CHAPTER III

RESEARCH DESIGN

This chapter deals with the research design that will be used in
conducting this study. It includes the research method, the locale of the study,
respondents of the study, the instrumentation, data gathering procedure and
statistical treatment of data.

Research Method

The descriptive quantitative type of research was used in conducting this

study in order to evaluate the number of populations being studied upon and
to be knowledgeable in terms of the respondents’ outlook over the problem
being addressed.
Quantitative research is the numerical representation and manipulation
of observations for the purpose of describing and explaining the phenomena
that those observations reflect (Sukamolson (2007). In addition, Cohen (1980),
quantitative research is defined as social research that employs empirical
methods and empirical statements that are defined as a descriptive statement
about what “is” the case in the “real world” rather than what “ought” to be.
There are several types of quantitative research such as survey research,
correlational research, experimental research and causal-comparative
research. This study used a descriptive research method that focused on the
survey research. With the use of scientific sampling and questionnaire design
to measure and evaluate the population being studied, the researchers will be
able to analyse, interpret, and present on the factors that influence the
development of analytical and computational skills of accountancy students in
Advanced Financial Accounting and Reporting.
Locale of the Study

Figure 2

Map of Dagupan City

Indicating the Location of University of Luzon

The locale of the study is the University of Luzon located at Perez

Boulevard, Dagupan City. Though the data gathering will be done with the use
of the internet because of the ongoing pandemic, the accountancy students
that will partake in this research study are students of University of Luzon.
With the phrase “UL is back to SERVE YOU as we embrace the ‘NEW NORMAL’
in Education: The New School Year is Full of Hope and Healing”, the University
of Luzon was compelled by the CoVid-19 situation to conduct most of its
operation online, thus, this research is also to be conducted online. The target
subjects will answer a series of questions with the use of Google Form and the
interview of Sir Mark Joseph Balolong, who is the primary teacher of AFAR, will
be conducted through the Zoom App.

After World War II, Dagupan City became one of the major political and
socio-cultural centers of Northern Luzon. At the core of this development were
the academic institutions that served to produce the prime members of society.
In 1948, Atty. Luis F. Samson, Sr. together with Atty. Liberato Ll. Reyna, Sr.,
Dean Basilio Fernandez and Servillano Romasanta founded the University of
Luzon then called the Luzon College of Commerce and Business Administration
(LCCBA).

As the LCCBA, its exceptional passing rate in the CPA Board Exams
proved that, even in its early stage, it was at par with established institutions
for higher learning based in Manila. The University of Luzon’s College of
Accountancy also serves as the home of topnotch CPAs since 1952 when its
first batch of graduates registered a 100% passing rate. This track record
proved that the University of Luzon has a mark of excellence in accounting
education.

Respondent of the Study

The researchers selected the third-year students from the College of

Accountancy of the University of Luzon of Academic Year 2019-2020 to
Academic Year 2020-2021, which include regular and irregular students to be
the respondents of this study. They were the chosen respondents because they
underwent a face-to-face class and distance learning class in Advanced
Financial Accounting and Reporting Part 1 and 2. The face-to-face class covers
__ students, while the distance learning class consists of __ students, based on
the list of students given by the College of Accountancy. The researchers
wanted to know the significance between the factors in face-to-face and
distance learning in the development of analytical and computational skills of
this group of respondents.

Research Instrument

A survey questionnaire was used in the gathering of data from the

respondents of the study. The researchers have chosen a survey questionnaire
because “it basically seeks the opinions of individuals in a sample or a
population on issues directly related to the objectives of the research study”
(Aina, 2004), and can collect a large amount of data in a short period of time.

The researchers used two sets of survey questionnaires. Set A is for the
respondent who attended face-to-face classes in Advanced Financial
Accounting and Reporting Part 1 and 2, while the set B survey questionnaire is
for the respondent of distance learning. Set A is a 12-item survey questionnaire
that has a total of two parts: the first part comprises of the personal
information of the respondents, which is their name (optional-to guarantee the
anonymity of the respondents), age, sex, marital status, nationality, semester
and academic year in which they attended the AFAR class, and student status
(regular or irregular). The second part relates to the factors that influence the
respondent in developing their analytical and computational skills in the face-
to-face class of AFAR. Meanwhile, the set B is a 20-item survey questionnaire
with three parts: the first part is about the respondents' personal information.
The second part is about the distance learning factors that affect the
respondents' development of their analytical and computational skills. The last
part consists of questions that relate to the advantages and disadvantages of
distance learning.

The researchers formed the questions correctly and understandable to

ensure the validity and reliability of the survey. It is also designed with prior
surveys from relevant research studies accessible on the internet and the
University of Luzon’s e-library. The researchers place a copy of the survey form
in the appendix of this study. Comprehensible instructions are also provided to
serve as a guide for the respondents while answering the survey questionnaire.

Data Gathering Procedure

The study involved administering a survey questionnaire through Google

Form to accountancy students who accomplished the AFAR subject, acquiring
the grades of the same students, and interviewing the AFAR primary instructor
Sir Mark Joseph Balolong. The researchers conducted brainstorming sessions
with the use of Facebook Messenger and consulted different related studies to
come up with the questionnaire for the students and the list of questions for
the instructor.

To begin the data gathering process, the researchers submitted a letter to

the AFAR instructor Sir Mark Joseph Balolong to request the grades of the
accountancy students who enrolled in the AFAR subject from S.Y. 2019-2020
and onwards. The grades of those students that enrolled in AFAR in the face-
to-face learning setting will be compared to the grades of those students that
enrolled in AFAR in the online-learning setting. The names of the students
need not to be mentioned with the grades to not violate any confidentiality
issues. The researchers will seek the help of the management in order to
acquire a list of the names of the students who finished AFAR and their contact
information.

The researchers will also write a letter of permit to their adviser, Dr.
Carmelo John E. Vidal, and to the Dean of the College of Accountancy, Prof.
Renante D. Balocating, CPA which will give them the authority to conduct a
survey among the students that finished AFAR. The student-researchers will
administer the survey with the use of Google Form. The link of which will be
sent to the AFAR subject group chat of the students or to their various
personal accounts in Facebook Messenger. After administering the survey, the
student-researchers will tabulate and interpret the results of the gathered data.

The researchers will also ask Sir Mark Joseph Balolong for an interview
through the Zoom App. Upon approval, the researchers will schedule a time
and date for the meeting that is favorable to Sir Balolong. Then, the student-
researchers will proceed to ask Sir Balolong questions from the list that they
had readied. The answers of Sir Balolong, who experienced teaching AFAR both
in face-to-face learning and online learning setting, will be beneficial in this
study.

Statistical Treatment of Data

The data for this research consists of grades of students in the University
of Luzon that had taken up Advanced Financial Accounting and Reporting Part
1 and 2 from the years 2019 onwards as well as a survey that determines the
effectiveness of online learning and face-to-face discussions.

For the scores of students gathered, the normal distribution has been
applied for the data. In this calculation, the researchers had calculated the
percentage of students that are below average, average and above average with
respect to the normal distribution of data.

x−μ
Formula: z=
σ

Where;

Z = Score of observation

X = Variable of observation

µ = Mean of observation
σ = Standard deviation

For the data acquired for the survey, the frequency and frequency
percentage was applied in order to show the number of observations from a
certain categorical factor. The frequency shows the measure of data while the
frequency percentage compares the frequency to the total of respondents.

f
Formula : Frequency Percentage = n × 100 %

Where;

f = frequency

n = sample size

In regards to the results of the survey, the researchers had used the
weighted average to determine the degree of importance of each factor chosen
by the surveyors.

Σ fx
Formula : WM=
n

Where;

WM = Weighted mean

∑fx = Summation of the product of the frequency and weight

f = frequency

x = weight

n = total number of surveyors

In order to determine whether there is a considerable relationship

between two independent variables, the researchers had conducted a t-test for
the data gathered in the survey. If the t score calculated is less than the t-value
distribution, the researchers can reject the null hypothesis as there is no
difference between means.

x1❑− x2
Formula : t=
√❑

Where;

t = t-value

x = mean

S = standard deviation

n = sample size

There were 2 sets of surveys given out to respondents depending on the

type of learning setting they had been in. There were 2 questions given per
subcategory of the factors within the survey. There are 3 factors with a total of
10 subcategories for distance learning. Physical classroom discussion
surveyors had 2 factors with a total of 6 subcategories.

Respondents will choose a rating based on whether such a situation has

been effective in their learning, depending on whether they had experienced
distance learning or physical classroom discussions. Such ratings are based
on 5 choices which are given values such as being; 5 - Very Effective, 4 -
Effective, 3 - Moderately Effective, 2 - Somewhat Effective; and 1 - Ineffective.

In order to create a weighted mean for the ratings, a statistical limit was
placed to determine the range for the limits.

HV − LV
Formula = R =
n

Where;
R = Range

HV = Highest value

LV = Lowest value

n = Total number of values

Below is a table presented in chapter 4 that determines each rating with

its statistical limits and interpretations.

Ratings Statistical Limit Interpretation

5 4.20 - 5.00 Very Effective

4 3.40 - 4.19 Effective

3 2.60 - 3.39 Moderately Effective

2 1.80 - 2.59 Somewhat Effective

1 1.00 - 1.79 Ineffective

Questionnaire:

A. Academic Factor
 1. Teacher

➔ My teacher presents his/her lesson using relevant teaching materials

and teaching methods, which helps me understand the lesson well.
➔ My teacher provides appropriate guidance and clear instructions in our
activities, quizzes, and exams.

2. School Standards

➔ School facilities are accessible and help the students to have more time
and focus on studying. (haha wala me maisip sa school standard)
➔

3. Study habits

➔ Are you easily distracted while studying?

➔ Do you keep up to date with your assignments?

4. Resource materials

➔ Do you think the class provided the right amount of theoretical and
practical experience?
➔ How helpful is the class material provided to you?

B. External Factors

1. Environmental

➔ The room/area where I study is favorable and beneficial in my learning.

➔ The existence of a good parent-child relationship enhances my academic

performance.
 2. Financial

➔ My family's socioeconomic status affects the subjects I am enrolled in.

➔ High income earner parents provide the educational needs of the

student.

C. Technological Factor

1. Internet Quality

➔ My internet speed is sufficient for my online classes.

➔ I am satisfied with my internet service provider.

2. Gadget Utility

➔ I have access to gadget/s to use for online learning.

➔ The gadget/s I used is/are very helpful in my studies.

3. Learning Management System

➔ The learning management system used (Google classroom and

Zoom) has been an effective tool for school requirements

(homeworks, quizzes, exams, etc.)

➔ The learning management system used (Google classroom and

Zoom) has been an effective tool for class discussions

4. Technology literacy

➔ My knowledge to operate my gadget fully has been effective in

learning in my online class

➔ My knowledge and ability of using appropriate softwares and

applications has been effective in learning in my online class