METHODOLOGY

This chapter discusses the research methods available in the study and also explains the

applicable methods used to answer the problem of this research. Further, this chapter presents the

entire plan, various procedures and strategies in identifying sources for needed information of the

study. Thus, specifically explained the research design, sampling procedure, research instrument,

research procedure and data analysis.

Research Design

The primary focus of this paper was to find out if there is a significant difference existed

in the course engagement of accountancy students under the traditional and flexible learning

modality. To address the problems of the study and to achieve its purpose, the descriptive-

comparative design was employed by the researcher. Descriptive-comparative research design is

a design wherein the researchers consider two variables and establishes a formal procedure to

compare and conclude if one is better that the other or if significant difference exists (Depaynos,

Butala & Atompag, 2021). The researcher found that this design would be appropriate because

this study intended to describe and determine the significant difference existing in the course

engagement of students under the traditional and flexible learning modality.

Population & Sampling Techniques

This portion, the researcher indicated the total population, and the sample size if the

population is large. It also described the most appropriate sampling technique that is used in the

study.
Population.

The population refers to all of any specified group of human beings or non-human

entities taken into consideration for a study. According to Johnson and Christensen

(2008), population is the large group to which a researcher wants to generalize the sample

results. The population of the present study consisted all the accountancy students

currently enrolled at South Philippine Adventist College (SPAC). The students were

categorized by their respective year levels. However, the study restricts the first-year

students because they didn’t meet the main criteria of the research – they should

experience both online and face-to-face modality of learning accounting.

Figure 3.1. Population of the Study

Population of Accountancy Students

27%
32%

41%

2nd Year 3rd year 4th Year

As shown in Figure 3.1. the population of accountancy students is presented. In

the graph, the greatest number of students is from the 3rd year, which comprises 41% of

the graph that corresponds to 18 students. Further, 32% corresponds to 14 students, which

are the 2nd years. And lastly, the 4th year students have the lowest population in the graph,

which is only 27% that corresponds to 12 students.

 Sampling Techniques.

Sampling refers to a small proportion of the population from whom the information

needed for the study is obtained. A good sample helps in saving resources without compromising

the validity of the findings. The systematic process of selecting the sample from the population is

called sampling (Ormrod, 2011).

In the study, a purposive sampling was used to identify the respondents by their year

level within the total population. According to Etikan, Musa and Alkassim (2016) a purposive

sampling technique, also called judgment sampling, is the deliberate choice of the researcher due

to the qualities the participant possesses. It is a nonrandom technique that does not need

underlying theories or a set number of participants. The main criteria that the researcher decides

to determine the respondents is that, they must experience both online and face-to-face learning

modality in learning as an accountancy student. The total population didn’t reach at least a

hundred, therefore, the researcher already concluded that the total population must also be the

sample of the study.

Instrumentation

In order to operationalized the variables, the study adapted the questionnaire from Hart,

Steward & Jimerson (2011). This questionnaire is used because it consists of the key factors

(affective, behavioral, cognitive) that is influential in determining the difference between the

course engagement of the accountancy students in an online and traditional environment.

All items were designed in 5-point Likert-type rating scales to ease the respondents in making

their choice by simply rating “out of five” (Dawes, 2008). Specifically, 1 denoted “strongly disagree, 2

meant “disagree”, 3 is intended as “neither agree or disagree”, referred to “agree” and 5 represented

“strongly agree”.
Table 3.1. Scaling of the Instrument

Numerical Scale Range Descriptive Equivalent Interpretation

5 4.20-5.00 Strongly Agree Very High Engagement

4 3.40-4.19 Agree High Engagement
Neither Agree or
3 2.60-3.39 Undecided Engagement
Disagree
2 1.80-2.59 Disagree Low Engagement
1 1.00-1.79 Strongly Disagree Very Low Engagement

Table 3.1 portrayed the scaling of the instrument. The table showed that five (5) point served as

the highest numerical scale which corresponds to the range of 4.21-5.00, with a descriptive equivalent of

“strongly agree” and is interpreted as havnig a very high engagement. The four (4) point corresponded to

a range of 3.40-4.19, with a descriptive equivalent of “agree” and is interpreted as having a high

engagement. The three (3) point is represented for the range of 2.60-3.39, with a descriptive equivalent of

“neither agree or disagree” and has an interpretation of having an undecided engagement. The two (2)

point a range of 1.80-2.59, with a descriptive equivalent of “disagree” and interpreted as having a low

engagement. And finally, the one (1) point corresponded to a range of 1.00-1.79, with a descriptive

equivalent of “strongly disagree” and interpreted as a very low engagement.

Data Gathering Procedure

In order to gather all the necessary data, a procedure must be followed. The flowchart

provided below is a brief explanation of the research procedure that has been done by the

researcher.
Figure 3.2. Flowchart of Research Procedure

Permission with the Answering

Distribution & Analysis and
VPAA & Research Problems
Collection of Survey Interpretations of
Accountancy & Providing
Questionnaire Survey Results
Chairperson Recommendations

Based on figure 3.2, before the researcher conduct the survey, he should ask first for the

permission from the Vice President of Academic Affairs and to the Chairperson of the Accountancy

Department. After the approval, the researcher will now start distributing the survey questionnaire by

sending the google form link to the respondents, as well as collecting it at the same time. The results were

then analyzed and interpreted. Finally, using the interpreted data, the researchers described and compared

the significant differences of the course engagement of the accountancy students in an online and face-to-

face environment and further provide recommendations for future researches.

Statistical Tool

After the data was collected, it was organized and analyzed. The statistical tool that was

used to analyze the data are the means of central tendency and z-test. The mean or average is

used because the measurements divided by the number of observations each data set. Through

this, the researcher will able to describe the problem of the study. While, Z- test will tell the

researcher if the hypothesis given is probably true or not.  

Z-test is a statistical test where normal distribution is applied and is basically used for

dealing with problems relating to large samples when the sample is larger than 30. It is also a

type of hypothesis test (Andale, 2014)