In contemporary society, technology has gained widespread prevalence, fundamentally transforming people's perspectives and appreciation, particularly within the realm of education. Teachers, parents, and students have now come to recognize its profound importance in the pursuit of knowledge during this era of information technology. It streamlines the teacher's responsibilities, facilitating an enduring sense of engagement among students. In this study, the academic achievement of the accounting students who belonged to the ABM and non-ABM strands was explored during their online classes amidst pandemic learning. The data revealed that accounting students with an ABM strand during their Senior High school level performed better academically compared to their counterparts; thus, academic strand is a factor to consider in preparation for their college life. It was also noted that the performance of the respondents during the pandemic was challenged due to the poor internet connectivity experienced by some respondents.
Key words: online learning, internet access, academic performance, senior high school, academic strand
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