAPTER 4: PRESENTATION, ANALYSIS, AND INTERPRETATION

CHAPTER 5: SUMMARY OF FINDINGS, CONCLUSION AND

University of Perpetual Help System Laguna – JONELTA

Table 1 Percentage Distribution of Accounting Instructors According to Age Bracket 43

Table 2 Percentage Distribution of Accounting Instructors According to Gender 44

Table 3 Percentage Distribution of Accounting Instructors According to University 44

Table 4 Frequency Distribution of Accounting Instructors

Table 5 Frequency Distribution of Accounting

Table 6 Hindrances that Afffect the Preparation

University of Perpetual Help System Laguna – JONELTA

Figure 1. Theoretical Paradigm of Distance Learning 5

Figure 2. Conceptual Framework 9