A Synthesis of Customer Loyalty Incentives on how it is recorded in the books

of accounts to comply with Philippine Financial Reporting Standards (PFRS)

and its impact to the Financial Statement

Background
Most businesses offer a wide variety of sales promotion and incentive arrangement to
boost sales volume and build customer loyalty. Customer loyalty incentive is widely accepted as
an effective marketing tool in a highly competitive environment and invest significantly in
getting and retaining customer. The incentives offered through sales promotions includes
convenience, store credit, prizes, or any other benefit that would entice the loyalty of a customer.
From an accounting perspective, how should businesses record these customer incentive
arrangements in its books of accounts to comply with Philippine Financial Reporting Standards
(PFRS)?

Statement of the problem

1. How customer loyalty incentives impact a company’s Financial Reporting?
2. What should be the accounting treatment for these loyalty program and the best approach
to apply?
3. Would there be difficulties in aligning the adopted accounting treatment of an entity with
the requirements of IFRIC 13?

The Cause and Effect of Academic Performance of Accounting Students

throughout Their College Years: A Case of Undergraduates of BPSU

Background of the Study

Academic performance result creates financial, mental and emotional issues for students, with
associated resource and performance implications for higher education institutions. The literature
reveals that much of the work on student performance is quantitative, restricting understanding
of the deeper feelings and perceptions of students toward their studies. The performance of
students at undergraduate levels has been attributable to several factors, particularly to the
university’s system including facilities, structures and quality teaching and students services
system. This study focuses on the factors affecting the students’ academic performance, how
students handle their academic performance results and how they find ways to be able to make
better study habits for better outcome.

Statement of the Problem

This study aims to assess the effects of the result of grades to the accountancy students whether
they are motivated to study harder or are they good enough to pass. As people say, does grade
really matter?
The primary research question to be posed is:
1. How are students’ perceptions of grading influenced by effort and actual performance?
2. What is students’ perception of the grading process specifically to professors’ grading
fairness and competence?
 3. What is the relationship between student characteristics such as academic orientation and
personality characteristics and students’ perceptions of grading?

A Synthesis of Research Studies Regarding the Upward Mobility of Women in

Public Accounting.

Background of the Study

Traditionally, accounting was not a professional field populated with women. However,
the number of women pursuing accounting careers has grown significantly over the years and
women have become widespread throughout business organizations. Typically, accounting entails
long hours, travel, and a stressful business environment. For many women, family obligations and
the pressures of striving for acceptance in a traditionally male-dominated profession intensify these
negative factors. The accounting profession can be included among those occupations where
gender inequalities are prevailing. Culture, norms, organizational structure and societal mindsets
are the invisible forces that hinder women’s career advancement. The gender imbalance has
prevailed for centuries affecting women’s careers; and, the transformations of accounting
technologies, corporate structures, and the amalgamation of cultures have exacerbated gender
inequality. Women, however, have not been very successful in advancing in public accounting.
This study is directed toward identifying reasons for this lack of advancement of female public
accountants and recommend actions to be taken to eliminate these obstacles.

Statement of the Problems

1. How Gender segregation and gender equality affects workplace?

2. How Women struggles in aiming top positions at accounting firms?
3. Why don’t women have the same access to career-making roles as men?