Accountancy, Business, and Management Strand of K-12

IA1404/Group 3

Theoretical Framework
The educational needs of the students change as fast as our technology evolves.
The ever dynamic economy of every nation has a direct impact on the changes in the
educational system of a country. Past approaches to teaching and the traditional
educational system have been effective so far but the present generation, with the help of
technology, is capable of learning more. The government together with educational
institutions should find ways on how to use the traditional education system while
integrating the new ones to form one innovative teaching method or system.
According to Charles H. Judd , the theory of generalization maintains that transfer
is a form of generalization which can be encouraged by training. It means that
experiences obtained in one situation are applicable to other situations. It puts emphasis
upon the value to understand, organize, and generalize specific experiences. There is a
need for the learner to interpret relationships and to be able to recognize and apply to
other situations the previously acquired facts or principles. (Jude,1946)
Additionally, Piagets theory of constructivism states that people produce
knowledge and form meaning based upon their experiences. Piagets theory covered
learning theories, teaching methods and education reform. Two of the key components
which create the construction of an individuals new knowledge are accommodation and
assimilation. Assimilating causes an individual to incorporate new experiences into the
old experiences. This causes the individual to develop new outlooks, rethink what were
once misunderstandings, and evaluate what is important, ultimately altering their
perceptions. Accommodation, on the other hand, is reframing the world and new
experiences into the mental capacity already present. Individuals conceive a particular

Accountancy, Business, and Management Strand of K-12

IA1404/Group 3

fashion in which the world operates. When things do not operate within that context, they
must accommodate and reframing the expectations with the outcomes.
On the other hand, according to the constructivism Theory of Jerome Bruner,
learning is an active process in which learners construct new ideas or concepts based
upon their current/past knowledge. The learner selects and transforms information,
construct hypotheses, and makes decisions, relying on a cognitive structure to do so.
Cognitive structure (i.e, schema, mental models) provides meaning and organization to
experiences and allows the individual to go beyond the information given.
Judds, Piagets, and Bruners theories are the most appropriate theories related to
this study. The theories suggests that past experiences as well as current knowledge of
something are tools that aid the change process. Also, one of the implications of these
theories is that the learner needs to gather all possible sources of knowledge and
experiences so mistakes in the past wont happen again. Just like the proponents, the
government, being the learner in this process, used its past understanding of the
educational system and developed a new one for its betterment, thus the birth of the K-12
Program.
Furthermore, Basic Education Sector Transformation (n.d) Theory of Change
(ToC) provides the desired outcomes of the Program, expected intermediate results for
learners, proposed strategies and the range of options for implementation. It shows how
change may occur in order to address problems, how interventions inter-relate and
contribute to achievement of end of program outcomes, given certain assumptions. It
builds on the problem analysis, the causal model and lessons learnt from past experience
of DepEd, DFAT and other development partners. It is based on a thorough and careful

Accountancy, Business, and Management Strand of K-12

IA1404/Group 3

analysis of how change can occur in the Philippines context, considering political
structures and processes, institutional culture and organizational capability, and evidence.
The Theory of Change underpinning this program is premised on four
considerations: 1. The principle of Inclusive Education which works to ensure that all
boys and girls have a right to basic education without regard for their sex, ethnicity, age
or physical or mental capacity. 2. The use of a systems perspective, to understand how
people, structures and processes work and influence one another as a whole. 3.
Consideration for DepEd levels of governance; i.e. the school level, Division, Region and
Central Office level with their corresponding focus on learners, schools, Divisions and
Policy and directions; for planning and implementing interventions.4. The establishment
of units of analysis and action based on specific grade level segments of Kindergarten to
Grade Three (primary level), Grade Four to Six (intermediate grades level), Grade 7 to 10
(secondary level) and Grade 11-12 (Senior High School). These segments represent
specific target groups distinct because of their age-range, psychosocial development and
differing educational objectives per group.
Learning competencies are distinct for each segment. At the Kindergarten to
Grade 3 level, it is the mastery of reading and numeracy; for Grade 10, it is measured by
readiness for Senior High School; and at Grade 12, it is indicated by competence in
selected academic or non-academic tracks. As an end point, more boys and girls will
complete their basic education when all boys and girls at the entry level age of each
segment are enrolled in school, when fewer boys and girls drop out of school, do not
repeat the grade and are retained in the next grade level. This proposition holds true for
all the four grade segments of K to Grade 12.