Good day. I will now explain the research methodology of our study.
This study utilized a correlational research design. A correlational design is used when the purpose of
the research is to determine whether a relationship exists between two or more variables without
manipulating or controlling them. In our study, we are not trying to change or influence the academic
performance of the students. Instead, we aim to examine the natural relationship between their
academic performance in Senior High School accounting or related subjects and their academic
performance in basic accounting subjects in college.
This research design is appropriate because the focus of the study is to determine whether students
who performed well in accounting-related subjects during Senior High School also tend to perform well
in college accounting subjects such as Financial Accounting and Reporting (FAR) and Conceptual
Framework and Accounting Standards (CFAS). Through the correlational approach, we can identify
patterns and relationships between prior academic preparation and college performance, which is
essential in assessing the readiness of SHS graduates for the Bachelor of Science in Accountancy
program.
Regarding the research locale, the study will be conducted at Mindanao State University–Sulu, located
in Patikul, Sulu. The university offers the Bachelor of Science in Accountancy (BSA) program and admits
students from various Senior High School strands, including ABM and non-ABM strands such as STEM,
HUMSS, GAS, and TVL. This diversity of academic backgrounds makes MSU–Sulu an ideal setting for the
study, as it allows the a researcher to compare students with different levels of accounting exposure in
Senior High School.
In terms of the respondents of the study, the participants are students currently enrolled in the
Bachelor of Science in Accountancy program at Mindanao State University–Sulu. These students are
graduates of either the ABM strand or non-ABM strands in Senior High School. They were selected
because they have already completed Senior High School and have experienced college-level accounting
subjects. This allows them to provide reliable data regarding their academic performance in Senior High
School and their performance in basic accounting subjects in college.
1. Why did you choose a correlational research design?
Answer:
We chose a correlational research design because the study aims to determine the relationship between
two existing variables without manipulating them. The research does not intend to establish cause-and-
effect relationships but only to identify whether prior academic performance in Senior High School is
associated with college accounting performance.
2. What are the main variables in your study?
Answer:
The independent variable is the academic performance of students in Senior High School accounting or
related subjects, while the dependent variable is their academic performance in basic accounting
subjects in college, specifically FAR and CFAS.
3. Why did you choose MSU–Sulu as your research locale?
Answer:
MSU–Sulu was chosen because it offers the Bachelor of Science in Accountancy program and admits
students from various Senior High School strands. This diversity provides a suitable population for
examining differences in academic preparation. Additionally, the researcher has access to the
institution, and there are limited related studies conducted in the area.
4. Why are only BSA students selected as respondents?
Answer:
BSA students were selected because they are required to take core accounting subjects such as FAR and
CFAS. They have also completed Senior High School, making them suitable respondents for comparing
SHS academic preparation and college accounting performance.
5. Why include both ABM and non-ABM graduates?
Answer:
Including both ABM and non-ABM graduates allows the study to examine whether prior exposure to
accounting subjects in Senior High School affects college accounting performance. This comparison is
essential in assessing the preparedness of different SHS strands for the BSA program.
6. Can this study determine if SHS accounting causes better college performance?
Answer:
No. Since the study uses a correlational design, it can only identify relationships or associations between
variables. It cannot establish causation or conclude that SHS accounting directly causes better college
performance.
7. How will this study be useful?
Answer:
The study can help educators, administrators, and curriculum planners assess whether the current
Senior High School curriculum adequately prepares students for the BSA program. It may also guide
academic interventions for non-ABM students.