MUSINGS ON THE

PROFESSIONAL
EXPERIENCE
REQUIREMENT OF
R.A. 9298:
A CASE STUDY
PRINCE ALEXIS P. GARCIA
BSA IV
01
RESEARC
H
DESIGN
Research Design
This research will employ case study design to attain in-depth
understanding of the matter, 2-year professional experience requirement
for CPALE and its relative impact on the entry level competencies:
knowledge, skills, values.
02
POPULAT
ION &
SAMPLIN
Population & Sampling
Techniques
There is no specific rule of thumb on how to determine the sample size
in a qualitative research (Patton, 2002).

Participants of this study would comprise of four accounting

professionals who had attain a great deal of experience on their
respective accounting fields: public, private, government, and academe.
To institute a purposeful sampling, a criteria will be set in the selection
of participants.
03
INSTRUME
NTATION
Instrumentation
A self-constructed sets of questions will be prepared for the purposes of
interview. Questions will be based on the variables of the study that
need to be answered.

Prior to interview, research questions will be tested for validity.

Research questions will be subjected to validation by experts to ensure
that they are appropriate. A pilot test will be conducted as well to test
the questions’ reliability.

The study will employ the use of online video meeting platform to
perform an in-depth interview with the participants.
04
DATA
GATHERI
NG
Data Gathering
Procedures
A letter of invitation will be sent to the participants who have met the
set criteria. Participants who are willing and would voluntarily accept
the invitation will be asked as to their preferred schedule and/or to
establish proper arrangements. Data are gathered through one-on-one
interview with these participants.
05
STATISTI
CAL
TREATM
Statistical Treatment
Transcribed data/information from the interview will undergo thematic
analysis to interpret results. Thematic analysis is a method for analyzing
qualitative data that entails searching across a data set to identify,
analyze, and report repeated patterns (Braun and Clarke, 2006). Also, it
involves interpretation in the processes of selecting codes and
constructing themes.
 1. Accountants are users.

HO 2. Accountants participate in
systems development as
members of the

W? development team.
3. Accountants are involved
in systems development as
auditors.
INFORM 1. In-House Development
ATION 2. Commercial Systems

ACQUISI Advantages:
Implementation Time;
TION Cost; & Reliability

SYSTEM Disadvantages:
Independence;
Customization; &
Maintenance 13
03
SYSTEMS
DEVELO
PMENT
LIFE
An eight-phase process consisting of two major stages: new systems development
and maintenance
SYSTEMS
The objective of PLANNING-
systems planning is to link
Phase
individual1 (SDLC)
system projects or applications to the
strategic objectives of the firm. In fact, the basis
for the systems plan is the organization’s
business plan, which specifies where the firm
plans to go and how it will get there. A systems
steering committee is established to provide
guidance and review the status of system
projects.
Typical responsibilities for a steering
committee:
1. Resolving conflicts that arise from new
SYSTEMS
systems PLANNING-
2. Reviewing projects and assigning
Phase 1 (SDLC)
priorities
3. Budgeting funds for systems
development
4. Reviewing the status of individual
projects
5. Determining at various checkpoints
throughout the SDLC whether to continue
with the project or terminate it
SYSTEMS
Systems planningPLANNING-
occurs at two levels:
Phase 1 Systems
1. Strategic (SDLC) Planning. The allocation of
systems resources at the macro level. It
usually deals with a time frame of 3 to 5
years. This process is similar to budgeting
resources for other strategic activities.
2. Project Planning. Its purpose is to allocate
resources to individual applications within
the framework of the strategic plan (scarce
resources to specific projects).
SYSTEMS PLANNING-
The product of project planning consists of two
Phase 1 (SDLC)
formal documents:
Project proposal provides management with a
basis for deciding whether to proceed with the
project. Recommendation of new or modified
system and how it complements with the
strategic direction of the firm.
Project schedule is a budget of the time and
costs for all the phases of the SDLC.
SYSTEMS ANALYSIS-
Systems analysis is the foundation of the
Phase 2 (SDLC)
SDLC.
It involves a two-step process involving a
survey of the current system and then an
analysis of the user’s needs.
SYSTEMS
The Survey Step ANALYSIS-
Phase
The 2 (SDLC)
analyst often begins the analysis by
determining what elements, if any, of the
current system should be preserved as part of
the new system. An understanding of the
current system is reached by analyzing gathered
facts as a result of any of the following fact
gathering techniques: observation, task
participation, personal interview and reviewing
of organization’s key documents.
The facts gathered by the analyst are pieces of
data that describe key features, situations, and
SYSTEMS ANALYSIS-
relationships of the system. System facts falls
Phase
into 2 (SDLC)
the following classes:

-Data Sources -Data Stores -

Processes
-Data Flows -Controls -Error
Rates
-Transaction Volumes -
Resource Cost
-Bottlenecks & Redundant Operations.
SYSTEMS
The Analysis StepANALYSIS-
Phase 2 (SDLC)
Systems analysis is an intellectual process that
is commingled with fact gathering. The analyst
is simultaneously analyzing as he or she gathers
facts.
Systems Analysis Report
Presents to management or steering committee
the survey findings, the problems identified with
the current system, the user’s needs, and the
requirements of the new system.
CONCEPTUAL SYSTEM
Produce
DESIGN- severalPhase
alternatives
3 that could satisfy
the system requirement.
Approaches to conceptual systems design:
the structured approach & the object-oriented
approach.
CONCEPTUAL
Structured Approach SYSTEM
New system is developed from scratch from the
DESIGN- Phase 3
top down. It consists of starting with the “big
picture” of the proposed system that is
gradually decomposed into more and more
detail until it is fully understood. Business
process under design is usually documented by
data flow and structure diagrams. The designs
should identify all the inputs, outputs,
processes, and special features necessary to
distinguish one alternative from another
CONCEPTUAL SYSTEM
DESIGN-
Object-OrientedPhase
Approach3
Information systems is built from reusable
standard components or objects; i.e. through the
assembly of reusable modules.
The concept of reusability is central to the
object-oriented approach to systems design.
Once created, standard modules can be used in
other systems with similar needs.
SYSTEM EVALUATION &
The procedure for selecting the one system
SELECTION- Phase 4
from the set of alternative conceptual designs
that will go to the detailed design phase. The
systems evaluation and selection phase is an
optimization process that seeks to identify the
best system, thereby reduce both uncertainty
and the risk of making a poor decision.
SYSTEM EVALUATION &
SELECTION- Phase
Evaluation & Selection 4 involves two
process
steps:
-Perform a detailed feasibility study
-Perform a cost-benefit study
SYSTEM EVALUATION
Perform a Detailed Feasibility Study &

SELECTION- Phase
Each competing project will be4 assessed in the
same manner. By assessing the major
constraints on the proposed system,
management can evaluate the project’s
likelihood for success, before committing
large amounts of financial and human
resources.
Perform a Detailed Feasibility Study
Technical Feasibility. Whether the system can be
SYSTEM EVALUATION &
developed under existing technology or if new
SELECTION- Phase 4
technology is needed
Economic Feasibility. Availability of funds to complete
the project.
Legal Feasibility. Any conflicts between the conceptual
system and the company’s ability to discharge its
legal responsibilities.
Operational Feasibility. shows the degree of
compatibility between the firm’s existing procedures
and personnel skills and the operational requirements
of the new system.
Schedule Feasibility. Ability to implement the project
within an acceptable time.
SYSTEM EVALUATION &
SELECTION-
Perform a Cost-BenefitPhase
Analysis4
Helps management determine whether (and by how
much) the benefits received from a proposed system
will outweigh its costs.
Identify Costs. One-time costs include the initial
investment to develop and implement the system.
Recurring costs include operating and maintenance
costs that recur over the life of the system.
Identify Benefits. These may include tangible or
intangible
SYSTEM
Compare CostsEVALUATION
and Benefits. &
Net Present Value Method. The present value of
SELECTION- Phase 4
the costs is deducted from the present value of the
benefits over the life of the system. Projects with a
positive net present value are economically
feasible. When comparing competing projects, the
optimal choice is the project with the greatest net
present value.
Payback. A variation of break-even analysis. The
break-even point is reached when total costs equal
total benefits.
SYSTEM EVALUATION &
SELECTION- PhaseReport
Prepare Systems Selection 4
A formal document which consists of a revised
feasibility study, a cost-benefit analysis, and a
list and explanation of intangible benefits for
each alternative design. On the basis of this
report, the steering committee will select a
single system that will go forward to the next
phase of the SDLC—detailed design
DETAILED DESIGN- Phase 5
The purpose of the detailed design phase is to
(SDLC)
produce a detailed description of the proposed
system that both satisfies the system
requirements identified during systems analysis
and is in accordance with the conceptual
design. All system components (user views,
database tables, processes, and controls) are
meticulously specified.
DETAILED DESIGN- Phase 5
(SDLC)
After completing the detailed design, the
development team usually performs a system
design walkthrough to ensure that the design is
free from conceptual errors that could become
programmed into the final system. Walkthrough
is conducted by a quality assurance group.
DETAILED DESIGN- Phase 5
(SDLC)
Detailed Design Report
-Designs for all screen inputs and source
documents for the system.
-Designs of all screen outputs, reports, and
operational documents.
-Normalized data for database tables, specifying
all data elements.
-Database structures and diagrams
-An updated data dictionary describing each data
element in the database.
-Processing logic (flow charts)
APPLICATION
Select a programming language from among the
various languages available and suitable to the
PROGRAMMING
application. & TESTING
(6)
1. A procedural language requires the programmer
to specify the precise order in which the
program logic is executed.
2. Event-driven languages are no longer
procedural. The program’s code is not executed
in a predefined sequence. Instead, external
actions or “events” that are initiated by the user
dictate the control flow of the program.
APPLICATION
3. Object-Oriented Languages. Central to
PROGRAMMING
achieving the benefits of the & TESTING
object oriented
(6)
approach is developing software in an object-
oriented programming (OOP) language.
4. Programming the System. Regardless of the
programming language used, modern programs
should follow a modular approach. This
technique produces small programs that perform
narrowly defined tasks.
APPLICATION
Test the Application Software.

PROGRAMMING
All program modules must be& TESTING
thoroughly tested
before they are implemented. Implementing a
(6)
system without testing offline is an invitation to
disaster.
Testing Methodology. The process itself has
structured steps to follow.
Test Data. Could provide future benefits. To
facilitate future testing, test data prepared during
the implementation phase should be retained for
reuse.
SYSTEMS
IMPLEMENTATION- Phase
In the system implementation phase of 7
the
systems development process, database
structures are created and populated with data,
equipment is purchased and installed,
employees are trained, the system is
documented, and the new system is installed.
SYSTEMS
Documenting the System
IMPLEMENTATION-
System’s documentation providesPhase 7
the auditor
with essential information about how the
system works.
Designer and Programmer Documentation.
Systems designers and programmers need
documentation to debug errors and perform
maintenance on the system.
SYSTEMS
Documenting the System
Operator Documentation. ComputerPhase
IMPLEMENTATION- 7
operators
use documentation called a run manual, which
describes how to run the system.
User Documentation. Users need
documentation describing how to use the
system.
-User Handbook –Tutorials -
Help Features
SYSTEMS
Converting the Databases
IMPLEMENTATION- Phase 7
A critical step in the implementation phase. The
transfer of data from its current form to the format or
medium required by the new system.
Validation. The old database must be validated before
conversion
Reconciliation. After the conversion action, the new
database must be reconciled against the original.
Backup. Copies of the original files must be kept as
backup against discrepancies in the converted data
SYSTEMS
Converting to the New System
IMPLEMENTATION- Phase 7
The process of converting from the old system
to the new one is called the cutover.
Cold Turkey Cutover. (also called the “Big
Bang” approach), the firm switches to the new
system and simultaneously terminates the old
system. When implementing simple systems,
this is often the easiest and least costly
approach. With more complex systems, it is the
riskiest.
Converting
SYSTEMS to the New System
Phased Cutover. Sometimes an entire system
IMPLEMENTATION- Phase
cannot, or need not, be cut over at once. The 7
phased cutover begins operating the new
system in modules. By phasing in the new
system in modules, we reduce the risk of a
devastating system failure
Parallel Operation Cutover. running the old
system and the new system simultaneously for a
period of time. the most time-consuming and
costly of the three.
SYSTEMS MAINTENANCE-
Systems maintenance is a formal process by
Phase 8 (SDLC)
which application programs undergo changes to
accommodate changes in user needs. Some
application changes are trivial, such as
modifying the system to produce a new report
or changing the length of a data field
THANKS!
01 THE COMPANY
Here you could describe the topic of the section

02 DATA ANALYTICS TABLE OF

Here you could describe the topic of the section
CONTENTS
03 FUTURE PLANS
Here you could describe the topic of the section

04 SOCIAL MEDIA
Here you could describe the topic of the section
WHOA!
It could be the part of the presentation where
you can introduce yourself, write your
email…
 01
THE COMPANY
This is the subtitle that makes it
comprehensible
 MERCURY
Mercury is the closest planet to the
Sun and the smallest one in the
Solar System—it’s only a bit larger
than our Moon. The planet’s name
has nothing to do with the liquid
metal since it was named after the
Roman messenger god, Mercury
VENUS MAYBE YOU NEED
Venus has a beautiful name and is
TO DIVIDE THE
the second planet from the Sun. CONTENT
It’s terribly hot—even hotter than
Mercury—and its atmosphere is
extremely poisonous. It’s the
second-brightest natural object in
the night sky after the Moon
 MARS JUPITER VENUS YOU COULD
Despite being red, Mars It’s a gas giant and the Venus has a beautiful USE THREE
is a cold place, not hot.
It’s full of iron oxide
biggest planet in our
Solar System. Jupiter is
name and is the second
planet from the Sun. It’s
COLUMNS,
dust, giving the planet the fourth-brightest terribly hot, even hotter WHY NOT?
its reddish cast object in the sky than Mercury
A PICTURE ALWAYS
REINFORCES THE
CONCEPT

Images reveal large amounts of data, so

remember: use an image instead of
long texts. Your audience will
appreciate that

53
A
PICTURE
IS
WORTH
A
THOUSA
ND
WORDS
AWESOME
WORDS
Because key words are great for catching
your audience’s attention
 IF YOU WANT TO
MODIFY THIS
GRAPH, CLICK ON
IT, FOLLOW THE
LINK, CHANGE THE
DATA AND REPLACE
IT
 MERCURY VENUS MARS
Mercury is the closest Venus has a beautiful Despite being red,
planet to the Sun name, but it’s terribly Mars is a cold place,
hot not hot
SOMETIMES,
REVIEWING
CONCEPTS IS
A GOOD IDEA

SATURN JUPITER NEPTUNE

Yes, this is the ringed It’s the biggest planet Neptune is the farthest
one. It’s a gas giant in our Solar System planet from the Sun

57
MERC VENU
URY S
Mercury is the closest Venus has a beautiful
planet to the Sun name, but it’s terribly
hot

HOW ABOUT THE

PERCENTAGES?
SATUR JUPIT
N ER
Yes, this is the ringed It’s a gas giant and the
one. It’s a gas giant biggest planet in our
Solar System
 VENUS
Venus has a beautiful name, but it’s terribly
hot, even hotter than Mercury

NEPTUNE MERCURY
Neptune is the farthest planet from Mercury is the closest planet to
the Sun the Sun
INFOGRAPHICS
MAKE YOUR IDEA
UNDERSTANDABL
E…

JUPITER MARS
It’s a gas giant and the biggest planet in Despite being red, Mars is a
our Solar System cold place, not hot
59
 MASS DIAMETER SURFACE GRAVITY
(earths) (earths) (earths)

MERCURY 0,06 0,38 0,38

…AND THE SAME
MARS 0,11 0,53 0,38
GOES FOR TABLES

SATURN 95,2 9,4 1,16

 NEPTUNE
Neptune is the farthest planet
from the Sun VENUS
Venus has a beautiful name, but it’s terribly
hot, even hotter than Mercury

THIS IS A MAP

MARS
Despite being red, Mars is a
JUPITER cold place, not hot
It’s a gas giant and the biggest planet
in our Solar System

61
Mercury is the smallest planet in Despite being red, Mars is a cold
our Solar System and the closest DAY 1 DAY 2 place, not hot. The planet is full of
to the Sun iron oxide dust

A TIMELINE
ALWAYS WORKS
FINE

The Sun is the star at the

center of the Solar System
DAY 3 DAY 4 Venus has a beautiful name,
but it’s terribly hot
 03
BUSINESS OBJECTIVES 03

This is the subtitle that makes it

comprehensible
4,498,300,000
Big numbers catch your audience’s attention
 333,000.00
earths is the Sun’s mass

24h 37m 23s

is Jupiter’s rotation period

386,000 km
is the distance between the Earth and the Moon
COMPANY MERCURY MARS VENUS
SERVICES Mercury is the closest
planet to the Sun and is
Despite being red, Mars
is a cold place, not hot.
Venus has a beautiful
name and is the second
only a bit larger than our It’s full of iron oxide planet from the Sun
Moon dust
04
SOCIAL This is the subtitle that makes it

MEDIA
comprehensible
DESKTOP
SOFTWARE

You can replace the image

on the screen with your own
work. Just delete this one,
add yours and send it to the
back

68
 TABLET
APP

You can replace the image on

the screen with your own
work. Just delete this one,
add yours and send it to the
back

69
MOBIL
E WEB

You can replace the image on

the screen with your own
work. Just delete this one,
add yours and send it to the
back

70
 OUR
JOH JAMES
N
HELENA
PATTERSO
TEAM
JAMES
DOE N
You can replace the image on You can replace the image on You can replace the image on
the screen with your own the screen with your own the screen with your own
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