Locale of the Study

Dagupan, officially the City of Dagupan, is a first class independent city in the province of

Pangasinan. Located on the Lingayen Gulf on the northwest-central part of the island of Luzon,

Dagupan is a major commercial and financial center of north. Also the city is one of the centers

of modern medical services, media and communication in North- Central Luzon. The city is

situated within the fertile Agno River Valley. The city is among the top producers of bangus in

the province. Dagupan is administratively and politically independent from the provincial

government of Pangasinan and is only represented by the province’s legislative district.

Since the colonial era, Dagupan has always been the center of education in Ilocos Region. The

private sector-driven sectors of education University of Pangasinan, Lyceum- Northwestern

University, Colegio de Dagupan, Kingfisher School of Business and Finance and University of

Luzon.

The University of Luzon, formerly known as Luzon Colleges of Commerce and Business

Administration, is one of the prestigious university in Dagupan City and it was established in

1948 and was one of the pioneer’s higher education institutions that offer Accounting Education

in the Province of Pangasinan and it is the first and only autonomous University in Region 1.

Renowned as one of the best producers of the highest number of Certified Public Accountant

(CPA) in Region 1. The University of Luzon’s College of Accountancy also serves as home of

topnotch CPA since 1952 when its first batch graduates registered 100% passing rate.

The University of Luzon stands as an imposing landmark at the very heart of Dagupan City

recognized as one of the major economic political and economic centers of Northern Luzon. UL
recognizes and appreciate its vital role and duty as well as the right and privilege. It has gained

from the people in this part of country, who entrust the education of their children to its portal.

Using twofold principle of “Perecias Y Valias” (skills and values), first as Luzon Colleges of

Commerce and Business Administration (LCCBA) then as Luzon Colleges and now as

University of Luzon, the institution has succeeded in producing a roster of professionals,

educational and political leaders, businessmen, and accountancy with outstanding achievements,

successful nurses and medical technologist, hotel and restaurant managers, I.T. professionals,

engineers and architects.

At present, the University of Luzon has produced several board top-notchers and hundreds of

C.P.A.’s. This track record proved that the Institutions have a mark of excellence in accounting

education provided by top caliber CPA instructors.