WORK ETHICS, INTERPERSONAL SKILLS, AND TECHNICAL SKILLS AMONG

SELECTED MANAGEMENT ACCOUNTING GRADUATES OF THE UNIVERSITY

OF PERPETUAL HELP SYSTEM – LAGUNA

An Undergraduate
Thesis
Presented to the Faculty of the
College of Business and Accountancy
University of Perpetual Help System Laguna

In partial fulfillment
Of the requirements for the Degree of
Bachelor of Science in Business Administration
Major in Management Accounting

By

Bocabil, Cathrine Farrah Mie B.

Candelaria, Rica Jade N.
Mandap, Stephanie Claire C.
Olivio, Anne Jheremy
 Chapter 1

THE PROBLEM AND ITS SETTING

Introduction

Individuals need to foster their capability to have employability skills. This is upheld by

the Australian government expressing that employability skills are significant not exclusively to

find a new line of work yet in addition to fostering their potential for organizational achievement

(Fajaryati et al., 2020). Given the proof that future employability is a focal worry for college

students just as graduates looking for work.

Along these lines, accounting graduates are needed to outfit themselves with expertly

perceived and authorized abilities and information that are fundamental for the accounting field

and furthermore to empower them to be better when managing the difficulties of the present

current business environment (Hood, 2018). 

Work ethics in Islamic viewpoint specifically, everyone should buckle down in light of

the fact that working is personality of his mankind, staying away from double-dealing, and

endure misfortunes to other people, continually recollecting love for God, capable to his work,

working in halal way, should be proficient. Gathering hard working attitudes in Islamic

viewpoint as direction for working in day to day existence, it improves life and makes it more

prosperous (2019). 

In view of study information from 90 global international accountants, we find

confirmation that the ethical environment unequivocally impacts the leader’s clerk’s tendency

not to partake in ethically questionable conduct. Exhaustively, our results support the possibility

that the relationship between work ethics and the assumption to partake in ethically risky directly
is genuinely indirect and besides mediated by the level of moral experience, individuals

receptiveness to moral genuine models in associations (2019).

Interpersonal skills assist a person with associating with others viably at work.

Interpersonal skills are something that an individual can get through different practices. It is a

vital prerequisite for any working environment to keep up with energy, usefulness, and group

elements to make authoritative progress. Interpersonal develop skills or delicate abilities and

now and again passionate knowledge. It is only the manner in which you convey and

communicate with others (Anjan Pathak, 2021).

Many accounting occupations require technical skills in the handling of bookkeeping

exchanges. Technical accounting skills are shared by numerous associations and permit clients to

apply the bookkeeping information, work with accounting pages, lead exploration, and audit

crafted by others for mistakes. It is basic to comprehend the essential specialized bookkeeping

abilities that businesses look for so they can situate themselves as a certified applicant in the

work market (Freedman, 2018).

This study aimed to determine the respondents’ work ethics, the level of respondents’

interpersonal skills, and technical skills among selected management accounting graduates of

University of Perpetual Help System Laguna. Also, this study aimed to know the skills needed to

become employed in the chosen field. 

Theoretical/Conceptual Framework

Business ethics theories based on Kant's philosophy form the foundations for acceptable

behaviors and decisions in the work environment should treat humans as ends rather than as

means. Norm theory states that certain standards of moral conduct should be followed by the

entire group. The acceptable forms of conduct are typically defined for a variety of probable

situations. A prime example of norm theory in the business world is the idea of employee

handbooks or corporate codes of conduct. These usually provide a framework for how

employees should respond and behave in given circumstances, with deviation from the code

resulting in disciplinary action (Akers, 2017). 

Harry Stack Sullivan's Interpersonal Theory is founded on the concept that people's

interactions with others, particularly significant others, affect their sense of security, sense of

self, and the dynamisms that motivate their behavior. The equivalence of behaviors between two

persons who are the process of building a relationship is the subject of this theory.

Operational Framework

This part of the research paper gives more explanation in the relationship between the

variables and its indicators.  It also helps the readers have the grasp of knowing the relevance of

Independent variables Work Ethics and dependent variables which are Interpersonal Skills, and

Technical Skills.  The norm theory relates to work ethics as the independent variable of the study

due to how employees should respond and behave in an organization. On the other hand,

interpersonal theory elaborates the behavior of the employees interacting with each other. 
 Operational Model

Independent Variable Dependent Variable

Interpersonal
Skills
Work Ethics

Technical Skills

Figure 1. The Operational Model of the Study

Statement of the Problem

This study aimed to determine the Work Ethics, Interpersonal Skills, and Technical Skills

among Selected Management Accounting Graduates of the University of Perpetual Help System

– Laguna.

1. What is the respondent’s Work Ethics?

2.  What is the level of the respondent’s Interpersonal Skills?

3. What is the level of the respondent’s Technical Skills?

4. Is there a significant relationship between Work Ethics and Interpersonal Skills among

Selected Management Accounting Graduates of the University of Perpetual Help System –

Laguna?

5. Is there a significant relationship between Work Ethics and Technical Skills among Selected

Management Accounting Graduates of the University of Perpetual Help System – Laguna?

6. Is there a significant relationship between Interpersonal Skills and Technical Skills among

Selected Management Accounting Graduates of the University of Perpetual Help System –

Laguna?

 Statement of Hypothesis 

The following null hypotheses are assumed to be the answers to the research problem

1. There is no significant relationship between Work Ethics and Interpersonal among

Selected Management Accounting Graduates of the University of Perpetual Help System

– Laguna.

2. There is no significant relationship between Work Ethics and Technical among Selected

Management Accounting Graduates of the University of Perpetual Help System –

Laguna.

3. There is no significant relationship between Interpersonal Skills and Technical Skills

among Selected Management Accounting Graduates of the University of Perpetual Help

System – Laguna.

Assumptions of the Study

The study revolved around the following assumptions which are the givens of the

problems:

1. Work Ethics is the determinant of the attitude towards one’s job.

2. Interpersonal Skills involve in developing effective specialized skills. 

3. Technical Skills shows the expertise need to perform a specific task. 

Scope and Delimitation 

The study focuses on evaluating the Work Ethics, Interpersonal Skills, and Technical

Skills among Selected Management Accounting Graduates of the University of Perpetual Help

System – Laguna. The study is conducted in selected management accounting graduates of the

said university. The focus of the researchers is to determine if work ethics, interpersonal skills

and technical skills are the factors that affect the behavior and attitude of the employee. The

target respondents who answer the questionnaire is composed of 101 management accounting

graduates in the year 2018-2020. This study covered two semesters School Year 2021 to 2022.

Significance of the Study

This research paper helps with educating the readers about Work Ethics, Interpersonal

Skills, and Technical Skills among Selected Management Accounting Graduates of the

University of Perpetual Help System – Laguna. The following individuals will benefit from this

study:

Management Accountants Graduates of UPHSL - This research will help to improve

the skills of every management accountants and will use it to their advantage in their work.

Management Accounting Students of UPHSL - This research will help the students to

determine the right competencies that will help them in employment. 

Management Accounting Professors – This research will help the professors the ideas

what are the essential skills they must teach for their student to be effective in their future job.
 Future Management Accountants - This research will prepare the future management

accountants to establish the kind of skills they need for their chosen career. 

Researchers - The study would help the researchers to acknowledge in a way that

technical skills, interpersonal skills and work ethics will benefit the management graduates to be

employed in their chosen work.  

Future Researchers - This research will help by giving them brief and minimized data

relating to the topic. This could likewise be the foundation of future advancement in technical

skills, interpersonal skills and work ethics.

Definition of Terms

For a better understanding of the discussion in this paper, the following terms are defined

both conceptually and operationally:

Work Ethics refers to the effect on how people lead their lives, for life is an unbroken stream of

decision-making and ethics are concerned with what is the right moral choice, for individuals

and for society (Belyh, 2020). 

In this study, it is the ability to maintain appropriate moral standards in the workplace. 

Level refers to the extent to which a language learner can understand or perform in a given

language Mohamed S (2021).

In this study it refers to the measurement of the skills.

Interpersonal Skills is based on the belief that people’s interactions with other people,

especially significant others, determine their sense of security, sense of self, and the dynamisms

that motivate their behavior (Sullivan, 2020). 

In this study it refers to an employee’s ability to work well with others.

Level of Interpersonal Skills refers to the skills applied to a wide range of abilities, from

communication and listening to attitude and demeanor (Tarver E. 2019).

In this study it refers to the measure of worker's ability to work well with others.

Technical Skills refers to the specialized knowledge and expertise needed to accomplish

complex actions, tasks, and processes relating to computational and physical technology as well

as a diverse group of other enterprises (Rhinehart, 2021).

 In this study are the qualities developed by using or gaining expertise in performing physical or

digital tasks. 

Level of Technical Skills refers to the skills and expertise to attain their goals through a number

of approaches. Corporate Finance Institute (2019).

In this study it refers to the measure of expertise of an employee in a job.

Management Accounting refers to the practice of identifying, measuring, analyzing,

interpreting, and communicating financial information to managers in order to achieve an

organization's objectives is known as managerial accounting. It differs from financial accounting

in that the goal of managerial accounting is to help corporate internal users make well-informed

business choices (Tuovila, 2019). 

In this study it refers to managers who will help a company in decision making.