A COMPARATIVE STUDY ON THE PERCEPTION IN ONLINE LEARNING STRATEGY AND TRADITIONAL FACE-TO-FACH INSTRUCTION AMONG 41" YEAR ACCOUNTANCY STUDENTS IN MINDANAO STATE UNIVERSITY• GENERAL SANTOS CITY FOR ACADEMIC YEAR 2021-2022

The outbreak of the new coronavirus pandemic presented the most serious challenge to the global education system towards the end of 2019. Online learning has emerged as a potential option for transforming the entire traditional educational system. This study aimed to determine the students' perception between online learning strategy and traditional face-to-face instruction among the 4th year Accountancy students of Mindanao State University. Specifically, it sought to determine the students' perception on online learning strategy and traditional face-to-face instruction in terms of learning outcomes, skills assessment, and class delivery, and determine the significant difference in the students' perception between online learning strategy and traditional face-to-face instruction. Using simple random sampling, there were a total of 76 research respondents. The research data were gathered through a modified survey questionnaire. In analyzing the results, the researchers used statistical treatments which include weighted mean, and t-test. Findings revealed that though both modes of learning managed to meet the expectations of the respondents, respondents have a higher perception with traditional face-to-face instruction than online learning strategy in terms of learning outcome, skills assessment, and class delivery. It was also found that there is a significant difference in the student's perception between online learning and traditional face-to-face instruction. Further research may be undertaken to uncover other factors that may affect the student's perception of online learning strategy and traditional face-to-face instruction.