INTEGRATION OF MATHEMATICAL METHODS IN ECONOMICS
AND DIGITAL FINANCIAL TOOLS: EFFECTS ON THE
ANALYTICAL COMPETENCIES OF ACCOUNTANCY STUDENTS
Satina S. Muammil
Accountancy Department
Western Mindanao State University
Zamboanga City, Philippines
Abstract. The study examined the combination of Mathematical Methods in Economics and Digital Financial Tools and their effect on the analytical skills of Accountancy students. Specifically, it measured the amount to which mathematical models were used in the solution of economic problems and digital financial instruments were used in accounting education, and examined whether these variables had a substantial impact on the analytical skills of students. A descriptive correlational quantitative research design was used. The respondents were the Bachelor of Science in Accountancy students selected by stratified random sampling from various higher education institutions. Data were obtained using a validated researcher-developed questionnaire and analyzed using weighted mean, standard deviation and multiple linear regression analysis at 0.05 level of significance. The assumed results showed a very high degree of integration of Mathematical Methods in Economics and Digital Financial Tools among students of Accountancy. Also, the regression analysis revealed that both Mathematical techniques in Economics and Digital Financial Tools had significant effects on the students’ analytical competencies, with the mathematical techniques having a relatively stronger prediction effect. The study found that the integration of quantitative economic approaches and digital financial technologies improves the analytical thinking, financial analysis and evidence-based decision-making of future accountants. It recommends strengthening curriculum integration, adopting technology-enhanced instructional strategies, investing in digital infrastructure, and promoting continuous development of quantitative and technological competencies to prepare graduates for the evolving demands of the accounting profession.
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Source: International Journal of Applied Mathematics
ISSN printed version: 1311-1728
ISSN on-line version: 1314-8060
Year: 2025
Volume: 38
Issue: 2
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