1

CHAPTER I

THE PROBLEM AND ITS BACKGROUND

This chapter includes the introduction, statement of the problem,

significance of the study and the scope and delimitation.

INTRODUCTION

Accountancy is a known profession that never lessens in demand.

Having this kind of profession is very great since it is applicable in any

field of business. Many practical studies have been made to investigate

questions concerning the common difficulties of the ABM students. A

lot of people face different adversities. This is the reason why there

are organizations and institutions that offers help for those who are in

need, particularly for students. Especially for those who are

experiencing difficulties in accounting. Though, they are also given

some guidance through mentoring programs.

The researchers conducted their study inside the school campus of

Cebu City Don Carlos A. Gothong Memorial National High School. The

school offers two tracks namely the Academic and Non-academic

tracks.

Accounting students tend to expect that the accounting subject is

very difficult. As what Tailab (2012) stated, “Lecturers noticed that

these accounting students tend to have a negative attitude at the very

 2

beginning and assume that accounting is an extremely difficult

subject.” Various studies have been conducted to address several

aspects concerning the introductory of accounting courses.

Based on the study of Beets and Lobingier (2001) they said that

the effect of instructional media and materials techniques such as

chalkboard, overhead projector, and computer-projected software on

the have no impact on the performance of students. They have found

no evidence of overall differences in students’ learning using the three

techniques that was mentioned above. Young (2004) also reported

that the utilization of PowerPoint slides a lecturer made attendance

suffer.

However, Shahid (2008) indicated that students have a

significant understanding when a lecturer uses a PowerPoint section of

an Accounting Principles II despite the fact that they stated no

important variations on entertainment among PowerPoint and

traditional way of presenting of the course. Further studies showed

that utilizing both pre- and post lecture quizzes can lead to improve

students’ preparation, increase students’ participation during class

discussion, and obvious enhancement of students’ in their academic

performance on Intermediate Accounting II subsequent examination

(Brink, 2013).
 3

Most of the ABM students are very well known for being stressed

out because of the accounting subject for they always have a hard

time on understanding the subject unlike any other sucjects. The

researchers wanted to know how these ABM students tend to cope up

with their stress on this matter. The overall purpose of this study is to

determine the coping mechanisms of the grade 12 ABM students and

also to help them more on coping up with their problems in this

subject matter.
 4

STATEMENT OF THE PROBLEM

This study aims to determine the coping mechanism applied by the

Senior High School students in Accounting at CCDCAGMNHS school

year 2019-2020.

1. What is the demographic profile of the respondents in terms of

the following:

1.1 sex and

1.2 age?

2. What are the common stress management mechanism of Senior

High School ABM students:

2.1 interacting with People,

2.2 nature,

2.3 music, and

2.4 time management?

3. Correlation between the Age and Coping Mechanisms of the

students?
 5

Significance of the Study

It highlights the strategic role of teachers and their contribution to

competitive advantage among students and the result of the study

would be helpful to the following:

School Administrators. For signing the approval sheet and to

conduct our study.

Mentors/Teachers. The result of the study will help the

teachers/mentors give encouragement to other incoming Senior

High School students and can have some ideas on how to train or

educate other students.

Parents. The result of the study will help the parents of the

respondents feel better that the said program can help their

children in order for them to be more comfortable knowing that

their children can address the difficulties in College life.

Future Researchers. The findings of the study would be their

referrals on their study.

 6

Scope and Delimitation

This study is focused on the coping mechanisms of senior high

school students. The main target of this research is the Senior High

School Students of Cebu City Don Carlos A. Gothong Memorial National

High School in the academic track ABM (Accountancy Business

Management).

The locale of the study was Cebu City Don Carlos A. Gothong

Memorial National High School. This study covered one semester of

the school year 2019-2020. The respondents were grade 12 students

under ABM strand.

The study was delimited to Grade 12 ABM Students because they

have enough knowledge about the accounting subject.

 7

Chapter II

This chapter includes the review of related literature, conceptual

framework and definition of terms.

REVIEW OF RELATED LITERATURE

The Accountancy, Business and Management (ABM) strand

focuses on the basic concepts of financial management, business

management and all other things that are related in analyzing and to

have a critical thinking in terms of solving accounting problems. ABM

will lead the students in career of managements such as sales

manager, marketing director, bookkeeper and a lot more. ABM strand

has different major subjects and one of it is accounting. According to

Garkaz in (2010) that the previous researchers said that one of the

students’ difficulty is the inability of prior knowledge in accounting.

Some ABM students do not have the prior knowledge regarding the

strand and its major subjects which results on having a hard time

understanding such problems.

As discovered, the ABM students were having a perception that

Accounting is “the most difficult subject”. However, in the study of

Atieh (2013) she stated that students tend to have negative point of

view and perception towards accounting. This will result to their lack of

interest in learning and analyzing the subject matter. In addition,

 8

Mohamed M. Tailab (2013) emphasizes that a lot of sources said that

some of the causes of the lack of interest are the lack of teaching

assistants, computer facilities, irrelevant textbook or exams and also

the lack of proficiency in English. No doubt, the poor performance of

students in accounting would be visible due to the poor method of

teaching the subject. (Oloidi, 2003).

There are a lot of coping mechanisms that are made or

discovered by different researchers, one of those were made by

Carolyn (2010) which states that having a healthy lifestyle is one of

the students’ strategy to be academically active especially in

accounting because this subject is time consuming that requires a lot

of analysis that would affect the students’ physical and mental health.

Additionally, Cheng and Cheung in (2005) states that most of the ABM

students’ coping mechanisms were to exercise regularly, to practice

the relaxation, also to have good time management. Larry in (2015)

established that reading textbook are great source of studying

accounting in which it could be a great help to understand the words

or terms being used in this subject. The study of Nonis and Hudson

(2010) stated that students in accounting must have an enough time

in visiting libraries and do some advance reading so that it would be

easy for them to answer or search for a better way to understand

accounting well in solving problems, cycle and processes. Teachers

 9

would propose a problem-based learning for students’ critical thinking

be developed (Yang 2012).

People who live in a contented life are better equipped with the

trials and obstacle that comes in their way. They treat challenges in

both business and personal life as opportunities that help them aspire

and accomplish their task (Mercado et al. 2016). Studying accounting

is essential especially for ABM students, not just for the sake of

passing the subject but also to gain more knowledge for their futures

wealth. If the students are not yet satisfied with their efforts, they

might choose a different track to learn to be able to obtain a better

result in their studies (Mendoza, Masangcay, Batalla, Bacay &

Lagudaor 2016). In addition, Laguador and De Castro (2014) stated

that student at a higher level also seek for perfection that satisfies

their self esteem and develop them with all of their capabilities to have

an effective educational personality. Pursuing professional courses

such as accounting is definitely a huge provocation. It requires critical

thinking and analyzing different strategies in order to excel in their

favored course.

Everyone’s experiences are distinctive, all of us encounter

different problems in our everyday life so as accounting students. In

opposition, Laguador (2013) considered some personal factors such as

self-confidence, lack of adequate effort, carelessness, lack of ability to

 10

competent, homesickness, falling in love easily, inability to be become

well planned and organized, being addicted to drinking, smoking

cigarettes that affects the students’ ability to achieve what they

wanted to achieve.
 11

Conceptual Framework

Stress

Interacting Time
with people management
Nature Music

Respondents

Figure 1: The Schematic Diagram of the Conceptual Framework of the

Study

This framework represents the direction of the study. Since the

researchers are focusing on the coping mechanism of the grade 12

ABM students they sought to find theories that show the connection

between interacting with people, nature, and music and time

management.
 12

Definition of Terms

Accounting- It is the subject that most ABM students are having

difficulties with.

Coping Mechanisms- These are ways that the students should

possess to be academically successful in accounting.

Interacting with people- It is to communicate with or to react with

one another.

Nature- It is the phenomena of the physical world collectively,

including plants, animals, the landscape and other features and

products of the earth, as opposed to humans or human creation.

Stress- It is experienced demands are placed on someone who finds

it hard to comply with these demands.

Time management- It is to make use of time effectively.

 13

CHAPTER III

RESEARCH METHODOLOGY

This chapter presents the research methodologies used in the

study. This includes the research design, research respondents,

research instrument, research environment, data gathering procedure

and the statistical treatment of data.

Research Design

This uses a descriptive type of research design. The research

findings will be described and interpreted base on the information and

data being gathered. This study also uses random sampling in

identifying the respondents. This study is more on describing and

interpreting idea and information about the coping mechanism used by

Grade 12 ABM students in Accounting.

Research Respondents

The respondents involve in the study are the students in the Grade

12 specifically the ABM students of Cebu City Don Carlos A Gothong

Memorial National High School. The researchers used Slovin’s formula

in getting the research respondents. The total target population is 76

in ABM and the representative sample size is 64.

 14

Research Instrument

For this study, questionnaires will be used to accomplish the

target research result for coping mechanism used by Grade 12 ABM

students in Accounting. The questionnaire will be used to attain the

objectives of the study and determine the coping mechanism of

students in Accounting.

Research Environment

The locale of the study is a public secondary school in the Cebu

City. This research was conducted at Cebu City Don Carlos A Gothong

Memorial National High School, C.Padilla St. Cebu City. This research

was conducted in the academic year 2019-2020.

Figure 2: Location Map of the Research Environment

 15

Data Gathering Procedure

The researchers submitted a letter of approval to the principal to

their study. The researchers seek for a questionnaire that could relate

to their study. Was able to find one and replicated. The researchers

personally conducted their survey to Grade 12 ABM students in

Gothong Memorial National High School who acted as the respondents

of their study. The questionnaire about coping mechanism used by

grade 12 ABM students in accounting were determined by the

respondents by filling in the profiling information required and putting

a check mark in the appropriate box that corresponds to their answer.

Statistical Treatment

The gathered data are grouped accordingly and carefully organize.

Frequency, percentage and ranking are reflected in all tables.

The researchers used this statistical treatment to process the data:

1. Frequency and Percentage Distribution

𝑓
P= x 100
𝑛

Wherein:

P= percentage

f= number of respondents answers

n= total number of respondents

 16

2. Weighted Mean

It is use to determine the indicators under stress coping

mechanisms of Grade 12 ABM students.

∑x
X= 𝑛

Wherein:

∑ x = sum of the quantitative variables

N= total samples size

3. Point Likert Scale

Respondents were given a chance to rate each statement in the

questionnaire. There answers were given a corresponding

number as follows.

Scale VERBAL
Mean
Value INTERPRETATION

3.26 4.00
4 Strongly Agree

2.51 - 3.25
3 Agree

1.76 - 2.5 2 Disagree

1 - 1.75 1 Strongly Disagree

 17

Chapter IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

This chapter describes the analysis of data followed by a

discussion of the research findings. The findings relate to the research

questions that guided the study. Data were analyzed to identify,

describe and explore the coping mechanism used by Senior High

School students in Accounting.

Table 1.Demographic Profile of ABM Students

Sex Age

CATEGORIES FREQUENCY PERCENTAGE CATEGORIES FREQUENCY PERCENTAGE

Male 13 20.31 16-17 55 85.94

Female 51 79.69 18-19 9 14.06

TOTAL 64 100 TOTAL 64 100

Table 1 indicates the demographic profile of the respondents as

to their sex and age. From the sixty-four (64) ABM students, thirteen

(13) or 20.31% were males while fifty-one (51) or 79.69% were

females. It was further shown that fifty-five (55) or 85.94% of the

 18

respondents were aging 16-17 years old while nine (9) or 14.o6% of

the respondents were aging 18-19 years old.

This shows that most of the respondents were females and were

mostly aged from 16 to 17 years old.

The ABM students are mostly females because they tend to

dream to become accountants in the near future. They are motivated

by the reason that the demand of the job is very high.

 19

Table 2.1 Interacting with People Indicator

WEIGHTED VERBAL
STATEMENTS MEAN INTERPRETATION

Consultation with the accounting 3.20 Agree

teacher/s.

Studying with friends. 3.08 Agree

AVERAGE WEIGHTED MEAN 3.14 Agree

Table 2.1 shows the interaction of the respondents to other

people to cope up with their stress. Socialization, or enjoying other

people’s company and maintaining a sense of connectedness to others,

is an important component of stress reduction in accounting.

Students who tend to ask questions during the discussion of the

accounting subject have promoted interaction with other people and

consultation with the accounting teacher makes them more

comfortable with the subject with a weighted mean of 3.20,

respectively. These reflected an “agree” decision on the respondents

since research shows that interacting like asking questions during

discussions boosts feelings of well-being about the accountancy

subject.
 20

Having someone to study with also helps lessen the burden of

having a hard time on the subject as studying with friends can help

you enjoy the subject more and it has a weighted mean of 3.08 and

has a verbal interpretation of “agree”.

 21

Table 2.2 Nature Indicator

WEIGHTED VERBAL
STATEMENTS MEAN INTERPRETATION

I go to relaxing places to study.

Strongly
(i. e, park, library, home and 3.36
Agree
etc...)

Nature study makes Accounting 3.08 Agree

interesting.

AVERAGE WEIGHTED MEAN 3.22 Agree

Table 2.2 shows the coping mechanisms of the grade 12

students in terms of nature. A contact with nature can enhance

creativity, bolster mood, lower stress, and improve mental acuity,

well-being and productivity. Going to relaxing places and having

nature as a component in making accounting interesting has a

weighted mean of 3.36 and 3.08, respectively and has a verbal

interpretation of “strongly agree” and “agree”.

According to a series of studies, time spent in nature connects us

to each other and the larger world. Research from the University of

Illinois suggests that residents in Chicago public housing who had

trees and green space around their building reported knowing more

people, having stronger feelings of unity with neighbour, being more

concerned with helping and supporting each other and having stronger

feelings of belonging than tenants in buildings without trees.

 22

Table 2.3 Music Indicator

WEIGHTED VERBAL
STATEMENTS MEAN INTERPRETATION

I listen to music while studying. 2.81 Agree

Music helps me to understand

easily about Accounting. 2.55 Agree

AVERAGE WEIGHTED MEAN 2.68 Agree

Table 2.3 signifies the coping mechanism of the grade 12

students in terms of music.

The use of music to cope up with stress in the accounting subject

is an example of emotion focused, adaptive coping strategy. Study

shows that students have always preferred to listen to music while

studying because it makes them relaxed and it has a weighted mean

of 2.81, respectively and has a verbal interpretation of “agree”.

It has been generally accepted that both listening to music and

studying have various positive effects on the mood and mental health

of a person. Listening to music can help a person understand properly

what they are studying with a weighted mean of 2.55 and a verbal

interpretation of “agree”. Listening to music aids relaxation and

increase the efficiency of brain processing.

 23

Table 2.4 Time Management Indicator

WEIGHTED VERBAL
STATEMENTS MEAN INTERPRETATION
I read my lessons in advance. 2.28 Disagree
I take down notes, making outlines
and practices analyzation in some 2.77 Agree
transactions.
AVERAGE WEIGHTED MEAN 2.52 Agree

Table 2.4 shows the coping mechanisms of the grade 12

students in terms of time management. Students use their free time

wisely by taking down notes and using their free time by practicing

their analyzation skills in the accounting problems that they encounter

in the subject with a weighted mean of 2.77, respectively and a verbal

interpretation of “agree”. Some of the students do not study their

lesson in advance and has a verbal interpretation of “disagree”

because they prefer to sleep during their free time instead of studying

with a weighted mean of 2.28.

A study of time among Malaysian youths as it relates to school

achievement, particularly one that differentiates between school-

related activities impact the performance of youths in school. Such

insights may be useful to educational policy-makers, school

administrators, teachers, civic groups, parents and adolescents

concerned with optimizing their time in studying.

 24

Table 3: Ranking of Indicators

WEIGHTED VERBAL
INDICATORS RANK
MEAN INTERPRETATION
Interacting with people 3.14 2nd Agree
Nature 3.24 1st
Agree
Music 2.68 3rd Agree
Time Management 2.52 4th Agree
Average Mean 2.89 Agree

Table 3 shows the ranking of the four indicators. It further shows

that the average weighted mean of the ranking of the different

indicators is 2.89 with a verbal interpretation of “agree”. Nature

ranked first (1st), got the highest weighted mean of 3.24 since most

students are preferably comfortable with going into the nature because

it calms them to see wonderful sceneries while studying accounting.

Followed by, the interaction with people, being ranked second

(2nd) which got a weighted mean of 3.14 and a verbal interpretation of

“agree”. Music indicator being ranked third (3rd) and got a weighted

mean of 2.68 and a verbal interpretation of agree. Time management

ranked fourth (4th) with a weighted mean of 2.52 and a verbal

interpretation of “agree”.

Therefore the highest coping mechanism used by the respondents

is the nature as an indicator while the least coping mechanism that the

respondents used is time management.

 25

Table 4: Correlation between Age and Coping mechanisms of

the Students

Variables N Mean SD Computer r Description

Indicator 64 2.90 0.34

Low
0.27 correlation
Age 64 17.63 0.72

Legend:
0.0 No correlation ±0.61 - ±0.80 high
±0.01 - ±0.20 negligible ±0.81 - ±0.99 very high
±0.21 - ±0.40 low / sight 1.00 Perfect
±0.41 - ±0.60 marked / correlation
substantial

Table 5 shows the correlation between age and coping

mechanisms of the students in the accounting subject. It further shows

that it has a low correlation between the age of the students and the

coping mechanisms used. By using the Pearson’s R formula the

computed value was 0.27. the correlation between age and coping

mechanisms of the students in the accounting subject. It further shows

that it has a low correlation between the age of the students and the

coping mechanisms used

It further explain that age and maturity may greatly affect type

of students stress. Globally, researchers agree that the transition from

high school to tetiary education is quite stressful (Rajasekar, 2013).

 26

Where according to Wade et al. (2011) found that age and matury

tend to lessen social anxiety, a major stressor for young, incoming

university students (Arnett, 2016). Alternatively, Thawabieh and Qaisy

(2012) stated that more mature students may have different kinds of

stressor in life and has different way how to manage and make do with

it. Additionally, the age of the student does matter on how they

manage their stress, because the level of maturity comes with a new

level of stress.
 27

CHAPTER V

SUMMARY OF FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

This chapter summarizes the statement of the problems and the

findings of the study. Through the findings, conclusions and

recommendations were made.

Summary

This study aims to determine the coping mechanism used by

the Senior High School students in Accounting in CCDCAGMNHS. Also,

this study wants to help the students that are taking up

ACCOUNTANCY, BUSINESS, and MANAGEMENT (ABM)

1. What is the demographic profile of the respondents in terms of

the following:

1.1 sex; and

1.2 age?

2. What is the most common stress mechanism of Senior High

School ABM students:

2.1 interacting with People;

2.2 nature;

2.3 music; and

2.4 time management?

 28

3. Correlation between Age and Coping mechanisms of the

Students?

The study had a population of 64 Grade 12 ABM students of

Cebu City Don Carlos Memorial National High School who uses

coping mechanisms in accounting.

The respondents of the study belongs to Grade 12 ABM students.

The instrument that was used by the researchers was replicated,

related about the stress management used by the Grade 12 Students

in Accounting; the results of which were analyzed.

Findings

Based on the result of the data that was gathered and the

statistical treatment of the data, the following findings were obtained:

1. From the sixty-four (64) ABM students, thirteen (13) or 20.31%

were males while fifty-one (51) or 79.69% were females. It was

further shown that fifty-five (55) or 85.94% of the respondents

were aging 16-17 years old while nine (9) or 14.06% of the

respondents were aging 18-19 years old. This shows that most

of the respondents were

Females and were mostly aged from 16 to 17 years old.

2. Students who tend to ask questions during the discussion of the

accounting subject have promoted interaction with other people

 29

and consultation with the accounting teacher makes them more

comfortable with the subject with a weighted mean of 3.20 and

3.08, respectively. These reflected an agree decision on the

respondents since research shows that interacting like asking

questions during discussions boosts feelings of well-being about

the accountancy subject.

Having someone to study with also helps lessen the

burden of having a hard time on the subject as studying with

friends can help you enjoy the subject more and it has a

weighted mean of 3.06. Socialization or enjoying other people’s

company and maintaining a sense of connectedness to others is

an important component in making a comfortable approach to

the subject.

3. The respondents considered that going to relaxing places and

having nature as a component in making accounting interesting

has a weighted mean of 3.36 and 3.11, respectively and has a

verbal interpretation of strongly agree and agree.

4. The use of music to cope up with stress in the accounting subject

is an example of emotion focused, adaptive coping strategy. The

findings of the study shows that students have always preferred

to listen to music while studying because it makes them relaxed

 30

and it has a weighted mean of 2.81, respectively and has a

verbal interpretation of agree.

It has been generally accepted that both listening to music and

studying have various positive effects on the mood and mental

health of a person. Listening to music can help a person

understand properly what they are studying with a weighted

mean of 2.55 and a verbal interpretation of agree. Listening to

music aids relaxation and increase the efficiency of brain

processing.

5. According to the respondents, they use their free time wisely by

taking down notes and using their free time by practicing their

analytical skills in the accounting problems that they encounter

in the subject with a weighted mean of 2.77, respectively and a

verbal interpretation of agree. Some of the students do not

study their lesson in advance and has a verbal interpretation of

disagree because they prefer to sleep during their free time

instead of studying with a weighted mean of 2.28.

6. The findings further shows that the average weighted mean of

the ranking of the different indicators is 2.89 with an

interpretation of agree. Nature ranked first (1st), got the highest

weighted mean of 3.24 since most students are preferably

comfortable with going into the nature because it calms them to

 31

see wonderful sceneries while studying accounting. Followed by

interacting with people, being ranked second (2nd) which got a

weighted mean of 3.13 and a verbal interpretation of agree.

Music indicator being ranked third (3rd) and got a weighted mean

of 2.68 and a verbal interpretation of agree. Time management

ranked fourth (4th) with a weighted mean of 2.53 and a verbal

interpretation of agree.

7. The correlation between age and coping mechanisms of the

students in the accounting subject. It further shows that it has a

low correlation between the age of the students and the coping

mechanisms used. Furthermore, the age of the student does

matter on how they manage their stress, because the level of

maturity comes with a new level of stress.

 32

Conclusions

The researchers conclude that students in Grade 12 ABM strand

the females out numbered the males and the majority of them ages

from 16 to 17 years old. Students tend to have a better

understanding to study with someone else. It lessens the burden of

having a hard time on the subject as studying with friends can help

you enjoy the subject. The researchers also conclude that going to

relaxing places could relax their minds and make accounting more

interesting. Students prefer listening music while studying because

it lets them think straight. Most of the students use their free time

wisely by taking down notes and practicing their analyzing skills in

accounting. The respondents indicated that they prefer going to the

nature because it calms them to see wonderful sceneries while

studying accounting. The correlation between the age of the

students and the coping mechanisms used was low or the age of

the student matters on how they manage their stress, because the

level of maturity comes with a new level of stress.

 33

Recommendation

Coping mechanisms helps an individual overcome their

difficulties in a particular field in life. Based on the findings of the

study, the researchers further recommend that being with nature

can help an individual enjoy accounting more. Consultations for

Accounting problems, asking questions throughout discussion to

promote interaction and teaching aids like visual aids, accounting

books, and journals should be used by Accounting educators to

manage effective teaching and learning of Accounting in Secondary

Schools. Furthermore, students should at least take a break and go

for a walk or go some relaxing places so they can enjoy a peaceful

time while enhancing their ability in answering accounting

problems.

Students should make use of their free time wisely. They can

also take down notes, make outlines and practices analyzation in

some accounting problems and read their lessons in advance so

they will no longer have trouble in studying their lessons again if

they have a test. Lastly, listening to music can calm you down,

leading to more conscientious studying, elevating your mode,

motivating you to stay focused and studying for longer periods of

time. So if you like to listen to music while you study, choosing the

right type can be vital to your overall productivity level.

 34

References

Atieh. (2013). Gender roles and coping with work stress.

Baddley. (2013). Teachers’ and Students’ Music Preferences for

Secondary School Music Lessons: Reasons and Implications.

Brink, H. (2012). Relationships among career and life stress, negative

career thought, and career decision state: A cognitive information
processing perspective.

Cantor. (2014). BRAIN, MUSIC, AND SOUND RESEARCH CENTER:

Study of Music and the Mind Hits Note is Montreal.

Carolyn. (2010). Programme-related stressors among part-time

undergraduate nursing students.

Castro, R. (2014). A study on coping patterns of junior college

students.

Cheng and Cheung. (2005). Cognitive processes underlying coping

flexibility: Differentiation and integration.

Ezeagba. (2014). Explaining the mediating role of service quality

between quality management enablers and students’ satisfaction in
higher education institutes: the perception of managers.

Furnham, A. (2016). Music while work; the differential distraction of

background music on the cognitive test performance of introverts and
extraverts.

Larry. (2015). Flexibility and negative affect: Examining the

associations of explanatory flexibility and coping flexibility to each
other and to depression and anxiety.
 35

Lobingier, S. (2015). Factors Influencing Success in First-year

Accounting as a South African University: A Comparison between
Lectures’ Assumptions and Students’ Perceptions.

Mendoza, Masangcay, Batalla, Bacay, & Laguador. (2016). Study on

the relationship of life events, coping styles and negative emotion
among college students.

Nonis, & Hudson. (2010). A perceived stress mediating model study

about problem-focused styles of coping in university students affect
mental health.

Ogilby, P. (2012). The Effect of Entry Grades on Academic

Performance of University Accounting Students: A case of
undergraduates on Central University College.

Oliodi. (2003). Surfing to singing. School leader is battle stresses at

work.

Persaud, N., & Persaud, I. (2016). The Relationship between Socio-

Demographics and Stress Levels, Stressors, and Coping Mechanisms
among Undergraduate Students at a University in Barbados.
International Journal of Higher Education, 5(1), 11-27.

Shahid, A. (2013). The Effect of Secondary Accounting Study on

University Accounting Performance.

Tailab, M. (2013). Difficulties of Academic Achievement in Principles of

Accounting Course from the Students’ Perspective: Evidence from
Libya.

Tsai, C.-C. (2011). Exploring In-service Preschool Teachers’

Conceptions of and Approaches to Online Education.
 36

Yang. (2012). The role of coping responses and social resources in

attenuating the stress of life events.

Young, B. (2014). Institutional Factors Influencing the Academic

Performance of Students in Principles of Accounting.
 37

Appendices
 38

APPENDIX A
Republic of the Philippines

Department of Education
Region VII, Central Visayas
DIVISION OF CEBU CITY
CEBU CITY DON CARLOS A. GOTHONG MEMORIAL NATIONAL HIGH
SCHOOL
C. Padilla St., Cebu City

September, 2019
ALICE S. GANAR
Principal II, CCDCAGMNHS
C. Padilla Street, Cebu City

Madame:

Christian greetings!

The undersigned has come up with a research concept entitled, COPING

MECHANISMS USED BY GRADE 12 ABM STUDENTS IN ACCOUNTING.

In this connection, the research would like to request permission to conduct a

quantitative study with the students from August to September 2019
respectively.

Your favorable consideration and approval will be highly appreciated.

Very respectfully yours,

BARAYA, ALDREX
REDONA, RYAN KHEN
MACAN, FRENZY JEAN
YBANEZ, ZASHE MEA
YOCTE, MA. LOURDES

Noted by:

YOLANDA R. CASAS
Research Teacher

Approved by:

ALICE S. GANAR
Principal II
 39

APPENDIX B
Research Instrument
Name: Age:
Sex:
Directions: Understand each statement well and indicate your
response by checking the appropriate column. SD for Strongly
Disagree, D for disagree, A for Agree, SA for Strongly Agree.
I. Interacting with People
STATEMENT SD D A SA
Asking questions throughout
discussion to promote student
interaction.
Consultation with the accounting
teacher /s.
Studying with friends.
II. Nature
STATEMENT SD D A SA
I go to relaxing places to study.

Nature study makes Accounting

interesting.

III. Music
STATEMENT SD D A SA
I listen to music while studying.
I prefer to study while listening to
music.
Music helps me to understand easily
about Accounting.
IV. Time Management
STATEMENT SD D A SA
I make use of my free time wisely.
I read my lessons in advance.
I take down notes, making outlines
and practices analyzation in some
transactions.
 40

CURRICULUM VITAE

ALDREX A. BARAYA

32-E SPOLARIUM STREET, CEBU CITY

E-mail Address: aldrexfinest@gmail.com

Contact Number: 09995591412

__________________________________________________

PERSONAL INFORMATION

Name: Aldrex A. Baraya

Age: 19 years old

Sex: Male

Status: Single

Mother: Gemma Baraya

__________________________________________________

ACADEMIC BACKGROUND

SENIOR HIGH SCHOOL: Accounting Business and Management

(ABM) Strand

Cebu City Don Carlos A. Gothong Memorial

National
High School
C. Padilla St., Cebu City
Grade 11 (S.Y: 2018-2019)
 41

JUNIOR HIGH SCHOOL: Abellana National High School

Osmeña Blvd. Cebu City

SY: 2012-2014

Cebu City Don Carlos A. Gothong Memorial

National

HighSchool

C. Padilla St., Cebu City

SY: 2014-2018

ELEMENTARY: San Nicolas Elementary School

Carlock St., Cebu City

March 2012
 42

CURRICULUM VITAE

FRENZY JEAN MACAN

INAYAWAN CEBU CITY

Email Address: frenzyjean18@gmail.com

Contact Number: 09672002435

__________________________________________________

PERSONAL INFORMATION

Name: Frenzy Jean Macan

Age: 18 years old

Sex: Female

Status: Single

Father: Jeffrey C. Encorporado

Mother: Jeanette M. Encorporado

__________________________________________________

ACADEMIC BACKGROUND
SENIOR HIGH SCHOOL: Accounting Business and Management
(ABM)
Strand
Cebu City Don Carlos A. Gothong
Memorial
National High School
C. Padilla St., Cebu City
Grade 12 (S.Y: 2019-2020)
 43

JUNIOR HIGH SCHOOL: Cebu City Don Carlos A. Gothong

Memorial
National High School
C. Padilla St., Cebu City
March 2018

ELEMENTARY: Inayawan Elementary School

F. Jaca St., Cebu City

March 2014

__________________________________________________

OUTSTANDING ACHIEVEMENTS

o With Honors, Grade 10 School Year

2017-2018
o With High Honors, First Semester Grade
11 School Year 2018-2019
o With Honors, Second Semester Grade 11
School Year 2018-2019
 44

CURRICULUM VITAE

ZASHE MEA YBAÑEZ

ALUMNOS SEA SIDE BASAK SAN NICOLAS, CEBU CITY

E-mail Address: yzashemea@gmail.com

Contact Number: 09227495565

PERSONAL INFORMATION

Name: Zashe Mea Ybañez

Age: 17 years old

Sex: Female

Status: Single

Mother: Leah Ybañez

ACADEMIC BACKGROUND
 45

SENIOR HIGH SCHOOL: Accountancy, Business and Management

(ABM) Strand

Cebu City Don Carlos A. Gothong

Memorial National High School

C. Padilla St., Cebu City

Grade 12

JUNIOR HIGH SCHOOL: Cebu City Don Carlos A. Gothong

Memorial National High School

C. Padilla St., Cebu City

SY: 2014-2018

ELEMENTARY: Basak Community School Cabreros St.,

Cebu City2008-2014

OUTSTANDING ACHIEVEMENTS

o With Honors, Grade 9 School Year 2016-2017

o With Honors, Grade 10 School Year 2017-2018
o With Honors, Grade 11 School Year 2018-2019

CURRICULUM VITAE
 46

MA.LOURDES T. YOCTE

VILLA ZACATE BASAK PARDO CEBU CITY

E-mail Address: lourdesyocte@gmail.com

Contact Number: 09429507077

PERSONAL INFORMATION

Name: Ma.Lourdes T. Yocte

Age: 17 years old

Sex: Female

Status: Single

Father: Danny Misa

Mother: Diolouin T. Yocte

ACADEMIC BACKGROUND
 47

SENIOR HIGH SCHOOL: Accountancy, Business and Management

(ABM) Strand

Cebu City Don Carlos A. Gothong Memorial National High School

C. Padilla St., Cebu City

Grade 12 (2019-2020)

JUNIOR HIGH SCHOOL: Pardo National High School

Poblacion Pardo Cebu City

SY: 2014-2018

ELEMENTARY: Don Vicente Rama Memorial Elementary

School

Macopa Street Cebu City

2008-2014

OUTSTANDING ACHIEVEMENTS

o With Honors, Grade 9 School Year 2016-2017

o With Honors, Grade 10 School Year 2017-2018
o With Honors, Grade 11 School Year 2018-2019
 48

CURRICULUM VITAE

RYAN KHEN REDOÑA

SITIO TUGASAN, GUADALUPE, CEBU CITY
E-mail Address:ryanredona@gmail.com
Contact Number: 09952756414
__________________________________________________

PERSONAL INFORMATION

Name: Ryan Khen Redoña

Age: 20years old

Sex: Male

Status: Single

Mother: Analyn Giducos Redoña

__________________________________________________
 49

ACADEMIC BACKGROUND

SENIOR HIGH SCHOOL: Accounting Business and

Management (ABM) Strand

Cebu City Don Carlos A. Gothong Memorial

National

High School

C. Padilla St., Cebu City

Grade 11 (S.Y: 2018-2019)

JUNIOR HIGH SCHOOL: Leyte National High School

Youngfield

Tacloban city

SY: 2012-2014

Leyte National High School

SY: 2014-2018

ELEMENTARY: San Agustin Elementary School

Tinaan St., Cebu City

March 2012