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Student Competency in the Digital Shift: A 2023 Research Summary

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 learning and traditional learning approaches in accounting programs based on students' competence and academic performance. A questionnaire-based study was conducted using a descriptive-correlational research design. The results indicated that both approaches resulted in good academic performance, with traditional learning at 1.596 and distance learning at 1.52. Similarly, student competence was highly proficient for both approaches, with 3.9 and 3.84, respectively.

Statistical tests revealed a significant difference in academic performance between distance learning and traditional learning approaches. Furthermore, the distance learning approach showed a significant relationship between student competence and academic performance. The study concludes that the academic performance of students in the distance learning approach is significantly higher than that of students in the traditional learning approach. This is attributed to the time availability and flexible learning provided by the distance learning approach, which enables students to engage in learning fully.

The study suggests that student competence significantly impacts academic performance, indicating that higher competence increases the likelihood of receiving a high grade. As a recommendation, the study proposes the creation of a learning toolkit to enhance academic performance and student competence. Implementing such a toolkit would address the study's findings and recommendations, ultimately improving students' learning outcomes in accounting programs.

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

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.

Results and Discussion

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.

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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.


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