EMPLOYER’S FEEDBACK ON THE JOB PERFORMANCE OF BS

ACCOUNTANCY GRADUATES OF BATANGAS STATE

UNIVERSITY FROM ACADEMIC YEAR 2018-2022
Zena Bituin Gardocea; Marcelino Jose Larozab; Sherwin Legartec; and Christine Marie Ramirezd
College of Accountancy, Business, Economics, and International Hospitality Management
Rizal Avenue, Extension, Batangas, 4200 Batangas
zenabituin.gardoce@g.batstate-u.edu.ph; marcelinojose.laroza@g.batstate-u.edu.ph;
sherwin.legarte@g.batstate-u.edu.ph; christinemarie.ramirez@g.batstate-u.edu.ph

ABSTRACT

An educational institution takes pride not only in the number of graduates it produces annually
but also in the competence and satisfactory performance these degree holders provide their employers.
Thus, feedback from employers is valued as input by academic institutions, which the latter can use as
a guide in tailoring its learning objectives accordingly. For this reason, the present study aimed to
determine the employer's feedback on the job performance of BS Accountancy graduates of Batangas
State University from the academic year 2018-2022. The study's findings revealed that majority of
respondents are female, primarily ages 41-50, and most are married. It was also disclosed that most
employers hold positions besides a senior accountant, chief auditor, assurance senior, and manager. In
addition, the graduates' job performance in terms of knowledge, skills, and values was assessed by
their employers to be satisfactory. Finally, the assessment of employers of graduates' job performance
in terms of knowledge, skills, and values were the same when grouped according to their civil status
and position in the company. The same is for the findings for the age and sex of the employers, except
in terms of knowledge and professional ethics when grouped according to their age and knowledge
when grouped according to their sex.

Keywords: Employer’s Feedback, Job Performance, knowledge, skills, value

1. INTRODUCTION increase their morale and self-awareness and

An educational institution takes pride not only in the
number of graduates it produces annually but, in the
competence, and satisfactory performance these degree
holders provide their employers. However, the
expectations and the level of performance considered
enough for employees are not for the educational
institutions to determine and set. The degree to which
an employee’s job performance will be deemed
sufficient and can meet his employer’s standards is up
to the latter.
Employees are one of an organization's assets that
executes significant company activities.
Correspondingly, employers desire a quality workforce
that performs according to the organization's goal. In
order to ensure that employees conform to their duties
and responsibilities, employers are the ones who
evaluate and assess their job performance. Most
commonly, how well an employee does his job is
measured against metrics developed by the
management based on the expectations placed upon
the former. Despite organizations being firm in
optimizing their resources (i.e., human resources), it is
not news that these standards are sometimes not met.
Thus, in addition to setting measures of job
performance, feedback is constructively given to the
employees to
encourage personal development (Collier, 2019).
Apart from these, Kettner (2017) reasoned
that giving and receiving performance feedback
increases motivation, enhances performance,
elevates engagement, and is a tool for career
development. As much as this helps the
organization provide optimal service to its
employees, being knowledgeable about positive or
negative feedback can benefit the educational
institutions from which these employees
graduated. The need of employers from
individuals they employ in terms of service and
performance is dynamic and parallel to other
external changes, which call for continuous
innovation and improvement of their operations.
Accordingly, educational institutions, because of
their goal to hone the skills and competencies of
to-be graduates, align their curriculum with rules
and guidelines promulgated by the Commission on
Higher Education to keep up with such dynamism.
More specifically, the revised policies and
standards for Bachelor of Science in Accountancy,
as amended by CHED through its Memorandum
Order No. 03 series of 2007, sets out the core
competency standards for professional accountants
that educational institutions, as well as employers,
 may use to assess a BSA graduate’s performance. survey on the BSA graduates to identify who are
It is just as vital that these institutions be informed employed and unemployed.
of the feedback their After the survey questionnaire was made, it was
graduates receive to enlighten the same in areas sent to the research panel, expert, and statistician for
that need improvement, change, or maintenance. validation. Upon approval, the researchers
conducted a dry-run survey on the employers of
BS Management Accounting graduates of
2. OBJECTIVES Batangas State University to know if the
This study aimed to determine the employer’s questionnaire was reliable. With the help of
feedback on the job performance of BS Accountancy acquaintances from BSMA graduates, the
graduates of Batangas State University from the researchers were able to distribute the survey
academic year 2018-2022. Specifically, this study questionnaire to thirty (30) respondents.
sought to know profile of the employers of the The responses of the respondents regarding
graduates in terms age, sex, civil status, and position in their feedback on the job performance of BS
the company; identify the assessment of the Accountancy graduates were described using the
respondents to the job performance of graduates in Likert Scale
terms of the following competency standards; assess
whether or not there is a significant difference in the Table 1. Scoring and Interpretation
respondents' assessment on the job performance of
graduates when grouped according to their profile Response Mean Verbal Categorical
variables; propose inputs to the curriculum and Scale Score Interpretation Response
instructions through pamphlets. 3.50 - Strongly
4 Excellent
4.00 Agree
2.50 -
3. MATERIALS AND METHODS 3 Satisfactory Agree
3.49
The study's primary purpose was to determine the 1.50 -
2 Fair Disagree
employer's feedback on the job performance among 2.49
graduates of BS Accountancy at Batangas State 1.00 - Needs Strongly
1
University from A.Y. 2018-2022. 1.49 Improvement Disagree
This study utilized the descriptive method of
research. As stated by Suresh (2018), descriptive The researchers want to determine the job
research designs seek to observe, describe, and performance of BS Accountancy graduates from the
document a phenomenon occurring in its natural academic year 2018-2022 in terms of the competency
setting without any manipulation or control. Thus, it standards laid out in the CMO 03 series of 2007 by
is designed to gain more information about getting the feedback of their employers. This was
characteristics within a particular field of inquiry. accomplished by disseminating researcher-made survey
According to Creswell (2008), survey research designs questionnaires that served as the study's data collection
are methods used in quantitative research to describe a tool.
population's attitudes, views, behaviors, or features by After conducting a preliminary survey for two
administering a survey to a sample of respondents or (2) weeks, in which the majority of the entire
the entire community. For these reasons, this method population of graduates responded, the researchers
was found appropriate in this study since it sought to were able to determine the number of graduates who
evaluate the assessment of employers of BS were employed and who were not. The actual survey
Accountancy graduates of Batangas State University questionnaires were then administered to the
through their job performance utilizing competency employed graduates for the same to send to their
standards. respective employers. The researchers obtained the
The researchers selected the current employers of responses from the respondents after one to two (1-
graduates of BS Accountancy from the academic year 2) weeks in consideration of the latter's busy
2018-2022 as the study's respondents for a more schedule.
appropriate and objective assessment. The respondents
were asked to complete the researchers-made
questionnaire in the form of Google Forms, given to 4. RESULTS AND DISCUSSIONS
them by the graduates.
A sample size of one-hundred sixty-seven (167) Table 2. Distribution of Employers of the
was computed using a sample size calculator from the Graduates in terms of Age
population of employed graduates. The simple random
sampling technique was utilized in selecting sample Age Frequency Percent
elements which were then asked to refer the survey 21 - 30 36 21.6
questionnaire to their employers. 31 - 40 58 34.7
Pursuant to this, the researchers conducted a pre- 41 - 50 61 36.5
 51 - 60 12 7.2 employers. Based on the results of the study of
Total 167 100.0 Çemberci, Civelek, Ertemel, and Cömert (2022)
which supports the above discussion, it can be
According to the results, the highest frequency argued that married people are more focused on
of respondents was between the age bracket 41-50. their work because their job experience grows in
These professionals are at an age when they have direct proportion to the possibility of being older
higher work engagement than younger employers than singles and because they stay at their place of
and more work experience, giving them more employment for an extended period of time.
resources to manage work demands. Because of their
expertise, professionalism, work ethics, lower Table 5. Distribution of Employers of the
turnover, and knowledge at work, older employers Graduates in terms of Position in the Company
benefited their companies. Organizations will gain a
significant advantage in improving organizational Position Frequency Percentage
performance and effectiveness as a result of this. In (%)
congruence, the study conducted by Kim and Kang Senior
20 12.0
(2017) revealed that older workers are more engaged Accountant
at work because they have more resources to manage Chief Auditor 23 13.8
the demands they are facing at the workplace. It was Assurance
4 2.4
also found that controlling the effects of gender, Senior
education, income, physical health, and perceived Manager 22 13.2
career stage with age had a significant positive Others 98 58.7
relationship with emotional regulation and career TOTAL 167 100
identity.

Table 3. Distribution of Employers of the According to the data, ninety-eight (98)

Graduates in terms of Sex respondents, equivalent to 58.7 percent, hold
positions other than Senior Accountant, Chief
Sex Frequency Percent Auditor, Assurance Senior, and Manager.
Male 56 33.5 Meanwhile, twenty-three (23) of the respondents
Femal 111 66.5 are Chief Auditors, twenty-two (22) of them are
e Managers, and twenty (20) are Senior Accountants,
Total 167 100.0 with equivalent percentages of 13.8 percent, 13.2
percent, and 12 percent, respectively. The
The results showed that the majority of the respondents remaining four (4) respondents hold the position of
were female. The existence of a gap in terms of male Assurance Senior with a 2.4 percent equivalent
and female employment has been a subsisting point of percentage. A study by Atanasovski, Trpeska, and
discourse for quite a long time, with the former Lazarevska (2019) supports this diverse and wide
forming part of the majority of work roles. This was variety of career opportunities. Their study
supported by a number of sources including the employed accounting professionals in audit and
increase from 48 percent to 49 percent in the overall accounting and tax consulting firms, some of whom
percentage of women studying accounting worldwide are internal auditors and top managers, while some
which translates to women being hired in the are from finance and human resource departments.
accounting profession.
Table 6. Assessment on the Job Performance of
Table 4. Distribution of Employers of the Graduates in terms of Knowledge
Graduates in terms of Civil Status
Knowledge Weighted Verbal
Civil Status Frequency Percent Mean Interpretation
Single 74 44.3 1.He/she is 3.47 Satisfactory
Married 93 55.7 competent in the
English language
Total 167 100.0
(the lingua franca
of business).
In relation to this, more than half of the 2.He/she is able to 3.06 Satisfactory
respondents were married, that is, ninety-three (93) adapt the foreign
employers, comprising 55.7 percent of the total business practices.
consolidated responses. Seventy-four (74) 3.He/she manifests 3.19 Satisfactory
respondents, which is equivalent to 44.3 percent, on knowledge in the
matter of
the other hand, were single. There had been no
economics.
responses for legally separated or widowed 4.He/she reveals 2.86 Satisfactory
 knowledge CMO 3 s. 2007 as well. In his study, the graduates
regarding are
quantitative found to be moderately competent in general
methods and knowledge, organizational knowledge, and business
business statistics.
knowledge, which encompass being knowledgeable
5.He/she has 3.43 Satisfactory
knowledge of about and able to understand various business
organizational cultures, macro-environmental, economic, and
behavior. industry challenges.
6.He/she is able to 3.18 Satisfactory
perform computer- Table 7. Assessment on the Job Performance of
based systems for Graduates in terms of Intellectual Skills
internal control.
7.He/she has the 2.96 Satisfactory Intellectual Skills Weighted Verbal
ability to evaluate Mean Interpretation
computer business
systems. 1.He/she is able to 3.17 Satisfactory
8.He/she exhibits 3.02 Satisfactory review and interpret
proficiency in financial data and
international systems.
financial reporting 2.He/she is able to 2.92 Satisfactory
and auditing form conclusions and
standards recommendations
9.He/she cultivates 3.16 Satisfactory from financial data on
cost management validity, usefulness,
ideas and has latest and correctness that
concepts in complies with
management established policies
accounting and and guidelines.
related areas in 3.He/she discerns true 3.04 Satisfactory
private and nature of a situation
government and evaluation of
settings. applicable principles
10.He/she is 3.02 Satisfactory and techniques.
knowledgeable of 4.He/she has a reliable 3.33 Satisfactory
recent tax laws and evaluation of
business and information.
commercial laws. 5.He/she considers 2.96 Satisfactory
Composite Mean 3.14 Satisfactory future contingencies
and developments.
6.He/she is an 3.10 Satisfactory
In terms of knowledge with a calculated composite innovative thinker.
mean of 3.14 which is interpreted as satisfactory. 7.He/she is able to link 2.90 Satisfactory
Out of all the statements, the top three (3) which had different kinds of
the highest weighted means are those related to financial data.
English language competency, organizational 8.He/she has 3.01 Satisfactory
behavior knowledge, and knowledge in the matter of knowledge and
economics. Each of these had a weighted mean of insights from different
sources.
3.47, 3.43, and 3.19, with a verbal interpretation of
9.He/she is disciplined 3.24 Satisfactory
satisfactory, respectively. On the other hand, the and considers the "big
proficiency in reporting and auditing standards, as picture" in making
well as the level of knowledge about recent tax, informed decisions.
business, and commercial laws of the graduates, with 10.He/she sees 3.05 Satisfactory
the same weighted mean of 3.02, placed the third potential threats to the
lowest among all the statements but are still vision, strategy,
interpreted as satisfactory, nevertheless. Meanwhile, objectives, and culture
the graduates’ ability to evaluate computer business of the organization.
systems and their knowledge regarding quantitative Composite Mean 3.07 Satisfactory
methods and business statistics are assessed by their
employers as satisfactory after accumulating Based on the results, the employed graduates
weighted means of 2.96 and 2.86, respectively. The received satisfactory feedback in terms of their
study of Rufino (2016) provides support to this by reliable evaluation of information with a weighted
discussing Tarlac State University BS Accountancy mean of 3.33, the highest mean among all the
graduates’ core competencies which are based on intellectual skills provided in the questionnaire.
Next to this is a 3.24 weighted mean conveying that players gained a weighted mean of 3.43, which is
the graduates are disciplined and they consider the interpreted as satisfactory. This is followed by the
big picture in making satisfactory level of graduates being persuasive,
informed decisions, the verbal interpretation for confident, and professional at work with a weighted
which is satisfactory. In reviewing and interpreting mean of 3.38. Next, the graduates who participate as
financial data and systems, having a 3.17 weighted members of a team and contribute to a group effort
mean expresses that graduates possess these have a weighted mean of 3.37, which is interpreted
particular intellectual skills which are verbally as satisfactory. After that, BS Accountancy
interpreted as satisfactory. On the other hand, one of graduates who satisfy clients' expectations at work
the lowest skills that the graduates possess is their garnered a weighted mean of 3.14, which is
consideration of future contingencies and interpreted as satisfactory. Lastly, the graduates who
developments with a mean of 2.96. Moreover, the teach other colleagues new skills show a weighted
graduates' ability to form conclusions and mean of 2.98, which is also verbally interpreted as
recommendations from financial data on validity, satisfactory. The importance of interpersonal skills
usefulness, and correctness that comply with was shown in the study of Pulsifer (2017).
established policies and guidelines, having a Possessing good interpersonal skills enables a person
weighted mean of 2.92, shows the second to the to interact positively, ability to communicate, and
lowest skills that they possess. Lastly, the lowest work effectively well with others. As a result, people
mean of 2.90 is the ability of the graduates to link with strong interpersonal skills are more likely to
different kinds of financial data. However, despite work well with others, both formally and informally,
being the three (3) lowest means, they are all in teams or groups.
interpreted as satisfactory which implies that the
graduates possess such skills and perform well. The Table 9. Assessment on the Job Performance of
above discussion was supported by Cunningham, Graduates in terms of Communication Skills
Acosta, and Muller (2016), wherein it was stated that
employers place a high value on not only basic Communication Skills Weighted Verbal
academic knowledge and technical skills but also Mean Interpretation
advanced intellectual skills. In addition, Teaching 1.He/she has the 3.14 Satisfactory
and Learning in Higher Education - Type of ability to
Learning (2020) defines intellectual skills as how communicate
professionals think and solve problems, emphasizing effectively one's
point of view, both
that critical thinking is a general intellectual skill
orally and in
needed in all fields of study. writing, at all
organizational
Table 8. Assessment on the Job Performance of levels.
Graduates in terms of Interpersonal Skills 2.He/she can 3.01 Satisfactory
justify one's
Interpersonal Skills Weighte Verbal position.
d Mean Interpretation 3.He/she explains 3.16 Satisfactory
1.He/she works in 3.43 Satisfactory verbally and/or in
groups and is a team writing financial,
player. statistical, and
administrative
2.He/she participates 3.37 Satisfactory
matters.
as a member of a
team and contributes 4.He/she explains 3.17 Satisfactory
to a group effort. verbally and/or in
writing policies,
3.He/she teaches 2.98 Satisfactory
procedures,
other colleagues new
regulatory matters,
skills.
and audit results at
4.He/she satisfies 3.14 Satisfactory
a level appropriate
client's expectations
to the audience.
of work.
5.He/she asks clear 3.12 Satisfactory
5.He/she is 3.38 Satisfactory
concise and
persuasive,
relevant questions
confident, and
to obtain desired
professional.
information to
Composite Mean 3.26 Satisfactory
perform tasks.
Composite Mean 3.12 Satisfactory
This shows the composite mean of 3.26, which is
verbally interpreted as satisfactory. This discloses The table contains a composite mean of 3.12 which
that the graduates who work in groups and are team
is verbally interpreted as satisfactory. The understanding of the
communication skills where the graduates explain reports, comments and
verbally and/or in writing policies, procedures, recommendations
regulatory matters, and audit results at a level presented.
5.He/she maintains an 3.16 Satisfactory
appropriate to the audience gained a satisfactory
appropriate level of
verbal interpretation which is equivalent to a professional
weighted mean of 3.17. This is followed by the competence by the
variable wherein the graduates explain verbally ongoing development
and/or in writing financial, statistical, and of knowledge and
administrative matters which has a weighted mean skills.
of 3.16, also verbally interpreted as satisfactory. 6.He/she prepares 3.13 Satisfactory
Furthermore, the graduates with the ability to objective and complete
communicate effectively one's point of view, both reports and
recommendations after
orally and in writing, at all organizational levels are
appropriate analysis of
interpreted as satisfactory, corresponding to a relevant and reliable
weighted mean of 3.14. Then, the graduates who information.
ask clear, concise, and relevant questions to obtain 7.He/she refrains from 2.99 Satisfactory
desired information to perform tasks gained a disclosing confidential
weighted mean of 3.12 which is interpreted as information acquired in
satisfactory. Obtaining the lowest weighted mean the course of the work,
among the variables is the graduates’ ability to except when
justify one’s position which gives a weighted mean authorized, unless
legally obligated to do
of 3.01 which is verbally interpreted as satisfactory.
so.
This relates to the study conducted by Gandotra 8.He/she informs staff 3.11 Satisfactory
(2020), wherein she asserted that having effective as appropriate
communication skills in the workplace can reduce regarding the
office conflicts, reduce the risk of projects going confidentiality of
awry, and make work more enjoyable. Employees information acquired in
and team members who communicate effectively the course of their
aid in the generation of ideas, the development of work and monitors
authentic relationships, and the resolution of their activities to assure
the maintenance of that
workplace challenges.
confidentiality
9.He/she performs 3.25 Satisfactory
Table 10. Assessment on the Job Performance of services to the best of
Graduates in terms of Professional Ethics his/her ability with
concern for the best
Professional Ethics Weighte Verbal interest of those for
d Mean Interpretation whom the services are
1.He/she refrains from 3.15 Satisfactory performed.
either actively or 10.He/she employs 3.32 Satisfactory
passively subverting self-discipline above
the attainment of the and beyond the
organization's requirements of laws
legitimate and ethical and regulations and
objectives. consistent commitment
2.He/she recognizes and 3.18 Satisfactory to honorable behavior,
communicates even at the sacrifice of
professional limitations personal advantage.
or other constraints that Composite Mean 3.19 Satisfactory
would preclude
responsible judgment or
successful performance It exhibits the composite mean of 3.19, which
of an activity. is verbally interpreted as satisfactory. The entire
3.He/she communicates 3.22 Satisfactory
disclosure by graduates of all relevant information
information fairly and
objectively. that could reasonably influence understanding,
4.He/she discloses 3.35 Satisfactory comments, and recommendations presented is the
fully all relevant most highly ranked competency standard in terms
information that could of professional ethics, with a weighted average of
reasonably be expected 3.35 and verbally interpreted as satisfactory.
to influence an Moreover, graduates' self-discipline above and
intended user's
 beyond the requirements of laws and regulations
and consistent commitment to honorable behavior,
even at the sacrifice of personal advantage,
garnered a weighted mean of 3.32, which is
verbally interpreted as satisfactory. Followed by the
graduate’s performing services to the best of their
ability with concern for the best interest of those for
whom the services are performed has a weighted
mean of 3.25 and is interpreted as satisfactory.
Related to this assessment of professional ethics is
the evaluation of its role in accounting and audit, as
studied by Aliyu (2022). According to him,
accounting, which includes accounting services, is
one of the jobs based on discipline worldwide. He
further reasoned that if accountants and auditors
who work in business environments are not
dependent upon professional ethics, it has a high
chance of putting people who trust them in
jeopardy.
organization as a whole which presents a weighted
mean of 3.38. Lastly, having a 3.32 weighted mean,
the graduates take into account the consequences of
his/her action. To further discuss, the last three (3)
statements were interpreted to be satisfactory. A
member of a group should act according to the
group’s code of
ethics. In terms of businesses, however, it deals with
doing what is right, just and fair, and avoiding or
lessening harm to stakeholders. Business ethics
spans from the application of moral values and
principles, the reasoning process involved in making
moral decisions, and the decisions and behaviors that
result from the process (Velasquez; quoted by
Manna and Chakraborti, 2010).
Table 12. Difference in Respondents’ Assessment
on the Job Performance of Graduates when
grouped according to their Age

Table 11. Assessment on the Job Performance of Decis

Compu p-
Graduates in terms of Moral Values ion Interpret
Variables ted f- val
on ation
value ue
Weighted Verbal Ho
Moral Values
Mean Interpretation .01 Rejec Significant
Knowledge 3.488
1.He/she is able to 3.56 Excellent 7 t difference
discern between what No
is morally right or Intellectual .11 Acce
2.012 Significant
wrong. skills 4 pt
2.He/she respects each 3.53 Excellent difference
other’s cultural No
Interperson .47 Acce
differences. .833 Significant
al skills 7 pt
3.He/she is 3.43 Satisfactory difference
considerate with each No
other's feelings, Communic .07 Acce
2.325 Significant
especially when ation skills 7 pt
communicating. difference
4.He/she takes into 3.32 Satisfactory Profession .00 Rejec Significant
4.873
account the al ethics 3 t difference
consequences of No
his/her actions. Moral .06 Acce
2.407 Significant
5.He/she sets aside 3.38 Satisfactory values 9 pt
difference
own short-term
interests for the
benefit of organization It revealed the difference in respondents’ assessment
as a whole. on the job performance of graduates when grouped
Composite Mean 3.45 Satisfactory according to their age. It was clearly shown that
there is a significant difference in the respondents’
It has a composite mean of 3.45 and is verbally assessment on the job performance of graduates in
interpreted as satisfactory. With the highest mean of terms of knowledge when grouped according to their
3.56 transcribed as excellent, it is certain that age as indicated by a p-value of .017 which is less
graduates possess the ability to discern between what than .05 level of significance. It should be noted that
is morally right or wrong. Subsequent to this is that employees should be knowledgeable at work as it
the graduates respect each other’s cultural boosts the efficiency of an organization specifically
differences, obtaining a 3.53 weighted mean that is when it comes to the decision-making process. s. It is
verbally interpreted as excellent also. This is supported by a study conducted by Zenger and
followed by graduates being considerate with each Folkman (2015), which discovered that younger
other's feelings especially when communicating, leaders who are rated significantly outperform their
with a 3.43 weighted mean. Then, graduates older counterparts when it comes to supervising. The
demonstrate the value of setting aside their own results revealed that the younger managers
short-term interests for the benefit of the performed better on all 49 of the leadership
 behaviors.
Table 14. Difference on Respondents’ Assessment
Table 13. Difference on Respondents’ on the job Performance of Graduates when grouped
Assessment on the job Performance of according to their Civil Status
Graduates when grouped according to their Sex
Comp
Decisi
Co uted p- Interpretat
Variables on on
mpu p- t- value ion
Ho
ted va Decision Interpr value
Variables No
t- lu on Ho etation Knowledg .9
-.002 Accept Significant
valu e e 99
difference
e No
Intellectua .5
Signific .591 Accept Significant
l skills 55
1.97 .0 ant difference
Knowledge Reject No
5 50 differen Interperso .0
ce 1.951 Accept Significant
nal skills 53
difference
No Communi No
Signific .6
Intellectual 1.52 .1 cation .509 Accept Significant
Accept ant 12
skills difference
skills 4 30
differen No
Profession .5
ce .575 Accept Significant
al ethics 66
No difference
No
Signific Moral .4
Interpersona .6 -.721 Accept Significant
.416 Accept ant values 72
l skills 78 difference
differen
ce As presented in table 14 there is no significant
No difference on employers’ assessment on the job
Signific performance of the graduates in terms of knowledge
Communica -.01 .9
Accept ant when grouped according to civil status as indicated
tion skills 7 86
differen by the p-value of .999 which is greater than .05 level
ce of significance. Hence, the researchers failed to reject
No the null hypothesis. Given the p-value of .555, which
Signific is greater than the level of significance of .05, the
Professional .8
.158 Accept ant researchers failed to reject the null hypothesis in
ethics 74
differen terms of intellectual skills; thus, there is no
ce significant difference in respondents' assessment on
No graduates' job performance in terms of intellectual
Signific skills when grouped according to their civil status.
Moral -.74 .4 Given that the p-value is greater than the level of
Accept ant
values 8 55 significance of .05 for interpersonal skills,
differen
ce communication skills, professional ethics, and moral
values, with computed p-values of .053, .612, .566,
and .472 respectively, the researchers failed to reject
It is clearly shown that there is a significant
the null hypothesis that there is no significant
difference on the employers’ assessment on the job
difference in employers' assessment on job
performance of the graduates in terms of knowledge
performance in terms of the aforesaid competencies
when grouped according to their sex. This is
when grouped according to their civil status. In
indicated by a p-value of .050 which is equal to
contrast, Atif and Zubairi (2018) discovered that civil
the .05 level of significance. For this reason, the null
status has a significant effect on job performance. In
hypothesis is rejected. In the pursuit of answering the
terms of job satisfaction, married and unmarried
question as to whether or not men and women lead
employees differ. Married employees have a higher
the same way, Radu, Deaconu, and Frăsineanu
satisfaction level because getting married makes a
(2017) focused their study on the ways gender
person feel more settled and content. After marriage,
differences can positively influence organizational
the burden of responsibilities grows as a result, and
performance. They have concluded that such
in order to meet these responsibilities, the job's
differences do actually exist; however, it is not
importance and value should also increase.
conclusive that men’s leadership skills are more
powerful and more important than women’s skills or
Table 15. Difference on Respondents’ Assessment
vice versa.
 on the job Performance of Graduates when study are female, mostly ages 41-50, and
grouped according to their Position in the the majority of them are married. Other
Company. positions in the company, other than
senior accountant, chief auditor, assurance
Compu p- Decisi senior, and manager, had a greater number
Interpreta
Variables ted f- val on on of respondents.
tion
value ue Ho 2. The level of job performance that the
No graduates portray in the workplace in
.06 Accep various areas, such as knowledge,
Knowledge 2.281 Significant
3 t intellectual skills, interpersonal skills,
difference
No communication skills, professional ethics,
Intellectual .74 Accep and moral values, gained an overall
.491 Significant
skills 2 t satisfactory assessment.
difference
3. The results of the study revealed that there
No
Interperson .25 Accep is no significant difference between the
1.343 Significant
al skills 6 t employers' assessments on the job
difference
performance of the graduates in terms of
No
Communica .76 Accep knowledge, intellectual skills,
.463 Significant interpersonal skills, communication skills,
tion skills 3 t
difference professional ethics, and moral values when
No grouped according to their civil status and
Professiona .50 Accep
.842 Significant position in the company. Then, the
l ethics 0 t
difference employers’ assessments on the job
No performance of graduates in terms of
Moral .16 Accep
1.666 Significant intellectual skills, interpersonal skills,
values 0 t
difference communication skills, and moral values
exhibited no significant difference when
It is revealed that the difference in the respondents' grouped according to age while the
assessment on the job performance of graduates employers’ assessments in terms of
when grouped according to their position in the intellectual skills, interpersonal skills,
company. Under the knowledge competency communication skills, professional ethics,
standard, the computed p-value of .063 is greater and moral values, when grouped according
than the .05 level of significance. Similarly, the p- to sex, showed no significant differences.
value of .742 for intellectual skills is clearly greater Knowledge, on the contrary, showed a
than the level of significance .05, as well as the p- significant difference among employers’
value of .256 for interpersonal skills. The same is the assessments on the job performance of the
result for communication skills having a p-value graduates when grouped according to age
of .763 which is greater than the level of significance and sex. Professional ethics also showed a
of .05. Likewise, the p-values of .500 and .160 for significant difference in the employers'
professional ethics and moral values, respectively, assessments on the job performance of the
are greater than the .05 level of significance. As graduates when grouped according to age.
explained by Indeed Editorial Team (2021), a senior 4. The proposed output of this study contains
job title, aside from a sign of advanced to a certain the proposed student outcomes, findings,
level of experience and knowledge, requires strong and recommendations regarding the
leadership skills since those at the senior level may competency standards of graduates. These
mentor, supervise, manage, or train junior-level staff are aligned with the verbal interpretations
members (accountant, auditor, associate). Apart from of the assessment on the job performance
overseeing and guiding the juniors, senior job title of the graduates in terms of knowledge,
holders are also responsible for implementing goals intellectual skills, interpersonal skills,
and policies and setting budgets; guiding and communication skills, professional ethics,
supporting managers, making major decisions that and moral values. This output will guide
impact the outcome of the business, overseeing; and the institution to improve its curriculum
may even share many of their job duties and and instructions, providing students with
responsibilities with a director. the highest quality education in the field of
accountancy.

5. CONCLUSIONS
Based on the results of the study, the following 6. RECOMMENDATIONS
conclusions were drawn by the researchers: Based on the findings and conclusion of the study,
1. The majority of the respondents in the the researchers were able to arrive at the following
 recommendations: C. Government Source
1. The output may be given to the program
management to make them aware of the
competency standards for the accountancy Commission on Higher Education. (2017). CHED
profession, which can be considered inputs Memorandum Order No. 27, Series of 2017.
for program curriculum improvements. Revised Policies, Standard and Guidelines for
2. The recommendations in the proposed Bachelor of Science in Accountancy (BSA).
output may be implemented for developing
teaching methods that can help students Acknowledgements
obtain the expected excellency and
enhance their competencies in achievingThe researchers would like to recognize and thank
excellent job performance. the following who, in one way or another, have
3. The university may develop performanceextended their support, guidance, assistance, and
indicators and measures for curriculum service in the realization of this study:
effectiveness of the BSA program to assess
the competencies and capability of the
To the Almighty God, first and foremost, for
graduates in meeting the expectations of providing guidance and hope despite the odds,
the industry. through which the researchers were able to pursue
4. It is highly recommended that consistent their objectives;
seminars and training anchored to this To Dr. Bendalyn Landicho, research adviser,
study's output be conducted by the JPIAfor her effort and patience in checking and
for the BSA students and graduates to improving the manuscript, as well as for her
achieve the necessary core competencies support, understanding, encouragement, and
and expertise they must possess. willingness to share her knowledge and expertise in
5. Similar studies may be conducted over the the field of research;
years to improve and develop the results
and adapt to the changes that could occur. To Mrs. Ma. Concepcion Manalo, as
chairperson, for her support and guidance in
improving and completing the research paper;
REFERENCES
A. Books To the graduates of Bachelor of Science in
Suresh, S. (2018). Nursing Research and Accountancy Batch 2018 - 2022, for lending their
Statistics (3rd Edition). The Leadership Trajectory: time and support to the researchers in
Developing Legacy Leaders-Ship. Amsterdam,disseminating the questionnaires to the respondents
Netherlands: Elsevier. despite their busy schedules;
To the employers of the graduates, the
B. Electronic References respondents, for responding to the survey
questionnaires to finish the thesis paper;
Collier, E. (2019, February 28). Effective Feedback To Mr. Mark Louis Javier, statistician, for
in the Workplace. The Hub | High Speed Training. analyzing and interpreting the data gathered, which
Retrieved June 20, 2022, from: was of great help in coming up with the results and
https://www.highspeedtraining.co.uk/hub/feedback- conclusions of the study;
in-the-workplace/
To Mrs. Lorena Mendoza, grammarian, for
validating and patiently checking the grammar of
Creswell (2018). Planning, Conducting, and the questionnaires distributed to the respondents
Evaluating Quantitative and Qualitative Research for the betterment of the paper;
4th Edition. Retrieved August 31, 2022, from
To Mr. Mark Paul Ramos, panel member, for
https://cecas.clemson.edu/cedar/wp-content/uploads
/2016/07/8-Creswell-Surveys.pdf
the support and patience in verifying and approving
the thesis paper;
And lastly, to the parents and friends of the
Kettner, G. (2017, August 16). 4 Reasons Why Giving
researchers, for supporting and providing
and Receiving Performance Feedback is Important -
GovLoop. Retrieved June 20, 2022, from GovLoop
financial assistance to accomplish the research
website: https://www.govloop.com/community/blog/4- paper.
reasons-giving-receiving-performance-feedback-
important/
Gardoce, Zena Bituin F.
Laroza, Marcelino Jose P.
Legarte, Sherwin M.
Ramirez, Christine Marie T