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GROUP 1 OF 11 ABM B MARCH 28, 2019
Background of the Study
We are aware that before you reach success, you must first
overcome the different challenges and difficulties that life will offer. With
the implementation of the K-12 program, students are introduced with a
new kind of system. The different tracks and strands are presented, and
under the Academic track the Accountancy, Business and Management
or ABM is marked as one of the top choices of the students. The strand
focuses on the basic concepts of accounting and different business
matters. Knowing that handling a business and creating different
financial statements is not easy, it is just normal for students to
experience challenges and difficulties in taking the accounting subjects.
According to Vista College (2016) certain aspects of accounting
can be complex, and it ultimately requires hard work and studying
just like other college classes. MC Guigan N. (2017), suggested
that, accounting is sometimes externally imposed on students and
because of that they experience struggles in connecting with
accounting. Students tend to have difficulties with the abstract
nature of accounting because they only focus on the obvious rather
than the deeper parts of accounting. They are searching for a
relation between what is taught to them in their university
accounting education and their ‘personal’ contexts. There are also
lots of factors that could affect and harden the tasks and the life of
a student in taking accounting subject. The researchers found out
that many accounting students are experiencing difficulties while
studying because of the lack of
interest in the said course, lack of focus, lack of connection and
some of them are working on other jobs unrelated to accounting
that bombards them with lots of responsibility during their term of
studying. According to Liu (2011), people sometimes hold
negative stereotypes and view learning the accounting subject as
simply a memorization of rules rather than acquiring important
conceptual and analytical skills. But despite all of those an
individual must often struggle to overcome these negative
opinions and stereotypes to see high-quality careers and go on to
become professional accountants or business tycoons. Students
need to overcome all of those in order to see and experience the
real profession. Every student has the right to choose the path that
they want to take and with these kind of
studies, the students will be given a chance to have their
overview of the ABM strand. This study aims to present not only
the challenges and difficulties of students but also the factors
affecting them.
Statement of the Problem

This study aims to present the different challenges and

difficulties of the Grade 11 ABM students in taking accounting
subjects. The different struggles and challenges that they usually
encounter in taking the accounting subject are presented as well
as the factors that affects the students in taking accounting
Research Questions
• What are the challenges and difficulties encountered by an
accounting student in performing their works?
• What are the different misconceptions in taking accounting
• What are the different positive factors affecting the decisions of
the students taking accounting subject?
• What are the negative factors affecting the decisions of the
students in taking accounting subject?
• What are the coping strategies of the students in taking
accounting subjects?
Scope and Delimitation
The research data is based on the challenges and difficulties of
the Grade 11 ABM students taking the accounting subject. And this
research is aiming to give knowledge to the people in the field.
This study is limited to Grade 11 ABM students of Republic
Central Colleges. We gave questionnaires to collect the data from
them and to get their experiences in taking the subject.
We gathered and tried to understand the data for us to identify
the appropriate ones to be presented in our study. With our limited
participants, we tried to be as open minded as possible to create a
plausible research. We tried to point out the changes that happened
in the accounting education due to the emerging technologies and
the changing society.
Research Design
In this study, the researchers will be utilizing the
phenomenological type of research. According to Grand Canyon
University (2018), phenomenology was defined as a research
tool based on the academic disciplines of philosophy and
psychology and has become a widely accepted method that is
used to describe how human beings experience a certain
phenomenon. It attempts to set aside biases and preconceived
assumptions about human experiences, feelings and responses
to a particular situation. The researchers in this study are using
this design to collect the challenges and difficulties of the
students in taking accounting subject.
Participants and Sampling Technique
In this study the researchers will be utilizing the total
population sampling technique to involve all of the Grade 11
ABM students as the participants of this study. The total
population sampling technique is a type of purposive sampling
technique which involves all of the members of the entire target
population that are united in terms of their characteristics (Laerd
Dissertation, 2012). The researchers of this study decided to
use this kind of sampling technique because it will increase the
level of confidence in terms of the accuracy of this study.
Thank you