REPUBLIC CENTRAL COLLEGES
PRACTICAL RESEARCH 1
CHALLENGES AND
DIFFICULTIES OF GRADE 11
ABM STUDENTS IN TAKING
ACCOUNTING SUBJECT
PREPARED BY THE
GROUP 1 OF 11 ABM B MARCH 28, 2019
Background of the Study
We are aware that before you reach success, you must first
overcome the different challenges and difficulties that life will
offer. With the implementation of the K-12 program, students are
introduced with a new kind of system. The different tracks and
strands are presented, and under the Academic track the
Accountancy, Business and Management or ABM is marked as
one of the top choices of the students. The strand focuses on the
basic concepts of accounting and different business matters.
Knowing that handling a business and creating different financial
statements is not easy, it is just normal for students to experience
challenges and difficulties in taking the accounting subjects.
According to Vista College (2016) certain aspects of accounting
can be complex, and it ultimately requires hard work and studying
just like other college classes. MC Guigan N. (2017), suggested
that, accounting is sometimes externally imposed on students and
because of that they experience struggles in connecting with
accounting. Students tend to have difficulties with the abstract
nature of accounting because they only focus on the obvious
rather than the deeper parts of accounting. They are searching for
a relation between what is taught to them in their university
accounting education and their ‘personal’ contexts.
There are also lots of factors that could affect and harden the
tasks and the life of a student in taking accounting subject. The
researchers found out that many accounting students are
experiencing difficulties while studying because of the lack of
studies, the students will be given a chance to have their overview
of the ABM strand. This study aims to present not only the
challenges and difficulties of students but also the factors affecting
them.
According to Liu et.al (2011), people sometimes hold negative
stereotypes and view learning the accounting subject as simply a
memorization of rules rather than acquiring important conceptual
and analytical skills. But despite all of those an individual must
often struggle to overcome these negative opinions and
stereotypes to see high-quality careers and go on to become
professional accountants or business tycoons. Students need to
overcome all of those in order to see and experience the real
profession. Every student has the right to choose the path that
they want to take and with these kind of interest in the said
course, lack of focus, lack of connection and some of them are
working on other jobs unrelated to accounting that bombards them
with lots of responsibility during their term of studying.
Statement of the Problem
This study aims to present the different challenges and
difficulties of the Grade 11 ABM students in taking accounting
subject. The different struggles and challenges that they usually
encounter in taking the accounting subject will be presented as
well as the factors that affects the students in taking accounting
subject.
Research Questions
• What is/are the perceptions of the participants in the
accounting subject?
• What are the challenges and difficulties encountered by the
participants in taking accounting subject?
• What are the positive perceptions affecting the decisions of the
students in taking accounting subject?
• What are the negative perceptions affecting the decisions of
the students in taking accounting subject?
• What are the coping strategies of the participants in taking
accounting subjects?
Scope and Delimitation
The research data is based on the challenges and difficulties of the
Grade 11 ABM students taking the accounting subject. And this
research is aiming to give knowledge to the people in the field.
This study is limited to Grade 11 ABM students of Republic Central
Colleges. The researchers interviewed their participants through face
to face interview to collect data and to get their experiences in taking
the subject.
The researchers gathered and tried to understand the data for them
to identify the appropriate ones to be presented in the study. With the
limited participants, the researchers tried to be as open minded as
possible to create a plausible research. They tried to point out the
changes that happened in the accounting education due to the
emerging technologies and the changing society.
Research Design
In this study, the researchers used the phenomenological
type of research. According to Grand Canyon University (2018),
phenomenology was defined as a research tool based on the
academic disciplines of philosophy and psychology and has
become a widely accepted method that is used to describe how
human beings experience a certain phenomenon. It attempts to
set aside biases and preconceived assumptions about human
experiences, feelings and responses to a particular situation.
The researchers in this study are using this design to collect the
challenges and difficulties of the students in taking accounting
subject.
Participants and Sampling Technique
In this study, the researchers utilized the purposive sampling
technique in the selection of the participants from the ABM
students of the Republic Central Colleges. According to
Crossman (2017), purposive sample is a non-probability
sample that is selected based on characteristics of a population
and the objective of the study. Purposive sampling is also
known as judgmental, selective, or subjective sampling. In this
study, the researchers utilized the purposive sampling
technique in searching for the appropriate respondents who
have knowledge about our study.
Thank you
