A comparative study on the effectiveness of purely online and hybrid learning modes on the academic performance and learning experience of accountancy students in taxation courses of De La Salle University – Manila: A cross-sectional study

• Main Authors: Cua, Julliana Grace, Ng, Cherry Catherine, Patricio, Vanessa Bernadette, Ramos, Chance Aiseah
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Accounting—Study and teaching; Accounting—Study and teaching—Philippines; Taxation—Study and teaching; Taxation—Study and teaching—Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/83; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1117/viewcontent/A_comparative_study_on_the_effectiveness_of_purely_online_and_hybrid_learning_modes_on_the_academic_performance_and_learning_experience_of_accountancy_students_in_taxation_courses_of_De_La_Salle_University___Manila_A_cross.pdf
• Institution: De La Salle University

CHED Memorandum Order No. 16-2022 gave higher education institutions the prerogative to continue delivering in hybrid learning modes while requiring specific approval for online classes, despite having limited justifications. Given that a few studies investigated the delivery of accounting education in online and hybrid learning modes gave an insight into the perceived effectiveness of students, the researchers sought to contribute to filling the research gap. Thus, this study compared the academic performance and learning experience of purely online and hybrid learners in terms of content absorption, skills development, and interaction in Taxation 1, Taxation 2, and Taxation 3 courses offered by De La Salle University - Manila during the first term of the Academic Year 2022 to 2023. Convenience sampling was used to select respondents who answered validated online questionnaires with a 0.875 Cronbach's alpha reliability rating. These questionnaires contained items adapted and revised from related literature. Moreover, due to the asymmetrical data distribution and sample size imbalances, the Mann-Whitney U test was used to address the research objectives. The findings indicate that purely online learning is comparable to hybrid learning in academic performance and learning experience in ACTTAX1 and ACTTAX3, and it outperforms hybrid learning in ACTTAX2. The study credits this to reduced transactional distance and significant presence based on the Theory of Transactional Distance and Community of Inquiry Framework. Moreover, perceived effectiveness improved progressively from ACTTAX1 to ACTTAX3, suggesting that increased exposure and familiarity with Taxation topics contributed to this progression. Key Words: purely online learning; hybrid learning; perceived effectiveness; academic performance; learning experience