Digital Accounting in Business 1 (Basic Accounting): A Literature Review for Strengthened Senior High School Curriculum Learning Module Development

Abstract

Abstract This study proposed a learning module development. It synthesizes policy documents and recent scholarly literature relevant to the development of a Digital Accounting-infused learning module for Business 1 (Basic Accounting) under the Strengthened Senior High School Curriculum. Following an integrative literature review approach, the review examined literature on Senior High School curriculum reform, foundational accounting education, digital accounting and employability skills, contextualized and modular instructional materials, ADDIE-based product development, TPACK-guided technology integration, and DepEd learning design reforms. The synthesis identified five design imperatives for tool development: curriculum fidelity, conceptual scaffolding in accounting, purposeful digital accounting integration, contextualized and learner-centered module structure, and structured validation for acceptability and usability. Findings indicate that Business 1 module development should not treat technology as an add-on but as a pedagogically aligned tool for helping learners understand accounting concepts, organize business transactions, and develop basic digital work readiness. The review proposes a tool-development framework using ADDIE as the development process, TPACK as the technology-integration lens, and DepEd’s ILAW structure and Learning Design Principles as curriculum-policy alignment standards. The article concludes that a Digital Accounting-infused module can address gaps in accounting instruction when it is systematically designed, validated, pilot tested, and revised based on expert and user feedback.