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Chapter III
METHODOLOGY

This chapter presents the research design, the locale and the respondents chosen
for this study, the sampling methods used by the researchers, the data instrument, data
gathering techniques used, and the applicable data treatment.
3.1 Research Design
A descriptive research methodology was used in this study to determine the
characteristics of the target population. A survey was made to a selected sample from the
population of students and graduates that have undergone On-the-Job Training of the BS
Accountancy program of Mindanao State University Iligan Institute of Technology. The
sample was obtained from the current fifth year BS Accountancy students (S.Y. 2014-2015)
and graduates of the same course (S.Y. 2014-2013 and S.Y. 2012-2013). The respondents
answered the questions through a survey questionnaire.
Based on the results obtained from the respondents, quantitative analyses were then
employed to examine the relationships between their demographics and the variables of
interest. A comparative analysis was also made to determine whether there are significant
differences between the results obtained from respondents among the three batches.
3.2 Locale of the Study
This research is conducted at Mindanao State University Iligan Institute of
Technology (MSU-IIT) located at Andres Bonifacio Avenue, Tibanga, Iligan City and at the
respondents own addresses in different areas of the country.
3.3 Respondents of the Study
The BS Accountancy students of MSU-IIT undergo OJT in their fourth year in
college. They enroll the subject on a summer and the training lasts for 250 hours. The
students select a firm or institution and then apply for OJT. Since this study involves the
assessment of the effectiveness of the OJT, the sample was selected from those who have
recent OJT experience.

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The respondents of this study are those who have undergone OJT for the past three
years. This would mean that respondents are from fifth year students of S.Y. 2014-2015, and
students who are now graduates of S.Y. 2013-2014 and S.Y. 2012-2013.
3.4 Sampling Method
To minimize the use of estimation as to the actual number of students per batch, the
researchers obtained a list of the number of students for S.Y. 2014-2015, 2013-2014, and
2013-2012 from the MSU-IIT Department of Accountancy.
From the total number of the students and graduates who have undergone the OJT
program of MSU-IIT, a sample size was determined using the Slovins formula:

n=

N
1+ N e 2
Where: N = population size

n = sample size
e

= margin of error

Using a population size of 137 students and a tolerable error of 10%, the computed
sample size was 58. This served as the minimum number of respondents to be gathered by
the researchers. To obtain a sample that is representative of the total population, the
researchers decided to have a Stratified Sampling method. Stratification is appropriate in
order to make proportionate and meaningful comparisons between sub-groups of the
population (Gay, 1987).

3.5 Data Instrument

The data instrument used in this research is a 94-item survey questionnaire. The
survey questionnaire was used for the application of scientific procedure for obtaining data
from the respondents. The questionnaire (See Appendix 1 Survey Questionnaire) provided
the researchers a script for presenting a standard set of questions and response options. It

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was designed to solicit the demographic profile of the respondents and measure the
different variables of interest for this study.
The approach used in scaling the responses in the survey questionnaire was the
four-point Likert-type rating scale. Likert scaling is a bipolar scaling method, measuring
either a positive or negative response to a statement.
In measuring the awareness of the respondents regarding OBE they were evaluated
based on three areas: their knowledge on the existence of OBE, the implementation of OBE
system in Higher Education Institutions (HEIs) and the impact of OBE compared to the
traditional system. The Likert items offered were Highly Aware, Moderately Aware, Slightly
Aware and Not Aware.
As to the perception of the respondents with regards to OBE, they were asked
questions that are intended to measure whether they believe that this kind of system will
create a mindset towards a clear direction of learning. They were also asked if they believe
that OBE will be useful in providing skills necessary for the industry. The Likert options
provided were Strongly Agree, Agree, Disagree, and Strongly Disagree.
The limitations are some of the factors that could possibly affect the implementation
of OBE. The respondents were asked whether they agree or disagree that these factors
indeed have an impact if the academe are evaluating to apply OBE. The Likert choices for
this part were Strongly Agree, Agree, Disagree, and Strongly Disagree.
For the competence variable, the respondents were asked to evaluate their technical
skills, analytical skills, intellectual skills, interpersonal skills, communication skills,
organizational and business management skills and ethics or values that were gained during
their training. The respondents were given choices using the Likert Scale, indicative of their
agreement or disagreement to the statements about the mentioned areas of competence.
The variables used in the competence section were tailored from the monograph of
American Accounting Association titled Intentional Learning: A Process for Learning to Learn
in the Accounting Curriculum. This monograph discusses learning to learn in terms of the
process and attributes of intentional learning. Included in the monograph is a multiple profile
of abilities needed by accounting graduates which was used as competence variables.

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To identify the plans and preferences of the respondents and measure the level
these variables, the respondents were asked whether they prefer long-term OJT than shortterm. They were also asked if the Department of Accountancy should have official partners
in sustaining the OJT of the upcoming students of the program. The Likert options used
were Strongly Agree, Agree, Disagree, and Strongly Disagree.
As part of this study on effectiveness of the OJT program of MSU-IIT, the
researchers also intended to determine the constraints that put limit to the effectiveness of
the training undergone by students. The respondents were asked whether the time allotted
for OJT is enough for training. Respondents were also asked if the calendar shift that will be
implemented for school year 2015-2016 could possibly affect the OJT of the students. The
Likert choices used for this part were Strongly Agree, Agree, Disagree and Strongly
Disagree.
Table 3.5.1: Summary of Questionnaire Items
Part

Number of Items

Respondents Profile

Part I
Awareness

15

Perspective

Limitations

Part II
Competence

51

Plans and Preferences

Constraints

3
Total

94

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3.6 Pilot Testing

To assess the reliability of the survey questionnaire, a pilot test was conducted to 11
random fifth year BS Accountancy students of MSU-IIT. They were asked to rate their
awareness and perception to OBE; they were also asked to rate the competence gained
from their OJT experience, their preferences, and the limits that put hindrance to the
effectiveness of the training.
The questionnaires were then retrieved, tallied and submitted to a statistician to test
the reliability using Cronbachs alpha. In statistics, Cronbach's alpha is a measure of internal
consistency, that is, how closely related a set of items are as a group. It is considered to be
a measure of scale reliability. It is most used in survey or questionnaire having a multiple
Likert scale (Laerd Statistics, 2014)
3.7 Data Gathering Procedure
After the validation and approval of the questionnaire by the statistician, these were
distributed to respondents during the last week of February. Printed copies of the
questionnaire were distributed to fifth year BS Accountancy students while those
respondents that are already graduates and are working outside Iligan City were asked to
answer an online questionnaire through Google Docs.
Researchers used stratified sampling in selecting their sample. In stratified random
sampling, the strata are formed based on members' shared attributes or characteristics. A
random sample from each stratum is taken in a number proportional to the stratum's size
when compared to the population (Investopedia, 2014). The researchers are aware that
respondents consciousness may affect their honesty and effectiveness in answering the
survey so the researchers gave the respondents the option to leave the contact number and
e-mail address unfilled. The researchers assured the confidentiality of their survey sheets.
The respondents were given enough time to respond and then the researchers gathered the
survey questionnaires.
After the questionnaires were gathered, these were then organized according to
respondents batch and tabulated. These were presented to the statistician for analysis of
any significant differences from the data obtained. The statistician was given sufficient time
to analyze the data. After a week, the statistician discussed the results with the researchers.

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3.8 Statistical Tests Used

The Statistical Package for Social Sciences (SPSS) software was used in this
research for data analysis and interpretation. A manual statistical calculation was also made
by an expert statistician for rechecking purposes.
In describing the demographic profile of the student-respondents, the statistical
measures of frequency and percentage were used.
Analyses of the means were also made to assess the level of awareness and
perception, limitations affecting the respondents attitude towards integration of OBE;
analyses of means were also done to measure the level of competence, plans and
preferences, and the constraints affecting the effectiveness of students OJT.
In identifying whether significant relationships exist between the demographic profile
and the variables of interest, Kruskal-Wallis and Spearman Rho were used.
Kruskal-Wallis test
The Kruskal-Wallis test is a rank-based nonparametric test that can be used to
determine if there are statistically significant differences between two or more groups of an
independent variable on a continuous or ordinal dependent variable (Laerd Statistics, 2014).

Where:

H = Kruskal-Wallis Statistic

n = sample size
Ti = Sum of the ranks assigned

Spearman Rho
The Spearman Rho or Spearmen Rank Correlation is used to test the association
between two ranked variables, or one ranked variable and one measurement variable. The

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Spearman Rank Correlation when the data have two ranked variables, and one wants to
see whether the two variables co vary; whether as one variable increases, the other variable
tends to increase or decrease (McDonald, 2014).

Where:

d = difference between the two numbers in each pair of ranks

a = number of pairs of data

= sample size