Perceived Effectiveness of Online Educational Resources in Knowledge Acquisition Enhancement of Accountancy Students


Authors : Batag, Jhon-Jay-Mar C.; De Jesus, Emily F.; Dela Cruz, Princess Ivy G.; Fabros, Wilson Jr. B.; Mangulab, Arhyane Jyne B.; Mendoza, Irish Joy A.; Viloria, Francine Cassandra C.; Viesca, Lourgielene Khay S.

Volume/Issue : Volume 10 - 2025, Issue 11 - November


Google Scholar : https://tinyurl.com/mvez4dhn

Scribd : https://tinyurl.com/yxfembhh

DOI : https://doi.org/10.38124/ijisrt/25nov1282

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Note : Google Scholar may take 30 to 40 days to display the article.


Abstract : Online educational resources enhance students' knowledge, especially in subjects like accounting. These resources provide access to video lectures, interactive quizzes, and PDF study materials, making studying more flexible and accessible. With the continuous use of technology in accounting, students rely on online educational resources to support their knowledge acquisition and improve their academic performance. This study used a descriptive research design to explore students' perspectives on the positive effects of online educational resources on their knowledge acquisition. Sixty- four students, from the 2nd to 4th year of the Accountancy program at Northeastern College in Santiago City, Isabela, participated in the printed survey prepared by the researchers. The survey included questions aimed at addressing the research problem. The findings revealed that online educational resources have significant effect on the learning acquisition and enhancement of 2nd- 4th year accountancy students.

Keywords : Online Educational Resources, Knowledge Acquisition, Positive Effects, Accounting, Video Lectures, Interactive Quizzes, and PDF Study Material.

References :

  1. Abeysekera, I., Sunga, E., Gonzales, A., & David, R. (2024). The effect of cognitive  load on learning memory of online learning accounting students in the  Philippines.Sustainability,16(4),1686. https://doi.org/10.3390/su16041686
  2. Agustina, L., Setin, S., Meyliana, M., Setyawan, S., Imasari, K., & Bunyamin, H. (2024). The effect of online learning on students’ academic performance: A case study of accounting students in Indonesia. In The Asian Conference on Education & International Development 2024 Official Conference Proceedings.             The         International        Academic Forum. https://doi.org/10.22492/issn.2189-101X.2024.52
  3. Aldahray, A. (2024). Do accounting students always perform better online? The COVID-19 experience. Accounting Education, 33(2), 218-236. https://doi.org/10.1080/09639284.2022.2147799
  4. Avillanoza, R. A., et al. (2022). Challenges on distance learning interaction among accounting students at state-run college in an island province in the Philippines. Social and Management Research Journal (SMRJ), 19(2), 255–273. https://ir.uitm.edu.my/id/eprint/71870
  5. Bao, W. (2020). COVID‐19 and online teaching in higher education: A case study of Peking University. Human behavior and emerging technologies, 2(2), 113-115. https://doi.org/10.1002/hbe2.191
  6. Barrot, J. S., Llenares, I. I., & del Rosario, L. S. (2021). Students’ online learning challenges during the pandemic and how they cope with them: The case of        the Philippines. Education and Information Technologies, 26, 7321–7338. https://doi.org/10.1007/s10639-021-10589-X
  7. Bell, E., & Bryman, A. (2007). The ethics of management research: An exploratory content analysis. British Journal of Management, 18(1), 63–77. https://doi.org/10.1111/j.1467-8551.2006.00487.x
  8. Brown, A., Lawrence, J., Axelsen, M., Redmond, P., Turner, J., Maloney, S., & Galligan, L. (2024). The effectiveness of nudging key learning resources to support online engagement in higher education courses. Distance Education, 45(1),  83–102. https://doi.org/10.1080/01587919.2024.2303491
  9. Cho, M. H., Affouneh, S., & Jwaifell, M. (2021). Academic stress and students’ online learning experiences: A meta-analysis. Frontiers in Education, 7, 973049. https://doi.org/10.3389/feduc.2022.973049
  10. Chua, E. R., Dizon, J. D., Paguia, K. J., Rojas, J. A., Santos, A. T., & San Pedro, M. A. E. (2022). Effects of online learning on the level of preparedness and confidence of 4th year accountancy students of Centro Escolar University in taking the CPA board examination. Undergraduate Research, Centro Escolar University.
  11. Commission on Higher Education. (2020). CHED Memorandum Order No. 04, Series of 2020: Guidelines on the implementation of flexible learning. https://ched.gov.ph/cmo-4-s-2020
  12. Cordero, G. (2023). Level of awareness of PSU Bayambang Campus students towards e-learning technologies. arXiv preprint arXiv:2308.03118. https://doi.org/10.48550/arXiv.2308.03118
  13. Dungo, E. A., & Gascon, F. D. (2022). The effect of cognitive load on learning memory of online learning accounting students in the Philippines. Sustainability, 14(4), 1686. https://doi.org/10.3390/su14041686
  14. Fabito, B. S., Trillanes, A. O., & Sarmiento, J. P. B. (2020). Barriers and challenges  of computing students in an online learning environment: Insights from a developing country. arXiv preprint arXiv:2012.02121. https://doi.org/10.25147/ijcsr.2017.001.1.51
  15. Gokhberg, L., Zaitsev, V., & Filonov, G. (2020). Using online education to teach complex concepts in business and accounting. International Journal of Online Learning, 5(2), 45–60.
  16. Kapoor, I., Roters, J., Murphy, T. I., & Drolet, C. (2022). The effects of online materials on student performance: Types of resources, mode of delivery, and session length. Journal of Educators Online, 19(1). https://doi.org/10.9743/JEO.2024.21.3.17
  17. Kinyua, R. F. (2023). Quantitative research designs: A review of extant literature. Journal of Technology & Socio-Economic Development, 11(1), 192–203. https://doi.org/10.5281/zenodo.8331844
  18. Little, P., & Jones, B. (2020). A comparison of student performance in face-to- face classes versus online classes versus hybrid classes using open educational resources. Journal of Instructional Pedagogies, 24, 1–10. http://dx.doi.org/ 10.6007/IJARBSS/v11-i11/11193
  19. Lockman, S., & Schirmer, R. (2020). Improving student learning and communication skills through online education. Journal of Digital Learning in Higher Education 4(3), 121–135. https://doi.org/10.20448/journal.509.2020.72.130.152
  20. Mihai, M., Popescu, A. I., & Lazar, G. (2023). Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university. The Internet and Higher Education, 58, 100872. https://doi.org/10.1016/j.iheduc.2023.100872
  21. Mishra, L., Gupta, T., & Shree, A. (2020). Online teaching-learning in higher education during lockdown period of COVID-19 pandemic. International Journal of Education Research Open, 1, 100012. https://doi.org/10.1016/j.ijedro.2020.100012
  22. Muthuprasad, T., Aiswayra, S., Adiyta, K. S., & Jha, G. K. (2021). Students’ perception and preference for online education in India during COVID-19 pandemic. Social Sciences & Humanities Open, 3, 100101. https://doi.org/10.1016/j.ssaho.2020.100101
  23. Mukhtar, K., Javed, K., & Mukhtar, A. (2020). Online learning advantages and disadvantages in the context of higher education. Journal of Research in Education and Science, 11(1), 56–70. https://doi.org/10.12669/pjms.36.COVID19-S4.2785
  24. Noori Hussain Al Hashimy, H., Yao, J., & Hussein, W. N. (2023). Assessing the effectiveness of online learning platforms in accounting education. International    Journal of Recent Research in Social Sciences and Humanities,10(4),102–107. https://www.researchgate.net/publication/375239728_Assessing_the_Effectiveness_of_Online_Learning_Platforms_in_ Accounting_Education
  25. Northeastern College. (n.d.). History. https://www.northeasterncollege.edu.ph/history/
  26. Rafiq, Shahid & Iqbal, Saleem & Afzal, Dr. (2024). The Impact of Digital Tools and Online Learning Platforms on Higher Education Learning Outcomes. https://www.researchgate.net/publication/380734414_The_Impact_of_Digi tal_Tools_and_Online_Learning_Platforms_on_Higher_Education_Learnin g_Outcomes
  27. Rizvi, Y. S., & Nabi, A. (2021). Transformation of learning from real to virtual: an exploratory-descriptive analysis of issues and challenges. Journal of Research in Innovative Teaching & Learning, 14(1), 5-17. https://doi.org/10.1108/JRIT-10-2020-0052
  28. Roeder, I., Severengiz, M., Stark, R., & Seliger, G. (2017). Open educational resources as a driver for manufacturing-related education for learning of sustainable  development.       Procedia Manufacturing,    8,             81–88. https://doi.org/10.1016/j.promfg.2017.02.010
  29. Teofilo-Labitad, M. V. C., & Paglinawan, J. L. (2025). The relationship between digital resource availability and intentional learning among high school science students in Valencia City, Bukidnon, Philippines. International Journal of Research and Innovation in Social Science (IJRISS), 9(6), 112–          123. https://dx.doi.org/10.47772/IJRISS.2025.905000295
  30. Thompson, P., Burdinc, C., & Green, D. (2021). The use of online learning platforms in accounting education: A systematic review. Journal of Accounting Education Research, 12(4), 112–128.
  31. Viesca, L. K. S. (2024). Students’ preference towards online conducive learning environment in the College of Accountancy and Business Administration at Northeastern College. International Journal of Innovative Science and Research Technology,9(11). https://doi.org/10.5281/zenodo.14524706
  32. What are Online Learning Resources | IGI Global Scientific Publishing. (n.d.). https://doi.org/10.4018/978-1-59904-893-2.ch022
  33. Wu, J. J., Lin, C. H., & Lee, Y. H. (2023). The impact of gamified mobile learning on accounting students’ learning motivation and performance. Journal of Accounting Education, 62, 100877. https://doi.org/10.1016/j.jaccedu.2023.100877
  34. Yuhanna, I., Alexander, A., & Kachik, A. (2020). Advantages and disadvantages of Online Learning. Journal Educational Verkenning, 1(2), 13-19. https://doi.org/10.48173/jev.v1i2.54

Online educational resources enhance students' knowledge, especially in subjects like accounting. These resources provide access to video lectures, interactive quizzes, and PDF study materials, making studying more flexible and accessible. With the continuous use of technology in accounting, students rely on online educational resources to support their knowledge acquisition and improve their academic performance. This study used a descriptive research design to explore students' perspectives on the positive effects of online educational resources on their knowledge acquisition. Sixty- four students, from the 2nd to 4th year of the Accountancy program at Northeastern College in Santiago City, Isabela, participated in the printed survey prepared by the researchers. The survey included questions aimed at addressing the research problem. The findings revealed that online educational resources have significant effect on the learning acquisition and enhancement of 2nd- 4th year accountancy students.

Keywords : Online Educational Resources, Knowledge Acquisition, Positive Effects, Accounting, Video Lectures, Interactive Quizzes, and PDF Study Material.

CALL FOR PAPERS


Paper Submission Last Date
30 - November - 2025

Video Explanation for Published paper

Never miss an update from Papermashup

Get notified about the latest tutorials and downloads.

Subscribe by Email

Get alerts directly into your inbox after each post and stay updated.
Subscribe
OR

Subscribe by RSS

Add our RSS to your feedreader to get regular updates from us.
Subscribe