CHAPTER 1

The Problem and Its Background

BACKGROUND OF THE STUDY

Accounting is often considered to be one of the most difficult college majors. Students

are required to take very rigorous courses in a number of different subjects. In addition, the core

coursework required in accounting can be daunting and takes much studying and preparation.

Students are required to take courses in Mathematics, Economics, Business, and, of course,

courses in accounting.

The study conducted by Duff, A. (2001) explores the relationships between 60 first-year

undergraduate accounting and business economics students' approaches to learning. It showed

that out of 60 first years students of Accountancy and Business Economics, most of the students

were ineffective learners where they had only 11.7% rate of progression in their scores. It shows

that first year students were having a hard time in taking up Accountancy.

A similar study in Philippines was conducted. According to the VarsitarianNews (2013), almost

half of the sophomore students in Accountancy failed their retention exams, following a stricter

screening process to improve the University of Sto. Tomas’s (UST) showing in the Certified

Public Accountant (CPA) Board exams. Out of 764 second-year students, 315 were removed

from the program. It shows that accountancy is never easy. Stricter policies and tight programs

were given by the top universities to ensure that the future CPA’s will be selected thoroughly.

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In lieu with this, Dean Minerva Cruz of College of Accountancy in UST said that the retention

exam will determine the students who really fit for the program. She also added that the course

has big demand but it does not mean that the students were really for it. The administration must

be selective thoroughly to bring out the best out of the students to be able to sustain the

performance of the school in CPA Board Exam.

According to Cortes, C. (2009), insufficient preparation is one of the factor in college

dropouts. She also added that transitioning from high school to college can be a rude awakening,

as studying, developing time management skills and prioritizing become far more critical. Some

students never find a balance between social life and studying.

On the other hand, there's an app for just about everything these days, and education is no

different. Technology can be of enormous help in teaching and learning and the use of

educational apps is changing the way students study around the world. It's the 21st century and

there is no reason to be afraid of including technology in our studying - used properly,

educational apps can significantly boost your productivity levels and your marks.

PBS Learning Media research (2013) that 74% of teachers surveyed responded that using

classroom technology motivates students to learn. Technology in the classroom allows students

to take greater control of their education because tools like tablets and laptops encourage

interactive, hands-on learning. Lippicott and Pergola (2009) agreed to this and state that, the

called game-based learning or “edutainment” as games capitalize on entertainment value of the

activity to support academic learning. The two added that game-based learning has enhanced

learning in areas such as accounting and financial education.

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 In line with this, the study aims to help students in the field of Accountancy to easily

understand and learn the basics of Accounting easily through the self-made educational game-

based application. It will increase their knowledge to learn and understand the subject. And

lastly, to improve their scores in Accountancy based on the self made assessment of their skills

and knowledge before and after using the app.

STATEMENT OF THE PROBLEM

This study entitled, Evaluation and Development of BAE (Basic Accountancy made

Easy) : An Accounting Education Game-based Application for Grade 11 ABM Students,

aims to develop an educational game-based application to improve the learning of the students.

Particularly it is designed to increase the knowledge and understanding of Grade 11 ABM

Students, Pamantasan ng Lungsod ng Valenzuela, the basic concepts and topics of Accountancy.

Specifically, this study wants to answer the following questions:

1. How will technology helps the students who are in Accountancy field

understand each topics and concepts easily?

2. What is the difference between the students’ score in the subject before and

after using the app?

3. What is the evaluation of Grade 11 ABM students and their teachers in

Accountancy in terms of the apps’: (1) usability, (2) accuracy of contents, and

(3) motivational aspect?

OBJECTIVE

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 General Objective: To develop an educational game-based application in learning and

understanding the basics of Accounting easily for Grade 11 ABM Students of Pamantasan ng

Lungsod ng Valenzuela.

Specific objectives:

a. To determine the technology helpfulness to the students, who are in

Accountancy field, to understand each topics and concepts easily.

b. To know the difference between the students’ score in the subject before

and after using the app.

c. To determine the evaluation of Grade 11 ABM students and their teachers

in Accountancy in terms of the apps’: (1) usability, (2) accuracy of

contents, and (3) motivational aspect.

THEORETICAL FRAMEWORK

Computer-aided Learning

(Harun and Tasir, 2005)

Assessment Survey

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 Computation and Analyzation

Educational Game-based

Application

Usability Accuracy

Evaluation

Fig 1. Theoretical framework for developing game-based application

According to Harun and Tasir (2005), Computer-aided Learning (CAL) is an electronic

learning that uses computer and software to form a self-instruction materials. These materials are

presented through the use of texts and other visual materials such as images, animation sound

and other digital motion files that gives more multimedia effect on learning certain task. This

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CAL will be used to provide a new learning system that transfer knowledge to learners through

the help the facilitation of multimedia process.

The researchers will seek or assess the need of using CAL in Grade 11 ABM Students.

Through the help of assessment forms that will be given to the respondents that focuses on the

knowledge and capabilities of students in CAL and the topics in basic Accountancy. The

assessment will determine whether the respondents will be needing the help and usage of CAL in

Accountancy.

The survey forms will be quantified through weighted mean as its statistical treatment.

The data formulated will be analyze and determine whether it is necessary to have CAL in

learning Accountancy. With that, the development of the Educational game-based application

will be done.

After the development of the game-app, the researchers will having an evaluation. The

evaluation will be used to determine the usability and accuracy of the game-app. The two aspects

will be use to know the perception of different group of people about the app. The evaluation

will be the basis whether the app is usable and accurate that can also help with the further

development and improvement of the app for the future use.

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CONCEPTUAL FRAMEWORK

INPUT PROCESS OUTPUT

Computer Aided Learning:

K-12 Fundamentals of Design and develop an Educational game-based
Accountancy, Business and educational game- based application
Management Curriculum application
for Grade 11
 Formulation of
 Topics questions, tests,
 Student’s Assessment and reviews Use and Evaluation
Survey and  Technical and of Students and
Teacher’s Interview graphical aspects Teachers
 Past Data

Improvement of
Student’s
Knowledge in
Accountancy

Fig 2. Conceptual framework using input-process-output model with regards to Computer Aided Learning

Figure 1 illustrates the conceptual framework of the study using the input-process-output

model. The key element of the framework is the context of use and evaluation of Computer

Aided Learning: Educational game-based application. The inputs of the study include a.) Topics

covered by the K 12 Fundamentals of Accountancy, Business and Management curriculum for

Grade 11, thus, different topics were identified using modules. b.) Student’s Assessment Survey

wherein it would determine the topic that is difficult for students and Teacher’s Interview to

identify and support the topics that will be covered by the game. C.) Past data, articles, journals

and researchers to support the claims and add information about the study. Considering these

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inputs, an educational game based application was designed and developed. As a result, Through the

use of Computer Aided Learning, the educational game-based application will be created. The

use and evaluation of students and teachers will be measured. The expected outcome through

Computer Aided Learning is the improvement of knowledge in accounting subject that will have

a direct impact on student’s academic performance.

SIGNIFICANCE OF THE STUDY

This study would potentially benefit the institution, individual, and group of people as

follows:

Students, particularly Accountancy, Business and Management Students, could use the

educational game application to have a greater understanding in the subject matter, thus,

improving their knowledge and skills in the fundamentals of accounting conveniently.

Teachers would benefit in a way that they could use the application to deliver learning

more efficiently and improving their teaching strategy. Thus, helping them to monitor their

student’s performance based on every lesson.

The institution itself could be a beneficiary from this study as it would implement the

educational game application in different subjects and courses to develop an effective

educational learning system. Moreover, the application would improve the academic structure

that would satisfy both students and teachers.

The government, as it will be more aware in the impacts of educational game based

application in education system and thus, probably, implement it on a local and nationwide basis.

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SCOPE AND DELIMITATION

The study will focus only in the development and evaluation of the educational game-

based application for Grade 11 ABM Students. The researchers will be conducting the study at

Pamantasan ng Lungsod ng Valenzuela. The subjects or respondents are the Grade 11 ABM

students of the university mentioned, who are currently taking Fundamentals of Accountancy,

Business, and Management subject specifically those who are having a hard time in

understanding the basics of Accountancy. The topics will focus only to the first quarter or

midterm topics discussed to thee Grade 11 Students.

The study will be limited only to the students who are having a hard time in coping with

the subject whereas an assessment will be done to determine the respondents. The study will not

cover other topics except for the topics that the students are having a difficulty with. The

research will be using self-made survey forms that will be used in evaluating the usability and

accuracy of the application. The researchers will also used weighted mean as its statistical

treatment.

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