糖心原创

Home⇛International Journal of Multidisciplinary: Applied Business and Education Research⇛vol. 7 no. 1 (2026)

Perceptions Toward the Use of Digital Learning Resources Versus Traditional Textbooks in Studying Core Accounting Subjects Among Account-ancy Students of Cavite State University Main Campus, S.Y. 2025–2026

Jewel Joyce B. Ortega | Maria Isolde R. Sustrina | Mary Grace A. Ilagan | Maria Cristina L. Desepida | Elizabeth D. Bigalbal | Jaysi T. Corpuz | Leonil P. Trangia | Meiri Gleidelle A. Soriano | Kristine Nicole T. Salvador | Izzel Mae F. Laguardia | Mayrine Angel S. De Mesa | Ameeryl Precious D. Naines | Dolores L. Aguilar

Discipline: Education

 

Abstract:

A cross-sectional study was conducted in a state university in the Province of Cavite which covered the academic year 2025-2026 and explored the perceptions of accountancy students toward the use of digital learning materials as against traditional textbooks in studying core accounting subjects. Specifically, it aims to characterize the par-ticipants in terms of age, gender, year level, and monthly family in-come, investigate how often and in what situations accountancy stu-dents use digital and printed textbooks, examine the advantages and disadvantages of using both materials in learningaccounting core sub-jects, and recognize preferences. The research employed both quanti-tative and qualitative research with emphasis on the students’ expe-riences and perceptions. The entire population of 242 students en-rolled under the accountancy program were included in the data col-lection applying in-depth and key informant interviews and focus group discussions, per year level. Responses were decoded manually following the steps of thematic analysis of Braun and Clark (2006). The findings revealed that printed textbooks remain as the main learning resources for students, with most indicating that they “often” use them while studying as a foundational resource. In contrast, digi-tal materials are “often” utilized to augment the learning process. Fur-ther, the demographic profile of the participants is not a factor on the perceptions of students towards both digital and traditional learning materials; rather, the context of use is the main driver of their prefer-ence between digital and traditional learning materials. Students alternately use both printed and digital materials, allowing one to supplement the gaps of the other.



References:

  1. Alaku Ph.D, M. E., Okpala, N. V., & Bicrus Ph. D, A. S. (2022). Importance of digital Educa-tional resources: Implication for-quality assessment in second-ary education.ResearchGate. 
  2. Aligo, L., & Prudente, S. (2025). Effectiveness of digital learning materials on students’ achievement in science: A meta-analysis. Journal of Global Education and Re-search, 1–9(1). 
  3. Area-Moreira, M., Rodríguez-Rodríguez, J., Peirats-Chacón, J. et al. The Digital Trans-formation of Instructional Materials. Views and Practices of Teachers, Families and Editors. Tech Know Learn 28, 1661–1685 (2023). 
  4. Asio, J. M. R., Gadia, E., Abarintos, E., Paguio, D., & Balce, M. (2021). Internet Connec-tion and learning device availability of college students: Basis for Institutionaliz-ing flexible learning in the new Normal. Studies in Humanities and Education, 2(1), 56–69. 
  5. Awashreh, R., Hassiba, A., & Ghunaimi, H. (2025, June). A comparison of traditional, online, and hybrid learning models in ac-counting and finance education: Student perceptions and academic outcomes. In-ternational Journal of Advanced And Ap-plied Sciences. 10.21833/ijaas.2025.06.003
  6. Baker, & Driscoll. (2022). Student Perceptions of the Learning Effectiveness of Printed Versus Digital Textbooks in College Ac-counting Classes. Journal of Accounting, Business and Management, 29(1). 
  7. Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Re-search in Psychology, 3(2), 77–101. 
  8. Cabual, R.A. (2021) Learning Styles and Pre-ferred Learning Modalities in the New Normal. Open Access Library Journal, 8: e7305. 
  9. Chang, I. (2020). Open versus Traditional Textbooks: A Comparison of Student En-gagement and Performance. In the Inter-national Journal of Teaching and Learn-ing in Higher Education (No. 3; Vol. 32, pp. 488–498). 
  10. Corpuz, L., Butanas, J., Rodrigo, A., & Fiel, S. M. (2024, April). Traditional Learning Mate-rials Vs. Digital Learning Materials: A Case Study on Library Resources Prefer-ences Among Bachelor of Science in Ac-countancy Students. International Journal of Research Publication and Reviews. 
  11. Chrinerius, M., & Crispus, F., (2025). The im-pact of family incomes on the student’s academic performance; A case study of Metropolitan International University. Metropolitan Journal of Social and Educa-tional Researc, 4(4), 429–447. https://www.researchgate.net/publication/391220718_The_Impact_of_Family_Incomes_on_the_Student's_Academic_Performance_A_Case_Study_Of_Metropolitan_International_University
  12. Cuyag, J., Lawan, D., Coronel, M., Sanchez, G., & Lamanilao, M. L. (2024). Students' Pref-erences Between Printed and Digital Teaching Materials. International Multi-disciplinary Journal of Research for Inno-vation, Sustainability and Excellence, 1(9). 10.5281/zenodo.13744928 da Cos-ta, A. C., da Silva, B. G., Nasu, V. H., Nogueira, D. R., & Marques, C. (2021, Oc-tober 10).
  13. Digital Videos in Accounting Education: A Study on Perceived Use and Satisfaction in the Light of Connectivism. Internation-al Journal of Research in education and Science (IJRES), 7(4), 1058-1075. 
  14. Dharmarajlu, S. (2025). A comparison study of electronic versus traditional print Text-books on the influence of university stu-dents’ learning. The Journal of Educators Online. 
  15. Faizal, S. (2023). Impact of digital study mate-rial on student learning. In Tuijin Jishu/Journal of Propulsion Tech-nology (Vol. 44, Issue 6, pp.3068–3069). 
  16. Felder, R. M., & Silverman, L. K. (1988). Learn-ing and teaching styles in engineering ed-ucation. Engineering educa-tion,78,674-681.  ineering_Education
  17. Haleem, A., Javaid, M., Qadri, M. A., & Suman, R. (2022). Understanding the role of digi-taltechnologies in education: A review. ScienceDirect. 
  18. Hilton, R., Moos, C., & Barnes, C. (2020). A Comparative Analysis of Students’ Per-ceptions ofLearning in Online Versus Traditional Courses. e-Journal of Business Education & Scholarship of Teaching,4(3),2-11. 
  19. Jabbar, A., & Warraich, N. (2022). Gender dif-ferences in leisure reading habits: a sys-tematic review of literature. Emerald In-sight. 
  20. Kilag, O. K. T., PAU Excellencia Global Acade-my Foundation, Inc., Del Socorro, A. S., Dulwich International School, Suzhou, China, Largo, J. L., Schools Division of Talisay City, Cebu, Philippines, Peras, C. C., Schools Division of Zamboanga del Norte, Philippines, Book, J. F. P., Schools Division of Toledo City, Philippines, Abendan, C. F. K., & ECT Excellencia Global Academy Foundation, Inc., Balam-ban, Cebu, Philippines. (2023). Perspec-tives and experiences in online teaching and learning. In Science and Education (Vol. 4) [Journalarticle]. 
  21. Kolb, D.A. (1984). Experiential Learning: Ex-perience as the Source of Learning and Development.Englewood Cliffs, NJ:Prentice鈥慔all. 
  22. Lazaro, L., Pedrozo, J., Cabarogias, C., & Abu-tan, G. (2023, June 05). Family Economic Condition, Students’ Learning Environ-ment, Learning Styles, and its Influence on Students Learning Outcome: A Se-quential Explanatory Mixed Method Re-search. International Journal of Advanced Multidisciplinary Research andStudies.  3144eda9449f0e2dJmltdHM9MTc2NTA2NTw-MA&ptn=3&ver=2&hsh=4&fclid=19e696e9-5334-6c29-2786-82aa52e66d4a&psq=effect+of+family+income+on+student%27s+learning+material+preferen ce&u=a1a
  23. Li, F., & Wang, L. (2024). A study on textbook use and its effects on students’ academic performance. Disciplinary and Interdisci-plinary Science Education Research, 6(1). 
  24. McCoy, B. (2020). Gen Z and digital distrac-tions in the classroom: Student classroom use of digital devices for non-class relat-ed purposes. Journal of Media Education, 11(2), 5–32. 
  25. Mizrachi, Diane & Salaz, Alicia. (2020). Beyond the Surveys: Qualitative Analysis from the Academic Reading Format International Study (ARFIS). College & Research Li-braries.808.10.5860/crl.81.5.808. 
  26. Ngo, H. N., & Phan, A. N. (2022). COVID-19 and higher education in Vietnam: Systemati-cally rethinking the quality assurance sys-tem and practices towards the ‘new nor-mal’ in post-crisis era. Policy Futures in Education, 21(4), 355–371. 
  27. Osih, S., & Singh, U. (2020). Students’ percep-tion on the adoption of an e-textbook (digital) as an alternative to the-printed textbook. South African-Journal of Higher Educa-tion,34(6). 
  28. Park, J., & Lee, J. (2021). Effects of E-Books and printed books on EFL learners’ read-ing comprehension and grammatical knowledge. 
  29. Pepin, B., Kock, Zj. Students’ Use of Resources in a Challenge-Based Learning Context Involving Mathematics. Int.J.Res.Undergrad. Math. Ed. 7, 306–327 (2021). 
  30. Ruggieri, C. (2020). Students’ use and percep-tion of textbooks and online resources in introductory physics. Physical Review Physics Education Research, 16(2). 
  31. Sweller, J. (1988). Cognitive load during prob-lem solving: Effects on learning. Cognitive Science, 12(2), 257–285. 
  32. Soe, T. (2024). Investigating Critical Thinking in ELT Textbooks: A Systematic Litera-ture Review of Textbook Evaluation Studies. 
  33. Tani, M., Manuguerra, M., & Khan, S. (2022). Can videos affect learning outcomes? Ev-idence from an actual learning environ-ment. Educational technology research and development : ETR & D, 70(5), 1675–1693. 
  34. Yu, Z., Xu, W., & Sukjairungwattana, P. (2022). Meta-analyses of differences in blended and traditional learning outcomes and students’ attitudes. Frontiers in Psycholo-gy, 13. 

Tools


Copyright © 2026  糖心原创 Exclusively distributed by