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.



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