This study aims to determine the relationship between teaching methodology and the academic performance of internal auditing students at Jose Rizal Memorial State University. Specifically, it will examine students' profiles, their ratings of different teaching methods (online distance learning, modular distance learning, blended learning), academic performance levels, and how these variables are impacted by family income and home location. The study is grounded in theories of blended synchronous teaching and learning. It seeks to identify the most effective teaching methodologies to support student learning during the challenges of distance education amidst the COVID-19 pandemic. The results could help teachers, students, and parents identify approaches that best suit their needs and contexts.

1. A CORRELATIONAL STUDY OF TEACHING METHODOLOGY AS TO THE
ACADEMIC PERFORMANCE OF INTERNAL AUDITING STUDENTS OF JOSE
RIZAL MEMORIAL STATE UNIVERSITY MAIN CAMPUS
A Research Proposal
Presented to the
Faculty of the College of Business and Accountancy
Jose Rizal Memorial State University
Dapitan City, Philippines
In Partial Fulfillment
Of the Requirements for the degree
BACHELOR OF SCIENCE IN INTERNAL AUDITING
By:
AIM R. RUBIA
GIRLY D. SERINO
ARNEL M. MENDOZA

2. APPROVAL SHEET
This accounting research proposal entitled “A Correlational Study of Teaching
Methodology as to the Academic Performance of Internal Auditing Students of Jose Rizal
Memorial State University Main Campus” submitted by Aim Rubia, Girly D. Serino, Arnel M.
Mendoza in partial fulfilment of the requirements for BACHELOR OF SCIENCE IN
INTERNAL AUDITING the degree has been examined and accepted for PROPOSAL
HEARING.
Accounting Research Committee
DARWIN I. MAGBANUA
Adviser
________________________ ________________________
Chair Member
____________________ ______________________
Member Member
DR. WILFREDO CARREON JR.
Dean, College of Business and Accountancy

3. TABLE OF CONTENTS
Page
Chapter
1 THE PROBLEM AND ITS SCOPE
Introduction 1
Theoretical/Conceptual Framework 2
Statement of the Problem 6
Statement of Hypothesis 7
Significance of the Study 7
Scope and Delimitations of the Study 8
Definition of Terms 8
2 REVIEW OF RELATED LITERATURE
Literature 10
Study 14
3 RESEARCH METHODOLOGY
Method Use 22
Research Environment 22
Respondents of the Study 23
Research Instrument 23
Scoring Procedure 23
Validation of Instrument 24
Statistical Treatment 24
Data Gathering 26

4. Page | 1
Chapter 1
THE PROBLEM AND ITS SCOPE
INTRODUCTION
A teaching method comprises the principles and methods used for instruction. The main
purpose of teaching at any level is to bring out a significant change in the learner (Tebabal
&Kahssay, 2011). Transferring knowledge requires teachers to use the appropriately method and
pedagogy that best suits the learner and suit the objectives and desired outcomes. Commonly
used teaching methods may include class participation, demonstration, recitation, memorization,
or combinations of these. The choice of teaching method or methods to be used depends largely
on the information or skill that is being taught, and it may also be influenced by the aptitude and
enthusiasm of the students.
Learning in the new normal is a challenge for the teachers, students and even parents.
After postponing the opening of online classes last August 24, DepEd now confirms that they are
ready for October’s opening of classes, for the school year 2020 to 2021, through blended
learning approaches after reaching more than 23 million enrollees. Through the advancements in
technology education sector utilizes different technology to aid students in their classroom
learning. Educators use computers and tablets and others also use the internet to assign
homework. Internet is also beneficial since it let the student and teacher connect despite the
distance. Most of the teaching methods today have embraced modern technology and this has
brought tremendous changes in the field of learning. But what are difficult now are the poor
internet connections and the lack of gadgets.

5. Page | 2
A student who has difficulty to access internet and lack of gadgets tends to have
difficulty in learning. Some instances are tons of activities are being given to students with
corresponding strict deadlines by some of the educators. That puts pressure on students
especially those who are belonged to economically challenged families. Some students just give
up on studying and there is this increasing number of suicides for not being able to handle the
changes as to modular, online or blended learning.
According to Adunola (2011) the poor academic performance by the majority students is
fundamentally linked to application of ineffective teaching methods by teachers to impact
knowledge to learners. Substantial research on the effectiveness of teaching methods indicates
that the quality of teaching is often reflected by the achievements of learners. Also indicated that
in order to bring desirable changes in students, teaching methods used by educators should be
best for the subject matter. Globally, students need to become more adept to thrive in the 21st
century workplace. Jobs are now demanding, aside from knowledge, problem solving, critical
thinking, and communication skills. Fortunately, this demand is being met with a more
innovative approach to education.
In the light of this problem, the study design to assist students, teachers, parents and
concerned bodies on how teaching methodology plays an important role in student’s academic
achievement.
Theoretical and Conceptual Framework
This study was anchored on the theory of Li et’al (2020) entitled applying blended
synchronous teaching and learning for flexible learning in higher education: an action research
study at a university in Hong Kong. In a digital era where university students face more

6. Page | 3
challenges and opportunities, they must manage multiple competing demands on their time to
achieve multiple learning and life goals (James, Krause, & Jennings, 2010). Universities and
educators face a growing demand for increased flexibility in student learning that goes beyond
the on-campus/online dichotomy (Hill, 2014). Various personal, portable, and wireless devices
have been widely used in university students’ everyday lives to enable them to have a seamless
electronic learning experience whenever and wherever possible (Chan et al., 2006). Blended
learning, supported by the development of information technologies, creates more learning
opportunities and facilitates flexible learning for university students, so that they can take full
advantage of the combination of online and face-to-face/traditional learning. However, it is
difficult to bridge the gap between online and face-to-face learning and to effectively integrate
face-to-face learning with online learning (McKenzie et al., 2013). In this study, we propose a
blended synchronous teaching and learning (BSTL) mode to increase flexible learning
opportunities for university students. An action research approach was implemented in five
courses at a university in Hong Kong to explore the effects of the BSTL mode on university
students’ flexible learning to achieve more learning outcomes in the digital era.
Blended learning usually refers to the integration of face-to-face learning experiences with
online learning experiences (Watson, 2008). Using technology, blended learning combines the
advantages of traditional classrooms (real-time interactions with teachers/classmates) and online
learning (e.g., no time and space constraints) to meet the economic challenges of education and
learners’ personal demand for flexibility (Chen, Lambert, & Guidry, 2010). Depending on
whether face-to-face teaching and online learning are simultaneous, blended learning is divided
into synchronous and asynchronous modes (Giesbers, Rienties, Tempelaar, & Gijselaers, 2014;
Chu & Mok, 2016). That is, blended synchronous learning means that students can participate

7. Page | 4
simultaneously in online learning and traditional learning, or one class is simultaneously offered
to both face-to-face students and distance students. Chu and Mok (2016) argued that light
asynchronous blended learning enables students to have lectures in a physical classroom and
online exercises and activities after class, while heavy blended synchronous learning allows
students to learn through a combination of online-offline and physical-remote classrooms.
Blended learning this refers to a learning delivery that combines face-to-face with any or
a mix of online distance learning, modular distance learning, and TV/Radio-based Instruction.
Blended learning will enable the schools to limit face-to-face learning, ensure social distancing,
and decrease the volume of people outside the home at any given time. Critical for
implementation will be the production of the needed teacher’s and learner’s learning materials
(LR Portal and DepEd Commons will be maximized), as well as the support of media institutions
like TV and radio stations.
As define, modular distance learning involves individualized instruction that allows learners
to use self-learning modules (SLMs) in print or digital format/electronic copy, whichever is
applicable in the context of the learner, and other learning resources like Learner’s Materials,
textbooks, activity sheets, study guides and other study materials. Learners access electronic
copies of learning materials on a computer, tablet PC, or smartphone. CDs, DVDs, USB storage
and computer-based applications can all be used to deliver e-learning materials, including offline
E-books. The teacher takes the responsibility of monitoring the progress of the learners. The
learners may ask assistance from the teacher via e-mail, telephone, text message/instant
messaging, etc. Where possible, the teacher shall do home visits to learners needing remediation
or assistance. Any member of the family or other stakeholder in the community needs to serve as
para-teachers

8. Page | 5
Online Distance Learning features the teacher as facilitator, engaging learners’ active
participation through the use of various technologies accessed through the internet while they are
geographically remote from each other during instruction. The internet is used to facilitate
learner-teacher and peer-to-peer communication. Online learning allows live synchronous
instruction. It requires participants to have good and stable internet connection. It is more
interactive than the other types of distance learning. The responses are real-time. The learners
may download materials from the internet, complete and submit assignments online, attend
webinars and virtual classes. This is practiced effectively by using a Learning Management
System or related technologies. The DepEd Commons and LR Portal fall in this category.
TV/Radio-Based Instruction utilizes SLMs converted to video lessons for Television-Based
Instruction and SLMs converted to radio script for Radio Based Instruction.
Distance learning modality is most viable for independent learners, and learners
supported by periodic supervision of parents or guardians. The challenge will be in dealing with
learners not capable of independent learning. This is the subject of further discussion within
DepEd, and with partners and parents.
This study proposed an alternative blended teaching and learning approach to solve
practical problems defined in the context of a traditional classroom in a university in Hong Kong
when students pursue flexible learning and global learning. A three-round action research
approach was used to improve the effects of blended synchronous teaching and learning. Data
collection and analysis in each round showed that the students positively rated the
implementation of blended learning according to their needs, the quality of the technologies
adopted, and the benefits gained. This blended synchronous teaching and learning mode was

9. Page | 6
structured based on the implementation of different actions in three rounds, bridging the gap
between research and practice in blended synchronous learning.
Figure 1. Schema of the study
Teaching Methodology
 Online distance
learning
 Modular distance
learning
 Blended learning

10. Page | 7
Statement of the Problem
This study aims to determine the relationship of teaching methodology to the academic
performance of the Internal auditing students of Jose Rizal Memorial State University Main
Campus.
Specifically, it seeks to answer the following questions:
1. What is the profile of the student respondents in terms of:
1.1 Family’s Monthly Income; and
1.2 Home Location?
2. How do the respondents rate the ways of teaching methodologies?
2.1 online distance learning
2.2 modular distance learning, and
2.3 blended learning
3. What is the level of academic performance of the students?
4. Is there a significant difference in the academic performance of students when group
according to:
4.1 Family’s Monthly Income; and
4.2 Home Location?
5. Is there a significant difference in teaching methodology when analyzed as to:
5.1 Family’s Monthly Income; and
5.2 Home Location
6. Is there a significant effect of teaching methodology to the academic performance of the
students?

11. Page | 8
Hypothesis
Ho1 There is no significant difference on the profile of the students in terms of Family’s
Monthly Income and home location.
Ho2 There is no significant difference on the level of academic performance of students
Ho3 There is no significant difference on the respondent’s rate of the ways of teaching
methodology
Ho4 There is no significant difference on the academic performance of the students when
group according to Family’s Monthly Income and home location.
Ho5 There is no significant difference on teaching methodology when analyzed according to
age, gender and home location.
Ho6 There is no significant relationship between teaching methodologies towards academic
performance of the students.
Significance of the Study
This study will be conducted to find the relationship of teaching methodology towards
the students’ academic performance. Teachers and students play a big role in this study in order
for them to be aware on what might be the preferred methodology that best suit in these trying
times. Teacher and parents’ awareness are highly recommended in this study for they are
responsible to oversee the students in this new normal. Students and teachers are the great
beneficiary of this study since they can learn what approach they will engage more in order to be
more efficient and effective despite distance learning.

12. Page | 9
Scope and Delimitation
This study will tackle to the evaluation on the relationship of teaching methodology
towards academic performance of the students in Jose Rizal Memorial State University Main
campus, Dapitan City.
The respondents are the Internal Auditing Students and regardless of gender as long as
they are the students of Jose Rizal Memorial State University main campus.
Operational Definition of Terms
Teaching Methodology - principles and methods used for instruction.
Online learning - It features the teacher facilitating learning and engaging learners’ active
participation using various technologies accessed through the internet while they are
geographically remote from each other during instruction.
Modular Learning - involves individualized instruction that allows learners to use self-learning
modules (SLMs) in print or digital format/electronic copy
Blended Learning- This refers to a learning modality that allows for a combination of face to
face and online distance learning (ODL), face-to-face and modular distance learning (MDL),
face-to-face and TV/Radio-based Instruction (RBI), and face-to-face learning and a combination
with two or more types of distance learning.
Academic Performance - the outcome of the education –the extent to which a student, teacher
or institution has achieved their educational goal.

13. Page | 10
Chapter 2
REVIEW OF LITERATURE AND STUDIES
Literature
COVID-19 has created stress on our educational systems from primary to higher
education settings. It is common knowledge that education is the key to become productive
citizens in our country so that most, if not all, of the parents are working hard to earn money just
to sustain the needs of their children. But the present education system has encountered
challenges in delivering basic education caused by the COVID-19 pandemic, where holding of
classes in schools is compromised due to prohibitions following the implementation of General
Health and Safety Protocols such as convergence and face-to-face contact. Thus, the School Year
2020-2021 shifted to distance learning delivery. During this crisis, both primary and higher
education learners are shifting from traditional classrooms to online learning from the comforts
of their homes. These novel settings and contexts are diverse and noticeably dissimilar from each
other, which has significantly changed the way in which learners engage and teach (Xie et al.,
2019). Consequently, teachers face significant challenges in adapting to online teaching, and
maintaining at least a minimum of communication with students and supporting students’
learning and development. However, the extent to which teachers have successfully mastered
these challenges and which factors are most relevant remain unknown. The extensive school
closures occurred during an era that has generally been shaped by rapid transformation in
technological innovations and digitalization, not least in educational contexts (e.g., Selwyn 2012;
McFarlane 2019). Consequently, ‘digitalization in schools’ has become a prominent issue,
independently of and before the COVID-19 pandemic. Adopting to the challenges of the times in

14. Page | 11
fulfilling its mandate, the Department of Education would be using blended and distance learning
programs during this period of COVID-19 pandemic consistent with the President’s preference
that children would not be sent to school until it is safe to do so. There are three kinds of learning
modalities presented, the online distance learning, Modular Distance Learning (MDL), and the
Blended Learning (BL).
Higher education institutions (HEIs), both public and private, have also had to adjust to
the new situation where face-to-face interaction and mass gatherings are prohibited. Committed
to their mandate, the leading universities and colleges in the Philippines, particularly those
affiliated with the ASEAN University Network – such as the University of the Philippines,
Ateneo de Manila University and De la Salle University, found innovative ways to fulfil their
three-pronged tasks of education, research and service. Everyone, from the operations and
support service units, to administrators and teachers, adjusted to work-from-home arrangements.
From the confines of their homes, teachers and administrators were put to the task of
revising and adapting course syllabi and requirements as they shifted to alternative or remote
teaching modalities, both synchronous and asynchronous. To respond to the needs of learners,
especially of the 3.5 million tertiary-level students enrolled in approximately 2,400 HEIs, certain
HEIs in the country have implemented proactive policies for the continuance of education
despite the closure. These policies include modified forms of online learning that aim to facilitate
student learning activities. Online learning might be in terms of synchronous, real-time lectures
and time-based outcomes assessments, or asynchronous, delayed-time activities, like pre-
recorded video lectures and time-independent assessments (Oztok et al., 2013). Where students
and teachers had access to electronic devices and reliable Internet connections, learning
managements systems such as Canvas, Moodle, Blackboard, and applications like Google

15. Page | 12
Hangouts, Zoom and Skype, were used. But where students had limited access to computers or
unreliable access to the Internet, teachers and students used smartphones to exchange messages,
notes and materials, through text messaging, e-mail, Facebook Messenger, and Twitter.
In some instances, these arrangements became unsustainable and some universities had to
suspend remote or online classes because the uneven socioeconomic status of students affected
their access to these modalities of learning. Also, concerns regarding the mental health of both
students and teachers affected by the uncertainty, became another reason to suspend online
classes.
Arguably, the HEIs’ pivot to modified forms of online learning attempts to concretize the
government’s stance to continue learning despite the pandemic. As the Philippine’s Department
of Education (DepEd) Secretary, Leonor Briones quipped, “Education must continue even in
times of crisis whether it may be a calamity, disaster, emergency, quarantine, or even war”
(Department of Education, 2020). The Philippines’ Commission on Higher Education (CHEd),
on the other hand, advised HEIs to continue the “deployment of available flexible learning and
other alternative modes of delivery in lieu of on-campus learning” (Commission on Higher
Education, 2020). These pronouncements aim to encourage the continuance of learning. Without
implementing rules and regulations, however, private HEIs are left to make their own policies.
Many studies compare the effect on students’ learning outcome generated by respectively
F2F teaching and/or blended learning. In Bernard et al.’s (2014) meta-study of blended learning
in higher education, students in blended programs have turned out to achieve slightly better than
students following traditional classroom instruction programs. Similar findings have been made
by other studies – e.g., Israel (2015), Northey et al. (2015), Southard, Meddaug and Harris
(2015), González-Gómez et al. (2016) and Ryan et al. (2016). What leads to a better learning

16. Page | 13
outcome among students in online and blended learning programs is, however, a question that is
not answered in the same way by all the studies mentioned. Bernard et al. (2014) conclude that
the element of technology integration in blended learning courses seems to lead to very low,
though significant improvement in student achievement – particularly when technology yields
cognitive support (e.g., simulations) or facilitates student interaction (i.e., with other students,
content and teachers). In GonzálezGómez et al.’s study (2016), it is the adoption of a flipped
classroom model of blended learning in a general science course that results in higher grades
among teacher training students when compared with those achieved by students following a
traditional classroom setting. Though no specific predictor is mentioned by Israel (2015) or
Potter (2015), the former still observes modest positive impacts on students’ learning outcome
resulting from the adoption of the blended format, while the latter records grades “significantly
higher in the hybrid option than for the traditional face-to-face format” (p. 7). Despite
widespread agreement that the blended learning format produces better learning achievement
among students, other studies have shown the exact opposite. In a comparative study by Adams,
Randall and Traustadóttir (2015) the overall finding is that university students following a hybrid
introductory course in microbiology were less successful than their peers following the same
course in a F2F version. Less interaction with the material or a sense of isolation arising from
less class attendance are counted among potential reasons for the hybrid students’ lower success.
Similar findings are mentioned in Powers et al.’s study (2016) of students’ performance in
respectively hybrid and traditional sections of an introductory psychology course where a
significant decrease in exam grades throughout the semester was observed for students in the
hybrid section. A suggested reason for this negative difference in achievement for students
following the hybrid program is that these students had to deal with difficult concepts

17. Page | 14
independently and without sufficient explicit F2F teaching. In contrast, another study reaches the
opposite conclusion and points to similar circumstances as a way of explaining. In fact, a better
academic outcome for students in a blended education program is precisely attributed to the
opportunities given to them for working independently through participation in student-centered
asynchronous collaborative learning activities supported by Web 2.0 media such as Facebook
(Northey et al., 2015). On the whole, our review of studies comparing F2F teaching to online
and/or blended learning reveals that no inherent features of any of the three teaching formats
produce either better or poorer learning outcomes for students. Rather, what leads to either is not
the format itself, but is circumstantial and context-dependent. What one study counts as
inhibiting for students’ learning, another finds conducive to it (cf. Powers et al., 2016; Northey et
al., 2015). Therefore, as, for instance, Ryan et al. (2016) conclude in their comparative study of
community college students in traditional classroom-based and blended courses, “[...] Blended
learning opportunities are carefully designed to capitalise on both technological advances and
multidisciplinary knowledge about academic content, as well as learning and instruction” (Ryan
et al., 2016, p. 296). In other words, student learning in online and blended courses appears not
to arise from technology alone but from the combined influence of implementation, context, and
learner characteristics as these factors interact with technology (Ryan et al., 2016, p. 296).
Studies
According to DepED, of all the alternative learning modalities offered this upcoming
school year, most students prefer to use the “modular” distance learning option.

18. Page | 15
Since face-to-face classes are not yet allowed, the DepEd will implement Blended/Distance
learning wherein the combination of the various distance learning modalities such as printed
modules, offline digital modules, online, and TV and Radio-based instruction will be used by
students and teachers when classes formally start on August 24. Based on the partial results of
the Learner Enrollment and Survey Forms (LESFs) distributed during the enrollment period, it
showed 7.2 million enrollees prefer to use modular distance learning, TV & Radio based
instructions and other modalities while only 2 million enrollees prefer online for school year
2020-2021. Latest data from DepEd showed that 3, 885, 427 learners prefer “modular” wherein
modules – either printed or digital – will be used as an alternative learning option. Education
Secretary Leonor Briones said that when DepEd conducted a survey on school opening in April,
the respondents at that time said that they wanted “combination modalities” for this school year.
“But during the enrollment, we specifically asked the learners or the enrollees what do they
prefer as a learning delivery mode and ‘modular’ was very much preferred,” she explained in a
mix of English and Filipino.
For the Online Distance Learning (ODL), this modality is applicable to learners as well
as teachers with technology devices in which internet connectivity is required. Learning
resources such as the DepEd commons are uploaded in the DepEd Learning Portal and other
DepEd -authorized learning management systems or platforms. Example of these include the
Microsoft Teams, Google Classroom, Edmodo, Moodle etc which may Synchronous wherein it
is applied to various forms of televisual, digital and online learning where students learn from the
teachers in real time but no physical appearance is required or Asynchronous which is self-
directed and self-pace that does not require all the learners to be virtually present at the same
time and uses message boards, discussion groups and self-paced online courses. Moreover,

19. Page | 16
distance learning is not a new fact phenomenon; its popularity has increased the interest and
visibility in distance learning as a new method of research and learning to enhance the audiences
(Gasevic, Kovanovic, Joksimovic & Siemens, 2014). In addition, the line between distance
education and traditional education has become blurred, as many establishments have
incorporated blended learning into their programs and courses. Some on-campus classes, using a
blended approach, also incorporate opportunities for online discussions so that student
conversations can continue beyond the classroom (Jacobs, Renandya, & Power, 2016). Online
learning platforms can potentially increase student engagement and interactivity, thus
contributing toward enhancing students’ satisfaction with distance learning (Garrison, 2011;
Harasim, 2012). The issue to be explored here is the design and structure of online discussion
and attention also needs to be given to the course design and the management process of the
course, and the construction of activities and organizational structures that lead to a proper
environment for distance learning. Identifying the extent to which online interactions
demonstrate meaningful student learning becomes crucial to understanding the learning potential
that is afforded through such things as online discussion forums. Parents use the learning guide
and supervise their child’s interaction with the materials and communication with the teacher can
be done. For the other students they accomplish the module activities, complete the individual
learning pan, and connect with the teacher for feedback through text, messenger or any form of
communication.
For the Modular distance Learning modality, the teachers prepare the learning materials,
weekly study guides and other resources for the modular distance learning and these materials
shall be accompanied by quality assured instructional packets wherein the parent/guardians or
para-teachers shall meet with the teacher and receive instructions and the learning materials to be

20. Page | 17
accomplished by the learner for the week. Use of self-learning modules in teaching is another
form of individual used instructions. This is called modular approach of teaching and learning
(kaya sree, 2004) if self-learning modules are available on some topics they can be given to the
students as assignments for self-learning .scientific attitude refers to an individual’s outlook
towards life. Attitude is a method condition / a stabilized method set which express itself in a
tendency to react to any member of the class of stimuli in the same general way. Robert Ebel
(1997) Modules are increasingly being used in many countries as a way of organizing a language
curriculum. As a consequence, many course books are now structured on the basis of “modules”
rather than “units”. The concept of “module” is strictly linked to the idea of a flexible language
curriculum. Taneja (1989) defined module as a unit of work in a course of instruction that is
virtually self-contained and a method of teaching that is based on the concept of building up
skills and knowledge in discrete. A module is a set of learning opportunities organized around a
well - defined topic which contains the elements of ordinate dictation, categorical objectives,
edifying cognition activities, and evaluation utilizing criterion - referenced measures UNESCO
(1988) A module covers either a single element of subject matter content or a group of content
elements composing a discrete unit of subject matter or area of adeptness. A module has placidly
defined, objectives; preferably in behavioral form (Daries, 1981). Varieties of teaching methods
that will fixate on cumulating methods that can best realize the creative and constructive
engagement with learning activities that leads to understanding Ramsden (1992). Even very good
designed modules, with very well defined learning outcomes, can fail if the edification strategies
employed are infelicitous to inspirit and support the learners towards meeting the desired
learning outcomes. Toohey (1999) offers the following definition: “A teaching strategy is a plan
for learning, and it includes the presentations which the teacher might make, the exercises and

21. Page | 18
learning activities designed for students, av-aids which will be supplied or suggested for students
to work with, in which they show of their growing understanding and capability will be
collected.”
The Blended Learning (BL) which is a combination of ODL and MDL. The learners
make use of computers, tablets, smart phones, CD/DVD, USB storage, TV/Radio and Printed
Modules in learning. The combination may be MDL and ODL and MDL. Through this modality
learners are not required to report to school, physical distancing is observed and the number of
people going out from their homes is minimized. BL also aims at using modern technology in
teaching without abandoning the usual educational situation and classroom attendance. It focuses
on direct interaction in the classroom through the use of modern communication mechanisms,
such as computers, networks, and internet portals. In the assessment of the influence of BL on
interactions between students and teachers, So and Brush established that the social presence
offered in the environment encourages questions and hence provides a medium through which
clarifications can be made in a timely and efficient manner. Such learning can be described as a
way to organize information, attitudes, and educational experiences that are provided for the
learners through multimedia offered by modern or information technologies. This type of
learning is characterized by its ability to reduce time, effort, and cost, through the delivery of
information to learners as quickly as possible and in a way that enables management and control
of the educational process, the measurement and evaluation of learners’ performance, and the
improvement of the overall level of educational attainment while providing an attractive learning
environment. Blended learning is defined as learning using different means connected together to
teach a particular substance. These methods may include a combination of direct lecturing in the
auditorium, online communication, and self-learning. Julie believes that blended learning is a

22. Page | 19
newly used term, but it was prevalent before; it blends various educational patterns of computer
and adds e-learning through the internet; it includes e-mail service, in addition to traditional
education where the teacher has the biggest role. BL however has a number of disadvantages
such as the inadequate technical accessibility which may result in wasting resources. Technical
problems including poor internet connectivity and high maintenance cost is yet another concern.
BL can also be challenging for instructors as it demands time for both preparation and
evaluation. Finally, plagiarism and credibility may also pose major problem especially for
young.
With these kinds of educational system as the new normal, the parents, teachers, learners
and all stakeholders are faced with the challenges of strengthening connectivity in areas where
there is weak or no signal, expenses for the reproduction and packaging of modules, the means of
delivery of instructional packets from the teacher to the learners and the need for para-teachers or
community learning facilitators.
Several studies (e.g., Bernard et al., 2014; Chigeza and Halbert, 2014; González-Gómez
et al., 2016; Israel, 2015; Northey et al., 2015; Ryan et al., 2016; Southard, Meddaug and Harris,
2015) have compared F2F teaching to online learning and/or blended learning in order to try to
define which of the formats provides, e.g., the highest learning outcome, creates the most
satisfied students or has the highest rate of course completion. In the following, we make an
introductory review of recent comparative studies of the three formats mentioned. The main
focus will be on summing up the results developed by these studies and discussing some of the
limitations said to accrue to comparative studies of teaching formats. In the literature reviewed, it
is often shown that teaching and learning are influenced by more than teaching format alone as
many other factors play significant roles. Before embarking on our comparative review of the

23. Page | 20
three different teaching and learning formats, we will begin by clarifying how each of them is
definable according to studies of the different formats. Although there has not been complete
agreement among researchers about the precise definition or meaning of the term ‘blended
learning’ in particular (Bernard et al., 2014; Chigeza and Halbert, 2014), consensus has still built
up around a sense of fairly clear distinctions between the three formats. Definitional questions do
not, however, seem to haunt the terms ‘face-to-face learning’ and ‘online learning’ in the same
way as they do ‘blended learning’ in the articles reviewed. Their meaning appears to be more or
less agreed upon. For instance, the F2F learning format is characterized as “traditional” by many
of the authors, referring to the fact that this is the format with the longest history of the three
formats and in relation to which online and blended learning represent a modern or innovative
intervention (e.g., Chigeza and Halbert, 2014; Adams, Randall and Traustadóttir, 2015; Pellas
and Kazandis, 2015; González-Gómez et al., 2016). Generally, its meaning derives from an
understanding of an instructional format that involves a physical classroom and the synchronous
physical presence of all participants (i.e., teachers and students). One study emphasizes that even
in-class use of computers and educational technology does not affect the definition of the F2F
format so as to change it into blended learning (Bernard et al., 2014). Online learning is
commonly defined in contradistinction to F2F learning (e.g., Ryan et al., 2016). Its most
prominent feature is the absence of the physical classroom, which is replaced by the use of web-
based technologies offering opportunities for out-of-class learning independent of time, place
and pace (Bernard et al., 2014; Chigeza and Halbert, 2014; Northey et al., 2015; Israel, 2015;
Potter, 2015). Ryan et al. (2016) point out that “in the context of higher education, the phrase
online learning is often interpreted as referencing courses that are offered completely online; (p.
286). Typically, the online learning setting is launched through so-called learning management

24. Page | 21
systems (LMS) or virtual learning environments (VLE) such as Moodle and Blackboard (Pellas
and Kazanidis, 2015).
The terms blended learning and hybrid learning sometimes seem to be used
interchangeably (Ryan et al., 2016). According to Bernard et al. (2014), who builds on Graham’s
definition (2005), blended learning can be defined as “the combination of instruction from two
historically separate models of teaching and learning: traditional F2F learning systems and
distributed learning systems” (p. 91). In some cases, blended learning is seen as the more
effective counterpart to the other two formats used separately (Pellas and Kazandis, 2015;
González-Gómez et al., 2016) insofar as it is, e.g., characterized as F2F and online learning
being “optimally integrated” (Israel, 2015) or combining their “benefits” (Adams, Randall and
Traustadóttir, 2015). Moreover, several studies seem to agree that blended learning is definable
according to the relative time spent on respectively online and F2F instruction in courses. Thus,
at least 50 percent of total course time dedicated to F2F instruction appears to be the lower limits
of in-class components in the blended learning format (Bernard et al., 2014).

25. Page | 22
Chapter 3
RESEARCH METHODOLOGY
This chapter presents research methodology that comprises the discussion of the method
used, the research environment, respondents of the study, research instrument, scoring
procedures, data gathering methods, and statistical treatment of data.
Method Used
The descriptive quantitative method will be used in this study. Questionnaires will be
utilized as instruments of data collection intended for all Internal Auditing students to determine
the significant effects of teaching methodology to the academic performance of students.
ResearchEnvironment
This study will be conducted at Jose Rizal Memorial State University main campus,
Dapitan City Zamboanga del Norte. There were internal auditing students within the school and
categorized by year level from 1st year, 2nd year and 3rd year who will be the respondents of the
study.
Table 1. Respondents of the study
Year level Number of respondents Percentage
First Year 37 14%
Second Year 106 39%
Third Year 90 47%
Total 233 100%

26. Page | 23
Respondents of the Study
The entire population of internal auditing students were respondents of this study. The
respondents will be given questionnaires for them to provide information intended for the study.
ResearchInstrument
This study will utilize a researcher-made questionnaire as instrument in data collection.
Part I is based on the demographic profile of the respondents in terms of age, gender and home
location of the respondents. Part II focused on the evaluation of teaching methodologies towards
students’ academic performance answered by the three groups of respondents. This part of the
questionnaire contains five dimensions. Each dimension is followed by a number of items.
Corresponding to each item are numeric scales with the qualitative equivalents.
Scoring Procedure
5 – Always - means that the different teaching methodologies are always effective.
4 – Often - means that the different teaching methodologies are often effective.
3 – Sometimes - means that the different teaching methodologies are sometimes effective.
2 – Seldom - means that the different teaching methodologies are seldom effective.
1 – Never- means that the different teaching methodologies are never effective.
In order to make definite interpretation of the weighted mean of each item, the researcher
set the following hypothetical mean range for the scales:

27. Page | 24
Range Scale
4.21 - 5.00 Always
3.41 - 4.20 Sometimes
2.61 - 3.40 Often
1.81 - 2.60 Seldom
1.00 - 1.80 Never
Validation of Instrument
Prior to data collection, the researcher will make a draft of the questionnaire and
submitted it to the adviser for comments and suggestions. After it was checked by the adviser, it
was then passed to the members of the panel of examiners for approval prior to distribution.
Then the questionnaire was subjected to a dry-run, before it was finalized and administered. The
accomplished questionnaires were collected and responses were tallied. The data were
processed, tabulated, presented, analyzed and interpreted.
Statistical Treatment
The accomplished questionnaires will be retrieved, and the responses will be tallied. The
weights assigned to each item in the Part I questionnaire were tallied. The weights assigned to
each item in the questionnaire were noted and the weighted mean of each item was determined.
The following formula applied:

28. Page | 25
The weighted value, frequency and mean computations were used in determining the
relationship of teaching methodology towards students’ academic performance.
T-test was used in testing significant relationship on teaching methodology towards
students’ academic performance on the implementation of the new normal educational setting the
following formula:

29. Page | 26
Data Gathering
The researcher writes to the College of business in Accountancy department for the
Internal Auditing students as respondents of this study. Arranged a schedule at which the
respondents made to accomplish the questionnaire.
In the actual administration of the instrument, the researcher read and explained the
instructions for accomplishing the questionnaire. They responded all queries for clarification
which the respondents raised.