EMPLOYER’S FEEDBACK ON THE JOB PERFORMANCE OF BS

ACCOUNTANCY GRADUATES OF BATANGAS STATE

UNIVERSITY FROM ACADEMIC YEAR 2018-2022

Name of Researchers: Gardoce, Zena Bituin F.

Laroza, Marcelino Jose P.
Legarte, Sherwin M.
Ramirez, Christine Marie T.
Program: BS Accountancy
Date of Defense: January __, 2023
Rationale/Background of the Study

• 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.

• Employees are one of an organization's assets that executes significant company activities.

• 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.

• With this said, the proponents of this study recognize the significance of evaluating the job performance of
Batangas State University BS Accountancy graduates in terms of competency standards by means of
acquiring feedback from their employers.
Statement of the Problem
1. What is the profile of the employers of the graduates in terms of the following:
1.1 age;
1.2 sex;
1.3 civil status; and
1.4 position in the company?
2. How do the respondents assess the job performance of graduates in terms of the following competency
standards:
2.1 knowledge:
2.1.1 general knowledge;
2.1.2 organizational and business knowledge;
2.1.3 information technology (IT) knowledge;
2.1.4 accounting and finance knowledge;
2.2 intellectual skills:
2.2.1 analysis;
2.2.2 problem-solving;
2.2.3 strategic/critical thinking;
2.3 interpersonal skills;
2.4 communication skills;
Statement of the Problem

2.5 professional ethics:

2.5.1 integrity;
2.5.2 objectivity and independence;
2.5.3 professional competence and due care;
2.5.4 confidentiality;
2.5.5 professional behavior; and
2.6 moral values?
3. Is there a significant difference in the respondents' assessment on the job performance of graduates when
grouped according to their profile variables?
4. Based on the findings of the study, what inputs to the curriculum and instructions can be proposed through
pamphlets?
Theoretical Framework
CHED Memorandum Order (CMO) No. 03, s. 2007, Article IV
The Commission on Higher Education issued the Revised Policies and Standards for Bachelor of Science in
Accountancy that include a core competency standard enclosing a precise and technical specification of rules and
guidelines for the accounting profession, as provided in Article IV of CHED Memorandum Order No. 03 Series of 2007.
Under Section 16 of the Competency Standards, the identified core competencies for professional accountants are
knowledge, skills, and values which are considered necessary to perform effectively in today’s rapidly changing
environment.
1. Knowledge (General Knowledge, Organizational and Business Knowledge, Information Technology (IT)
Knowledge, and Accounting and Finance Knowledge)
2. Intellectual Skills (Analysis, Problem-solving, and strategic/critical thinking)
3. Interpersonal Skills
4. Communication Skills
5. Professional Ethics (Integrity, Objectivity and Independence, Professional Competence and Due Care,
Confidentiality, and Professional Behavior)
6. Moral Values
Conceptual Framework

Figure 1.
Research Paradigm
Summary of Conceptual Literature used in the study
Summary of Research Literature used in the study
Employer’s Feedback Knowledge Accounting and Finance Knowledge
• Todd (2019) • Oragui (2021) • Johansson (2021); Laura (2022)
• London (2015) • Prabhakaran (2021) • Indeed Editorial Team (2021)
• Harvard Business Review (2016) • Mohajan (2016) • Krakoff and Woods (2019)
• Indeed Editorial Team (2021) • Bolisani and Bratianu (2018) • Piaget (1972)
• Hazi (2020) • Zagzebski (2017) • Cunningham, Acosta and Muller (2016)
Job Performance • Williamson (2002) • What is Intellectual Skills (2021)
• Campbell, McHenry and Wise General Knowledge • Teaching and Learning in Higher Education-Type of
(20008) • Bhojane (2020) Learning (2020)
• Employee Performance: 9 Steps to • Belles-Obrero and Duchini (2021) • Johnson (1997)
Measure, Evaluate and Improve • Hussain (2019) Analysis
(2020) • Importance of General Knowledge in • Beaney and Michael (2021)
• Newman, Kinney, and Farr (2008) Life (2018) • The Importance of Analytical Thinking in Today’s
• Indeed Editorial Team (2021) • Bhatt (2022) Data-Driven Workplace
• Pawar (2019) Organizational and Business Knowledge • Baker (2022); Tuovila (2022)
• Katz and Khan (2001) • Hajric (2019); Bawge and Sapate (2017) • Yordanoza, Nikolova and Lliev (2018)
Competency Standards • Kohn (2020) • Jane (2017)
• Heywood (1992) • Larry (2019) • Perdana (2019)
• Regional Office for Asia and Pacific • Dalkir (2005) Problem-solving
(2015) Information Technology Knowledge • Alexander and Winne (2006)
• International Centre for Technical and • Tam (2011) • Mayer (2003)
Vocational Education and Training • Ghasemi, Shafeiepour, Aslani, and • Conn and McLean (2018)
(2013) Barvayeh (2011) • Aparicio (2021)
• Australian National Authority (2010) • Amirul, Mail, Bakar, and Riapin (2017) • Stottler (2017)
• International Labour Organization • Kaye and Nicholson (1992)
(2015) • Wessel (2008)
• Tan-Torres (2018): Jamero (2021)
Summary of Research Literature used in the study
Strategic/Critical Thinking 2 3
• Stobierski (2020)
• Horwath
• Hitchcock (2020)
• Runyon (2020)
• Higher Education Marketing (2021)
Interpersonal Skills
• Pulsifer (2017)
• Ozier (2016)
• McConnell (2004)
• Doyle (2022)
• Janeau (2022)
Communication Skills
• The Importance of good
communication in the workplace
Research Methodology
Research Design: Descriptive Survey Research Design

Data Gathering Instrument: Researcher-made Questionnaire

Sampling Design: Simple Random Sampling Technique

Respondents of the study: Employer’s of BS Accountancy Graduates (2018-2022)

Statistical Tools Used Frequency and Percentage

Weighted Mean
Independent Samples T-Test
One-way ANOVA
Likert Scale
Salient Findings per SOP
1. Profile of the Employer’s of the Graduates according to:
Age
• Most of the respondents of the study were aged 41-50 years old
• Least number of respondents belonged to the age group of 51-60 years old
Sex
• Majority of the respondents were found to be females
• The other 56 respondents were males
Civil Status
• More than half of the employers were married
Position in the Company
• The respondents mostly consist of other positions other than Senior Accountant, Chief Auditor, Assurance Senior, and
Manager
• The position of Assurance Senior had the lowest frequency
Salient Findings per SOP
2. Employer’s Assessment on the Job Performance of the Graduates

The study revealed that the overall mean assessment of employers on the job performance of graduates in terms of knowledge had a
composite mean of 3.14. The English language competency obtained the highest weighted mean of 3.47 while knowledge of
graduates regarding quantitative methods and business statistics had the lowest weighted mean of 2.86. In the matter of intellectual
skills, which had a composite mean of 3.07, the reliable evaluation of information got the highest weighted mean of 3.33 whereas the
ability to link different kinds of financial data got the lowest mean of 2.90. For interpersonal skills, it obtained a composite mean of
3.26, with 3.43 as the highest mean which pertains to graduates being able to work in groups and being a team player. Moreover, the
lowest mean of 2.98 was obtained by the item referring to teaching other colleagues new skills. In terms of communication skills, a
composite mean of 3.12 was obtained. Explaining verbally and/or in writing policies, procedures, regulatory matters, and audit results
at an appropriate level to the audience had the highest mean of 3.17 while with a mean of 3.01, being able to justify one’s position
ranked the lowest among other means. Professional ethics had a composite mean of 3.19, with the item regarding full disclosure of all
relevant information that could influence understanding, comments, and recommendations presented having the highest mean of 3.35
as compared to the lowest mean of 2.99 as obtained by refraining from disclosing confidential information unless obligated to do so.
For moral values with a composite mean of 3.45, the ability to discern between what is morally right or wrong obtained the highest
mean of 3.56 whereas the lowest mean of 3.32 belonged to taking into account the consequences of the graduates’ actions. Only the
ability to discern between morally right or wrong received excellent feedback while the rest of the foregoing was rated as satisfactory.
Salient Findings per SOP
3. Out of all the assessments of job performance tested for differences in terms of the respondents’ profile variables, only assessments of
knowledge and professional ethics in terms of age, and knowledge in terms of sex were found to have significant differences.
Accordingly, assessments of intellectual skills, interpersonal skills, communication skills, and moral values in terms of age and sex,
respectively, as well as the assessment of professional ethics in terms of sex, were found to have no significant differences. Similarly,
assessments of knowledge, intellectual skills, interpersonal skills, communication skills, professional ethics, and moral values in
terms of both civil status and position in the company of the respondents, respectively, were also found to have no significant
differences.
4. Based on the findings of the study, the researchers proposed an output, in the form of pamphlets, containing inputs to the curriculum
and instructions of the institution. It presents the proposed student outcomes for each area of concern, the findings of the study that
served as its basis, as well as the corresponding recommendations.
Conclusions
1. The majority of the respondents in the study are female, mostly ages 41-50, and the majority of them are married. Other positions in
the company, other than senior accountant, chief auditor, assurance senior, and manager, had a greater number of respondents.
2. The level of job performance that the graduates portray in the workplace in various areas, such as knowledge, intellectual skills,
interpersonal skills, communication skills, professional ethics, and moral values, gained an overall satisfactory assessment.
3. The results of the study revealed that there is no significant difference between the employers' assessments of the job performance of
the graduates in terms of knowledge, intellectual skills, interpersonal skills, communication skills, professional ethics, and moral
values when grouped according to their civil status and position in the company. Then, the employers’ assessments of the job
performance of graduates in terms of intellectual skills, interpersonal skills, communication skills, and moral values exhibited no
significant difference when grouped according to age while the employers’ assessments in terms of intellectual skills, interpersonal
skills, communication skills, professional ethics, and moral values, when grouped according to sex, showed no significant
differences. Knowledge, on the contrary, showed a significant difference among employers’ assessments of the job performance of the
graduates when grouped according to age and sex. Professional ethics also showed a significant difference in the employers'
assessments of the job performance of the graduates when grouped according to age.
4. The proposed output of this study contains the proposed student outcomes, findings, and recommendations regarding the competency
standards of graduates. These are aligned with the verbal interpretations of the assessment of the job performance of the graduates in
terms of knowledge, intellectual skills, interpersonal skills, communication skills, professional ethics, and moral values. This output
will guide the institution to improve its curriculum and instructions, providing students with the highest quality education in the field
of accountancy.
Recommendations
1. The output could be given to the program management to make them aware of the competency standards
for the accountancy profession, which can be considered inputs for program curriculum improvements.
2. The recommendations in the proposed output could be implemented for developing teaching methods that
can help students obtain the expected excellency and enhance their competencies in achieving excellent
job performance.
3. The OJT training plan could be modified based on the proposed student outcomes, whereas the
supervisor’s feedback on trainees could include additional criteria relating to the competency standards to
ensure the realization of excellent job performance for the students.
4. Consistent seminars and training anchored to this study's output can be conducted by the JPIA for the BSA
students and graduates to achieve the necessary core competencies and expertise they must possess.
5. Similar studies could be conducted over the years to improve and develop the results and adapt to the
changes that could occur.