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I.

Background of the study

Many changes happening in our society as time goes by. Along with these changes

are enhancement and innovation that can help our country grow and develop.

Humans` quest to evolve and emerge to be superior continues. K to 12 Basic

Education program is one of these educational trends that aims to establish a better, be

more competitive and to be globally recognized. It aims to build a stronger foundation

of education that primarily offers quality education.

This program also includes different tracks in the senior high school which will serve

as effective tools for students to know what a particular path they should take. One of

these tracks is Accountancy, Business and Management or ABM Strand and this is

under the Academic Track. This is perfect for those who are inclined in Mathematics

and to those people who want to enter the world of business. The Accountancy,

Business and Management (ABM) strand focuses on the basic concepts of financial

management, business management, corporate operations, and all things that are

accounted for. There are only subjects exclusive for the ABM strand ,such as,

Business Mathematics, Organization and Management, Applied Economics, Business

Finance, Business Ethics and Social Responsibility, Principles of Marketing,

Fundamentals of Accountancy, Business, and Management 1 & 2. Also there are

courses you can take in college if you’re in the ABm Strand, in Accountancy, you can

take Bachelor of Science Courses, Accountancy, and, Accounting Technology. In

Business, Bachelor of Science Business Administration Majors, Business Economics,

Financial Management, Human Resource Development, Entrepreneurship, and,

Agribusiness. In Management,Bachelor of Science Courses, Hotel and Restaurant


Management ,Office Administration, Real Estate Management, Tourism

Management, Community Development, Foreign Service, International Studies,

Public Safety, and, Social Work.

Enhanced Basic Education Act of 2013 or RA 10533 states that our government

endeavors to give every student an opportunity to receive quality education that is

globally competitive based on a pedagogically sound curriculum that is at part with

international standards, broaden the goals of high school education for college

preparation, vocational and technical career opportunities as well as creative arts,

sports and entrepreneurial employment in a rapidly changing and increasingly

globalized environment, and make education learner-oriented and responsive to the

needs, cognitive and cultural capacity, the circumstances and diversity of learners,

schools and communities through the appropriate languages of teaching and learning,

including mother tongue as a learning resource.

This research would likely help those students to give emphasis to the benefits of

taking Accountancy Business

Management that they can use in the field of work specifically in accountancy. This

study would help the students to know if ABM related courses will be efficient and

effective enough to prepare them for college, as said, senior high school is the

preparatory stage for college.


Given these scenarios and observations,the researchers are endeavored to build

bridges and to cater full understanding of the importance of ABM strand offered as

part of senior high school. Hence,this study was conceived.

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