Student Competency in the Digital Shift: A 2023 Research Summary

19 Feb, 2026

Author’s Note: This post is a condensed, translated version of a group research project I co-authored in 2023 during my third year at the University of Nueva Caceres. As the original physical and digital records were largely lost, I have reformatted the study into this IMRaD summary to preserve the findings. While the foundational data was a group effort, the translation, IMRaD reformatting, and synthesis of results presented here are my own work.

Abstract

This study compares the effectiveness of distance and traditional learning in accounting programs based on student competence and academic performance. Using a descriptive-correlational design with 110 accounting students, the results showed that while both approaches yielded high proficiency, students in the distance learning approach achieved significantly higher academic performance (GWA). This was attributed to the flexibility and time availability inherent in remote learning.

Introduction

Education is a competitive field aiming for academic excellence to produce graduates excelling in various fields and industries. However, the pandemic in 2020 paved the way for the emergence of “distance learning.” It allowed students to explore lifelong learning and develop essential skills that came with flexibility to their environment. Shifting from the traditional approach to online learning significantly impacted the students’ independent learning and comprehension. The Philippines implemented two modes of distance learning: online lessons requiring internet access and module-based learning, primarily used in public schools. The University of Nueva Caceres (UNC), situated in the Bicol Region, adopted distance learning through Zoom or Google Meetings; however, connectivity issues affected not only the students’ learning and academic performances. This study aims to determine the effectiveness of traditional and distance learning approaches during the transition. It will tackle students’ competencies under the two approaches and their relationship and effect on their academic performances.

Frameworks

• Theoretical Framework: Grounded in John Dewey’s Theory (learning through environment), Bandura’s Social Learning Theory (social interaction and modeling), Active Listening Theory, and Connectivism Learning Theory (learning as a network phenomenon influenced by digital socialization).
• Conceptual Framework: The research tracked Student Competence (Independent Variable) via Learning Attitude (Self-initiation, Engagement, Motivation, Mindset, Willingness) and Computer Literacy (Basic to Advanced). These were tested against Academic Performance (Dependent Variable), measured by General Weighted Average (GWA).

Related Literature & Studies (Condensed)

Distance learning, while popularized by the pandemic, dates back to the 19th-century postal services. Modern research (Sadeghi, 2019) suggests it offers efficiency through digital resources, though it lacks genuine face-to-face interaction (Hamdan & Amorri, 2022). For accounting students, quantitative and analytical reasoning skills are essential (Faizah et al., 2020), and traditional methods often favor lecture formats and small group discussions (Velasco, 2019). However, computer literacy is now non-negotiable; digital skills in word processing and spreadsheets are directly linked to better academic performance (Adeoluwa et al., 2021).

Methodology

We utilized a Descriptive-Correlational design, combining qualitative and quantitative data.

• Respondents: 110 second and fourth-year BS Accountancy and Financial Management students.
• Sampling: Stratified random sampling using Yamane’s Formula (5% margin of error).
• Tools: Survey questionnaires analyzed via T-Tests (for differences) and Pearson’s r (for relationships).

Results and Discussion

• Academic Performance: In the distance learning approach, 52% of students achieved a GWA of 1.25–1.49, compared to only 30% in traditional learning. Statistical analysis (Computed T-value 2.089 > Critical 1.98) confirmed a significant difference, indicating that distance learners performed better. This is attributed to adaptability and the ability to leverage digital tools for flexible schedules.
• Competence Levels: Both groups manifested high competency (Traditional: 3.9, Distance: 3.84). The highest-ranking parameter for both was "Mindset" (3.70 and 3.65), while the lowest was "Self-Initiation" (3.49 and 3.31). This suggests that while students have the drive to succeed, they struggle with starting tasks independently without classroom structure.
• Relationship (Correlation):
  • Traditional: No significant relationship was found between Learning Attitude and Performance, but Computer Literacy (Basic to Advanced) showed a significant link.
  • Distance: A significant relationship was found between academic performance and specific traits: Passion/Motivation, Willingness, and Basic/Intermediate Computer Literacy.

Conclusion and Recommendations

Conclusions

1. Intrinsic Motivation is Key: Students sustain the drive to balance major and minor subjects primarily through internal motivation, which was more evident in distance learning.
2. Environmental Adaptability: Learning approach does not dictate competence. Students are capable enough to adapt to their environment to produce high-level achievements regardless of the "classroom" setting.
3. Holistic Factors: Competency is not the sole factor; family background, school conditions, and professor involvement remain crucial.
4. Proportional Relationship: Higher student competence directly correlates with higher academic performance.

Recommendations

• For Students: Maintain a "learning journal" with lecture summaries and solutions to sustain experience. Build foundational theoretical knowledge before tackling complex practice problems.
• For Instructors: Prioritize flexible learning schedules and provide a wide range of verified online materials. Incorporate digital socialization to bridge the gap left by the lack of physical peer interaction.
• For Institutions: Offer "Blended Learning" strategies that combine the strengths of both worlds, focusing on student adaptability.
• The BSA Toolkit: Students should utilize the proposed Boost Student’s Ability (BSA) Toolkit (Assess, Plan, Act, Evaluate, Sustain) to track progress and establish routines for long-term success.

License & Attribution

This post is a derivative work by [A. PC.], licensed under CC BY-NC-ND 4.0.

Original Credits: Based on the 2023 research project "Distance and Traditional Learning Approach: Accounting Students' Competency and Academic Performance" by Abad, M. J. L., Albao, P. C. I., Alibanto, S. F., Delos Santos, I. F. L., Morata, A. F. A., and Toledo, A. B.

Note: Tables and raw data have been redacted for brevity; analysis has been consolidated for a blog format.

You may reach out to by the way, you saved me. if you wish to talk more about it or have concerns you'd like to raise.

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