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ABM Strand in the Philippines

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K-12, a term used in education and educational technology in the United States, Canada, and possibly other countries, is a short form for the publicly-supported school grades prior to college. These grades are kindergarten (K) and the 1st through the 12th grade (1-12). The Philippines is the last country in Asia and one of only three countries worldwide with a 10-year pre-university cycle (Angola and Djibouti are the other two). A 12-year program is found to be the best period for learning under basic education. It is also the recognized standard for students and professionals globally.

After officially being signed to law in 2013, the k to 12 programs triggered a large amount of curiosity, questions, controversies, and confusions to among the Filipino people, including parents, students, and even teachers. At the time, it was a topic that was often discussed yet rarely understood. With the new educational system required by the government, Filipinos have no other choice but to embrace it. In the first place, each one will profit from the new scheme because it follows the international standard.

Apart from the core curriculum, which has eight learning areas, the new senior high school system comes with specific career tracks that seem like college courses. They include certain disciplines.

* Academic

* Arts and Design

* Sports

* Technical-Vocational-Livelihood (TVL)

The Academic track prepares students who plan to pursue a college education and comprises four strands.

  1. a) ABM – Accountancy, Business, and Management
  2. b) STEM – Science, Technology, Engineering, and Mathematics
  3. c) HUMMS – Humanities and Social Science
  4. d) General Academic

The focus of the rest of this article will be on what the curriculum offers those who join the Accountancy, Business, and Management strand of the Academic track. This strand is designed as an introductory course in accounting and business and management where students are trained to think logically and scientifically and are acquainted with the rudiments of accounting, business and management concepts and principles in order to prepare them to pursue college degrees that focus on business and industry where their contribution as future accountants, entrepreneurs, and business leaders are vital to the progress and development of the economy and critical to the promotion of a sustainable green business.

The Accountancy, Business, and Management (ABM) Strand of the Academic Track of Senior High School (SHS) has nine specialization subjects, namely: Applied Economics, Business Ethics and Social Responsibility, Fundamentals of Accountancy, Business, and Management 1, Fundamentals of Accountancy, Business and Management 2, Business Math, Business Finance, Organization and Management Principles of Marketing, Work Immersion / Research /Career Advocacy / Culminating Activity.

It should be remembered that these subjects have different content and competencies, which will be determined by the circumstances of the students, the school, and the Higher Education Institutions (HEIs) in which the students are most likely to enroll. This strand could lead to college courses which include:

* Accountancy

* Management Accounting

* Banking and Finance

* Business Administration

* Marketing * Entrepreneurship

* Human Resource Development Management

* Hospitality Management

* Tourism

The idea that “one size fits all” has been abandoned by the Department of Education (DepEd). A lot of leeways is given to Senior High Schools since the main and really the only reason that two years were added to basic education is to prepare students for their future lives. It makes no sense to force a student to follow a predetermined curriculum if s/he has something else in mind for herself or himself.

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