Level of Comprehension among ABM student in Fundamentals in

Accountancy, Business and Management

________________________________________________________________

A Research Proposal

Presented to
The faculty of the Senior High School
Dadiangas North Highschool
General Santos City

___________________________________________

In Partial Fulfillment
Of the requirements for
Inquiries, Investigation, and Immersion

________________________

By
Mark H. Reducto
March 2023

i
 TABLE OF CONTENTS
Page

TITLE PAGE............................................................................................................i

TABLE OF CONTENTS.........................................................................................ii

CHAPTER
THE PROBLEM..................................................................................................1

Introduction.......................................................................................1

Statement of the Problem.................................................................3

Significance of the study...................................................................3

Scope and Delimitation.....................................................................4

REVIEW OF RELATED LITERATURE AND RELATED STUDIES..................5

Review of Related Literature.............................................................5

Related Studies...............................................................................10

Conceptual Framework...................................................................15

Hypothesis......................................................................................15

Definition of Terms..........................................................................16

Theoretical Framework ……..……………………………………………….16

METHODOLOGY.............................................................................................18

Research Design.............................................................................18

Research Locale.............................................................................20

ii
 Research Respondents..................................................................21

Research Instrument.......................................................................22

Data Gathering Procedure..............................................................22

Statistical Treatment of the Data....................................................23

REFERENCES.......................................................................................................0

APPENDICES.........................................................................................................0

iii
 CHAPTER I

INTRODUCTION

1.1 Background of the Study

Fundamentals of accountancy, Business and management's main goal is to

teach students the basic concepts and principles of bookkeeping as an introductory

level towards accounting career. Not only to accounting career but also to help income

college students who will take courses that are related to business administration

management and commerce. In a study conducted by Urquiza and Usabiaga (2015)

stated that the main objective of fundamental of accountancy, business and

management is to help students understand the fundamental accounting concepts and

principles as well as to develop the capability to perform the basic accounting functions

the recognition, valuation, measurement and preparations of accounting statements.

The accountancy, business management (ABM) strand marries creativity,

mathematical application and business sense to prepare the best business

professionals of tomorrow. Taking ABM course in senior high school will introduce

students to the concepts of financial management, Business management, corporate

operations and accounting. Students who select this strand will be prepared for colorful

careers as managers, accountants and business owners.

Learning professional subjects in accounting is not like reading a novel,

memorizing or even like just mastering the accounting term (Mercado et al, 2016) that is

challenging in nature it is considered as one of the difficult subjects of Senior High

1
School and one of the major subjects and building blocks of ABM strand mostly the

students have failed to understand the lessons due to the complexity of the said subject.

The researchers aim to focus on the Accountancy, Business, and Management

strand as theirrespondents wherein the focus of the research will be more subjective for

it is correlated. The main focus of the study is on the specialized subjects and its

problems to the ABMsstudent.

The researchers claim that two years of Senior High School, a lot of factors

may influence the students in terms of their behavior in taking the strand efficiently and

seriously as well as it may affect their view on the career path they are heading to.

in addition, the process of decision making in choosing a career be a huge

factor in assessing if a student is ready and capable in engaging to a specific field.

Choosing a degree requires an individual to critically think before making final decisions.

It requires depth study- a student must consider the different consequences and

benefits as well as to assess his/her strength and weaknesses.

The success of a student's learning lies within his/her environmental factors as

hypothesized by Williams (1967). A lot of school dropouts are in parallel with this issue.

Some factors include its social and interpersonal role to his/her community. Another

important thing is the teacher- student relationship.

As ABM students, the researcher's goal is to know and discover arrays of diverse

problems that ABM students face earlier so that solutions may be given to the students

as an aid in facing different challenges that an ABM student must encounter

2
1.2 Statement of the problem

This study aims to determine the difference between the Level of comprehension

among ABM male and female in Fundamental accounting and business Management::

1. What is the level of difficulty ABM students have in comprehending fundamental

of accounting and business management?

2. What are the factors that impedes their progress in understanding these

subjects?

3. What are their coping technique that helps them overcome these

difficulties?

1.3 Significance of the study

This study Level of comprehension among ABM students in fundamental accounting

and business management:

Students: This study May encourage them to choose ABM a their SHS strand

Parents. This study Would Help them assess their children in chosen SHS track strand.

3
Future researchers. This study can be use as an reference for future researches.

1.4 Scope and Delimitation

This study is limited to seeking the level of comprehension among ABM students

of senior high School in Dadiangas North High School.

The respondents of this study will be focused on the senior high school students

enrolled in the ABM track in Dadiangas North high school General Santos city of the

school year 2022-2023 the total respondents is (58)accountancy and business.

CHAPTER II

REVIEW OF RELATED LITERATURE AND RELATED STUDIES

This chapter contains readings about various literatures and related studies that

are relevant in the present study.

2.1 Related Literature

4
Fundamentals of accountancy, business and management (FABM)

According to Gonzales and Sia (2019), FABM covers topics such as financial

accounting, cost accounting, management accounting, business ethics,

entrepreneurship, marketing, and human resource management. FABM is an academic

subject that encompasses the fundamental principles and practices of accounting,

business, and management, with the aim of developing students' knowledge and skills

in these areas. Moreover, Atalay and Gultekin (2018) stated that FABM is a foundation

for students who are seeking careers in accounting, finance, or management. It includes

the study of financial statements, budgeting, taxation, auditing, economics, and

organizational behaviour. In summary, FABM is a comprehensive subject that covers

various aspects of accounting, business, and management. It aims to equip students

with the necessary knowledge and skills to succeed in their future careers. The

Commission on Higher Education (2018) stated that FABM is a program designed to

develop students' knowledge and skills in accounting, business, and management, in

order to prepare them for careers in these fields. Overall, FABM is designed to provide

students with a strong foundation in accounting, business, and management concepts,

as well as practical skills that are applicable in a variety of organizational settings. This

definition highlights the practical applications of FABM and its focus on preparing

students for careers in business and management. The CHED (2018) further

emphasizes the importance of FABM in promoting economic growth and development

in the Philippines by producing skilled and competent professionals in the field of

business.

5
Synthesis

The Fundamentals of Accountancy, Business, and Management (FABM) subject

is a comprehensive course of study that covers the basic principles and concepts of

accounting, business, and management . In the FABM subject, students learn about the

different types of accounting, financial statements, and the accounting cycle. They also

learn about the various aspects of business, including marketing, operations, and

human resources management. In addition, the course covers the fundamentals of

management, including leadership, decision-making, and organizational behavior.

Through the FABM subject, students gain a solid foundation in the essential principles

and practices of accounting, business, and management, which can help prepare them

for careers in a wide range of fields, including finance, accounting, marketing,

operations, and management.

Comprehension

According to (National Institute of Child Health and Human Development, 2018)

Comprehension is the process of simultaneously extracting and constructing meaning

through interaction and involvement with written language. Comprehension involves

multiple cognitive processes, including decoding and word recognition, vocabulary

knowledge, syntactic and grammatical knowledge, background knowledge, inferencing,

and critical thinking. These processes work together to enable readers to understand

and interpret the meaning of a text. Pressley and Afflerbach (2018) stated that

comprehension is the active process of constructing meaning from text that involves

6
both extracting information from the text and connecting this information with prior

knowledge to create new understandings. Pressley and Afflerbach further emphasize

that comprehension is a complex process that involves a variety of cognitive and

metacognitive strategies, such as monitoring comprehension, making inferences, and

summarizing, among others. Comprehension is an important aspect of reading that

involves not only decoding the words on the page but also understanding their meaning

in context. Furthermore, comprehension is not a uniform process, as readers may use

different strategies to comprehend different types of text. For example, readers may use

different strategies to comprehend narrative texts versus informational texts (Duke &

Pearson, 2019).

Synthesis

Comprehension is a complex process that involves actively constructing meaning

from text through interaction between the reader's existing knowledge, the information

suggested by the text, and the context in which the reading occurs. It is influenced by

various factors such as vocabulary knowledge, background knowledge, and reading

fluency. Effective comprehension strategies, such as making predictions, summarizing,

and asking questions, can be taught to support students in becoming more effective

readers. By understanding the importance of comprehension and the factors that

influence it, educators can better support students in their reading development.

7
2.2 Related Studies

Local Studies
The study conducted by Son (2018), entitled Determining the Relationship

Betweeen Reading Comprehension and the Performance of grade 11 Students in

Accountancy, Business, and Management (ABM) Subject, This study sought to

determine the reading comprehension of Grade 11 students and its relationship with

their performance in Accountancy, Business, and Management subjects. The primary

subjects were the Grade 11 senior high students of Lolomboy National High School in

the District of Bocaue, Division of Bulacan, and in the academic year 2017-2018. The

researcher sample covered 34 students in totality and the data collected was analyzed

using the Philippine Informal Reading Inventory (PHIL-IRI) and the classification of the

grades of the students. The findings revealed that there is a relationship between

reading comprehension and the performance of grade 11 students in ABM subjects. It

was concluded that students' low and high reading comprehension may affect the

performance of students in the ABM subjects. Further studies about other factors that

may affect the students' performance in the given locale were suggested to be

conducted.

A study conducted by Singka (2022) entitled The Perceptiveness of ABM

Students for their Academic Performance in Fundamentals of Accounting, Business

Management, and Marketing Subjects. The response of Grade 11 and 12 ABM students

to the difficult tasks in Fundamentals of Accounting and Business Management will be

tormented by positive emotion, engagement, relationships, meaning, and

8
accomplishment. These five elements shape the well-being of the scholars as they

study. The ways these elements move within their lives affect their thoughts, motivation,

and preferences. This suggests that how the scholars react to the topic or lesson is

principally caused by the series of events from their environment, relationships, and

accomplishments and the way the scholars took the experiences including the

challenges and failures.

In the study of Fuentebella (2019) entitled Level of Comprehension of ABM

Students in Fundamentals of Accounting, Business and Management. This study aimed

to determine the level of comprehension of ABM students in Fundamentals of

Accounting, Business and Management (FABM) subject. It employed a descriptive

research design with a survey questionnaire as the main data gathering tool. The

sample consisted of 132 ABM students from a senior high school in the Philippines.

Results showed that the overall level of comprehension of the ABM students in FABM

was average. Among the topics in FABM, the students had the highest level of

comprehension in accounting, followed by business, and then management.

Furthermore, the study found that there was no significant difference in the level of

comprehension of male and female ABM students in FABM.

In the study of Encarnacion (2018) entitled Assessing the Level of

Comprehension of ABM Students in Fundamentals of Accountancy, Business and

Management, This study aimed to assess the level of comprehension of ABM students

in Fundamentals of Accountancy, Business and Management (FABM) subject in a

senior high school in the Philippines. It utilized a descriptive research design with a

9
survey questionnaire as the main data gathering tool. The sample consisted of 150

ABM students who were randomly selected. Results revealed that the overall level of

comprehension of the ABM students in FABM was satisfactory. Among the topics in

FABM, the students had the highest level of comprehension in accounting, followed by

business, and then management. The study also found that there was no significant

difference in the level of comprehension of male and female ABM students in FABM.

However, there was a significant difference in the level of comprehension of students

with different academic backgrounds. Students with higher academic backgrounds had

a higher level of comprehension than those with lower academic backgrounds.

This study conducted by Lumbao (2021) entitled Level of Comprehension of

ABM Students in Fundamentals of Accountancy, Business, and Management: Basis for

a Proposed Learning Guide. This study aimed to determine the level of comprehension

of ABM students in Fundamentals of Accountancy, Business, and Management (FABM)

subject and to propose a learning guide that can enhance their comprehension. The

study employed a descriptive research design with a survey questionnaire as the main

data gathering tool. The sample consisted of 100 ABM students from a senior high

school in the Philippines. Results showed that the overall level of comprehension of the

ABM students in FABM was satisfactory. Among the topics in FABM, the students had

the highest level of comprehension in accounting, followed by business, and then

management. The study also found that there was a significant difference in the level of

comprehension of students with different academic backgrounds. Based on the results,

a proposed learning guide was developed that can enhance the comprehension of ABM

students in FABM.

10
Foreign Studies
According to the study of Deshmukh (2019) entitled A Study on the Level of

Understanding of Business Studies Subject among Senior Secondary School Students.

This study aimed to determine the level of understanding of the Business Studies subject

among senior secondary school students in India. The study utilized a descriptive research

design with a survey questionnaire as the main data gathering tool. The sample consisted of

300 senior secondary school students from different schools in India. Results showed that

the overall level of understanding of the Business Studies subject among the students was

moderate. The study also found that there was a significant difference in the level of

understanding of students with different academic backgrounds. Students with higher

academic backgrounds had a higher level of understanding than those with lower academic

backgrounds.

This study conducted by Ntim (2018) entitled Students’ Perception of Factors

Influencing Their Understanding of Accounting Concepts in Ghanaian Senior High

Schools. This study aimed to explore the factors that influence students' understanding

of accounting concepts in Ghanaian senior high schools. The study utilized a qualitative

research design with focus group discussions and interviews as the main data gathering

tools. The sample consisted of 80 senior high school students from three schools in

Ghana. Results showed that the factors that influenced students' understanding of

accounting concepts included teacher characteristics, student characteristics, teaching

methods, and resources. The study also found that students' prior knowledge and

interest in accounting were important factors that influenced their understanding of

accounting concepts.

11
 This study conducted by Awan (2018) entitled Factors Affecting Students’

Comprehension of Financial Accounting Concepts in Pakistan. This study aimed to

identify the factors that affect students' comprehension of financial accounting concepts

in Pakistan. The study utilized a mixed-methods research design with a survey

questionnaire and interviews as the main data gathering tools. The sample consisted of

250 undergraduate students from four universities in Pakistan. Results showed that the

factors that significantly affect students' comprehension of financial accounting concepts

included the teaching style of instructors, the relevance of the subject matter to

students, the use of real-life examples, and the level of difficulty of the course material.

The study also found that students' academic background, age, and gender did not

have a significant effect on their comprehension of financial accounting concepts.

Rendering to the study of Osman (2017), The Influence of Learning Styles on

Accounting Comprehension among Business Students in Malaysia. This study

investigated the influence of learning styles on accounting comprehension among

business students in Malaysia. The study utilized a survey questionnaire to gather data

from a sample of 300 business students from three universities in Malaysia. Results

showed that there was a significant relationship between learning styles and accounting

comprehension, with students who preferred visual and auditory learning styles having

higher comprehension levels compared to those who preferred kinesthetic learning

style. The study also found that there was a significant difference in accounting

comprehension between male and female students.

On the study of Alqahtani (2019) Investigating the Effect of Teaching Methods on

Business Studies Students’ Comprehension Levels in Saudi Arabia. This study aimed to

12
investigate the effect of teaching methods on the comprehension levels of Business

Studies students in Saudi Arabia. The study utilized a quasi-experimental research

design with a pretest-posttest control group. The sample consisted of 120 Business

Studies students from two schools in Saudi Arabia. Results showed that the students

who were taught using an active learning approach had higher comprehension levels

than those who were taught using a traditional lecture approach. The study also found

that students' gender and prior academic achievement did not have a significant effect

on their comprehension levels.

2.3 Conceptual Framework

In this study, the independent variable is the money management of ABM

students on their allowances. Correspondingly, the dependent variable is the spending

habits of ABM students on their allowances.

Independent Variable Dependent Variable

Fundamentals of
Accountancy,
Level of
Business and
comprehension
Managements

2.4 Hypotheses

Test statistic will be used to decide whether or not to reject the null hypothesis

using 0.05 level of significance:

13
1. There is no significant difference in the level of comprehension among ABM

students in Fundamentals in Accountancy, Business, and Management,

regardless of their gender, academic performance, and learning style

preferences.

2.5 Definition of terms

Comprehension. Conceptually comprehension refers to the process of

constructing meaning from language and text. Operationally specifies the procedures,

measurements, and indicators used to measure the level of comprehension of ABM

students

Fundamentals in Accountancy, Business and Management. Conceptually

Fundamentals in Accountancy, Business and Management refers to a specialized

strand under the senior high school program that aims to provide students with a strong

foundation in accounting, business, and management principles (Ballada, 2018).

Operationally, it is based on the syllabus, course outline, and learning materials

provided by the school or institution offering the subject.

2.6 Theoretical Framework

This study will be anchored to the Cognitive Load Theory, proposed by John Sweller

(1988), states that the working memory has a limited capacity and that the amount of

information that can be processed by the learner is restricted. Thus, when the cognitive load is

high, comprehension and learning are impaired. This theory can support the study by providing

a basis for understanding the factors that may affect the level of comprehension of ABM

students in Fundamentals of Accountancy, Business and Management.

14
Another theory that can be applied is the Information Processing Theory, which

suggests that learning involves a series of mental processes that occur in a specific

order. This theory can be relevant to the study as it can provide insights into how ABM

students process and retain information in Fundamentals of Accountancy, Business and

Management.

By utilizing these theories, the study can gain a deeper understanding of the factors that

may affect the level of comprehension of ABM students in Fundamentals of

Accountancy, Business and Management. The theoretical framework can help identify

key variables and relationships that may influence comprehension and suggest possible

interventions to enhance comprehension among ABM students.

CHAPTER III

METHODOLOGY

This chapter presents the research design, the respondents, and research

instruments, data gathering procedures and statistical treatment of data which defined

the methods and procedure used for this study.

3.1 Research Design

A quantitative design was used by the researcher in conducting the research. According
to Bhandari (2020), a quantitative research design is the process of gathering and
interpreting numerical data. It can be used to identify trends and averages, formulate
hypotheses, examine causality, and extrapolate findings to larger populations.

15
 INPUT PROCESS OUTPUT

Questionnaire

1. Formulation
2. Validation
3. Finalization
Comprehension
DESCRIPTIVE CORRELATIONAL METHOD

Administration
Determining the
Level of
Comprehension
Data Gathering
among ABM student
ese in Fundamentals in
Accountancy,
Statistical Business and
Fundamentals in Management
Treatment
Accountancy,
Business and
Management
Presentation of
Data

Interpretation
and Discussion

Figure 2. Research Design of the Study

16
3.2 Research Locale

This study will be conducted at Dadiangas North High School (DNHS). The

chosen locale has been operating for decades. This is a public secondary school

in General Santos City, South Cotabato. The school was established in 2009 that aims

to provide quality, fair, culture-based and complete basic education to the students.

DNHS implements a K to 12 basic education program that offers junior and

senior high school. Moreover, strands such as ABM under the Academic track as well

as Technical Vocational Livelihood (TVL) track specializes in Home Economics (HE),

and Information and Communications Technology (ICT) are offered to its senior high

school program. 

The researcher personally chose DNHS since she personally studies at the said

institution and also to investigate the money management and spending habits of the

senior high school during their face-to-face class.

3.3 Research Respondents

Table 1 shows the distribution of respondents. The respondents of this study will

be delimited to the fifty-eight (58) grade 11 and 12 ABM senior high school students

who are enrolled during the school year 2022-2023. The researcher will conduct her

study at Dadiangas North High School. The research sample will be obtained through

Slovin’s Formula with a margin of error (e) is equal to 0.05. They will be selected by

means of Stratified Random Sampling.  In this sampling technique, the researcher got

random samples in a population which will be composed of grade 11 and 12 sections

17
from the strand – ABM. From each of these grade level the sample size will be drawn

proportionately regardless of their gender.

Table 1
Distribution of Respondents
n = 58

Grade level and Sample

Population
Sections
11- Tuardon 35 30
12-Linobo 33 28
TOTAL 68 58

3.4 Research Instrument

The following questionnaires will be employed to gather the needed information.

Part 1. Money Management. The researcher will use a modified questionnaire taken

from Potrich, et al., (2015) and to be validated by the panel of experts. The

questionnaire will be used to investigate the extent of money management of the senior

high school students. It contains eleven (11) items.

Five-point scale will be used by the students to answer the questions.

Verbal
Scale
Interpretation
5 Strongly agree
4 Agree
3 Undecided
2 Disagree
1 Strongly disagree

Part 2. Comprehension. The researcher will use a modified questionnaire taken from

Furnham (1991) and Fernandez et al., (2021). The questionnaire will be used to

investigate the extent of spending habits of the senior high school students in terms of

18
(a)academic purposes (b) food (c) personal needs. It contains thirteen (13) items and

each concept consists of five (5), three (3) and five (5) items respectively.

Five-point scale will be used by the students to answer the questions.

Verbal
Scale
Interpretation
5 Strongly agree
4 Agree
3 Undecided
2 Disagree
1 Strongly disagree

3.5 Research Procedure

Before the conduct of the study, the researcher sent a letter of permission to the

principal of Dadiangas North High School to conduct the study and furnish a copy of

grade 11 and 12 ABM senior high school students’ number that is officially enrolled this

S.Y 2022-2023 upon the approval. The researcher will then ask assistance to the

Academic Head and to the respective adviser of senior high school students to conduct

the study.

The researcher will ask the help of their adviser who will administer the

questionnaire and test papers to the students. Part I is identifying the extent of money

management; Part 2 is identifying the extent of spending habits of the students.

Finally, after all the collection of the questionnaires and examination results,

retrieval followed. The data will be subjected to statistical process, analyzed and

interpreted using statistical tools.

3.6 Statistical Treatment

In treating the data gathered, weighted mean, and spearman rho will be used in
the study.

19
 Weighted Mean. For problem 1 and 2 the responses will be tallied and

computed using the weighted mean to determine the extent of the money management

and spending habits of the ABM senior high school students.

The scale below indicated the level of money management and spending habits.

Weighted Mean Verbal

Qualitative Description
Interval Interpretation
The level of money management is
Strongly Agree very high at 81-100%/ spending habits
4.50-5.00
is excellent.

The level of money management is

very high at 61-80%/ spending habits
3.50-4.49 Agree
is good.

The level of money management is

very high at 41-61%/ spending habits
2.50-3.49 Undecided
is fair.

The level of money management is

very high at 21-40%/ spending habits
1.50-2.49 Disagree
is poor.

The level of money management is

very high at 1-20%/ spending habits is
1.00-1.49 Strongly Disagree
very poor.

Linear Regression/Spearman Rho. For problem 3, if the data is normally distributed,

Linear Regression will be used to find out the significant relationship of the extent of

money management, extent of spending habits, level of their relationship in budgeting

the allowances among senior high school learners and to test the null hypothesis, if it

would be accepted nor rejected at 0.05 level of significance. Otherwise, non-parametric

test (spearman rho) will be used if the data is not normally distributed.

20
 Money Management Questionnaires
Name: _______________________________________________________
Age: __________________________
Year and section: _______________________
Questions Strongly Agree Undecided Disagree Strongly
Agree (4) (3) (2) Disagree

21
 (5) (1)
1.Before I buy something
I carefully consider whether I
can afford it.
2. I am willing to spend
money on things that
are important to me.

3. Money is made to be
spent.
4. I think it is more
satisfying to spend
money than save it for
the future.
5. I make notes and
control my personal
spending (e.g.,
monthly spreadsheet
and expenses).
6. I save money I
receive each month
for a future need
7. I believe the way I
manage my money
will affect my future
8. I have a spending or
budget plan.
9. I analyze my bills
before making a large
purchase.
10. In the past 12 months
I have been able to
save money.
11. I set goals to guide
my financial
decisions.

Spending Habits Questionnaires

Questions Strongly Agree Undecided Disagree Strongly
Agree (4) (3) (2) Disagree
(5) (1)
Academic Purpose
1. I compare prices before I buy school
supplies.
2. I prefer to buy school supplies from

22
 popular book stores such as National
Bookstore, pandayan Bookshop,
Expression etc.
3. I spend a large percentage of my
money on review materials such as
photocopies/printed handouts
4. I spend my money on computer shops
when doing my school requirements.
5. Ispent money on mobile data load,
prepaid wifi load, and etc,
Food
6. I compare prices before I spent money
on food.
7. I prefer eating meals in our house,
boarding house, or apartment.
8. I often try food that is new and
affordable.
Personal Needs
9. I compare prices before buying
clothes, shoes, and cosmetics.

10. I usually buy pre-loved items for

clothes, shoes, and bags
11. I prefer buying generic clothes, shoes,
and bags.
12. I spend a portion of my allowance for
the rent of my apartment/boarding
house.
13. I wait for clothes, bags, shoes, and
cosmetics to be on sale before buying.

23