Statement of the Problem

The objective of this research is to determine the competency of the accountancy students of

Christ the King College in online learning environment and how these levels of competency changes

based on their year level, age and gender.

The following are the research questions that will be answered at the end of this study.

1. How are the participants characterized in terms of: age, gender and year level?

2. What is the students’ attitude towards online learning?

3. What is the level of accounting competencies of the participants based on the: functional,

personal, and broad-business perspective?

4. Is there a significant difference between participants level of accounting competency when

grouped according to: age, gender, and year level?

5. Is the participant’s attitude towards online learning significantly associated with their level of

accounting competency?

Hypothesis

HO1: There is no significant difference of the participants’ level of accounting competency when

grouped to: age, gender and year level.

HO2: There is no significant association between the participant attitude towards online learning and

the participants’ level of accounting competency.

 Title of the study:

“Accounting competency of BSA students’ in online learning: A self-

assessment”

Instruction: This is a four-part questionnaire. The first part asks about your personal information. The
second part is where you will assess your level of competence in three areas and the importance of the
items enumerated to your profession. The third part is where you will rate the listed sources of competencies
as to their importance. The last part is where you will rank the identified top 15 issues and problems
encountered in obtaining the core competencies. Please answer the questions honestly and patiently.

PART I: Your Personal Information

Age:
Gender:
Year level:

PART II: Your Competence

(Entry-level competence pertains to your personal assessment of your competence of accounting in general.)

Rating Description

Entry-level Importance to your job

competence
5 Highly competent Very important

4 Competent Fairly important

3 Uncertain important

2 Somewhat competent Slightly important

1 Not competent Not at all important

Core Competencies for Accountants Relative to Knowledge

Competencies Entry-level Importance

competence to your job
A. General Knowledge

1. Knowledge and understanding of the different business cultures in the world

and developing international perspectives.
2. Knowledge and understanding of the English language and adaptability to
foreign business practices, level of trainability and good capabilities in
dealing with foreign partners.
B. Organizational and Business Knowledge

3. Knowledge and understanding on identifying economic events, accounting

and broad business financial risks and opportunities of an industry and
economic sector.
4. Knowledge and understanding of the possible prospects or projections
(mergers, acquisitions, alliances, etc.) to an industry and economic sector.
5. Knowledge and understanding of different measurement approaches and
techniques that shall be used in measuring business and industry issues
affecting the business process, functions and practices.
6. Knowledge and understanding on identifying attributes or elements that
should be measured, and its objective presentation using the applicable
reporting or disclosure standards
7. Knowledge and understanding on identifying business problems and
evaluating potential solutions and alternatives using data, knowledge and
insight.
8. Knowledge and understanding on identifying risks in an entity and evaluating
appropriate controls and safeguards to address such risks.
9. Knowledge and understanding on how to manage human resources within the
framework of an organization’s place in the industry and global market to
improve the organization’s efficiency.
10. Knowledge and understanding on how to manage financial (sources of
capital) resources within the framework of an organization’s place in the
industry and global marketplace to improve the organization’s efficiency.
11. Knowledge and understanding on how to manage physical and
environmental resources, and technology within the framework of an
organization’s place in the industry and global market place to improve the
organization’s efficiency.
C. Information Technology (IT) Knowledge

12. Knowledge and understanding on up to date Information Technology (IT)

practices for business systems that fit specific business sector.
13. Knowledge and understanding on identifying and evaluating internal controls
in computer based systems.

14. Knowledge and understanding on developing

standards on adaptation,
implementation and use of Information Technology

15. Knowledge and understanding on managing security (measures) of IT

information.
D. Accounting and Finance Knowledge

16. Knowledge and understanding of the nature of the accountancy profession

 17. Knowledge and understanding of the preparation of financial statements and
the corresponding financial reporting accounting standards, local and its
related international.
18. Knowledge and understanding of the local and related international concepts
of fundamentals and advanced auditing standards.
19. Knowledge and understanding of local and related international cost
management and the latest concepts in management accounting and its use
in planning decision-making, and control.
20. Knowledge and understanding of local and related international recent tax
laws, and business and commercial laws.
21. Knowledge and understanding of the corporate finance and the Philippine
capital markets.
22. Knowledge and understanding of advanced financial accounting and financial
reporting standards such as environmental accounting and reporting.
23. Knowledge and understanding of corporate finance and the Philippine capital
markets, professional ethics and environmental accounting and reporting.

Core Competencies for Accountants Relative to Skills

Competencies Entry-level Importance

competence to your job
A. Intellectual Skills

Analysis

1. Knowledge and capability to review interpret, evaluate financial data in order to

form conclusions, and or make recommendations on validity and compliance
within established policies, procedures, guidelines, agreements and or
legislation.
2. Knowledge and capability to review interpret and evaluate business systems,
operational data and controls in order to form conclusions and or make
recommendations on validity and compliance within established policies,
procedures, guidelines, agreements or legislation.
Problem Solving
3. Knowledge and capability to discern or recognize the true nature of a situation
or problem based on relevant information and evidence.
4. Knowledge and capability to solve identified problem with applicable principles
and techniques with openness to constructive change and consideration of
future contingencies and developments.
Strategic/Analytical thinking

5. Knowledge and capability to link data, knowledge and insight together from
different from different sources and disciplines in making informed decisions.
6. Knowledge and capability to consider the “big picture” when making
decisions, as well as potential opportunities and threats to the vision,
strategy, objectives and culture of the organization.
B. Interpersonal

7. Capability to work in groups and being a team player by participating as a

member of the team and contributing to group effort.
8. Capability to build and maintain positive working relationship with others in a
team environment to ensure deadlines, goals and objectives are attained.
9. Capability to calmly listens, assess and clarify problems and respect and
respond with options to clients, co-workers, consumers, the public and other
stakeholders, who may be confused, upset or uncooperative.
10. Capability to create environment that recognizes supports, respects and
welcomes diversity of employees (co-workers) and clients.
C. Communication

11. Knowledge and capability to explain reports, financial and audit results
verbally at a level appropriate to the audience.
12. Knowledge and capability to explain reports, financial and audit results in
writing at a level appropriate to the audience.
13. Knowledge and capability to explain reports, statistical, administrative
matters, policies, procedures and regulatory matters verbally at a level
appropriate to the audience.
14. Knowledge and capability to explain reports, statistical, administrative
matters, policies, procedures and regulatory matters in writing at a level
appropriate to the audience.
15. Knowledge and capability to ask clear, concise and relevant questions
(financial and non-financial) to obtain desired information to perform a task or
to negotiate effectively.
16. Knowledge and capability to deliver powerful presentations, persuade or
convince other people, and negotiate effectively.

Core Competencies for Accountants Relative to Values

Competencies Entry-level Importance

competence to your job
Integrity
1. Capability to distinguish and avoid actual or apparent conflicts of interest and
advise all appropriate parties of any potential conflict.
2. Capability to be straightforward and honest in communicating unfavorable as
well as favorable financial and non-financial information, professional
judgment and opinions at all times.
 3. Capability to distinguish and refrain from engaging in or supporting any
activity that would discredit the profession.
Objectivity and Independence

4. Capability to communicate financial and non-financial information to users

fairly and objectively.
5. Capability to communicate financial and non-financial information with proper
disclosures reasonably expected on the reports, comments and
recommendations.
Professional and Competence Due Care

6. Capability to perform (professional) duties in accordance with relevant laws,

regulations and technical standards.
7. Capability to perform (professional) duties in accordance with relevant laws,
regulations and technical standards.
8. Capability to prepare objective and complete reports and recommendations
only after appropriate analysis of relevant and reliable information.
Confidentiality
9. Capability to distinguish and refrain from disclosing confidential information
acquired in the course of one’s work.
10. Capability to distinguish and refrain from using or appearing to use
confidential information acquired in the course of the work for unethical or
illegal advantage either personally or through third party.
Professional Behavior

11. Diligence and prudence in discharging (professional) responsibilities.

12. Capability to perform services to the best of your ability with concern for the
best interest of those for whom the services are performed and consistent
with the profession’s responsibility to the public.
13. Capability to perform (professional) responsibilities with self-discipline above
and beyond the requirements of laws and regulations and unswerving
commitment to honorable behavior, even at sacrifice of personal advantage.
14. Capability to distinguish between what is morally right or wrong.

PART III: Your sources of competencies

Please rate yourself honestly.

Rate Description
5 Very important
4 Fairly important
3 Important
2 Slightly important
 1 Not at all
important
Sources of Core Competencies Rat Sources of Core Competencies Rat
e e

1 On-job Training or Internship 1 Student Organization Academic

3 Activities (Quiz bowls and the likes)

2 Classroom Discussion 1 Team learning or Tutorials (Student to peer

4 students)

3 Problem Solving 1 Board exercises and classroom seatwork

5

4 Theory Questions 1 Simulation

6

5 Lecture by Teacher 1 Thesis or research study

7

6 Field exposure, immersion and 1 Use of videos and motion pictures during
company visit 8 class discussion

7 Coaching (Teacher to Student) 1 Individual reporting

9

8 Feasibility Studies 2 Recitation

0

9 Training and Seminars 2 Textbook assignments

1

1 Computer-based Activity (Hand-on to 2 Group reporting

0 Computers 2

1 Case or Situational Problems 2 Service community and social involvement

1 3

1 Practice-set or workbook exercises 2 Use of recordings during class discussions

2 6

PART IV:

Issues and Problems Encountered in acquiring core competencies

Please rank the following with 1 as the most affecting and 14 as the least affecting.

Commonly identified issues and problems encountered in acquiring core

Rank
competencies for accounting students in online learning
1 Test are too difficult

2 Cannot memorize so many accounting rules/concepts

 3 Cannot understand many accounting terminologies

4 Strict BSA Retention Policy

5 Family Related/ Personal

6 Calculations are very difficult

7 Cannot comprehend the explanation of the teacher

8 Time requirement (class hour) is not sufficient

9 Teacher does not give enough practice

10 Poor internet connection

11 Teacher does not support the academic needs of the students

12 Lack of Instructional materials and reference books

13 Fully loaded class schedules daily

14 Rapid changes in the subject matters of what are being taught

Note to the respondent: Thank you for responding positively to our invitation for you to become one of our
respondents. We acknowledge that you, by actively participating in our study, have contributed to the greater
good of the society! Thank you and God Bless.