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· Volume III Issue I


This study aimed to determine the relative impact of using the interactive E-Book on the learners’ learning outcomes on the topic, Bank Reconciliation Statements of the Fundamentals of Accountancy, Business and Management 2 subject of Grade 12 ABM Learners in Taal Senior High School.  Learners on Fundamentals of Accountancy, Business and Management 2 constituted the population of study. Only two sections, A and B of Grade 12 were the participants. The experimental group was ABM 12- B and the control group was ABM 12- A. 

The collected data from both groups were analyzed and interpreted using mean percentage score, independent t-test, and conclusions were drawn. The results of the study were in favor of utilization of E-Book, therefore, it was suggested that this approach should be widely used in conventional classroom at various levels of education.  This study employed the experimental research method involving 41 learners in the control group and 41 learners in the experimental group. Based on the results, the mean score of the experimental group before using the E-Book was 70.98 and the mean score after the treatment of using E-Books was 84.29. This indicates that it was increased by 13.31 after utilizing the interactive E-Book in the Accounting subject. Furthermore, the results in both tests between the control and experimental group showed that the experimental group had a greater mean score than the control group, garnering 64.75 mean score with the Sig. value of 0.000 < 0.05 (2-tailed) showing therefore that there are significant differences in the scores between the control group and the experimental group. Definitely, the teacher/researcher-made interactive E-book is effective and has significant impact for improving the learners’ knowledge in Fundamentals of Accountancy, Business and Management 2.

Keywords: eBook, effectiveness, interactive, learning outcomes


Books are important learning resources in teaching and learning activities in all levels. Textbooks function to improve the effectiveness and efficiency of learning.   It is a good source of materials relevant for doing assignments and exercises. Textbooks can significantly reduce the facilitator's time and effort in preparing the learning material. Furthermore, textbooks also allow learners to learn at their own pace, providing a sense of autonomy and independence.  In fact, the existence of books will make it easier for teachers to carry out their duties, help learners learn lessons. On the other hand, some textbooks have weaknesses, such as books are not exactly in accordance to the learners’ diversity; the material prepared is not tailored fit with the circumstances of the times especially in this time of pandemic; and if it seems that the book is less attractive, it will certainly be boring for learners to learn it.  For SY 2020-2021, modules and Learning Activity Sheets abounded in learners’ premises. This time that the Modular Distance Learning is employed in Taal Senior High School, like in majority of schools in the Philippines, due to inability of internet access, the intense intention of the researcher was heightened to introduce an interesting and motivational way to make learners’ tasks moderately challenging.  Modern technology has impact not only to the industrial-economic field but also used as a valuable tool for learning design and can contribute a lot to the way learners learn and how teachers teach. Technology has also transformed printed books into electronic ones.   Sackstein, Spark, & Jenkins (2015) stated that tablets and E-Books are suitable tools for reading and learning, and can, therefore, be used for academic work.  Books in the electronic version are considered capable of overcoming some limitations of the printed book. Compared to the conventional printed books or printed modules or learning activity sheets, E-Books are more durable as they will not be torn like printed books or learning activity sheets.  E-Books are more practical wherein they can be used anytime and anywhere just by using a handheld gadget. For learners, this practical material would reduce the burden of carrying heavy books. E-Books are very easy to get and are always available without wasting time searching for books in bookstores and libraries.  E-Books are more environmentally friendly that is no need to cut down more trees for paper production. There is no need to cut down those trees to make an E-Book.   E-Books can increase the access to information quickly and easily in obtaining educational materials.  Having an E-Book, the learners need not to go to libraries to conduct research.  E-Books can also help learners understand learning materials at home. 

Majority of the children own different kinds of gadgets such as mobile smartphones, tablets, laptops and computers.  Gadgets have enormous functions as these things enhance the learning experience for both learners and teachers through the use of computers and other electronic devices.  Nevertheless, misuse or spending more time on gadgets would reduce the learning ability and other outdoor activity.   It makes the learners sacrifice other learning things and make them feel no time for other things.  It interferes with their study time and reduce learners’ self-motivation, ability and interest in learning.  In the present situation, technology cannot be escaped. The use of E-Book, in conjunction with written and printed modules, would enhance the learners’ ability to learn in a more interactive way, that is learning while enjoying to read, hear and watch teacher-made portable digital or electronic format.  This study can help learners learn in a different way and it gives them opportunities to explore the world outside their classroom.  It can foster learning as it becomes easy for someone to look up anything offline.   This device even allows the learners to listen to the audio, colorful, watch video and read at the same time anywhere anytime.

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