A COMPARATIVE STUDY BETWEEN THE TRADITIONAL

AND ONLINE LEARNING MODE OF TEACHING

ACCOUNTING SUBJECTS TOWARDS THE STUDENTS OF
COLEGIO DE STO. DOMINGO DE SILOS.
 RESEARCH DESIGN AND
METHODOLOGY

This is the first study of its kind to use a type of research that generates data that defines the state

of nature at a point in time. The most common descriptive research method is the survey, which

includes questionnaires, personal interviews, phone/online surveys, and normative surveys.

The study is a quantitative research described as a structured way of collecting and analyzing data.

Quantitative research involves the use of computational, statistical, and mathematical tools to

derive results. It is conclusive in its purpose as it tries to quantify the problem and understand how

prevalent it is. Data preparation includes determining the objective of the study and the sequence

of data collection activities. The data is then collected from only those people who are most

relevant to the study's objectives, known as a target segment.

 SUBJECT OF THE STUDY

Data was collected from forty-five (45) randomly picked students

and five (5) teachers of accounting subjects at Colegio de Sto
Domingo De Silos. Prior to the selection of the participants, a letter
was sent to the respondents together with a survey questionnaire.
he researcher coded each student for confidentiality and
anonymity purposes. The students’ consent were also sought using
the same letters attached to the survey questionnaires.
 RESEARCH INSTRUMENT USED

The researchers used checklist and likert scale to measure the respondent's
accordance to the study. Checklist is a list of questions or criteria, which represent the
impact areas assessment. It is used by the researchers to further learn and improve their
study for future research.

The Likert Scale is a rating scale that's often used to measure and evaluate customer
sentiment on a specific product, service or experience. Survey includes gathered
information about the participants and also their perceptions toward online and traditional
learning modes. The survey questionnaire was validated to ensure content validity.
 RESEARCH PROCEDURES

The process of data gathering was divided into two (2) parts:

(1) accomplishing of the demographic scale, and

(2) (2) answering a survey questionnaire form.

The participants were allowed to ask the researchers questions or clarifications as

they read and answer the instrument. The researchers then tallied and inserted to

tables and graphs to determine the percentage of the respondent's answer.

Furthermore, privacy was strictly exercise and properly executed in accordance to the

research ethics.
 STATISTICAL TREATMENT OF DATA

The researchers used a percentage frequency distribution as the

statistical treatment of data.it is a display of data that specifies the

percentage of observations that exist for each data point or grouping

of data points. It is a particularly useful method of expressing the

relative frequency of survey responses and other data.

 PRESENTATION, ANALYSIS AND
INTERPRETATION OF DATA

The Demographic Profile of Respondents According to Age, Courses, Year Level, Number of Accounting
Subjects Taken or Currently Taking, Devices Used for Online Class and Internet Connection Used.
TABLE 1: Distribution of Data According to Age

  FREQUENCY PERCENTAGE PERCENTAGE RANK

Below 18 years old 1 2% 3.5

19-22 31 62% 1

23-26 16 32% 2

27-30 1 2% 3.5

31 years old and above 1 2% 3.5

TOTAL 50 100%  
 Table 1 shows the age of the respondents.
Majority of the respondents are ages nineteen
to twenty-two (19-22) with a total number of 31
respondents and a percentage of sixty-two
(62%) percent, followed by the 16 respondents
ages twenty-three to twenty- six (23-26) with an
average of thirty-two (32%) percent. Each ages
below eighteen (18), twenty-seven to thirty (27-
30) and thirty-one (31) and above has a
respondent of one with an average 2% that Below 18 years old 19-22 years old 23-26 years old

result to gather a average of 6%.

27-30 years old 31 years old and Above
 TA B L E 2 : D i s t r i b u t i on o f D a t a A c c o r d i n g t o C o u r s e s

  FREQUENCY PERCENTAGE PERCENTAGE RANK

BS-Accountancy 18 40% 1
BS- Entrepreneurship 10 22.22% 3

BS-Tourism Management 4 8.9% 4

BS-Customs Administration 11 24.44% 2

BS- Information Technology 2 4.44% 5

TOTAL 45 100%  
 This chart shows that 40% of the
respondents are Accountancy student
which is 18 students. 24.44% of the
respondents are in Customs
Administration with a total count of 11.
Next are the 22.22% responses of the
ten Entrepreneur students and the
8.9% were the responses of the
students in Tourism Management which
Bs-Accountancy
consist of 4 individuals. And lastly,
Bs- Entrepeneurship
4.44% of the respondents are
Information technology student which
Bs- Tourism Management

consist of 2 individuals. Bs- Customs Administration

Bs- Information Technology

 TABLE 3: YEAR LEVEL OF THE STUDENT
RESPONDENTS

  FREQUENCY PERCENTAGE PERCENTAGE RANK

First Year 6 13.33% 4.5

Second Year 10 22.22% 2

Third Year 23 51.11% 1

Fourth Year 6 13.33% 4.5

TOTAL 45 100%  
This chart shows the year level of the
student respondents. Twenty (23) student
or 51.12% of the respondents are in 3rd
year. Ten (10) students or 22.22% of the
respondents are in 2nd year and both 1st
and 4th year has six (6) students or
13.33% respondents.

First Year Second Year

Third Year Fourth Year

 TA B LE 4 : N U M B E R O F A C C O U N TI N G S U B JEC TS
TA K EN O R C U R R EN TLY TA K IN G

  FREQUENCY PERCENTAGE PERCENTAGE RANK

1 20 44.44% 1

2-4 10 22.22% 3

5 and above 15 33.33% 2

TOTAL 45 100%  
  
As shown in the chart, the majority of the
respondents has only one subject with an
average of 44.44%, followed by the 33.33%
average from the responses of 5 and above
students and lastly the 22.22% average were
from the respondents who is taking or currently
taking 2-4 accounting subjects.
  1 Subject

  2-4 Subjects

5 and Above
 TA B L E 5 : D E V I C E U S E D F O R O N L I N E C L A S S

  FREQUENCY PERCENTAGE PERCENTAGE RANK

Mobile Phone 38 76% 1

Personal Computer or
Laptop 12 24% 2

Tablet or other devices 0 0 3

TOTAL 50 100%  
 In this chart it shows that 76% or 38
respondents used their mobile phone in
attending their online class and the
remaining 24% responses of the 12
respondents who used their PC or Laptop in
attending their class. No one of the
respondents used tablets or other device to
attend their online class.

Mobile Phone

Personal Computer or Laptop

Tablet or Other Devices

 TA B L E 6 : I N T E R N E T C O N N E C T I O N U S E D

  FREQUENCY PERCENTAGE PERCENTAGE RANK

Mobile Data 24 48% 2

WiFi 26 52% 1

TOTAL 50 100%  
 This chart shows that 52% 0r 26
respondents used WiFi as their internet
connection while the remaining 48% is the
responses of the 24 respondents who used
mobile data as their internet connection.
 

Mobile Phone

WiFi
 TAB L E 1: ST U DE NT ’S PER CE PTION TOWA RD S ON LIN E LE AR N ING MOD E

ONLINE LEARNING Strongly Agree Agree Neutral Disagree Strongly Disagree

1. I am able to easily access the Internet as needed for 24% 53% 22% 0% 0%
my accounting studies.
2. I acquire additional accounting knowledge by 24% 56% 20% 0% 0%
regularly attending online class.

3. I believe that I can enhance my accounting skills by 29% 49% 22% 0% 0%

actively attending our online class.

4. I think it is easy for me to complete my accounting 18% 47% 36% 0% 0%

lessons during online class.
5. I think it is easy for me to achieve better 16% 38% 47% 0% 0%
performance (high grades) during online class.
6. I am challenge and more excited to learn accounting 11% 33% 56% 0% 0%
lessons through online class.
7. I am willing to actively communicate in our online 27% 47% 27% 0% 0%
class with my classmates and instructors in accounting
subjects.
8. I feel comfortable answering and reciting in our 18% 42% 40% 0% 0%
accounting class in an online learning environment.
 Survey reveals that 24% of the respondents are strongly agreed to what is written
on the first statement while 53% of them agree and 22% are undecided or neutral.
Table 1 shows the perspective of students toward online learning mode in a variety of
different ways. Most of the respondents believe that they can enhance their accounting
skills by actively attending online class. Statement four got majority responses on
neutral side which is 56% of the total responses, 33% agree and only 11% are strongly
agree. Only 16% is on the strongly agree side for statement number six. Only 42% of
respondents feel comfortable answering and reciting in their accounting class in an
online learning environment. Majority of the respondents agree with the statement
number seven, it gains 47% responses. The remaining 56% are divided to strongly
agree side and neutral side.
 TA B L E 2 : S T U D E N T ’ S P E R C E P T I O N T O WA R D S T R A D I T I O N A L
LEARNING MODE

TRADITIONAL LEARNING Strongly Agree Agree Neutral Disagree Strongly Disagree

           

1. Face-to-face class helps me understand the course concept of 62% 38% 0% 0% 0%

accounting effectively.
2. The use of technology interferes with my skills and ability in my 22% 56% 22% 0% 0%
accounting works.

3. Our face-to-face instructor can make us understand the 49% 40% 11% 0% 0%
accounting lessons easily.

4. I feel that face-to-face contact with my instructor is necessary to 49% 44% 7% 0% 0%

learn.
5. I am able to manage my study time for my accounting subjects 42% 44% 13% 0% 0%
during face-to-face interaction than learning on an online platform.

6. I can easily work in a group in a face-to-face class for our 47% 42% 11% 0% 0%
accounting activities than by the online groupings.

7. I believe learning in an online class is possible but for learning 29% 58% 13% 0% 0%
accounting subjects it would be difficult.

8. I am more confident to pass accounting subjects on face-to-face 36% 53% 11% 0% 0%

interactions.
 Table 2 shows the perspective of students toward traditional learning
mode which is we also called as face-to-face. Survey reveals that 62% of the
respondents are strongly agreed to what is written on the first statement while
38% of them. Statement three says that their face-to-face instructor can make
them understand the accounting lessons easily. 49%  are strongly agreed on
statement number 4 that has a total of 49%. On the fifth statement, agree
side got the highest responses with a 44%, 42% of the responses are on
strongly agree side and lastly 13% is on the neutral side. Same as table 1, no
one from the respondents chooses disagree and strongly disagree side.
 TA B L E 3 : T E A C H E R ’ S P E R C E P T I O N T O WA R D S O N L I N E
TEACHING MODE

ONLINE LEARNING Strongly Agree Agree Neutral Disagree Strongly

Disagree
60%
1. I have a positive impact on my teaching due to 0% 40% 0% 0%

online class.
80%
2. Online class has increased my technological 20% 0% 0% 0%

literacy and helps me to teach my student even

better.
40%
3. I find it easy to stick to a study schedule in an 0% 60% 0% 0%

online class.
100%
4. I have peaceful learning environment at home 0% 0% 0% 0%

while teaching.
80%
5. I always give time for my students to cope up 20% 0% 0% 0%

with the lessons.

 Table 3 shows the teacher's perception towards online teaching
mode. 80% of the respondents agreed and only 20% of respondents
are strongly agreed. Majority in the statement number three was in
neutral side with a count of 60% and the remaining 40% are agreed
with it. All respondents are agreed that they have peaceful learning
environment at home while teaching.
 TA B L E 4 : T E A C H E R ’ S P E R C E P T I O N TO WA R D S
TRADITIONAL LEARNING MODE

TRADITIONAL LEARNING Strongly Agree Agree Neutral Disagree Strongly

Disagree

1. I believe that traditional method of teaching is a 40% 60% 0% 0% 0%

better method for effective teaching than online

class.
2. I am capable of encouraging the students to 0% 40% 60% 0% 0%

participate in class in a face-to-face interaction than

in online class.
3. I can manage to discuss my lesson in well 0% 100% 0% 0% 0%

prepared presentation.
4. Face-to-face communication is important to 60% 40% 0% 0% 0%

assure that my students will learn their lesson.

5. I provide student-centered lessons and activities 0% 60% 40% 0% 0%

that are based on concepts of active learning and

that are connected to real-world applications.
 Table 4 shows the teacher’s perception towards traditional teaching mode. On
the first statement 60% of the respondents are agreed and 40% of them are strongly
agreed. Statement number two says that teachers are capable of encouraging the
students to participate in class in a face-to-face interaction than in online class. 40%
of the respondents agreed and only 60% of respondents are strongly agreed. All of
the respondents are agreed that they can manage to discuss their lesson in well
prepared presentation. Majority in the statement number four was in strongly
agreed side with a count of 60 and the remaining 40 of the respondents are agreed
with it. At the last statement, 60% of the respondents are agreed while 80% of them
are undecided or neutral.
 P E R C E P T I O N S O F S T U D E N T S A N D T E A C H E R S TO WA R D
ONLINE AND TRADITIONAL LEARNING MODE

The scale below use as an interpretation in verbal ratings on the statements written
below:

Scale Range Verbal Interpretation

1 1.00-1.80 Strongly Agree

2 1.81-2.60 Agree

3 2.61-3.40 Neutral

4 3.41-4.20 Disagree

5 4.21-5.00 Strongly Disagree

 TA B L E 5 : P E R C E P T I O N O F S T U D E N T S T O WA R D O N L I N E L E A R N I N G M O D E .

ONLINE LEARNING Weighted Mean Verbal Interpretation Standard Deviation

1. I am able to easily access the Internet as needed for my 1.98 Agree 0.69
accounting studies.
2. I acquire additional accounting knowledge by regularly attending 1.96 Agree 0.67
online class.
3. I believe that I can enhance my accounting skills by actively 1.93 Agree 0.72
attending our online class.
4. I think it is easy for me to complete my accounting lessons during 2.18 Agree 0.72
online class.
5. I think it is easy for me to achieve better performance (high 2.31 Agree 0.73
grades) during online class.
6. I am challenge and more excited to learn accounting lessons 2.44 Agree 0.69
through online class.
7. I am willing to actively communicate in our online class with my 2.00 Agree 0.74
classmates and instructors in accounting subjects.

8. I feel comfortable answering and reciting in our accounting class 2.22 Agree 0.74
in an online learning environment.
Grand Mean 2.13 Agree 0.62
 TA B L E 6 : P E R C E P T I O N O F S T U D E N T S TO WA R D T R A D I T I O N A L
LEARNING MODE

TRADITIONAL LEARNING Weighted Mean Verbal Interpretation Standard Deviation

1. Face-to-face class helps me understand the course concept of accounting 1.38 Strongly Agree 0.49
effectively.
2. The use of technology interferes with my skills and ability in my accounting 2.09 Agree 0.85
works.
3. Our face-to-face instructor can make us understand the accounting lessons 1.62 Strongly Agree 0.68
easily.
4. I feel that face-to-face contact with my instructor is necessary to learn. 1.58 Strongly Agree 0.62

5. I am able to manage my study time for my accounting subjects during face- 1.71 Strongly Agree 0.69
to-face interaction than learning on an online platform.
6. I can easily work in a group in a face-to-face class for our accounting 1.64 Strongly Agree 0.68
activities than by the online groupings.
7. I believe learning in an online class is possible but for learning accounting 1.84 Agree 0.64
subjects it would be difficult.
8. I am more confident to pass accounting subjects on face-to-face 1.76 Strongly Agree 0.65
interactions.
Grand Mean 1.70 Strongly Agree 0.66
 TA B L E 7 : P E R C E P T I O N O F S T U D E N T S TO WA R D O N L I N E
TEACHING MODE

ONLINE TEACHING Weighted Verbal Standard

Mean Interpretation Deviation
1. I have a positive impact on my teaching due to online class. 2.40 Agree 0.55

2. Online class has increased my technological literacy and helps 1.80 Strongly Agree 0.45
me to teach my student even better.

3. I find it easy to stick to a study schedule in an online class. 2.60 Agree 0.55

4. I have peaceful learning environment at home while teaching. 2.00 Agree 0

5. I always give time for my students to cope up with the lessons. 1.80 Strongly Agree 0.45

Grand Mean 2.12 Agree 0.40

 TA B L E 8 : P E R C E P T I O N O F S T U D E N T S TO WA R D T R A D I T I O N A L
TEACHING MODE

TRADITIONAL TEACHING Weighted Mean Verbal Interpretation Standard

Deviation
1. I believe that traditional method of teaching is a better method for 1.60 Strongly Agree 0.55
effective teaching than online class.

2. I am capable of encouraging the students to participate in class in a 2.60 Agree 0.55

face-to-face interaction than in online class.

3. I can manage to discuss my lesson in well prepared presentation. 2.00 Agree 0

4. Face-to-face communication is important to assure that my students 1.40 Strongly Agree 0.55
will learn their lesson.

5. I provide student-centered lessons and activities that are based on 2.40 Agree 0.55
concepts of active learning and that are connected to real-world
applications.

Grand Mean 2.00 Agree 0.44

THANK YOU!