Professional Documents
Culture Documents
A Research Paper
Presented to the Marketing Department
De La Salle University
In partial fulfillment
of the course requirements
in Philosophy of Science and Scientific Methods
Submitted to:
Mr. Manuel Alfredo de Leon, MAC
Submitted by:
Mc Reynald Banderlipe II
Cynthia Castillo
Christian Navarro
Carlos Nemenzo, Jr.
Allouraine Sabiniano
April 5, 2005
ACKNOWLEDGMENT
The researchers would like to give its warmest gratitude to the following people
We would like to thank Mr. Manuel Alfredo de Leon for the wisdom that he has
shared to us which allowed us to transform this paper into a more scholarly output.
Department, for being our “home,” during the term, especially to its faculty and staff for
cooperation and participation in both our focus group discussions which allowed us to
gain new perspectives on the improvement of our research paper and in responding to our
survey questionnaires for which this paper would never have been completed.
We thank our families and friends for the continued inspiration despite the
minimum quality time spent with them for the duration of this research.
We dedicate this paper to all of you who believe that the skills discussed in this
Education.
Most of all, we thank our Lord and Savior, Jesus Christ, for giving us the
wisdom and perseverance to finish this paper despite our busy working schedules. We
offer to you this humble work inspired by Your love and guidance.
ABSTRACT
challenged to cope with the changes to survive in the profession. Such changes require
accountancy students.
This paper focuses on the development of three skills: analytical, communication, and
faculty members. Using the data from the surveys gathered from accountancy students
and faculty members of De La Salle University, results show that all problem solving,
significant to the general development of analytical skills. On the other hand, faculty
members only perceive business cases, evaluating financial systems, and design of
result, both students and faculty agree that problem solving is the number one factor in
the development of the skill, while on-the-job training is considered to be the least factor.
with the exception of essay writing, to be highly significant with the general evaluation of
communication skills. Faculty members, on the other hand, perceive writing essays,
debates, and graded recitation to be highly significant factors in the development of the
skill. It was also found out that preparing written reports is the number one sub-skill that
For research skills, all factors such as awareness on plagiarism, reference to other
school materials, basic and applied research, taking research methodology courses and
other related subskills are highly significant as perceived by students. Faculty members
perceive only preparing basic and applied research, feasibility and industry studies, and
formal course on research methods to be the highly significant factor in the development
of research skills. It also noted that awareness on plagiarism and reference to other school
materials are the main factors in the development of the skill, as perceived by students
skills, whereas faculty members do not. While the notion that the development of ACR
skills is developed more through experience than classroom learning are not highly
significant to both faculty and students, students placed high significance on DLSU’s
participation in the development of the skill in contrast with the faculty perceptions. At
the end of the paper, conflicting opinions as to why the development of ACR skills is
Future research for this study should be geared towards formulation of policies and
programs toward the development of ACR skills, increasing the geographical scope of
the study, the consideration and assessment of other skills necessary in the accountancy
profession.
LIST OF TABLES
1 Conceptual Framework 43
2 Operational Framework 44
LIST OF APPENDICES
APPENDIX
B Survey Questionnaire
CHAPTER 1
1.1 INTRODUCTION
While businesses evolve with more complexity in systems and processes, accountants
are being challenged by change and competition. Changes are happening at an ever-
increasing pace and accountants need to cope with them to survive in the profession.
more beleaguered and victimized by the current changes as they prepare to enter the
and effectiveness of teaching and learning, regulatory boards, business executives, and a
great part of the public are pushing to ground educational standards far more relevant to
the knowledge and skills needed to succeed in the new business model. Thus, new
challenges are identified in the efforts of institutions to improve the quality of education
the challenges become more difficult because of the policies set by the Board of
by the ability of CHED to close down accountancy programs. This poses a challenge to
positive contributions to the society. The memorandum lists the knowledge and skills
Several researches have supported the increased emphasis on the development of these
skills. In his article, Burnett (2003) suggested that the development of analytical or
critical thinking and communication skills should be pursued throughout the students’
stay in the university rather than incorporating it in a term or two as these skills are the
foundation of the all other skills. Burnett also emphasized the need for an accountancy
student to improve his research skills to better prepare him for his career.
This paper tackled the development of analytical, communication, and research skills
as perceived by DLSU Accountancy students and faculty members. This research was
conducted to determine if the three skills are integrated and developed in the academe
specifically by De La Salle University (DLSU). Two perceptions, of the students and of
the teachers, regarding the interaction of the significant skills and quality of accounting
respondents to determine whether they perceive themselves as having the skills necessary
to succeed in the profession. The Accountancy faculty members comprise the second set
education.
and critical thinking. These skills may be developed in school through exposures in a
variety of business cases and practical application. Application of analytical skills will
Communication skills, on the other hand, involve the transmission and receipt of
information in a concise and effective manner. Such skills are critical in successful verbal
client relations, interaction with colleagues and dealings with government agencies.
Lastly, research skills involve the ability to organize efforts and logical thinking to
obtain and expand knowledge in solving problems (Edralin, 2002). These skills are best
developed in courses that allow students to utilize resources other than textbooks. In the
business world, said skills are crucial in corporate strategic planning, industry analysis,
The recent scandals faced by the Accountancy profession has spurred a lot of
some skills required in the practice of the profession. Although training future CPAs has
been made easier due to advances in technology and the availability of modern learning
tools, there was still a perennial problem with regards to the skills being developed by the
students.
Studies showed that the accountancy profession has generally declined in quality and
a fifteen-page study was co-authored by the CEOs of the former Big Eight accounting
firms in 1989 to express their concern on the quality and number of accounting graduates
The Big Eight pointed out that the accountancy profession has expanded and thus has
together with the expansion of these firms into the international market had set a higher
students are weaker compared to prior years. In spite of this, higher grades were given to
these students, indicating that standards on accounting students were lowered (Morgan,
Sneed, & Swinney, 1999). This may be one of the reasons why practitioners complain on
the abilities of new hires despite their high GPAs (Pearson, 1995).
Both practitioners and academicians are concerned with this decline in quality of
incorporate cases, group projects, written assignments, oral reports and research projects
These findings were consistent with the study conducted by Larkin (1994)
rationalizing the need for students to develop communication and technical skills. Larkin
believes that these non-technical skills are “just as important as technical skills for
success in the business world” (p. 20). Despite this increased emphasis on non-technical
skills, students are still unable to appreciate the value that employers place on non-
technical skills. This was verified in the study conducted by Usoff and Feldmann in
1998.
The increased demand in improving the students’ skills does not mean a complete
change in the accounting curricula. Technical accounting topics should still be the focus
This was contradicted by the study presented by Sneed and Morgan in 1999. The
study identified the accounting curriculum as the main factor of the weakness in
communication and problem-solving ability of the students. They suggested the redesign
of the curriculum to incorporate these skill areas and the continuous development of the
skill throughout the entire curriculum. In response to the increased requirements set by
the profession, several states in the U.S.A. implemented the 150-hour requirement, thus
extending the length of stay in the university by a year (Dresnack & Strieter, 2005).
Studies also showed that accounting education has shown signs of improvement. Both
practitioners and educators believe that a lot of progress in the accounting education has
been made by emphasizing active learning and skills development. Interviews with
known academicians in the United States showed that more ethics and fraud cases were
being taught. Increased attention was also placed in developing writing and oral skills, as
way, defines the skills needed by the professionals who exercise them. These skills
relevant from irrelevant information, attesting to the reliability of the information, and
Analytical Skills
critical thinking as the “correct thinking in pursuit of relevant and reliable knowledge
around the world.” It embodies a reasonable, reflective, responsible, and skillful thinking
in order to ask appropriate questions, gather relevant information, efficiently sort the
information, reason logically from the information, and arrive to a reliable conclusion.
Analytical skills, particularly critical thinking skills, are as important as the other
skills, for critical thinking harnesses the ability to give light to problems of a
“nondeterministic” nature through identifying errors and irregularities which, in turn, aid
The increased complexity of the business environment called for educators to develop
characterized by unstructured facts and uncertain solutions (Jones & Duncan, 1995).
Because critical thinking is based on information, Schafersman (1991) suggested that
exercises, term papers, and exams where information can be processed in order to come
incorporating case analyses in the curriculum. Though the inclusion of cases, mostly in
these cases have minor influence on the students’ grades. Studies showed that only 60%
do not incorporate any grade on cases when evaluating the students’ overall performance
In a study performed by Kealey, Holland, and Watson (2005), there was a significant
which substantiates the need to develop the skill to reduce failure rates in class and to
In 1999, the American Institute of Certified Public Accountants (AICPA) stressed that
critical skills aid to conjoin information from various disciplines. There exists the need to
analysis in dealing with business problems, to maximize the use of resources, to apply the
concepts learned in other scenarios, and to analyze information relevant for decision-
making. In a previous paper by AICPA (1997), it emphasized the use of the skill to be
directed towards the creation of measures and forms of assistance in helping businesses
it also involved compiling ideas, drafting outlines and analyzing the different aspects of
an issue. Thus, critical thinking should precede writing (Reinstein & Trebby, 1997).
Communication Skills
concepts, including effective reading, listening, writing, and speaking (Burnett, 2003).
Additionally, the skills should not be limited to the understanding of the communication
the theory in emphasizing ideas, in observing good writing conventions (Danziger, 1997),
courtesy)”, the use of standard English, the awareness of the purpose of writing, and the
professional. These skills are required of accountants to transfer information easily and
defend views to clients and peers (Reinstein & Trebby, 1997). However, recent studies
indicate that there is a problem with regard to the development of communication skills
of accounting students. This can be attributed to the inclusion of only one writing course
in the accounting curriculum and the naïve exposure of educators to different types of
preparation of the students. Others suggested the inclusion of a fifth year in the
resort for students who are not oriented to the best writing practices in the profession.
Reinstein and Trebby presented techniques in improving the students’ writing skills by
requiring them to submit term papers and cases. Term papers require students to resolve
an accounting issue with carefully researched arguments. Students were also required to
develop from the professors’ own experiences, course textbooks, seminars and previous
examinations. Students were also encouraged in class participations to develop their oral
communication skills.
Research skills
Research skills include the ability to locate, obtain and organize information to be able
AICPA (2004), in its publication “AICPA Core Competency Framework for Entry
into the Accounting Profession,” states that research skills are important to those who
will enter the accountancy profession. It adds that the skills are useful for CPAs to access
relevant guidance or other information and be able to understand and apply it. Moreover,
the elements of good research skills include the employment of relevant research skills,
the identification and access to relevant information, the ability to evaluate various
sources of data, and the ability to resolve conflicts with regards to the data.
The Philippine CHED (2006) agreed to this advocacy, evidenced by the issuance of
Khani, Edwards, Read, Pope, and Freeman (1994) articulated ways on how they
prepared their accounting students as they face the work place. These professors required
students to find real-business problems and design a game plan in solving these problems.
Some of them asked students to analyze financial reports and to integrate macroeconomic
factors in their financial studies while others balance accounting theory with illustrations
of the real-world accounting practice. Since the development of research skills rests with
the student’s ability to gather, organize, assimilate data and present results of the
research, they encouraged their students to maximize the use of resources and apply all
Despite the struggles being faced by the academic world of accounting, academicians
have placed high hopes in reforming the accounting education. Williams (1993) presents
that accounting education, because of its dynamic nature, should be transformed into a
program that would integrate all facets of accounting, business and general education into
the study and practice of accounting. Moreover, other than developing only the technical
skills, accounting education must also develop and upgrade the non-technical skills,
particularly the analytical, communication, and research skills. These, in turn, would
result to producing competent graduates and highly qualified CPAs ready to face the
In line with the need to determine perceptions of Accountancy teachers and BSA
communication, and research (ACR) skills in the DLSU accountancy program, the
1.2. Ability to evaluate and interpret financial systems (e.g. internal control
system);
2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system);
and
4.15 Posture;
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)?
5.14 Receiving feedback from teachers on business cases, research papers, and
5.15 Posture;
5.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)?
7.8 Ability to link data, knowledge, and insights gathered from various sources?
8.8 Ability to link data, knowledge, and insights gathered from various sources?
To what extent?
Education and:
and
General
This study aims to determine the perceptions of accountancy teachers and BSA
1.2 Ability to evaluate and interpret financial systems (e.g. internal control
system);
2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system);
and
accounting education.
4.14 Receiving feedback from teachers on business cases, research papers, and
4.15 Posture;
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.).
5.14 Receiving feedback from teachers on business cases, research papers, and
5.22 Posture;
5.28 Giving feedback (e.g. paraphrasing what was said, commenting, etc.).
accounting education.
subject/course);
7.8 Ability to link data, knowledge, and insights gathered from various
sources.
subject/course);
8.8 Ability to link data, knowledge, and insights gathered from various
sources.
9. To determine if research skills in general are developed/being developed in
accounting education.
11. To determine if there is significant correlation between the notion that ACR skills
are developed more through own experience rather than classroom learning and:
13. To determine if there is a need to rank ACR skills in the order of importance.
1.5 SCOPE AND LIMITATIONS OF THE STUDY
This paper shall cover the perceptions of DLSU BSA students currently enrolled
during the third trimester of school year 2005-06 as well as Accountancy Faculty
1. Despite the need to develop skills other than analytical, communication and
research, to attain quality accounting education, the study was limited to these
three skills only due to the emphasis placed by literature on these skills.
2. The study is limited to the perceptions of BSA students and Accountancy faculty
3. The study did not include DLSU BSA alumni due to non-availability of contact
information.
study was only made to get general information and opinion of practitioner to
verify aspects of related literature. Practitioners were not included as the study is
5. The students who were subjected to the pilot testing of the survey questionnaire
may also be selected for the actual survey due to random sampling. The teachers
who were helpful in the pilot testing of the survey questionnaire will be surely
being selected to answer the revised and final survey questionnaire due to
purposive sampling.
CHAPTER 2
THEORETICAL FRAMEWORK
students and faculty members. Prior to the actual conduct of the study, the following
successful professionals;
2. Technical skills and other skills are already inherent or developed among
accountancy students;
3. Both students and faculty members are involved in the development of analytical,
4. Incoming college students already possess a certain degree of ACR skills and
teachers and between ACR skills in general and the sub-skills; and
Ho1: The general evaluation on analytical skills development in accounting education has
1.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
Ho2: The following specific analytical skills are not developed/being developed in
accounting education:
system)
education.
4.14 Receiving feedback from teachers on business cases, research papers, and
4.15 Posture
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
Ho5: The following specific communication skills are not developed/being developed in
accounting education:
5.14 Receiving feedback from teachers on business cases, research papers, and
5.15 Posture
5.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
education.
Ho7: The general evaluation on research skills development in accounting education has
7.8 Ability to link data, knowledge, and insights gathered from various
sources
Ho8: The following specific research skills are not developed/being developed in
accounting education:
8.8 Ability to link data, knowledge, and insights gathered from various
sources
Ho9: As perceived by DLSU Accountancy students and faculty members, research skills
with:
Ho11: There is no significant correlation between the notion that ACR skills are developed
Ha1: The general evaluation on analytical skills development in accounting education has
1.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
Ha2: The following specific analytical skills are developed/being developed in accounting
education:
2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
4.15 Posture
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
accounting education:
5.14 Receiving feedback from teachers on business cases, research papers, and
5.29 Posture
5.35 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
education.
Ha7: The general evaluation on research skills development in accounting education has
7.8 Ability to link data, knowledge, and insights gathered from various
sources
Ha8: The following specific research skills are developed/being developed in accounting
education:
8.8 Ability to link data, knowledge, and insights gathered from various
sources
Ha10: The Mandatory Continuing Professional Education has significant correlation with:
Presented below are the important terms are used in this study:
information that helps managers and other decision makers make resource
allocation decisions.
program set forth in the Philippine Accountancy Act of 2004 and in CHED
2003).
usually dealing with its subject from a limited and often personal point of view.
“faculty members” in this study shall refer to Accountancy teachers, whether part-
improve performance.
10. Plagiarism occurs when a writer deliberately uses someone else's language,
11. Problem solving is defined as higher-order cognitive process that requires the
12. Research skills include the ability to locate, obtain and organize information to
13. Student refers to the person attending class in a college or university. The term
“students” used in this paper shall refer to Accountancy or BSA students, unless
otherwise stated.
profession requires analytical, communication and research skills. These skills will serve
accounting educators.
The need for upgrading the knowledge and skills in accounting requires the
involvement of both faculty and students. According to Levine and Wright (1987),
faculty members should first possess the current knowledge about the subject, in addition
to their interest in teaching the subject. They should also recognize individual differences
foster the need of maximizing all the learning resources found within and outside the
school. Lastly, teachers should develop and maintain their professional character.
Students, on the other hand, should show their interest in the subject matter. They
should be responsible in accomplishing all school work and should see to it that they
learn while doing their home works and other projects. Students should avoid tardiness or
absences, when possible, in order not to miss important lectures and activities involving
class participation. Students should develop a positive learning behavior towards their
studies, as it would be useful for them as they embark towards their professional career.
With all these expectations from both faculty and students, it can be inferred that a
The AICPA Framework for Accounting Education harnesses the expectations from
both faculty and students (Anonymous, 2001). Combining both perspectives of Levine
and Wright (1987) and AICPA, Figure 1 presents these expectations for a quality
Figure 1
I FUNCTIONAL INVOLVEMENT OF
N COMPETENCIES: BOTH FACULTY AND
Analytical Skills,
D Technological STUDENTS
E Adeptness
P
E
N
D PERSONAL
E COMPETENCIES:
N Leadership,
Communication
T skills, Problem- QUALITY ACCOUNTING
Solving, Decision EDUCATION LEADING
V Making
TO COMPETENT
A GRADUATES AND
R SUCCESSFUL
I BROAD
BUSINESS PROFESSIONALS
A
COMPETENCIES:
B Critical Thinking,
L Client-Focused, DEPENDENT VARIABLE
E Global
S Perspective
Figure 2 shows the operational framework of the study. This study aims to provide
Operational Framework
Independent Variables
• Analytical skills Dependent Variable
• Communication skills Development of ACR skills
• Research skills in Accounting Education
Intervening Variable
De La Salle University (Perception of
Accountancy students and Faculty Members)
model. The dependent variables that are being investigated are the ACR skills and sub-
skills which will be analyzed and correlated with the independent variable, i.e. the
however are impinged by the perceptions of BSA students and faculty members.
CHAPTER 3
RESEARCH METHODOLOGY
This study utilized a descriptive research design, aimed at determining the similarities
Through the My.LaSalle website, class lists of accounting subjects exclusively offered
to BSA students were downloaded to determine the student population. The population
excluded the subjects with invalid subject codes. The presumption is that the students
will not be able to enroll on these subjects since they were rendered as invalid.
The student population was grouped into five strata, namely freshmen, sophomores,
juniors, seniors and terminal. Freshmen or first-level students included those with ID
numbers 105. Sophomores or second-level students included those with ID numbers 104.
Juniors or third-level students included those with ID numbers 103. Seniors or fourth-
level students included those with ID numbers 102 and terminal level students or those
with ID numbers 101 and below. The total student population based on these class lists
totaled 502.
The sample size was computed using the formula shown below at 95% confidence
= 218
The stratified sampling was used to ensure that each year level was represented in the
sample. Table 1 below shows the population for each stratum, and the proportional
Table 1
Sample size allocation among the different year levels of BSA students in De La Salle
University
No. of
Stratum Percentage Students
Year Level Size (N) Distribution Sampled (n)*
First 206 40.83% 89
Second 50 10.09% 22
Third 76 15.14% 33
Fourth 115 22.94% 50
Other 55 11.00% 24
TOTAL 502 100.00% 218
The respondents for each stratum were identified through random sampling.
Teacher population
the faculty plantilla from the department. Currently, there are 15 full-time faculty
members who are members of the research group conducting this study were excluded in
the teacher population, thereby, reducing the teacher population to 14 full-time and 10
Given the small number of faculty members of the Accountancy Department, the
requirements for the Central Limit Theorem cannot be obtained. Thus, the researchers
The primary data collection method was employed to gather the needed facts and
figures to complete the research. The most common technique of using survey
questionnaires was utilized to address the study’s hypotheses and objectives. It was
students and practitioners. FGD guides were devised and the researchers set different
schedules to conduct the discussions separately for each of the three groups. Using the
results from the FGD and combining these with related literature data supporting the
The survey questionnaire was divided into five parts. Section 1 addressed the profile
Professional Education (CPE) and the relationship between classroom learning and work
experience. It also tackled the overall assessment of the students’ and faculty members’
The survey questionnaires were personally handed out to faculty members of the
Accountancy Department. The researchers also sought their assistance in distributing the
faculty members were personally returned to any member of the group while completed
survey questionnaires answered by the students were first collected by their respective
The study made use of the Statistical Package for Social Sciences (SPSS), a statistical
software for data analysis suitable for designed experiments, regression problems,
obtained from the students and faculty members were analyzed and summarized
measure the degree of ACR skills development based on the perceptions of respondents.
Responses related to the development of ACR skills were scaled according to the
following:
0 – No answer
Correlation was done using Spearman Rank Correlation to measure the variables on
an ordinal scale. The researchers correlated each general evaluation statement per skill to
survey items related to the specific skill. In addition, to determine the extent of
development of each item to the specific skill, the mean responses for both Accountancy
Any difference in the correlation coefficients for both Accountancy students and
faculty members can be attributed to the sampling size. In this research, smaller
correlation for students can be statistically significant because the number of randomly
selected student respondents is large. In contrast, because of the small sample size of the
However, despite the small sample size of teachers, it represents 100% of the faculty
The correlation coefficients obtained from both faculty and students were analyzed
independently and conclusions were drawn only within each group. The results were used
to accept or reject the null hypotheses specifically to prove that ACR skills are being
This study was conducted in order to determine whether there are significant
communication, and research skills in accounting education and each of the specific
items under each skill. Additionally, the study seeks to answer the extent of development
DLSU to get their perceptions on several skills development questions and to rank these
If the item was not answered, whether intentionally or otherwise, a zero (0) value was
assigned.
There were a total of 236 survey respondents of which 212 were students and 24 were
teachers. Their profile and the results of the survey were analyzed as follows:
Table 2
Group 1st year 2nd year 3rd year 4th year Terminal Total
Gender
Male 25 8 9 13 6 61
Female 64 14 24 31 18 151
Agea
15-17 56 2 58
18-20 31 19 32 30 112
21-23 1 1 14 22 38
Over 23 1 1
Course
BSA 69 20 32 31 11 163
AE-BSA 18 2 10 9 39
LIA-BSA 1 1 3 3 8
Others 1 1 2
Dean’s Listerb
Yes 42 5 19 8 1 75
No 47 16 14 35 23 135
With accounting subject
in high schoolc
Yes 40 9 12 18 6 85
No 48 13 21 26 18 126
N 89 22 33 44 24 212
Note. aOne first year student and two terminal students gave no answer. bOne second year student and one
c
fourth year student gave no answer. One first year student gave no answer.
Table 2 summarizes the profile of Accountancy students who were randomly picked
as respondents to the survey questionnaires. Seventy one percent of the respondents were
females as opposed to 29% males and more than half of them are 18 to 20 years old.
Majority of them are purely BSA students and approximately 35% are dean’s listers. A
marginally high percentage reported having taken at least one accounting subject during
high school.
Table 3
Part-time Full-time
Group Total
Faculty Faculty
Gender
Male 7 4 11
Female 3 10 13
Age
21-30 3 3 6
31-40 3 3 6
41-49 1 5 6
Over 50 3 3 6
Ranka
Assistant Lecturer 2 2
Assistant Professor 1 12 13
Guest Lecturer 2 2
Associate Professor 1 1
Lecturer 3 3
Instructor 1 1
Educational attainment
Bachelor 2 2
Masteral units 4 1 5
Master 3 7 10
Doctoral units 1 5 6
Doctorate 1 1
Number of years teaching
01-10 years 7 7 14
11-20 years 2 4 6
21-30 years 3 3
Over 30 years 1 1
Accounting subjects being taught - method
of teaching
Traditional method only 6 3 9
Modular method only 1 1
Combination of traditional and modular 3 11 14
Nb 10 14 24
Note. aTwo part-time faculty members did not give answer. bTotal number of faculty members
representing 100% of the population.
With the use of random sampling, bias was avoided. All students had equal chances
of being chosen and to further ensure that each year level was well-represented, stratified
sampling using Probability Proportional to Size method was used. A total of 218
students were chosen to comprise the sample size and only 212 were collected and
considered valid. The sample size provided for a 95% confidence level with a margin of
error of 0.05. The data gathered as well as the resulting analysis may best be described as
teaching (3rd term, SY 2005-2006) accounting subjects. It appears that there are more
male part-time teachers and more female full-time teachers. Faculty members’ ages are
also evenly spread. Most of the teachers have already finished their master degree and
about 60% have been teaching for 10 years or less. Also, as can be observed from the
data in the table, only one teacher uses the modular method of teaching while nine of
them still use the traditional method. However, majority of the teachers teach their
possibility that the method of teaching may affect teachers’ perception on the
The purposive sampling, a non-probability sampling method, was used due to the
which excluded the two teachers who are members of the research group conducting this
study, are the most appropriate sources of data. Since the Central Limit Theorem cannot
be attained, all the teachers were included in the survey. Their responses may therefore
be treated as more than adequate to be able to answer the research questions focusing on
teachers’ perceptions and to form conclusions to meet the objectives of the research.
Table 4
M
Skill (General Evaluation) a
Students Teachersb
Analytical skills 3.59 3.62
Communication skills 3.07 3.42
Research skills 3.88 3.71
a
n = 212. bN = 24.
As shown in table 4, all three skills evaluated in general are in between the ranges of
3.00 to 4.00. This may mean that both Accountancy students and faculty members
perceive that in the accounting education, the ACR skills are being developed. The
extent to which these are being developed are from moderate to considerable. Students
rank the research skills as the skill that is given the most emphasis in the development of
The mean responses may reinforce the belief that ACR skills are being developed in
over their lifetimes to the profession and society in which they work.” (p. 3). With these
skills being developed in school, it is highly possible that accountancy graduates would
possess, on top of the required technical skills, equally important skills needed to pursue
and the faculty perceiving the importance of developing ACR skills and the extent to
which these are being developed, it may help in designing methods of teaching and ways
of learning to make ACR skills be developed more extensively to help prepare
Ranking the mean responses, both groups are in agreement. Most developed skill is
encouraged “to undertake research and operate with a competent and qualified research
staff” to produce scholarly outputs. The two groups’ perception that research skills are
more than considerably developed in accounting education may be in line with the
memorandum. However, it may be qualified as biased on the part of the two groups since
all respondents come from DLSU which considers itself a research university.
Although ranked as more or less moderately developed by both students and teachers,
communication skills development may still need enhancing. As Pearson (1995) pointed
methodologies may be revised to help students improve their communication skills. The
study by Hussain, Al-Darayseh, and D’Ouville (1994) supports the current trend of
skills which can be equated with the “moderately developed/being developed” average
Spearman Correlation Coefficients for Analytical Skills with Mean Responses by Students
and Teachers
Table 5 shows the correlation coefficients for each analytical skill sub-statement
correlated with general evaluation statement for analytical skills and the mean responses
of DLSU accountancy students and faculty members. As can be seen from the data in
table 5, using Spearman Rank Correlation (rs), the students perceive that the ability to
evaluate and interpret financial data is most highly correlated with the overall evaluation
of analytical skills according to rank. For teachers, the use of business cases in
students’ analytical skills although correlation is significant only at the .05 level, 2-tailed.
It is surprising to note, however, using the mean responses of both students and teachers,
for they both share the same view that it is the application of problem solving in
accounting courses which is perceived to develop students’ analytical skills most
considerably.
problem solving, and critical thinking (CHED, 2006). These can be demonstrated aptly
by having core knowledge in accounting and related areas. As perceived by students, the
tools to help develop analytical skill, except for on-the-job training, are highly and
are being developed. In a study by Boldt (2001), she addresses the question whether
students possess the necessary accounting knowledge to become accounting experts. The
question may somewhat be answered by the significant correlation results and could
possibly mean that accounting education provides programs that help prepare students for
employment and give students some form of satisfaction with their education.
The teachers, in contrast, do not have the same level of agreement with students. Only
four analytical tools were significantly correlated and the significance was only at a 95%
level.
On the average, both groups listed and agreed on the top four analytical sub-skills as
to evaluate and interpret financial data, use of business cases, and the ability to conclude
and recommend based on analysis. This reinforced the study of Dow and Feldmann
(1994) who called for incorporating case analysis as an effective way of developing the
analytical skills. CHED (2006) also highlighted the abilities to evaluate and interpret
financial data and to conclude and make recommendations, among others, as very
Table 6
Table 6 shows the correlation coefficients for each communication skill sub-statement
statement for communication skills and the mean responses of DLSU accountancy
students and faculty members. The students placed highly significant correlations in
ranking for all items under oral communication category. This may not be applicable for
teachers who rank debates on accounting issues, class reporting, and graded recitation as
top three statistically significant correlation items associated with general communication
skills evaluation. For written communication, students do not place any significance in
ranking for writing essays which is the complete opposite for teachers who appear to
have identified it as the most highly significant item in correlating with the general
development of communication skills. Again, the results are consistent that students place
general communication skills evaluation while accounting teachers do not place ranking
significance to any of the said skills. Students also place high significance of correlation
in ranking for all listening skill items whereas the teachers do not.
Accounting students perceived that writing reports and listening and taking notes at
the same time, on the average, are the only communication sub-skills considerably being
developed in accounting education and the rest are just slightly or moderately being
developed. On the other hand, teachers perceive most communication sub-skills are
either considerably being developed or moderately being developed. Only open forum
and debates on accounting issues are given the mean response of slightly being
developed.
classroom settings. The correlation coefficients shown on table 6 may prove and
disprove his argument. This is so because based on the results of the student correlation,
most sub-skills are highly and significantly correlated with general evaluation on
communication skills. Conversely, the outcome of teacher correlation indicates only four
The top oral communication sub-skill that is adequately developed was perceived by
both students and teachers to be class reporting while for written communication sub-
skills, it is writing reports. Listening and taking notes at the same time tops both groups’
choice of listening skills. These are in line with the Core Competency Framework for
Entry into the Philippine Accountancy Profession of the AICPA (2004). However, while
it is true that colleges keep the pipeline full of accounting graduates, it is not necessarily
true that accounting graduates have developed effective communication skills while in
college (Lon Addams, 1981). In line of the criticisms given out by employers on the
quality of graduates, there is apparently the need to further develop communication skills,
especially written and oral, during college years. It may be quite contradictory with the
mean responses of students and teachers. There may certain constraints that could factor
on why the groups responded, on the average, that communication skills are adequately
being developed. For one, DLSU operates on a trimestral basis which affects the design
of the course curricula. Having met the minimum requirement set by the Accountancy
Department may lead students to believe that they have adequately developed the skills.
Another reason can be that English subjects, technical and business writing,
communication arts, and related subjects are not exclusively controlled by the
Accountancy Department.
Table 7
Spearman Correlation Coefficients for Research Skills with Mean Responses by Students
and Teachers
Table 7 presents the correlation coefficients for each research skill sub-statement
correlated with general evaluation statement for research skills and the mean responses of
DLSU accountancy students and faculty members. Using Spearman rs, the students rank
the ability to link data, knowledge, and insights as highly correlated with the overall
studies in accounting courses is the highest correlated research tool in helping develop
The mean responses indicate that awareness on nature, impact and consequence of
research skills in accounting education Teachers, on the other hand, perceive that it is
Gaining proficiency in research does not only mean knowing how to write research
paper but also going to the core of the topic. In today’s fast-paced world, most businesses
plagiarism, reference to other school materials, and business cases, only the last two are
the ability to link data, knowledge and insights obtained from various sources.
While research skills are not specifically mentioned as part of the core competencies
Table 8
Education (CPE) correlated with general evaluation statement for each of the skills and
the mean responses of DLSU accountancy students and faculty members. Using
0.01. In the case of teachers, it appears that there is no significant correlation between
each of the three general evaluation skills development and the mandatory CPE. Both
students and teachers, however, are in concordance that mandatory CPE, on the average,
mandating the continuing education program for all CPAs. This was in response to the
recently enacted Philippine Accountancy Act of 2004, requiring among others, that CPAs
shall continue updating knowledge with latest trends in the accountancy profession and at
the same time earn CPE credits to meet one of the requirements for the renewal of CPA
license. Because of this requirement, ACR skills are more likely to be developed even
after passing the licensure exam and will make the Filipino CPAs more globally
competitive.
Table 9
Notion that ACR Skills are Developed More Through Experience and the Mean
rs______ M _____
(Skills development) a
S Tb S a
Tb
Analytical skills development -0.01 0.13 3.63 4.08
Communication skills development 0.14* 0.22 4.10 3.96
Research skills development 0.12 0.44* 3.37 3.58
Note. S = Students; T = Teachers.
a
n = 212. bn = 24.
*p < .05.
Table 9 summarizes the correlation coefficients for the variable that ACR skills are
developed more through own experience rather than classroom learning correlated with
general evaluation statement for each of the skills and the mean responses of DLSU
accountancy students and faculty members. Using Spearman rank correlation, only the
general evaluation for communication skills development and the general evaluation for
research skills development are significantly correlated according to the perceptions of
can be inferred that both students and teachers perceive all three skills are developed
highly through own experience than learned and taught inside classrooms.
The notion that ACR skills are developed more through experience than classroom
learning originated from the focused group discussion (FGD) not only with students but
also with practitioners. Although the correlation coefficient is significant only for
teachers, the mean responses of both groups still reinforced the belief, as can be seen in
Table 10 provides the correlation coefficients for overall opinion that DLSU,
specifically the Accountancy Department, helps develop the ACR skills of its
Accountancy students as correlated with general evaluation statement for each of the
skills and the mean responses of DLSU accountancy students and faculty members. The
two groups are completely in contrast with each other using Spearman rank correlation,
that is, Accountancy students signify a very high statistically significant correlation of all
three skills development while teachers do not appear to show any significant correlation.
Using mean responses, the teachers may have the tendency to overstate their rating of the
Table 10
develop the ACR skills of Accountancy Students and the Mean Responses by Students and
Teachers
ethics, attitude, and adaptation to constant change. Based on the perceptions of both
students and faculty, it can be inferred that accountancy students can meet the demands
of the profession.
Table 11
Students
Multiple Responsea % of % of
Count Rank
responses cases
Time constraints hamper the development of the
156 18 78 1
Skills
Students aim to get passing marks only 143 17 71 2
There is no clear orientation on the development
110 13 55 3
of ACR skills
Program is geared towards passing the CPA
105 12 52 4
Board exam
Students do not maximize the use of school
101 12 50 5
facilities to support development of ACR skills
Communication skills development is not
79 9 39 6
specifically part of the accountancy curriculum
There is no formal course/subject on research. 53 6 26 7
There is no formal course/subject on academic or
43 5 21 8
technical writing.
Research skills development is specifically part
24 3 12 9
of the accountancy curriculum
Analytical skills development is not specifically
23 3 11 10
part of the accountancy curriculum
Others 16 2 8 11
Table 11 reveals that the number one reason according to students why the ACR skills
are not being developed or adequately being developed is that time constraints hamper
the development of skills. This accounts for 78% of the total respondents. Only 11 out
of 212 student respondents did not give any answer to this survey question. It is probable
that the 11 students may have perceived that ACR skills are already developed or
unit subject, only 42 hours is allotted, as compared to universities under semestral basis,
which is approximately 54 hours per term. This 12-hour difference could have been
utilized to further develop the ACR skills. Moreover, the students may have perceived
that the structure of the modular program deterred the full development of the skills. This
was supported with the focused group discussion with the students.
Table 12
Students,
Multiple Responsea % of % of
Count Rank
responses cases
Students do not maximize the use of school
17 18 85 1
facilities to support development of ACR skills
Students aim to get passing marks only 16 16 80 2
Time constraints hamper the development of the
14 14 70 3
Skills
There is no clear orientation on the development
14 14 70 3
of ACR skills
Program is geared towards passing the CPA
13 13 65 5
Board exam
There is no formal course/subject on research. 8 8 40 6
Communication skills development is not
6 6 30 7
specifically part of the accountancy curriculum
There is no formal course/subject on academic or
6 6 30 7
technical writing.
Research skills development is specifically part
4 4 20 9
of the accountancy curriculum
Analytical skills development is not specifically
1 1 5 10
part of the accountancy curriculum
ACR skills of students are not being developed or adequately being developed is because
students fail to maximize the use of school facilities to help improve their ACR skills. It
is surprising to note that one teacher perceive that analytical skill is not adequately being
developed because it is not specifically part of the accountancy curriculum. With the
limited data available, as only 20 out of 24 teacher respondents answered this survey
item, it is possible that teachers, having facilitated classroom learning, expect students to
excel the effort in completing the learning process. It is also highly likely that four
teachers do not perceive that ACR skills are not being developed among Accountancy
students and for this reason, they did not respond to the survey question.
Morgan, Sneed, and Swinney (1999) argued that accounting firms have been
complaining about the decline in the abilities of accounting graduates. This may be due to
the following reasons: (1) the accounting curricula’s failure to adapt to the current
business environment; (2) best students leave the accounting program to pursue other
Table 13 provides the frequency and percentages of students and teachers who ranked
the three skills in the order of importance. As can be seen from the data on the table,
both groups agree that ranking is not important, that is, all three skills are perceived to
have equal weights according to importance. It can be deduced that students and teachers
may believe each of the skills complement each other and each skill needs to be
CONCLUSIONS
From the data and results gathered for this study, the following conclusions are
presented.
hypotheses for all analytical skill items except on-the-job training are accepted
due to the presence of highly significant correlation with the general evaluation of
analytical skills. However, for faculty members’ perceptions, only business cases,
analytical skills. Hence, the alternative hypotheses for the aforementioned items
are accepted.
is the number one tool in the development of analytical skill as evidenced by high
mean scores. In contrast, students believe that both on-the-job training and flow
chart preparation has the lowest analytical skills development while teachers
hypotheses related to all items under oral communication skills, all items in
recitation, debates, and essays are communication skill items that are highly
significant with the development of communication skills, while open forum and
skills.
have the lowest oral communication skill development. Faculty members perceive
asking clear and relevant questions the greatest while open forum with lecturers
and practitioners the least oral communication skill development. Both students
and faculty members perceive written reports to be the utmost factor in written
communication skills development, while writing essays are the least factor in the
communication skill. However, posture is the least factor for students while facial
listening and taking notes at the same time greatly contributes to the development
of listening skills. On the contrary, while faculty perceive mere listening to be the
least contributor, students perceive giving feedback the least in the development
of listening skills.
7. Based on the perceptions of students, all items under research skills are highly
perceive only basic research, formal course in research methods, industry studies,
Use of references and ability to link data are merely significant in the
10. As perceived by students, Mandatory CPE Programs have high significance with
the general development of ACR skills; thus, we accept the alternative hypotheses
Programs to the development of ACR skills, leading to the acceptance of the null
hypothesis. While both students and faculty members perceive analytical skills as
the primary developed skill in CPE Programs, Communication skills rank the
faculty members.
relationship with the belief that ACR skills are developed more through
For faculty members, only research skills development is significant when related
to this belief; thus the study accepts the null hypothesis for other skills
development.
12. Based on the perceptions of students, De La Salle University helps in the
development of the skills; hence we accept the alternative hypotheses for students.
13. It can be concluded that both students and faculty members do not place any
ranking importance to all the three skills being investigated. Majority of them
indicated that all three skills are equally important. The null hypothesis therefore
accepted.
RECOMMENDATIONS
programs should be geared toward the advancement of future CPAs not only on
technical knowledge but also on the development of other skills like ACR skills
which are also necessary for advancement in the profession. However, ample time
should be needed for conceptual planning of these development programs prior to
CPAs. Though the study was limited to the development of ACR skills, future
CPAs. Such skills include technical skills, technology skills, interpersonal skills,
and negotiation skills. These skills are necessary for CPAs to become more
3. Increase the geographical scope of the study. Since the study utilized only the
La Salle University, it should be noted that the total perceptions of DLSU students
and faculty members may still need to be truly represented by including the
perception of other schools offering the BSA program. Hence, there should be an
scope.
affiliation. In this way, the research would have a better and clearer view of what
skills are demanded from aspiring CPAs who are ready to join the ranks of the
profession.
5. Consider other skill items not covered in the study. More than the skill items
presented in the study, it can be inferred that there are some other skill areas that
may be considered for future correlations with the general evaluations of ACR
skills. These skill areas may include innovative thinking, openness to constructive
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