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CHAPTER 1

INTRODUCTION

Background of the Study

Peer learning, a pedagogical approach where students learn from and with each other, has

emerged as a prominent strategy in higher education, driven by its potential to enhance academic

achievement and cultivate vital collaborative skills (Topping, 2005). The core principle of peer

learning lies in the idea that students can effectively facilitate each other's learning through

explaining concepts, sharing perspectives, and engaging in collaborative problem-solving. This

approach moves away from the traditional teacher-centered model, placing greater emphasis on

student engagement and interaction, which are increasingly recognized as crucial factors in

effective learning.

Within the specialized field of accounting education, peer learning is particularly relevant

due to the discipline's often complex and abstract concepts, which can pose significant

challenges for students (Freeman & McKenzie, 2011). The traditional lecture-based format,

while efficient for disseminating information, may not adequately address the diverse learning

styles and individual needs of students, potentially hindering deep understanding and critical

thinking development (McCabe & Hopkins, 2014). Accounting concepts often require students

to apply theoretical knowledge to practical scenarios, making collaborative problem-solving and

peer discussion highly beneficial.

Studies have consistently demonstrated the positive impact of peer learning on student

learning outcomes. Slavin (2011), for instance, found that cooperative learning strategies, a form

of peer learning, lead to significant improvements in academic achievement, particularly in

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subjects requiring problem-solving and critical thinking. Peer interaction facilitates the

clarification of concepts, the development of critical thinking, and the reinforcement of

knowledge through explaining and justifying answers to peers. This active engagement with the

material promotes deeper understanding and retention compared to passive learning methods.

Moreover, the collaborative nature of peer learning mirrors the real-world demands of the

accounting profession, where teamwork and communication are essential skills (Beattie et al.,

2010). Accounting professionals frequently work in teams, analyze financial data together, and

communicate complex information to diverse audiences. Therefore, incorporating peer learning

into accounting education can help students develop these crucial professional skills, preparing

them for the collaborative environment they will encounter in their careers.

Furthermore, peer learning can foster a sense of community and belonging among

students, which is particularly important in higher education settings where students may feel

isolated or disconnected (Lizzio & Wilson, 2009). By working together, students develop a sense

of shared responsibility for their learning and support each other's academic progress. This can

lead to increased motivation, engagement, and overall satisfaction with the learning experience.

Given the potential benefits of peer learning, it is crucial to investigate its effectiveness in

specific contexts, such as accounting education, with that this study aims to provide empirical

evidence on the impact of peer learning strategies on the academic performance of accountancy

students in Asian Development Foundation College (ADFC) , contributing to the development of

effective teaching practices and enhancing student learning outcomes.

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Statement of the Problem

This study aims to evaluate the impact of peer learning strategies on the academic

performance of accountancy students in Asian Development Foundation College.

Specifically, this study aims :

1. To determine which specific peer learning strategies (e.g., peer tutoring, group projects,

reciprocal teaching) are most effective in the context of accountancy education.

2. To analyze the effect of peer learning strategies on student engagement and motivation in

accountancy courses.

3. To evaluate if peer learning strategies improves the students preparedness for the real world

accounting environment.

Null Hypotheses

Based on the foregoing problem, the following hypotheses will be tested:

1. There is no significant difference in the academic performance of accountancy students at

Asian Development Foundation College who participate in peer learning strategies compared to

those who do not.

2. Peer learning strategies have no significant effect on the development of critical thinking skills

among accountancy students at Asian Development Foundation College.

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3. There is no significant relationship between the implementation of peer learning strategies and

the enhancement of collaborative skills among accountancy students at Asian Development

Foundation College.

Theoretical Framework

This study was anchored on three theories, foremost of which was “Social Cognitive

Theory” of Albert Bandura (1986) and in support the “Constructivist Learning Theory” by

Vygotsky (1978), and the “Collaborative Learning Theory” of Johnson & Johnson (1989).

“Social Cognitive Theory” of Albert Bandura (1986). Social Cognitive Theory emphasizes the

role of observational learning, reciprocal determinism, and self-efficacy in human behavior. In

the context of peer learning, students learn by observing their peers, particularly those who

demonstrate mastery of accounting concepts. Reciprocal determinism highlights the dynamic

interaction between students, their behavior (participating in peer learning), and their

environment (the learning setting). Self-efficacy, the belief in one's ability to succeed, is

enhanced through peer interaction, as students gain confidence by observing and collaborating

with their peers. This theory is relevant because it provides a framework for understanding how

students learn through social interaction and how peer learning can foster self-belief and improve

academic performance.

“Constructivist Learning Theory” by Vygotsky (1978). Constructivism posits that learning is

an active process where students construct their own understanding through social interaction

and collaboration. Vygotsky's concept of the Zone of Proximal Development (ZPD) is

particularly relevant, as it suggests that students learn best when they are challenged with tasks
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slightly beyond their current abilities, with the support of more knowledgeable peers or

instructors. Peer learning facilitates this process by providing students with opportunities to

engage in collaborative problem-solving and knowledge sharing within their ZPD. This

framework is relevant because it explains how peer interaction can facilitate the construction of

accounting knowledge and promote deeper understanding.

“Collaborative Learning Theory” of Johnson & Johnson (1989). Collaborative Learning

Theory focuses on the benefits of structured group work in promoting academic achievement,

social skills, and positive interdependence. This theory emphasizes the importance of positive

interdependence, individual accountability, promotive interaction, social skills, and group

processing in effective collaborative learning. When applied to accounting education, this

framework suggests that structured peer learning activities, such as group projects and peer

tutoring, can foster a supportive learning environment where students work together to achieve

common goals. This framework is relevant because it provides guidelines for designing and

implementing effective peer learning strategies in accounting classrooms.

Conceptual Framework

Independent Variable Dependent Variable

PEER LEARNING Academic Performance of

STRATEGIES Accountancy Students
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Significance of the Study

This study aims to determine the effectiveness of peer learning strategies to the academic

performance of the accountancy students in Asian Development Foundation College (ADFC)

and whatever the results that will be revealed in this study may benefit certain groups and the

benefits they may be able to gain are as follows:

To the Students. This study holds significant value for accountancy students at Asian

Development Foundation College by providing insights into effective learning strategies. The

findings will reveal how peer learning can enhance their academic performance, deepen their

understanding of complex accounting concepts, and improve their problem-solving abilities.

Moreover, it will help them develop essential collaborative and communication skills, which are

crucial for their future professional success. By participating in peer learning activities, students

can gain confidence, increase their engagement, and ultimately achieve better academic

outcomes, leading to greater preparedness for the demands of the accounting profession.

To the Parents. Parents of accountancy students will benefit from this study by gaining a better

understanding of the learning strategies that contribute to their children’s academic success. The

results will provide them with valuable information about the positive impact of peer learning on

their children’s comprehension, critical thinking, and overall academic performance. This

knowledge can empower parents to support their children’s learning by encouraging

participation in collaborative activities and fostering a supportive learning environment at home.

Ultimately, this study can contribute to parents’ confidence in the quality of education their

children are receiving and the effectiveness of the teaching methodologies employed.
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To the School Teachers and Administrators. This research will provide valuable insights for

teachers and administrators at Asian Development Foundation College by offering evidence-

based strategies to improve accounting education. The findings will highlight the effectiveness of

peer learning in enhancing student engagement, motivation, and academic achievement. This

information can be used to inform curriculum development, instructional design, and teacher

training programs. By implementing effective peer learning strategies, teachers can create a more

dynamic and interactive learning environment, leading to improved student outcomes and

increased satisfaction. Administrators can use the research to make informed decisions about

resource allocation and faculty development, ultimately enhancing the quality of accounting

education at the institution.

To the Researchers. This study will contribute to the body of knowledge on the effectiveness

of peer learning strategies in accounting education. The research process will provide valuable

experience in designing and conducting educational research, analyzing data, and interpreting

findings. Furthermore, the results of this study can serve as a foundation for future research in

this area, potentially leading to the development of more refined and effective peer learning

models. The researchers will gain a deeper understanding of the factors that influence student

learning and the potential of collaborative approaches to enhance academic performance.

To the Future Researchers. This research will provide a valuable resource for future

researchers interested in exploring the impact of peer learning strategies in accounting education.

The findings, methodology, and conceptual framework presented in this study can serve as a

foundation for further investigation. Future researchers can build upon this research by exploring

specific peer learning techniques, examining the influence of technology on peer learning, or

investigating the long-term effects of peer learning on professional success. This study can also
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inspire future researchers to explore the application of peer learning in other disciplines and

educational settings.

Scope and Delimitation

The study will focus solely on the impact of peer learning strategies on the academic

performance of accountancy students in Asian Development Foundation College (ADFC).. It

will not extend to other factors that may influence academic performance, such as individual

learning styles, socioeconomic background, or prior academic experience, unless they directly

interact with the peer learning strategies themselves. The data collection for this study will be

conducted within a specific timeframe, as determined by the researcher, and will encompass the

active academic period during which the peer learning strategies are implemented. This study

will be conducted exclusively within the physical boundaries of Asian Development Foundation

College. The participants of this study will be limited to the enrolled accountancy students of

Asian Development Foundation College, specifically those from the 1 st year to the 4th year

academic levels of the present Academic Year 2024-2025. Students from other academic

programs or institutions will be excluded.

Definition of Terms

The following terms are further defined operationally and conceptually.

1. Peer Learning Strategies – Peer Learning Strategies will be conceptually understood in this

study as a range of pedagogical approaches that involve students learning from and with each

other. This encompasses collaborative activities where students work together to understand
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concepts, solve problems, and share knowledge, moving beyond traditional teacher-centered

instruction. Operationally, Peer Learning Strategies will be implemented and measured in

this research through specific interventions such as think-pair-share activities, group

problem-solving tasks, peer tutoring sessions, and collaborative projects assigned within the

accountancy courses at Asian Development Foundation College. The frequency, duration,

and specific structure of these activities will be documented and analyzed to determine their

impact.

2. Academic Performance – it refers to the extent to which a student has achieved their

educational goals within the context of their accountancy studies. It reflects their mastery of

the subject matter, their ability to apply learned concepts, and their overall success in the

program. Operationally, Academic Performance will be measured in this study using the

students’ final grades in selected accountancy courses. These grades, representing a

composite of scores from exams, assignments, and other evaluative measures, will serve as

the quantitative indicator of their academic achievement and will be compared between

groups exposed to different levels or types of peer learning strategies.

3. Asian Development Foundation College – It is a private educational institution in

Tacloban City and was founded in 1984. In this study, it is the population where the

researchers will get the respondents, specifically the current Accountancy Students from 1 st

to 4th year of the present Academic Year 2024-2025.

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CHAPTER II

REVIEW OF RELATED LITERATURE AND STUDIES

This chapter presents a review of related literature and studies after the profound and in-

depth-research done by the researchers. The reviewed studies and literature are organized in a traditional

manner for a better understanding of the relationship between each study in its gap.

Peer learning has become a significant pedagogical approach in higher education,

recognized for its capacity to improve academic achievement and foster collaboration skills (Topping,

2005). The fundamental idea behind peer learning is that students can effectively support each other's

learning by explaining concepts, sharing different viewpoints, and working together to solve problems.

This method represents a shift from the traditional teacher-centered model, emphasizing student

engagement and interaction, which are now considered essential for effective learning. In accounting

education, peer learning is especially relevant due to the subject's complex and abstract concepts that can

be challenging for students.

The traditional lecture format, while good for giving information, might not fully address

the various learning styles and individual needs of students, which can hinder deep understanding and the

development of critical thinking skills (McCabe & Hopkins, 2014). Accounting concepts often require

students to apply what they've learned to real-world situations, making collaborative problem-solving and

peer discussion highly beneficial. Research has consistently shown the positive effects of peer learning on

student outcomes. For example, Slavin (2011) found that cooperative learning strategies, a type of peer
 11

learning, lead to significant improvements in academic performance, especially in subjects that involve

problem-solving and critical thinking.

Peer interaction helps students clarify concepts, develop critical thinking skills, and

reinforce their knowledge by explaining and justifying answers to their peers. This active involvement

with the material leads to a deeper understanding and better retention compared to passive learning

methods. Furthermore, the collaborative nature of peer learning reflects the demands of the accounting

profession, where teamwork and communication skills are essential (Beattie et al., 2010). Accounting

professionals frequently work in teams, analyze financial data together, and communicate complex

information. Therefore, using peer learning in accounting education can help students develop these

important professional skills, preparing them for the collaborative work environment they will encounter

in their careers.

Additionally, peer learning can create a sense of community and belonging among

students, which is particularly important in higher education where students may feel isolated (Lizzio &

Wilson, 2009). By working together, students develop a shared responsibility for their learning and

support each other's academic progress. This can lead to increased motivation, engagement, and overall

satisfaction with the learning experience. Given the potential advantages of peer learning, it is important

to study its effectiveness in specific contexts, such as accounting education. This study aims to provide

evidence on how peer learning strategies affect the academic performance of accountancy students at

Asian Development Foundation College (ADFC), with the goal of contributing to the development of

effective teaching practices and improving student learning outcomes.

This study is anchored in several theories, including the Social Cognitive Theory of

Albert Bandura (1986), the Constructivist Learning Theory by Vygotsky (1978), and the Collaborative

Learning Theory of Johnson & Johnson (1989). Social Cognitive Theory emphasizes the role of

observational learning, reciprocal determinism (the interaction between a person, their behavior, and their
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environment), and self-efficacy (belief in one's ability to succeed). In peer learning, students learn by

observing their peers, especially those who demonstrate a good understanding of accounting concepts.

Constructivism suggests that learning is an active process where students build their own understanding

through social interaction and collaboration. Collaborative Learning Theory focuses on the benefits of

structured group work in promoting academic achievement, social skills, and positive interdependence.

Analysis of Negative Reviews

While the provided text emphasizes the benefits of peer learning, it's important to

acknowledge potential negative aspects that might be found in broader literature. Here's an analysis of

potential negative reviews:

One potential negative aspect of peer learning is the risk of uneven participation and

"social loafing," where some students may rely on others to do the work. This can lead to frustration

among high-achieving students and a lack of learning for those who are less engaged. Additionally, if

peer learning groups are not structured effectively, they can sometimes reinforce misconceptions rather

than correct them. If no one in the group has a solid understanding of the material, the collaborative effort

might lead to shared misunderstanding. Peer learning can also be time-consuming, requiring careful

planning and facilitation by the instructor. This can be a challenge in courses with a packed curriculum.

Another concern is the potential for conflict within groups. Differences in learning styles,

personalities, or work ethics can lead to disagreements and hinder the learning process. Effective peer

learning requires students to possess good communication and conflict-resolution skills, which may not

always be the case. Assessment in peer learning environments can also be complex. It can be difficult to

accurately evaluate individual contributions to a group project, potentially leading to inequitable grading.

Some students may also be resistant to peer learning, preferring the traditional lecture format. They might

feel uncomfortable sharing their work with peers or lack confidence in their ability to learn from others.
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Furthermore, the effectiveness of peer learning can be influenced by the composition of

the groups. If groups are not diverse in terms of academic ability, the more knowledgeable students may

end up teaching the less knowledgeable ones without significantly benefiting themselves. This can create

an imbalance and limit the learning gains for all students. The context of the learning environment also

plays a crucial role. In large classes, managing and facilitating peer learning activities can be challenging

for the instructor. It requires careful planning, clear guidelines, and effective monitoring to ensure that all

groups are on track and that the learning objectives are being met.

In addition, some critics argue that peer learning may not adequately prepare students for

individual assessments, which are common in higher education. While peer learning can enhance

collaboration and communication skills, it may not sufficiently develop the ability to work independently

and demonstrate individual mastery of the subject matter. This can be a disadvantage in situations where

individual accountability is paramount. Finally, there's the challenge of ensuring that peer feedback is

constructive and accurate. Students may not always possess the expertise to provide meaningful feedback

to their peers, potentially leading to misinformation or unhelpful criticism.

In conclusion, while peer learning offers numerous benefits, it's essential to acknowledge

and address potential drawbacks. Effective implementation requires careful planning, monitoring, and a

focus on structuring activities to maximize benefits and minimize negative impacts.

Emphasis of the Review

The primary emphasis of the provided review is on the potential benefits of peer learning,

particularly within the context of accounting education. The review highlights several key areas of

emphasis:
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The review consistently emphasizes the enhancement of academic performance through

peer learning. It cites studies and theoretical frameworks that support the idea that peer interaction,

collaboration, and explanation of concepts among students lead to deeper understanding, improved

retention, and better problem-solving skills. The review stresses that peer learning moves away from

traditional lecture-based methods, promoting active student engagement. It argues that this active

participation is crucial for developing critical thinking skills and applying theoretical knowledge to

practical accounting scenarios.

Another major emphasis is on the development of essential professional skills. The

review points out that peer learning mirrors the collaborative nature of the accounting profession, where

teamwork and communication are vital. It suggests that by engaging in peer learning activities, students

can develop these skills, better preparing them for their future careers. The review also emphasizes the

social and emotional benefits of peer learning. It highlights the potential for peer learning to foster a sense

of community and belonging among students, reducing feelings of isolation and increasing motivation

and engagement.

Furthermore, the review emphasizes the theoretical underpinnings of peer learning. It

connects the strategy to established learning theories such as Social Cognitive Theory, Constructivist

Learning Theory, and Collaborative Learning Theory, providing a theoretical framework for

understanding how and why peer learning can be effective. Finally, the review emphasizes the importance

of context-specific research. It argues for the need to investigate the effectiveness of peer learning in

specific settings, such as the accounting program at Asian Development Foundation College, to generate

evidence-based insights that can inform teaching practices.

In summary, the review strongly advocates for the use of peer learning in accounting

education, emphasizing its potential to improve academic performance, develop professional skills,

enhance social and emotional well-being, and align with established learning theories.
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Strategies to Mitigate Negative Impacts

To effectively address the potential negative impacts of peer learning identified in the

previous analysis, several mitigation strategies can be implemented:

To counter uneven participation and social loafing, instructors can use strategies to

ensure individual accountability. This includes assigning individual grades within group projects, using

peer evaluations where students assess each other's contributions, and regularly monitoring group

interactions to identify and address any imbalances in participation. Clear guidelines and expectations for

group work should be established from the outset, emphasizing the importance of each member's active

involvement. To prevent the reinforcement of misconceptions, instructors should provide clear learning

objectives and ensure that students have a solid foundation in the subject matter before engaging in peer

learning activities. Regular monitoring and facilitation by the instructor are crucial to guide discussions,

correct errors, and provide timely feedback.

To manage the time demands of peer learning, activities should be carefully integrated

into the curriculum, with clear time allocations and well-defined tasks. Instructors can use structured peer

learning techniques, such as think-pair-share or jigsaw activities, to maximize efficiency and keep

students focused. To minimize conflict within groups, instructors can provide training in communication

and conflict-resolution skills. Group formation should be done thoughtfully, considering factors such as

academic ability, learning styles, and personality. Establishing group norms and guidelines for respectful

interaction can also help prevent and resolve conflicts.

To address the challenges of assessment, instructors can use a variety of assessment

methods that evaluate both individual and group performance. This might include individual quizzes,

exams, and essays, in addition to group projects and presentations. Rubrics should be used to clearly

define the criteria for evaluating both individual and group work, ensuring fairness and transparency. To
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overcome student resistance to peer learning, instructors can introduce the strategy gradually, starting

with simple activities and providing clear explanations of its benefits. Creating a supportive and

encouraging learning environment can help students feel more comfortable and confident in participating.

To ensure that peer learning is effective across different ability levels, instructors can use

heterogeneous grouping, where groups are composed of students with diverse academic strengths. This

allows for peer tutoring and reciprocal teaching, where all students have the opportunity to learn and

contribute. To manage peer learning in large classes, instructors can use technology to facilitate group

communication and monitor progress. Online discussion forums, collaborative documents, and project

management tools can help streamline activities and provide valuable feedback.

Finally, to ensure that peer feedback is constructive and accurate, instructors can provide

students with training on how to give effective feedback. This includes emphasizing the importance of

being specific, objective, and supportive. Instructors can also provide feedback on the peer feedback

itself, guiding students in refining their evaluation skills. By implementing these strategies, the potential

negative impacts of peer learning can be mitigated, maximizing its benefits and creating a more effective

and equitable learning environment.