Chapter I

The Problem and It’s Background

A. Background of the Study

Society is one of the reasons why students limit their activities. Society can affect one's

ability to decide what a person wants. People nowadays are always depending on what their

friend or family wants even though they do not want to take the course. Sometimes, if their

friend chose to take the Business Administration course, they will end up into that course and at

the end of the day, they did not like the course they got and now they are planning to ship a

course. It is time-consuming and a waste of money.

According to Management Study Guide, decisions play important roles as they determine

both organizational and managerial activities. Deciding is the hardest part of life. Students

sometimes decide a wrong decision in life, and it may lead a wrong path so that is the reason

why most of the students try to prove themselves by graduating and finding a good job. But

sometimes, a student's decision can get affected from their families and friend's decisions. Some

of the parents of a student do not agree with the course their child wants to take. That is the

problem of every student instead of supporting their child. They hinder their child’s dream. And

most of the time students just want to be with their friends and join the same courses.

K-12 is a curriculum that adds two (2) more years to the Education of a student. It will

enhance the student's knowledge on what course to take in college. Some people say that it is

only a waste of money since our country has never had Grade eleven (11) and twelve (12) from

the past century. But people did not know if how the K-12 helps the students to be ready in

Page 1 of 19
stepping in real world or in college. K-12 helps a lot to everyone by readying their selves in

many school works and also to be ready in challenges that they will encounter.

The Accountancy, Business, and Management (ABM) strand is for those students who

are planning to take business and accountancy courses. This strand will help the students who

want to someday start their own business and learn how to organize and to plan their whole

operation. This strand may help everyone to prepare for the students in the real world. Many

people think that ABM is so hard. It is not hard, it is just challenging. It focuses on careers like

an accountant, director of sales, tax manager, marketing manager, human resource manager, and

many more.

The researchers want to clear away the thoughts of senior high students that ABM is

hard. Some of the senior high students complain that ABM is complicated and tough, but some

do not know that they are being prepared for their future careers.

The researchers will give the students an output called "ABMbolden" it is about taking

the ABM strand on their senior high school years because of its many career paths. Some

students may not change their minds since their dream jobs is what their minds has been thinking

off the past years but some could be persuaded because of all the possibilities someone could get

after taking the ABM strand.

B. Statement of the Problem

At the present time, several grade eleven students are having a trouble in determining the

academic track that will fit their capabilities and competencies. This research will be conducted

Page 2 of 19
to prove if individuals are inclined towards the business and accounting field and to illustrate the

benefits of being an ABM student by having the “ABMbolden” Program for all that will deepen

their understanding about the different strands offered.

The study aims to answer the following questions:

1. What are the factors that influence the decision-making of the respondents?

2. What are the strengths of the “ABMbolden” Program?

2.1. Functionality

2.2. Learnability

2.3. Timeliness

3. Is there a significant difference between the experimental group and control group after being

on the “ABMbolden” Program?

4. Is there a significant difference on the post test result of the experimental and control group

after undergoing the program?

5. What possible ways and decisions can respondents suggest for incoming grade 11 students?

C. Significance of the Study

This chapter aims to determine and elaborate who are the beneficiaries of the study. This

will also state the influence and the usefulness of the study in the society considering that the

researchers wanted to apply the “ABMbolden” Program for some.

To the Students-As an upcoming Senior High School student, one must be

knowledgeable enough about the quality of each academic track, particularly the Accountancy

Business and Management. By the help of the “ABMbolden” Program that the researchers will

Page 3 of 19
provide, others might determine the advantage of the students who choose to take the ABM

strand which can also fortifying the ABM students in pursuing ABM strand.

To the Teachers-One of the aspects that a teacher must prioritize is on how to build and

shape the mindset of every student in the most effective way. The study will benefit the teachers

to distinguish the reason why some students are afraid to take the ABM strand. Teachers can also

apply their skills to the delivery of career learning and the given data canhelp the teachers to

think of strategies and techniques on how to handlethose undecided studentsfor pursuing the

ABM strand.

To the Schools- This study will benefit the school because this research will serve as a

key to introduce the new education system, the K to 12 Curriculum to the students. It can serve

as a door to see the purpose of having different strand. If the said “ABMbolden” Program will be

effective, it can be use through advertising and the school can also use it as an edge to the other

schools.

To the Future Researchers- The study benefits the future researchers to serve as a

useful reference about the process of making and to gain knowledge from what the researchers

have gathered, applied, and discovered. It will help the researchers to be a better analyst and it

can be a help for the expansion of knowledge for further studies in the future.

D. Scope and Delimitations

The study is particularly focused on fortifying the decision grade eleven (11) students to

pursue ABM as their strand and it aims to change the students’ way of thinking that ABM can be

Page 4 of 19
very tough. The researchers started this study to have an output called "ABMbolden" to lessen

the students who are in fear and to give the opportunity of elaborating the courses and the

knowledge that can be earned through pursuing ABM as their strand in Senior High School by

taking surveys and conduction seminars. This study is only limited on gathering information

about fortifying the students to pursue ABM strand. The study aims to have an experiment if the

program which will discuss further about the benefit and edge of being an ABM student will also

be effective to others thus other aspects about other kind of strand are not further included in the

study.

The researchers distributed a 10-item questionnaire to the selected ABM students of STI

College Baliuag S.Y. 2019-2020 to provide, have an understanding and gather information on

what are the effects and changes of the students individually after conducting the “ABMbolden”

Program. The cooperation is a huge help for the success of the study.

Page 5 of 19
 Chapter 2

Theoretical Framework

A. Relevant Theories

Holland’s Theory. John Holland’s theory of career choice (RIASEC) maintains that in

choosing a career, people prefer jobs where they can be around others who like them. This theory

searches for environments that will let them use their skills and abilities and express their

attitudes and values while taking on enjoyable problems and roles. Behavior is determined by an

interaction between personality and environment. (Holland, 2017). Holland’s theory is centered

on the motion that most people fit into one of six personality types: Realistic, Investigative,

Artistic, Social, Enterprising, and Conventional. Realistic is likes to work mainly with hands,

making, fixing, assembling or building things, using and operating equipment, tools or machines.

Investigate likes to discover and research ideas, observe investigate and experiment, ask a

question and solve the problem. Artistic, kinds of personality who likes to use words, art, music

or drama to communicate, perform or express themselves, create or design things. Social is the

one who likes to work with people to teach, train or inform, help, treat real, serve and greet,

concerned for the well-being and welfare of others. Enterprising, likes meeting people, leading,

talking to and influence others, encouraging others, working in the business. Conventional, like

doing indoors and at a task that involves organizing and being accurate, following procedures,

working with data or numbers, planning work and events.

This theory states that it will be manageable if you are with the person that is in a same

personality. It is like choosing a strand to enroll in. Students easily learn in the environment, if

they are compatible, have the same interest, and have the same personalities. In stepping, in real-

Page 6 of 19
world choosing, the right field for students is very important. It is the start of students’ career.

This research wants to help every student that is struggling if what they want in the future.

Risk and Rationality in Adolescent Decision Making. A key question is whether

adolescents are developmentally competent to make decisions about risks. In principle, barring

temptations with high rewards and individual differences that reduce self-control (i.e., under

ideal conditions), adolescents are capable of rational decision making to achieve their goals. In

practice, much depends on the particular situation in which a decision is made. In the heat of

passion, in the presence of peers, on the spur of the moment, in unfamiliar situations, when

trading off risks and benefits favors bad long-term outcomes, and when behavioral inhibition is

required for good outcomes, adolescents are likely to reason more poorly than adults do. Brain

maturation in adolescence is incomplete. Impulsivity, sensation seeking, thrill seeking,

depression, and other individual differences also contribute to risk taking that resists standard

risk-reduction interventions, although some conditions such as depression can be effectively

treated with other approaches.

This theory states that an adolescent is capable of making rational decisions for themselves,

and some decisions may lead to bad long-term outcomes and some to good outcomes. It is

related to the study since it talks about adolescents, who are capable of making rational decisions

for their own future. Decision making is used by everyone to make rational decisions. Students

decide on what strand they are going to take for their future courses then to their future jobs.

Constructivist Theory. Bruner (1966) states that a theory of instruction should address four

major aspects: (1) predisposition towards learning, (2) the ways in which a body of knowledge

can be structured so that it can be most readily grasped by the learner, (3) the most effective

Page 7 of 19
sequences in which to present material, and (4) the nature and pacing of rewards and

punishments. Good methods for structuring knowledge should result in simplifying, generating

new propositions, and increasing the manipulation of information. In Burner more recent work,

Bruner (1986, 1990, and 1996) has expanded his theoretical framework to encompass the social

and cultural aspects of learning as well as the practice of law. Bruner’s constructivist theory is a

general framework for instruction based upon the study of cognition. Much of the theory is

linked to child development research (especially Piaget). The ideas outlined in Bruner (1960)

originated from a conference focused on science and math learning. Bruner illustrated his theory

in the context of mathematics and social science programs for young children (see Bruner, 1973).

The original development of the framework for reasoning processes is described in Bruner,

Goodnow & Austin (1951). Bruner (1983) focuses on language learning in young children.

This theory is all about how the students adapt the knowledge from the instructor. In every

student's journey, there is always a guide or even an instruction. This research will serve as a

guide to students who need knowledge about why the ABM strand is very helpful to them. Like

what theory states the most effective sequence is to present material, the researcher will propose

an "ABMbolden" that serves a guide or material and the researcher will have an oral discussion

to encourage the students to take ABM. And after all the hardship the student will have a big

reward, it is having a degree.

Hertzberg’s Two-Factor Theory. Frederick Herzberg, a behavioral scientist proposed a two-

factor theory or the motivator-hygiene theory. According to Herzberg, there are some job factors

that result in satisfaction while there are other job factors that prevent dissatisfaction. According

to Herzberg, the opposite of “Satisfaction” is “No satisfaction” and the opposite of

“Dissatisfaction” is “No Dissatisfaction”. (Herzberg, 1959)

Page 8 of 19
 This study wants the students to be more confident in pursuing the ABM strand. This theory

states the way of motivation that make the student become more productive. The researcher

made this study to give knowledge and motivation to every student.

Gottfredson’s Theory. Gottfredson’s theory, occupational aspirations are a reflection of

one’s self-concept. People seek occupations that (a) arc congruent with their self-image and (b)

reflect their knowledge of different occupations. This theory describes that students become

attracted to certain specialization. According to this theory, self-concept is the key to

specialization selection. Students tend to choose jobs that are compatible with their personality.

The key determinants according to the theory are one’s social class, level of intelligence and

experiences. In the study of Siguan Jr., (1994) as cited in Sonsona (2012) self-concept was also

found significant on the choice of specialization of students. Another is Holland’s theory of

career choice suggested that people can function and develop best and find jobs satisfaction in

work environments that are compatible with with their personalities. People tend to choose a

career that is reflective of their personality. Holland (1994), suggest that the closer the match of

personality to job, the greater the satisfaction. Holland’s theory places emphasis on the accuracy

of self-knowledge and career information necessary for career decision making (Zunker, 1994 p.

49) as cited in Abernathy (2003).

This theory is related to the study since it talks about the future careers of future job seekers,

while the researcher's study talks about pursuing the ABM strand to get more job opportunities

for the students. This theory also states that a person seeks occupation for jobs that can reflect

Page 9 of 19
somebody's knowledge and within their preferences. It is also related since it talks about

someone's job preference for their future and how will they achieve getting that job.

B. Review of Related Literature

Factors that influence the choice of specialization of students: Future Opportunities. The

earning potential of your chosen profession is likely to be a factor that influences your career

path. You may find one aspect of your career is more financially rewarding than another, or that

working your way through the ranks holds greater financial incentive than staying in the same

job. Your personal financial needs are also likely to influence the career choices you make.

Opportunity is the third factor that has shaped career choices for students. Opportunity may

influence how students have perceived their future in terms of the reasonable probability of a

future in particular career fields. The issue of poverty has played an important determining role

in the opportunities available to all. (McQuerrey, 2006)

Nowadays, students may be having difficulties in deciding the profession or career path in

the future. As the article explains about choosing a profession, it is stated that factors that

influences the decision of an individual comes with different things; one thing is the financial

needs for the sake of everyday expense. Mostly, students choose to take something that does not

really fit their abilities, and they believe that practicality should always be applied. Another

thing is the opportunities along the way; it can also affect the decision-making of the students.

Just like what is discussed, students always look for what is convenient and the career which

has a bigger possibility in the future. It has a connection on what the researchers wanted to

prove. There are some reasons stated which answer the question from the statement of the

Page 10 of 19
problem about the factors that affect the decisions of every student when choosing the academic

track to take. In addition, the researchers’ target is to gain further factors that influence the

decisions of the students.

Factors that influence the choice of specialization of students: Peer. Pummel, Harwood &

Lavallee (2008) stated that the external influences that help to shape an individual’s career

choice are also influenced by significant others through social support from peers. People

around contribute a lot in one’s decision-making. Friends may influence an individual choice of

career. Individual interest may be affected by peers for the reason that one wants to be with

them in fulfilling dreams or a certain career.

Peer is also a factor in an individuals’ decision making. It is explained that there are external

factors that have an impact for the decision making. People that surround a decision maker are

big contributors for choosing a career choice. In the society today, mostly the new generations,

career path is based on the set of friends where someone is belonging to. There are students who

are just depending on others and just base their choice of career in what their friends wanted to

pursue to be with their peers in the entire journey. The researchers aim to find the factors that

influence a student in choosing academic track. Therefore, the past study discussed a related

topic that is connected to the topic of the present researchers which gives another factor that

affects decision-making of the students.

Factors that influence the choice of specialization of students: Interest. According to

Reynolds there are times that the students choose their course or track based on their personal

interest.

There are students who made the wrong decisions for not taking time to think on what strand

fits their knowledge and skills in college. According to the statement, it is good to know that

Page 11 of 19
there are students who choose their course according to what is really planned. The given

information is about those students who pursue their personal dreams in life without any factors

affecting

Factors that Affect Student’s Decision. According to Glasser as cited in Charles (2008), the

fundamental premises of the school are that all people are curious by nature; that the most

efficient, long lasting, and profound learning takes place when started and pursued by

the learner; that all people are creative if they are allowed to develop their unique

talents; that age mixing among students promotes growth in a members of the group;

and that freedom is essential to the development of personal responsibility. This is why

the schools should take the student’s career choices seriously and a basis for offering

specialized courses. In the classroom, mentors help students envision a quality existence in

school and plan the choices that lead to it.

It is said that every people is unique in their own ways. All people have their personal

capabilities and purposes. The learning continued if it is pursued by the learner, people are

creative when someone allowed them to develop their unique talents.But it takes willingness to

pursue, to develop, and to grow everything that an individual already has. That is the reason

why schools and mentors should focus on student’s choices. It gives information about the

researchers’ target which talks about the abilities of every students which can lead them into

different career paths.

Factors Influencing Student’s Choice. Every day, people are inundated with decisions, big

and small. Understanding how people arrive at their choices is an area of cognitive psychology

that has received attention. Theories have been generated to explain how people make decisions,

and what types of factors influence decision making in the present and future. Several factors

Page 12 of 19
influence decision making. These factors, including past experience (Juliusson, Karlsson, &

Gӓrling, 2005), cognitive biases (Stanovich & West, 2008), age and individual differences

(Bruin, Parker, & Fischoff, 2007), belief in personal relevance (Acevedo, & Krueger, 2004),

and an escalation of commitment, influence what choices people make. Understanding the

factors that influence decision making process is important to understanding what decisions are

made. That is, the factors that influence the process may impact the outcomes. There are several

important factors that influence decision making. Significant factors include past experiences, a

variety of cognitive biases, an escalation of commitment and sunk outcomes, individual

differences, including age and socioeconomic status, and a belief in personal relevance. These

things all impact the decision making process and the decisions made. Past experiences can

impact future decision making. Juliusson, Karlsson, and Garling (2005) indicated past decisions

influence the decisions people make in the future. It stands to reason that when something

positive results from a decision, people are more likely to decide in a similar way, given a

similar situation. On the other hand, people tend to avoid repeating past mistakes (Sagi, &

Friedland, 2007). This is significant to the extent that future decisions made based on past

experiences are not necessarily the best decisions. In financial decision making, highly

successful people do not make investment decisions based on past sunk outcomes, rather by

examining choices with no regard for past experiences; this approach conflicts with what one

may expect (Juliusson et al., 2005).

People make decisions, big or small every day. There are different factors that influence the

decisions of people, some are based from experiences and some are based on beliefs. Some

decisions are made to avoid repeating past mistakes and hope for a positive result from what

choices are made. Meanwhile, successful people invest for those who they think are going to be

Page 13 of 19
successful. Overall, decision making is practiced differently, in every situation, past experiences

and depends on every person’s way of current state of mind.

C. Review of Related Studies

Management accounting on the family business: tipping the balance for survival. The

scarce on management accounting in family businesses is used to discuss the obstacles and

benefits of management accounting in family businesses. For family businesses, the main

benefits of using management accounting should lie in codifying tacit knowledge, preparing for

family and non-family succession, facilitating more fact-based decision-making and alleviating

the production of proper information of non-family investors and creditors. (Martin RW Hiebl,

2013)

The Accountancy and Business Management Strand are responsible to develop the skills

of every people throughout to the journey in the commercial world. Every business reflects the

state of every life of people in the future. If the people enter the world of business management,

it helps to build a foundation towards to a better future. This strand has a bigger impact in the

future especially to those students that are willing to take this strand.

Choose ABM for the future. ABM courses will surely take the students directly on the

path of being business type of person. With the help of k-12 Curriculum, it opens a new door

for the students to gain more knowledge, experiences, and leanings about management that

will help the business world to improve. (Jesa Mae Pajo, 2017).

As determined by Jesa Mae Pajo (2017). The ABM strand not only focuses in solving

problems but also supports learners to manage and to improve their communication skills.

Not only taking this path will allow the students to discover many different business

Page 14 of 19
management practices but also taking this path will gave learners many advantages in life

because studying Accountancy Business and Management allows students to enter some

opportunities like running own businesses or be in partnership type of business.

The Effect of Motivation on Student Achievement. Together with motivation,

engagement in viewed in the literature as very important for enhanced learning outcomes of

all students (Scheltchy, 2001 Woolfolk & Margetts 2007). Encouragement deals with the

performance of students. It can change someone's mind. Someone who has been motivated

has a tendency to choose what is best for the situation. No one could ever decide for you

because at the end of the day you are the one who decides. Nevertheless, it is your mind

being affected by the words of people around you. Being motivated has a great impact in

someone's life.

This study helps the researchers to target what move should a person do to motivate and

encourage student’s perception. Although, this research is about taking ABM strand, it also

necessary to distinguish what effect an encouragement does. It can trigger the mind of people

and so as the decision in life. The society and environment gives a big effect on the decision

of people. Especially, to those students who cannot decide on their self. They need to be

counseled by the people around them and so as professionals to testify the good outcome of

what they have. This explains only the effect on student’s achievement. It differs from

deciding the course but both influences decision on choosing a track.

Motivation Influences Student Engagement. The concept of motivation is considered as

a crucial factor that affects human behavior and performance (Kian et al. 2014) as the study

above said earlier, motivation has a great impact on human behavior.

Page 15 of 19
 This research clearly tells and teaches people that it affects human behavior. To broaden the

understanding, it is also includes about reducing someone's fear. The hindrance to take up a

major decision is also a part that is being affected by motivation. Taking a course is a necessary

decision and also a major responsibility that a student has to face. If the fear is in them but in the

first place, they want to take the course, they will possibly do not take that. Fear is one of the

reasons why we do not enter opportunities and it is also a big hindrance to people. Being out of

the comfort zone is a hard thing to do. It is a process for you to decide whether to take a step or

not. Although there is fear, motivation is one of the main reasons why do people go. The fear has

been overcome by encouragement. This is the main goal of the research, to diminish the

hindrances and obstacles that a student is facing that affects the decision making to take ABM as

their strand. Nevertheless, it is not for the ordinary people but for the students to take ABM.

Blending Information and Communication Technology with Accounting Research. In

today's computerized, interconnected, global business environment, the accounting profession

must deal with a host of complex issues that never existed in the past-far instance, how to capture

and record new business transactions and events, develop value-added business and information

processes, create new value-chain and supply-chain opportunities, disseminate useful knowledge

to a wide array of information consumers and provide assurance services across the entire

spectrum of economic activities reflect some of the more compelling topics of interest. (James E

Hunton, 2002) "Explore how information and communication technologies have forever changed

many aspects of business and accounting practice", are according also to James E Hunton.

Technology can control everything. The world is still improving and upgrading through

technology that makes the people lives makes better. Like in business world, technologies have

an important role in every part of it. It enhances the communication between the firms and

Page 16 of 19
customers to have a easier and faster transaction. By using of it especially to the aspect of

communication, it becomes more progressive and establishes a good behaviors and interactions

to the other people. It also aware the different companies about trends to satisfy the consumers

and become more updated to beat the competition and continuously improving or upgrading that

makes the business more productive and successful. In terms of customers, the firm can easily

identify what are the wants and needs of every people that may lead in making of different

strategies to gather more clients and higher flow of income.

The researchers use technology to make an output which is 'ABMbolden' to encourage all of

the students to take the Accountancy and Business Management strand due to the continuously

flow of different gadgets that students can use to gather income as soon as possible. Technology

can easily access to anyone or anywhere, like people usually use a website or a link to give an

information or data but in 'ABMbolden' it is just an output that have different medium than the

others and it does not like an application that needs an internet, just the presence of mind and

interest. It is also a result of technology but it differs in process that have not bad effects when it

comes to students. The millennial can easily relate and access when it comes to technology that

may result in gaining more knowledge and in creating an early business . Technologies are

available everywhere and effective when it comes to business the people control the technology

to have a better life. Students can easily influence by the technology that result in to the improper

use of it that effects their future. The 'ABMbolden' helps the students in preparing to enter the

real world, applying and developing the different skills in easier and simple way.

D. Conceptual Framework

Page 17 of 19
 The researchers will conduct a multiple-choice type of survey to both the control

and experimental group. It will serve as a basis to the researcher to know what are the

areas that need to be observe and improve. The control group is from the other section

and the experimental group is from another section since STI Senior high school has two

sections of ABM. Then, the researchers proposed the ABMbolden to be fortifying the

decision of ABM students to pursue the ABM strand. The experimental group is the only

one who will undergo ABMbolden. The ABMbolden is output with an oral discussion

that has information about ABM and opportunities that will have after. After the

ABMbolden the researcher will have a survey again about how the ABMbolden helped

the ABM students to be more motivated in pursuing ABMstrand.

Multiple-choice Multiple-choice
type of survey for type of survey for
control group “ABMbolden” experimental group

D. Generating Hypothesis

Ho: There is no significant difference between the experimental group and control

group after being on the “ABMbolden” Program.

Ha: There is a significant difference between the experimental group and control

group after being on the “ABMbolden” Program.

Ho: There is no significant difference on the post test result of the experimental and

control group after undergoing the program.

Page 18 of 19
Ha: There is a significant difference on the post test result of the experimental and

control group after undergoing the program.

Page 19 of 19