Exploring the Relationship Between Digital Literacy and Academic Performance in Cloud-Based Accounting Education

Jomar Valonda Villena; Ace M. San Gabriel; John Clifford Landagora; Jopeth Mangulabnan

doi:10.36948/ijfmr.2026.v08i03.80474

Exploring the Relationship Between Digital Literacy and Academic Performance in Cloud-Based Accounting Education

Author(s)	Dr. Jomar Valonda Villena, Mr. Ace M. San Gabriel, Mr. John Clifford Landagora, Mr. Jopeth Mangulabnan
Country	Philippines
Abstract	This study examines the relationship between digital literacy and academic performance within the context of cloud-based learning environments among undergraduate accounting students. With the increasing integration of cloud technologies in higher education, understanding how digital competencies influence learning outcomes has become critical. Using a quantitative correlational research design, data were collected from 168 Bachelor of Science in Accountancy students selected through simple random sampling. A structured survey instrument based on established digital literacy frameworks and cloud-based system usage indicators was utilized. Descriptive statistics and Pearson’s correlation analysis were employed to evaluate the relationship between variables. The findings reveal that students demonstrate a generally high level of digital literacy and adaptability to cloud-based systems, particularly in terms of digital citizenship, access, and utilization. However, the analysis indicates a very weak and statistically non-significant relationship between digital literacy in cloud-based systems and academic performance in accounting courses (r = 0.058, p > 0.05). These results suggest that while students are digitally competent and capable of leveraging cloud technologies, such competencies alone may not directly translate into improved academic outcomes in accounting education. The study highlights the need for more targeted pedagogical strategies that integrate cloud-based tools with discipline-specific applications and performance-based learning tasks. Future research is recommended to explore alternative performance measures and experimental designs to better capture the potential impact of digital literacy on academic achievement.
Keywords	Digital Literacy, Cloud-Based Systems, Academic Performance, Accounting Education, Cloud Computing, Technology Integration, Student Learning Outcomes
Field	Sociology > Education
Published In	Volume 8, Issue 3, May-June 2026
Published On	2026-06-04
DOI	https://doi.org/10.36948/ijfmr.2026.v08i03.80474

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Exploring the Relationship Between Digital Literacy and Academic Performance in Cloud-Based Accounting Education

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