Maria Ferlin M.

Andrin (41666) Synthesis

BS Accountancy 12:00-1:00 PM

UNQUALIFIED:
The Major Flop in the Accountancy Education in the Philippines
(Position Paper)

Philippines, being one of the last few countries to adapt the K-12 Basic Education Program in
Asia and in the whole world, is now in full swing in its implementation.

Republic Act No. 10533, or the Enhanced Basic Education Act or an Act Enhancing the
Philippine Basic Education System by Strengthening its Curriculum and increasing the Number of the
Years for Basic Education has been passed into law on May 15, 2013 by the former Philippine President
Benigno Simeon C. Aquino III. This law mandates the addition of two years of senior high school from
the conventional four years of secondary education in the Philippines. So far, this has been the major
alteration in the status quo in the educational system of this country.

The implementation of this new system mainly aims to improve the quality of education in the
Philippines as one of the solution in the increasing poverty index of the nation. The past administration
also sees this as a way to provide sufficient time for mastery of concepts and skills, develop lifelong
learners, and prepare graduates for tertiary education, middle-level skills development, employment, and
entrepreneurship.

The additional two years of secondary education has already been the talk of the town years
before it was passed into law. Many expressed doubt, hesitation and resistance due to the additional
burden and expenses on the part of the students and parents. Many institutions and organizations also
expressed their sentiments that the country is not ready to implement the system due to the need of
additional trainings of the teachers, with also inadequate resources, facilities and teaching force as
existing problems even before the said program.

During the first year of its implementation, loop holes in the new curriculum had been observed
such as shortcomings which lie on the inefficiency of some teachers, insufficient learning resources, lack
of support from parents, fear of students and lapses in the curriculum itself. The former regime was not
shaken by those complications and the current administration is still attempting to alleviate the problems
brought about by the law.
 Aside from the problems stated, the biggest adjustment that will occur on this system is on the
part of the students. They will have to undergo assessments to determine their strengths and interests.
These will include an aptitude test, a career assessment exam, and an occupational interest inventory for
high schools. Career advocacy activities have also to be conducted to help guide students in choosing
their specialization or track. Each student in senior high school can choose among four tracks: Academic;
Technical-Vocational-Livelihood (TVL); Sports; and Arts and Design. The Academic track includes four
strands: Accountancy, Business and Management (ABM); Humanities and Social Sciences (HUMSS);
Science, Technology, Engineering, and Mathematics (STEM); and General Academic Strand (GAS).

To limit the scope of this paper, a more in-depth focus will be given on the Accountancy,
Business and Management (ABM) strand of this program.

The ABM strand in its most fundamental sense concentrates on the foundational concepts in
corporate operations, financial management, business management, as well as each and every factor that
revolves around those central fields. This strand opens the avenues to gain more appreciation of the
intrinsic elements that make up the world of accounting and business management courses in the
Philippines without having to dive deeper into the specialized complexities of mathematical fields such as
algebra, geometry, trigonometry, and others. Subjects in the ABM will provide the tools that will be
needed on the journey to success in the corporate world. Students will be studying financial and
management accounting alongside the legal, business, and organizational contexts that will be
encountered in the business world.

Choosing ABM as a senior high school strand offers a lot of advantages as well as disadvantages.
ABM can unleash the entrepreneurial spirit of students, improve communication skills, enhance
management of resources and finances, develop logical prowess necessary for businesses, and learning
how to manage time efficiently and effectively.

On the side note, the introduction of this strand opens the gate to more specific problems in the
teaching force. Most instructors in the secondary level are not well-versed in the field of accounting. They
have to undergo additional training to familiarize themselves about basic accounting concepts, which
won’t just happen overnight. Pair this with the lack of study materials and books for both teachers and
students, it can already be called a disaster in the curriculum.

To give a more concrete argument about this matter, the discussion will be localized in the ABM
strand offered in Divine Word College of Calapan (DWCC).
 DWCC started to offer senior high school on the start of School Year 2015-2016. It is one of the
many schools offering different strands, specifically ABM, in Calapan City. As a private institution,
DWCC has the discretion to arrange the subjects for the two years of senior high school, without
diverging from the guidelines issued by the Department of Education (DepEd) regarding the core
curriculum subjects.

Unlike from other schools where accounting subjects are already introduced in Grade 11, in
DWCC, students in the ABM strand only take up basic accounting subjects in their second year in senior
high school. Those accounting-related subjects are Accounting 101, Business Math, Business Finance,
and Merchandising Accounting. Because the subjects are compressed for two semesters only, the time to
tackle the different topics in each subject is not adequate for the students to understand the different
concepts necessary, also given the fact that in some cases, non-accountants teach the subjects.

After two years, the first batch of senior high school graduates were already eligible to enter into
the tertiary level of education. Most ABM graduates from different schools decided to took up
Accountancy. DWCC ABM graduates with at least 82% average in their accounting subjects are
automatically allowed to enrol in the program, while non-DWCC graduates will have to take up the
entrance examination specifically designed for the program. Those who passed the examination can
already be admitted in the department, while those who failed are required to enrol in bridging program
during summer, as well as those students from other strands who decided to study Accountancy.

Before the implementation of the K-12 program, the Bachelor of Science in Accountancy in
DWCC is a five-year course. Because of the new system, it was changed and compressed to a four-year
program, with subjects still almost the same with the previous curriculum.

Based on the experience of DWCC in the implementation of the new curriculum for Accountancy
students, most enrolees who passed the entrance examination are still not well-versed in the basic
accounting concepts, and admitted that during senior high school years, they were just tasked to
memorize the terms and definitions, as well as the accounts to be debited and credited in different
accounting journal entries. This goes to show that even though the basic accounting subjects were already
mandated to be taught in senior high school, the knowledge obtained by the students are not adequate for
them to survive the Accountancy Program because their foundation is not strong enough. As a result of
this deficiency, only approximately 14% of the students who enrolled in the BSA program of DWCC
qualified their first year accounting subject. Due to this, most students who want to continue in the
program have to repeat the subject, while others decided to shift to a different program.
 The problems associated with this new educational system are not just experienced by the ABM
students of DWCC, but also other students all over the Philippines. This all boils down to the lack of
preparation in the implementation of the program.

The main purpose of RA 10533 is to improve the quality of education that will eventually lead to
the economic development of the country, and that intention is clear. However, the implementation of the
said law was too abrupt and the society was not yet ready to embrace the changes that was brought about
by the new system. This argument is evidenced by the difficulties faced by the teachers, parents, and most
of all, the students. The additional two years of education is already a burden for them financially, add to
it that those two years are not justified by the amount of learning that the students can get, and the
promise that senior high school graduates are ready to be included in the work force are just vain
expectations.

In the case of ABM, it can be inferred that the K-12 Program is not really necessary in the study
of Accountancy, given the fact that the knowledge obtained by the students during senior high school is
not sufficient for them to survive the course, and they are simply unqualified to take up the program, so
they have to repeat the study of basic accounting in college just to understand the higher-level accounting
subjects. This goes to show that senior high school is just a waste of time for them, and this newly
implemented system can be considered as a major flop in the accountancy education in the Philippines.
References

Accountancy, Business and Management (ABM) Strand. (n.d.). Retrieved from Edukasyon:
https://www.edukasyon.ph/courses/senior-high-tracks/academic/abm-accountancy-business-and-
management-strand

Gatdula, R. T. (2018, January 16). K- 12 Program in the Philippines: Ready or Not? Retrieved from
Udyong: http://udyong.gov.ph/index.php?option=com_content&view=article&id=9449:k-12-
program-in-the-philippines-ready-or-not&catid=90&Itemid=1267

Mateo, A. (July, 20 2018). Make ABM Your Asset. Retrieved from Edukasyon:
https://blog.edukasyon.ph/student-portal/make-abm-your-asset/

President Aquino Signs K+12 Program Into Law. (2013, May 29). Retrieved from Teach for the
Philippines: http://teachforthephilippines.org/our_press/president-aquino-signs-k12-into-law/

The Definitive Guide to the ABM Strand. (n.d.). Retrieved from Enderun Colleges:
https://www.enderuncolleges.com/abm-strand/

Why K-12? What is K to 12 Program? (n.d.). Retrieved from GOVPH:

https://www.pna.gov.ph/articles/1037617