Educational Challenges Among ABM Learners in the First District of La Union: Input for Intervention Material Development

This study investigated the educational challenges encountered by Senior High School learners enrolled in the Accountancy, Business, and Management (ABM) strand in the First District of La Union and served as the basis for the development of the ONA (Optimized Nurturing Approach) Intervention Material. Specifically, it examined the respondents’ demographic profile, assessed challenges across three domains—Academic and Conceptual Challenges, Learner-Related Issues, and Resources and Teacher Factors—and determined whether significant differences existed when respondents were grouped according to selected profile variables. Using a descriptive-comparative research design, data were gathered from 184 ABM learners selected through proportional stratified random sampling from four public senior high schools. The sample size was determined using Slovin’s formula with a 5% margin of error. Data were collected through a researcher-developed questionnaire and analyzed using frequency and percentage distributions, weighted mean, independent-samples t-test, Welch’s ANOVA, and the Games–Howell Post Hoc Test. Findings revealed that the majority of respondents were 17–18 years old, female, and enrolled in Grade 11, with most belonging to low- to upper-middle-income households. Learners experienced a moderate degree of challenges across all three domains, with Academic and Conceptual Challenges registering the highest mean. No significant differences were found when respondents were grouped according to age, sex, grade level, and family income. However, significant differences emerged when grouped by school, with learners from Luna National High School reporting the highest levels of academic and conceptual difficulty. The study concludes that ABM learners face moderate yet multidimensional challenges that are influenced more by institutional and environmental factors than by demographic characteristics. The ONA Intervention Material was developed to address identified learning gaps, strengthen self-regulation skills, and support improved academic outcomes.