TARLAC STATE UNIVERSITY

COLLEGE OF BUSINESS AND ACCOUNTANCY

FINISHED RESEARCH PAPER

The Underlying Determinants

Influencing Accounting Professionals to Work Under Accounting
Business Process Outsourcing Companies
Adi, Deborah M.1, Cayabyab, Pamela E.2, De Guzman, Ana Joy D.3, Garcia, Brielle Kyrie T4, Jose Alyssa
Ashley DC.5, Maniego, Aira Nill L.6, Pagdilao, Gerwin Lloyd V.7, Ragojos, Kimberly Diane B.8, Santos,
Karmela R.9, Saura, Rona Mae A.10, Transfiguracion, Kathline A.11

Accountancy Department, College of Business and Accountancy

Tarlac State University, Tarlac, Philippines

Article Info ABSTRACT

This study assessed the underlying factors that influenced accounting
Article history:
professionals to work for an Accounting Business Process Outsourcing
BSAIS (ABPO) Company. The study used a descriptive method of research design
1st Semester A.Y. 2022-2023 and utilized snowball sampling. The study identified the demographic profile
December 2022 of 102 accounting professionals in terms of age, gender, type of accounting
work, salary range, and number of years working in the field, and their
Keywords: connection with the factors identified. The findings revealed that the value of
career development and career opportunities that an ABPO company may
Accounting Professionals
provide had a considerable impact on the accounting professionals. ABPO
Business Process Outsourcing
companies provide better access to certification and retraining programs and
Career Development
give employees opportunities to acquire new skills and be exposed to various
Employment Rate
accounting industry practices by working with large international clients.
Outsourcing
Because of this, the respondents are driven to work in this field. Salary and
benefits were also perceived as crucial considerations in choosing to work
for an ABPO company. Professionals agree that they will be able to earn a
better amount of money if they offer their services to an ABPO, which
compensates employees higher than the industry average for local companies
in the Philippines. The paper even shows that 41.18% of the respondents
earned a monthly salary of more than 38,000. Employer reputation was also
perceived as a critical factor in staying longer in an organization; the results
showed that a large portion of respondents (36.27%) have been in the field
for more than 4 years. This indicates that ABPO companies have a good
reputation and provide job security since accounting professionals tend to
stay in the long run. Finally, the working environment, which comprises
organizational setting. time setting, and job security, had a substantial
influence on the respondents. ABPO companies are an ideal location to
render work with a working environment that builds flexible time settings
preferable to employees' demands, allowing them to achieve work-life
balance. Moreover, application discrimination is less likely to exist. This was
evident from the results gathered; the field was dominated by female
professionals, ranging in age from 20 to 40 years old, thus the BPO industry
prompts sexual preferences and age to have no impact on employment.
Furthermore, 50% of the respondents were between the ages of 21 and 25,
suggesting that this industry employs a lot of young professionals and recent
graduates. As a result, research indicates that ABPO firms have a high
employment rate because they can meet the high demand for jobs among
recent graduates. Overall, the paper concluded that ABPO is the right venue
for professionals who prefer better benefits, accessible career development, a
positive company reputation, and a favorable working environment. In light
of the study's findings, ABPO administrators may evaluate the benefit
packages they provide, continuously develop proactive strategies for

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stimulating career development, and finally consider providing work-from-

home arrangements to their employees.

Corresponding Authors:
Santos, Karmela R. (k.santos0333@[Link])

1. INTRODUCTION

In 1989, outsourcing was acknowledged for the first time as a corporate strategy and throughout the 1990s,
it played a crucial role in business economics. According to Twin (2022), outsourcing is the practice of employing a
third party to perform services or job duties that were traditionally performed by in-house staff or internal
employees. There are three types of outsourcing: onshore, nearshore, and offshore. Onshore refers to domestic
outsourcing, in which workers are contracted out within the country; nearshore refers to outsourcing to a nearby
country or one in the same time zone; and offshore refers to outsourcing to a country that is more distant, (Overby
2017).
The study of Egiyi and Florence (2020) said that the need to outsource services has become a popular
concept in different regions of the world, mainly to decrease manufacturing costs among companies. Asian countries
are the most popular regions when looking for a competitive workforce for companies since asian labor cost is lower
compared to the western part of the world. And over the years, the Philippines has emerged as one of the world’s
most well-known outsourcing providers in Asia. It has been one of the countries that provides excellent outsourced
accounting and financial services. The study also stressed out one reason why companies utilize outsourcing, that is
to obtain top-notch capabilities from employees who can bring substantial skills and experience from the field.
A couple of studies published have tackled the importance and benefits acquired by companies when
utilizing outsourcing, but only a limited number of studies have talked about the perspective of the people providing
the services. It is due to this that the researchers were motivated to conduct this study– to know and understand the
point of view of the people behind this industry and to learn and acknowledge the underlying reasons why
accounting professionals choose to work for an ABPO company. As students of the same field, it is also important
for us researchers to understand the factors to be considered in choosing a career path as well as its drawbacks.
Hence, we aim to identify the factors that influenced the respondents and the things that they considered before
offshoring their services.
The Pinoy OFW (2022) provided a list of why Filipinos are driven to work overseas, that correlates on why
accounting professionals work under ABPO as it mostly offers its services offshore, one driver is better career
opportunities. Despite the soaring number of professionals that the country produces every year, its economy cannot
cater to all graduates and forces them to seek better career opportunities outside the country. Not only will it provide
a more competitive salary, but it will also give them better career and personal development. Another on the list is
application discrimination which hinders Filipino job seekers to pursue the career they have always wanted. It is
known to most of us that some employers choose their employees based on their physical appearance, educational
background, sexual orientation and even connections. Multiple qualifications set by companies are usually the
reasons why job seekers prefer to apply to companies that do not rely on looks, educational background, sexual
orientation and connections hence, many Filipinos would rather apply and work under ABPO companies.
As stated by Casimero (2022), the growing number of Filipinos in the BPO sector is a clear indication that
outsourcing has favorable employment rate in the country because of the benefits it brings, which the author has also
listed specifically competitive salaries, better benefits, career advancement, great amenities, and work-life balance.
Outsourcing companies pay higher wages, even for entry-level jobs, than in our country. They also provide the best
benefits that cover not only the employee but also their family members, which include health benefits, life
insurance, and even scholarship programs. Additionally, the outsourcing industry is also a great avenue for career
development, offering various opportunities depending on the employees’ skill set and employment history, which is
contrary to the popular notion regarding BPO employees.
Durgut & Pehlivan (2019) stated that salary is the amount paid to an employee for their services and
benefits are the inducements given by the business. Chong, H’ng, Khor, Ng & Ng (2013) stated that salary involves
bonuses and incentives while benefits include paid leaves, pensions, and insurance. Connecting with Herzberg’s
theory, salary is necessary for a continued existence because it opposes employee disappointment. If there is any
increase in pay and benefits given by an organization, the employers will target the financial reward (Pay and
Benefits Magazine Feb, 2016). Thus, accounting professionals seeking to be better off financially might be

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influenced to work in ABPO companies if compensation in the BPO industry is above the industry average in their
country.
Career development may be characterized as a manner that incorporates realizing professional growth,
(Durgut & Pehlivan, 2019). The authors revealed that these are the opportunities given to employees, job fulfillment,
and enhancement of one’s productivity. Employees benefit from career development by recognizing and realizing
their professional interests and abilities, as well as developing oneself and implementing their career objectives.
The study of H’ng, Khor, Ng & Ng (2013) revealed that employer reputation is usually innate assertions of
the previous activities and impending prospects of the discourse of the business and its employer status. This links to
the statement of Durgut & Pehlivan (2019) that reputation is something that the organization must successfully
address since a favorable reputation will impact employees and inspire them to fulfill the goal of the business.
The working environment articulates organization setting, time setting, and job security, (H’ng, Khor, Ng
& Ng, 2013). Chai, et al., (2013) define the working environment as the conditions relating to the job environment
of the employees. These may include working hours, paid leaves and holidays, safety, rest periods, organizational
structure, operating procedures, and others. This increases the possibility that an individual places great importance
on the working environment in selecting their career (Chong et al., 2013). If the working environment is good in an
outsourcing company, the employees can give the best performance and enjoy their careers as well. Considering
this, the work environment plays an important determinant in the decision processes made by accounting
professionals to work for outsourced companies.
The organizational setting encompasses the administrative group of the business that sets decisions and
manages allocation, coordination, and supervision. Time setting is the period designated to accomplish the work in
different time zones. And job security is the protection of the employees against losing their employment, being
dismissed, or being fired. According to Haslinah (2016), job security is defined as a condition where an employee
would less worry about being fired by their organization because they have protection, which can include insurance,
against termination of employment. Job security is also elaborated as a condition where an employer offers
assurance to employees that they will be protected from losses in the form of dismissal by the organization (Kazi,
2017). Thus, accounting professionals are more likely to look for an organization that will provide them with a
higher level of job security. The working environment is one of the factors that greatly influence professionals to
work offshore.

The purpose of this study is to comprehend the underlying factors that lead outsourced accounting
professionals to work for an accounting business process outsourcing (ABPO) company. This study will assess
whether salary and benefits, career development, employer reputation and working environment which includes
organizational setting, time setting and job security are key factors that influence accounting professionals to work
in the ABPO industry; respondents may be CPAs or non-CPAs on condition that they outsource accounting services
for ABPO companies. Moreover, this study evaluated the respondents' perceptions regarding the condition of the
ABPO company to which they offer their services, in terms of application discrimination, better career
opportunities, and employment rate which are also underlying determinants influencing accounting professionals to
work in ABPO companies.

Statement of the Problem

1. Demographic profile of the respondents:

1.1. Age 
1.2. Gender
1.3. Type of Accounting Work
1.4. Salary Grade
1.5. Number of years working
2. How does the outsourced accounting professionals be influenced to work under accounting business process
outsourcing (ABPO) companies in terms of the following determinants:
2.1. Salary and Benefits
2.2. Career Development
2.3. Employer Reputation
2.4. Working Environment
2.4.1. Organizational Setting
2.4.2. Time Setting
2.4.3. Job Security
2.5. Application Discrimination

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2.6. Better career Opportunities

2.7. Employment Rate

2. RESEARCH METHOD

The research design used by the researchers to conduct the study is descriptive. The method is descriptive
as it described the factors influencing accounting professionals to work under an ABPO company in the areas of
salary and benefits, career development, employer reputation, and working environment.
The study was conducted in the entirety of Region 3 otherwise known as Central Luzon in the Philippines
and is delimited to focus on one hundred two (102) accounting professionals employed in an ABPO company. The
field of the study is significant and the density of participants working in the area is deemed sufficient to accomplish
a rational study.
The researchers utilized a non-probability sampling technique in order to assess and draw statistical
assumptions from the population. Particularly, snowball sampling was implemented wherein the population does not
have an equal prospect of being selected and rather works more as a referral course. Just as when researchers locate
a suitable respondent, the participant is requested to seek a similar respondent to form the appropriate sample size.
A survey questionnaire administered physically and through Google forms was employed by the
researchers as their primary research instrument which consisted of three parts. In the first section, the respondents’
profiles particularly their age, gender, type of accounting work, salary range, and the number of years working in the
company were determined.
The second part pertains to the factors that influenced accounting professionals to work for an ABPO
company. The corresponding questionnaire was adopted from a published study by Pehlivan, et al. (2019) which
concluded that the career choice of accounting professionals depends on factors such as salary and benefits, career
development, employer reputation, and working environment.
Meanwhile, the third part aims to determine the level of perceived conditions by accounting professionals
in an ABPO company. The third part of the questionnaire was adopted from a survey conducted by The Pinoy OFW
(2022) which resulted in three main reasons why Filipinos are driven to work overseas, that correlate with why
accounting professionals are driven to work in an ABPO company, reasons include application discrimination, better
career opportunities, and employment rate.
The questions were assessed using a four-point Likert Scale to determine the extent of the respondent’s
agreement to each statement, i.e., 1 – strongly disagree and 4 – strongly agree. The survey questionnaire was
subjected to reliability testing using Cronbach’s alpha which was validated by a professional statistician. The test
resulted in a score of .97 reliability.
In analyzing the raw data gathered from the respondents, descriptive statistics were used. Frequency counts
and percentage distribution were used to determine the distribution of the demographic profiles of the respondents.
Furthermore, the weighted mean was used in analyzing the various determinants influencing the respondents to
work for an ABPO and their level of perceived working conditions.

Table 1: Why Accounting Professionals Work for an ABPO – Survey Likert Scale

LIKERT SCALE STATISTICAL LIMITS DESCRIPTION

4 3.50 — 4.00 Strongly Agree

3 2.50 — 3.49 Agree

2 1.50 — 2.49 Disagree

1 1.00 — 1.4 Strongly Disagree

3. RESULTS AND DISCUSSION

Demographic Profiles

This section presents the demographic profiles of the respondents. Table 2 shows results for age, Table 3 for
gender, Table 4 for the type of accounting work, Table 5 for the salary range, and Table 6 shows the results for
the number of years working in ABPO company.

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Table 2. Frequencies for Age

Age: Frequency: Percentage:

21 – 25 51 50

26 – 30 33 32.353

31 and above 18 17.647

Total 102 100

The age bracket of the respondents ranged from 21 to 31 years old and above. The table shows that 50% or
half of the population who are working under ABPO companies were 21 to 25 years old; 32.353% were ranging
from 26 to 30 years old; and 17.647% of the respondents were 31 years old or over.

Table 3. Frequencies for Gender

Gender: Frequency: Percentage:

Female 58 56.863

Male 40 39.216

Prefer not to say 4 3.922

Total 102 100

As shown in the table, female respondents dominated with 56.863% while male respondents were 39.216%
of the whole population. The remaining 3.922% chose not to disclose their genders.

Table 4. Frequencies for Type of Accounting Work

Type of Accounting Work: Frequency: Percentage:

Bookkeeper 25 24.51

Financial Accountant 18 17.647

Certified Public Accountant 14 13.725

Staff Accountant 14 13.725

The results Others 31 30.392 showed that

majority of the respondents--25 out
Total 102 100
of 102 (24.51%) who are currently
working under ABPO work as Bookkeepers, Financial Accountants were accounted as 17.647% of the respondents,
while both Certified Public Accountants (CPAs) and Staff Accountants constituted 13.725% of the total
respondents. The remaining 30.392% represents other professions mentioned by the respondents such as Auditor,
Tax Accountant, Management Accountant, Senior and Junior Accountant, Accounts Executive and Finance
Supervisor.

Table 5. Frequencies for Salary Range

Salary Range: Frequency: Percentage:

P12,517- P15,909 10 9.80

P16,877- P22,190 25 24.51

P25,439- P35,097 25 24.51

P38,150- P55,799 21 20.59

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P62,449 and over 21 20.59

Total 102 100

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Table 5 shows that more than half (49.02%) of the respondents answered that they are compensated
ranging from P16,877 to P22,190 and P25,439 to P35,097; 41.18% are said to receive monthly salaries of P38,150
to P55,799 and P62,449 and more. While the remaining 9.80% or 10 of the respondents said that they receive only
P12,517 to P15,909 monthly compensation.

Table 6. Frequencies for Number of Years Working in ABPO Company

Number of Years Working: Frequency: Percentage:

0-3 years 65 63.725

4-7 years 24 23.529

7-10 years 7 6.863

11 years and above 6 5.882

Total 102 100

The researchers also sought to determine how long the respondents have been engaged in the field of
Accounting in BPO companies, this is to understand the level of commitment of the population in their chosen field.
In this case, researchers found out that 63.725% of the population have been in the field for 3 years or less; 23.529%
represents those who are engaged in the field for four (4) to seven (7) years; 6.863% were in the field for seven (7)
to ten (10) years; and 5.882% said that they have been working under ABPO company for eleven (11) years and
above already.

Determinants Influencing Accounting Professionals to Work in ABPO Companies

This section presents the Determinants Influencing Accounting Professionals to Work under an ABPO companies.
Table 7 shows the results for Salary and Benefits, Table 8 for Career Development, Table 9 for Employer
Reputation, Tables 10-12 for Determinants under Working environment namely, Organizational Setting, Time
Setting, and Job Security, respectively. Table 13 shows results for Application Discrimination, Table 14 for Better
Career Opportunities, and Table 15 shows results for Employment Rate.

Table 7. Salary and Benefits

Salary and Benefits Mean Description

1. I will be able to earn more money by working in an accounting business process outsourcing company Strongly
3.51
compared to working in the Philippines. Agree

2. I believe that working in an accounting business process outsourcing company will provide me the opportunity
3.45 Agree
to achieve a high quality of living.

3. I believe that working in an accounting business process outsourcing company has better access to benefits like
3.34 Agree
free healthcare, education opportunities, and better labor laws.

4. I receive a better amount of money by offering my services in an accounting business process outsourcing
3.23 Agree
company without being physically and mentally exhausted.

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5. Having my work done in an accounting business process company gives me access to a wide range of employee
3.26 Agree
benefits, including chances for recognition through yearly bonuses and large retirement savings contributions.

Overall 3.36 Agree

The data presented in Table 7 summarizes the factor "Salary and Benefits'' as an indicator of working for an
ABPO company as perceived by the accounting professionals, with an overall mean of (m = 3.36). This indicates
that salary and benefits are crucial considerations for accounting professionals under the ABPO. Although all
indicators had means that were relatively close, the first indicator had the highest computed mean of (m = 3.51)
which emphasizes that accounting professionals believe they will be able to earn more money by working in an
accounting business process outsourcing company. As indicated by a “strongly agree” verbal description, the
respondents believe that ABPO workers are compensated higher than the industry average for local companies in the
Philippines. Moreover, the indicators resulted in the respondents agreeing that they receive a better amount of
money without being physically and mentally exhausted (m = 3.26), and it is one of the notable considerations
potential employees have in entering the industry. Most of the respondents also agreed that working in an ABPO
provides them with an opportunity to achieve high quality of living (m = 3.45). Generally, BPO employees can get
at least P25,000 per month for entry-level jobs (Outsource Accelerator, 2022). When the researchers aimed to
identify the salary range of the respondents, it was observed that more than half (49.02%) of the respondents
answered that they are compensated ranging from P16,877 to P22,190 and P25,439 to P35,097. An expenditure
survey report by the Philippine Statistics Authority (2021), states that a family of five needs at least PHP 12,082 a
month to meet their most basic food and non-food needs. This means that for the average Filipino family, it can be
possible to live comfortably with allowances for other unexpected and intentional expenses month by month at
P25,000 given its low average salary. Thus, accounting professionals who aim to be better off financially are
influenced to work in an ABPO company. Aside from the promising basic salary, the respondents also agreed that
working in an ABPO provides them with better access to benefits like free healthcare, education, and better labor
laws (m = 3.34), including chances for recognition through yearly bonuses and large retirement savings
contributions (m = 3.26). The BPO industry in general is known for providing generous benefits for its employees
(Casimero, 2022). Employees can get access to benefits such as life insurance, premium health benefits, scholarship
programs, family day, movie treats, paid leaves, 13 th-month pay, discount on company products or services, cash
gifts and vouchers, professional development programs, and a lot more, whereas not a lot of these benefits are
available in a local company. For the better part of it, the benefits cover not only the employee but also their family
members which provides assurance to employees when it comes to wellness. Overall, salary and benefits are
important factors in employee attraction and retention (Barnett, 2022), and since an ABPO company is deemed by
the respondents to provide better access to it, then accounting professionals are more likely to target such
opportunities. Good compensation is a corporate strategy for recruitment, as a high-paying job coupled with better
access to a wide range of benefits attracts better talents. For that reason, BPO industries are growing rapidly as a
result of an increasing number of accounting professionals who are employed and also attracted to work in the
ABPO industry.

Table 8. Career Development

Career Development Mean Description

1. Working in an ABPO company will help me improve my professional network. 3.34 Agree

2. Working in an ABPO company helps me develop my character, acquire the necessary skills, and expand my
3.38 Agree
knowledge regarding my profession.

3. I think working in an ABPO company gives me the opportunity to gain accounting expertise by working with Strongly
3.50
large international clients. Agree

4. I believe that an ABPO company acknowledges the rapid changes in the accounting field and provides
3.45 Agree
employees with resources and training to thrive with the changes.

5. Working under an ABPO company exposes me to advanced workshops, seminars, training sessions and provide
more personalized learning experiences that helps me for my career growth. 3.31 Agree

Overall 3.40 Agree

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Table 8 presents five indicators under "Career Development'' as a factor that influenced accounting
professionals to work in an ABPO company. The table above shows that accounting professionals value career
development in choosing their career path, which resulted in an overall weighted mean of 3.40. Among the five
indicators, the respondents strongly agreed that working in an ABPO company allows them to gain accounting
experience by working with large international clients (m = 3.50). The results showed that a large portion of the
respondents (24.51%) who are currently employed in an ABPO work as Bookkeepers, while 30.392% represented
other various professions. A career in an ABPO allows the employee to work under multinational companies and
have the opportunity to shift from tax consultancy to bookkeeping, from being a credit specialist to a general
accounting specialist, and a lot more specializations, all under one roof (FilWeb Asia, 2022). This means that
accounting professionals can gain new skills and experience as they are exposed to various cultures, work ethics,
business models, and accounting industry practices even when working for the same firm. Elaborately, the
respondents agreed that working in an ABPO will help them improve their professional networks (m = 3.34) and at
the same time develop their character and expand their knowledge regarding their profession (m = 3.38) by working
with people from all across the world. Since most of the firms are multinational ABPO companies, the employees
also enjoy the chance of meeting, learning, and working with people in a global setting which not only expands their
knowledge in their profession but also further broadens their professional network. Moreover, most of the
respondents further agreed that ABPO companies acknowledge the rapid changes in the accounting field and
provide employees with resources to thrive (m = 3.45) such as exposing them to advanced workshops, seminars, and
training sessions for career growth (m = 3.31). Business Process Outsourcing companies have generally become
aware that providing long-term career growth opportunities to their employees can counter attrition. Consequently,
Casimero (2022) stated that careers in the BPO sector enable workers to advance their careers because initiatives for
upskilling BPO employees are accessible. As part of the corporate practice in the BPO industry, acquiring extra
skills involves a combination of training, certification, and internal job rotation. Therefore, it is notable that
accounting professionals are more likely to work in an ABPO company that actively encourages and supports
employees to participate in training, certification programs, and new job roles that would further career growth. In
the end, this makes it possible for accounting professionals to acquire new skills that they may apply to both their
line of work and other tasks that can be outsourced. Overall, Marcelo (2018) emphasized that BPO has provided
Filipino professionals with the chance to be exposed to a global working environment. As seen in the rise in number
of young accountants working in this sector, given that 50% or half of the respondents are aged 21-25 years old,
ABPO can provide the right venue for young accounting professionals who prefer the challenge of a global work
front.

Table 9. Employer Reputation

Employer Reputation Mean Description

1. I think an ABPO company is a prestigious place to work in. 3.17 Agree

2. I believe that ABPO companies are trustworthy. 3.26 Agree

3. ABPO companies treat their employees well and protect their rights. 3.24 Agree

4. I believe that working in an ABPO company gives off a good impression to Filipino employers if ever I decide
3.22 Agree
to apply in a company other than an ABPO.

5. The ABPO company that I am working with has a strong engagement among employees, shows transparency
3.36 Agree
and knows its goal and purpose.

Overall 3.25 Agree

Table 4 presents five indicators under “Employer Reputation” as a factor that influenced accounting
professionals to work in ABPO companies. The table above shows that outsourced accounting professionals value
the reputation of the companies where they will work, hence, resulting in an overall mean of (m = 3.25). According
to Thompson (2022), one of the deciding factors considered when applying for a job is the hiring company's
reputation. A good employer reputation helps the organization attract qualified candidates who stay longer and make
more long-term contributions. It is also considered a key growth and a success driver for any companies. The results
showed that a large portion of respondents (36.274) have been in the field for more than three (3) years, which
means ABPO companies have good reputation and provides job satisfaction since accounting professionals tend to
stay in the long run. As seen above, although all indicators had relatively close mean, the last indicator has the
highest mean (m = 3.36) which emphasizes that accounting professionals agreed that it is important for an ABPO

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Company to have strong engagement among employees, shows transparency and knows its goals and purpose. Since
a company which shows responsibility and care towards employee are likely to succeed, work efficiently and
communicate well. Accounting professionals also agreed that it is important to work with a reputable and
trustworthy ABPO with a proven track record of success (m = 3.26). Moreover, nothing is risk-free but working
with a BPO company is safe since they keep and protect their employees’ rights (m = 3.24). Results showed that
employees are safeguarded by workplace rights against potentially harmful situations like unsafe working conditions
or discrimination. Treating workers with deference and justice is critical because it establishes an organization's
reputation for lightness and neutrality, which is scrutinized by individuals from both inside and outside the
organization and is an important factor in retaining and attracting alluring employees. Accounting professionals also
agreed that working in an ABPO gives off a good impression if ever they decide to apply in a company other than an
ABPO (m = 3.22). Generally, the BPO industry plays a vital role when it comes to the emerging economy of the
Philippines and contributes over 11% to the GDP. The industry is the single largest sector which employs over 1.2
million people across the 700 outsourcing companies. Furthermore, accounting professionals also agreed that it is
important to work with a reputable and trustworthy ABPO, with a proven track record of success (m = 3.26), and
they also agreed that working in an ABPO company is a prestigious place to work in (m = 3.17). Philippines one of
the top outsourcing destinations across the globe. With its proficiency in the workforce, cultural compatibility and
even its affordability it is no surprise that foreign companies choose to partner companies from the country. Overall ,
“Employer Reputation” is something that the organization must successfully address since a favourable reputation
will impact employees and inspire them to fulfill the goal of the business.

Table 10. Working Environment

Organizational Setting Mean Description

1. I am comfortable working for a foreign boss who is considerate and fair. 3.29 Agree

2. I prefer foreign cultures because they add up to my experience in dealing with different clients. 3.23 Agree

3. I believe that the amount of work in an ABPO company is fairly distributed among all employees. 3.09 Agree

4. The foreign culture encourages open and honest communication and enables employees to approach the firm with
3.28 Agree
suggestions and criticisms.

5. An ABPO company inspires me to deliver well because there is a collaborative working environment among
3.33 Agree
employees.

Overall 3.24 Agree

Table 10 “Working environment - Organizational Setting” garnered an overall mean of (m = 3.24) with an
“Agree” description. This implies that organizational setting as part of the working environment is vital for
accounting professionals under an ABPO. As aforementioned by Kampini (2018), a good organizational setting is
valuable for employees to feel satisfied with their job. Additionally, an article by Indeed Editorial Team (2020),
entails that an organizational setting in a workplace encourages and inspires employees to be more connected in
their work functions and collaborations with others. Therefore, accounting professionals are attracted to work under
an ABPO as it provides an avenue for a positive working environment through constructive organizational setting.
Accounting professionals agreed that they are comfortable working with a foreign boss as long as it is considerate
and fair (m = 3.29). This means that one of the things that an employee seeks when it comes to working is an
employer who values their employees because a good boss affects the performance of the employees. If an
employee is treated good and fair, there is a higher chance of good outputs and employees may do the job willingly.
Moreover, as working in ABPO is more diversified, outsourced accounting professionals working in the industry
prefer adapting foreign cultures since it greatly increase their work experience (m = 3.23). Employees are exposed
to different cultures since they are offering their services to foreigners, variety of perspectives, as well as a wide
range of personal and professional experience, can provide new perspectives that inspire colleagues to see the
workplace and the world in new ways. Furthermore, it is believed by outsourced accounting professionals that the
amount of work in an ABPO company is fairly distributed among the employees (m = 3.09). Since ABPO requires
multiple works and tasks assigning it to employees correctly plays a vital role in the relationship between the
employee and company and its success. The respondents also agreed that open and honest communication is indeed

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important (m = 3.28). Since it results to a mutual understanding and respect when it comes to different views and
opinions. It also gives the impression authenticity; integrity and it is an essential foundation for a proper
communication which is significant both for the employee and company as it requires a collaborative working
environment for the company to function properly (m = 3.33) and it improves the way the company works. It also
leads to more innovation, increase success, and improve communication. Results of this study showed that a large
portion of respondents (36.274) have been in the field for more than three (3) years, attesting that ABPO companies
provide work satisfaction and positive working environment to its employees.

Table 11. Time Setting

Time Setting Description
Mean

3.26 Agree
1. I think working at an ABPO company will help me achieve work-life balance.

2. Overtime workers are justly and properly compensated. 3.20 Agree

3. I believe that working for an ABPO company will give me flexible working parameters and allow me to have 3.28 Agree
other jobs.

3.11 Agree
4. Working in the ABPO company is more flexible compared to other industries.

5. Working virtually for an ABPO company allows me to have time for my family while financially providing for Strongly
3.54
them. Agree

Overall 3.28 Agree

Table 11 presents five indicators under "Time Setting'' as a factor that influenced accounting professionals
to work in an ABPO company. Based on the results, accounting professionals agreed that ABPO companies will
help them achieve work-life balance (m=3.26). This can be attributed to the fact that BPO companies often operate
on a graveyard shift, allowing its employees to have time for other activities during the day. Respondents also
agreed that overtime workers are justly and properly compensated (m=3.20). This statement gives the impression
that industries other than the BPO industry, there are circumstances that overtime pays are sometimes unpaid and
uncompensated. According to the data gathered relating to the salary range of the respondents, results showed that
50% of the respondents answered that they have salaries ranging from P16,877 to P35,097. This means that aside
from their salaries, they are also fairly compensated for their overtime duties which can be a contributing factor in
the decision of the accounting professionals to stay longer in the industry where it is also reflected on the results that
almost half (47) of the respondents have been in the industry for four (4) years and more. Professionals also agreed
that working for an ABPO company will give them flexible working parameters and allow them to have other jobs
and that working in ABPO companies is more flexible compared to other industries (3.11). Since most BPO
companies operate on a graveyard shift, this will allow them to use their time during the day to rest or do other jobs.
In this case, (m=3.28) said that they take this opportunity to do other jobs during the time that they are not in the
office. Lastly, accounting professionals strongly agreed that working in ABPO companies allows them to have time
for their families while financially providing for them (m=3.54). Having the chance to spend quality time with loved
once while being able to provide their needs can be a main contributing factor for accounting professionals to
choose to provide their services in the ABPO industry. This is a good opportunity for professionals, and this can also
be a contributing factor why almost half of the respondents have been in the service for four (4) years or more. It
means that accounting professionals prefer their time setting in the ABPO company which may be the reason of
them staying longer in the company. In relation to the results gathered relating to the age bracket of the respondents,
all of them are considered adults and may have other responsibilities outside working hours, may it be at home,
school, or even on their other job. So, having the opportunity to have spare time outside work is a big contributing
factor for accounting professionals to provide their services in ABPO companies.

Table 12. Job Security

Job Security Mean Description

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1. I believe that working for an ABPO company is a stable job with no layoffs and the assurance that I will be able 2.90 Agree
to keep my job.

2. I am confident that my employer will not replace me with another worker who is eager to do my job for reduced 3.04 Agree
remuneration.

3. I believe that even if the ABPO company faced an economic problem, my employment would not be the first to 3.14 Agree
go.

4. Working at an ABPO company gives me the assurance of having a long-term job. 3.08 Agree

5. Working under an ABPO company provides a better chance of regularization. 3.24 Agree

Overall 3.08 Agree

Table 12 “working environment – job security” acknowledged an “agree” verbal description and a general
mean of (m = 3.08). This result proposes that for accounting professionals attached to ABPO, job security is a
critical aspect to achieve a positive working environment. Particularly, the respondents expressed agreement to the
statements that working in an ABPO provides them with a stable job with no layoffs (m = 2.10), with a better
chance of regularization (m = 3.24), and an assurance of having a long-term job (m = 3.08). In the BPO sector
where competition is fierce, the need for retaining top talent is even greater, making the employees feel the need to
also step up their games in hope of job stability. Based on Magellan Solutions’ (2019) Statistics on the Philippine
BPO Industry, one of the main issues BPO companies face is employee attrition as employers are struggling to find
and keep talent for both entry-level and highly skilled positions. In fact, the employee attrition rate reached up to
33% in 2019. However, the rate decreased to 24% the following year and is expected to even decline as the industry
further expands. A case in point is the survey conducted by a global professional services firm, Towers Watson
(2015), which revealed that the drop in the attrition rate in the Philippine BPO sector reflected that fewer employees
are reportedly quitting their job due to improved conditions. BPO companies have become aware of the importance
of providing long-term career growth opportunities to counter attrition and are now adopting better strategies in
talent acquisition and retention. When the researchers sought to understand the level of commitment of the
population in their chosen field, it resulted in 36.275% of the respondents answering that they have been employed
in an ABPO company for more than four years already. Taking into account job security in the area of stability,
building a long-term accounting career in an ABPO generally entails one to spend a minimum of four to five years
in order to gain in-depth knowledge of functions and its day-to-day operations (Marcelo, 2018). Moreso, ABPOs
today are more oriented toward promoting people under the same roof, ensuring faster career growth and better
stability for employees who stay, as opposed to those who frequently move. With this, taking a career out of an
ABPO can be an option for accounting professionals who are pursuing greater chances of job stability in the
workforce. Furthermore, the respondents agreed that working in an ABPO company gives them a sense of
confidence that their employer will not replace them with another for reduced remuneration (m = 3.04) and that
even when faced with an economic problem, their employment will not be the first to go (m = 3.14). With the
ravaging COVID-19 pandemic, the operations of a lot of companies worldwide were heavily affected, undoubtedly
causing disruptions that have affected the Philippine BPO Industry as well. However, a lot of BPO companies have
been able to use this period of uncertainty as a chance to review and rethink their businesses, making them resilient
and future-proof. According to the IT and Business Process Association of the Philippines (2022), the sector had
earnings of $29.49 billion in 2021, posing a 10.6% increase from the previous year. In terms of employee retention,
the industry ended 2021 with 1.44 million overall full-time employees overall and recorded a growth of 9.1 percent
compared to the previous year’s figures, which is a good indicator that the industry is beyond recovering from the
impact of the pandemic. The industry has been a crucial tool in preserving the jobs of millions of Filipinos, more
importantly, the accounting professionals who were given the security of work even in the midst of an unstable
economy. Taken as a whole, job security enhances employee engagement when they are less worried about abrupt
employment. Miles (2022) also testified that when workers feel a sense of security in their jobs, they feel valued
which instills continuous work engagement and motivates them to stay in that organization’s working environment.

Table 13. Application Discrimination

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Mean Description

1. I believe that ABPO companies have no form of racial discrimination, and everyone is qualified to be accepted. 3.26 Agree

2. I believe that the ABPO company has no form of sexual orientation discrimination, sexual inclination has no
3.29 Agree
bearing on the job.

3. I believe that ABPO companies have no room for harassment, embarrassment, and humiliation. 3.17 Agree

4. I believe that ABPO companies accept employees regardless of age, as long as they are capable of doing the job. Strongly
3.52
Agree

5. I believe that ABPO companies hire people regardless of whether they are board certified or not (CPA or non-
3.47 Agree
CPA) as long as they are qualified for the position.

Overall 3.34 Agree

Table 13 describes the determinant “Application Discrimination” influencing accounting professionals to

work in an ABPO company. Among the indicators included, the measure that earned the highest mean score was
related to age wherein accounting BPO companies accepts employees regardless of their age as long as they are
capable of doing their job (m = 3.52). This was evident when the researchers sought to discern the age of the
respondents, half of the population working under ABPO companies were 21 to 25 years old which shows that age
is not a concern in the BPO sector. Regardless of the age bracket, employers apparently evaluate employees based
on their capability. A verbal description of “Agree” applies to all other indicators, which have a close mean ranging
from (m = 3.17) to (m = 3.47). Based on the findings, the accounting professionals considered ABPO as a sector that
has no form of racial discrimination which makes everyone qualified and accepted (m = 26). Preference built on
race, color, or nationality is no longer relevant in the BPO sector as it gradually understands the value of hiring
diverse workers as they contribute to a company's ability to grow. The respondents also agreed that ABPO
companies have no form of sexual orientation discrimination thus, sexual inclination has no bearing on the job (m =
3.29). Sourcefit (2015), stated that women make up more than half of the world's population, but they are still
underrepresented in the workforce and other industries, as employers probably prefer men to participate in
employment. Nonetheless, the BPO industry prompts sexual preferences to have no impact on employment which is
visible when the researchers determine the gender of the respondents wherein female respondents dominated with
56.863%. For accounting professionals, ABPO has no room for harassment, embarrassment, and humiliation (m =
17), the ABPO sector continues to grow as it condemns decreasing employees’ morale and unsatisfactory working
conditions hence creating a productive and safe working environment. Moreover, it was agreed by the respondents
that ABPO company hires people regardless of whether they are board certified or not if they are qualified for the
position (m = 3.47). This gives a notion that ABPO companies do not exclusively hire professionals solely based on
their academic track records such as board exams and the like.

This table suggests that accounting professionals working under ABPO company agree that there is no
“Application Discrimination” in the industry with an overall mean of (m = 3.34). Accounting professionals find the
BPO sector a career path that values credentials and skills irrespective of profiles. The BPO is known as one of the
growing industries for distinct reasons, but it stands out for being an equal-opportunity employer. No matter the
applicant’s age, gender, and the school attended or even undergraduate if the applicant meets the qualifications to
work for BPO companies, which means they are qualified and eligible to work. Filipinos would rather apply to and
work for ABPO companies because some companies in the Philippines have various requirements, which usually
leads job seekers to prefer companies that do not depend on physical attributes, profiles, and connections. According
to Ellsperman (2022), it is common to see people aged 18-60+ working in the BPO industry. Hence, BPO
companies are primarily concerned with an individual's knowledge and efficiency.

Table 14. Better Career Opportunities

Mean Description

1. Working at an ABPO company allows me to collaborate with locals and other foreign individuals. 3.48 Agree

2. Working at an ABPO company gives me access to more development and training opportunities. 3.35 Agree

3. Working at an ABPO company allows me to develop a global and open mindset and cultivate a diverse perspective
3.46 Agree
of the world.

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4. Working at an ABPO company allows me to learn more about different cultures and adapt new skill sets. Strongly
3.51
Agree

5. Working under an ABPO company molded me to become globally ready and competitive for future job
3.44 Agree
opportunities.

Overall 3.45 Agree

Table 14 shows the determinant “Better Career Opportunities'’ influencing accounting professionals to
work in an ABPO company. With the established results, only the fourth (4th) indicator gained a verbal description
of “Strongly Agree” along a mean of (m = 3.51) which states that, ABPO company allows accounting professionals
to learn more about diverse cultures and adapt new skill sets. The BPO industry offers cross-cultural collaboration,
which aids professionals in developing their abilities and acquiring new proficiencies which also contributes to the
performance of their company. Time Doctor (2022) revealed that BPO offers the chance for further distinct skills
and specializations, which benefits the company in reverse by making it simple to hire a specialized candidate who
is ideal for the job. The other four indicators obtained a verbal description of “Agree”. Consequently, the
respondents considered the ABPO sector to collaborate with locals and other foreign individuals (m = 3.48).
Accounting professionals are given the opportunity to interact and work with people from other countries, allowing
them to expand their experience and professional network, increase flexibility and learn international knowledge
through these individuals. Aside from that, the respondents also agreed that ABPO companies had given them
access to more development and training opportunities (m = 3.35). Employees value career investments to ensure
growth and learning, and ABPO established training programs and seminars to assure that their employees are
restructured up to date with industry developments, aiding one another. Conforming to an article by Outsource
Accelerator (2022), BPO companies support employees by providing upskilling and reskilling programs which
enable accounting professionals to obtain skills and other functions that can be outsourced. Accordingly, accounting
professionals indicate that working at an ABPO company allows them to develop a global and open mindset and
cultivate a diverse perspective of the world (m = 3.46). The BPO works in a sector that nurtures different individuals
which enables Filipino professionals to work in a global setting that leverages intercultural experiences through their
bosses and clients. In addition, the respondents considered ABPO as a company that molds professionals to become
globally ready and competitive for future job opportunities (m = 3.44). With accessible training programs,
professionals access skills not just for their initial job but other functions that can be outsourced. BPO provides a
wide range of services and processes different tasks which means that accounting professionals can work towards
career development and be ready for the challenge of a global work front.
The data presented in Table 14 summarizes that outsourced accounting professionals consider that there are
“better career opportunities” in ABPO companies, hence, a general description of “Agree” and an overall mean of
3.45. The BPO sector grows rapidly not only because of the high salaries offered but also because of the several
ways in which employees can develop their global capabilities and foster their professional growth. As stated by
Verma (2022), there are many opportunities to pursue a career in the BPO industry. One can progress from one
position to the next by successfully delivering BPO services to a customer in an efficient manner to meet their needs
and provide a set of profits to the organization and clients.

Table 15. Employment Rate

Mean Description

1. There is a higher chance to get hired at an ABPO company because they have higher job demand. 3.37 Agree

2. I chose to work for an ABPO company because the demand and rate of employment for outsourced services are
3.33 Agree
quite high for these companies.

3. It is easier to apply for or fulfil the job qualifications of ABPO companies. 3.07 Agree

4. The ABPO companies are seeking more workers to fill the job offerings. 3.31 Agree

5. The ABPO does notmanpower resources and makes its population an asset for the economy. 3.36 Agree

Overall 3.29 Agree

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Table 15 shows how outsourced accounting professionals perceived the “Employment Rate” in Accounting
BPO companies. Based on the findings, the indicator noted with the highest weighted mean was related to the higher
chance of getting hired by accounting professionals at an ABPO company because they have higher job demands
(3.37). It means that the BPO sector, as it rapidly growing industry it is in need of professionals with skills and
offering professional-level services that meet the client needs and standards. In addition, since this industry does not
waste manpower resources and makes their population an asset for the economy (3.36) hence, they choose to work
for an accounting BPO company because the demand and rate of employment for outsourced services are quite high
for these companies (3.33). As Rodela claimed, BPO companies offer multiple employment opportunities and there
is no doubt that the Philippine BPO industry has opened multiple job opportunities, massively filling the gap
between the number of job seekers and post vacancies. As a result, according to the IT Business Process Association
of the Philippines, the industry added around 120,000 full-time employees in the previous year, ending the year
2021 with 1.44 million full-time employees and recording 9.1 percent compared to 2020. Moreover, the majority of
the respondents also agreed that ABPO companies are seeking more workers to fill the job offerings (3.31). After
all, through globalization, the demand for BPO services has been boosted because of the decreasing trade barriers of
each country. Therefore, it prompted the foreign organization to seek vendors from other places in order for them to
reduce operating costs while preserving the excellence of their services and BPO firms became their best option for
it (Rodela 2020). Hence, the industry employs more to meet this increasing demand of foreign companies. In
addition, accounting professionals also perceive that in ABPO companies it is easier to apply for or fulfill the job
qualifications. Accordingly, as per the result of the demographic profile above, in which accounting professionals
with the age ranging from 21 to 25 with a working experience of 0 to 3 years has the most number of respondents
who are engaged in the field of accounting in BPO companies. Since these people are considered young
professionals who seek a job that does not have strict job qualifications demanding them to have years of
experience, they find the BPO sector opened up vast career opportunities for them as it was truly the optimum
setting for accounting professionals to acquire the requisite abilities and increase their knowledge of the field.
Overall, the “Employment Rate'' earned a weighted mean of 3.29, and based on these statistics, accounting
professionals working in ABPO companies agree there is a high employment rate in the industry. As attested by
Shira, BPO in the Philippines is emerging as a key developing industry, owing primarily to the country's low cost of
living and a workforce that is primarily composed of Filipinos. The majority of international research and data firms
rank the Philippines as the top outsourcing destination.
The tallied results below consequently show the summarized context of the determinants that led accounting
professionals to choose the field of accounting in the BPO industry. Among the seven (7) factors which are Salary
and Benefits, Career Development, Employer Reputation, Working Environment, Application Discrimination,
Better Career Opportunities, and Employment Rate, Better Career Opportunities got the highest overall mean of
3.45 which corresponds to a verbal description “Agree”. Career Development, Salary and Benefits, Application
Discrimination, Employment Rate, Employer Reputation, and Working Environment are listed in order with a
uniform verbal description of “Agree” and an overall mean of 3.40, 3.36, 3.34, 3.29, 3.25, and 3.20 respectively.
Generally, the researchers concluded that “Better Career Opportunities” is the leading determinant that influenced
accounting professionals to work under ABPO companies. This indicates that accounting professionals distinguish
the ABPO sector as a venue that provides a high opportunity for a better career with respect to dealing with and
learning global trade. As the BPO sector continues to grow and expand its prospects, professionals are given ample
opportunities to discover careers in the industry.

Table 16. Summary of Results for Determinants Influencing

Accounting Professionals to Work under an ABPO
Overall Mean Overall Description

Salary and Benefits 3.36 Agree

Career Development 3.40 Agree

Employer Reputation 3.25 Agree

Working Environment 3.2 Agree

Application Discrimination 3.34 Agree

Better Career Opportunities 3.45 Agree

Employment Rate 3.29 Agree

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Overall 3.30 Agree

4. Conclusion 

It is concluded that among the given determinants, the majority of the respondents develop their career by
working under Accounting Business Process Outsourcing companies. As they are able to gain accounting expertise
by working with large international clients which gives them an opportunity to work and expose themselves to the
global working environment. Furthermore, respondents also identify salary and benefits as a crucial consideration
because they are able to earn more money working in ABPO company. 
In addition, according to the respondents, the ABPO company has a respectable reputation as an employer
due to its strong engagement among employees, transparency, and knowing its goal and purpose that is one of the
deciding factors considered when applying  for a job, and does helps the organization attract qualified candidates
who stay longer and make more long-term contributions. Moreover, respondents are more likely to remain in the
company if the workplace provides them with a setting that inspires them to perform well, enables them to work
virtually while still providing for their families, and offers a better chance of regularization. 
If the employment rate is to be considered, the respondents agree that there is a higher chance of getting a
job in the BPO industry as it can cater to a larger population to fill the job offerings. Furthermore, accounting
professionals believe that application discrimination in the ABPO industry is unlikely to happen as it is likely to
highlight the skills of the employees rather than their sexual orientation, physical appearance, and age, and along
with a chance   for a better career opportunity as it gives them the opportunity to showcase their skills and therefore
gives them a higher chance for promotion.  

Recommendations

  In terms of the underlying determinants influencing accounting professionals to work under Accounting
Business Process Outsourcing (ABPO) companies, the following recommendations may be considered. First, ABPO
administrators may consider reviewing the salary and benefits packages they provide to their employees to promote
higher employee recruitment and lower employee turnover, as salary and benefits are significant factors in both
employee attraction and retention. Second, ABPO administrators may continuously develop proactive strategies,
including offering opportunities for career development and growth including initiatives for retraining and
upskilling BPO employees. Since it was observed that for accounting professionals working for ABPO companies,
career development is a crucial consideration. Third, ABPO administrators may consider assessing their employee
engagement, company core values, and overall management since the paper revealed that employer reputation and
the company's organizational setting are among the deciding factors considered by the professionals. Lastly, ABPO
administrators may consider offering work-from-home arrangements to their employees since time management is
also a vital factor for them, and the majority of the respondents have also agreed that working virtually will allow
them to have time for their families and other personal matters. They may offer a flexible work arrangement where
employees split their time between the office and a remote location, such as their home or another workspace.
A study of the factors influencing accounting professionals to work in ABPO and their impact on employee
performance will be beneficial to ABPO administrators' assessment. Similar studies can also be conducted in other
regions of the Philippines, and the results can be utilized for comparison to broaden and deepen the overall
understanding and knowledge in this area of the Philippines' BPO industry.

ACKNOWLEDGEMENT
The researchers would like to express their sincerest gratitude to everyone who have inspired, motivated,
and extended their personal guidance, time, effort, and assistance for the completion of this paper.

The research paper cannot be accomplished without the collaboration, effort, and commitment of the
members, Gerwin Lloyd, Deborah, Pamela, Ana Joy, Brielle Kyrie, Alyssa Ashley, Aira Nill, Kimberly Diane,
Karmela. Rona Mae, and Kathline.

To Mr. Derick S. Figueroa, our research adviser, mentor, and consultant who patiently guided us
throughout this research journey and for imparting his knowledge and expertise for the completion of this paper.

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To Mr. Chris Mark Catalan, whose statistical expertise was invaluable during the analysis and
interpretation of the data that has been gathered.

To Mrs. Deborah Jane S. Oyando, for her extremely helpful effort of reviewing and approving the
reliability test of the sample instrument used by the researchers.

To Ms. Danica Shaine S. Rirao, Ms. Alma T. Budomo, and Ms. Donna S. Ferrer, for sharing their
knowledge and time during the validity testing to test and measure the accuracy of the sample instrument used by
the researchers.

To the respondents, for spending their precious time and effort in participating and answering the
questionnaire for the success of this study.

To the researchers’ parents and families, for their emotional and financial support, and for guiding and
motivating them to keep on going.

And most importantly, to our Almighty God, for His guidance and blessing throughout this research
journey, for giving us strength to face each day with joy and hope to continue and accomplish this research paper.

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BIOGRAPHIES AND CONTRIBUTIONS OF AUTHORS

Gerwin Lloyd V. Pagdilao. A fourth year (4th) student at Tarlac State University taking
Bachelor of Science in Accounting Information System. He is the Executive Assistant
for Finance of TSU's Junior Philippine Institute of Accountants. He recently concluded
his on-the-job training in BHF Bank Mangatarem [Link] contributions in this
research include giving instructions and dividing the tasks for each member. In the
paper he collaborated in formulating the methods and materials and also gathered
respondents for the survey questionnaire.

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 RESEARCH ID: XXX-YY-NNN

Deborah Adi. A fourth (4th) year Accounting Information System student at Tarlac
State University. She just finished her internship at Securities and Exchange
Commission – Tarlac Extension Office and received an excellent remark. She is a
student-journalist and earned a gold medal in news writing (2018). She is interested in
offshoring, and customer support. The first version of the research paper’s
introduction, RRL, the data gathering as well as the results and discussion relating to
SOP 3 were her contribution to the paper. Lastly, she is also responsible for
communicating with one of the professionals who validated the questionnaire of this
study.

Pamela Cayabyab. A fourth (4th) year student at Tarlac State University with a degree
of Bachelor of Science in Accounting Information System. She has recently completed
her internship at LGU Mabalacat – office of the City Accountant, which covers
Financial Management and Bookkeeping Services and is mainly responsible for Post
Auditing. She recently seek job at a BPO company which made her interested in
pursuing this study. Her contributions to the accomplishment of this study include the
objectives, RRL, participating in the completion of the sample intrument, and lastly,
editing and finalizing the research paper.

Ana Joy De Guzman. A Tarlac State University accounting student. She began her
accounting career by pursuing a Bachelor of Science in Accounting Information
Technology, and she now aspires to master the complexities of the accounting
profession while delving into the technology that helps businesses run, as well as to
have a solid understanding of its organizational needs and system structures. She
contributed to the objectives of the study, RRL, data gathering and the conclusion and
recommendation.

Brielle Kyrie Garcia. A college student pursuing a degree in Accounting Information

Systems at Tarlac State University and a current member of the Junior Philippine
Institute of Accountants (JPIA). In relation to the article's subject, she aspires to be a
part of the ABPO sector and wants to unravel the reasons why many of her
acquaintances are in this field. Her contributions include formulation of the
background of the study/Introduction, contribution in the formulation of SOP, Review
of Related Literature and Studies, participants and data gathering, sample instrument,
results and discussion.

Alyssa Ashley Jose. A 4th year enthusiastic and passionate student pursuing a BS in
Accounting Information Systems at Tarlac State University. She graduated from
Senior High School with High Honors and Junior High School with Honors at
Camiling Catholic School, Inc. She is also a member of the Junior Philippine Institute
of Accountants. In connection to the author’s course, she was fascinated by the idea of
why accounting professionals work under an ABPO. She contributed to the RRL of
this study, as well as the SOP, participants and data collection, sample instrument,
created the google forms to gather the necessary data from the respondents, and lastly,
finalized the results and discussion of the paper.

Form No.: TSU-URO-SF-69 Revision No.: 00 Effectivity Date: September 01, 2021 Page: 18 of 19
 RESEARCH ID: XXX-YY-NNN

Aira Nill L. Maniego. A fourth (4th) year student of Tarlac State University pursuing
Bachelor of Science in Accounting Information Systems. She finished Senior High
School and Junior High School at Capas National High School with Honors. She has
accomplished her on-the-job training at Local Government Unit of Mabalacat, Office
of the City Accountant, under the section Post-Auditing—Financial Management and
Bookkeeping Services. Her contributions to this study include formulating the sample
instrument, contributing to the Review of Related Literature and studies and editing
and finalizing the paper.

Kimberly Diane B. Ragojos, a fourth-year student at Tarlac State University taking

Bachelor of Science in Accounting Information System. She has been a member of the
National Federation of Junior Philippine Institute of Accountants for the past four
years. She has recently concluded her on-the-job training or internship in the Local
Government Unit of Urbiztondo, Pangasinan. Her contributions in this paper include
collaboration in formulating the research topic, review of related literature and studies,
determination of the statistical treament for data analysis, and gathering of responses
for the survey questionnaire administered through Google Forms.

Karmela R. Santos. A bona fide student at Tarlac State University and currently
graduating with a degree of Bachelor of Science in Accounting information System.
She was a former BPO employee and is interested in studying the perceptions of her
previous colleagues about the BPO industry, especially in the field of accounting. She
is also fascinated with the idea of going back to the industry. She constructed the title
of this study and participated with the formulation of the background of the
study/Introduction, contribution in the formulation of SOP, Review of Related
Literature and Studies, participants and data gathering, sample instrument, results and
discussion, and is responsible for having the sample instrument reviewed and approved
by a statistician.

Rona Mae A. Saura, a fourth-year student at Tarlac State University taking Bachelor
of Science in Accounting Information System. Since her freshman year, she has been a
member of National Federation of Junior Philippine Institute of Accountants. She is
currently one of the Core Leaders of Campus Movers for Christ-TSU Chapter, an
affiliated school organization that commits to promote a holistic development of
students by developing a Christ-like leadership. She recently obtained her Civil
Service Eligibility (Professional Level) last August 2022. Her contributions in this
paper include collaboration in formulating research topic, review of related literature
and studies, sample instrument, gathering of data, and writing of abstract.

Kathline A. Transfiguracion. A fourth-year student at Tarlac State University taking

up a Bachelor of Science in Accounting Information System. She completed her Junior
High School at Malacampa National High School and finished her Senior High School
at Philippine Women’s University CDCEC Tarlac. Her desire to learn to navigate the
challenges of the accounting profession while also comprehending the driving forces
behind the dedication of accounting professionals to the ABPO firm is the reason that
made her interested in pursuing this study. She contributed to the review of related
literature and studies, research instruments, data gathering procedure, gathering the
data, and writing the conclusion and recommendation.

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