DIFFICULTIES
ENCOUNTERED BY
ABM STUDENTS ON
THEIR SPECIALIZED
SUBJECTS
LEADER: BADILLO, IZZY,V.
ASSISTANT LEADER: BELLECA, ANNE LEISLY,C.
MEMBERS: VILLAVICENCIO, CLARISSE
GONZALES, ANGEL
BRUCE, KATHRY GRACE
MARBELLA, JONNALYN
CHAPTER 1- The Problem
This chapter include the introduction, background of the study, statement of the
problem, theoretical framework, conceptual framework, research hypothesis,
significance of the study, scope and limitations, and the defination of terms used.
INTRODUCTION
K to 12 (also K-12) is an education system under the Department of Education that aims
to enhance learner’s basic skills, produce more competent citizens, and prepare
graduates for lifelong learning employment. “K” stands for Kindergarten and “12” refers
to the succeeding 12 years of basic education (6 years of elementary education, 4
years of junior high school, and 2 years of senior high school). At present, the
Philippines is the last country in Asia and one of the only three countries in the world
with a 10- year pre- university program.
Senior High School is two years of specializations upper secondary education;
students may choose a specializations based on aptitude, interest and school
capacity. The choice of career track will defined the content of the subject a student in
Senior High School can choose among three tracks: Academic; Technical-Vocational-
Livelihood; and Sports and Arts. The academic track includes three strands:
Accountancy, Business and Management ( ABM )Humanities and Social,Science
(HUMSS) and Technology, Engineering, Mathematics (STEM).
BACKGROUND OF THE STUDY
Specialized subjects are subjects that are unique to the career track or
learning strand that the student choose. These are similar to the major subjects that
college students take, although they're designed to be complex than their college
counterparts.
With the implementation of the K-12 program, students are introduced with
the new kind of system. The different tracks and strand are presented, and under the
Academic track the Accountancy, Business and Management or ABM is marked as one
of the top choices of the students. The strands focuses on the basic concepts of
accounting and different business matters. Knowing that handling a business and
creating different financial statement is not easy, it is just normal for students to
experience challenges and difficulties in taking their accounting subjects. There are lots
of factors that could affect and harden task and life student in taking accounting
subjects. According to Vista College (2016) certain aspects of accounting can be
complex, and it ultimately requires hard work and studying just like other college
classes. MC Guigan N. (2017),suggest that, accounting sometimes externally imposed
on students and because of the experience struggles in connecting with accounting.
The curricula for the various specializations of the various strand, including
Accountancy, Business and Management, are carefully selected and distributed in
order to provide a high-quality education to Senior High School students. The subjects
offered are divided into three categories: core subjects, applied subjects, and
specialized subjects. The researchers found out that many accounting students are
experiencing difficulties while studying because of the lack of studies, the students will
be given a chance to have their overview of the ABM strand.
This study aims to present not only the challenges and difficulties of students
but also the factors affecting them.
In addition the researcher claim that within the two years of Senior High
School, a lot of factors may influence the students in terms of their behavior in taking
the strand efficiently and seriously.
PURPOSE OF THE STUDY
The purpose of this study is to know and discover arrays of diverse problems
that ABM students face earlier so that the solution may be given to the students as an
aid in facing the different challenges that an ABM students must encounter.
STATEMENT OF THE PROBLEM
This study aimed to identify the Difficulties Encountered by ABM students on
Specialized subjects as well as the factors that affect the students.
1.What are the specialized subjects of ABM strands
1.1 Grade 11
1.2 Grade 12
2.What are the difficulties encountered by ABM students in terms of:
2.1 Delivery of instruction
2.2 Terminologies
2.3 Application
3.What factors affecting ABM students understanding their specialized subjects in terms
of:
3.1 Family related factors
3.2 School related factors
3.3 Environmental related factors
4. Is there a relationship between the difficulties encountered by ABM students on
specialized subjects and the factors affecting understanding their specialized subjects?
5.Based on the results of the study, what recommendation maybe proposed?
THEORETICAL FRAMEWORK
SCHOOL RELATED
FACTORS
Difficulties
Encountered by ABM
students on Specialized
FAMILY subjects
ENVIRONMENT
RELATED
FACTORS RELATED
FACTORS
Figure 1: Theoretical paradigm of the study
A Theoretical Framework provides a theory- driven approach the currents
study. It gives a study a well defined and proven basis arguments. It offers an
explanation of the study’s significance and validity. It shows where the research
intended to fill in the gaps knowledge and practice.
Base on the illustration there are different factor’s affecting ABM students in
understanding their specialized subjects and this are the following.
Family Related Factors- refers to their values and expectations that have a
significant impact on child’s early skills and later education outcomes in understanding
specialized subjects.
School Related Factors- refers to the students academic performance in
understanding specialized subjects is affected by several factors which include others.
Environmental Related Factors- refers to the learning environment dramatically
affects the learning outcomes of student. School's student’s learning skills, peer
influence, teachers quality, learning infrastructure and among
open space and noise, inappropriate temperature, insufficient light, overcrowded
classes, misplaced board’s and inappropriate classroom layout all make up factors that
could be confounding variables distracting students in class.
CONCEPTUAL FRAMEWORK
INPUT PROCESS OUTPUT
1.Specialized subjects of ABM
students
1.1 Grade 11
1.2 Grade 12
2.Difficulties encountered by ABM
students
SURVEY PROPOSED
2.1 Delivery of instruction
QUESTIONAIRE RECOMMENDATI
2.2 Terminologies
ON
2.3 Application
3.Factors affecting ABM students in
understanding their specialized
subjects
3.1 Family related factors
3.2 School related factors
3.3 Environment related factors
FIGURE 2- Conceptual Paradigm of the study
Conceptual Framework- an analytical tool with several variations and
context. It could be applied in various categories where an overall picture was needed.
It was used to make conceptual distinction and organize ideas. Strong conceptual
frameworks capture something real and do this in a way that is easy to remember and
apply.
The input box includes the specialized subjects of ABM students grade 11 and
12.Difficulties encountered by ABM students in terms of delivery of instruction,
terminologies, application and the factors affecting students in understanding their
specialized subjects in terms of family related factors, school related factors and
environment related factors. Process box on the other hand includes survey
questionnaire that will be properly accomplished by the respondents while the output
box includes the proposed recommendations based on the study.
RESEARCH HYPOTHESIS
There is no relationship between the difficulties encounteted by ABM students
on specialized subjects and the factors affecting understanding their specialized
subjects.
SIGNIFICANCE OF THE STUDY
This research will be benefitted to the following:
To students.This study will aim to know the students strenths and weaknesses that
may encountered in their specialized subjects
To Parents. Parents as the children’s first teacher are can think of things that are
advisable and helpful to their child and at same time guidance towards to them.
To School Administration. This study will help the school administrator to know
the students needs and wants and also to make an effective plans to solve the
difficulties of the ABM.
SCOPE AND LIMITATIONS
This study focused on the Difficulties Encountered by students in Accountancy,
Business, and Management (ABM) strand regarding their specialized subjects. This
study was limitted to 15 male and 15 female students in Taal Senior High School in
academic year 2022-2023 consisting of Grade 11 and Grade 12 students. This study
was further delimited to ABM students only and other school are excluded from the
study.
DEFINITION OF TERMS
The following terms are defined according to how they will used in the study.
Specialized Subjects- refers to school or university subject that concentrates on
a particular field of knowledge.In this study, it refers to the difficult subjects that ABM
students encountered.
Family related factors- refers to the conditions and features of a family
environment that influence children’s development. In this study, it refers to the
influence and expectation of the parents to their childrens.
School related factors- refers to physical, human and financial resources used
by schools in promotion of academic performance. In this study, it refers to the
academic performance of the students that being affected by several factors.
Environment related factors- refers to any factor, abiotic or biotic, that
influences living organisms. In this study, it refers to the learning environment
dramatically affects the learning outcomes of the students in understanding specialized
subjects.
Delivery of instruction- refers to the process of instructional delivery involves
applying a repertoire. In this study, it refers to the interaction of students and teachers in
delivering instruction of specialized subjects.
Terminologies- refer to the body of terms used with a particular technical
application in a subject of study. In this study, it refers to the special language that being
applied in specialized subjects.
Application- a formal request to an authority for something. In this study, it
refers to the integration of learning management systems and technologies.
Chapter II- Review of Literature
Conceptual Literature
The following journal articles and resources, both foreign and local, that serves
as a foundation to support the claim of the present study. The researchers accumulated
the resources both. from books in libraries and journals in the Internet. The summarized
articles and studies below that are subjected to the enhancement of the present
research are as follows:
A degree in a specialized subject area enables educators to share their
creative passions with the next generation. The development of practical classroom
teaching skills with hands-on training in the pedagogy of the respective field of study will
empower teachers in building effective curricula to engage a diverse range of students
in K-12 school settings in intellectual and social growth
Family Related Factor- Family-related factors, like parent’s educational level, their
values and expectations have a significant impact on child’s early skills and later
educational outcomes. Further, parents provide their child, alongside with other learning
environments, a broad mathematical and early literacy input. This study investigates the
relationship between family-related socio-economic and other factors like, parental
education, amount of books at home, parental attitudes towards mathematics and
science, parental perception of child’s early skills and student’s later academic
achievement. This is studied in the light of the Finnish data collected for Trends in
International Mathematics and Science Study (TIMSS) 2015. The results are presented
with the help of a geospatial method called Kriging that reveals regional variance. The
results indicate that family-related background variables have different effects on child’s
later achievement in mathematics across Finland. The results suggest, that some areas
in Finland are better in ‘levelling the playing field’ for children and minimizing the effect
of family related variables on educational outcomes than others.
School Related Factors -The first thing that anyone wants to know is whether or not it
provides students with an effective learning environment. By looking at results such as
state test scores, student performance, retention and graduation rates, you can get a
fairly clear picture of how well a school is doing its job. But when you look beyond all the
numbers, what really contributes to a school’s success?
Research carried out by David Miller Sadker and Karen R. Zittleman for McGraw-
Hill Higher Education identified a common set of characteristics that effective schools
seemed to share. This now often referred to as the “five factor theory. The five
characteristics they identified were quality leadership, high expectations of students and
teachers, ongoing screening of student performance and development, goals and
direction, and safety and security for students. According to Sadker and Zittleman,
these factors promote student achievement and improve the quality of education
provided by a school.Another study carried out by Harvard researchers came up with a
somewhat different set of factors that determined a school’s effectiveness. Namely
frequent teacher feedback, data driven instruction, high-dosage tutoring, increased
instructional time and focus on academic achievement.
Environmental Related Factors
Several factors can affect learning ability, including noise, and even colour.
Students who study in a positive learning environment have been shown to be more
motivated, engaged, and have a higher overall learning ability. On the other hand,
students learning in poor environments – those that are uncomfortable, loud, or full of
distractions – will find it far more difficult to absorb information and stay engaged. With
this in mind, let’s look at how your surroundings affect the way you study, and consider
some of the best ways to create your ideal learning environment.
Colour can play a key role in how effectively you learn, so you should always consider
this when choosing your ideal study space. Different colours can have a variety of
effects on mood and emotion – for example. Red is a strong colour that can stimulate
learning and encourage creativity, but it has also been known to raise blood pressure,
heartbeat, and stress levels. For that reason, shades of red are often avoided in
learning environments. Whereas, yellow has been shown to create a positive feeling
and can help students stay engaged throughout their study sessions. This makes yellow
a great colour to use in learning environments. You can use colour to enhance learning
and influence mood – try using different colours in your study space to see the effect
they have on your learning ability.
Some people prefer some background noise while they’re studying, while others work
most effectively in complete silence. According to InformED, a blog by Open Colleges,
‘There are times to use background noise and music to your advantage and times to
seek out silence for your study sessions’. Research has found that some low-level
background noise can encourage creativity and help you relax while studying. However,
too much noise can act as a distraction and make it harder to focus on your learning.
Whether you choose to study with some background noise or in complete silence is
completely down to your personal preference. However, if you find that noise is having a
negative effect on your learning, then be sure to find a calm and quiet study space
where you can learn most effectively. You should also remove distractions, like mobile
phones and other devices, that could potentially have a negative effect.
Research Literature
Acosta and Acosta (2016) stated that the K12 was the enhancement of the basic
education program that is also known as the Republic Act No. 10533 or “An Act of
Enhancing the Basic Education in the Philippines” that was signed by the former
Philippine president Benigno Aquino on May 15, 2013 because the Philippines is the
last country in Asia with a 10-year pre university cycle.
The law proposed a new program that covers 12 years of basic education which
includes the additional two years in the 10 San Beda University Manila secondary level
and the deletion of the preparatory level in the primary level.
Furthermore, the additional two years in Senior High School was targeted to prepare
students for tertiary education, middle level skills development, 2entrepreneurship, and
global employment (Acosta& Acosta, 2016).
The Department of Education proposed four tracks which are (1) The Academic strand
which includes the Accountancy, Business and Management strand (ABM), the
Science, Technology, Engineering, and Mathematics strand (STEM), the Humanities
and social sciences strand (HUMMS), as well as the General Academic Strand (GAS);
the (2) Technical Vocational Strand that includes the Home Economics strand, the TVL
Maritime, the Agriculture and Fisheries strand, and the Information and
Communications strand; the (3) Sports track; and the (4) Arts and Design track.
Moreover, the curriculum of the different specializations of the different strands are
carefully selected and distributed to give quality education to the Senior High School
students.
The subjects offered are subdivided into three categories namely the core subjects, the
applied subjects, and the specialized subjects. Each subjects play a role in the students.
The core subjects include the general academics wherein it is taken by all the strands.
The applied subjects wherein simulations and practical subjects were included that is
also taken by all the strands. The specialized subjects are enrichment courses that
includes the fundamental basics of selected college subjects. Accountancy, Business,
and Management a strand under the academic track that is designed for students who
are planning to take up a degree related to commerce and business on their tertiary
level. With this program, the students in this area will be garnering advance knowledge
as well as to foster the characteristics and attitudes of becoming a business oriented
person.Supported by Abun, Foronda, Belandres, and Magallanez(2018) claimed that
the benefit of becoming an ABM student is that it enhances the student’s
entrepreneurial attitude.
Therefore, it states that ABM is a good preparatory course for business related
programs in the tertiary level of education.
To focus on the difficulties of a student in academic level, a person is to focus on his/her
academic aptitudes and achievement which refers to how well you have done or can do
in school and where your weak and strong areas are. Another thing to take into account
is the student's occupational aptitudes and skills which refers to how well you can
perform or learn to perform certain job-related task. Students who fall certain subjects in
school may be lacking in training from his past years of studying.. Another thing is the
lack of adjustment in the school's demands.
Choosing a field in accountancy, business, and management degrees require the
following skills and abilities: (1) Analytical ability; (2) Communications ability; (3)
Organizational ability; (4) Ability to think in numbers; (5) Patience and persistence to
work with detail; (6) Natural tendency toward orderliness; (7) Ability to handle pressure
in meeting deadlines: (8) Think loaically: (9) Being creative: (10)Formulate problems;
and (11) Resourcefulness (Domowski
Synthesis
Accountancy, Business, and Management is a strand in the academic track in Senior
High School that is focused on the field of commerce and business. The strand is
unique by the lot of difficulties and obstacles that may hinder them from continuing their
business ambitions. Factors were considered in assessing the difficulties that may be
faced by the students of the ABM strand which includes: Family related factors, School
related factors and Environmental related factors. These factors are simple in one
perspective but in reality, they provide a huge impact among the students. They in
culcate the success within every student to continue on with their ambitions whilst facing
difficulties and challenges.
CHAPTER III
RESEARCH METHOD PROCEDURE
This chapter deals with the research methods used in the study. It includes discussion
on research design, respondents of the study including sampling design, data gathering
instrument, data gathering procedure, and statistical treatment of data.
RESEARCH DESIGN
This research is focused on the difficulties faced by ABM students with their specialized
subjects. The main tool used by the researchers is the process of an survey questionnaires.
Furthermore, questions were also utilized to generate answers needed.
The researchers used the descriptive research design to ensure the study and quality
to its findings in terms of reliability and validity of the result.Descriptive research design is a type
of research design that aims to obtain information to systematically describe a phenomenon,
situation, or population. More specifically, it helps answer the what, when, where, and how
questions regarding the research problem, rather than the why.
The descriptive method of research can involve the use of many different kinds of
research methods to investigate the variables in question. It predominantly employs quantitative
data, although qualitative data is also used sometimes for descriptive purposes
RESPONDENTS OF THE STUDY
The respondents of the study are 15 male and 15 female students of Taal Senior High
School in academic year of (2022-2023) consisting of Grade 11 and Grade 12 ABM students.
SAMPLING DESIGN
The researchers used purposive sampling technique. The main goal of purposive
sampling is to focus on particular characteristics of a population that are of interest, which will
best enable you to answer your research questions (Patton, 2002). This study used this kind of
technique for the reason that there are specific characteristics that the research needed, in
which this technique will surely exhibit because it is a non-probability sample that is selected
based on the specified reason.
DATA GATHERING INSTRUMENTS
An online survey questionnaire was used to collect data for this study. The survey was
made up of appropriate questions adapted from related studies and custom- made questions by
the researchers.The students in Grade 11 and 12 ABM at Taal Senior High School were given
questionnaire by the researchers. The researchers handled the questionnaire virtually, which
helped the recollection of responses.
Option Verbal Interpretation
4 Strongly Agree
3 Agree
2 Strongly Disagree
1 Disagree
DATA GATHERING PROCEDURE
The researchers study entitled Difficulties Encountered by ABM students on
Specialized subjects intends to know the problems this ABM students are facing. The
researchers used this type for qualitative research because the main focus and the respondent
s are from the ABM strand in which the main goal is to identity their weaknesses and to be able
to raise awareness to upcoming Senior High School students. Before the researchers gathered
data and information from selected Grade 11 and 12 ABM students. The researchers will ask
survey questionnaires from their respondents, to be answered. After gathering data and
information, the researchers will record, summarize and study the answers they have collected.
STATISTICAL TREATMENT OF DATA
The questionnaire data will be subjected to the statistical treatment data outlined below in
order to interpret the data responsibly and thoroughly.
Frequency- a frequency and percentage distribution is a display of data specifies the
percentage of observations that exists for each data point or grouping of data points
Ranking- it involves putting the values in numerical order and the assigning new
values to denote where in the ordered set they fall.The highest weighted mean would be the first
rank.
Weight Average (WM)- This answer the factors that effects the Grade 11 and 12 ABM students
in dealing specialized subjects.
