St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Chapter 1
THE PROBLEM AND REVIEW OF RELATED LITERATURE
Introduction
According to a Tracer Study on Bachelor of Science
Accountancy Graduates by J. Mendoza (n.d.), “The goal of
the
accounting
program
is
to
produce
highly
skilled,
highly employable graduates after graduation”. Diplomas
can assess the
quality
success of the
education
in
the
curriculum by offering
CPA
licensing
exams.
The
profession of accountant distinguishes itself by several
characteristics
including
the
mastery
of
specific
intellectual skills obtained by training and education,
adherence to a joint code of principles and behavior,
including
the
preservation
of
an
inherently
objective
outlook. The assumption of accountability for the public
interest
is
a
defining
feature
of
the
accounting
profession. Therefore, the duty of a competent accountant
is not just to meet the needs of clients or employers. In
this sense, the university should be able to cultivate
character and foster young people to become responsible
persons and qualified experts. (J. Mendoza n.d.)
Graduates in accountancy programs are expected to
have acquired proficiency and competency skills during
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
their on-job-training and in-house review classes to be
better prepared for the licensure examination and the
profession.
These
skills
include
analytical
skills,
financial reporting, and mastery of different areas of
the profession, good communication skills, skills in the
use of information technology,
critical
thinking
skills,
problem-solving
human
relations
skills,
skills,
and
research skills.
Educational institutions perform tracer studies for
decades and the knowledge collected from survey papers
are commonly used for curriculum creation and reform,
improving professional values and growing satisfaction
with work for graduates. Tracer research is essential to
the increase of every institution as there will be no
benchmarking
development
on
which
without
an
to
base
assessment
its
of
professional
the
results
of
education programs.
To
ensure
institutions
quality
should
of
courses,
contribute
higher
effectively
education
to
the
continuing professional development of their graduates
through the implementation of the principles of tracer
studies to construct a sustainable learning environment.
Therefore, tracer studies serve as a documentary study on
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
the need to increase quality in programs provided by many
institutions of higher education. With these studies they
will meet the needs of the changing fields of education,
socioeconomic,
industry
and
technology
in
the
new
century.
Therefore, there is a need to
investigation
of
the
make a subsequent
accountancy
graduates
not
exclusively to find them, however, more importantly is to
discover how satisfactory is the preparation given by the
University in the overall performance of their career
life, the degree by which the teaching and competency
abilities were created and developed, the work status of
the alumni just as the accomplishments in the field.
In this regard, the purpose of this study is to
evaluate the whereabouts and performance of the graduates
of St. Paul University Philippines in the workplace by
determining
the
effect
of
the
accountancy
program
on
their personal and professional life. It also sought to
know
whether
the
program
influences
the
graduates’
employability and productivity, and the perceptions and
suggestions of the participants are deemed useful in the
fortification
of
the
accountancy
program
in
St.
Paul
University Philippines.
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Review of Related Literature
To gain better knowledge and understanding regarding
the effect of Paulinian Education to the Graduates of St.
Paul University Philippines, different concepts relevant
to the study are gathered by the researchers.
A.
Status of the Accounting Industry in the Philippines
According to new research about the status of the
accounting
industry
in
the
Philippines
from
Oojeema,
(2019), accounting is one of the most promising careers
today. Since almost every field and industry needs the
expertise
of
accounting
professionals,
the
available
career opportunities are vast. Now, why is accounting
such
a
popular
major
and
career
of
choice,
most
especially in the Philippines? Here are the top reasons
why.
First is that accounting jobs have been making a
comeback locally and overseas for the past few years. In
a report by the BusinessMirror, there is a shortage of
Filipino certified public accountants (CPAs) against an
increasing demand for more of these professionals. Only
7,500 to 8,000 accountants are getting certified each
year in the Philippines, and majority of them look for
work abroad. If people are smart and, in a position, to
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
get
into
because
a
career,
now
would
they
seem
should
like
consider
the
best
accounting
time.
Local
companies, as well as overseas ones, are looking to hire
more
Filipino
because
CPAs
these
and
in
most
professionals
cases
are
in
pay
handsomely
demand.
Filipino
accountants are globally recognized and in demand and can
meet
today’s
Philippines
requirements.
need
accountants
Singapore,
who
are
Malaysia,
fluent
in
and
the
English language and Filipinos can absolutely fit the
bill. The accounting job in the Philippines is on the
uptick because there is a small supply, and the demand is
high. Now has never been a better time to strike while
the iron is hot. It is lucrative to be in this profession
now more than ever.
Aside
from
the
increasing
demand,
jobs
in
the
accounting industry are also known as those with the most
lucrative salary rates. They have a competitive and high
salary.
For
a
quick
reference,
here
are
some
sample
salary rates for accounting jobs in the Philippines, as
per PayScale: The average salary for a certified public
accountant or CPA is ₱240,136 or ₱245.70 per hour. A tax
accountant, on the other hand, can earn an average salary
of ₱384,210 or ₱125.00 at an hourly rate. On average, the
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
salary rate of an auditor in the Philippines is ₱224,244
or ₱94.22 hourly. For a payroll clerk, the average salary
is ₱145,041 or ₱56.26 per hour. These average rates are
relatively
higher
than
the
base
minimum
wage
in
the
Philippines, so accounting jobs continue to be among the
most profitable careers today.
Accountants
industries,
can
whether
select
it
is
the
in
jobs
the
from
public
different
or
private
sector. Just because people are accountants, it does not
mean
they
cannot
join
the
BPO
or
IT
industries.
The
proliferating BPO and IT companies would still require
accountants
and
accounting
staff
to
handle
their
bookkeeping and payroll ledgers. The freelance route is
another lucrative option. Therefore, accountants can work
in any industry in any sector and get offered the high
salaries given to them. With accounting jobs that are in
demand, people have the luxury of picking where you want
to work and who you want to work for. You do not have to
fear a shortage of jobs because any and every industry
needs accountants. In the public sector, people could
work for the Bureau of Internal Revenue (BIR) if they
desire. They could also work for the private sector in a
multinational
company
and
take
advantage
of
School of Business, Accountancy and Hospitality Management
the
many
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
bonuses
there.
There
is
currently
no
shortage
of
accounting jobs, and with the experience they can attain
from the different industries, it will give them realworld experience and a competitive edge. Plus, if they
are
adept
software,
in
cloud
they
will
computing
open
or
doors
online
that
lead
accounting
to
more
opportunities.
Accountants
accounting
jobs
are
not
since
constrained
they
are
also
to
strictly
familiar
with
business processes; they may be tapped into utilizing
their
know-how
in
cross
functional
roles
i.e.,
IT
security audit, software implementation, business process
improvements,
etc.
With
the
rise
of
accounting
jobs
locally as well as abroad, why do jobseekers think that
IT and BPO jobs are the best options? They are too busy
thinking these jobs are the only way out or just the
popular trend. They should step back and look at the
total
job
landscape
and
evaluate
financial
jobs.
Therefore, people should consider thinking of a career in
accounting.
B.
Requirements in the Business and Accounting Industry
According to new research about the requirements for
a career in accounting by CollegeChoice (2021), the role
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
of individuals in an accounting career is multifaceted.
Accountants
not
only
ensure
all
finance-related
responsibilities are accurate and legally compliant, but
they
also
are
assessment
clients
tasked
and
with
budgetary
and
small
proactively
efficiency.
businesses
to
analyzing
From
risk
individual
international
corporations, accountants play an integral role. The core
philosophy of accountants includes honesty, transparency,
and equality. But aside from the core philosophy needed
by accountants, what does their industry require from
them?
First requirement is the accounting certifications
and licensure.
Accounting certifications and licensure
can prepare individuals for a career in accounting while
fine-tuning accounting skill sets. These credentials may
enhance career opportunities and elevate pay grades. The
list
below
includes
multiple
certifications
and
licensures. Make sure to consider career preference and
concentration to determine the ideal fit.
Certified Fraud Examiner (CFE)
CFEs detect and prevent fraudulent activity within
or against an organization. A CFE certification is
advantageous
to
government,
forensic,
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and
public
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
accountants.
The
Association
of
Certified
Fraud
Examiners (ACFE) requires a bachelor’s degree and
two years of fraud-related professional experience.
Certified Management Accountant (CMA)
CMAs
ensure
a
business’s
well-being
from
an
accounting and strategic management perspective. A
CMA
certification
proves
especially
valuable
for
corporate and risk management accountants. To obtain
a CMA certification from the Institute of Management
Accountants (IMA) requires a bachelor’s degree and
two
continuous
years
in
financial
management
or
management accounting.
Certified Financial Planner (CFP)
CFPs
focus
on
client
budgets,
investment
strategizing, and execution. Wealth management and
financial
valuable
advisors
asset.
consider
Before
CFP
taking
the
certification
CFP
exam,
a
the
Certified Financial Board of Standards requires a
bachelor’s
degree
and
completion
of
CFP
board-
approved coursework.
According to Freedman (2017), the second requirement
is
that
Accountants
need
Business
Compliance
Requirements. An accountant is one of the few people in
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
an organization who has a complete look at the finances
of a business or investment venture, and as such, making
sure that they are honest and up-front with their work is
of utmost importance to prevent major financial crimes.
There
are
numerous
compliance
requirements,
including
those set forth by the Securities and Exchange Commission
(SEC) and those found in the Sarbanes Oxley Act.
According to the research of Pearson Pathways (n.d),
the third and fourth requirement is as follows: Third are
accounting
important
duties.
role
Accounting
in
financial
professionals
play
decision-making.
an
They
demonstrate a unique skill set that can address a variety
of tasks that are integral to a functioning business.
Fourth are Accounting Skills. First accounting skill
is
Communication.
If
accountants
can
go
beyond
the
numbers to extract insight and clearly explain meaning
from
data,
accountants’
communication
skills
will
set
them apart. For example, one of the accounting duties may
include taking a complex set of charts and turning it
into a conversation any department can understand. Second
is
leadership.
Developing
accountants
grow
initiative
on
from
leadership
within.
projects
and
When
speak
skills
will
help
accountants
take
up
about
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your
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
contributions,
it
demonstrates
investment
in
an
organization as well as capacity to lead others toward
success.
Third
is
decision
decision-making
skills
confidence
knowledge.
and
making.
requires
a
When
Building
certain
accountants
strong
level
of
know
the
company’s current standing and financial goals, they can
make informed decisions and help move the company in a
positive direction. Fourth is strategic thinking. Ramping
up strategic thinking skills is key to delivering value
in the business world. It requires the ability to see how
disparate
pieces
of
information
fit
together,
quickly
analyze all factors, and make the best decisions to help
move businesses forward.
Fifth is being techy. From new accounting tools to
state-of-the-art devices, technology is rapidly changing
the field. Accounting professionals who are skilled in
the
latest
trends
will
workforce.
Having
software
a
accountants
and
have
Sixth
solid
to
a
is
keep
competitive
Budgeting
finance
take
up
and
with
advantage
Financial
background
on
financial
greater
can
in
tech
the
Analysis.
position
professional
responsibilities and apply their skills in projection and
data-driven modeling.
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
C.
Contribution
of
The
Accountancy
Program
to
the
Professional and Personal Life of Accountants
The
transition
professional
is
a
of
life
tedious
from
a
journey.
student
to
Like
game,
a
a
individuals must finish levels to conquer the final boss
which is self-actualization. As they progress to these
levels, they are continuously equipped with knowledge and
skills that hone their prowess to their craft. Students
must
adjust
themselves
according
to
the
professional
environment by implementing their conceptual knowledge in
the new world of work. Usually, business students use
their skills and theoretical business knowledge in their
first
jobs.
By
integrating
conceptual
knowledge
and
training through academic internship programs, students
can be facilitated to better implement their concepts at
the
workplace.
According
to
Gault
et
al.,
academic
internships are a bridge to link theory and practice by
taking
part
in
supervised
and
scheduled
work.
These
internship programs not only improve students’ personal
skills
but
also
polish
their
professional
growth
and
experience. Today, educational institutes, students and
business
internship
recruiters
programs.
are
aware
of
Internship
the
importance
programs
School of Business, Accountancy and Hospitality Management
are
of
the
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
opportunities for educational institutes to upgrade the
students'
enrolment
and
students,
internships
prepare
are
an
their
curriculum.
experience
of
For
practical
work. As companies prefer those business graduates who
have required skills and practical knowledge, internships
supply valuable employees and competent job applicants to
the companies. Internship programs enable students to get
training during their course programs and save companies’
supervision and training costs by providing them trained
employees.
Some of the contributions of the Accountancy program
to the personal life of the graduates are as follows: it
helps
in
the
enhancement
of
soft
skills
(e.g.
communication, critical thinking, leadership, teamwork,
work ethic, etc.); it gives them better perspectives in
life; it helps them become Christ-centered; they gain a
sense
of
compassionate
care
for
others;
gain
self-
confidence; gain Self-esteem; Become more resilient and
confident in personal problems; endowed with high ethical
values and a deep sense of duty.
When it comes to the graduates’ personal life, the
said program facilitated the job promotion and along with
it,
improved
their
relationship
with
colleagues
School of Business, Accountancy and Hospitality Management
and
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
administrators; it also added to their general knowledge
in
business
regulatory
tax
(e.g.,
gained
standards,
understanding
proficiency
in
in-Depth
up-to-date
and
technology
advising)
management
knowledge
and
skills
of
expertise,
heightened
(i.e.
the
their
Financial,
Operating, Marketing, etc.).
D.
Community Engagement of Accountants
The world has been changing as well as its demands.
There are different industries across the world and all
these also have demands and it changes. The Business and
Accountancy
Industry
is
not
only
looking
for
professionals who are really inclined and square-fitted
to the skills needed in the industry, but they are also
looking
for
well-rounded
professionals
that
involve
themselves not only in the workplace but also in their
respective
communities.
It
is
skyrocketing
professionals are becoming professionals that
that
actively
participate in their community.
Many
simplest
have
term,
defined
but
community
according
to
engagement
in
Pennsylvania
its
State
University, community engagement seeks to better engage
with the community to achieve long-term and sustainable
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
outcomes, processes, relationships, discourse, decisionmaking,
or
implementation.
Engagement
is
not
that
complicated that it is based on the framework of guiding
principles,
based
on
strategies,
the
simple
and
approaches,
framework
that
the
rather
right
it
of
is
all
community members to be informed, consulted, involved,
and empowered need to be respected.
The Pennsylvania State University also stated that
community engagement is the process of working together
as
a
group
of
people
connected
by
special
interest,
geographic proximity, or similar situations to address
issues affecting the well-being of those people. "It is a
powerful
vehicle
for
bringing
about
environmental
and
behavioral changes that will improve the health of the
community and its members It often involves partnerships
and coalitions that help mobilize resources and influence
systems, change relationships among partners, and serve
as
catalysts
for
changing
policies,
programs,
and
practices" (CDC, 1997). In short, Community engagement
involves strategic processes with a very specific purpose
of working with other persons to identify and address
issues
affecting
Community
Education
their
which
well-being.
are
Second
"projects
that
School of Business, Accountancy and Hospitality Management
is
the
provide
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
instructional services or curricula or serve to educate
the public about a social issue" (The Regents of the
University of Minnesota, 2021). Third is the Community
Organizing which are Projects that bring people together
with the goal of solving a community issue. Fourth is the
Deliberative Dialogue that intentionally brings
people
together to build understanding across differences. Fifth
is the Direct Service that provides a product or service
to an individual or a group. Examples include being a
volunteer shift at a local organization, creating social
media tools for an organization, or creating a community
mural.
Sixth
Economic
Development
that
works
on
developing the regional economy in a sustainable way.
Seventh is Engaged research that "directly benefits the
community
by
clarifying
the
causes
of
a
community
challenge, mapping a community's assets, or contributing
to
solutions
faculty
to
member's
current
challenges
research
agenda"
and
also
(Regents
fits
of
a
the
University of Minnesota, 2021) And last is Institutional
Engagement where university resources are intentionally
offered
without
undue
barriers
to
the
community.
The
accountant itself has many choices and its engagement can
be one of these.
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
For some, the Accountancy profession may seem “more
associated
with
capitalism
rather
than
altruism”
(Huffman, 2017). Today, many millennial accountants are
making a bid to sweep traditional stereotypes, breaking
this stigma. Fueled with passion and idealism, they are
ready to change the world. They started their life being
exposed
to
social
issues
such
as
climate
change,
inequalities, discriminations and many more. These are
the issues that their eyes always see. Accountants now
are different. They see problems and they want to fix
them. This is where they indulge themselves into the
community.
Accountants
cannot
save
the
world
like
the
superheroes that were capes, but they can offer their
altruistic mind in giving back to society. Accountants
give back to the community in many ways. Some volunteers,
working for Non-Profit Organization, Serving,
money,
and
promoting
practice
areas
for
donating
sustainable
accounting. A specific example of an accountant engaging
with
the
community
was
given
by
the
Journal
of
Accountancy. He is Diego J. Baca, a CPA who had gone
rough just to become a dream. And now that he is already
a
CPA
and
working
as
an
Assurance
Manager
School of Business, Accountancy and Hospitality Management
at
EY
in
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Denver, he worked hard to give back to the community.
Although he wants to earn a lot of money, he still spends
hundreds of his hours per year volunteering to influence
the
lives
of
young
people.
He
works
with
several
mentorship programs and serves as local co-director and
assistant regional leader for the College MAP program. He
is also doing freelance mentoring.
Another example given by the Journal of Accountants
is Shauna Duffy, a CPA. This girl found a way to support
causes that she is passionate about using her accounting
skills.
She
is
an
example
of
a
young
accountant
who
shares her knowledge and perspectives she has gained in
accounting to influence the ‘Not for Profit Organization’
(NFP).
She
accountant
directly
because
I
quoted,
wanted
"I'm
to
do
literally
something
only
that
an
I
thought would be useful and valuable in the community. I
didn't come to community service as an accountant looking
for something to do; I came to accounting as somebody
working in community service looking for what would be a
really useful skill set and set of tools." And before
entering NFP, she also volunteered her time such as the
basics of accounting and finance. Donating is one of the
most basic ways an Accountant can give back to society.
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Duffy also contributes to many
causes such as
animal
shelter, mental health facilities and to groups that work
with vulnerable and marginalized children in her state.
These are some ways Accountants engage themselves in the
community. They keep pushing forward and continue to make
differences every day whether by contributing their time,
money, or expertise. As said, they are truly continuing
the tradition of public service.
E.
Paulinian Professionals
The vast world has changed gradually, and it has
become
a
small
technological
village.
advancement,
With
the
people
unprecedented
create
lots
of
connections that change the field where people play. With
that said, St. Paul University Philippines (SPUP) retains
its thrust to prepare graduates and students to become
globally competent and responsible Paulinians.
The SPUP is committed to produce globally competent
and
responsible
graduates
who
can
"demonstrate
a
comprehensive understanding of the methods of inquiry and
how these methods are used to
interpret knowledge in
their own field, analyze problems and issues and generate
ideas
and
solutions
that
contribute
to
a
better
understanding of the world, use innovative methods and
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
technologies in solving problems and in making decisions,
demonstrate ethical standards in the conduct of research,
utilize research findings for the upliftment of local,
national and global communities, communicate effectively
and confidently in a given social context through verbal
and
written
texts,
manifest
support
for
global
sustainable development and the preservation of cultural
heritage through active engagement in local, national and
international
activities,
endeavors,
either
as
a
engage
leader
in
or
service
an
learning
active
member,
manifest sound relationships with God, self, others, and
the environment with compassion, respect, integrity and
empathy
and
practice
Christian
servant
leadership
to
contribute positively to the accomplishment of team goals
through
collaborative
processes”
(St.
Paul
University
Philippines, 2020).
“SPUP anchors its services on giving the graduates
what
citizenship
and
character
dimensions
are.
The
plurality and mobility of millennial learners are indeed
a
challenge
in
terms
of
citizenship
and
character
dimension. Somehow, SPUP has creatively taken advantage
of this opportunity and creatively offered the service of
creating graduates to become global citizens. Therefore,
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
the Paulinian education develops the global competencies
of students and graduates with emphasis on a) character
and
values;
b)
citizenship;
and
c)
academic
service
learning” (Ang, 2017).
“Character and value education is imperative in the
present era of globalization with its massive consumerism
and degeneration of morality” (Roy, C., 2011). “Thus, the
character formation of Paulinians is anchored on five
core
values:
Christ-centeredness,
Charity,
Community,
Charism and Commission. The development and application
of good manners and personality development focus on love
of
God
and
others,
justice
and
stewardship,
servant
leadership,
peace,
environmental
forgiveness
and
non-
violence” (Ang, 2017). “It adheres to a holistic approach
that integrates character development in every aspect of
school
life”
(Fatoni,
A.,
2017).
There
is
a
need
to
inculcate students the human values of peace, truth and
right
conduct,
compassion,
non-violence,
respect
for
human life and dignity, love and care of mother earth,
and responsible citizenship (UGC, 2003).
Based
on
the
recent
survey
conducted
to
735
respondents, it was found out that 90% of them affirmed
that character formation has a positive impact in the
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St. Paul University Philippines
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development
traits
of
such
global
as
competencies.
persistent
They
identified
endurance,
resiliency,
optimism, ethics and morality, faith and hope, openness
to
change,
discipline,
care
for
social
mindfulness,
others,
self-awareness
responsibility,
honesty
and
personal
accountability,
and
self-
integrity,
leadership,
patience, and tolerance that is very important to survive
and thrive in the global society. Therefore, these are
the traits that a Paulinian must manifest in the global
workplace.
The nature of social relations has changed. This is
due to the unprecedented technological advancement that
gives rise to the interconnectivity among the people and
the
world.
Now,
citizenship
education
has
become
an
important part of the education ministry. According to
Sr. Merceditas Ang, SPC, digital citizenship is emerging
because
of
a
transformative
requires
recent
emphasis
on
technology-enabled
pedagogy
through
the
21st
greater
awareness
of
the
century.
importance
It
of
respecting and protecting privacy and information, given
the
volumes
through
of
digital
information
networks.
to
That
which
is
we
why,
have
at
access
SPUP,
the
students are taught about responsible use of social media
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networks and cyber security. The students are formed to
become responsible global digital citizens. As such, they
understand the new global interconnectedness and learn to
ethically use technology (Crockett, 2017). This entails
the
cultivation
of
values
and
perspectives
that
open
towards individual and cultural differences and care of
the
world.
leadership,
A
ethics,
responsibility.
nurturing
global
global
There’s
these
digital
values
citizen
awareness,
no
better
within
our
“practices
and
place
personal
to
children
begin
than
in
today’s classroom” (Crokett, L.W. & Churches, 2017).
“Academic
curriculum
and
provides
the
pedagogy
in
service-learning
instruction
students
which
of
is
embedded
Paulinian
in
education.
the
It
with
an
experiential
learning
education
is
delivered
engaging
by
students in community service that is integrated with the
learning
objectives
premised
on
of
providing
core
academic
students
with
curricula,
as
contextualized
learning experiences that are based on authentic, realtime situations in their local communities. The service
learning is based on the skills or specialization taught
in the academic program” (Ang, 2017).
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Also, from these global competencies with emphasis
on character and values, citizenship and academic service
learning that create globally competent and responsible
graduates,
Paulinian
education
is
also
committed
in
producing graduates that imbibe Paulinian spirituality.
Paulinian
professionals
show
characteristics
such
as
Christ-centeredness, compassionate, with deep sense of
commitment,
service-oriented,
community-oriented,
humble,
“all-to-all”,
or
agent
simple,
of
social
transformation and caring for the environment.
Paulinian education also helps students discover and
develop their human potentials to the fullest. Paulinian
graduates are expected to also become Christian leaders,
good
persons,
critical
efficient
thinkers
and
and
effective
problem
solvers,
communicators,
and
life-long
learners.
F.
Accountancy Program of Top Performing Schools
According
to
Cabrera
&
Fernando
(2010),
instructional programs of higher educational institutions
serve as the blueprint of the educational landscape that
plays a vital role in developing young minds to become
productive
members
of
the
society.
An
instructional
program is a replicable instructional activity that is
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designed and implemented to achieve instructional goals
to the intended learners. It aims to develop the skills,
attitude, values and professional; competencies of the
learner in preparing for the practice of a profession.
In the Philippines, the Accounting Industry is one of
the most promising careers. The demand for Accountants is
higher than the supply of Accountants in the Philippines.
Rest assured that each one will have a place to land on.
Additionally,
Accounting
jobs
have
the
most
lucrative
jobs paying with an average of P240.70 per hour for CPAs.
It's high, isn’t it?
In St. Paul University Philippines, it retains its
thrust
to
develop
globally
competent
and
responsible
citizens, as well as life-long learners. The Accountancy
Program being offered by the University has also its
Program
Objectives
and
Goals
aligned
with
the
university’s goal and objectives. The Accountancy Program
of a school should not only be benchmarked against its
previous
performance
but
also
be
benchmarked
to
the
universities which perform well.
First university to look up to and to benchmark with
is the Far Eastern University (FEU). Cabrera and Fernando
which
are
both
CPAs
conducted
a
study
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St. Paul University Philippines
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Pedagogical Practices of Accountancy Program in which the
researchers
assessed
their
Accountancy
Program
by
analyzing the pedagogical practices about (1) program of
studies,
(2)
extra-curricular
activities,
(3)
instructional process, (4) instructional strategies, (5)
teaching
students,
methods,
(7)
(6)
classroom
support
for
management
slow
and
(8)
performing
academic
performance evaluation of the students.
Based on their findings, their participants assessed
those eight pedagogical practices to “Great Extent”. The
Pedagogical practice ‘program of studies’ got the highest
categorical mean of 3.34, described as ‘Great Extent’. On
the other hand, the pedagogical practice ‘support for
slow performing students’ got the lowest categorical mean
of 2.97, described also as a Great Extent.
Another University to look up to is the University
of Saint Louis (USL). According to Pattaguan (2016), its
flagship program is Accountancy which has maintained its
tradition of excellence as can be seen in her outcomesthe
graduates
who
excelled
in
the
Government
Board
Examination called the Certified Public Accountant (CPA)
Board
Examination
given
by
the
Philippine
Regulation
Commission (PRC) through the Board of Accountancy. To be
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on top, USL has innovative programs and or projects to
ensure the readiness of its graduates to top and pass the
Board Examination and to be ready for the world of work.
Outcome-based
education
(OBE)
is
a
model
of
education that rejects the traditional focus on what the
school provides to students, in favor of making students
demonstrate that they "know and are able to do" whatever
the required outcomes are. OBE reforms emphasize setting
clear
standards
for
observable,
measurable
outcomes.
Nothing about OBE demands the adoption of any specific
outcome. (www.k12academics.com). The incorporation of the
Outcome-Based
Education
of
the
university
makes
the
Accountancy Program of USL a top performing one.
In assessing the outcome-based education, Pattaguan
used the Spady four OBE principles, and these principles
are Clarity of Focus, Design down, High expectations, and
Expanded Opportunities.
“Clarity of focus revolves around everything faculty
members
students
do
or
that
must
learners
be
to
focused
be
able
on
to
what
do
they
want
successfully.
Hence, faculty members must focus in helping learners
develop knowledge, skills and values that will enable
them to achieve significant outcomes as defined by the
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institutions of learning Based on faculty responses in
both questionnaire and focus group discussion, all of
them
were
learners’
skills
one
in
saying
development
as
would
be
of
that
they
contribute
competencies,
accountants.
Most
hard
of
to
and
the
the
soft
alumni
graduates in the focus group discussion confirm that they
are being helped well by their Accounting Instructors.”
(Pattaguan, 2016)
“Design Down suggests that curriculum design must
commence
with
a
clear
definition
of
the
significant
learning that learners are to achieve by the end of their
formal education. And therefore, all plans and strategies
to
achieve
outcomes
are
anchored
on
these
desired
graduate attributes. The faculty members agree that all
attributes of the USL graduates at the Institutional and
the BSAC Program level are achievable as experienced by
the faculty. Additionally, most of the alumni confirmed
that the BSAc curriculum of USL is responsive to the
changes of time. The following are the compiled remarks
of the graduates. Most of the alumni confirmed that the
BSAc curriculum of USL is responsive to the changes of
time.
The
following
are
the
compiled
remarks
of
the
graduates.” (Pattaguan, 2016)
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High expectations means that the institution that
implements
an
performance
OBE
must
standards
establish
vis-à-vis
high,
internal
challenging
and
external
factors and alumni confirmed that the establishment of
OBE in USL has contributed to the performance of the
university in the board examination.
Expanding
Opportunities
principle
means
that
students do not learn the same thing in the same way and
at
the
same
time,
hence
students
should
be
given
opportunities to learn outside of the classroom. Faculty
members claimed to have provided every opportunity for
students to learn not only in the classroom but also in
places
where
they
are
given
tasks
to
accomplish,
or
students congregate in small groups and have self-study
opportunities.
“USL
embraced
OBE
as
a
system
in
2009
with
its
desire to maintain if not surpass its achievements in
different programs of the University. By adopting OBE,
all
instructors
convert
the
of
the
existing
University
syllabi
to
were
mandated
already
to
include
outcomes.”
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Conceptual Framework of the Study
This tracer study plays a vital role in determining
the system of education in Accountancy Program that St.
Paul University Philippines has been offering in the past
years. In relation to the necessity to conduct a tracer
study
on
the
status
of
quality
education
and
effectiveness of the existing program, many argue that
tracer studies (surveys of graduates from institutions of
higher education) are often seen as an important tool of
institutional development especially when the world of
work
is
changing
institutions
former
rapidly.
can
get
students.
To
graduates,
their
Therefore,
higher
systematic
feedback
know
whereabouts
working
the
conditions,
education
from
and
of
their
the
their
retrospective assessment of their course of study might
stimulate the curricular debate and could also be very
interesting for the current or later students. According
to Ang (2017), the SPUP continuous its thrust to prepare
graduates and students to become globally competent and
responsible Paulinian Professionals. She also added that
Paulinian education develops the global competencies of
students and graduates with emphasis on a) character and
values; b) citizenship; and c) academic service learning.
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St. Paul University Philippines
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Paulinian
develop
committed
education
their
in
human
also
helps
students
potentials
producing
graduates
to
the
that
discover
and
fullest
and
are
life-long
learners.
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St. Paul University Philippines
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Research Paradigm
INPUT
 Profile of the
participants
 Participants’
assessment of
the University’s
Vision, Mission,
School Goals,
and School
Objectives
 Participants’
Assessment of
the Accountancy
Program
 Participants’
perceived
contribution of
their graduation
in their
personal and
professional
life
 Participants’
suggestion to
further improve
the program
PROCESS
In-depth
analysis of
the
Accountancy
Program in
terms of the
graduates’
whereabouts
and the
participants’
assessment of
the program
OUTPUT
Accountancy
Graduates
of SPUP,
traced.
FEEDBACK
The framework demonstrates the input-process-output
model.
The
participants,
University’s
input
indicates
participants’
Vision,
Mission,
the
profile
assessment
School
Goals
of
of
the
the
and School
Objectives, participants’ assessment of the Accountancy
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St. Paul University Philippines
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program, participants’ perceived contribution of their
graduation in their professional and personal life and
lastly the participants’ suggestion to further improve
the implementation of the Accountancy Program.
The process phase shows the in-depth analysis of the
Accountancy Program of St. Paul University Philippines.
The
output
phase
clearly
shows
the
enhanced
Accountancy Program of St. Paul University Philippines.
Statement of the Problem
This study sought to trace the accountancy graduates
of St. Paul University Philippines for 2009-2019.
Specifically, it sought to answer the following:
1. What is the profile of the participants in terms of
the following indicators:
1.1. Year Graduated
1.2. Employability
1.2.1.
Waiting period before being hired by
first employer
1.2.2.
Employment category (supervisory/non-
supervisory)
1.2.3.
Rate of promotion
1.3. Productivity
1.3.1.
Gross Monthly Salary
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St. Paul University Philippines
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1.3.2.
Estimated Total Assets
1.3.3.
Other Sources of Income
1.4. Community engagement?
2.
To
what
extent
do
the
participants
assess
the
following University in the following areas:
2.1 Vision and Mission;
2.2 School Goals;
2.3 School Objectives;
2.4 Program Educational Objectives; and
2.5 Program Outcomes?
3.
What
is
the
participants’
assessment
of
the
accountancy program in terms of:
3.1 relevance;
3.2 quality of program offering; and
3.3 responsiveness of the curriculum to industry?
requirements?
4.
What
is
the
participants’
assessment
in
the
contribution of the Accountancy Program in their:
4.1 personal life; and
4.2 professional life?
5.
What
are
the
participants’
suggestions
to
further
enhance the Accountancy program of the University?
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Significance of the Study
The findings of the study will be beneficial to the
following:
Accountancy Students. With the help of this study,
the accountancy undergraduate program will improve in its
inadequate areas. This will equip the students with the
essential knowledge and skills needed for work.
Administration. This study could be the basis for
initiating
and
implementing
improvement
plans
in
its
academic curriculum as it will provide information about
the graduates chosen career. It will serve as reference
for improvement and for designing new programs that will
be intended in addressing the real training needs.
Faculty. This study would serve as the basis for
educators to evaluate the methods of instruction used,
the
areas
which
need
improvement
as
well
as
the
curriculum that need to be retained.
Universities.
This
study
will
help
other
universities to enhance their undergraduate programs for
it to cater the demands of today’s globalized world and
improve the post-graduation statistics for the university
which may boost the university’s image and garner more
funds for the betterment of the said program.
School of Business, Accountancy and Hospitality Management
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Researchers. The results of the study likely served
as an instrument for the researchers to get information
or initial knowledge about how the accountancy program
affects the professional life of the graduates of St.
Paul University Philippines.
Future Researchers. The results of the study will
serve as a guide to future researchers who will undergo
similar
study
on
the
areas
about
the
impact
of
the
accountancy program on the life of professionals and will
hopefully
provide
incentives
and
directions
towards
refining the instruments used.
Scope and Limitation of the Study
This
study
aimed
to
determine
the
effects
of
Paulinian Education to the personal and professional life
of the graduates in the Accountancy Program of St. Paul
University Philippines. This study was limited only to
the Bachelor of Science in Accountancy graduates of St.
Paul University Philippines, Batches 2009-2019. The study
was not limited to Certified Public Accountants Licensure
Examination (CPALE) Passers. The data gathered were not
limited only to the responses on the questionnaires that
were
retrieved
personally
and
virtually
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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researchers.
Definition of Terms
For a more profound understanding of the terms used
in
the
study,
the
following
terms
are
defined
operationally:
Capital Gain. It refers to an increase in the value
of a capital asset—such as a stock or real estate—that
gives it a higher value than the purchase price.
Community Engagement.
Refers to the engagement in a
more meaningful way with the community to create longterm and sustainable outcomes or processes.
Curriculum. This refers to the lessons and academic
content taught
in the BS Accountancy program
of SPUP
Batch 2009-2019.
Dividend Income. This refers to a reward given to
shareholders who have invested in a company's equity,
usually originating from the company's net profits.
Employment Status. It refers to the legal status and
classification
of
an
employee
or
who
works
on
as
an
employee or on their own account.
Non-supervisory. Not relating to or involved in the
supervision of others.
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Personal life. The accountancy graduate’s personal
relationships,
interests,
and
activities
that
are
distinct from their public or professional job.
Program
broad
Educational
statements
professional
Objectives.
that
describe
accomplishments
that
It
refers
to
the
career
the
program
the
and
is
preparing graduates to achieve.
Program
outcome.
Are
narrower
statements
that
describe what the students are expected to know and be
able to do by the time of graduation.
Professional life. The accountancy graduate’s career
in industrial or commercial or professional activities.
School
goals.
Statements
describing
the
talents,
skills, and values you should possess at the end of a
course or program.
School objectives. Short statements describing what
students should understand by the end of the school year.
Supervisory. It relates to ensuring that employees
and
firms
comply
with
laws
and
operate
properly
and
safely.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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Chapter 2
METHODS
This
chapter
presents
the
methods
and
procedures
that were used in this present study. These assisted the
researchers in terms of validation of the data that were
gathered
from
instrumentation,
the
participants
data
gathering
of
the
procedures
study,
and
data
analysis.
Research Design
During the study, the researchers used the Mixed
Method
specifically
Descriptive
Evaluative
Research
Design. This was used to describe the profile of the
participants, the university’s attainment of its Vision,
Mission, Goals and Objectives.
This was also be used to
evaluate the effectiveness of the Accountancy Program of
St. Paul University Philippines.
Participants of the Study
The respondents of the study were 101 graduates of
Bachelor of Science in Accountancy from batch 2009 to
2019. The purposive sampling technique was used to select
the participants.
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Instrumentation
In gathering the data needed for the study, the
researchers used a questionnaire patterned on a tracer
questionnaire used by tracer studies on graduates. The
questionnaires were distributed using the platform Google
forms.
Data Gathering Procedure
1. The researchers framed a letter of approval to the
Dean
of
School
of
Business,
Accountancy
and
Hospitality Management for the conduct of the study.
2. The researchers also framed a letter of request to
the
University
registrar
to
collect
the
list
of
Accountancy Graduates from 2009 - 2019.
3. In
assessing
the
status
of
the
graduates,
the
researchers used a tracer study questionnaire as the
main
tool
in
gathering
the
data
needed
for
the
study. Due to the current COVID-19 pandemic, the
participants were given a questionnaire answerable
through Google forms that was sent to them through
email and Messenger application.
4. After
all
questionnaire,
the
the
participants
researchers
answered
the
tallied
and
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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summarized the data collected. After which, the data
were statistically treated.
Data Analysis
The data obtained through the questionnaires were
interpreted
and
analyzed
using
the
statistical
tools
described below:
1. Frequency Count and Percentage Distribution. This were
used to determine the frequency and percentage of the
profile of the participants.
2.
Frequency
determine
Count
the
and
Ranking.
frequency
and
This
the
were
ranking
used
of
to
the
participants’ community engagement, the contribution of
the program to their personal and professional life as
well
as
their
suggestions
to
further
improve
the
determine
the
implementation of Accountancy Program.
3.
Weighted
Mean.
This
was
used
to
graduates’ assessment of the extent of attainment of the
School
of
Business,
Accountancy
and
Hospitality
Management’s vision, mission, goals, and objectives. The
weighted mean was further interpreted using the fivepoint Likert scale as follows:
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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Scale
Qualitative Description
5
Very Great Extent
4
Great Extent
3
Moderate Extent
2
Low Extent
1
Very Low Extent
4. Thematic Analysis. This
emerging
themes
based
on
was
the
used to determine the
suggestions
of
the
participants on how to improve the implementation of the
Accountancy Program.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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Chapter 3
RESULTS AND DISCUSSIONS
This
chapter
presents
the
analysis
and
interpretation of data gathered in tabular and narrative
forms. The data gathered were organized through tables
and
treated
with
the
corresponding
statistical
tools
necessary.
The following tables below present the frequency
count and percentage distributions of the participants’
profile and weighted mean of their views on the different
aspects of the study.
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I. Profile of the Participants
1.1 Year Graduated
Table 1 Frequency Count and Percentage Distribution of
the Participants when grouped according to Year
Graduated:
Year Graduated
Frequency
Percentage
2009
2010
5
3
5.00%
3.00%
2011
23
22.80%
2012
11
10.90%
2013
7
6.90%
2014
2015
12
4
11.90%
4.00%
2016
11
10.90%
2017
5
5.00%
2018
13
12.90%
2019
TOTAL:
7
101
6.90%
100%
Table 1 presents the frequency count and percentage
distribution of the participants when grouped according
to
year
graduated.
It
shows
that
5.00%
of
the
participants are from batch 2009, 3.00% from batch 2010,
22.80% from batch 2011, 10.90% from batch 2012, 6.90%
from batch 2013, 11.90% from batch 2014, 4.00% from batch
2015, 10.90% from batch 2016, 5.00% from batch 2017,
12.90% from batch 2018, and 6.90% from batch 2019. The
data imply that most of the participants are from batch
2011.
School of Business, Accountancy and Hospitality Management
44
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.2 Waiting Period before being Hired by 1st Employer
Table 2 Frequency Count and Percentage Distribution of
the Participants when grouped according to Waiting Period
before being hired by 1st Employer:
Waiting Period
Frequency
Percentage
0-6 months
69
68.30%
6 months – 1 year
15
14.90%
1 year – 1.5 years
1.5 – 2 years
6
5
5.90%
5.00%
2 years – 2.5 years
3
3.00%
2.5 years – 3 years
2
2.00%
1
101
1.00%
100%
Straight to Law School
TOTAL:
Table 2 presents the frequency count and percentage
distribution of the participants when grouped according
to waiting period before being hired by 1st employer. It
shows that 68.30% of the participants waited for 0-6
months, 14.90% of the participants waited for 6 months 1 year, 5.90% of the participants waited for 1 year – 1.5
years, 5.00% of the participants waited for 1.5 years – 2
years, 3.00% of the participants waited for 2 years – 2.5
years, 2.00% of the participants waited for 2.5 years – 3
years, and 1.00% of the participants went straight to law
school. The data imply that majority of the participants
waited for 0-6 months before being hired by their 1st
employer.
School of Business, Accountancy and Hospitality Management
45
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.3 Employment Category
Table 3 Frequency Count and Percentage Distribution of
the
Participants
when
grouped
according
to
Employment
Category:
Employment Category
Frequency
Percentage
Supervisory
36
35.60%
Nonsupervisory
TOTAL:
65
101
64.40%
100%
Table 3 presents the frequency count and percentage
distribution of the participants when grouped according
to
employment
participants
category.
are
It
shows
supervising,
that
and
35.60%
64.40%
of
of
the
the
participants are being supervised. The data imply that
majority of the participants are being supervised.
School of Business, Accountancy and Hospitality Management
46
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.4 Rate of Promotion in Span of Two Years
Table 4 Frequency Count and Percentage Distribution of
the
Participants
when
grouped
according
to
Rate
of
Promotion:
Rate of Promotion
Frequency
Percentage
Never
30
29.70%
Once
51
50.50%
Twice
15
14.90%
Thrice
1
1.00%
Associate for 1 year then
transferred to another
company
3
3.00%
1
101
1.00%
100%
Straight to Law School
TOTAL:
Table 4 presents the frequency count and percentage
distribution of the participants when grouped according
to rate of promotion for the span of 2 years. It shows
that
29.70%
of
the
participants
were
never
promoted,
50.50% of the participants were promoted once, 14.90% of
the
participants
participants
were
were
promoted
promoted
twice,
thrice,
1.00%
3.00%
of
of
the
the
participants were once an associate for one year then
were transferred to another company, and 1.00% of the
participants went straight to law school. The data imply
that majority of the participants were promoted once in
the span of 2 years.
School of Business, Accountancy and Hospitality Management
47
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.5 Gross Monthly Salary Range
Table 5 Frequency Count and Percentage Distribution of
the Participants when grouped according to Gross Monthly
Salary Range:
Gross Monthly Salary
Frequency
Percentage
Below P20,000
20
19.80%
P20,000 – P29,999
15
14.90%
P30,000 – 39,999
19
18.80%
P40,000 – 49,999
8
7.90%
P50,000 – 59,999
12
11.90%
P60,000 – P69,999
P70,000 – P79,999
3
6
3.00%
5.90%
P80,000 – P89,999
4
4.00%
P90,000 – P99,999
2
2.00%
P100,000 and above
TOTAL:
12
101
11.90%
100%
Table 5 presents the frequency count and percentage
distribution of the participants when grouped according
to gross monthly salary range. It shows that 19.80% of
the participants’ gross monthly salary range is below
P20,000, 14.90% of the participants’ gross monthly salary
range
is
P20,000-P29,999,
18.80%
of
the
participants’
gross monthly salary range is P30,000-P39,999, 7.90% of
the participants’ gross monthly salary range is P40,000P49,999, 11.90% of the participants’ gross monthly salary
range
is
P50,000-P59,999,
3.00%
of
the
participants’
School of Business, Accountancy and Hospitality Management
48
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
gross monthly salary range is P60,000-P69,999, 5.90% of
the participants’ gross monthly salary range is P70,000P79,999, 4.00% of the participants’ gross monthly salary
range
is
P80,000-P89,999,
2.00%
of
the
participants’
gross monthly salary range is P90,000-P99,999, and 11.90%
of
the
participants’
gross
monthly
salary
range
of
P100,000 and above. The data shows that majority of the
participants’
gross
monthly
salary
range
is
above
P20,000.
School of Business, Accountancy and Hospitality Management
49
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.6 Estimated Total Asset
Table 6 Frequency Count and Percentage Distribution of
the
Participants
when
grouped
according
to
Estimated
Total Assets:
Estimated Total Asset
Frequency
Percentage
Below P500,000
48
47.50%
P500,000 – P999,999
20
19.80%
P1,000,000 – 1,499,999
12
11.90%
P1,500,000 – 1,999,999
P2,000,000 – 2,499,999
8
7
7.90%
6.90%
P2,500,000 – P2,999,999
2
2.00%
P3,000,000 – P3,499,999
2
2.00%
2
101
2.00%
100%
Above P5,000,000
TOTAL:
Table 6 presents the frequency count and percentage
distribution of the participants when grouped according
to estimated total asset. It shows that 47.50% of the
participants’ estimated total assets is below P500,000,
19.80% of the participants’ estimated total assets is
P500,000
–
P999,999,
11.90%
of
the
participants’
estimated total assets is P1,000,000 – P1,499,999, 7.90%
of the participants’ estimated total assets is P1,500,000
– P1,999,999, 6.90% of the participants’ estimated total
assets
is
P2,000,000
participants’
estimated
–
P2,499,999,
total
assets
2.00%
is
of
the
P2,500,000
–
P2,999,999, 2.00% of the participants’ estimated total
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
assets is P3,000,000 – P3,499,9999, and 2.00% of the
participants’ estimated total assets is above P5,000,000.
The data imply that most of the participants’ estimated
total assets is below P500,000.
School of Business, Accountancy and Hospitality Management
51
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.7 Other Sources of Income
Table 7 Frequency Count and Percentage Distribution of
the Participants Other Sources of Income:
Sources of Income
Frequency
Percentage
Professional Income
60
60%
Business Income
20
20%
Interest Income
22
22%
Dividend Income
15
15%
Rental Income
4
4%
Capital Gains
3
3%
Livestreaming
1
1%
Farming
Trading Stocks and Crypto
7
20
7%
20%
None
12
12%
Table 7 presents the frequency count and percentage
distribution of the participants’ sources of income. It
shows that 60.00% of the participants’ other source of
income is coming from professional income, 22.00% of the
participants’
other
source
of
income
is
coming
from
interest income, 20.00% of the participants’ other source
of income is coming from business income, 15.00% of the
participants’
other
source
of
income
is
coming
from
dividend income, and 1.00% of the participants’ other
source of income is coming from livestreaming. The data
imply that most of the participants’ other sources of
income are coming from professional income.
School of Business, Accountancy and Hospitality Management
52
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
1.8 Community Engagement
Table 8 Frequency Count and Ranking of the Participants’
Engagement in the Community:
Community Engagements
Frequency
Rank
1. Active
participation
in
the
Initiatives of the barangay (e.g.,
symposia on health, peace, education
etc.)
9
6.5
2. Involve
and
initiate
socio-civic
activities (e.g., fundraising, giving
of relief goods, etc.)
49
1st
3. Engaged in religious activities
25
3rd
4. Engaged in public services such as
counselors for couples and youths who
face problems
1
12th
5. Engage in community stewardships and
acts protecting the environment
9
6.5
6. Share expertise as a guest speaker in
symposiums, webinars etc.
10
5th
7. Volunteer time and expertise
Non-Profit Organization
15
4th
8. Giving free legal advice to indigent
clients.
4
10th
9. Blood
donation,
free
related consultations
8
8th
10. Sharing about basics of stock
market and technical analysis to
stock market enthusiasts
5
9th
11.
Giving free tax advice
2
11th
12.
No Community Engagement at all
30
2nd
to
a
accounting-
Table 8 presents the frequency count and ranking of
the participants’ engagement in the community. It shows
that “Involving and initiating socio-civic activities”
ranked
1st,
and
“Engaging
in
public
services
School of Business, Accountancy and Hospitality Management
such
as
53
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
counseling”
ranked
last.
Also,
many
participants
also
said that they not engaging in the community engagements
at all. The data imply that majority of the participants
are initiating or involved in socio-civic activities. The
data are similar with the example given in the Review of
Related Literature where in the two Accountants are also
involved in socio-civic activities like volunteering in
their own communities and organizations.
School of Business, Accountancy and Hospitality Management
54
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
II. Participants’ Assessment of the University, SBAHM and
Accountancy Program
2.1 University’s Vision and Mission
Table 9 Weighted Mean and Qualitative Description of the
University’s Attainment of its Vision and Mission:
Weighted
Mean
Qualitative
Description
1. Mission: SPUP has formed
competent servant leaders
and responsible citizens
4.35
Very Great
Extent
2. Vision: SPUP has helped
uplift the quality of
life and to effect social
transformation
through
QUALITY
RESEARCH
and
CREATIVE WORK
4.09
Great Extent
3. Vision: SPUP has helped
uplift the quality of
life and to effect social
transformation
through
SERVANT LEADERSHIP
4.20
Great Extent
4.21
Very Great
Extent
Vision Mission
Category Mean
The table above shows that the University at a very
great extent has formed competent servant leaders and
responsible
citizens
with
the
highest
mean
of
4.35.
Moreover, the University at a great extent has helped
uplifting
the
quality
of
transformation
through
‘Quality
Work’
with
the
lowest
life
mean
of
and
to
effect
Research
4.09.
and
social
Creative
Generally,
School of Business, Accountancy and Hospitality Management
the
55
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
University at a very great extent has attained its Vision
and Mission with an overall mean of 4.21. The data are
congruent
with
our
Related
Literature
in
Paulinian
Professional which says that SPUP continuous its thrust
to prepare graduates to become globally competent and
responsible citizens.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
2.2 SBAHM Goals
Table 10 Weighted Mean and Qualitative Description of the
SBAHM’s Attainment of its Goals:
Weighted
Mean
Qualitative
Description
1. Produce
graduates
that
exhibit
mastery
of
fundamental
knowledge,
attitudes,
and
skills
necessary for the effective
and competent participation
in the business world
4.18
Great
Extent
2. Produce
graduates
that
manifest
such
Christian
values and principles as
honesty,
moral
integrity,
and deep concern for the
well-being of others
4.50
Very Great
Extent
3. Produce graduates that can
provide business leadership
necessary for propelling the
nation’s
economic
development
4.29
Very Great
Extent
4.32
Very Great
Extent
SBAHM Goals
Category Mean
The School of Business, Accountancy and Hospitality
Management at a very great extent has produced graduates
that manifest such Christian values and principles as
honesty, moral integrity, and deep concern for the wellbeing of others with the highest mean of 4.50. Moreover,
the
School
of
Business,
Accountancy
and
Hospitality
Management at a great extent has produced graduates that
School of Business, Accountancy and Hospitality Management
57
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
exhibit mastery of fundamental knowledge, attitudes, and
skills
necessary
for
the
effective
and
competent
participation in the business world with the lowest mean
of 4.18. Generally, the School of Business, Accountancy
and Hospitality Management at a very great extent has
attained its Goals with an overall mean of 4.32. SBAHM
Goal number 2 is indeed showing that character formation
of Paulinian is anchored of 5C’s.
School of Business, Accountancy and Hospitality Management
58
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
2.3 SBAHM Objectives
Table 11 Weighted Mean and Qualitative Description of the
SBAHM’s Attainment of its Objectives:
SBAHM Objectives
Weighted
Mean
Qualitative
Description
1. Manifest
outstanding
servant
Christian leadership to help
improve the quality of life in
the society and workplace
4.30
Very Great
Extent
2. Enhance their competencies to
respond to the needs of various
communities they serve locally
and globally
4.23
Very Great
Extent
3. Engage in relevant and scholarly
research that will contribute to
the continued improvement
3.98
Great Extent
4. Apply knowledge, skills, and
values
in
leadership
and
governance,
supervision
and
administration,
health
care
practice
and
management,
information and communications
technology,
business
administration, humanities, and
social
sciences
for
the
effective and efficient delivery
of services
4.26
Very Great
Extent
5. Serve as positive role models
for
the
enrichment,
transmission, and preservation
of
cultural
heritage,
and
sustainable national and global
development
4.21
Very Great
Extent
6. Exhibit a sound relationship
with God, self, others, and the
environment
with
compassion,
respect, dignity, and empathy
4.44
Very Great
Extent
7. Manifest
the
Paulinian
Core
Values in the society and the
workplace
4.48
Very Great
Extent
Category Mean
4.32
Very Great
Extent
School of Business, Accountancy and Hospitality Management
59
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
The School of Business, Accountancy and Hospitality
Management
at
a
very
great
extent
has
produced
professionals that manifest the Paulinian Core Values in
the society and the workplace with the highest mean of
4.48. Moreover, the School of Business, Accountancy and
Hospitality Management at a great extent has produced
professionals
research
that
that
Engage
will
in
relevant
contribute
to
and
the
scholarly
continued
improvement with the lowest mean of 3.98. Generally, the
School
of
Management
Business,
at
a
very
Accountancy
great
extent
and
has
Hospitality
attained
its
Objectives with an overall mean of 4.27. Again, SBAHM
objectives number 7 which has the highest mean is showing
that character formation of Paulinians is anchored on
5C’s.
School of Business, Accountancy and Hospitality Management
60
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
2.4 Educational Objectives of Accountancy Program
Table 12 Weighted Mean and Qualitative Description of the
Accountancy Program’s Attainment of its Educational
Objectives:
Accountancy’s Educational Objectives Weighted Qualitative
Mean
Description
1. Demonstrate
comprehensive
understanding
and
effective
application of the core concepts
that
underlie
each
of
the
functional areas of accounting such
as
financial
accounting
and
reporting,
cost
accounting
and
management, accounting and control,
taxation,
and
accounting
information
systems
in
various
business situations
4.08
Great
Extent
2. Recognize the underlying ethical,
legal
and
sustainability
implications inherent in business
situations
4.23
Very Great
Extent
3. Demonstrate ability to communicate
effectively and efficiently
4.26
Very Great
Extent
4. Demonstrate
ability
to
employ
technology as a business tool in
capturing
Financial
and
nonfinancial information, generating
reports, and making decisions
4.07
Great
Extent
5. Demonstrate
ability
to
solve
business problems analytically and
make well informed decisions about
business
issues
taking
into
consideration global and ethical
dimensions of business situations
4.13
Great
Extent
6. Display reflective, strategic, and
critical/analytical thinking skills
in making sound business decisions
4.21
Very Great
Extent
7. Pursue
lifelong
learning
and
continuous improvement of their
knowledge and skills
4.29
Very Great
Extent
8. Exemplify the Paulinian core values
in all their undertakings
4.41
Very Great
Extent
Category Mean
4.32
Very Great
Extent
School of Business, Accountancy and Hospitality Management
61
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
The Accountancy Program at very great extent has
produced professionals that exemplify the Paulinian core
values in all their undertakings with the highest mean of
4.41. Moreover, the Accountancy Program at a great extent
has produced professionals that Demonstrate ability to
employ
technology
Financial
and
as
a
business
non-financial
tool
in
information,
capturing
generating
reports, and making decisions with the lowest mean of
3.98. Generally, the Accountancy Program has attained its
Educational
Objectives
with
an
overall
mean
of
4.21.
Again and Again, Educational Objective number 8 which has
the
highest
mean
is
showing
us
that
Paulinian
Professionals really embody the 5C’s.
School of Business, Accountancy and Hospitality Management
62
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
2.5 Educational Outcomes of Accountancy Program
Table 13 Weighted Mean and Qualitative Description of the
Accountancy
Program’s
Attainment
of
its
Educational
Outcomes:
Accountancy’s Educational Outcomes
comprehensive
understanding and effective
application of the functional
areas related to accounting
Weighted
Mean
Qualitative
Description
4.13
Great
Extent
4.09
Great
Extent
4.35
Very Great
Extent
4.23
Very Great
Extent
4.20
Great
Extent
4.20
Great Extent
1. Demonstrate
2. Demonstrate
ability
in
capturing financial and nonfinancial
information,
generating
reports,
and
making
use
of
these
information
in
making
informed decisions
3. Communicate
professionally,
both in writing and speaking
4. Demonstrate
critically
decisions
methods
ability to think
and
to
support
using
analytical
5. Apply
problem solving skills
and
decision-making
frameworks
in
addressing
organizational
challenges,
changes, and risks
Category Mean
The Accountancy Program at very great extent has
produced professionals that Communicate professionally,
both in writing and speaking with the highest mean of
4.35. Moreover, the Accountancy Program at a great extent
has produced professionals that Demonstrate ability in
School of Business, Accountancy and Hospitality Management
63
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
capturing
financial
and
non-financial
information,
generating reports, and making use of these information
in making informed decisions
4.09.
Generally,
the
with the lowest
Accountancy
Program
at
mean of
a
great
extent attained its Educational Outcomes with an overall
mean of 4.20. Educational Outcome number 3 which has the
highest mean was stated in our Related Literature that
communication skill is one of the requirements in the
business and accounting industry.
School of Business, Accountancy and Hospitality Management
64
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
III. Participants’ Assessment of the Accountancy Program
3.1 Assessment of Accountancy Program
Table 14 Weighted Mean and Qualitative Description of the
Accountancy
Program’s
Relevance,
Quality
and
Responsiveness to the Industry Requirement
Criteria
1. Relevance
2. Quality
of
Accountancy
Program
of
the
Curriculum to the Industry
Requirement
Weighted
Mean
Qualitative
Description
4.17
Great Extent
4.02
Great Extent
3.99
Great Extent
4.03
Great Extent
3. Responsiveness
Category Mean
The table above shows that the Accountancy Program
at a Great Extent is relevant with the highest mean of
4.17. Moreover, the Accountancy Program at a great extent
is responsive to the industry requirement in an extent of
Great Extent with the lowest mean of 3.99. Generally, the
Accountancy Program at a great extent is relevant, has
quality, and responsive to the industry requirement in an
extent of Great extent with an overall mean of 4.03.
School of Business, Accountancy and Hospitality Management
65
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
IV.
Contribution
of
the
Degree
to
the
Personal
and
Professional Life of the Participants
4.1 Personal Life
Table 15 Frequency Count and Ranking of the Contributions
of the Degree to the Enhancement of the Personal Life of
the Participants
Contributions
Frequency
Ranking
93
1st
2. Gave better perspectives in life
67
5th
3. Helped become Christ-centered
71
3rd
67
5th
5. Gain self-confidence
67
5th
6. Gain Self-esteem
55
8th
57
7th
77
2nd
15
9th
1. Enhancement of soft skills (e.g.,
communication, critical thinking,
leadership, teamwork, work ethic
etc.)
4. Gain
sense
for others
7. Become
confident
problems
of
compassionate
more
in
resilient
and
with
personal
8. Endowed
with high ethical
and deep sense of duty
9. Able
to
(Diskarte)
care
Create
values
opportunities
Table 15 presents the frequency count and ranking of
the
contributions
Personal
Life
of
of
the
the
Accountancy
participants.
Program
It
to
shows
the
that
“Enhancement of the participants’ soft skills” ranked 1st
and “Able to create opportunities” ranked last. The data
imply that majority of the participants’ soft skills are
enhanced because of the Accountancy Program.
School of Business, Accountancy and Hospitality Management
66
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
4.2 Professional Life
Table 16 Frequency Count and Ranking of the Contributions
of the Degree to the Enhancement of the Professional Life
of the Participants
Contributions
Frequency
Rank
35
5th
76
2nd
80
1st
45
4th
5. Up-to-date technology expertise
28
6th
6. Tax Understanding and Advising
23
7th
53
3rd
4
8th
1. Facilitated the promotion
2. Improved
relationship
with
colleagues and administrators
3. Improved
general
business
knowledge
4. In-Depth
knowledge
regulatory standards
of
the
7. Proficiency
in
management
skills
(e.i.
Financial,
Operating, Marketing, etc)
8. It
was a huge contributor in
law school because half of the
subjects
in
Accountancy
curriculum is also taught in
law school e.g., Taxation Law
and Mercantile Law.
Table 16 presents the frequency count and ranking of
the
contributions
of
the
Accountancy
the
participants.
Professional
Life
of
“improvement
of
the
participants’
Program
It
to
shows
general
the
that
business
knowledge” ranked 1st while “great contribution/helped in
Law” School ranked last. The data imply that majority of
the participants’ general business knowledge was improved
because of the Accountancy Program.
School of Business, Accountancy and Hospitality Management
67
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
V.
Participants’
Suggestion
on
the
Implementation
of
Accountancy Program
5.1 Suggestions
Table 17 Thematic Analysis, Frequency Count and Ranking
of the Participant’ Suggestions:
Suggestions
Frequency
Rank
1. Improve Learning materials including
technologies
6
4th
2. Adaptability to Changes
4
7th
3. Real Life Simulation
16
1st
8
3rd
5. In-depth teaching of Topics
10
2nd
6. Improve Review Systems
2
14th
7. Integrate Research Techniques
1
16th
4
7th
9. Hiring Competent Professors
4
7th
10. Enhanced Accounting Software Skills
4
7th
11. Reduction of Irrelevant requirements
4
7th
12. Zero-Based Grading system
1
16th
1
16th
14. Give Attention to the Program that is
at
par
with
the
health-related
courses
3
11.5
15. Increased Organizational Involvement
3
11.5
16. Enhanced Soft Skills
3
11.5
3
11.5
4. Increased
Students
Assessment
8. Widening of
Practices
13. Practice
Students
17. Updated
CPALE
Networks
Independent
Curriculum
for
to
Graduating
adapt
Learning
aligned
with
Best
for
the
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Table 17 presents the thematic analysis, frequency
count
and
further
ranking
improve
of
the
the
participant’
implementation
suggestions
of
to
Accountancy
Program. It shows that “students should undergo longer
real-life
simulation
so
that
graduates
will
have
a
backgrounder of what the real world looks like and to
equip
them
world”
with
ranked
the
first.
necessary
Also,
practicing
independent
integrating
research
imply
most
that
students
should
activities.
For
of
zero-based
learning
techniques
the
undergo
top
skills
for
ranked
participants
longer
needed
grading
last.
real
system,
students
and
The
data
suggested
that
real-life
performing schools
in
in
simulation
Accountancy
Program like the University of Saint Louis, they are
using the outcome-based education model where in one of
its
components
is
expanding
opportunities.
Teachers
claimed that providing students of every opportunity to
learn outside the classroom is helpful in passing and
toping the CPA Board Exam. (Mendoza, J. (n.d.). A Tracer
Study
on
BS
Accountancy
Graduates
of
CHMSC
FT
(1).
Academia.)
School of Business, Accountancy and Hospitality Management
69
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Table 18 Summary Table on Weighted Mean and Descriptive
Interpretation
of
Attainment
the
of
the
Participants’
University,
Assessment
SBAHM,
and
on
the
Accountancy
Program
Category
Mean
Aspects
University’s
Mission
Vision
&
Qualitative
Description
4.21
Very Great Extent
SBAHM Goals
4.32
Very Great Extent
SBAHM Objectives
4.27
Very Great Extent
Educational Objectives
Accountancy Program
of
4.21
Very Great Extent
Educational
Outcome
Accountancy Program
OVERALL CATEGORY MEAN
of
4.20
Great Extent
4.24
Very Great Extent
Table 18 presents the overall weighted mean of the
participants’ assessment on the University, SBAHM, and
Accountancy Program. It shows that SBHAM at a very great
extent has met its Goals with the highest category mean
of 4.32. On the other hand, the Accountancy Program at a
Great Extent has met its Educational Outcome with lowest
mean
of
4.20.
participants
on
Generally,
the
the
University,
assessment
SBAHM
and
of
the
Accountancy
Program were on a Very Great Extent.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Chapter 4
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
This
chapter
presents
the
summary
of
findings,
conclusions, and recommendations derived from the results
of the study.
Summary of Findings
1. Profile of the Participants
1.1 Year Graduated
Most of the participants graduated in the year 2011.
1.2 Waiting Period before being hired
Majority of the participants waited for 0-6 months
before being hired by their first employer.
1.3 Employment Category
Majority of the participants have a nonsupervisory
employment category.
1.4 Rate of Promotion in Span of Two Years
Majority of the participants have a promotion rate
of once in a span of two years.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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1.5 Gross Monthly Range
Majority of the research participants have a gross
monthly salary of above P20,000.
1.6 Estimated Total Asset
Most of the participants have an estimated total
asset of less than P500,000.
1.7 Other Sources of Income
Majority
of
the
participants'
other
sources
of
income came from their professional income.
1.8 Community Engagement
Most of the participants are initiating or involved
in socio-civic activities like fund-raising, giving of
relief goods, etc.
2. Participants' Assessment of the University, SBAHM, and
Accountancy Program
2.1 University's Vision and Mission
The participants assessed that the University at a
“Very Great Extent” attained its Vision and Mission.
School of Business, Accountancy and Hospitality Management
72
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
2.2 SBAHM Goals
The
participants
Business,
assessed
Accountancy,
and
that
the
Hospitality
School
of
Management
at
“Very Great Extent” attained its Goals.
2.3 SBAHM Objectives
The
participants
assessed
that
the
School
of
Business, Accountancy, and Hospitality Management at a
“Very Great Extent” attained its Objectives.
2.4 Educational Objectives of Accountancy Program
The
participants
assessed
that
the
Accountancy
Program at a “Very Great Extent” attained its Educational
Objectives.
2.5 Educational Outcomes of Accountancy Program
The
Program
participants
at
a
“Great
assessed
Extent”
that
attained
the
its
Accountancy
Educational
Outcomes.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
3. Participants' Assessment of the Accountancy Program
3.1 Relevance, Quality, and Responsiveness to the
Industry of Accountancy Program
The
participants
assessed
that
the
Accountancy
Program at a “Great Extent” is relevant, has quality, and
responsive to the industry requirement in an extent of
“Great extent”.
4.
Contribution
of
the
Degree
to
the
Personal
and
Professional Life of the Participants to the:
4.1 Personal Life of the Graduates
Majority of the participants' soft skills have been
improved because of the Accountancy Program.
4.2 Professional Life of the Graduates
Majority
knowledge
was
of
the
improved
participants’
because
of
general
the
business
Accountancy
Program.
School of Business, Accountancy and Hospitality Management
74
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
5.
Participants'
Suggestion
on
the
Implementation
of
Accountancy Program
5.1 Suggestions
Most
of
the
participants
suggested
that
students
should participate in more extended real-life simulations
so that graduates have a background of what the real
world looks like and are equipped with the necessary
skills.
Conclusion
Based on the findings of the study, the following
conclusions are derived:
1. The
attainment
of
the
University,
SBAHM,
and
Accountancy Program of their Vision, Mission, Goals,
Objectives,
Educational
Outcome
and
Educational
Objectives contributed to the employability of the
Accountancy Graduates of SPUP. The graduates were
able to land on a job with decent compensation in a
short period of time. Majority of them were also
promoted once in a span of two years. They were also
able to develop the necessary skills needed in the
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
workplace or what we call Hard skills and as well as
the soft skills.
Recommendation
Based on the findings and conclusions reached, the
following recommendations are hereby given:
1. On
improving
graduates,
Formation,
the
the
community
University
may
consider
engagements
of
the
through
the
Christian
giving
the
students
activities that will enhance their 5 Core values
specifically the Charism and Community so that their
gifts and talents may be put in the service of the
community.
2. On
improving
Accountancy
the
Educational
Program,
the
Outcomes
faculty
may
of
the
consider
providing more in-depth teaching of the accounting
subjects, especially the fundamentals and while at
it, increase academic assessments of the graduating
students. Also, there should be improvements to the
accountancy students’ learning materials wherein it
should be up to date and coupled with the use of
technology.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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3. The University through the Human resource department
may
consider
professors;
should
hiring
more
specifically
reduce
competent
CPAs
irrelevant
and
or
the
full-time
university
repetitive
minor
subjects to boost focus on the knowledge and skills
needed in the accountancy profession.
4. On Improving the Responsiveness of the Program to
the industry requirement, which is the lowest aspect
of
the
Accountancy
Program,
the
administration
through the Accountancy Program may consider having
more linkages with
and
schools
accountancy
providing
to
different agencies, companies,
adapt
the
profession.
accountancy
best
They
students
practices
may
also
of
the
consider
programs/activities
that will give them adequate knowledge and skills in
using accounting software for it will serve as a
leverage when looking for a job after graduation.
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
REFERENCES
Ang,
M.
(2017,
December
18).
Responding
to
the
Educational Challenges and Opportunities of ASEAN
Integration: A Case Analysis of St. Paul University
Philippines.
July
Press.
http://journal.julypress.com/index.php/aes/article/vi
ew/257/208
Bossjob. (2020, December 23). Why Accounting Jobs Are the
Top
Choice
in
the
Philippines.
https://blog.bossjob.ph/career-advice/1320/whyaccounting-jobs-are-the-top-choice-in-thephilippines/
Huffman, E. (2017, March 27). How young CPAs can help
save
the
world.
Journal
of
Accountancy.
https://www.journalofaccountancy.com/newsletters/2017
/mar/young-cpas-help-save-world.html
Mendoza, J. (n.d.). A Tracer Study on BS Accountancy
Graduates
of
CHMSC
FT
(1).
Academia.
https://www.academia.edu/7613004/A_Tracer_Study_on_BS
_Accountancy_Graduates_of_CHMSC_FT_1_
Pattaguan, E. J. (2016). To Be on Top: A Sustained
Outcomes-Based
Accountancy
Education
Experience.
ProQuest.
https://www.proquest.com/openview/091086ae95f06e8b0c8
1fcbee85ad53a/1?pq-origsite=gscholar&cbl=1056382
Staff Writers (2021, April 8). What Are the Requirements
for
a
Career
in
Accounting?
CollegeChoice.
https://www.collegechoice.net/faq/what-are-therequirements-for-a-career-in-accounting/
SPUP
(2020).
Institutional
Outcomes
and
Graduate
Attributes.
https://spup.edu.ph/institutionaloutcomes-and-graduate-attributes/
Writing, A. (n.d.). Business Compliance Requirements for
Accountants.
Chron.
https://smallbusiness.chron.com/business-compliancerequirements-accountants-699.html
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
APPENDICES
Saint Paul University Philippines
Tuguegarao City, Cagayan 3500
March 23, 2021
MRS. ZENAIDA ESTIL
University Registrar
St. Paul University Philippines
Dear Ma’am:
Greetings of Peace and Prosperity!
The undersigned, third year college students taking up
Bachelor of Science in Accountancy are conducting a
Tracer Study in partial fulfillment of the requirements
in our class Accounting Research Methods.
In connection with the specified matter, we would like to
request for a copy of the list of graduates in Bachelor
of Science in Accountancy from year 2009 up to the
present.
We are looking forward to your favorable response on this
request. Thank you very much.
Respectfully yours,
EYMARD JAMES G. RAGASA
GACIAS
Researcher
GWYNETH SIBAYAN
MARICON GRACE
Researcher
LEANNE DAPHNE BIGGAYAN
Researcher
Researcher
ZAREEN KYLA VELASCO
Researcher
Noted By:
MRS. MARJORIE BAMBALAN, CPA
Thesis Adviser
School of Business, Accountancy and Hospitality Management
79
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Saint Paul University Philippines
Tuguegarao City, Cagayan 3500
_______ __, 2021
Dear Maam/Sir:
Greetings in the name of God!
The undersigned, Third-year students taking up Bachelor
of Science in Accountancy at St. Paul University
Philippines are conducting a research study entitled “The
Effect of the Paulinian Education on the Personal and
Professional Life of the Graduates in the Accountancy
Program of St. Paul University Philippines: A Tracer
Study” in partial fulfillment of the requirements in our
class Accounting Research Methods.
In this connection, we would like to involve your school
as one of our participants of this study. Every answer
that the students will supply will be considered vital as
there are no wrong answers for each item, provided they
are answered as truthfully as possible. Rest assured that
your
response
will
be
treated
with
outmost
confidentially.
Thank you very much for the time and effort in reading
our letter.
Respectfully yours,
EYMARD JAMES G. RAGASA
Researcher
GWYNETH SIBAYAN
Researcher
LEANNE DAPHNE BIGGAYAN
Researcher
Noted By:
MRS. MARJORIE BAMBALAN, CPA
Thesis Adviser
MARICON GRACE GACIAS
Researcher
ZAREEN KYLA VELASCO
Researcher
Approved by:
DR. CHARITO GUILLERMO, CPA
Dean, SBAHM
School of Business, Accountancy and Hospitality Management
80
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
QUESTIONNAIRE
“Personal and Professional Life of the Graduates in the
Accountancy Program of St. Paul University Philippines: A
Tracer Study”
Greetings of Peace and Prosperity!
We, Third-year students taking up Bachelor of
Science in Accountancy at St. Paul University Philippines
are conducting a trace study in partial fulfillment of
the requirements in our class Accounting Research
Methods.
In this connection, we would like to involve you as
one of our participants of this study. Every answer that
you will supply will be considered vital as there are no
wrong answers for each item and answer them as truthfully
as possible. Rest assured also that your response will be
treated with utmost confidentiality.
Thank you very much for
answering our questionnaire.
the
time
and
effort
in
Yours Trully,
Biggayan, Leanne Daphne
Gacias, Maricon Grace
Ragasa, Eymard James
Sibayan, Gwyneth Kirstie
Velasco, Zareen Kyla
Part I. Profile of the Participants
INSTRUCTIONS: Kindly fill out/Put a check mark in the
blank that is applicable to you.
1.1
Year
__2009
__2010
__2011
__2012
__2013
__2014
Graduated:
(Batch 2008-2009)
(Batch 2009-2010)
(Batch 2010-2011)
(Batch 2011-2012)
(Batch 2012-2013)
(Batch 2013-2014)
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
__2015
__2016
__2017
__2018
__2019
(Batch
(Batch
(Batch
(Batch
(Batch
2014-2015)
2015-2016)
2016-2017)
2017-2018)
2018-2019)
1.2 Since graduating, how many months/years did it take
before you were hired by your first company?
__0 to 6 months
__6 months to 1 year
__1 year to 1.5 years
__1.5 years to 2 years
__2 years to 3 years
__3 years to 3.5 years
__Other: ________
1.3
Employment Category:
__Supervisory
__Non-Supervisory
1.4 Rate of Promotion: (How often are you promoted in a
span of 2 years)
__0 (never)
__1 (once)
__2 (twice)
__3 (thrice)
__4 times
__5 times
__Other: ______________
1.5
Gross Monthly Salary Range:
__Below P20,000
__P20,000-P29,999
__P30,000-P39,999
__P40,000-P49,999
__P50,000-P59,999
__P60,000-P69,999
__P70,000-P79,999
__P80,000-P89,999
__P90,000-P99,999
__P100,000 and above
1.6
Estimated Total Assets:
__Below P500,000
__P500,000-P999,000
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
__P1,000,000-P1,499,999
__P1,500,000-P1,999,999
__P2,000,000-P2,499,999
__P2,500,000-P2,999,999
__P3,000,000-P3,499,999
__P3,500,000-P3,999,999
__P4,000,000-P4,999,999
__Above P5,000,000
1.7 Other Sources of Income
__Professional Income
__Business Income
__Interest Income
__Dividend Income
__Rental Income
__Royalties or Licensing Income
__Capital Gains
__Other: __________
1.8 What are your community engagement activities after
having obtained your degree? (YOU MAY CHOOSE MORE THAN 1)
__Active participation in the Initiatives of the
barangay (e.g., symposia on health, peace,
education etc.)
__Involve and initiate socio-civic activities (e.g.,
fund-raising, giving of relief goods, etc)
__Engaged in religious activities
__Engaged in public services such as counselors for
couples and youths who face problems
__Engage in community stewardships and acts protecting
the environment
__Share expertise as a guest speaker in symposiums,
webinars etc.
__Volunteer time and expertise to a Non-Profit
Organization
__Other: _____________________________________
Part II. Participants’ Assessment of the University,
School of Business, Accountancy and Hospitality
Management, and Accountancy Program
INSTRUCTIONS: Below are the following criteria in
assessing the attainment of the University. Please check
the box of the number that corresponds to your perception
using the scale below.
School of Business, Accountancy and Hospitality Management
83
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
Scale
Qualitative Description
5
Very Great Extent
4
Great Extent
3
Moderate Extent
2
Low Extent
1
Very Low Extent
1. To what extent did the University attain its Vision
and Mission?
ITEMS
1. Mission: SPUP has formed competent
servant
leaders
and
responsible
citizens
2. Vision: SPUP has helped uplift the
quality of life and to effect social
transformation through QUALITY RESEARCH
and CREATIVE WORK
3. Vision: SPUP has helped uplift the
quality of life and to effect social
transformation
through
SERVANT
LEADERSHIP
5
4
3
2
1
2. To what extent did the School of Business, Accountancy
and Hospitality Management (SBAHM) attain its Goals?
ITEMS
1. Produce graduates that exhibit mastery
of fundamental knowledge, attitudes,
and skills necessary for the effective
and competent participation in the
business world
2. Produce graduates that manifest such
Christian values and principles as
honesty, moral integrity, and deep
concern for the wellbeing of others
3. Produce graduates that can provide
business
leadership
necessary
for
propelling
the
nation’s
economic
development
5
4
3
2
1
3. To what extent did the School of Business, Accountancy
and Hospitality Management (SBAHM) attain its
Objectives? The graduates of SBAHM are able to:
ITEMS
1. Manifest outstanding servant Christian
leadership to help improve the quality
of life in the society and workplace
2. Enhance their competencies to respond
5
School of Business, Accountancy and Hospitality Management
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3
2
1
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
3.
4.
5.
6.
7.
to the needs of various communities
they serve locally and global
Engage
in
relevant
and
scholarly
research that will contribute to the
continued improvement
Apply knowledge, skills, and values in
leadership and governance, supervision
and
administration,
health
care
practice and management, information
and communications technology, business
administration, humanities, and social
sciences
for
the
effective
and
efficient delivery of services
Serve as positive role models for the
enrichment,
transmission,
and
preservation of cultural heritage, and
sustainable
national
and
global
development
Exhibit a sound relationship with God,
self, others, and the environment with
compassion,
respect,
dignity,
and
empathy
Manifest the Paulinian Core Values in
the society and the workplace
4. To what extent did the Accountancy Program attain its
Educational Objectives? The graduates of Accountancy
Program are expected to:
ITEMS
1. Demonstrate comprehensive understanding
and effective application of the core
concepts that underlie each of the
functional areas of accounting such as
financial
accounting
and
reporting,
cost
accounting
and
management,
accounting and control, taxation, and
accounting
information
systems
in
various business situations
2. Recognize the underlying ethical, legal
and
sustainability
implications
inherent in business situations
3. Demonstrate
ability
to
Communicate
effectively and efficiently
4. Demonstrate
ability
to
employ
technology
as
a
business
tool
in
capturing Financial and non-financial
information, generating reports, and
5
School of Business, Accountancy and Hospitality Management
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3
2
1
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St. Paul University Philippines
Tuguegarao City, Cagayan 3500
making decisions
5. Demonstrate ability to solve business
problems analytically and make well
informed
decisions
about
business
issues taking into consideration global
and ethical dimensions of business
situations
6. Display
reflective,
strategic,
and
critical/analytical thinking skills in
making sound business decisions
7. Pursue lifelong learning and continuous
improvement of their knowledge and
skills
8. Exemplify the Paulinian core values in
all their undertakings
5. To what extent did the Accountancy Program attain its
Educational Outcomes? The graduates of Accountancy
Program can:
ITEMS
1. Demonstrate comprehensive understanding
and
effective
application
of
the
functional areas related to accounting
2. Demonstrate
ability
in
capturing
financial and nonfinancial information,
generating reports, and making use of
these information in making informed
decisions
3. Communicate
professionally,
both
in
writing and speaking
4. Demonstrate ability to think critically
and
to
support
decisions
using
analytical methods
5. Apply
problem
solving
skills
and
decision-making
frameworks
in
addressing organizational challenges,
changes, and risks
5
4
3
2
1
Part III. Participants’ Assessment of Accountancy Program
in terms of Relevance, Quality and Responsiveness
INSTRUCTIONS: Below are the following criteria in
assessing the Accountancy Program. Please check the box
of the number that corresponds to your perception using
the scale below.
Scale
Qualitative Description
5
Very Great Extent
4
Great Extent
3
Moderate Extent
School of Business, Accountancy and Hospitality Management
86
St. Paul University Philippines
Tuguegarao City, Cagayan 3500
2
Low Extent
1
Very Low Extent
1. To what extent did the SBAHM attain the outcomes of
the Accountancy Program’s Relevance, Quality and
Responsiveness
ITEMS
5
4
3
2
1
1. Relevance
2. Quality of Program Offered
3. Responsiveness of the Curriculum to
Industry Requirements
Part IV. Participants’ Perception of the Contribution of
Accountancy Program to their Personal Life and
Professional Life
INSTRUCTIONS: Kindly put a check mark in the blank that
is applicable to you.
1.
What are the contributions of the Degree to the
Enhancement of your Personal life? (YOU MAY CHOOSE MORE
THAN 1)
__Enhancement of soft skills (e.i. communication,
critical thinking, leadership, teamwork, work ethic and
etc.)
__Gave better perspectives in life
__Helped become Christ-centered
__Gain sense of compassionate care for others
__Gain self-confidence
__Gain self-esteem
__Become more resilient and confident in with
personal problems
__Endowed with high ethical values and deep sense of
duty
__Due to the environment that was provided, students
who have big dreams sought to create opportunities for
themselves that cannot be attained by merely relying on
what is being offered in the university's Accountancy
Program. The real world is not just about numbers and
licenses. People were right when they said "Diskarte"
will take you places in life. Remember to always strive
for holistic development.
__Other: _______________________
School of Business, Accountancy and Hospitality Management
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St. Paul University Philippines
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2.
What are the contributions of the Degree to the
Enhancement of your Professional life? (YOU MAY CHOOSE
MORE THAN 1)
__Facilitated the promotion
__Improved relationship with colleagues and
administrators
__Improved general business knowledge
__In-Depth knowledge of the regulatory standards
__Up-to-date technology expertise
__Tax Understanding and Advising
__Proficiency in management skills (e.i. Financial,
Operating, Marketing, etc)
__None of the above
__It was a huge contributor in law school because half
of the subjects in Accountancy curriculum is also taught
in law school e.g. Taxation Law and Mercantile Law.
__Other: ____________________________
Part VI. Participants’ suggestions to further enhance the
implementation of the Accountancy Program
INSTRUCTIONS: Fill out the space provided for your
suggestions.
1.
What are your suggestions for the Enhancement of
Accountancy Program and its Implementation?
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School of Business, Accountancy and Hospitality Management
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