PHINMA UNIVERSITY OF ILOILO

BACHELOR OF SCIENCE IN ACCOUNTANCY

RIZAL ST., ILOILO CITY, 5000

Effect of Online Review Materials on Performance of PHINMA University of Iloilo

Bachelor of Science in Accountancy Students in Common Final Examinations

A Research Proposal

Presented To

Mrs. Adela Daniela T. Simpelaar

In Partial Fulfillment of the Requirements in the Subject

ACC 116 Accounting Research Methods

By:

Alba, Jeslyn Magtanong, Thea Lorraine

Alocada, Anjelica Louise Navarra, Charlene

Calaor, Jay Ann Nono, Celine

Gello-ani, Flo-an Marie Pradilla, Carla Marie

Hiballes, Jhoanna Marie Relano, Henz Jovan

Ladiet, Rhea Anne Selauso, Anna Liza

Magdaraog, Divine Rose Tagbar, Lawrence Mikell

Magno, Perlie

November 2024
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

Table of Contents

INTRODUCTION..........................................................................................................................3

BACKGROUND OF THE STUDY ................................................................................................3

RESEARCH GAP ..........................................................................................................................10

CONCEPTUAL FRAMEWORK ..................................................................................................11

Paradigm of the Study ................................................................................................................11

STATEMENT OF THE PROBLEM .............................................................................................12

Hypotheses .................................................................................................................................12

THEORETICAL FRAMEWORK .................................................................................................13

Taxonomy of Educational Objectives/Bloom’s Taxonomy .......................................................13

Technology Acceptance Model (TAM) .....................................................................................15

SCOPE AND DELIMITATION....................................................................................................17

SIGNIFICANCE OF THE STUDY...............................................................................................18

DEFINITION OF TERMS ............................................................................................................19

REFERENCE/BIBLIOGRAPHY ..................................................................................................20
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

BACKGROUND OF THE STUDY

The Accountancy Program is widely regarded as one of the most challenging academic
pursuits available to students, as it presents a rigorous curriculum that intensifies each academic
year. Core subjects like Auditing, Taxation, Management Advisory Services (MAS), and
Advanced Financial Accounting and Reporting (AFAR), demand exceptional focus and mastery
culminating in the formidable Licensure Examination for Certified Public Accountants (LECPA),
which is notorious for its difficulty. The pressure to excel is immense with a national passing rate
of only 31.37% in the most recent LECPA held in 2023.

The passing rate reflects the overall quality of the program, a strong foundation in teaching
is a crucial factor for the success of the students, particularly through the qualifying examination,
which evaluates students’ retention and understanding of various subjects studied throughout the
semester or, in some universities, over the entire academic year.

These examinations determine whether students can continue in the program, placing more
emphasis on effective studying. To meet such demand, many accountancy students relied on and
turned to online review materials, and accessible resources that can enhance learning and help
strengthen subject mastery.

It is undeniable that Accountancy is one of the most strenuous programs in the Philippines,
even in other countries. The topics are updated almost every year to remain relevant to our society.
Hence, studying accounting becomes challenging as students must keep up with the new standards
and practices. In spite of this, students who are eager to learn and finish Accountancy develop
resourcefulness in gathering online review materials to deepen their understanding especially
today with the increasing integration of technology in education.

Given the demanding nature of subjects, online review materials help in making learning
more flexible. With so many online resources available; online forums, educational websites, and
digital textbooks that have become an essential tool – It is easier now to find and collect materials
that aid in their studies. In light of the availability and accessibility of these materials, students can
study at their own pace which allows them to manage their time efficiently, access updated
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

information anytime, and even engage in interactive quizzes and video lectures that make
complicated accounting concepts easier, bearable, and achievable. This not only enhances
preparation for exams but supports lifelong learning in the competitive profession that students
aspire to be.

According to Hennings (2016), the practical use of providing online materials for self-
pacing may be beneficial to not only first-generation high-risk college students but may be of
assistance to all student populations. Students who have increased classroom flexibility frequently
report higher perceived knowledge of classroom content and satisfaction, as cited in (King &
Fricker, 2002, as cited in Hennings, 2016). Specifically, nontraditional students felt technology
and virtual learning environments (VLE) contributed to their overall success (Heaton-Shrestha et
al., 2009, as cited in Hennings, 2016). Additionally, King and Fricker (2002) reported that students
appreciated the greater flexibility of online materials as it increased access to students who may
have not otherwise been able to attend school or review class materials. Increasing responsibilities
and demands need to be balanced with educational pursuits and career opportunities. There is a
growing demand for a flexible classroom and learning environment. Technology provides this by
allowing multiple means of access to a classroom. Moreover, many students with learning
disabilities, busy schedules, or other challenges have a greater risk of withdrawing from classes
and college institutions (Otero, Rivas, & Rivera, 2007, as cited in Hennings, 2016). However, by
using technology, students can self-regulate and pace their academic experience, which increases
the likelihood of remaining at a specific school or college (Bandura, 2001; Heaton-Shrestha et al.,
2009, as cited in Hennings, 2016).

Besides the study by Bussom (2015), Research has shown that many students accept and
use video lectures in support of homework and preparation for exams (Brecht & Ogilby, 2008, as
cited in Bussom, 2015). Later studies provided more specific analysis that led to the conclusion
that online video can improve grades and knowledge retention (Dupuis, Coutu, & Laneuville,
2013; Leadbetter et al., 2013; Ostashewski et al., 2013, as cited in Bussom, 2015). This research
indicates that not only is a review of material integral to understanding but that the timing of the
review may have a direct impact on the length of retention.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

One of the measures used by the school’s department to guarantee that graduates are
prepared for the board exams is retention. Salcedo et al. (2021) did a study on the factors
influencing the individuals who take the qualifying exams as part of the retention policy for the
accountancy program. The purpose of this study was to ascertain the respondents’ profiles, which
may help to explain the elements influencing the way the qualifying exams are administered and
how well students perform, as well as the student’s capacity to advance and prepare for the board
exams.

The researchers used cross-sectional descriptive research, which helps to portray accurately
the characteristics of a particular phenomenon and to determine the frequency with which the
phenomenon of the study. Using the physical and administrative factors from Aiken et al. (2008),
the Psychological Testing and Assessment, and the University of Waterloo’s Center for Excellence
(2016), when Preparing Tests and Exams are the guidelines for qualitative factors of exams
revealed that the quality of exams had the lowest mean rating compared to the physical
environment and administrative responsibilities as the factors when assessing the qualifying
examinations. The participants were two hundred ninety-four (294) students who took the
qualifying examinations. Grouping the qualifying tests by incoming year level and status revealed
a considerable variation in their assessment, according to the results of variance analysis. The most
popular recommendation among examinees is to reinstate the two-strike policy in place of the one-
strike policy. This is followed by special remediation programs for deserving “late bloomer”
students and special review classes that outline the benefits of qualifying exams.

Findings showed that better preparation must be provided for students most especially for
the identified difficult examinations while improving the physical environment during
examinations. It also showed that giving the students a chance to prove the student’s ability to
improve and prepare for the board examinations by providing unlimited tries of the qualifying
examinations instead of one strike or two strikes.

Online learning has become more widespread in higher education, even in the Philippines.
Increased availability and flexibility of online resources have led to the increased usage of online
review materials by students in a bid to enhance their performance. Another research study about
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

the effectiveness of online learning modalities was conducted by Basilides et al. (2024). This study
aimed to determine the effectiveness of online learning modalities on the learning outcomes of
selected college students and it aims to determine the most effective learning modalities among
various online learning platforms, LMS or E-learning websites, as well as the usage of digital and
printed modules.

For their study, Basilides et al. (2024) stratified students based on their prior online
experience (Distance, Modular, and blended distance). The random sample of two hundred (200)
college students answered questionnaires that were developed to aid their research. The collected
survey data were evaluated using frequency, percentages, and weighted mean to determine the
study’s hypothesis.

Findings showed that online distance learning was the most commonly used online
modality in this survey, accounting for 69%. It also shows that the most effective mode was
blended distance learning. Furthermore, obstacles arise as a result of a lack of finance and the
availability of critical technologies. As a result, the study recommended that online learning focus
on integrating technical advancements, ensuring the quality of materials used, and maintaining
current online learning progress.

Another study was conducted by Ada, et. Al (2022) about distance education in the
Philippines: a review of online instruction and evaluation. This study is about online and distance
learning in the Philippines as well as the continuity of education through flexible and virtual online
learning. This study involves assessment methods, instructional strategies for online learning, and
the validity of tests administered synchronously and asynchronously via virtual platforms.

A systematic research review design was used in this work to locate pertinent research data,
including analysis, synthesis, and interpretation of the various findings in the context of online
distance education (Rahi, 2017 as cited in Pollock and Berge, 2018). A total of 56 research
documents, including studies, journals, articles, academic blogs, and papers, were examined to
generate an analysis and idea that evaluates the efficacy of evaluation approaches and instructional
procedures in online learning.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

Findings showed that synchronous and asynchronous activities are effective, and online
teaching and learning, particularly the desired learning outcomes, are enhanced with diverse and
inclusive assessment techniques, regardless of the flexible or hybrid learning format
used. Additionally, when engaging and varied assessment procedures are used with higher-order
thinking to improve the overall quality of the learning experience, test security issues and academic
dishonesty are lessened. The findings also illustrate the equivalency of online and offline learning
in a variety of ways, therefore learning continuity must be prioritized and quality learning must
not be compromised, regardless of the process the educational system chooses.

Students are using online review resources more frequently, such as practice questions,
video lectures, and online tests. According to studies, using online review resources improves
students’ performance in a variety of topics. For instance, studies have shown that students’
comprehension of topics and problem-solving abilities are enhanced by online practice questions.
These could be seen as beneficial extra learning resources for students, similar to online tutoring
services and video lectures (Abad, 2021, as cited in Amante and Santos, 2019).

Even though online learning is fast becoming a popular mode of learning in the Philippines,
there is a scarcity of studies that focus on the effect of online review materials on the performance
of accounting students in the country. Some studies have focused on online learning integration
into the curriculum of universities in the Philippines, indicating its positive impacts on accessibility
and improved learning among students (De Guzman et al., 2023 as cited in Garcia and Amante,
2022). Nevertheless, there is still a need to examine whether review materials via the Internet
would work better for Philippine students.

In the Philippines, numerous universities require accountancy students to complete a

qualifying examination, governed by specific guidelines set by each institution regarding the
timing of the assessment. Some universities conduct their Common Final Exam, also referred to
as the Qualifying Examination, before the conclusion of the academic year. In contrast, other
institutions administer the qualifying exam at the end of each semester, which can place a
considerable burden on students. The qualifying exams that a student takes after finishing their
coursework are what truly counts, rather than the coursework itself. If the student does not pass
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

these exams twice, they may only have the option of receiving a terminal M.A. at most
(Agassi, 1971).

At PHINMA University of Iloilo, adherence to the guidelines established by its parent

organization, PHINMA Education, is essential regarding the qualifying examination, retention
policy, and academic calendar. The university provides a range of learning materials, including
modules and textbooks, and has dedicated departments to support the academic needs of
accountancy students. However, it is recognized that these resources may not fully meet student
needs, as many seek additional support beyond what is available.

PHINMA Education has implemented a Common Final Examination (CFE) across its
branches nationwide for board courses, scheduled before the conclusion of each semester. With an
academic year consisting of only two semesters, students are required to undertake two
consecutive qualifying examinations at the end of each semester. This rigorous academic structure
adheres to a fast-paced academic calendar, allowing students a minimum of four weeks for
preparation and review before each periodical examination.

PHINMA Education conducts the

GRADING SCALE
Common Final Exam (CFE), a qualifying
94.8-100 1.00
exam, for its branches nationwide in each
89.2-94.7 1.25
major subject, more specifically for the
83.6-89.1 1.50
programs with board examinations. Within
78.0-83.5 1.75
the Bachelor of Science in Accountancy
72.4-77.9 2.00
program, students must achieve at least 50%
66.8-72.3 2.25 BSA Retention
of the total score and maintain a final grade of
61.2-66.7 2.50
at least 2.25, equivalent to a percentage range
55.6-61.1 2.75
of 66.8% to 72.4%. Students who do not meet
50-55.5 3.00 University Retention
the score or retention policy have several
0-49.9 5.00
options: they may retake the exam if marked
Figure 1. Grading Scale of PHINMA UI
as incomplete (INC), re-enroll in the course,
or shift to another program.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

PHINMA University of Iloilo also offers a Bachelor of Science in Accounting Information

Systems program. Its curriculum is designed to align with the Bachelor of Science in Accountancy
program during the first two years, allowing for a smoother transition if a student decides to change
their program.
Hence, this study aims to discern the effects of online review materials on the common
final examination performance of the Bachelor of Science in Accountancy student of PHINMA
University of Iloilo. Considering the fact that the school already provided materials such as
modules and books, this study also aims to discover the areas that are being affected by the
resourcefulness of the students.

The researcher seeks to learn from their own ways, as whatever knowledge they may gather
from this research can be used for future studies or future accounting endeavors that may also be
applied by other people in whatever way they see fit.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

RESEARCH GAP

Qualifying exams are a well-established component of the Bachelor of Science in

Accountancy (BSA) program. In PHINMA University of Iloilo, their version of the qualifying
exam is called the Common Final Examination (CFE). In preparation for this, students outsource
and utilize review materials from different resources. The role of the student’s educational
resources is a potential factor that could affect the performance of Bachelor of Science in
Accountancy students in the Common Final Exam (CFE). Hence, providing a more in-depth
understanding of the importance of these learning materials in the academic success of the
students.

The school provides the students with books and modules as educational tools during
lectures however, students outsource materials on the Internet to supplement their learning. There
has been research about the factors affecting the results of the performance of the students in the
Common Final Examination yet how the students find ways to pass this examination is still
unknown.

Despite the ease of accessing these materials nowadays, there is insufficient knowledge or
study that pinpoints the significance of these review materials to the students in achieving their
educational goals. This study will provide insights that are effective in identifying the effects of
online review materials on the performance of Bachelor of Science in Accountancy students in the
Common Final Examination (CFE).
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

CONCEPTUAL FRAMEWORK
The paradigm of this research will show the relationship between the independent and
dependent variables of the study. The independent variables are the following: demographics, type
of online review materials, frequency of review, device availability, and internet accessibility.

The first variable, demographics, will classify the students according to their sex, year
level, and location. The second variable, the type of online review materials, will identify the
review materials the students search for. These will be categorized as follows: test banks, online
assessments, notes, or video lectures. The third variable, frequency of review, will identify how
many days and hours per day the student spends learning using the outsourced online review
materials. Device availability will identify what available devices students have in their
possession. Internet connectivity varies from one place to another thus, this variable will determine
the speed of their connection and what kind of network they use when searching online.

The dependent variables are as follows: Performance of PHINMA University of Iloilo

Bachelor of Science in Accountancy Students in Common Final Examinations.

Independent Variable Dependent Variable

 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

• Demographics:
➢ Sex
➢ Age
➢ Year Level
➢ Location • Performance of
• Type of Online Review Accountancy Students in
Materials Common Final
➢ Test Banks
Examinations
➢ Online Assessments
➢ Notes
➢ Video Lectures
• Frequency of Review

Figure 2. Paradigm Of the Study

STATEMENT OF THE PROBLEM

This study aims to measure the performance of PHINMA University of Iloilo Bachelor of
Science in Accountancy students in Common Final Examinations. It specifically seeks to answer
the following questions:

1. What is the performance level of the students when using online review materials as an
entire group and when classified according to sex, age, year level, and location?
2. Is there a significant relationship between the frequency of online review material usage,
device availability, and internet connectivity and the performance of Bachelor of Science
in Accountancy students in the Common Final Exam?
3. Is there a significant difference in academic performance between students who use online
review materials and students who do not utilize any online review materials?
4. Is there a significant effect of using online review materials on the academic performance
of Bachelor of Science in Accountancy students in the Common Final Exam?

Hypotheses
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

1. There is no significant relationship between the frequency of online review material usage,
device availability, and internet connectivity and the performance of Bachelor of Science
in Accountancy students in the Common Final Exam.
2. There is no significant difference in academic performance between students who use
online review materials and students who do not utilize any online review materials.
3. There is no significant effect on the academic performance of Bachelor of Science in
Accountancy students in the Common Final Exam as to the usage of online review
materials.

THEORETICAL FRAMEWORK
Taxonomy of Educational Objectives/Bloom’s Taxonomy

Taxonomy of Educational Objectives, commonly known as Bloom’s Taxonomy, is a

widely used cognitive framework that aligns perfectly with utilizing online review materials for
studying. Benjamin Bloom, an American educational psychologist, published this framework in
collaboration with Max Englehart, Edward Furst, Walter Hill, and David Krathwohl in 1956.
Bloom’s taxonomy engendered a way to align educational goals, curricula, and assessments used
in schools, and it structured the breadth and depth of the instructional activities and curriculum
teachers provide for students (Lasley, 2024). According to Lasley (2024), Bloom’s cognitive
taxonomy originally was represented by six different domain levels that focused on the knowledge
and cognitive processes: (1) Knowledge, (2) Comprehension, (3) Application, (4) Analysis, (5)
Synthesis, And (6) Evaluation.

In 2001, many researchers developed a revision of the framework that considers the
complex nature of the learning process and also assesses what the students learn (Lasley, 2024).
The revised taxonomy was developed by using many of the same processes and approaches that
Bloom had used a half-century earlier. In the new taxonomy, two dimensions are presented: the
knowledge dimension and the cognitive dimension. There are four levels on the knowledge
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

dimension: factual, conceptual, procedural, and metacognitive. There are six levels of the cognitive
process dimension: (1) Remembering, (2) Understanding, (3) Applying, (4) Analyzing, (5)
Evaluating, and (6) Creating.

Figure 3. Bloom’s Taxonomy Six Levels on Cognitive Process Dimension

In this framework, the cognitive process dimension is relevant to this study. The following
shows how these levels relate to the effects of online review materials in the preparation for the
Common Final Examination.

1. Remembering: Online review materials help students remember key concepts, definitions,
and formulas. The majority of the Bachelor of Science in Accountancy subjects are conceptual
in nature, with a focus on a set of principles and guidelines. Online review materials aid in
recalling the major concepts that served as the blueprint of the examination.

2. Understanding: Interactive online resources enable learners to understand the relationships

between ideas, concepts, and processes. Problem-solving in Bachelor of Science in
Accountancy examinations is not purely formula-based but is mostly based on rationale.
Learning extends beyond the confines of the classroom. It also takes place during topic reviews
and online material outsourcing, which facilitates a thorough understanding of the subjects
discussed.

3. Applying: Online review materials allow students to apply theoretical knowledge to practical
problems. Each question on the exam is designed to do more than just practice concept recall.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

It further includes comprehensive questions that assess the ability of learners to apply their
knowledge in specific situations.

4. Analyzing: It involves students breaking down complex information, identifying patterns,

and evaluating online content. This is the lifeblood of the program, not just a solution to
problems. Almost all of the questions require analysis, as the comprehensive examination
focuses on true or false, series questions, and financial statement analysis to solve the problems
stated.

5. Evaluating: Learners evaluate the credibility, relevance, and effectiveness of online

resources. Nowadays, students rely on the LECPA review center to outsource questionnaires
and solve problems. The content of their lessons is timely and consistent with the Professional
Regulation Commission's syllabus.

6. Creating: Using online review materials, students merge information, develop new ideas,
and create original work. This is where learning preferences become evident. It demonstrates
how creative students can be when it comes to absorbing large quantities of information from
multiple topics.

Technology Acceptance Model (TAM)

The primary objective of TAM was to shed light on the processes underpinning the
acceptance of technology, to predict the behavior of and provide a theoretical explanation for the
successful implementation of technology. The practical objective of TAM was to inform
practitioners about measures that they might take before the implementation of systems. To fulfill
the objectives of the theory, several steps were carried out (Davis, 1993. as cited in Marikyan &
Papagiannidis 2023).

It is perceived that online review materials will enhance the learning performance of the
Bachelor of Science in Accountancy students of PHINMA University of Iloilo. The contribution
of TAM constructs to behavioral intention was significant when studying the acceptance of the
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

World Wide Web (Mathieson, 1991, as cited in Marikyan & Papagiannidis 2023). In the TAM
model, two factors can influence technology acceptance, namely perceived usefulness and
perceived ease of use that impact the attitude and behavioral intention. This model is applied to
understand how online review materials affect the academic performance of Bachelor of Science
in Accountancy students of PHINMA University of Iloilo.

Perceived Usefulness

The perceived usefulness is the degree to which a person believes that utilizing a specific
technology will enhance their performance (Davis, 1989 as cited in Heliyon 2023). Accountancy
students of PHINMA University of Iloilo may perceive the usefulness of online review materials
if such materials enhance their understanding of complex accounting concepts. The accessibility
and availability of various resources such as video lectures, review notes, and test banks where the
students can practice problems can make learning more engaging and effective.

Perceived Ease of Use

The perceived ease of use is “the degree to which a person believes that using a particular
technology would be free from effort” (Davis, 1989 as cited in Heliyon 2023). The frequency at
which the user engages with the system indicates its ease of use. The frequently used system
demonstrates that it is better known, easier to run, and more user-friendly. Accountancy students
may find online review materials easy to use if such materials are accessible, clear, have a
straightforward presentation, and reduce the time and energy in studying.

Attitude Towards Using

Attitude toward using technology is a measure of the user's interest in using technology.
Behavioral intention to use is a behavioral tendency to continue using a technology. The extent of
use of computer technology by a person can be anticipated by the user's attitude and attention
devoted to utilizing the technology. TAM predicts that intentions lead to behavior; however,
intentions do not always guarantee behavior (Worthington, 2021). TAM claims that perceived
usefulness and perceived ease of use will affect users' attitudes toward usage and behavioral
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

intention, characterizing the relationship as users develop a positive attitude and an intention to
utilize a technology if they perceive it useful and easy to use.

Figure 4. Technology Acceptance Model

SCOPE AND DELIMITATION

This is a descriptive study that will determine the effect of online review materials on the
performance of PHINMA University of Iloilo Bachelor of Science in Accountancy students in
Common Final Examinations. This is to assess how the online review materials affect the results
of the CFE performance of the students.

The study will be limited to 50 Bachelor of Science in Accountancy students of PHINMA

University of Iloilo. Questionnaires will be given personally to each respondent to answer. A
personal interview will also be conducted if necessary.

This research may provide scarce evidence on long-term retention and application of
knowledge. There will be insufficient exploration of moderation variables such as previous
performance on the Common Final Examination.

Statistical Package for the Social Sciences (SPSS) will be used for easier processing of the
study.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

To avoid bias, and obtain objective perceptions, students will be chosen randomly from
different year levels. The study will focus on the type of online review materials and the length of
time of review.

SIGNIFICANCE OF THE STUDY

This study was undertaken to examine the effect of online review materials on the
performance of Bachelor of Science in Accountancy students in the Common Final Examination
(CFE) at PHINMA University of Iloilo. The results of this study may benefit various sectors, as
follows:

School Administrators. This study may serve as an eye-opener for school administrators
regarding the importance of online review materials. The findings might help them design efficient
and effective plans to support students' academic performance.

Teachers. Teachers may be encouraged to enhance their lessons and teaching strategies for their
students. This study could also make them more aware of the challenges faced by both students
and their parents. Additionally, it may provide valuable insights into the effectiveness of online
review materials.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

Parents. This study could benefit parents by serving as an eye-opener to the effects of online
review materials on their children’s academic performance. It may help parents better guide their
children mentally and emotionally, fostering a more supportive learning environment.

Learners. The findings of this study could help students become more aware of the impact of
online review materials on their studies. This awareness might lead to improved outcomes in their
CFE performance.

Future Researchers. The results of this study may serve as a foundation for future research.
Future researchers could replicate this study to confirm and validate its findings. They may also
explore additional variables not included in this study to further expand their understanding of the
topic.

DEFINITION OF TERMS

Online Review Materials. Instructional materials that are developed for and hosted in online
spaces are distinct from traditional materials (Choppin & Borys, 2017, as cited in Rice & Ortiz,
2021). Also, digital instructional materials contain a broader array of adaptivity and
personalization features, and they have more potential to be accessible to students with disabilities
(Choppin & Borys, 2017, as cited in Rice & Ortiz, 2021).

Performance. It is how well a person, machine, etc. does a piece of work or an activity
(Cambridge Advanced Learner's Dictionary & Thesaurus, n.d.).

PHINMA University of Iloilo. It is a private institution located at the heart of Iloilo City.
PHINMA University of Iloilo was established by PHINMA Education in 2004, which is one of 9
branches nationwide.
 PHINMA UNIVERSITY OF ILOILO
BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000

Bachelor of Science in Accountancy. It refers to several types of undergraduate degrees that

focus on accounting principles, such as properly reporting, recording, and analyzing fiscal
transactions and managing the finances of organizations (Coursera Staff, 2024). Each degree takes
between four and five years to earn, depending on your school’s requirements.

Common Final Examinations. The Common Final Examination (CFE) is a two to four-day
examination requiring students to demonstrate depth and breadth of competency development in
their chosen program. This examination happens after every semester covering all the major
subjects tackled. The number of items per subject ranges from 70 to 100 items good for 3 hours.

REFERENCE/BIBLIOGRAPHY

Hennings, A. L. (2016). The Use of Online Supplemental Materials in College Courses to Improve

Retention - ProQuest.

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BACHELOR OF SCIENCE IN ACCOUNTANCY
RIZAL ST., ILOILO CITY, 5000