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Method of Research

This study is a qualitative approach. The researchers aim to find out the factors behind the

failures of accounting students in De La Salle University. The use of a qualitative design is

advantageous to the researchers as the data that they aim to gather will be based on experiences,

perspectives and thought of participants.

Source of Data

The target respondents of this study are the accountancy students in De La Salle University

who have not taken higher accounting subjects (modular). The year level of the students will no limit

as long as they have not taken higher accounting subjects, that is, every accounting student in the

institution can be a participant. However, even if there are a lot of students taking up this degree, the

researchers would only limit their participants to 30-50 participants. The researchers chose De La

Salle University because the institution hosts numerous students that are taking accountancy as their

academic discipline.

Sampling Techniques

The researchers would use the Non-Probability Sampling, particularly Quota Sampling and

Convenience Sampling. These methods were used since De La Salle University is the chosen

institution or locale of the study. Quota sampling was used since given the time constraint and the

population of the University is high, researchers would not be able to get the response of every

accountancy student so they decided to limit their participants to 30-50 students at most.

Research Instrument

The researchers would use a survey to be able to get the response of students on as to why they fail

such subjects. This is an advantage because it will be easier for respondents to participate in the study

and be able to answer honestly since they will do it individually. The survey will measure the different

reasons why they cannot perform well in school. The accountancy students in De La University will

be tested and studied based on their response. This is best suited for the research since the researchers
aim to study the behavior and insights of the students on as to why they fail subjects, specifically

accounting.

Procedures for Gathering Data

The researchers would undergo four different stages.

First stage will be the formulation of the survey questions that will be given out to the chosen

participants. Second stage will be when the researchers release the survey to the target participants.

Third stage will be compilation of the results based on the response of the students. Last stage would

the analysis of the gathered data. The researchers will verify the hypothesis they stated in the

introduction.

Statistical Treatment

Results will be based on the general opinion of the respondents with the basis of reoccurring

answers from the surveys and interviews.

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