Development of innovative materials in teaching problem solving to business mathematics students

This study developed an innovative material in teaching problem solving to Business Mathematics students in Pili National High School of the academic year 2024-2025. This study is developmental research utilizing quantitative and qualitative research design in collecting and analyzing data. The topics covered in this study are solving problems involving percents, kinds of proportion, single trade discount and discount series, break even analysis, and types of commissions. The developed learning materials presented four key features which are: contextualized, collaborative, developmental learning tasks and problem-solving approach. 

Results showed that the developed innovative materials based on the jurors’ evaluation demonstrated a strong endorsement that the features are present in the learning materials, with highest frequencies of ‘Evident’ and minimal instances of ‘Not Evident’ from the 10 jurors which are Accountancy, Business, and Management teachers, suggesting that the materials are well-designed and effective in achieving the educational objectives. Areas for improvement were identified, particularly in ensuring that the materials include activities that are attainable by the students. 

The acceptability levels of the learning materials as perceived by the 10 Business Mathematics teachers and students showed that the learning materials together with its features were ‘Extremely Acceptable’ demonstrating the potential to effectively support the teaching and learning process in teaching problem solving to Business Mathematics students.