IMPLICATIONS OF USING ONLINE REVIEW MATERIALS AND ELECTRONIC DEVICES IN THE PERFORMANCE OF BACHELOR OF SCIENCE IN ACCOUNTANCY STUDENTS REGARDING THEIR MAJOR SUBJECTS

An Undergraduate Thesis
Presented to the Faculty
Of the
College of Business Administration and Accountancy
Mabini College
Daet, Camarines Norte

In Partial Fulfilment
Of the Requirements for the degree of
Bachelor of Science in Accountancy

BINAOHAN, ARIANNE JOY V.
DELOS SANTOS, DENVER S.
DIPASUPIL, NIZILLE C.
PENOLIO, JAMES ANTHONY
SAN BUENAVENTURA, MYLA H.
SOTTO, LYNETTE R.

CHAPTER I
THE PROBLEM AND ITS SETTING Introduction
It is the 21st Century, the Digital and Technological Age as many people say. The World Wide Web has expanded significantly over the past decades and new electronic and digital gadgets and devices are being invented and innovated.
According to Networkworld.com, the number of computers connected to the internet has grown exponentially, while the number of users has risen from a handful of computer scientists to 1.5 billion consumers. The networks reached have expanded beyond the United States to every corner of the globe. From its humble beginnings to its boundless future, Technology has provided the World with greater possibilities and opportunities that affects various ways of life thus, making it easier. Due to these unfathomable advancements in Technology, People nowadays, specifically the students utilize the Internet and these hi-tech devices like the android devices to, in some way make life easier. In fact, according to the PEW Research Center, more than 90% of college-aged adults own a cell phone, and according to www.aabacosmallbusiness.com, 92% of college students used their phones during idle time at school or work; In the students’ point of view, a phone is not just a simple phone that is used to communicate; Android phones are used to snap photos of writings on the board instead of jotting it down on notebooks and photos of pages and pages of books instead of having it photocopied. The students also used laptops, tablets, and IPad to search and browse the internet for online review materials and exercises instead of researching in the library and browsing reference and exercise books. This is why, according to a paper published last year by the Easter Librarian, an almost 50- year old journal on library science, a focused group discussion with librarians found that 62% libraries have less than 40 visitors a day. These are some ways on how students utilize these advancement in technology and help the students specifically, accountancy students make stress studying a tad less and hassle free.
However, the use of technology does not mean that it is all good in its self, technology is a diverging road, it has its positives and also negatives. Learning these things would be a good help to students and parents to know the effects to students learning whether it may be betterment or limitation of using internet and electronic devices. These inspired the researcher conduct a study that focuses on the implications of using online review materials and electronic devices to the performance of students on their major subjects like Accounting, taxation and business law.
The researchers decided to investigate respondents who utilize electronic devices and online review materials. Researchers are interested to know whether these advancements in technology, the electronic devices specifically the android phones, tablets, IPad and internet that provide online review materials, help the respondents be able to increase their academic performance on their major subjects which will be presented in this study as their average rating on their major subjects.
The Proponents of this Study rolled out questions on how does the use of these electronic gadgets and online review materials helped the Respondents improve their academic performance with regards to their major subjects or if it really helped them improve their Grades; what electronic gadgets helped them in their studies; students profile in terms of their age, gender and tear level would also be a varying factor in these study.

Statement of the Problem
This study aims to determine the implications of using online review materials and electronic devices regarding the major subjects of BSA students in Mabini Colleges. Specifically the researchers aim to answer the following questions: What is the profile of BSA students in terms of: Age Gender Year level What are the effects of using these online review materials to the student’s performance in their major subjects? What electronic devices do the respondents use? (e.g smartphones, laptops, iPad) What are the effects of utilizing these electronic devices in relation to their academic performance specifically, their major subjects? Is there a significant relationship between the uses of online review materials and electronic devices regarding the performance of BSA students of Mabini Colleges in their major subjects?

Scope and delimitation
This study seeks to determine the implications of using online review materials and electronic devices to BSA students. The researchers will conduct a survey through a questionnaire that is required to answer by 2nd year to 5th year Accountancy students of the Mabini Colleges for the school year 2016- 2017 who often use online review materials and electronic devices to their study. This is to verify their standpoint regarding the effects caused by technology to their performance in school and to obtain data that can be used in this study. The questions are not intended to measure the other factors that affect the academic performance of the respondents.
This study will no longer altercate the new innovation, although this can be a source of information which can be adapted to profound and maximize the use of e-gadgets. This study is focus on how modern technology affects students’ compliance to the requirement of their course description and relevant actions to determine how to efficiently use the e-gadgets. The effects that the researcher presented are either dreadful or valuable.

Significance of the study
From the point of view of development, evolutions of modern technologies such as electronic devices have become somewhat a necessity and are essential to everyday lives. Today, it has become a factor and a medium in influencing the quality of education as a whole.
As the study will be an attempt to assess the implication of utilizing electronic devices and online resources in relation to the academic performance of accountancy students of Mabini Colleges in their major subjects, this would be significant to the following individuals.
Authors. This study may be able to help them considering expanding to produce not just printed book materials but also online resource materials. Creating more jobs (e.g encoders, up loaders, scanners, etc) and taking the internet as an advantage to sell and to help. Future researchers. This study can be used as their references for future studies.
ICT Programmers and Software Industry. The result of the study may motivate programmers to develop software applications that may contribute to the enhancement of knowledge, skills and productivity of the students.
Parents. The result of the study could help parents understand the advantages of electronic devices (e.g smartphones, iPad, laptops etc.) in enriching the academic performance of the students.
School Administrators and Teachers. Analysis and interpretation of the study may be used for the improvement of instructional lessons, staff development, programs using the benefits of internet. This could also motivate the teachers to their teaching approach or techniques to the students using the application of such devices and online resources.
Students. This study can serve as a guide to learn the advantageous outcome in utilizing these devices and resources with regards to their academic performance.
Researcher. It will help to better understand the proper utilization of our smartphones for educational purposes not just for leisure and procrastination.

Hypothesis:
HA: There is a significant relationship between the implications of using online review materials and electronic devices to the academic performance of BSA students regarding their major subjects.
HO: There is no significant relationship between the implications of using online review materials and electronic devices to the academic performance of BSA students regarding their major subjects.

Theoretical Framework
This part deals with the theories and concepts related to the study.
According to Austin (2009), he explains the bases of Cognitive Theory of Multimedia Learning (CTML) is based on three cognitive science principles of learning: the human information processing system includes dual channels for visual/pictorial and auditory/verbal processing (i.e., dual-channels assumption); each channel has limited capacity for processing (i.e., limited capacity assumption); and active learning entails carrying out a coordinated set of cognitive processes during learning (i.e., active processing assumption).
The cognitive theory of multimedia learning specifies five cognitive processes in multimedia learning: selecting relevant words from the presented text or narration, selecting relevant images from the presented illustrations, organizing the selected words into a coherent verbal representation, organizing selected images into a coherent pictorial representation, and integrating the pictorial and verbal representations and prior knowledge. Mayer (2010), the three cognitive principles of learning, the CTML outlines seven factors of multimedia design, multimedia principle (people learn better from words and pictures than from words alone); spatial contiguity principle (people learn better when related words and pictures are in close proximity); temporal contiguity principle (people learn better when related words and pictures are close together in time); coherence principle (people learn better when irrelevant words, pictures, and sounds are eliminated from the presentation); modality principle (people learn better from narration and animation than from text and animation); redundancy principle (people learn better from narration and animation compared to animation, narration, and text); and individual differences principle (individuals with low prior content knowledge and individuals with high spatial skills benefit most from animation and narration-presented), and evaluated these principles based on transfer.
Based on Osman (2008) - Transfer Theory, the effect perspective: Positive vs. Negative Transfer. Given that the purpose of the current study focused on transfer, it is important to note how transfer can elicit both positive as well as negative outcomes. Positive transfer is the primary goal of education. What is learned in one context helps enhance learning in a different context. In contrast, negative transfer is a type of error in learning where a previously learned context interferes with the acquisition of an adaptive response to a new context that is similar to the first (Cree & Macaulay, 2000). Negative interpretations prevent relevant skill knowledge from being applied to practiced and unpractised goals which leads to negative transfer, whereas positive assessments will enable the transfer of relevant skilled knowledge to different goals. Conceptual Framework
This study seeks to determine the implication of using online review materials and electronic devices to the performance of BSA students regarding their major subjects. The framework is based on the Input-Process- Output system approach. This approach is composed of interrelated elements that served as guide by the researchers in solving the problem under investigation.
The input factors contains the profile of the respondents, the online review materials used as well as the electronic devices used by the respondents that helps in their study
In this study, the process involves the administration of questionnaires and to conduct an interview to gather data and the main process are the gathering and interpretation of data.
The output which refer to the result of the study contains the effect of using online review materials and electronic devices to the performance of BSA students regarding their major subjects.

Figure 1
Conceptual Paradigm

Assumptions The profile of the respondents varies. There are certain effects on using the online review materials and electronic devices on the performance of BSA students regarding their major subjects. The electronic devices used by the respondents differ. The uses of online review materials and electronic devices have something to do with the performance of BSA students regarding their major subjects. Definition of terms
For a clearer understanding of this study, the hereunder terms are being defined operationally and conceptually such as:
Academic. It is a course of study taken at a school or college; It is concerned with studying from books as opposed by a practical work.
Cell phone. A small telephone that people can take with them and use outside their homes.
Computer. It is a machine that receives or stores or process data quickly according to a stored program.
Concept. An abstract or generic idea generalized from particular instances.
Device. An instrument invented for a particular purpose.
Electronic Device. A device that produces or is powered by electricity.
Implication. The conclusion that can be drawn from something, although it is not explicitly stated.
Major Subjects. This term refers to the subjects taken specifically by accountancy students only. ( e.g business law and taxation, Financial accounting etc.)
Media. This refers to all those media technologies that are intended to reach a large audience by mass communication. “They are messages communicated through a mass medium to a number of people”
Online Materials. This term refers to the educational applications and programs available online.
Smart-phone. A cell phone that includes additional software functions (as e-mail or an Internet browser) first use. 1997.
Technology. The collection of techniques, skills, methods and processes used in the production of goods or services or in the accomplishment of objectives, such as scientific investigation.

CHAPTER II
REVIEW OF RELATED LITERATURE
To gain a wider view of the study a review of related literature and studies is conducted. Books as well as published and unpublished theses and dissertation and the use of internet are included in this review. These materials are in one way or another related to the present study. Related Literature
Technology has evolved vastly these past few decades and has affected every aspect of human lives specifically, the students’ lives. Today’s Students have extraordinary access to modern technology and use them in expected and unexpected ways. Students spend many hours a day using the technology, and the massive majority of them have access to Internet, cell phones, smart phone, video games and many more. Fresh evidence increases concern about effects on academic performance.
Owing to the rapid vastness of technology and its wide range of uses, the incorporation of technology in learning has become a viable and inexpensive option. According to Honey (2005), Pew Internet and American Life Project carried out a survey that explored technology use among 802 youth ages 12 through 17. The survey was conducted between 26 July and 30 September 2012. The study found out that 78% of the teens have a cell phone and almost half of them, 47%, own smart phones; 23% of the teens have a tablet computer, a level comparable to a general adult population; 95% of teens use the internet, and 93% of teens have a computer or have access to one at home.
Since, 95% of teens use the internet, and 93% of teens have a computer or have access to one at home. In 2010, the world’s Internet use was 28.7% of the population. While this may not seem like a very vast percentage of the world’s population, the progress in the use of the Internet has been theatrical that’s why according to Internet World Stats, 2010, between 2000 and 2010, the rate of growth of Internet use was 444.8%.
The impact of Technology to students is present in some aspects of Students’ lives, like how they communicate to their classmates, how they study, and others. In 2002, The WestEd Regional Technology in Education Consortium reviewed a number of research studies related to the impact of technology on learning. They chose studies that they judged to be the most systematically sound and that had analysed change over time. When reviewing this body of research they found convincing evidence that technology can be effective in teaching basic skills, can significantly improve scores on standardized achievement tests, can provide the means for students with special needs to communicate via e-mail, and can help teachers accommodate students’ varying learning styles.
Researches have also shown that technology also helps for Language acquisition. (O’Hara& Pritchard, 2006; Pritchard & O’Hara, 2005; Leu, 2005; Cummins, 2005; Zhao, 2005; Duran, 2005; Egbert, Chao,& Hanson-Smith, 1999; Pennington, 1996; Zhao, 2003).Numerous other studies demonstrate that students who learn in existing multimedia and/or hypertext environments show greater gains in areas of language development than students who learn in more traditional environments (Ayersman, 1996; Boone & Higgins, 1992; Charney, 1994 ; Martinez -Lage, 1997).
In addition to helping language and literacy development, technology has also had positive effects on mathematics achievement. Boster’s study (2004 ) of 2,500 sixth and eighth graders in Los Angeles showed a statistically substantial increase in math achievement scores when students used digital video.
Modern technology also stimulates and engages the learner when students have a choice in their assignments, see the relevance or can self-assess with teacher-feedback intertwined, student motivation increases (C. O’Hara and Pritchard, 2010). The Internet allows students to access virtually all information that is publicly available from the comfort of their homes. There is no need to travel or even go to a library. Books are scanned in to the Internet, museums have work available online, and academic journals can also be sourced.
The rapid evolution of modern technology has indeed broadened society’s vision of the technologies as tools for developing Students’ skills and motivating in academic areas such as Mathematics, Science, Language, Arts and Writing. Students can now gain access to information in far quicker ways. Once a resource has been found they can quickly search the entire document by typing in a key word, rather than having to look in a book's index. Mathematical calculations can also be performed on special programs, while graphs can be plotted instantly.
E-Reader devices like the iPad are in demand in our current society. The ability to gather textual information with a single touch on a screen makes e-reader devices highly valued. The Ipad has the advantages of the book without its drawbacks— the bulk, the limitations on how much text can be made to fit into a single volume, and the problem that annotating a paper book means, in some ways, ruining it (Ragen, 2008).

Foreign Studies
Aloraini 2012, carried on a study “The impact of using multimedia on the students’ academic achievement in the College of Education at Kingsaud University”. The study used experimental method, the samples consisted of 40 female students from computer curriculum divided randomly into experimental and control groups. The lecture was given to the first group using computer presentation program which uses multimedia treated as experimental group, while the second group was given the same lecture using the traditional method which uses the dialog and discussion technique treated as a control group. The result of the study showed statistically significant difference at the level of 0.05 between average grade of the experimental group students and average grade of the control group students in the academic achievement in favour of the experimental group.
Yamauchi 2008, has conducted a study on “Effects of multimedia instructional material on student learning and their perception of the instruction”. The study aims to examine the effects of the new developed multimedia instructional material presented on Digital Video Disc (DVD) on students enrolled in the Quantity Food Production and Service Management Experience course. The study consists 111 students who were enrolled in Quantity Food Production and Service Management Experience. They used the pre-test and post-test instruments for those students who were exposed only to the traditional method and to experimental gro up who had both been exposed to traditional method and accessibility to the new multimedia instructional material. Results of the study shown that students may have improved their learning based on the sources of cognitive test but they may not have performed procedures correctly when applying required skills in a real settings.
Drain, Grier, Sun, 2012 has conducted a study entitled “ Is the growing use of electronic devices beneficial to academic Performance?” results from archival data and a survey, this study aims to test the academic beneficial to high school students standardized test scores and GDA., the study uses a method of data collection which includes both a survey of high school students. The survey results and standardized test score analysis show an improvement an academic performance with increase computer usage, specifically students who spend more time using their electronic devices for school purposes did better in school than those who claimed they used their devices for the other purposes.
Simufurosa, 2013 carried out a research to study “ The Impact of Modern technology on the educational attainment of adolescents.” The researcher used the qualitative research methodology using purposive sampling. The sample population consisted of 24 adolescent 4 teachers and 4 parents. The researcher largely drew information from interviews and focus discussions. The result of the study shows that technology brings good and bad to the adolescence; High level engagement in social networking causes students to lose focus on academic tasks and negatively affects their academic results. Competence in technology usage is therefore a key to adolescent academic achievement in school.
The Impact of Electronic Device Use in Class on Pharmacy Students’ Academic Performancefocused to evaluate and assess the impact of pharmacy students’ electronic device (e-device) use during a lecture-based pharmacotherapeutics sequence. The study resulted, Of 140 responding students (59% response rate), 106 reported using e-devices during class for course-related (91.5%) and non-course-related (81.1%) activities. When P2 and P3 students were combined, e-device use was not associated with academic performance (p = 0.70). Academic performance was not impacted among P3 students (p = 0.86), but P2 students performed better academically if they refrained from using e-devices during class (mean grade = 88.5% vs. 83.3%; p=0.019).the researcher concluded tha the impact of e-device use on overall academic performance was negligible. Use of e-devices by students enrolled in their first pharmacotherapeutics course may negatively impact academics.

Local Studies Researches, Theses, and Dissertations are conducted to know the factors affecting the Academic Performance of Students of various schools in the Philippines, also, Studies are piloted to discern the effects of Technology (e.g. Laptops, Smart Phones, Tablets, Ipad and Internet) to various aspects of life specifically the students’ Lives.
Alos, Carant, David (2015) of College of Nursing, Benguet State University, La Trinidad, Benguet, Philippines conducted a study to determine the factors affecting the academic performance of fourth year student nurses. Their study shows the summary of the factors affecting academic performance of fourth year student nurses. The results show that the set of factors with the highest influence on the academic performance of student nurses are the teacher-related aspects with the highest mean. It is followed by study habits and school-related aspects, both equally rated as highly impactful. Conversely, the set of factors with low impacts are personal conditions and home-related aspects.
Laguador (2013) of Lyceum of the Philippines University, piloted a study about Computer Utilization on Academic Performance, Health, and Behavior of Selected Students Enrolled in Board and Non-Board Degree Programs. According to his study, students enrolled in non-board programs were spending more time in computer than students in board programs. For educational purpose is the primary reason of both groups in computer utilization. However, students from non-board programs have higher possibility of utilizing the computer for entertainment purposes than those from the board programs. Majority of the students enrolled in Board programs have significantly lower GPAs while those enrolled in non-board programs have higher possibility of encountering behavioural problems. One-third of the students were suffering from negative health effects of computer utilization no matter long or short they spent time in online and offline activities.
Bangkulit, Dimiao, Junsay of Mindanao studied the Perceived Effects of Online Games to the Academic Performances Among Students Under the College of Business Administration Education at University of Mindanao. Perceived effect is measured by letting students answering the questions that belong to their personal perception of gaming and its effect to their school performance including participation and absences. The proponents of this study surveyed online gamers under the said group at two of the closest internet coffee shops along UM Bolton: Mineski and NetExpress. The analysis and evaluation of the gathered data was done through tally process. Contrary to their original hypothesis, final tally of the surveys showed that % of the respondents deemed that online gaming does not give bad effects to their studies. Online gamers under this big amount of percentage sees their academic performance as something different/ unrelated with online gaming, the said percent has been playing for a long time, yet considered themselves doing well academically by both having a good performance and not skipping classes.
Tamayo, Dela Cruz (2014) of Centro Escolar University-Malolos, Philippines, researched about The Relationship of Social Media with the Academic Performance of Bachelor of Science in Information Technology Students of Centro Escolar University-Malolos. The study reveals that seventy-one (71) or 51.4% of the respondents have reached below satisfactory grade average and only sixty-seven (67) or 48.6% students have successfully reached the satisfactory academic performance. That more than 50% of the respondents performed below satisfactorily at school. Student’s diversion from school activities to Social Media usage largely affect their academic performance. Another, based on the results of the study, using Social Media has effect on Student’s Academic Performance. Students who participated in the study rarely participate on class activities, perform well on class and attend class regularly. A moderate correlation or relationship of +0.690 is higher than the tabular value of +1.000 at .05 level of significance, therefore the null hypothesis is rejected and that there is no significant relationship between Social Media and academic Performance of the BSIT students of CEU-Malolos.
Classroom Climate and Academic Performance of Education Students was studied by Falsario, Muyong, and Nuevaespaña (2014) of Southern Iloilo Polytechnic College-WVCST Miagao Campus. Based on their research, The classroom climate was perceived as “MostConducive” by the respondents. Students had a positive experience as to classroom climate. Somehow, it was a climate promoting learning to some extent if not to the maximum. The highest bulk of the students had the “Very Good” academic performance. Correlation between classroom climate and academic performance ranges from Low to Moderately Low Positive correlation. A slight percentage of classroom climate explains the variance in the academic performance. For BEED students, academic performance is not significantly correlated to classroom climate. Classroom climate might not be the only factor contributing to their academic performance. Positively, there might be other factors contributing to it like their personal persistence and determination to have academic success wherever they are or they can still attain academic success regardless of classroom climate. For BSED students, academic performance is significantly correlated to classroom climate. To a certain extent, classroom climate had contributed to their academic performance. Teacher factor, class activities and general classroom atmosphere can significantly motivate them to attain academic success.
This study focused on the investigation on the predictors of the academic performance in Physics of Don Mariano Marcos Memorial State University Mid La Union. Campus (DMMMSU-MLUC) Laboratory High School Fourth Year Students for the School Year 2011-2012. Factors such as family, student, school and teacher factors were Correlated to academic performance. Significant relationships to academic performance in Physics occurred for the four factors namely, Grade Point Average (GPA) in Math, GPA in English, attitude towards Physics, and study habits. The results imply that students’ Performance in Physics will be higher if they perform better in English and Mathematics; if they show positive attitude towards Physics; and if they possess good study habits. Among the factors, GPA in Math had the best influence to academic performance in Physics.
Boral, et al (2015) a study about the Perception of the Accountancy students of Mabini Colleges on the impact of social networking sites on the academic performance. The researchers used the questionnaire as the main source of data, majority of the respondents are female at first year level from 16-17 years old. The study concludes that the majority of the respondents agreed that social networking site promotes real time communication with their professors and classmates. The researchers also concludes that it reduces the respondents focus on studying, every minute spent on these sites drive away the mood that should be spent on studies.

Synthesis
Various studies- Foreign and local, were conducted regarding the implications of electronic devices to academic performance of students. A Foreign study conducted by Aloraini (2012) regarding the “Impact of using multimedia on the student’s academic Achievement in the College of Education at Kingsaud University” used experimental method, the samples consisted of 40 female students from computer curriculum divided randomly into experimental and control groups. The lecture was given to the first group using computer presentation program which uses multimedia treated as experimental group, while the second group was given the same lecture using the traditional method
Which uses the dialog and discussion technique treated as a control group. The said Related Study has the same aim with present study that is to discern the effects of using Multimedia to the Academic Performance of the Students though Aloraini’s Study used different method of gathering data which is giving an Evaluation Test after giving varying way of Lecturing to the Experimental and Control Group, while the Present study will use the Questionnaire Interview Method where The Proponents of the study will ask all the needed information on the study. Yamauchi (2008), has conducted a study on “Effects of multimedia instructional material on student learning and their perception of the instruction”. Results of the study shown that students may have improved their learning based on the sources of cognitive test but they may not have performed procedures correctly when applying required skills in a real settings. The Student Performance is also one of the Factors in Yamauchi’s Study same in the Present Study but what sets the two apart is that the multimedia being studied in Yamauchi’s Study is used as an Instructional Materials while in the Present Study, Multimedia being referred to is used as a source of review material rather than an Instructional Material.
The study entitled “Is the growing use of electronic devices beneficial to academic Performance?” by Drain, Grier, Sun, (2012) and Simufurosa’s, 2013 research study “The Impact of Modern technology on the educational attainment of adolescents.” Are the most relatable to the Present studies. Drain, Grier, Sun’s Study, uses a method of data collection which includes both a survey of high school students and Simufurosa’s, 2013 research study used the qualitative research methodology using purposive sampling which is the same Method the Present study will use. But what makes the latter two study and the Present Study Different is that the present study is focused in the implications of using online review materials and electronic devices in the performance of Bachelor of Science in Accountancy students regarding their major subjects, while the related study is only focused on effects the growing use of electronic devices beneficial to academic Performance mainly of High School Students.
Alos, Carant, David (2015) of College of Nursing, Benguet State University, La Trinidad, Benguet, Philippines conducted a study to determine the factors affecting the academic performance of fourth year student nurses, Laguador (2013) of Lyceum of the Philippines University, piloted a study about Computer Utilization on Academic Performance, Health, and Behavior of Selected Students Enrolled in Board and Non-Board Degree Programs and Bangkulit, Dimiao, Junsay of Mindanao studied the Perceived Effects of Online Games to the Academic Performances among Students under the College of Business Administration Education at University of Mindanao. Tamayo, Dela Cruz (2014) of Centro Escolar University-Malolos, Philippines, researched about The Relationship of Social Media with the Academic Performance of Bachelor of Science in Information Technology Students of Centro Escolar University-Malolos. The said studies also aims to know the effect of varying factors to Academic Performance of students the same as the Present Study but the Present Study was Limited only to the effects electronic Devices and Online Review Materials to the Academic Performance of students Specifically in the Major Subjects of the Bachelor of Science in Accountancy Students.
Endnotes:
http://www.ijiet.org/papers/303-JR123.pdf http://www.aect.org/edtech/ed1/41/41-01.html http://www.sciencedirect.com/science/article/pii/S2210831912000033 http://lib.dr.iastate.edu/cgi/viewcontent.cgi?article=16323&context=rtd https://www.infona.pl/resource/bwmeta1.element.elsevier-31ba3c4b-b0d9-31a0-84a0-9b8ccb46483c http://lib.dr.iastate.edu/cgi/viewcontent.cgi?article=16323&context=rtd http://iacis.org/iis/2012/50_iis_2012_225-231.pdf http://www.ijern.com/journal/September-2013/23.pdf http://www.pewinternet.org/ http://www.learntechlib.org/noaccess/36901 http://article.sapub.org/10.5923.j.nursing.20150502.04.html www.ijiet.org/papers/303-JR123.pdf http://www.termpaperwarehouse.com/essay-on/Perceived-Effects-Of-Online-Games-To/344028 www.ijsrp.org/research-paper-0514/ijsrp-p29125.pdf www.dlsu.edu.ph/conferences/dlsu_research_congress/2014/_pdf/LLI-I-003.pdf
Mabini Colleges- College of Business Administration and Accountancy http://www.eisrjc.com/documents/Factors_Influencing_the_Academic_Performance_in_Physics_of_DMMMSU-_MLUC_Laboratory_High_School_Fourth_Year_Students_S.Y._2011-2012_1369731433.pdf CHAPTER III
RESEARCH DESIGN AND METHODOLOGY

This chapter consists of research design and procedure to be used in gathering data needed in this study. It discusses briefly the research design, samples and sampling technique, data gathering instrument and statistical tools to be used in the analysis and interpretation of the data to be gathered.

Research Design
The descriptive type of quantitative research method will be used in this study. Descriptive data involves gathering data that describes events and then organizes, tabulates, depicts and describes the data collection.

Samples and Sampling Technique In this study, the researchers will be using stratified sampling to identify the respondents. This method will be used because the population is divided into categories or strata since the respondents are coming from four year levels of accountancy students of Mabini Colleges during academic year 2016-2017 with different numbers of population. Stratified random sampling will aid to get the proportion to its size with this technique, error of getting too many or too few samples will be avoided. Research Instrument
The main source of data in this study is the questionnaire, which is the most common instrument for data gathering. Also, to identify the perception of Accountancy students of Mabini Colleges on the effects of using online review materials and electronic devices to their Academic Performances. It is intended to contain information about condition or practices of which the respondents are presumed to have knowledge to attain the desired result of the study. The questionnaire will be composed of two parts, namely; Part I contains the respondents personal data such as name, age, gender, and year level. Part II, the questionnaire proper. The questions will be based on the ideas found from the readings of the researchers in these, journals as well as interview with teachers and some students. This study will be using the descriptive survey method. The questionnaire was designed to answer the specific objectives of the study. The format is simplified and understandable to avoid confusion in answering the question. Checklist was used to lessen the time needed by the respondents in answering the questionnaire. The answers of the respondents were collated and analysed. Statistical Treatment
The data gathered will be analysed and interpreted using the following statistical formulas: Frequency Count. The researchers will apply this tool to determine the number of respondents based on their profile.

Percentage Technique. This technique will be applied to establish the measurement of each response. It will be computed using the formula below: P=f/N × 100
Where:
P= Percentage
F= Frequency of the responses on the particular items
N= total number of respondents

Weighted Mean. This will be used to determine the conformity between the respondents and each indicator.
¯( x)=(∑▒fx)/N
Where:
¯x = weighted Mean X = the weight of the category
∑= summation f= frequency of the responses
N= total number of respondents. Ranking. Will be utilized to determine the possible effects of using online review materials and electronic devices.

Pearson Product Moment Correlation
This statistical tool will be used to determine significant relationship between the uses of online review materials and electronic devices regarding the performance of BSA students of Mabini Colleges in Major subjects.