This study examines the learning gaps in specialized courses of the K-12 Accountancy, Business, and Management (ABM) Strand, including the merits and limitations of the Senior High School ABM Curriculum in terms of course contents and teaching methods as a basis for remediation initiatives for the Bachelor of Science in Business Administration (BSBA) program in a Higher Education Institution (HEI) in Ifugao. Using a patterned instrument, a descriptive-quantitative research design was used to gather data among thirty-eight ABM graduates enrolled in the BSBA program at a University in Ifugao. In contrast, the descriptive-qualitative research design was used to gather data among eight (8) Senior High School-ABM teachers through key informant interviews and focus group discussions. Using descriptive statistics and inductive analysis, findings revealed that specialized course contents in SHS courses were covered adequately, though some areas were partially taught by teachers requiring remediation initiatives. On the other hand, the SHS Curriculum is designed to equip students with the knowledge and skills needed for business success. However, areas for improvement were noted. Proposed remediation initiatives were forwarded to the HEI in Ifugao – BSBA program to bridge instructional deficiencies, enhance the academic preparedness of BSBA students, improve their performance in core courses, and equip them with practical skills necessary for real-world business applications.
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