CHAPTER 2

REVIEW OF RELATED LITERATURE AND STUDIES

This chapter presents review of literature is the most important part in the planning

an execution of any research study. A review gives an insight into latest studies in the

area. It helps in exploring the area and developing the perspective for the research trends.

Therefore, the investigator surveyed the available literature, studies abstracts, journals

etc. With a view to built a correct perspective, examine the ten ability of hypotheses and

develop methodology for the study.

Related literature is composed of discussions of facts and principles to which the

present study is related about the challenges of grade 12 ABM students. These materials

are usually printed and found in books, encyclopedias, professional journals, magazines,

newspaper, and other publications.

This chapter consist of related local and foreign studies, basis and principles of

the researchers view about the challenges encountered by grade 12 ABM students in taking

up their chosen strand.

LITERATURE

A literature surveys books, scholarly articles, and any other sources relevant to a

particular issue, area of research, or theory, and by so doing, provides a description,

summary, and critical evaluation of these works in relation to the research problem being
investigated. Literature are designed to provide an overview of sources you have explored

while researching a particular topic and to demonstrate to your readers how your research

fits within a larger field of study may consist of simply a summary of key sources.

Local. It accommodates discovery correlative literary works such as books,

articles, and news in relation to the challenges encountered by grade 12 ABM students in

taking up their chosen strand.

Accounting Business and Management or ABM is a track in academic strand in

senior high school. ABM is for those students who plans to take up business courses

and accountancy. This track is perfect for those who are good in organizing and

planning and for those who want to start a business in the future. It is important to

enhance their skills and knowledge for their college life. This is the course for them to

know more a lot about business, and its branches for planning to have a successful

business. This is where we learn the steps of managing the business. Students will

learn more of handling a money in bank. One among the foremost essential skills that's

a requirement not solely in class, except for everyone’s course of life still. Peering into

the specialized subjects, these are essential for guided missile students. It will deeply

boost the student's preparation and familiarity to their course. Business arithmetic,

Organization and Management, Fundamentals of promoting, and Principles of

Accounting are those subjects crucial for the guided missile students' course. The

Accountancy, Business, and Management (ABM) Strand of the Academic Track of Senior

High School ( SHS) has nine specialization subjects, namely: Applied Economics

Business Ethics and Social Responsibility Fundamentals of Accountancy, Business, and

 Management 1 Fundamentals of Accountancy, Business, and Management 2 Business

Math Business Finance Organization and Management Principles of Marketing Work

Immersion / Research / Career Advocacy / Culminating Activity It should be

remembered that these subjects have different content and competencies, which will be

determined by the circumstances of the students, the school, and the Higher Education

Institutions ( HEIs) in which the students are most likely to enroll.

Challenges and struggles are part of everyone’s lives. We face many challenges in

our day to day journey. The challenges we face throughout our lives create the person we

are. Through our past experiences, we have learned to deal with challenges. However, the

case is not the same when we talk about youngsters. Some issues ABM students face are

very serious and needs help to handle them. (Felicia Nazareth 2018)

Students are inexperienced when it comes to dealing with challenges and end

up being victims to stress, anxiety and depression. Not knowing the right way to deal

with challenges can become a great barrier in the lives of the students.

Academics -The biggest challenge encountered in terms of academics. Students face a

lot of stress when it comes to studies. The pressure of increasing cut-offs, parents

expectations, strict university admissions, etc. only makes the lives of the students much

more challenging. Not all students are the same. Some are gifted learners, some are

average learners and some are slow learners. The issue with education is every student

have to go through the same learnings irrespective of their IQ and EQ

Competition - Students face the biggest competition when it comes to examinations

and scores. The word competition is stressful as it is and when it comes to the lives of

the students, competitions can be the biggest challenging factor. Things are fine if the

competition is healthy. But things may turn challenging due to unhealthy competition.

Students need to be careful about unhealthy competition. Also, to overcome issues in

the education system, colleges need to conduct seminars on personality development.

They should teach the students how they can build their personalities. Help them

understand how it is something beyond one’s physical attributes.

Health - Related Health issues are one of the primary challenges encountered by

students especially if they stay away from home. Most of the time, youngsters and

teenagers are in the pink of health. However, no one can predict who falls sick and

when. Small students are often prone to fall sick especially with infectious diseases like

chickenpox or measles. They may end up missing school and lessons. Even issues

related to the education system can sometimes be demotivating for a few students

because not all the students are quick learners. This, in turn, leads to mental health

problems in school students.

Peer Pressure - One of the major issues students face is peer pressure. In fact, peer

pressure has started spreading among schools and is one of the prevalent problems of

students in schools. Merriam Webster “Peer pressure is the direct influence on people

by peers, or the effect on an individual who gets encouraged to follow their peers by

changing their attitudes, values or behaviors to conform to those of the influencing

 group or individual.” They face peer pressure not only in schools but also in their

societies.

Addictions - Recently, a viral video/meme was making rounds on the internet about a

fifteen-year-old teen boy, who was suffering from drug addiction. He would choose

drugs over food and even his mother. This is the reality of today’s world.

Money or Financial Stability - Shortage of money is one of the critical challenges

encountered by student

This impact of the lack of resources and facilities to the learner’s performance

should be looked into by the school administration and higher offices since internal and

external resources interrelate to achieve holistic learning within a learner (Limon, 2016).

According to Yenn Antonio (2018) being an Accountancy and Business Management

students is not easy. You will have a better understanding of all topics relating to business

finance, economics and marketing. One of the key benefits of studying ABM is that it offers

students the opportunity to undertake work placements and professional projects. Being

an ABM students, you need to learn on how to manage your time, to have a long patience

and to concentrate and focus on your studies. In ABM, you can explore more, you will

learn more on how to manage your own business. You will have a knowledge on what

business are you going to start with and how will you run your business.

Students have difficulties in learning mathematics due to the the different factors

.Understanding the factors why ABM did not understand mathematics is the strategy to
respond this issue.If the students will perform well and understand the subject matter

clearly,they will able to apply the things they learn in their daily life experience Pearly

Mae Dihayco(2016)

Students are inexperienced when it comes to dealing with challenges and end up

being victims to stress, anxiety and depression. Not knowing the right way to deal with

challenges can become a great barrier in the lives of the students Nazareth (2018)

Foreign. It takes findings from literary works of authors further than local

boundaries. Results from these literatures could help in expansion to strengthen the

claims of the researchers.

The challenges encountered by the Accountancy ,Business and Management

students are first, students’ factor, second, teachers’ factor and lastly, environmental

factor. First, students’ factor, which include study habits, time management, attitude and

interest towards this strand. Studying can increase the students knowledge and learnings.

Those students who does not know how to manage their time between studying and

making unnecessary things can increase their unlikeness towards ABM strand. Also,

students whose actions are not appropriate.

Indeed, they will loss their interest. Underachievement can be improved if

students make specific goals, proximal and challenging. (Schunk, 2008). If they will be

more optimistic and add more effort and hard work, learning and understanding would

be a piece of cake to them.

 Second, teachers’ factor such as teaching techniques and teacher approach to

the students. Quimbo (2003) says that teachers who says always absent or did not teach

had among the lowest score in achievement test. Teachers are responsible of importing

knowledge to carry out changes and supervise the students in a good way. Otherwise,

students will have negative look to the teacher as well as to the subject teaches by the

teacher. Mostly, math teachers are strict, as a result, numerous students have a negative

look of when it comes to ABM as their chosen strand.

Lastly, environmental factors which include parents’ values attitudes, classroom

settings and peer group. Parents must motivate their child to improve their weaknesses.

Additionally, they will support and give the need of their children, whether in physical or

emotional aspect. In connection, classroom setting create a big impact on the students

achievement. Sample instructional materials can help students motivate their self to do

such thing. Also, peer group can influence others in a way, if students will keep on

studying and participate in class well, the peers of that specific student will like math it

peers will like math too. But, if the student act inappropriate peers of that student will

act inappropriate as well. Students cannot learn in a poorly and chaotic environment.

According to (Tom Shapiro 2019). At a very young age, some Grade 12 students

starts to encounter many struggles and challenges in their lives. That they may experience

some trends like going beyond under sales and marketing because traditionally, ABM has

been the domain of sales and marketing, and to that end, alignment between the two

departments is one of the most critical factors in driving ABM success. That make sense,

given that these are the main entities responsible for securing the right prospects,
engaging effectively, nurturing and generating revenue. However, limiting ABM to sales

and marketing is a narrow view of the opportunities that ABM potentially delivers. By being

more inclusive and collaborative across the company, you’ll be in a position to generate

even greater returns from your ABM efforts. Instead of seeing ABM as just a targeting

strategy, a company should see it as a way of life.

This study aims to identify the effectiveness of such strand to the success of

business. In today’s turbulent job market, starting and having own business venture is a

dream. Practitioners and experts from seventy countries around the world gathered to

address developmental challenges the countries faced with, tackling this with innovative

approach and incubation (Innovation and Venture Creation for Inclusive Development,

October, 2630, 2009).

Business experiences so that they will be able to connect with the practicality of

the concept in their major. However, their current teachers of specialized and applied

subjects gave little to no stories on how the concepts are applied in real world. “Most of

the teachers are just going to give paperworks with no explanation because they too are

having difficulty with the terms.” In this instance the learning are affected especially that

good organization of the subject matter and planning of the course are important for the

students to learn best (Henard & Leprince-Ringuet, 2008).

There are two types of factors that affect the students’ academic performance.

These are internal and external classroom factors and these factors strongly affect the

students’ performance. Internal classroom factors includes students class schedules, class

size, Text books, class test results, learning facilities, homework, environment of the
class, complexity of the course material, teachers role in the class, technology used in

the class and exams systems. External classroom factors include extracurricular activities,

family problems, work and financial, social and other problems. (Hansen, Joe B., 2000).

Harb and El-Shaarawi (2006)

STUDY

The devotion of time and attention to acquiring knowledge on an academic

subject, especially by means of books. A detailed critical inspection it is a written

document describing the findings of some individual or group.

Local. One of the challenges that an ABM students is having too many school

works that need to be past in the same time and meeting the expectations of everyone

as an ABM student. Because some people around us expect us to be good in math and

balancing all the works/studies. Proper time management that every ABM students

should have, facing your challenges, accepting your own mistakes and learning from

your mistake. (2018)

Accountancy is quite a difficult course. Many students on the other school end of

shifting to other courses because they cannot understand the demands of accountancy.

Although it requires only basic mathematical operations, what makes it difficult is the

use of analytical and logical thinking. Rigid training and a difficult board exam.

Commitment, Patience and Hard work, Complete the necessary attitude that will help

you to succeed in this course. If you get along well with people, have an interest in
Business and have excellent communication skills, you could be a good fit for a career

and willingness to work independently are important factors in determining success in

Business Management. Michaelacasilac (2016)

Accounting professionals are involved in providing assurance and audit

services for statutory financial reporting, tax-related services, management advisory

services partnering in management decision-making, devising planning and performance

and control systems, and providing expertise in financial reporting and control to assist

various stakeholders in making decisions Alfredo M. Velayo College of Accountancy

(2005).

Lack of learning materials is like having a lack of knowledge. Learning materials

contain information that internet couldn’t give. Instead of students tend to learn more

and get data regarding their topic on the class or assignment or about their course, they

couldn’t because SHS students haven’t get the chance to have learning materials by

themselves. You can’t get all the information you want through the internet and not all

information you've researched on the internet is true. We are learning more and more

because of learning materials that should be given by students, especially us senior high

Leal (2017).

The upshot of lack of learning materials while coping with the new educational

system is that students get not enough information about the things they are studying.

We are all new with this system and I think, for us to be able to easily understand this

new lessons that will be taught to us we should have a book in terms of finding sources

Lapitan (2017).
 Foreign

Smith and Bannister (2006) have identified other key challenges that include the

intellectual challenges faced by students such as problems with time management, how

to choose and then narrow down a certain topic. The most challenging problem that

students might face is time management. Students tend to allocate everything to the last

stage where they find it difficult to accomplish their research on time.

According to Julal(2013) mentioned in his study that universities provide a range

of problem focused social support services to help students who are experiencing

academic challenges. The study examined how the effectiveness of students’ problem-

coping style, experience of personal difficulty and psychological distress are associated

with actual use of support services in the academic setting.

Unmotivated students are less inclined to stay up late to study or to turn away

from social pulls to get schoolwork done. Additionally, struggling students who lack

motivation may quickly develop a feeling of helplessness once they experience failure

on a paper, test or project. Students who lack basic skills, such as math or reading, may

have to take remedial courses that bridge the gap from high school to college-level

math. Without strong math, reading and writing skills, students struggle to grow

through continually challenging classes that require calculations, text readings and

paper assignments Neil Kokemuller (2007).

 Its full implementation has now been in placed through the advent of Senior

High School (SHS) program. Junior High School completers are to choose the track to

be pursued in SHS that they believe will equip them with skills for the degree they wish

to achieve in higher education or the vocational job they want to engage once they

graduate. The Academic track has been observed to have huge number of enrollees

because of its promising feature of preparing the students to the college courses of

their choice and eventually get a high paying white collar jobs. Specifically,

Accountancy, Business, and Management (ABM) as one of the strands under the

Academic track assures the students to prepare them to any business related courses

as reflected on its subject offerings and curriculum guides. It is believed that business

education is an integral part in coping with the necessary requirements and demands of

a 21st century world (Berry, 2013).

Section 5 of Enhanced Basic Education Act of 2013 specifically states that the

Department of Education shall adhere to the following standards and principles in which

the curriculum shall use pedagogical approaches that are constructivist, inquiry-based,

reflective, collaborative and integrative. With this provision, it is mandated that the

teaching and learning approaches employed in the classrooms should uphold the

features of a constructivist classroom which are democratic, student-centered and the

learning process encourage the students to be independent and responsible. Situated

cognition theory emphasizes that people‟s knowledge is constructed within and linked

to the activity, context, and culture in which it was learned (Robbins & Aydede, 2009)
 However, it has been observed that education in most schools these days is

very theoretical rather than experiential where students are not personally involved in

business experiences (McHann & Frost, 2010). Chia and Holt (2008) stressed that most

students do not have opportunities such as trainings or skills development in which they

can apply their knowledge into real world practice.

Making connections to everyday contexts guides students to enrich and

integrate schooling and life experiences and further develop meaningful, long-lasting

interests and understandings (Jonassen & Land, 2012).

Since the senior high school program in the Philippines is still in its infancy stage ,

the schools offering the ABM strand would face a lot of challenges as they are still

inexperienced on how to satisfy and cope with the demands of this program. There are

still less researches about how the ABM specialized and applied subjects will be carried

out in order for the students to experience that their classes are relevant and connected

to real life applications. Little is known yet about how students feel throughout the

academic journey under this strand and what are the challenges that need to be

addressed in order to maximize learning. Thus, it is of significance to understand how

ABM students make sense of their experiences in the hopes of learning real life business

problems while in school. Taking a close look at their needs and challenges would help

the different stakeholders in senior high school develop new learning strategies or

educational policies that will bridge the gap between the academe and industry.
 THEORETICAL FRAMEWORK

CONCEPTUAL FRAMEWORK

INPUT PROCESS OUTPUT

-Demographic profile of the -The researchers will Challenges Encountered By
students in terms of : use survey- Grade 12 ABM Students In
 Age questionnaire to gather Taking Up Their Chosen Strand
 Gender data.
-What are the necessary skills
needed for the students to be
in ABM strand?

-What benefits will they get if

they take the ABM strand?

-Will the ABM strand help

them in college?

Figure 1 Research Paradigm

The paradigm shows the conceptual framework of the students. The input

contains the demographic profile of the respondents in terms of age and gender. Likewise

the input also contains some questions that may know the needed skills, benefits and

how helpful being an ABM students when becoming a college student. The process

contains conducting survey and questionnaire as a way of gathering data. The output

talks about the Challenges encountered by ABM Students.