DON HONORIO VENTURA STATE UNIVERSITY

DHVSU Main Campus, Villa De Bacolor, Pampanga

COLLEGE OF BUSINESS STUDIES

The Impact of Online Classes on the Mental Health and

Learning Capacity of Accountancy Students in

Don Honorio Ventura State University

-Main Campus

A Study Presented to the Faculty of the College of Business Studies

of the Don Honorio Ventura State University

Bacolor, Pampanga

In Partial Fulfilment of the Requirements for the Degree

Bachelor of Science in Accountancy

Submitted by:
Cortez, Pauline S.
Lopez, Angel Joy Q.
Lugtu, Kristine Y.
Manlapaz, Laidreen Joy N.
Rirao, Aila C.
Yabut, Jasmin Zensky V.
 TABLE OF CONTENTS

Page

TITLE PAGE

CHAPTER

I. THE PROBLEM AND ITS BACKGROUND

Introduction…………………………………………………………….. 4

Conceptual Framework

Relevant Theories………………………………………………. 8

Related Literature………………………………………………. 11

Related Studies…………………………………………………. 13

Conceptual Framework Diagram………………………………. 15

Statement of the Problem………………………………………………. 16

Significance of the Study………………………………………………. 17

Scope and Limitation…………………………………………………… 19

Definition of Terms…………………………………………………….. 20

Acronyms……………………………………………………………….. 22

II. RESEARCH METHODOLOGY

Research Design………………………………………………………… 23
 Respondents…………………………………………………………….. 24

Sampling Method……………………………………………................. 24

Sample Size……………………………………………………………... 25

Research Instrument…………………………………………………….. 25

Data Gathering Procedure………………………………………………. 30

Ethical Consideration…………………………………………………… 30

Statistical Treatment of Data…………………………………………… 32

REFERENCES…………………………………………………………………. 37
 CHAPTER I

The Problem and Its Background

Introduction

As the coronavirus disease (COVID-19) pandemic spreads over the world, there

are lots of changes that happen in the society such as how the people live and behave.

Everyone is affected such as the businesses, establishments, and even the educational

institutions. As a response to the students' changing lifestyles and quickly evolving

technologies brought by the pandemic, the field of education implemented a new normal

learning modality, which is the transition from traditional face-to-face classes to an

online set-up of learning modality.

The World Health Organization (WHO) declared a COVID-19 pandemic in

March 11, 2020 which has impacted lives in numerous nations. Pandemic has changed

the way people behave, lifestyles, and even norms (Tate, 2022). Everyone was affected

and such normal activities brought a great risk to people’s health and survival.

Since this situation arise, schools and universities were forced to close their doors

and move classes virtually or online, back on March 11, 2020. Along with this is the

worldwide lockdown wherein in the Philippines, President Rodrigo Duterte ordered a

lockdown starting on March fifteen (15), 2020 (Aspinwall, 2020). Due to this, there has

been a span of seven months before the resumption of the classes. Commission on Higher

Education (CHED) chair Prospero de Vera III said last, May 21, 2020, that the

continuation of the school year will adopt the flexible learning policy. Then, Don

Honorio Ventura State University has opened the academic term on October 5, 2020.
 5

The development of online learning modalities was pushed as a result of the

crisis, ensuring that learning was not hindered (Mukhtar et al., 2020). Traditional college

lessons in the Philippines have switched to online classes due to tight quarantine

regulations. An online class is defined as a form of distance education wherein a course

or program is designed to be conducted online which means that the students are not

required to attend class physically but virtually. The faculty members communicate their

instructions and assessments in a virtual environment (Bates, 2016).

As the pandemic adapts the online learning as the new normal learning modality,

there are positive and negative effects that occur. On the positive side, online classes

provide the students with convenience in a way that the students are not burdened by

transportation which also makes online classes cost-effective. Online class also enables

the students to have self-discipline in a way of managing their time in order to focus on

answering and doing the tasks on their own rather than doing unnecessary things

(Thompson, 2021).

Although there are positive impacts that online classes provide, there are also the

negative effects and issues that arise. Students found it hard to concentrate during virtual

learning compared to onsite education resulting to poorer study performance (Aristovnik

et al., 2020). In addition, students may experience a lack of self-discipline or an improper

learning environment while studying alone at home (Bao, W., 2020), resulting in a sense

of work overload and consequently a higher degree of stress (Bedenlier et al., 2020).
 6

There are studies that show how the changes in the learning modality affect the

students and what are the factors affecting them. According to Aristovnik et al, (2020),

online learning interrupts students’ study habits compared to the one who undergoes

traditional education. As a result, the students are not satisfied with their academic

performance. The study also revealed that the students are also affected in terms of

emotional life and personal circumstance such as how they are concerned about their

future careers and at the same time, the anxiety and frustration towards the subject

trouble them.

Moreover, the sudden change in the learning system impacts the student

community. With the widespread of online classes as a substitute, future accountants are

facing too many unexpected necessities of change or revisions in accounting education

and demand complex understanding to achieve better performance in these conditions

(Ghaderi, et al., 2015).

An article in CPA Journal entitled “The Impact of Online Education on

Accounting Recruiting”, concludes that online learning is rapidly growing and will be a

new normal status. Recruiters must brace for change in recruiting as accounting students

undergo changes in the educational environment. Therefore, the researchers want to study

the impact of an online class on the students, how well they perform and learn effectively

to use it with efficiency.

In the Philippines, the university students also face struggles and difficulties in

dealing with the online classes as it is proven by the study conducted by Cahapay and

Rotas (2020), which shows that the students experience difficulties that are not just about
 7

the technological tools but also the well-being of the students that causes distraction in

the way they learn. The difficulties include unstable internet connectivity, electric power

interruptions, inadequate learning resources, overloaded lesson activities, conflict with

home responsibilities, poor peer communication, poor learning environment, financial

related problems, physical health compromises, and mental health struggles.

Furthermore, the COVID-19 pandemic had the greatest impact on the quality of

the learning experience and students' mental health because of the transition from face-to-

face classes to online setup (Barrot et al., 2021).

Through the results and findings of the previous researchers, it has been identified

that online classes not only affects physical health but also the mental health of the

students. Due to the constant isolation and lack of interaction with fellow students and

lecturers in an online setting, the sudden move to online classrooms may have

psychological consequences for college students that is why the researchers choose this

topic, "The impact of Online Classes on the Mental Health and Learning Capacity of

Accountancy students", mainly because the researchers want to understand the factors of

what really affects the respondents and how it also affects their academic performance.

The researchers through this study entitled “The Impact of Online Classes on the

Mental Health and Learning Capacity of Accountancy students in Don Honorio Ventura

State University-Main Campus” aims to determine the impact of online classes on the

mental health and learning capacity of accountancy students in DHVSU- Main campus

and to inform the readers about how the new style of studying might be a great help and

at the same time may be ineffective and cause damage to the student’s capability and
 8

function. In addition, the researchers aim to contribute to the discovery of the underlying

reasons why Online Classes affect the mental health, especially for the Accountancy

students that require a more focused and healthier environment to absorb all the ideas and

concepts of the course subjects as Accountancy students need a lot of time and effort in

understanding the whole concept of accounting. This focuses on how the mental state of

the students, such as stress, anxiety, anger level, panic or confusion, and moods affect

their learning capacity; do the respondents recognize, absorb, and use the knowledge.

When the target respondents experience that kind of morale, the researchers desire to

know how their ability to learn was affected.

Relevant Theories

This part of the chapter will summarize some of the relevant theories to the

present study. The theories will guide the researchers to further understand how online

class works and how it affects the students when it comes to mental health and learning

capacity.

E-learning Theory. Researchers namely Mayer, Sweller, and Moreno (2015) are

the contributors to this theory. E-learning Theory is composed of principles that can be

integrated into the instructional design which demonstrate how educational technology

can be used and designed to promote effective learning. In addition, this theory belongs

to the grand theory of Connectivism because it emphasizes how technologies can be used

and designed to create new learning opportunities and promote effective learning. The

theory was developed from a set of principles created based on Cognitive Load Theory,
 9

which is about the amount of mental effort involved in working memory. Therefore,

cognitive load, along with design principles and technology, comprises e-learning theory.

This theory is relevant to the study as it explains the way how effective learning is

achieved by means of considering the different factors affecting it and using those factors

in developing a set of principles.

Theory of Transactional Distance. This theory by Michael G. Moore stated that

in distance learning scenarios wherein students and teachers are separated, there are

communication gaps, and psychological space for potential misunderstandings occurred.

It also has an impact on their sense of transactional distance. Transactional distance is

defined as the psychological or communicative space that separates a teacher from a

student which is brought by the structured learning situation. In addition, transactional

distance is affected by the two important elements of distance learning which are

dialogue and structure. The first element is the provision for two-way communication

(dialogue) while the second element is the extent to which a program is responsive to the

needs of the individual learner (structure). Therefore, this theory states that as the level of

interaction between teacher and learner decreases, learner autonomy must increase.

The relatedness of this theory to the study is how it affects the learner’s capacity

based on distance education. This theory also gives information about the communicative

space brought by online learning.

Community of Inquiry or the CoI Framework. This is a theory made by

Garrison, Anderson, and Archer. Community of Inquiry Theory explains how learning

takes place for students through the educational experience that occurs due to the social,
 10

cognitive, and teaching presence. The Community of Inquiry (CoI), a model of inquiry-

based learning, is based on the work of John Dewey and constructive views of

experiential learning. Community of Inquiry is a theoretical framework developed in

order to structure the process of learning in an online or blended environment. The CoI

framework identifies the necessary elements to have deep and meaningful learning.

The CoI theory is related to the study as it explains how the social, cognitive, and

teaching presence affects the students' capability to learn in an online environment.

Self-determination Theory. Self-determination theory (SDT), proposed by Deci

and Ryan (1985), is a macro-level theory of human motivation wherein its purpose is to

explain the dynamics of need, motivation, and well-being of an individual within a social

context. The theory suggests that all individuals possess three universal and

psychological needs which are autonomy, competence, and relatedness that move them to

act or not to act. In addition, adequately addressing these psychological needs enable the

students to be actively motivated in engaging with learning tasks. Therefore, self-

determination theory can explain the effects of needs-based support on the students’

motivation, engagement, and learning.

The relativeness of this theory to the study is the mental health of the students

experiencing the new implied educational system. It explains the students’ motivation

which is gained through addressing their psychological needs.

Big Five Model Framework Theory. The proponents of this theory are Paul

Costa and Robert R. McCrae. The Big Five Model (BFM) was used to identify the

correlations between the personality of learners and their perceptions of the online

learning method. This theory identifies the five broad personality traits which are
 11

agreeableness, conscientiousness, extraversion, neuroticism, and openness which can

contribute to the students’ academic performance. Agreeableness refers to concepts such

as trust, politeness, tolerance, and willingness to cooperate. Extraversion indicates how

sociable and friendly an individual is. Conscientiousness indicates how responsible,

organized, careful and diligent a person is. Neuroticism indicates the level of individual

anxiety, depression, and insecurity. Openness is about individual curiosity, creativity, and

open-mindedness.

Big Five Model Theory is related to the study as it identifies the personality of the

students which are significant in attaining academic achievement. It provides different

traits that are needed for students to cope with the new educational system.

Related Literature

Presented below are collections of the related literature which will serve as guide

for the study.

According to Wirth (2020), many college students have skipped most lectures in

terms of the internet and blended learning. Although students have adjusted to new

schedules and learning environments, many have struggled to adapt to this new normal.

Based on the interview that Wirth conducted with a mental health counselor, many

students' mental and physical health has been impacted by the daily screen time of online

education and the absence of face-to-face interaction. To conclude, the pandemic really

made a huge impact on students' education, as well as their mental and physical

wellbeing.
 12

Online education has changed the way the students learn, but a year and a half of

taking classes from home have resulted in several mental and physical health problems

for both students and professors. The students were first captivated by the prospect of not

having to hustle and prepare to arrive at their respective schools but the students' and

instructors' mental and physical health has suffered as a result of online education. The

pressure to concentrate and deliver the desired outputs has caused a lot of tension and

stress which resulted in the noncompletion of the tasks. The majority of the children were

spotted falling behind and succumbing to the stress which indicates that the student's

mental health had been affected (Choudhary, 2021).

Based on the article by KY Counseling Center, (2020), it was stated that due to

the general COVID-19 outbreak, schools and institutions across the United States and

around the world switched to online classes. It was first convenient and enjoyable but in

the long run, students, parents, and teachers have recognized the difficulties of online

classrooms, particularly in terms of mental health. Students find it more difficult to learn

new knowledge, and despite sitting in front of the computer, they feel physically

exhausted and burned out, which made the students and educators anxious and stressed.

Although online learning has the potential to negatively affect students' and parents'

mental health, it also offers benefits, notably in terms of family bonding and

relationships.

According to Alibudbud (2021), students may experience greater anxiety and

absenteeism as a result of online learning. All students may be affected by the sudden

transition to online class, but students from lower socioeconomic backgrounds are more

likely to experience emotional stress due to limited financial resources. Given such
 13

factors, a digital gap resulting from socioeconomic differences might cause mental health

disparities among students. Due to social and cultural circumstances, according to a

recent article from China, young Chinese students from resource-poor areas may be at

risk for mental problems during the COVID-19 epidemic. Similar findings were made in

the Philippines wherein children faced a higher risk of poor mental health than adults,

owing to their transition to online learning modes during the pandemic.

Based on the news report of Abadilla (2022), according to a study by the Phinma

Education Network, the virus has taken a significant impact on the mental health of

college students, particularly those from low-income families, who are more concerned

about tuition, gadgets, internet availability, and future employment prospects than those

students from upper-income classes who have the gadgets and adequate space for

learning. Therefore, it is revealed that financial situation had an impact on the

psychological well-being of the students from lower-income families which can lead to

emotional pain and can make them feel distracted or unmotivated, according to the

report.

Related Studies

Presented below are collections of the related studies which will serve as

guidelines and references for the study.

According to the study conducted by Yuzulia (2021), the rapid spread of the

COVID-19 pandemic results in class suspensions, necessitating the use of online

learning. The findings revealed that students faced some challenges when learning online,

such as a poor internet connection, a lack of motivation, being easily distracted, and
 14

feeling more stressed as a result of the teachers' workload. In conclusion, most students

stated that they prefer traditional learning over online learning due to problems

experienced during the implementation of online classes during the pandemic situation.

The study driven by Deshpande & Mhatre (2021) entitled “A Study of Impact of

Online Education on Mental Health and Academic Performance of Children of Project

Affected People Studying at Undergraduate Level in Navi Mumbai” stated how online

education affected the mental health and academic performance of the students. The

results derived through a Google questionnaire revealed that students from project-

affected families are having difficulty with online learning for a variety of reasons; the

most common problem is the financial issue. Financial situation discourages them from

acquiring better digital devices or sufficient internet data and connectivity, affecting their

learning ability and causing mental stress among students, which negatively impacts their

academic performance.

The Impact of Digitalization on Students' Academic Performance was a research

conducted by Salvador, Olmedo, Peña, & Davids (2021). According to the findings of

this research, the majority of students were dissatisfied with the quality of their online

education during the COVID-19 pandemic lockdown, and many believe it had a negative

impact on student performance. Furthermore, the quality of education, task adaptability,

workspace environment, and interaction with other students and professors all influence

students' academic progress. Regarding their emotional condition, students expressed a

higher level of discouragement, boredom, ignorance, and worry, and a reduced degree of

calm and trust.

 15

According to the research conducted by Barrot, Llenares, & Del Rosario (2021),

Students' online learning problems differed in type and extent. The greatest problem of

the students is related to their learning environment at home, while technical knowledge

and proficiency were their least significant challenges. According to the students'

responses, the pandemic has worsened their problems, particularly in terms of the quality

of their learning experience, mental health, finances, social engagement, and mobility.

Based on the research conducted by Abordo et al. (2021) the COVID-19

pandemic has compelled the educational community to rely on blended learning, which

requires classes to be taught online or in modules. The study revealed that blended

distance learning has an impact on the mental health of the senior high school students of

Colegio de Santa Rita de San Carlos, Inc. as it showed a Very High

Correlation/Relationship between blended distance learning and the level of mental

health of senior high school students.

Conceptual Framework
 16

The research addresses some conventional understanding of the impact of Online

Classes on Mental Health and the Learning Capacity of Accountancy Students in

DHVSU Bacolor, Pampanga. The first section of the study is the interpretation of Factors

affecting the students in dealing with the Online Class system, which represents the

perspectives of accountancy students in the DHVSU Bacolor, Pampanga. After finding

the given comments in response, the second section draws on work on the Effect of

Online Classes on the Students’ Mental Health and Learning Capacity. This section

continues to discuss material effects across the students’ experiences, especially in terms

of their Mental Health and Learning Capacity. The third section is framed and structured

by three key focus relationship areas of each topic uses that are connected to each other to

form a conspiracy and find regarding the specific topic. It attempts to answer the

overarching three research questions related to their Significant Relationship. It is

important to build on these questions systematically and to consider the significance of

these mentioned dimensions is able to arrive in the last section, the formulation of

recommendation which frame the thesis and underpin the overall research question.

Statement of the Problem

The general problem of the study is “What is the impact of Online Classes on the

Mental Health and Learning Capacity of the Accountancy students in Don Honorio

Ventura State University, Main Campus?”

Specifically, this study seeks to answer the following research questions:

1. What is the socio-profile of the respondents based on:

 17

1.1.1 Name (Optional)

1.1.2 Year level

1.1.3 Course

1.1.4 Sex

2. What are the factors affecting the students in dealing with online class?

3. How did online class affect the students’ mental health and learning capacity?

4. Is there a significant relationship between online classes and the students’ mental

health?

5. Is there a significant relationship between online classes and students’ learning

Capacity?

6. Is there a significant relationship between students’ mental health and learning

capacity?

7. Based on the results, what recommendation can be formulated?

Significance of the Study

The primary purpose of this research is for the researchers to know and

understand the correlation of the new learning system, which is an online class, to the

mental health that affects the learning capacity of the students. The researchers aim to

contribute to the discovery of the underlying reasons why Online Classes affect mental

health, especially for the Accountancy students.

The results of the study will be a great benefit to the following:

 18

Students. This study will provide information regarding the importance of education in

their chosen career as well as monitoring their mental health amidst online learning. This

will also help them understand their current situation and provide a more scientific

explanation of how the Online class impacts their learning capacity. As the students are

the primary respondent to this paper, this will be relevant and will hugely help them.

Parents. The result of this study will give information to the parents about the

experiences of their children in the online class setup whether it is effective or not. This

study will give insights into difficulties of learning virtually that may have an impact on

their children’s mental health and learning capacity. It could also serve as a guide for

parents who want to keep an eye on their children’s academic performance. As parents

enrolled them in the university, comes with self-assurance that their children are given

quality education in this time of pandemic.

Professors. The result of the study will help professors to evaluate the effectiveness of

online class and their teaching methods. Results will enable professors to assess each

student on how they easily learn or if they're underperforming their academics. This will

also give the factors that affect the student's poor performance which include mental

health issues and might be a way for a professor to understand a student's matter.

Dean of College of Business Studies. The results of the study will provide the dean the

information on how online classes affect students' academic performance and learning

capacity and how it also affects their mental health. Data given will enable the dean in

scheduling classes and mental health breaks. Data gathered will help the dean to

commence collaboration among faculty and staff to help to ensure the quality of
 19

education by improving online learning modalities on each academic subject with proper

examination of students' learning capacity and performance.

Don Honorio Ventura State University. This study will improve the university in

providing quality education specifically in the accounting field. This study will foster

new and better ways of enhancing knowledge and learnings about the concept of

accounting, thus preparing globally competitive accountants for the future. This study

will also enable the university to show its care for its students not only physically, and

academically but also mentally.

Future Researchers. This gives relevant and important knowledge and idea for the

future researchers to be a base, support or opposition paper to their future study. This

study will act as a reference to their said topic.

Scope and Limitation

This study focuses on the impact of online classes on the mental health and

learning capacity of accountancy students at Don Honorio Ventura State University

Bacolor, Pampanga. Recent studies and literature will be consulted in order to determine

the impact of online classes on the mental health and learning capacity of accounting

students. The target population is the total population of students enrolled in the Bachelor

of Science in Accountancy program at DHVSU Bacolor in Pampanga for the school year

2022–2023. This study will not cover any other issues that are not related to the impact of

online classes on the respondents’ mental health and learning capacity. Other students

who are not enrolled in an accounting course are not included in this study. The research

will be conducted by distributing questionnaires to students as a survey and reference

 20

tool. The researchers will be able to learn more about the impact of online classes on the

mental health and learning capacity of accounting students by implementing this strategy.

Definition of Terms

The following terminologies were defined conceptually to facilitate better

understanding of the study.

Accounting is the process of systematically recording, analyzing, and summarizing

business and financial transactions and interpreting, verifying, and reporting the results.

Accountancy students are students who are studying accounting theory and principles to

have an academic background in an accounting curriculum, as the foundation for a future

career in finance or economics and to analyze a company’s business or organization’s

financial position.

Anxiety is characterized by feelings of uneasiness, apprehension, and worried thoughts

about the future. It is more commonly associated with muscle tension, compulsive

behavior, or panic attacks, as well as physical changes such as elevated blood pressure.

Burnout is a form of emotional, physical, and mental exhaustion usually caused by

prolonged stress or frustration. It happens when you're overwhelmed, emotionally

drained, and unable to meet constant demands.

 21

Cognitive science is defined as the scientific study of thought, acquiring knowledge, and

mental organization, and it includes aspects of psychology, linguistics, philosophy,

neuroscience, and computer modeling.

Coronavirus disease (COVID-19) is a disease caused by the severe acute respiratory

syndrome coronavirus 2 (SARS-CoV-2) that was discovered in December 2019 in

Wuhan, China, resulting in the COVID19 pandemic.

Frustration is the feeling of being upset or annoyed, especially dissatisfaction arising

from unresolved problems and the inability to achieve something.

Learner’s autonomy is the ability of the learner to be able to take control and

responsibility for their own learning both in terms of what they learn and how they

understand it. The idea is that students are capable of self-direction and are able to

critically reflect on their language learning behavior and develop an independent,

proactive approach to their studies.

Lockdown is a state of isolation or a restriction policy implemented as an emergency

safety measure to prevent people from leaving or entering other areas.

Mental health is a person’s condition that refers to their emotional, psychological and

social well-being. It has an impact on how people think, feel, and make decisions.

Mental health counselors are licensed professionals who provide emotional support and

treat the cognitive, behavioral, and emotional aspects of mental health.

Online classes include video recordings and live lectures, as well as course reading and

tests. They are generally conducted over the internet using a virtual portal through which
 22

students can gather reading materials, interact with teachers and classmates, view grades,

and track progress.

Pandemic refers to an infectious disease outbreak that spreads quickly across countries

or continents.

Receptivity is the ability and willingness to consider or receive new suggestions and

ideas.

Recruiter refers to a person whose job is to enlist or persuade people.

Stress is a feeling of mental or emotional strain or physical tension resulting from

adverse or very demanding circumstances.

Acronyms

BFM – Big Five Model

CHED – Commission on Higher Education

CoI – Community of Inquiry

COVID – Coronavirus Disease

CPA – Certified Public Accountant

DHVSU – Don Honorio Ventura State University

SDT – Self-determination Theory

WHO – World Health Organization

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Chapter II

Research Methodology

Research Design

The study will employ a quantitative approach in order to assess the impact of

online classes on the mental health and learning capacity of the accountancy students at

Don Honorio Ventura State University-Main Campus. As defined by Bandhari (2021),

Quantitative Research involves the process of collecting quantifiable data which are

analyzed through the use of statistical techniques. The type of quantitative research

method that will be utilized in the study is the correlational research design. According to

Cherry (2022), a Correlational Research is a research design that looks at and examines

the relationships between two or more variables, variables that are not manipulated and

controlled by the researchers. In addition, this type of research design indicates whether

the variables have a positive, negative, and no relationship at all. Moreover, it also shows

how strong or weak the connection is. The researchers will use a Correlational Method in

this study in order to determine and examine the association or relationship between the

variables which are Online Class, Mental Health, and Learning Capacity, allowing them
 24

to analyze and prove the relationship specifically if the online class will be going to have

a positive or negative impact on the Mental Health and Learning Capacity of the

Accountancy Students in Don Honorio Ventura State University-Main Campus.

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Respondents

The respondents of the study will be the first year to fourth-year students of Don Honorio

Ventura State University-Main campus, taking the Bachelor of Science in Accountancy course.

Among the total population of two thousand three hundred two (2302), there will be three

hundred forty-one (341) students who will be participating in the study as determined using the

slovin’s formula. There are one hundred six (106) accountancy students for the first year, ninety-

three (93) for the second year, one hundred eight (108) for the third year, and for the fourth year,

there are thirty-four (34) accountancy students. The researchers will use the systematic sampling

technique and through the total population of per year level determined as a seven hundred

fourteen (714) for the first year, six hundred twenty-seven (627) for the second year, seven

hundred twenty- eight (728) for the third year, and two hundred thirty-three (233) for fourth-year

divided by to their sample size per year level. The sampling intervals are computed as 6.73 for

the first year, 6.74 for the second year, 6.74 for the third year, and 6.85 for fourth-year

accountancy students. All the sampling intervals from the first year to the fourth year are

rounded up to seven (7).

Sampling Method

The sampling method that will be utilized in the study is the probability sampling

technique. According to McCombes, S et al. (2022), the probability sampling technique is a

method of randomly selected respondents in which every member has an equal chance of being

chosen, eliminates subjectivity and bias, and allows the results to have strong statistical

conclusions about the target population. The type of probability sampling that will be used in the

study is systematic sampling. According to Thomas, L et al. (2020), systematic sampling is a

probability sampling method where the researchers select members of the target population, and
 26

individuals are chosen at regular intervals to form a fairly representative sample. In using

systematic sampling, the researchers will compute the systematic sampling interval in order to

determine the students per year level that will participate in the study. The formula to get the

systematic sampling interval is K= N/n, where K is the interval, N is the total population and n is

the sample size.

Sample size

2,302 are the total number of students that are currently enrolled at Don Honorio Ventura

State University-Main Campus, taking Bachelor of Science in Accountancy, which is also the

total population. The sample size will be determined by means of using Slovin's formula which

is n=N/(1+Ne^2) with a confidence level of ninety-five (95%). The sample size is equal to

340.78 rounded up to 341 respondents are needed with the margin of error at five percent (5%).

The researchers will then compute the number of students for each level which uses the formula:

Population per level / Total Population x sample size of 341. The computed numbers are as

follows: one hundred six (106) for the first year, ninety-three (93) for the second year, one

hundred eight (108) for the third year, and for the fourth year there are thirty-four (34)

accountancy students.

Research Instrument

The researchers will use survey questionnaires as the data gathering tool. The survey

questionnaire was designed to obtain information about the impact of online classes on the

mental health and learning capacity of accountancy students. In addition, this questionnaire will

be formulated and prepared by the researchers themselves and by adapting the research’s results

from Faculty’s and Students’ Perception of Online Learning, Student Survey on Distance
 27

Learning, and Online Learning Impact on Mental health. The result will be formulated into a

statement as the basis of data interpretation.

The survey questionnaire consists of two (2) parts; the cover and the survey itself which

is divided into five (5) sections. The cover letter will be included in the first section of the

questionnaire. This part explains the purpose of the study to the respondents. The demographic

profile of the respondents, including name, course, and year level is shown in the first half of the

second portion of the questionnaire. The second half of the questionnaire was a survey that

includes the four sections remaining to tackle the impression of Online classes, its factors, effects

on Mental Health, and its impact on Learning Capacity. The Likert Scale format was used to

create it. It is a type of rating scale used to measure attitudes or opinions. Respondents are asked

to rate items on their level of agreement using this scale. The instrument was structured in the

modified checklist, on a five (5) – point scale, ranging from “strongly agree” (5), “Agree” (4),

“Neither agree nor disagree” (3), “disagree” (2), and to strongly disagree (1). Moreover, it was

designed to determine the perspective of the participants when it comes to the impact of online

classes and its relation to their mental health and learning capacity. Thus, it’s composed of items

that discuss the three relevant issues to the accountancy students: Impact of Online class, Effect

on the Mental Health and Effect on the Learning Capacity.

The survey questionnaire is divided into 2 parts comprising 5 sections which are

composed of five questions each. The five sections target the following areas of information:

· Section 1 : The demographic profile of the respondents

· Section 2 : Factors affecting students in dealing with online class

· Section 3 : Online class

 28

· Section 4 : Impact of Online classes on the Accountancy students’ Mental

Health

· Section 5 : Impact of Online classes on the Accountancy students’ Learning

capacity

Survey Questionnaire

We, the researchers who studies “The Impact of Online classes on the Mental Health and
Learning Capacity of the Accountancy Students in Don Honorio Ventura State University-Main
Campus” are asking for your help in order to effectively gather data and through this, we will be
able to achieve the purpose of our study which is to determine the impact of online classes on the
mental health and learning capacity of the accountancy students.
Your contribution to the study and insights are greatly appreciated.

Warmly,
Cortez, Pauline S.
Lopez, Angel Joy Q.
Lugtu, Kristine Y.
Manlapaz, Laidreen Joy N.
Rirao, Aila C.
Yabut, Jasmin Zensky V.

I. Profile of the Respondents.

Name (Optional): _________________________
Course: _____________________________________
Year Level: ______
Sex: ______
Please answer using the format:
 1 – Strongly Disagree
 2 – Disagree
 29

 3 – Neither
 4 – Agree
 5 – Strongly Agree

II. FACTORS

STATEMENTS 1 2 3 4 5

1. I feel our home a comfortable and quiet

learning environment

2. Instructors’ teaching methods and online

instructional design in online learning impact my
learning as a student
3. I experience difficulties in distance learning
when it comes to internet stability and speed
4. I am really not familiar with other online
platforms
5. My course makes it hard for me to study with
online classes

III. ONLINE CLASS

STATEMENTS 1 2 3 4 5

1. I am satisfied with the student-teacher interaction

during online classes.

2. I find home environment suitable for participation

in online lectures
3. I have sufficient computer knowledge and IT skills
to manage online learning
4. I often experience technical and internet issues

5. I am concerned about my data privacy since I am

using my laptop and phone which may expose my
data to breach

IV. MENTAL HEALTH

 30

STATEMENTS 1 2 3 4 5

1. I find peace at home with virtual learning

2. I feel home a safe learning environment

3. Online learning creates a whole new level of stress

4. I do not have as much motivation to get the class

done as I do have in the traditional class
5. I get easily distracted by studying at home

V. LEARNING CAPACITY

STATEMENTS 1 2 3 4 5

1. I can use the internet anytime as an advantage to

learn more

2. I can study in the comfort of my home

3. Online assignments are too difficult to understand

4. I tend to procrastinate a lot despite many workloads

of online classes

5. Too many hours spent in online classes has an

impact on my ability to absorb knowledge.

Data Gathering Procedure

The researchers of this study will follow some procedures in order to effectively gather

data and form conclusions from it. First, the researchers will prepare a questionnaire that will
 31

cover all of the variables included in the statement of the problem and will serve as a research

instrument. The researchers will present it to the research adviser and ask for approval before

using it for data gathering. Next to that, the researchers will ask the permission of the Dean of the

College of Business Studies in a way of making a letter requesting the approval to conduct the

study and gather data from the accountancy students. After that, the researchers will start

conducting survey to the accountancy students by means of providing the link of the google form

and giving the respondents enough time to answer the survey. Lastly, the data gathered will be

tallied and analyzed in order to form a conclusion and achieve the purpose of the study.

Ethical Consideration

In this study, the researchers will make sure that the ethical issues are taken care of

before conducting and completing the research.

Informed Consent

In the study, voluntary participation of respondents will be applied as the researchers will

make sure that the respondents participated willingly on the basis of informed consent. The

researchers will also make sure that the students will fully understand the implication of

participating in the study by means of informing and explaining to the respondents the purpose

of the study.

Privacy and Confidentiality

Each participant will be ensured privacy protection in accordance with ethical research.

The participants' privacy and confidentiality will be guaranteed as the researchers will keep all
 32

the confidential information that will be gathered to ensure the rights of the respondents. The

researchers will guarantee the anonymity of the data and personal information of the respondents

and their rights will not be compromised. The information that will be gathered in this study will

only be used for the purpose for which it was gathered.

Protection from Harm and Risk

The researchers will assess the type of potential risks which ranks various harms to the

respondents which subject to physical and emotional injuries. The researchers will make sure

that the questionnaire will not include foul words which can hurt the respondents.

Consent from the School

The researchers will make sure that the consent from the Dean will be obtained first

before conducting the study. For it to happen, the researchers will make a request letter which

will be sent to the dean of the College of Business Studies. Once approved, the researchers will

start conducting the study. After data collecting has begun, clearance for research cannot be

granted.

Results communication

The researchers will comply with this research ethic in a way of delivering and reporting

the results with honesty and making sure that the results will not be modified, falsified, or

misrepresented.
 33

Statistical Treatment of Data

The data will be analyzed using descriptive statistics in order to describe and summarize

the characteristics of the sample and as well as to determine the relationship between the

variables. Descriptive statistics such as mean, frequency, percentage and spearman’s rho

correlation will be utilized in the study. The formulas were as follows:

1. Percentage (%)

The formula will be used in order to determine the proportion of the group with the whole

population.

Formula:
f
P= x 100
N

Where:

P = Percentage

f = Frequency

N = Total frequency or total population

100 = constant value

The data that will be gathered will be tabulated and analyzed using the formula above

wherein P is the percentage, f is the frequency, N is the total population and 100 is a constant

value.

2. Weighted Mean ( x )
 34

The formula will be used to determine the assessment with regards to the socio-profile,

to the factors affecting the students’ in dealing with online class and assessment of the effects of

online classes to the mental health and learning capacity of the students.

Formula:

x=
∑ wx
∑w
Where:

x = weighted mean

w = weight assigned to each observation

x = value

The data that will be gathered will be tabulated and analyzed using the formula above

wherein x is the weighted mean, w is the weight assigned to each observation, and x is the

value.

The following indicators with the corresponding range will be used to translate the result of the

computation:

Table 3.1. Likert Scale Interpretation for the factors affecting online learning

Scale Point Interpretation

Strongly Agree (Very
4.21 - 5.00 5
Influencing)
Agree (Moderately
3.41 – 4.20 4
Influencing)
2.61 – 3.40 3 Neither (Neither Influencing)
1.81 – 2.60 2 Disagree (Less Influencing)
 35

Strongly Disagree (Not

1.00 – 1.80 1
Influencing)

Table 3.2. Likert Scale Interpretation for the impact of online class

Scale Point Interpretation

Strongly Agree (Highly
4.21 - 5.00 5
affected)
3.41 – 4.20 4 Agree (Moderately Affected)

2.61 – 3.40 3 Neither (Affected)

1.81 – 2.60 2 Disagree (Rarely Affected)
Strongly Disagree (Not
1.00 – 1.80 1
Affected)

3. Spearman Rank Correlation

The formula will be used in order to determine the relationship of the variables as well as

to identify how strong the relationship is.

Formula:

6 ∑ d i2
ρ=1−
n(n2 −1)

Where:

ρ = spearman’s rank correlation coefficient

d i = difference between the two ranks of each observation

n = number of observation
 36

The two ranked variables will be correlated through the use of the spearman rank

correlation where ρ is the spearman’s rank correlation coefficient, d i is the difference between

the two ranks of each observation and n is the number of observation.

Formula to be used when there are tied ranks:

cov (r x , r y )
ρ=
σ rx σ ry
Where:

ρ = spearman’s rank correlation coefficient

cov ( r x , r y ) = covariance of ranked data r x and r y

σ rx σ ry = standard deviation of r x and r y

The formula for normal rank and those data that will provide tide ranks are different. The

calculation of spearman rho correlation for tied ranks is composed of ρ which is the spearman’s

rank correlation coefficient, cov ( r x , r y ) is the covariance of ranked data r x and r y, and σ rx σ ry is

the standard deviation of r x and r y.

Procedures in calculating the Spearman Rank Correlation:

1. Collect the data

2. Rank the data

3. Calculate the difference in ranks

4. Square the differences which will be named as d 2

 37

5. Sum the column of d 2

6. Calculate the spearman rank correlation using the formula

7. Interpret the results

8. Find the absolute value of the results to determine how strong the relationship is of the

ranks.

The following indicators with the corresponding range will be used to translate the result of

spearman's rank correlation:

Table 3.3. Interpretation to determine the relationship

Range Interpretation

Close to -1 Negative relationship

Close to 0 No relationship

Close to 1 Positive relationship

Table 3.4. Interpretation to determine the degree of correlation

Range Interpretation

0.00 – 0.19 No or negligible relationship

0.20 – 0.39 Weak relationship

0.40 – 0.59 Moderate relationship

0.60 – 0.79 Strong relationship

0.80 – 1.00 Very strong relationship

 38

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