CABUYO INSTITUTE OF TECHNOLOGY

Senior High School

TITLE

An analysis on the impact of web-based learning to accounting students

In Partial Fulfillment of the Requirements

For Research in Daily Life 1 for
ABM Strand

by

Shane Alabado
Batac, Marjorie
Bangate Krista Mae
Diane Latayan
Lapating Jonah Rose
Lea Ramirez Lea
Villanueva Aibe

Submitted to:
Christine Torrente

1st Trimester, SY 2020 - 2021

 TABLE OF CONTENTS

Title Page ……………………………………… i

Approval Sheet ……………………………………… ii
Certificate of Originality ……………………………………… iii
Abstract ……………………………………… iv
Table of Contents ……………………………………… vi
List of Tables ……………………………………… ix
List of Figures ……………………………………… xii

I. INTRODUCTION ……………………………………… 1

II. THEORETICAL

FRAMEWORK ……………………………………… 2

III. CONCEPTUAL

FRAMEWORK ……………………………………… 3

IV. RESEARCH OBJECTIVES……………………………………… 4

V. STATEMENT OF THE

PROBLEM ……………………………………… 5

VI. SCOPE AND

LIMITATIONS ……………………………………… 6

VII. OPERATIONAL DEFINITON……………………………………… 7

VIII. RELATED LITERATURE ……………………………………… 8

IX. SYNTHESIS

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 Chapter I
I. Introduction

In most Asian countries, those who are engaged in regular getting to know the system,
regularly face the most frequent difficulties. These difficulties encompass a lack of
activity and motivation amongst students that soon leads to a deficit in understanding
gained. How much extra of these deficiencies in studying will we come upon now that
we are all in the midst of a pandemic? With the introduction of a new gaining
knowledge of machines we are in a position to proceed with the mastering process, yet
this also opened doorways for distractions and inefficiencies. These distractions have a
large effect when it comes to the concern of accounting, on the grounds that accounting
is a direction that requires evaluation of the data presented. During these faculty
closures, all face-to-face instructions had been canceled, compelling many institutions,
which include our personal university, to right away transition from face-to-face in-
person studying to absolutely online lessons students have been affected and it has
ended up difficult for them to rise once more this new model of mastering is extremely
tough to undertake because we don’t comprehend how to manage it. We performed
this learn about to achieve expertise about the current kingdom of college students and
to recognize what elements can affect their overall performance as well and future
researchers about the have an effect on of the pandemic in particular in the college
students in accounting. The Online mastering tools have played a fundamental role for
the duration of this pandemic, assisting colleges and universities facilitate student
studying during the closure of universities and schools. While adapting to the new
changes, scholar Accounting readiness wants to be gauged and supported accordingly.
The newbies with a constant mindset discover it challenging to adapt and adjust,
whereas the inexperienced persons with a growth mindset shortly adapt to a new
getting to know the environment. There is no one-size-fits-all pedagogy for new
everyday methods. There is a range of topics with various needs. Students' lack of
interest and drive may be one of these issues (Alshurafat et al., 2020; Bidabadi et al.,
2016). Delivering knowledge content and measuring students' performance using an
online learning system is also a difficult procedure, especially when instructors and
students are not prepared (Aisbitt & Sangster, 2005; Barnard-Brak et al., 2010;
Litherland et al., 2013). Institutions in Jordan, like universities throughout the globe,
were overwhelmed by the tremendous impact of the COVID-19 pandemic in March
2020, which impacted critical sectors (such as education and the economy)
(Gruszczynski, 2020; Torsello & Winkler, 202

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 A. Background of the Study 
An online learning concept is presented in which a physical distance separates an instructor
from learners, and online delivery mediums are employed to overcome the instructional gap. As
we move into the information technology era, online instructors have access to a variety of
instructional devices..Education is at its satisfactory when students’ experiences are connected
to the learning environment and are engaged in studying that is significant and relevant to their
lives. This popularity of excellence can be met in both standard and non-traditional educational
environments. Due to a variety of technological advances and the current monetary downturn
experienced through our country, the non-traditional shape of education recognized as distance
gaining knowledge is growing in popularity. According to (DepEd), it is an online platform for
public school teachers to assist distance learning modalities. It was designed as a direct answer
to provide access to online review substances and Open Educational Resources (OERs)
throughout classification suspensions and other similar circumstances. This same learn about
indicates that tutorial leaders from all sorts of academic institutions suggested extend in the
demand for no longer only face-to-face instructions however for online lessons as well. As the
reputation of distance education continues to grow, there will be an extended demand for
pleasant online getting to know classes that are extra with ease on hand to  accounting students
across the globe. The goal of this learns about is to explore the elements that can affect
learners. While antecedents of learning have been studied previously, the elements
affecting accounting students beneath pandemic prerequisites have now not yet been
investigated. Furthermore, there is a unique want for lookup amongst college students in fitness
and social professions programs, as these accounting students are especially affected by using
the pandemic. As a theoretical basis, the learn about draws on the demands-resources-theory.
This find out about pursuits at factors affecting pupil pleasure with and perceived getting to
know from asynchronous online learning. It reviews an empirical investigation that explored
relationships between pupil perceptions. We are experiencing the new normal, and it is difficult
for all of us to adjust and begin anew. This applies to accounting college students as well. It is
difficult to talk with others simply through the use of a machine and the internet, due to the fact
when a benefit and drawback effect exists; the drawbacks are more prevalent, such as net
connection and time. It’s now not handy to modify our numerous duties. More staying power
and awareness of our surroundings are required. More accounting students want to continue
their studies, but many can’t due to the fact of lack of quintessential equipment, such as the
internet. Some of them have an impact on their intellectual fitness because they have goals that
they favor to fulfil but are not sure how to do so. We chose this subject to analyze the present-
day situation of accounting students and the factors that impact their performance. Also,
immediate feedback and face-to-face communication opportunities are an undertaking that
teachers and students need to face in the digital putting which is online learning. The quantity of
speak in an online studying is decided by way of many factors, together with the teacher’s
educational philosophy, the personalities of each the instructor and Accounting students, the
difficulty matter being taught, the quantity of Accounting students on a teacher’s caseload, and
the types of verbal exchange used (Ms teams, email, phone, Laptop, dialogue board, category
discussion all through digital lessons, and recorded videos). The misconception among teachers
and understudies is extra most likely to occur in coordinated classes. Bookkeeping Understudies
are in a situation to pose inquiries, get hold of moment input, and interface continuously
conversations throughout simultaneous class meetings. Nonconcurrent bookkeeping
understudies can converse with the teacher by means of email, telephone, and conversation
sheets, notwithstanding, they do at this point don't get on the spot remarks or benefits from
paying attention to various understudies' inquiries and remarks, recommended that conditional

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distance is likely to be reduced by means of the utilization of phenomenally intelligent mediums,
such The Service of Training and Science, as a team with UNICEF and different accomplices,
created EDUINO, another web based learning stage where pre-essential and grade school
understudies might proceed with their schooling through video talks, assets, and games.
Likewise, a public TV instructive program called television Homeroom is being communicated,
but numerous instructors and mentors are against internet preparing in light of the fact that
they don't feel it tends to complex educating and learning difficulties and doesn't fulfill the
prerequisites of various understudy gatherings. Different reactions incorporate the quick rate at
which innovation develops, the frailty that much of the time exists in internet learning
conditions, and the absence of preparing and ability that understudies and teachers regularly
have, all of which place them in a difficult situation in this kind of climate. Certain individuals
accept that web-based schooling takes steps to market training, creates a climate where
understudies and educators are separated, and cheapens college degrees overall. For some
understudies, web based learning is just a custom as opposed to a veritable option for
customary guidance. A few educators simply give data to their understudies without really
giving it to them. Different reactions have incorporated the fast rate at which innovation
develops, the instability that every now and again exists in web based learning conditions, and
the absence of preparing and experience that bookkeeping understudies and teachers as often
as possible have, all of which place them in a difficult situation in this sort of climate. "Sort it out
yourself" is periodically utilized in web based testing. Genuine, dependable data isn't being
obtained by understudies. Besides, a few understudies can't leave their homes during the two
hours permitted during the time limitation since they are needed to go to online examples. A
few understudies come up short on the important gear to partake in web-based classes. They
don't approach innovative contraptions like PCs, telephones, or cameras. The quantity of these
gadgets in families is every now and again restricted, which can be hazardous for
concurrent internet based arrangements, classes, and gatherings. When contrasted with
customary up close and personal homeroom meetings, the virtual study hall offers an entirely
unexpected climate. The plan and conveyance of internet learning impact understudy
fulfillment, learning, and maintenance (Irani 2005). Student contact, student content
cooperation, and student guidance connection are extremely significant parts of web based
getting the hang of, as indicated by the review (Moore 1989). As indicated by a BEAN
investigation of undergrad and postgraduate understudies in Vietnam who considered web
based during the pandemic, web dependability and speed were refered to as the main elements
impacting understudies' web based learning encounters (B and friends 2020). Bookkeeping
understudies should be fit to be utilized in the present circumstance soon since on the off
chance that we stand by to perceive what occurs straightaway, we won't be prepared.
Moreover, in light of the fact that we are another age, we should become acquainted with
utilizing electronic gadgets. This new typical gives insight to our bookkeeping understudies,
roused to dominate in whatever field they pick. Dissecting is hard for some individuals, and as a
senior high understudy, you will stretch yourself to the edge. You should focus center around
the subject or explanation within reach. Since tracking down a speedy arrangement will be
troublesome with web based learning, you should foster your strategy. You should likewise
partake in the class, regardless of whether it is troublesome. You should proceed as you expect.
This examination furnishes us with the foundation data that we need to set up a reinforcement
plan in our life. In any case, utilizing a cell phone for web based learning may be diverting,
particularly for bookkeeping understudies who might become dependent on it, especially
through web-based media use. It can affect your capacity to administer your learning. Along
these lines, utilize a device to set a restriction for yourself. At the same time, the utilization of

v
internet educating has a positive effect. It gives us protection and shows us using time
effectively. It additionally accompanied a financial expense, permitting you to set aside cash for
future business. In any case, since you are the person who deals with your time, you can do your
side interests in your extra time, for example, rehearsing analytical tasks.

This study explains why we need to pay close attention to our accounting students. Accounting
students are members of society, and we should be aware that in this new teaching, accounting
students have a role to play in our country. In any case, they stated that they were there to
assist them in finding a solution to the problem. The following three important variables
influenced students' online learning experiences: a comfortable and peaceful studying
environment, teachers' assistance, and the simplicity with which they could use the learning
platform. As we'll see in the following section, there are a variety of additional elements that
might influence a learner's learning experience and future intention to study online. Several
variables influence student academic success, including students' learning skills, parental
influence, background peer influence, and instructor quality learning infrastructures, among
others. It is frequently influenced by a rapid shift like work/study, such as moving from
traditional classrooms to online classes. It has an impact on these students' academic
achievement, and the majority of them do not learn on their own. However, they should leave
their homework to the internet. This had a significant impact on me as a student. Because self-
study is difficult, imagine struggling to answer questions by yourself with no physical interaction
with teachers, plus a shaky Internet connection, and some teachers expecting you to submit
your work by a certain time while you struggle with the connection and your gadget isn't stable
enough for online classes. I know that students are in this situation right now, and
fig. Accounting students must be ready to be used in this situation soon since if we wait to see
what happens next, we will not be ready. Furthermore, because we are a new generation, we
must become accustomed to using electronic devices. This evaluation examines the efficacy of
online learning in terms of student characteristics/background, design elements, and learning
outcomes. It also lists the variables that are thought to be important for the success of online
learning. The factors chosen are based on the researcher's experiences at CITECH, where
student learning encounters obstacles in embracing the use of technology in teaching and
learning due to learner characteristics and online learning features. Much rigorous research on
the usefulness and drawbacks of online learning systems for university students has been
published. In the literature, an online learning system is characterized as "access to learning
experiences through the use of some technology" (Moore et al., 2011, p 130). The internet's
arrival and rapid technological advancements have emphasized the usage of online learning
systems, e-learning, and other types of distant learning that rely on technological solutions
(Bacow et al., 2012a, b; Humphrey & Beard, 2014; Moore et al., 2011; Yadegaridehkordi et al.,
2019). Accounting students rely heavily on technology, and a wide range of technologies can be
used in these programs. Blogs, wikis, bulletin board systems, electronic mail, audio podcasting
(podcasts), video podcasting (vodcasts), chat rooms, audio conferencing, and video
conferencing, for example, are all essential tools in the accounting curriculum, according to
Chugh (2010). IT is an essential issue that should be included in the accounting curriculum to
deal with market changes and increase graduates' employability, according to Kotb et al. (2019).
One of the seven key talents required by accountant recruiters, according to Uwizeyemungu et
al. (2020), is communication. Students value the use of technology and an online learning
system in assessment (Helfaya, 2019), and accounting students' performance increases when
they take online examinations (Aisbitt & Sangster, 2005). The number of time students spends
utilizing online educational platforms and their final test results in accounting courses have a

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favorable and substantial link (Perera & Richardson, 2010). Duncan et al. (2012) discovered that
accounting students' performance is improved during online assessments, particularly in courses
that include synchronous and asynchronous interactions amongst students. 

B. Statement of the problem 

This study want’s to learn about the impact of web-based learning on accounting
students, their experiences, and how they coped with it.

Specifically, it seeks to answer the following questions:

1. What is the socio-demographic profile of the accounting students-respondents in

terms of?

1.1 grade level and section

2. What is the academic performance of accounting student based on new learning

methods?

2.1 teaching strategies

2.2 financial supports

2.3 self learning

3. Do the accounting students cope with this new learning?

4. Are they more in favor of the new learning or has it had a negative effect on them?

C. Purpose of the Study 

When investigating the efficacy of online learning studies, it was discovered that further study is
needed into how web-based learning should be created for usage in an online information
system. This qualitative report on the integration of a specific information system into the
curriculum using genuine activities in a classroom context is provided by this exploratory
research. It looks at how students make sense of an online information database and the
resources available to them. 
 

D. Significant of the study  

The primary focus of this research is on accounting students and their performance. More
information and problems that may additionally impact accounting students in the new every
day are provided in this study. We also spoke about why some accounting students are
struggling in this new normal. Future researchers will advantage from this lookup on account
that they will be aware of what those factors are. What's the deal with the drop in accounting
students? Some students are indignant since this is something they did now not count on to
occur to them, specifically those who do not have adequate money to pay for their research and
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accumulate required equipment. This study was carried out to inform us that accounting
students are also struggling in this new beginning. New way in learning does not only train the
students in their future, it can also provide the career path of many students. Effective virtual
learning required more students initiative and efforts in comparison to face to face instruction.
This research was conducted in order to notify us that accounting students are also struggling in
this New Year. Many students can benefit from a new style of learning since it not only prepares
them for their future but also provides a professional route for them. In comparison to face-to-
face education, effective virtual learning necessitated greater student initiative and effort.
Students have the opportunity to study on their own time and especially for free; yet, many
students are having difficulty passing and completing their activities as a result of the new
regular class today. We must prepare and be diligent before enrolling in the online lesson in
order to prevent facing difficulties. It will be simpler for us to understand the teachings and to
accomplish what is required of us in order to pass the activities and performances if we do so.
This also helps to keep low grades at bay. We think that study success in this epidemic is
feasible, but bear in mind that if we are weary, we should take a break, even if it is just for a few
minutes, and then return to focusing on what has to be done. Everything said above is attainable
as long as we maintain our self-confidence. 

E. Definition of Terms 
Some definitions of terminology used throughout the research will be provided in this part to
assist the reader in comprehending the study. 

Online: "Online" includes getting a live connection and being able to transfer data. When you
"go" online, you are establishing a live connection and may send and receive data over the
Internet. It's also sometimes used to refer to having access to electronic media in general. An
online archive is a collection of digital data that is kept in one location. 

Online Learning: The sort of tools utilized to learn online vs traditional learning is a significant
distinction. Students have always had access to Ms Teams, Zoom, Google Meet, pens,
paper, An online learner, on the other hand, requires a computer (a hard drive, a monitor, a
keyboard, a mouse, and a printer), as well as software and an Internet connection. As a result,
the hardware available to the two categories of learners appears to be vastly different at first
appearance. Unlike conventional learning, online learning does not require the learner to be
there at the same time as the teacher sort of tools utilized to learn online vs traditional learning
is a significant distinction. Students have always had access to pens, paper, books, dictionaries,
seminars, lectures, tutorials, and libraries. An online learner, on the other hand, requires a
computer (a hard drive, a monitor, a keyboard, a mouse, and a printer), as well as software and
an Internet connection (through a modem and a telephone line). As a result, the hardware
available to the two categories of learners appears to be vastly different at first appearance.
Unlike conventional learning, online learning does not require the learner to be there at the
same time as the teacher. 

Internet: When it comes to students, the Internet is mostly used for social and recreational
purposes. However, it is self-evident that the Internet not only facilitates social interaction and
amusement but also gives intellectual and scientific knowledge. Students can utilize the internet
for online learning, looking for study materials such as assignments, quizzes, and presentations,
as well as any other study resources that are available on the internet. Not only the students,

viii
but also instructors, benefit from the internet. On the internet, they may readily locate their
study materials. 

Distance learning: is an educational program (course, certificate, degree, or other) that allows
students to finish all or part of the program from a remote location (such as their living room)
while obtaining the same credit as students who complete the program on-site

II. THEORETICAL FRAMEWORK 

The relational distance theory was chosen as the theoretical foundation for this research
investigation. Michael Moore first proposed this idea in the early 1970s, when it was known as
the theory of independent learning and teaching (Moore, 1973). Learner autonomy, teacher-
created educational plans, and communication networks were central to Moore's original idea.
Moore dubbed his framework the theory of transactional distance in 1980, and by 1993, the
theory had been completely developed and characterized. Moore's objective in 1973 was to
provide a theoretical framework that would include the rapidly developing area of remote
education. In a learning setting, transactional distance refers not just to the physical distance
between the instructor and the student, but also to the distance created by communication
barriers that must be crossed for learning to take place (Moore, 1991, 1993). Transactional
distance exists in all learning programs, virtual and classroom-based (Moore, 1980), although
the transactional distance is larger in online courses due to the geographic distance between the
teacher and students. In online learning, transactional distance is determined by three factors:
conversation, structure, and learner autonomy (Moore, 1993). 
III. CONCEPTUAL FRAMEWORK 

 
IV. RESEARCH OBJECTIVE  
A. To investigate the students' academic achievement. 
B. To look at the elements that influence students' academic success, such as learning
facilities, communication skills, and suitable parental direction. 
C. To determine the impact of CITECH's student assistance services on students'
academic achievement. 
 

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V. STATEMENT OF HYPOTHESIS 
Intrinsic variables such as personal attitudes in utilizing technology, self-efficacy (Brinkerhoff
2006; Toe and Noyes 2011), and extrinsic factors such as accessible resources (internet
connection, technical assistance) are all impediments to appropriate technology integration in
the online class (Butler and Sellbom 2002; Shamburg 2004; Toe and Noyes 2011). Lack of self-
efficacy confidence and perceived competence have a detrimental influence on technology use,
discouraging instructors and students from using it into their teaching and learning (Piper and
Yan 2001). The majority of research have focused on teachers' intrinsic abilities, while just a
handful have looked at students' intrinsic talents. As a result, the goal of this research is to see if
the same findings apply to students and what the link between extrinsic and intrinsic variables is
when it comes to reported satisfaction. The following two hypotheses for this investigation are
based on these rationales: 
 
VI. SCOPE  
What information do we require? How much does this exacerbate our financial difficulties?
What is the worst-case scenario for the students' performance? How difficult is this for
accounting students, and what impacts will it have on their careers? 

Delimitations 
The more specified scope is to know the factor that can affect accounting students in the Online
Class Learners, to improve the standards of the professional sector by unveiling some findings
on the choice of the best career for accounting students. 

Limitations 
Those limitations in research are weaknesses that are outside the control of the researcher. A
base on his assertion, the main limitation of the study was the cooperation from respondents.
The other limitations were using a single school to make generalizations for
all Accounting students in CITECH 

VII. OPERATIONAL DEFINITION  

Factors that can affect accounting students in the new normal -The principles are expressed
and supported by evidence. 
Accounting Students-This study provides a simple response to accounting students' problems 
The new normal's negative impacts on accounting students –The negative impacts are explored
in detail and with complete comprehension. 
 Personal issue-This is your decision: to continue your education or to begin working. 
Researcher - the one who handled this research to give you additional information. 
Financial issue- limited income 
 

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 Chapter II 

This chapter is dedicated to the literature and studies for our chosen research subject.
Both local and foreign studies and literature included in this research, are about the
impact of implementing web-based learning in the performance of accounting students. 
These studies aim to support the conclusions about to be brought out by the
researchers. 
 
FOREIGN STUDIES 
Suspension of face-to-face classes in schools during the COVID-19 pandemic
raised concerns about the consequences for students’ learning. In their study, they
evaluated the effect of school closures on school performance using data from
Netherlands, who underwent only a relatively short lockdown (8 week) and features a
fair system of school funding and the world’s highest rate of broadband access. Though
the results still revealed a learning loss of about 3 percent Engzell et.al (2021).  
 
According to M. Khalifa et.al, Teachers have recently seen an expansion of web-based
learning applications. These web learning conditions have made learning significantly
more beneficial by expanding spatial and temporal barriers. However, its viability has
not yet been verified. In this research, the creators focus on the general suitability of
two unique types of web learning conditions (DEL): distributed distance learning (DPL)
versus mediated intelligent learning conditions. In the climate of DPL, the web is simply
used to stream simple learning material, such as Word recordings and PowerPoint
slides. In the climate of DIL, the learning material is definitely in hypertext design, which
gives the student more intellectual and research skills. The aftermath of a close
examination shows that the DIL climate is better than the DPL climate in terms of both
the learning system and the learning outcome. 
 
In the course of using web-based counseling extensions in teaching and preparation,
many people have recognized the importance of evaluating their impact on high school
outcomes such as learning, performance, and achievement. These results are
periodically compared with those of normal classroom guidance to find out which
strategy is "best." However, the clear differences in innovation and entertainment
rather than informational substance can cloud the real connection between web-based
advice and these results. PC-based counseling (CBI), with more components such as
web-based counseling, can be a better benchmark than regular home counseling.
Furthermore, there is little agreement onwhich factors should be analyzed to ensure
that the learning components are the most appropriate, making correlations between
studies difficult and uncertain. In this article, we review CBI's verifiable findings as an
appropriate benchmark for web-based guidance. We also examined 47 evaluation
reports on web-based training opportunities that were distributed between 1996 and
2002. It provides a breakdown of archived findings into eight attributes in addition to
our evaluations of test plans, impact sizes, and how much the evaluations combined.
new provisions with web-based guidelines, says Tatana M. Olson, et.al.  
xi
 
According to Basioudis and de Lange (2009), The influence and use of information and
communication technologies on student learning outcomes in accounting has not been
well studied. This study examines the impact of Blackboard1 design features used as a
web-based learning environment (WBLE) on the education of accounting students. This
research focuses on a variety of Blackboard design features (for example, distribution of
class notes, announcements, online grades, and sample responses) that are used to
provide learning resources that are deemed necessary to improve classroom outcomes.
learning. The responses of 369 On campus students provided data to develop a
regression model that attempts to explain increased mental effort and commitment.
The final results of the regression suggest that five characteristics or design factors are
related to student satisfaction with the use of a WBLE. This includes the use and
accessibility of scripts, online grades, sample responses, and online conversations. 
 
According to Park, Y.J. & Bonk, C.J. (2007) Learning mode, synchronous learning, this is
real-time online learning with live interaction between teachers and students through
specific online platforms. Asynchronous learning, this type of learning is known as
independent learning, where students learn at their own pace. Students receive learning
materials such as modules, workbooks, worksheets, and textbooks that support the
independent learning process. However, underfunded and under-resourced schools
take full advantage of the modular approach. If a platform is not available to upload
study materials, parents can request materials from the school using the appropriate
protocols. Online reviews are a serious problem. Browsing online through atrial and
error method creates uncertainty. Internet outages and interruptions affect student
performance and can lead to an increase in errors. 

LITERATURE 
According to John M. Krieg, et.al., all previous research on this issue has focused on the
influence of online learning on course grades or other indicators of current class
performance, such as test scores or course completion. However, a student's success in
future courses is an underappreciated metric of performance. For example, students
who took an introductory economics course online may have different outcomes than
those who did the requirement in a traditional format when enrolling in a subsequent
intermediate economics course. Examining the influence of online courses on
subsequent course performance provides a variety of advantages that have yet to be
explored in the literature. Grades and test scores, for example, may differ between on-
line and traditional courses, making comparisons between the two shipping modes
more difficult. This problem is eliminated when comparing student overall performance
in follow-up guides between students who completed their prerequisite path online vs.
those who completed the prerequisite in a traditional face-to-face manner. 
 
Nia Love and Nadine Fry (2007), says that taught sessions were perceived as adding little
or no value to the VLE (virtual learning environment) provision. They conducted
a phenomenographicstudy among first year, undergraduate accounting students at a UK
business school that adopts the commercially provided VLE, Blackboard. Though the aim
xii
of using a VLE add value to the broader teaching–learning environment, the findings
revealed that students perceived tutors to be using the VLE simplyas an "online
textbook", which at best led to the VLE as a "safety net". 
Online learning has proven to be very useful for a wide variety of applications where
data comes in continuously and a timely response is required. In many online cases, the
data flow can have highly skewed class distributions known as class imbalance, such as:
Classifying unbalanced data flows poses new challenges that have received little
attention until now. In the study ofShuo Wang, et.al (2013) they used a time decay
function to detect the imbalance rate and then proposed a class imbalance detection
method, in order to decide the current imbalance status in data streams. Three basic
types of changes in class imbalance are analyzed in their studies. The results indicate the
usefulness of the learning framework and the proposed methods have proven to be
effective both in the precision of minority classes and in overall performance in the
three cases that the researchers consider. 
 
Computer&Education, Electronic schooling as a choice to up close, and personal
instructing are currently being stretched out as an application to advanced education.
Much exertion is embraced to give interactive media-rich, alluring substance to
students. While the utilization of mixed media advancements noticeably affects
understudies' learning, so does the chose to educate approach. Supported by the
Constructivist approach, issue-based learning is one of the techniques that could be
applied in online learning conditions. The current review researches the impacts of
issues put together learning with respect to understudies' study hall local area
discernments and their accomplishments. It centers around the tertiary level course
"Prologue to Computers" presented by the Department of Business Administration of
the Distance Education Program at an advanced education organization in Turkey. The
outcomes demonstrated that understudies who dealt with issue-based ventures felt
substantially more 'associated' with other class individuals when contrasted with the
benchmark group. They accomplished higher scores in the post-tests in spite of the fact
that their internet-based midterm and last assessment scores didn't demonstrate any
distinction between the gatherings. 
 
Wuryaningsih, W., Susilastuti, D., Darwin, M. &Pierewan, A. (2019) talks about the
effects of Web-Based Learning and F2F Learning on Teachers Achievement in Teacher
Training Program in Indonesia. International Journal of Emerging Technologies in
Learning (iJET), 14(21), 123-147. Kassel, Germany: International journal of emerging
technology in learning. Retrieved on October 25, 2021 from Driving the Turn of Events
(TPD) Turn of Events (TPD) Turn of Events (TPD) in the computerized phase using e-
learning (on the Internet and blended learning) gives the impression that there is
progress Incredible in developing teacher skills through innovation is through personal
computers and Internet organizations. Some research found that capturing TPD online
had an impact on the advancement of enforcement for educators. in any case, the effect
had no better results compared to conventional learning. Therefore, this review
assesses the strategy against the impact of the e-learning model; The review included

xiii
the semi-test plan with a non-identical collection plan in front of the mailbox of the
impeccable educator preparation program. The members were 427,189 educators
covering all school levels in Indonesia. The results suggest that the online learning model
is more convincing than the f2f in terms of educator performance, while the female
model is generally superior to the male one. Therefore, the advanced requirements are
not an obstacle for the instructor in the electronic model. Interestingly, the mixed
discoveries that emerged as the latest craze in e-learning were very encouraging. These
findings suggest improving an arrangement for a TPD model suitable for educators at
various levels. 
 
According to Computer in Human Behavior This review aims, using an extensive
Technology Acceptance Model (TAM), to distinguish the components that influence the
decision to use an e-learning framework among ordinary workers in the automotive
industry. To identify the factors that fundamentally influence the choice of frame use,
an approach was used to demonstrate the main condition. With LISREL 8.54,
information from 546 regular workers was used to test the proposed research model.
Observational tests of the long TAM saw all paths as critical from a theoretical point of
view, that is, among the variables, social impact is a much more informed indicator of
the client's goal than others. The review concludes with the regulatory implications of
this review and suggestions for possible future exploration. 
 
British Journal of Educational Technology (2006), Although the web takes adaptive
learning into account, research has found that web-based studies generally require
focus, willingness to participate, safety, and discipline. Consequently, this concentrate
strives to further develop web-based self-management from a social-intellectual point
of view, which emphasizes the interaction between the individual, behavior and the
effects of nature. This review identified the main components for individual, behavioural
and ecological effects in the socio-intellectual model of self-directed learning and also
applied this model to the subsequent development of the NetPorts e-learning
framework. NetPorts thus allows us to analyze the cooperation between the
aforementioned factors by observing them. Our web-based discoveries support the
social-intellectual perspective of self-directed learning: students who have a higher level
of inspiration use more efficient systems in the web-based learning environment and
react better to ecological requirements. These findings also confirm the use of the
social-intellectual model for web-based learning through NetPorts. 
 
According to Jaijairam, P.(2011), Accounting topics are often difficult for many middle
and high school students to understand. This article argues that they are the techniques
through which teachers have historically taught the fundamentals and principles of
accounting rather than the subject itself. Using hands-on activities instead of traditional
lectures and textbook assignments can lead to a greater degree of participation.
students. Presenting accounting concepts in a student-centered, computer-assisted
learning environment helps show the benefits and importance of the topic, especially as
a foundation for different career paths. Blended learning, activity-based modules,

xiv
games, online tutoring and research, and computer simulations are some of the
educational tools that senior accounting professors have used effectively to make
accounting practical. attractive and revealing for students. These strategies allow
students to gain experience with real-world accounting scenarios. Analyzing the good
empirical results of a recent community college decision to develop a student-centered
pilot program, this publication ultimately assumes that blended learning can
significantly increase both test scores and student knowledge. 
 

LOCAL STUDIES 
Students nowadays are dealing with issue and problem which are bothering them and
may be an element affecting their mental health. According to Kasrekar (2020), one of
the fundamental issues visible through is the behaviour of training despite of the closure
order. As the face-to-face classes lessen the chance of the spread, the maximum viable
answer is thru online coaching and studying. This platform calls for demanding
situations for each instructor and learner because this happening is unfamiliar to them.  
 
As World Health Organization disrupts classes around the globe, instructors and learners
are faced with the challenge of instructional delivery. The quarantine implemented
because of the pandemic caused unprepared situations. In this study, she revealed the
sentiment of the students of College of Business and Public Administration (CBPA) of
Pangasinan State University students in the synchronous online delivery of instruction
by inviting them to answer open-ended question on the possible problems that they
may encounter during asynchronous sessions. The greater number of participants
forecasted that they might face issues, worrying most specially about internet
connectivity in the area. This study concluded that the majority of the students are not
yet ready in a synchronous mode of delivery, and it is recommended that institutions in
the country may provide an additional way of instructional delivery to maintain
academic excellence in challenging times. Cherish Kay Landicho Pastor (2020) 
 
According to Ma Jasmine J. De Guzman and Cherish Kay L. Pastor(2021), students are
not yet ready to face the asynchronous mode of learning. They conducted a study to
determine the skills and capability of students in synchronous and asynchronous as
an alternative delivery of learning. Their respondents are from the College of Business
and Public Administration of Pangasinan State University. Most of the students have
both neutral in terms of skills and capability. As a result, this study concludes that the
students are not ready yet for this new mode of learning and also suggests that an
additional way of leaning delivery needs to be provided to maintain excellence in
education.  

xv
LITERATURE 
This study conducted by Camille Anne I. Mercado et al. (2016), has the goal
to determine the satisfaction and problems encountered by accounting students in
learning professional subjects from the institutions of higher learning in Batangas
City, when it comes to learning style, teaching style, and learning facilities. The
researchers used the descriptive method in conducting the study and the results
indicated that using various teaching aids satisfied the students in regard to the teaching
strategy of the instructor. On the other hand, the results also showed that there is a lack
of satisfaction in the university’s response when it comes to suggestions on the
improvement of facilities through the use of suggestion boxes and other ways of doing
it. Lastly, the results revealed the most common problem encountered by accounting
students – difficulty to perform well because of not giving importance to taking down
notes, outlining and practicing problem solving skills.  
 

xvi
 CHAPTER 3 
RESEARCH DESIGN  
 
The research design of this study will be qualitative research. Qualitative research is fit for
researches that deal with people, and their experiences, behaviours and opinions. The study
aims to discover the impact of web-based learning to students that study accounting courses.
This qualitative research will be a subjective type of research and will obtain data through
observation of events. It will use questionnaires, surveys and interviews to provide the data that
will help the researchers come up with the conclusion and formulate adequate suggestions. 
 
  
POPULATION OF STUDY 
  
The study focused on discernment of web base learning to accounting student. The target
respondents of this research will be 10 population in selected grade 11 ABM strand student
of Cabuyao institute of technology. We used a Google form to ask them in order to answering
questions and providing further information .The respondents are  knowledgeable and honest
enough to answer the questionnaire which supplies the information that the researcher needed
to their study.  
  
RESEARCH INSTRUMENT   
  
1. The instrument used to collect data was a survey through a Google form. Google Forms is
survey administration software included as part of the free, web-based Google Docs Editors
suite offered by Google.  
2. A Survey through Google form is a set of questions that can be answered using an internet
connection or data. It was an easier way to gather or collect data from a particular person or
group nowadays since we encounter the pandemic. The draft of the questionnaire was based on
the relevant source of the study.  
3. The researchers collect data to cover all aspects of the problem and answer all the specific
questions under the statement of the problem. The copies of the questionnaires were
distributed through messenger and link by the researcher to the respondents.  
  
RESEARCH LOCALE   
  
The study was performed out entirely in the Philippines. Respondents will ask questioned at
their homes or another location that is convenient for them. The researchers also gathered data
from respondents at the Cabuyao Institute of Technology. Meeting online will be used to
interview these people. The researchers chose this location for implementation because it could
provide them with the necessary information in a very relaxing environment. The study will be
in the first semester of the academic year 2021-2022. 
  

xvii
DATA GATHERING PROCEDURE  
` 
1. T he first step in doing a data gathering is knowing what is the title of the research proposal
that you will present to your teacher  
2. The second one is to study what is the meaning of the research and the different example of
it. 
3.  Then you can search in Google chrome what are the best meaning that we can use to have a
good research proposal and then we can present it to students and teachers and explain it to
everyone to have the knowledge about your research 
 
DATA ANALYSIS 
Data analysis is a key component of qualitative research. Information investigation was
additionally led the entire information assortment. The consistent similar strategy was utilized
to investigate the subjective information from various sources after some time.
Information were coordinated around each exploration question, which identified with the
encounters of understudies who were taking web-based classes and the variables that formed
those encounters. The Analysis understudies' discernments towards the internet-based training
dependent on the web-based learning encounters they had. Understudies' insights toward
online instruction dependent on their own encounters or experiences have been analyzed. The
elements which molded those understudies' internet-based training encounters have moreover
been researched. We emphasize placing, a mediator in the field to notice the activities of the
case, one who records dispassionately what's going on however all the while analyzes its
importance and sidetracks perception to refine or validate those implications. Beginning
examination questions might be adjusted or even supplanted in mid-study by the case analysis. 
       
THEMATIC ANALYSIS 
Content designers and instructors may utilize thematic analysis to improve existing online
learning curriculum and practices, while students can profit by becoming better learners in
online learning. The purpose of this research is to examine the online learning experiences of a
group of CITECH students 

xviii
 CHAPTER 4

This part of the study presents the results, analysis and discussions of data gathered
through online survey forms that contain the questions Based on the Statement of The
Problem of this study.

The data are analyzed and interpreted every respondent provided statement in form of
researcher needs .

The results and discussion of the findings are presented into table that has Four column
which is the Statement, Codes, Themes and Themes of Definition..

An analysis on the impact CODES THEMES THEMES OF DIFINITION

of web-based learning to
accounting students

Survey Question:
1. What do you think web-
based learning will help
you with in your career?

Student 1
Since nowadays, everything  everything is technology The evolution of technology
is done technologically, done online platform keep improving like the social
students like us who will technologically helpful media or online platform thatis
work in the future expecting  engage in Chose career very helpful to the student in
to engage in online world, online world pursing in the choosing their pursing career in
the experience we've  would be a future. the future.
great help for
gathered through this web-
us
based learning would be a  Chosen career
great help for us not to feel in the future.
out of place in our chosen
career in the future.

Student 2
Information gain from  Information Knowledge The information get in web
research and study's gain helpful base give more knowledge that
helps a lot  study's helps is helpful in student for their
a lot studying.

Student 3  through Social media Through Social media specially

Web - based learning social media in different website the
have truly helped me websites knowledge information that can broad the
adjust on the other side  it broadened knowledge that they have can
of the internet apart from my also help in choosing the career
Chose career
knowledge pursing in the future.
the usual scrolling pursing in the
 It can help
through social media me with my future.
websites. With studying
xix
in the middle of a chosen
pandemic, it broadened career
my knowledge with the
technology that we have
today. It can help me with
my chosen career in the
future in a way that it
would be easier to
navigate since I've had
my fair share of using
technology in the modern
era.

Student 4  helps me in help career pursing The web based learning that
I think web-based my career in the future. can help career pursing in the
learning helps me in my  I gained knowledge future to get more knowledge
career in a way that I more about it.
gained more knowledge knowledge
Student 5  It help me a Helpful The learning get in web based
It help me a lot because lot Time management is helpful to the point that they
the class is now online  I can control can do the time management
and I can control my time my time well.
because I am just in the
house.

Student 6  learn more information The web based learning that

Web-based learning can about the give information get in online
also help us tolearn more career that Online platform platform get more knowledge
about the career that were knowledge in career choosing in the
were pursuing, if an pursuing future.
 can search it
individual don't have any
online
idea on the topic he/she  get a
can search it online so knowledge
he/she will learn and will about it.
get a knowledge about it.

Survey Questions:
2. What do you think
about web-based
learning providing the
right amount of the
theoretical and practical
experience?

Student 1
Take time out . It impossible
It help me to overcome *Help me to * help with fear to think clearly when you’re
xx
my fear to try unexpected overcome my fear to flooded with fear or anxiety,
thing. try unexpected thing breathe through panic, face
your fears, imagine the
worst, look at the
audiences , don’t try to be
perfect, visualize a happy
place, talk about it, go back
to basics, reward yourself.
Student 2
It factually enough. Factually enough Evaluation is especially
Factually enough
important for using web
sources for search
assignments, but it is also
important to view websites
critically even if you research
is only for personal purpose.

Student 3
Web based learning have Web research internet based
aided me to a more research method refers to
convenient web any research method that
searching, it has give me, *more convenient uses the internet to collect
but on the other hand, web searching, data , most commonly, the
web has been used as the
there are times where it
*Web search means for conducting the
can be too much for me to study, but email has been
bear. I get overwhelmed used as well . As a result the
from all the information I * Web rest of this entry focuses on
have gathered that I take * Can be too much information the use of the web to collect
a time off to pick myself forme to bear psychological data.
up and process
everything. *Get overwhelmed An information system that
from all the uses internet web
information. technologies to deliver
information and services, to
user or other information
system/ applications .
Student 4
I think web-based *provided the right *Web-based * occurrences that take
provided the right amount amount of theoretical, experience place during the web
of theoretical and * Practical experience * Accurate sites learning process
practical experience are * Many accurate sites
very useful. There many * Can find it in Instructional design
Google scholar considerations, challenges,
accurate sites/ channel
and best practices on cross-
you find in website. When
cultural adult web-based
it comes to theoretical, learning experience in
you can find it in Google higher.
scholar.
xxi
Student 5
I help me as a student *Help me as a *Help to student Educational websites can
student include websites that have
games, video or topic related
resources that act as tools to
enchace learning and
supplement classroom
teaching these websites help
make the process of learning
entertaining and attractive to
the student, especially in
today’s age

Student 6 Online education has gained

immense popularity among
It can still give us *Can still give us * web-based work professional and
knowledge even if it’s knowledge even if it’s can help, students pursuing higher
through online and we through online education. These categories
of online learners find
can just do a research
*Can just do a immense benefit in the
about the subject if we autonomy and flexibility that
want to learn more. research about the
subject these courses offer. Online
courses can be planned
around their schedule which
may include full-time
employment, internships and
caring for family. Online
learning can also help them
take out some quiet time to
study.
Student 7
*Can hold a student * provide All website should be
Can hold a student accountable for their knowledge evaluated for a number of
accountable for their course work different criteria, specially if
course work. In contrast, * Online courses you are planning to use the
online courses involve involve setting our information found there in a
own goals, course assignment or other
setting our own goals,
* Tracking progress scholarly research.
tracking progress, and * Meeting deadline
meeting deadline.
Student 8
* Good to know Web based learning is often
It’s, good, it’s good to *It’s good to know web-based. called online learning or
know that web based that web based learning because it includes
learning providing the learning providing the online course content.
right amount of theoretical right amount of Discussion forums via email,
theoretical video conferencing, and live
and practical.
lectures ( videos treating )
xxii
 *Practical are all possible through the
web . Web based course
may also provide static
pages such as printed
Student 9
Online learning *Online learning * Online learning Students Lear more than
they do in traditional
courses. Online courses give
students full control over
their own learning, students
are able to work at their own
speed generally students
work faster then they would
do other wise and take in
more information.
Student 10 Accessibility accossdevices
It help you understand *Help you understand *help to for users. Customization for
why one techniques is Technique is understand, different devices. Integration
successful while the other successful while the *Successful other with other systems.
fails. other fails. fails Maintenance headaches
removed. Increased
flexibility and scalability,
protecting your data

Survey Question:

3. How do you think that

the teaching
environment in the
class helps with better
learning?

Student 1

For the factors affecting a

students' performance,
*comfortable and *enjoyable When we study, the
teaching environment
freedom environment makes us feel
really plays an important
more at ease, as if we are
role. If it is comfortable *more encourage to entering a new world and
and freedom is expressed learn want to learn more.
anytime, then students
will be more encouraged
to learn despite some
hindrances. On the other
hand, if it isn't nice as
expected, student will not
xxiii
be eager to learn or to
even engage in class
activities.

Student 2

Environment and *surroundings affect *pleasant To adopt the teacher's

surroundings affects one’s one’s thinking. teaching method, we need to
thinking. have a relaxed mind, and
the environment will help us
to do so.

Student 3

The teaching environment *sets the mood *relaxing School tools help to motivate
surely sets the mood for students and it's like bringing
every student. Seeing a you to your goal.
blackboard, armchairs on *motivated *inspiring
a room makes a student
inspired, or motivated that
it results with better
learning. They are able to
retain more information
since they are on a much
proper environment.

Student 4

I think the teaching *more comfortable *Secure We are still lacking

environment in the (Face- experience. Students feel
To-Face) class helps us *better learning very comfortable in class.
with better learning Also, we don't need to buy
because it's in front on us. some gadget that will make
our eyes blur.
I mean many students are
more comfortable doing
F2F class and being
comfortable in class
means you were able to
learn and understand. It
also has better learning
because we don't have to
look in screen.

xxiv
Student 5

Better teaching helps me *helps me to *motivating Learning is different when

to understand more since understand more you can really talk to the
it motivates me to learn teacher and it’s motivate
*it motivates me students.
more if the teacher is
great at teaching

Student 6

It help us more when the *student will learn *knowledgable Students can ask questions
student and teacher easily that they get the answer
*will able to catch quickly and this is a great
having face to face,
*will able to catch up up with his/her help to students.
because of this mode of
with his/her classmates
teaching/learning classmates
astudent will learn easily
and will be able to catch
up with his/her
classmates.

Student 7 *increase student’s

attention and focus
Increases students' *focus of student Students are motivated and
attention and focus, *promotes given the opportunity to have
meaningful *experience experience to the future.
promotes meaningful
learning experiences, experience
*good
encourages higher levels performance
of student performance,
*encourages higher
and motivates students to *motivates
levels of student
students
practice higher-level performance
critical thinking skills.

*motivates students

Student 8

In my opinion, is the most *teacher cares *entertaining The school environment

vital part of a safe and enjoyable and feels taken
*safe and enjoyable *awareness care of by the teacher.
enjoyable learning
environment. When
students recognize that
theirteacher cares about
them and wants them to
succeed, they are more
likely to succeed.

xxv
Student 9

If the student is *comfortable *setting free To have a relaxing mind we

comfortable with the environment probably can’t deny that we want a
environment then they'll learn better comfortable environment to
probably learn better. learn better.

Student 10

When the students see that *students see that *learning’s Students learn more from
their teacher can learn from their teacher can actual teaching. A student
his or her. learn from his or her can easily raise their hand
and ask the question to the
teacher and get the exact
answer.

Survey Question:

4. What do you think

about the fact that the
web-based learning was
very well organized?

Student 1

It enhances everyone’s * enhances *improving skills Web-based learning teach

ability to cope up of new everyone’s ability to us new information.
learning cope up

Student 2

I would not say that it is *quite helpful *useful Students gain information
very well organized and the tasks make this
because of some faulty easy.
casualties that can
happen so needless to
say, it is quite helpful for
us because scheduled
classes and events are
already written.

Student 3

Web -based learning is The information you seek

xxvi
organized, yes. You can *organized *arranged can be found online and
just search whatever you delivered to you quickly.
*helping the *helping the
might need on a search
environment environment We can save Mother Earth
engine, plus when doing by not felling more trees in
activities you're helping order to build more school
the environment since the equipment.
use of papers have
lessened when using
microsoft offices are to
where we resorted too.

Student 4 Web-based learning helps

you do tasks easily. You can
I think the web-based * very well *arranged use some websites to ask
learning was very well organized your question, and you can
*arrange in order
organized because it also gain more information
usually in arrange it *arrange in order by reading some answers.
*search in google
alphabetical order and by *search in google
topics. One search in
google and there it is, the
study showed up.

Student 5

It helps me to learn well *It helps me to learn *learn well People who are more likely
well to do online learning will
benefit from new learning for
their situation.

Student 6 *improving digital

literacy
Improving digital literacy *improving digital Students can enhance and
literacy will gain knowledge to this
new learning and that will
help them in future.

Student 7

Because it's online and * easily know it *reminder Students helps to remind if
they will easily to know if there’s a task there’s a tasks that need to
there’sa task that they do.
need to do.

xxvii
Student 8

Because its provides *its provides learners *provides Helps a students to save
learners with unrivaled with unrivaled access knowledge money for transportation
access to educational expense.
resources, far outstripping
the reach of traditional
classrooms.

Student 9

Not really, not everytime *not really, not every *less helpful Web based learning have
time disadvantages.

Student 10

It enables us to easily *easily learn about *learn better skills Students enter in a new
learn about the world and the world beginning and facing the
gain better skills future and that new learning
*gain better skills help them to learn new
knowledge.

Survey Question:

5. How do you feel

overall web-based
learning?

STUDENT 1

It is somehow useful It is somehow * Sources social media, blogs,

but I prefer the useful personal experiences,
books, journal and
traditional way of
magazine articles,
learning. expert opinions,
newspapers, and
websites — and the type
of information you need
will change depending on
the question you are

xxviii
 trying to answer.

STUDENT 2 The quality of the

It's functual. evidence at hand
It's functual. Personal Personal interpretation is
interpretations. important, and creativity
and imagination are
important qualities to
value in students, but they
are difficult to measure
and judge.

STUDENT 3

I feel torn about web - All distance and online

based learning. Yes, it is a education studies find that
great help, convenient * A great help Online learning distance and online
even. However, traditional education is at least as
*Convenient effective, if not better than
learning just hits different.
You're there with your traditional education.
* Traditional Learning
classmates and teachers,
creating memories whilst
studying.

STUDENT 4

It's very useful especially A source of information

now because all the * website from different people
Reliable
knowledge we need is around the world. 
Resources
almost in the website now.

STUDENT 5 Information overload,

technology and interface
I feel blessed to be internal and characteristics, content-area
* Situation. external factors experience, student
still learning despite responsibilities and
the situation. instructional duties Some
bad factors that

STUDENT 6

it's still hard for me to

learn through online,
when I can't catch up the
Web-based learning
lesson I have no one to provides learners with
xxix
teach me on the lesson * learn through Web-Based unrivaled access to
online Learning educational information,
because my classmates considerably exceeding the
and I aren't close, reach of traditional
classrooms.
compared to the face to
face I can ask freely to
them I guess.

STUDENT 7 Students may exhibit stiff

thinking processes and rigid
I feel stressed at the same *Stressed Mental Health work methods. Students
time it makes me easy to may choose to isolate
do some things themselves from the rest of
the class. Students may
have a tendency to learn by
rote or may struggle to
perform consistently or
follow through on activities.

STUDENT 8

It’s good. Feedback The Result

Its good.

STUDENT 10

Some students Technology infuses

appreciated the social * Zoom classrooms with digital
Technology learning tools, such as
aspect of Zoom *Online Education
computers and hand-held
classrooms, while the Web-Based
devices, to assist both
others felt online teaching and learning;
education worked best for enhances course offerings,
them when they were experiences, and learning
working on their own. resources; and supports
learning 24 hours a day,
seven days a week.

Survey Question:
6. How much time do you
spend on web-based
learning each day?
Student 1
7 hours for synchronous 7 hours for 7/24 hrs An hour less than one-third
sessions and more than synchronous of a day

xxx
2-3 hours if ever there’s sessions 1/12; One-twelfth of a day
some pending tasks to do One-third of a day
more than 2-3 hours 1/8 hrs
if there’s pending
tasks
Student2
5-8 hrs 5-8hrs 1/3 hrs One-third of a day

Student 3
I spend 7 – 8 hours on 7 – 8 hours on web – 7/24; An hour less than one-third
web – learning each day, learning each day if 1/3 hrs of a day
if the classes are classes are 1/24; One-third of a day
scheduled as synchronous 1/12; An hour a day
synchronous. If it is 1/8 hrs Two hours a day
Usually 1 or maybe 2 One-eighth a day
asynchronous, Iusually
– 3 hours if
spend 1 or maybe 2 – 3
asynchronous
hours.
Student 4
I spend 6-8 hours on web- 6-8 hours on web- ¼; One-fourth of a day
based learning based learning 1/3 hrs One-third of a day

Student 5
Almost 10 hours a day Almost 10 hours a 5/12 hrs An hour less than one-half of
day a day

Student 6
7-9 hours, because 7-9 hours, because 7/24; An hour less than one-third
sometimes I do my school sometimes I do my of a day
works so I will not be school works so I will 9/24 hrs An hour more than one-third
rushing to do it when the not be rushing to do it of a day
due date is coming
Student 7
9 hours 9 hours 9/24 hrs An hour more than one-third
of a day

Student 8
5 hours 5 hours 5/24 hrs An hour less than one-

Student 9
About 6-7 hours About 6-7 hours ¼; One-fourth of a day
7/24 hrs An hour less than one-third
of a day

Student 10
Student may spend about 3 and 4 hours a day 1/6 hrs One-sixth of a day
working online
xxxi
as much time online doing
homework or research as
on other online activities,
almost half (40%) of
students reported
spending between 3 and
4 hours a day working
online

Survey Question:
7. What do you use to
pass your outputs?

Student 1 The collaborative

Microsoft Apps such as Microsoft Apps Electronic interactions used for
Microsoft Word and learning space knowledge acquisition within
PowerPoint as well as Microsoft Word and the online computer
Google Apps such as PowerPoint as well mediated digital system
as Google Apps such -an integrated technology
Google Docs and Google
as Google Docs and framework designed to
Drive Electronic
Google Drive deliver and manage app,
workspace
data, and desktop delivery
Student 2 Applications that require
Provided applications that Provided applications accounts to be purchased by
are preferred by the that are preferred by School- provided school for the use of learning
school like MS teams the school applications and teaching

Ms teams The collaborative

interactions used for
knowledge acquisition within
Electronic
the online computer
learning space
mediated digital system
Student 3
The collaborative
I use Microsoft offices to Microsoft offices Electronic interactions used for
pass my output learning space knowledge acquisition within
the online computer
mediated digital system
Student 4
I used the app Microsoft The collaborative
Teams (MS Teams) to pass Microsoft Teams (MS Electronic interactions used for
my outputs Teams) learning space knowledge acquisition within
the online computer
mediated digital system
Student 5
My gadgets like phone A portable telephone that
and laptop My gadgets Phone can make and receive calls
phone and laptop over a radio frequency link

xxxii
 while the user is moving
within a telephone service
Laptop area

A small, portable personal

computer (PC) with a screen
and alphanumeric keyboard
Student 6
Ms Teams Ms Teams Electronic The collaborative
learning space interactions used for
knowledge acquisition within
the online computer
mediated digital system
Student 7
Ms Teams Ms Teams Electronic The collaborative
learning space interactions used for
knowledge acquisition within
the online computer
mediated digital system
Student 8
Email Email Electronic A message receiving unit for
messaging receiving an electronic
message
Student 9
Cellphone Cellphone Phone A portable telephone that
can make and receive calls
over a radio frequency link
while the user is moving
within a telephone service
area
Student 10
The collaborative
Neo LMS Neo LMS Electronic interactions used for
learning space knowledge acquisition within
the online computer
mediated digital system

Survey Question:
8. What device do you
use for Web-based
learning?
STUDENT 1

STUDENT 2

xxxiii
STUDENT 3

STUDENT 4

STUDENT 5

STUDENT 6

STUDENT 7

STUDENT 8

STUDENT 9

STUDENT 10

Survey Question:
9. How helpful are the
instructions while
studying online?
Student 1
Enough to understand *understand Acknowledgemen On Web-based training
ts allows for more freedom in
how the learner consumes
material and greater
adaptability to new
knowledge that becomes
available.
Student 2
It really helps me how to *helps me how to do Web-based On Web-based learning it
do it, and it guides me it learning the helps students, to
how I will answer the understand and facilitate
following questions their tasks
Student 3
5 out of ten *Rate Scores The rate at which the study
instructions are assisted.

Student 4

xxxiv
Added flexibility and self- *self-paced Learning Module Self-study allows students
paced Learning the option to choose what
they want to learn and how
they want to study
depending on their own
abilities.
Student 5
Very helpful * helpful Resources On Web-based learning aim
to provide all students with
the best chance to learn
grade-level information and
skills the first time they
receive instruction.
Student 6
Having self placed *learning and method of Develops a sense of
learning and flexibility flexibility learning ownership over learning

Student 7
To help me stay on track *To help me stay on Motivation Create a comfortable study
track environment.

Student 8
Instructions given when *instructions given given orders In a group setting,
studying online can be Accounting students have a
sometimes hard to better chance to discuss
decipher compared to the their thoughts and feelings.
ones given back then
when studying face to
face was the norm
Student 9
The instructions are very given orders Accounting students will
helpful while studying *instructions are very easily finish the activities
online because it guide us helpful while studying and they will also
on what we should click or online understand it
put. It also allows us to be
Student 10
It makes me understand *makes me instructions given Accounting students can
more the things I should understand more the expand their knowledge.
and should not do things

Survey question:
10. What can you say
xxxv
about the methods of
teaching in this new
learning for accounting
students?
Student 1
Teaching techniques.
Methods of teaching in
this new learning such as * Methods of teaching Teaching Style It provides access to a
using recorded video * More reliable multitude of information,
lectures as well as information’s dependable knowledge, and educational
educational videos from * More accessible sources. resources, expanding
learning opportunities both
the internet, helps me to
inside and beyond the
gain more reliable ready for use.
classroom. Teachers use
information’s than those online materials to plan
from the usual books lessons, and students use it
since I those from the to open their minds.
internet includes the year Students can complete their
it was published making it work when they are most
more accessible to use capable, rather than when
these present years. the lesson is scheduled, with
online courses providing
additional flexibility.
Student 2
Accounting Students still * Their Respondents Teachers can help
learning through online professor/teachers Accounting student in
and it depends on their how will the student achieving this aim by having
professor/teachershow will learn easily high expectations for all
will the student will learn students, regardless of their
previous academic
easily.
performance
Student 3
Adaptability is needed. * Adaptability soft skill Depending on the time of
day, people have varying
levels of physical and mental
ability.
Student 4
Use examples as much * Covering journal Academic/schol
as you can. Each new entries arly journals. Reliable sources
concept should be
followed by an example. If
you're covering journal
entries, give them
examples of journal
entries and what they do.

xxxvi
Student 5
Very hard because there *Teachers who had Negative Effects Technical problems which
are some teachers who a bad connection encounter when doing online
had a bad connection classes
Student 6
it's okay because * Understand Acknowledgemen Appreciate and comprehend
somehow we understand something t
something in what we're *studying. Education
studying. Web-Based
Learning
Student 7 Using gadgets students can
They used an advance * Used an advance Connection enhance their skills when it
technologyand also they technology comes to web-based
used powerpoint to easily *Used PowerPoint to Electronic learning.
understand easily understand workspace
Students may be more
motivated and obtain better
results if they use
PowerPoint presentations.
Student 8
Despite the situation, * Teachers are still Instructors Teachers can still instill
teachers are still able to able to teach. value in students.
teach what they need to Developing student
teach and I am learning relationships
well
Student 9
The methods of teaching * Methods of Teaching Style Strategies for education.
in this new learning can teaching.
be difficult, especially * New learning can Negative Effect Some aspects of learning
when you're all alone and be difficult. may be different or difficult
you do not have anyone for you.
to ask questions, but
we're making it work.
Student 10
I think the methods of * Accounting CPA Respondents’ who taking up
teaching in this new students of Accountancy
learning for accounting * Kind of students are Management.
students is good but not getting left behind Online classes
enough, because there because they can't problems and
are many accounting understand what in solutions Adaptability, technological
students who's a slow the sites or even the concerns, distraction, and
video. computer knowledge are
learner. These kind of
some of the challenges
students are getting left
experienced by online
behind because they can't learners today
understand what in the
sites or even the video.

xxxvii
xxxviii