A Comparison of Effectiveness of Online and Traditional Learning in

Accountancy Students at MMG College for AY. 2023-2024

In Partial Fulfilment
Of the Requirements
for the Degree
Bachelor of Science in
Accountancy

Deragun, Farhanisa T.
Mla, Sharina B.

CHAPTER I

INTRODUCTION

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 This chapter presents (a) the background of the study; (b) the problem of the

study; (c) the objectives; (d) the significance of the study; (e) the scope and

delimitation.

A. Background of the Study

Learning has traditionally been thought to occur in a classroom or face-to-face

interaction when the teacher and students are physically present but due to the Corona

Virus 2019 (Covid-19) the sudden closure of schools and sudden transition to online

happened. Navarosa and Fernando (2020) claimed that distance learning is the "new

normal" throughout the educational system, not just at colleges and universities but

also in elementary and high schools. As they must now have participated in online

distance learning, which is entirely different from their regular routines, this presented

the students with significant obstacles. Even though data reveals that students often

enjoy attending online courses, they currently experienced little physical or in-person

identification with peers (Seiver & Troja, 2014).

In previous studies, Chen and Keng (2019) looked into the Switching Intention

from traditional Learning to an online learning platform. They suggested that online

learning must also pay more attention to the needs of learners to improve the value of

students' general education. Nevertheless, not all pupils learned in the same way; thus,

to be flexible, the traditional approach is not ideal for all students. Hence, the idea that

learning only occurs in face-to-face settings has since been refuted and supplanted by

the use of network and internet technology to provide a way of communication to

students, regardless of their location (Basak et al., 2018).

E-learning, often known as a distance learning environment, can be defined as

a provision of a web-based communication medium that enables students to access

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various learning tools, such as program information, course content, teacher

assistance, discussion boards, document sharing systems, and learning resources at

their convenience (Van Raaij & Schepers, 2008).

The Commission on Higher Education (CHED) in the Philippines has

implemented blended learning as a modality for higher education institutions in

response to the COVID-19 pandemic. CHED recognizes that blended learning

combines the strengths of traditional face-to-face instruction and online learning,

providing flexibility and accessibility for students. Blended learning in higher

education involves a mix of synchronous and asynchronous instruction, utilizing

various online platforms and technologies. Furthermore, it has emphasized the

importance of faculty development and support, as well as ensuring access to

technology and internet connectivity for students.

This study aims to fill this gap by examining the comparison between the

effectiveness of online and traditional learning in accountancy. The results of this

study will contribute to a deeper understanding on which teaching approach would

convenience to the students and teachers and its impact on student academic

performance. This will also help educators and institutions to make informed

decisions about policy-making regarding the problem between Online Learning and

Traditional Learning and to optimize its effectiveness for student success.

B. Statement of the Problem

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 The study aims to determine the Effectiveness of Online and Traditional

Learning in Accountancy Students at MMG College AY. 2023-2024.

Specifically, this study will be able to answer the following questions:

1. What is the profile of a 3rd-year accountancy student in terms of:

1.1. Age

1.1.1. 18-20 years old

1.1.2. 21-23 years old

1.1.3. 24-26 years old

1.1.4. 27-above

1.2. Gender

1.2.1. Male

1.2.2. Female

1.3. Full-time/Working Student

1.3.1 Full-time Student

1.3.2 Working Student

1.4. G.P.A.

1.4.1. 99-96

1.4.2. 95-91

1.4.3. 90-86

1.4.4. 85-81

1.4.5. 80 above

1.5. Academic Status

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 1.5.1. Regular

1.5.2. Irregular

1.6. Students Schedule

1.6.1. Morning class

1.6.2. Afternoon class

1.7. Internet Access

1.7.1. Wi-Fi

1.7.2. Pocket Wi-Fi

1.7.3. Mobile data

1.8. Gadgets

1.8.1. Computer

1.8.2. Laptop

1.8.3. Tablet

1.8.4. Cellphone

2. What are the factors of Online Learning?

2.1. Learning Environment

2.1.1. Student-centered

2.1.2. Knowledge-centered

2.1.3. Teacher-centered

2.2. Motivation to Learn

2.2.1. Intrinsic motivated

2.2.2. Extrinsic motivated

2.3. Learning Convenience

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 2.3.1. Accessibility of time and place

2.3.2. Affordability

3. What are the factors of traditional Learning?

3.1. School Factors

3.1.1. Visual Learning

3.1.2. Auditory Learning

3.1.3. Read/Write Learning

3.1.4. Kinesthetic Learning

3.2. Student Factors

3.2.1. Physical health problems

3.2.2. Mental ability

3.2.3. Anxiety and low-esteem

3.3. Family Factors

3.3.1. Lack of parental supervision

3.3.2. Financial Sustainability

3.3.3. Home community/environment

3.3.4. Family's towards education

4. Is there a Significant Difference between the student's profile, factors affecting

Online and Traditional Learning, and the effectiveness of online and traditional

Learning towards 3rd-year accountancy students of MMG College?

C. Objectives

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 This study had five main objectives:

 To understand the student’s experienced of online learning and traditional

learning.

 To analyze the existing relationship between online and traditional Learning.

 Determine the difficulties the students encountered during the in-depth face-to-

face sessions and online learning.

 To examined the effectiveness of online and traditional learning.

 To assessed the student performance in online and traditional learning.

D. Significance of the Study

This study aims to determine a comparison of effectiveness of online and

traditional Learning of 3rd-year accountancy students of MMG College. The result of

the study will benefit the following people.

Students. Conducting studies about the situation involving students was

essential. This study result would allow the student to assessed their practical

learning.

Teachers. Being a teacher or a second parent to many children takes work.

Handling students can be a challenge. This research helped teachers develop more

strategies and broaden their knowledge of handling them through online and face-to-

face classes.

School Officials. Having a high position in schools takes work. The results of

this study hoped to guide school officials in policy-making regarding the problem

between Online Learning and Traditional Learning.

CHED. Supervise and coordinate higher education institutions in the

Philippines, as well as to develop and implement tertiary education policies. This

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study will help them know on what kind of teaching approach is more effective on the

students.

To future researchers. This study will help them understand how they would

develop this study as this will provide them with information that will serve as their

guide to conduct their research related to this study.

A. Scope and Delimitation

This study focuses only on a comparison of effectiveness of online and

traditional learning in accountancy students.

This study limits its coverage to 3rd-year accounting students only. Its primary

purposed is identifying the common problems they encounter during online and

traditional Learning.

This study considers every aspect of students' personal information that

impacts their academic performances, such as their parent's educational background,

income, Gender, Age, and home location. Each of the respondents is given the same

questionnaires to answer. Moreover, this study focuses on the current 3rd-year

students of the school year 2023-2024.

Survey questionnaires will be conducted by the researchers for the gathering

of data. The outcomes will be applied solely to the school under study, and results

will only be confined to the research respondents.

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 A Comparison of Effectiveness of Online and Traditional Learning in
Accountancy Students at MMG College for AY. 2023-2024

Survey Questionnaire
Name: (Optional)
Part I. Demographic Profile
This part represents the queries regarding the demographic profile of the
3rd year BSA students of MMG College A.Y. 2023-2024.
General Instruction: Put a check () on the circle provided which indicate your
demographic profile and the student resources.

A. Age
◯ 18-20 years old ◯ 21-23 years old
◯ 24-26 years old ◯ 27 and above
B. Gender
◯ Male
◯ Female
C. Working/Full time student
◯ Full time student
◯ Working student
D. Accounting subjects grade point average (GPA)
◯ 99 - 96 ◯ 85 - 81
◯ 95 - 91 ◯ 80 below
◯ 90 - 86
E. Academic Status
◯ Regular
◯ Irregular
F. Schedule
◯ Morning Class
◯ Afternoon Class
G. Internet access
◯ Wi-Fi
◯ Pocket Wi-Fi
◯ Mobile data

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 H. Gadgets
◯ Computer ◯ Tablet
◯ Laptop ◯ Cellphone

Part II. Information about Traditional and Online Learning Modalities.

General Instruction: Read each item carefully and mark the option with a check
mark guided by the following description. Use the following scale to answer each
item that best describes yourself and your opinion concerning online learning/distance
education and traditional learning.

Legend: 4- Strongly agree 3- Agree 2- Disagree 1- Strongly disagree

Section I: Information about Online Learning

Statement 4 3 2 1
I am able to easily access the Internet as needed
for my studies.
I am comfortable communicating electronically.

I am willing to actively communicate with my

classmates and instructors electronically.
I am able to manage my study time effectively
and easily complete assignments on time.
I am more comfortable responding to
questions through online than orally.
I enjoy working with other students in group chat.

I am motivated by the material in an Internet

activity outside of class.
I can ask my teacher questions and receive a
quick response during Internet activities outside
of class.
I am confident that I was able to learn efficiently in
this approach without any struggles in doing self-
study.
I could pass a course on the Internet without any
teacher assistance

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Section II: Information about Traditional Learning

Statement 4 3 2 1
Face-to-face instruction would help me
learn more.
Face-to-face instruction would help me
understand the course concepts better.
Face-to-face instruction would be a better
way for me to learn the content/course materials.
Face-to-face learning environment would
contribute to my overall satisfaction of the course.
Face-to-face communication would improve my
ability
to learn.
Face-to-face environment makes it easier for me to
communicate with my instructor.
Face-to-face environment makes it easier
for me to communicate with my
classmates.
Face-to-face classes where I can hear the instructor
help me and it keeps me engaged.
Face-to-face classes could pass me in this course.

Face-to-face classes can get away from my house

problems.

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