Academic Performance of Accountancy Business and Management (ABM) Students in Organization and Management and Business Mathematics

Abstract

INTRODUCTION

The implementation of the K-12 curriculum introduced senior high school students to a different group of subjects -core, applied, and specialized -depending on their chosen strand. The Accountancy Business and Management (ABM) strand focuses on the basic concepts in management thus, leading its students to careers in accounting and management (Engadin, 2018). In ABM, the researchers noticed that some ABM students were experiencing difficulties in dealing with specialized subjects. This triggered the researchers to know the ABM students’ performance in the specialized subjects Organization and Management and Business Mathematics to design a strategic intervention material that will enhance the performance of the students.

METHODS

A descriptive correlational research design was used in this study. Interview with the ABM teachers and students were conducted to determine the academic performance and grades of the students. Thirty-five Grade 11 students answered a 50-item paper and pencil-test to discover their understanding and performance on the subjects. Census sampling was used in selecting the respondents for the study. The data were analyzed using mean, item analysis, and the Pearson Product Moment Correlation.

RESULTS

The majority of the participant's grades fell on a very satisfactory level (85-89) on the subjects Organization and Management and Business Mathematics. Meanwhile, most of the participants score in Organization and Management range from 31-40 while in Business Mathematics scores range from 41-50. Item analysis revealed that in Organization and Management, planning and special topics in management are the least mastered topics while presentation and analysis of business data are the least mastered topics in Business Mathematics.

DISCUSSIONS

The results demonstrate the need for intervention in the least mastered topics; thus, the researchers designed strategic intervention materials (SIMs) on planning, special topics in management, and presentation and analysis of business data. The use of the developed SIMs in the classroom can enhance the performance of the students in their specialized subjects since the SIMs are effective in helping the students in mastering their competency based-skills and in contributing to better learning of the concepts (Gultiano, 2012). To fully measure the effectiveness of the SIMs in enhancing student's competency, conducting a post-test after the intervention is recommended.