SAMPLE ABSTRACT

INFLUENCE OF CONTINUING PROFESSIONAL EDUCATION (CPE)

COMPLIANCE ON THE COMPETENCE OF ACCOUNTING FACULTY

FE R. OCHOTORENA

ABSTRACT

Continuing Professional Education, commonly referred to as CPE, is definitely the latest trend in
today superior education. Apparently, the goal of CPE is to develop the skills of professionals to make
them competent. Professionals in general have a conflicting outlook with Continuing Professional
Education (CPE). Some say it helps improve their technical skills and competency, others argue that it
does not make a difference, while extremists say that there is no need for CPE. . Whether or not, you
believe that continuing education requirements add value to the professional’s performance remains to be
seen.

CPE is being viewed to be an indispensable element of any CPA career. As with any other
continuing education for other professions, the main goal of Accounting CPE is to help CPAs to keep
abreast of the latest professional developments and to strengthen their proficiency in their current field.
Accordingly, CPE was designed to develop an accountant’s competence in order to protect the
profession and those who rely on them. Accounting CPE was created to guarantee that the professionals
are evolving with the times. By increasing or improving the knowledge base of a CPA and through proper
application of such knowledge, the CPA job performance is expected to improve. As such, they must be
nurtured and enriched through their participation in CPE courses. There is currently considerable debate
surrounding the ability of CPE to actually make a difference to the accounting educators. This study
describes the value of CPE from the viewpoint of the accounting educators themselves and their
respective supervisors. Through in-depth interviews, observations and feedback from unstructured
conversations, this paper seeks answers to validate the influence of CPE to accounting educators by
examining participants’ self-perceived changes in knowledge, skills, and teaching strategies brought by
their participation to CPE programs and activities.

Findings revealed that acquisition of essential knowledge and skills through CPE participation
does not ensure improved performance and enhanced level of competence, if one does not have the
ability to put that knowledge in practice. Indeed, it increases the knowledge of the CPA but it does have
significant effect to professional competence and performance. It is deceptive to equate education with
competence and accountability. However, considering that the academic sector is the one responsible for
imparting knowledge to students, it is evidently needed that Continuing Professional Education must be
mandated. Accordingly, CPE programs and undertakings pertaining to the academe must be continued
with relatively higher reinforcement since the program is beneficial to the CPAs working in the said field.

Keywords: Continuing Professional Education Compliance, Professional Competence, Value-

Added Impact

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