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THE DEVELOPMENT OF ANALYTICAL, COMMUNICATION AND
RESEARCH SKILLS IN ACCOUNTING EDUCATION:
PERCEPTIONS OF DE LA SALLE UNIVERSITY
ACCOUNTANCY STUDENTS AND
FACULTY MEMBERS
A Research Paper
Presented to the Marketing Department
De La Salle University
In partial fulfillment
of the course requirements
in Philosophy of Science and Scientific Methods
Submitted to:
Mr. Manuel Alfredo de Leon, MAC
Submitted by:
Mc Reynald Banderlipe II
Cynthia Castillo
Christian Navarro
Carlos Nemenzo, Jr.
Allouraine Sabiniano
April 5, 2005
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ACKNOWLEDGMENT
The researchers would like to give its warmest gratitude to the following people
who have helped and inspired us to complete this paper:
We would like to thank Mr. Manuel Alfredo de Leonfor the wisdom that he has
shared to us which allowed us to transform this paper into a more scholarly output.
We are indebted to the De La Salle University (DLSU) Accountancy
Department, for being our home, during the term, especially to its faculty and staff for
the support and patience they have shown us.
We give our sincerest appreciation to all our respondents, the DLSU
Accountancy students and faculty members of and PRACTITIONERS, for their
cooperation and participation in both our focus group discussions which allowed us to
gain new perspectives on the improvement of our research paper and in responding to our
survey questionnaires for which this paper would never have been completed.
We thank our families and friends for the continued inspiration despite the
minimum quality time spent with them for the duration of this research.
We dedicate this paper to all of you who believe that the skills discussed in this
paper should be integrated in accounting education to achieve a quality Accountancy
Education.
Most of all, we thank our Lord and Savior, Jesus Christ, for giving us the
wisdom and perseverance to finish this paper despite our busy working schedules. We
offer to you this humble work inspired by Your love and guidance.
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ABSTRACT
With the complexity of todays business transactions, accountants are continuously
challenged to cope with the changes to survive in the profession. Such changes require
academic institutions to emphasize the development of knowledge and skills among
accountancy students.
This paper focuses on the development of three skills: analytical, communication, and
research skills in the accountancy education as perceived by Accountancy students and
faculty members. Using the data from the surveys gathered from accountancy students
and faculty members of De La Salle University, results show that all problem solving,
evaluating and interpreting financial data/systems, business cases, and design of
theoretical questions discouraging memorization are perceived by students to be highly
significant to the general development of analytical skills. On the other hand, faculty
members only perceive business cases, evaluating financial systems, and design of
theoretical questions to be significant in the analytical skill development. Despite this
result, both students and faculty agree that problem solving is the number one factor in
the development of the skill, while on-the-job training is considered to be the least factor.
In terms of communication skills, students perceive all areas such as oral
communication, written communication, non-verbal communication, and listening skills,
with the exception of essay writing, to be highly significant with the general evaluation of
communication skills. Faculty members, on the other hand, perceive writing essays,
debates, and graded recitation to be highly significant factors in the development of the
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skill. It was also found out that preparing written reports is the number one sub-skill that
develops the communication skills, as evidenced by high mean scores.
For research skills, all factors such as awareness on plagiarism, reference to other
school materials, basic and applied research, taking research methodology courses and
other related subskills are highly significant as perceived by students. Faculty members
perceive only preparing basic and applied research, feasibility and industry studies, and
formal course on research methods to be the highly significant factor in the development
of research skills. It also noted that awareness on plagiarism and reference to other school
materials are the main factors in the development of the skill, as perceived by students
and faculty members, respectively.
Students perceive Mandatory CPE programs to be helpful in the development of ACR
skills, whereas faculty members do not. While the notion that the development of ACR
skills is developed more through experience than classroom learning are not highly
significant to both faculty and students, students placed high significance on DLSUs
participation in the development of the skill in contrast with the faculty perceptions. At
the end of the paper, conflicting opinions as to why the development of ACR skills is
hampered in accounting education are presented.
Future research for this study should be geared towards formulation of policies and
programs toward the development of ACR skills, increasing the geographical scope of
the study, the consideration and assessment of other skills necessary in the accountancy
profession.
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LIST OF TABLES
TABLE NUMBER PAGE
1 Sample Size Allocation among the Different Year Levels of
BSA students in De La Salle University
46
2 Demographics of Respondent Accountancy Students 52
3 Demographics of Respondent Accountancy Teachers 53
4 Mean Responses of Students and Teachers on General
Evaluation of ACR Skill
55
5 Spearman Correlation Coefficients for Analytical Skills withMean Responses by Students and Teachers
57
6 Spearman Correlation Coefficients for Communication Skillswith Mean Responses by Students and Teachers
59
7 Spearman Correlation Coefficients for Research Skills withMean Responses by Students and Teachers
62
8 Spearman Rank Correlation of General Evaluation Statements
Correlated with Mandatory Continuing Professional Education(CPE) and the Mean Responses by Students and Teachers
64
9 Spearman Rank Correlation of General Evaluation StatementsCorrelated with the Notion that ACR Skills are Developed
More Through Experience and the Mean Responses by
Students and Teachers
65
10 Spearman Rank Correlation of General Evaluation Statements
Correlated with the Opinion that De La Salle University,
specifically the Accountancy Department helps develop theACR skills of Accountancy Students and the Mean Responses
by Students and Teachers
66
11 Students Opinion on Reasons of Underdevelopment of ACR
Skills of Accountancy Students
68
12 Teachers Opinion on Reasons of Underdevelopment of ACR
Skills of Accountancy Students,
69
13 Students and Teachers Ranking of ACR Skills According to
Importance
71
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LIST OF FIGURES
FIGURE NUMBER PAGE
1 Conceptual Framework 43
2 Operational Framework 44
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LIST OF APPENDICES
APPENDIX
A Focused Group Discussion Guide Questions for Students,
Teachers, and Practitioners
B Survey Questionnaire
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CHAPTER 1
BACKGROUND OF THE STUDY
1.1 INTRODUCTION
While businesses evolve with more complexity in systems and processes, accountants
are being challenged by change and competition. Changes are happening at an ever-
increasing pace and accountants need to cope with them to survive in the profession.
Being outdated may cause accountants to be easily engulfed by competition.
As the accounting profession is being revolutionized, many professionals are thrown
into a storm of confusion. Although professionals seem to be perplexed, students are
more beleaguered and victimized by the current changes as they prepare to enter the
accountancy profession. These changes resulting from the harmonization of accounting
standards appear to be discouraging and puzzling to the accountancy students.
Notwithstanding several researches on perceptions with regard to education quality
and effectiveness of teaching and learning, regulatory boards, business executives, and a
great part of the public are pushing to ground educational standards far more relevant to
the knowledge and skills needed to succeed in the new business model. Thus, new
challenges are identified in the efforts of institutions to improve the quality of education
(Mustafa & Chiang, 2006).
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As educational institutions carry the burden of preparing students for the profession,
the challenges become more difficult because of the policies set by the Board of
Accountancy (BOA) and Commission on Higher Education (CHED). This is evidenced
by the ability of CHED to close down accountancy programs. This poses a challenge to
academic institutions in improving the accountancy program to emphasize the knowledge
and skills that should be developed by accountancy students.
In a CHED Memorandum on Revised Minimum Curricular Requirements for
Bachelor of Science in Accountancy (2006), it was emphasized that the accounting
educations ultimate goal is to produce competent professionals capable of making
positive contributions to the society. The memorandum lists the knowledge and skills
necessary to become a competent and successful professional.
Several researches have supported the increased emphasis on the development of these
skills. In his article, Burnett (2003) suggested that the development of analytical or
critical thinking and communication skills should be pursued throughout the students
stay in the university rather than incorporating it in a term or two as these skills are the
foundation of the all other skills. Burnett also emphasized the need for an accountancy
student to improve his research skills to better prepare him for his career.
This paper tackled the development of analytical, communication, and research skills
as perceived by DLSU Accountancy students and faculty members. This research was
conducted to determine if the three skills are integrated and developed in the academe
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specifically by De La Salle University (DLSU). Two perceptions, of the students and of
the teachers, regarding the interaction of the significant skills and quality of accounting
education were examined.
Students from the Bachelor of Science in Accountancy (BSA) were selected as
respondents to determine whether they perceive themselves as having the skills necessary
to succeed in the profession. The Accountancy faculty members comprise the second set
of respondents as teachers are considered as one of the foundations of the accountancy
education.
Analytical skills are necessary in solving unstructured problems requiring judgments
and critical thinking. These skills may be developed in school through exposures in a
variety of business cases and practical application. Application of analytical skills will
prove to be important in processing complex business transactions in the work place.
Communication skills, on the other hand, involve the transmission and receipt of
information in a concise and effective manner. Such skills are critical in successful verbal
presentations and written assignments. In practice, communication skills are essential in
client relations, interaction with colleagues and dealings with government agencies.
Lastly, research skills involve the ability to organize efforts and logical thinking to
obtain and expand knowledge in solving problems (Edralin, 2002). These skills are best
developed in courses that allow students to utilize resources other than textbooks. In the
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business world, said skills are crucial in corporate strategic planning, industry analysis,
financial performance studies, and other significant business related investigation.
1.2 REVIEW OF RELATED LITERATURE
Decline in the Quality of Accountancy Students
The recent scandals faced by the Accountancy profession has spurred a lot of
speculations on the proficiency of Certified Public Accountants (CPAs) in demonstrating
some skills required in the practice of the profession. Although training future CPAs has
been made easier due to advances in technology and the availability of modern learning
tools, there was still a perennial problem with regards to the skills being developed by the
students.
Studies showed that the accountancy profession has generally declined in quality and
employers have expressed dissatisfaction on the abilities of accounting graduates. In fact,
a fifteen-page study was co-authored by the CEOs of the former Big Eight accounting
firms in 1989 to express their concern on the quality and number of accounting graduates
available to the accounting profession (Madison, 1990; Fowler, 1989).
The Big Eight pointed out that the accountancy profession has expanded and thus has
become more complex. The diversification of services offered by accounting firms,
together with the expansion of these firms into the international market had set a higher
standard to succeed in the accountancy profession. Success in the practice of accounting
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requires both skills and knowledge in public accounting gained through talents, pre-entry,
and continuing education (Madison, 1990).
Furthermore, faculty members perceive that the abilities of todays accounting
students are weaker compared to prior years. In spite of this, higher grades were given to
these students, indicating that standards on accounting students were lowered (Morgan,
Sneed, & Swinney, 1999). This may be one of the reasons why practitioners complain on
the abilities of new hires despite their high GPAs (Pearson, 1995).
Improving the Quality of Accounting Education
Both practitioners and academicians are concerned with this decline in quality of
todays accounting graduates. Practitioners suggested that the accounting curricula
should emphasize on developing interpersonal and analytical skills, as well as public
speaking abilities. Moreover, professional organizations recommended that instructors
incorporate cases, group projects, written assignments, oral reports and research projects
into their classes (Dow & Feldmann, 1994).
These findings were consistent with the study conducted by Larkin (1994)
rationalizing the need for students to develop communication and technical skills. Larkin
believes that these non-technical skills are just as important as technical skills for
success in the business world (p. 20). Despite this increased emphasis on non-technical
skills, students are still unable to appreciate the value that employers place on non-
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technical skills. This was verified in the study conducted by Usoff and Feldmann in
1998.
The increased demand in improving the students skills does not mean a complete
change in the accounting curricula. Technical accounting topics should still be the focus
of accounting courses. Yet teaching methodologies should be revised to enhance the
students communication and interpersonal skills (Pearson, 1995).
This was contradicted by the study presented by Sneed and Morgan in 1999. The
study identified the accounting curriculum as the main factor of the weakness in
communication and problem-solving ability of the students. They suggested the redesign
of the curriculum to incorporate these skill areas and the continuous development of the
skill throughout the entire curriculum. In response to the increased requirements set by
the profession, several states in the U.S.A. implemented the 150-hour requirement, thus
extending the length of stay in the university by a year(Dresnack & Strieter, 2005).
Studies also showed that accounting education has shown signs of improvement. Both
practitioners and educators believe that a lot of progress in the accounting education has
been made by emphasizing active learning and skills development. Interviews with
known academicians in the United States showed that more ethics and fraud cases were
being taught. Increased attention was also placed in developing writing and oral skills, as
well as utilization of technological advances such as e-mail, spreadsheets, presentations
and video streaming (Myers, 2005).
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Stone (2000) urged educators to revert back to the definition of accounting which, in a
way, defines the skills needed by the professionals who exercise them. These skills
include converting data into information, summarizing the information, distinguishing
relevant from irrelevant information, attesting to the reliability of the information, and
communicating information effectively.
Analytical Skills
Analytical skills pertain to the ability of a person in identifying and solving
unstructured problems in unfamiliar settings and exercising judgments based on the
comprehension of unfocused set of facts (Burnett, 2003). Schafersman (1991) defines
critical thinking as the correct thinking in pursuit of relevant and reliable knowledge
around the world. It embodies a reasonable, reflective, responsible, and skillful thinking
in order to ask appropriate questions, gather relevant information, efficiently sort the
information, reason logically from the information, and arrive to a reliable conclusion.
Analytical skills, particularly critical thinking skills, are as important as the other
skills, for critical thinking harnesses the ability to give light to problems of a
nondeterministic nature through identifying errors and irregularities which, in turn, aid
in making sound judgments (Jenkins, 1998).
The increased complexity of the business environment called for educators to develop
the students ability to deal creatively with multidimensional problems commonly
characterized by unstructured facts and uncertain solutions (Jones & Duncan, 1995).
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Because critical thinking is based on information, Schafersman (1991) suggested that
critical thinking be taught during lectures, laboratory exercises, homeworks, quantitative
exercises, term papers, and exams where information can be processed in order to come
up with considerable judgment.
An effective way of developing the analytical skills needed in business is by
incorporating case analyses in the curriculum. Though the inclusion of cases, mostly in
Intermediate Accounting classes which is common in universities in the United States,
these cases have minor influence on the students grades. Studies showed that only 60%
do not incorporate any grade on cases when evaluating the students overall performance
(Dow & Feldmann, 1994).
In a study performed by Kealey, Holland, and Watson (2005), there was a significant
relationship between critical thinking and performance in a particular accounting subject,
which substantiates the need to develop the skill to reduce failure rates in class and to
gear students towards becoming future accounting professionals.
In 1999, the American Institute of Certified Public Accountants (AICPA) stressed that
critical skills aid to conjoin information from various disciplines. There exists the need to
strategize approaches, to adopt the strength-weakness-opportunity-threat (SWOT)
analysis in dealing with business problems, to maximize the use of resources, to apply the
concepts learned in other scenarios, and to analyze information relevant for decision-
making. In a previous paper by AICPA (1997), it emphasized the use of the skill to be
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directed towards the creation of measures and forms of assistance in helping businesses
improve their operations.
The development of analytical skills is highly related to the development of
communication skills, specifically writing. Though effective writing focuses on content,
it also involved compiling ideas, drafting outlines and analyzing the different aspects of
an issue. Thus, critical thinking should precede writing (Reinstein & Trebby, 1997).
Communication Skills
Communication skills involve both receiving and transmitting information and
concepts, including effective reading, listening, writing, and speaking (Burnett, 2003).
Additionally, the skills should not be limited to the understanding of the communication
theory, preparation of business correspondences, and the presentation of reports (Maupin
& May, 1993).
Several related studies suggest that communication skills should be an application of
the theory in emphasizing ideas, in observing good writing conventions (Danziger, 1997),
in organizing the flow of thought, the observance of the 7 Cs of Communication
(correctness, conciseness, clarity, completeness, concreteness, consideration, and
courtesy), the use of standard English, the awareness of the purpose of writing, and the
appropriateness of the writing for readers (May and Menelaides, 1993).
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Communication skills play a very important role in the development of an accounting
professional. These skills are required of accountants to transfer information easily and
defend views to clients and peers (Reinstein & Trebby, 1997). However, recent studies
indicate that there is a problem with regard to the development of communication skills
of accounting students. This can be attributed to the inclusion of only one writing course
in the accounting curriculum and the nave exposure of educators to different types of
writing activities by CPAs (Sriram and Coppage, 1992).
In a related study conducted by Hussain, Al-Darayseh, & D Ouville (1994), a large
chunk of firms are dissatisfied with the undergraduates because of oral-written
communication problems. In addition to this, the firms stressed the importance of
intensifying the accounting curriculum by integrating more oral-written communication
courses and information technology courses towards a more enhanced academic
preparation of the students. Others suggested the inclusion of a fifth year in the
accounting curricula to meet the needs of harnessing communication skills (Anonymous,
1982). Furthermore, Sutherland (2004) suggests the inclusion of exercising integrity in
communication, particularly in written communication, where plagiarism can be the last
resort for students who are not oriented to the best writing practices in the profession.
Reinstein and Trebby presented techniques in improving the students writing skills by
requiring them to submit term papers and cases. Term papers require students to resolve
an accounting issue with carefully researched arguments. Students were also required to
develop from the professors own experiences, course textbooks, seminars and previous
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examinations. Students were also encouraged in class participations to develop their oral
communication skills.
Research skills
Research skills include the ability to locate, obtain and organize information to be able
to solve the problem on hand (Burnett, 2003).
AICPA (2004), in its publication AICPA Core Competency Framework for Entry
into the Accounting Profession, states that research skills are important to those who
will enter the accountancy profession. It adds that the skills are useful for CPAs to access
relevant guidance or other information and be able to understand and apply it. Moreover,
the elements of good research skills include the employment of relevant research skills,
the identification and access to relevant information, the ability to evaluate various
sources of data, and the ability to resolve conflicts with regards to the data.
The Philippine CHED (2006) agreed to this advocacy, evidenced by the issuance of
the Revised Minimum Circular Requirements for Bachelor of Science in Accountancy.
Schools of Accountancy are encouraged to undertake research activities in order to
improve teaching methodology, education, and accounting practices in the country.
Khani, Edwards, Read, Pope, and Freeman (1994) articulated ways on how they
prepared their accounting students as they face the work place. These professors required
students to find real-business problems and design a game plan in solving these problems.
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Some of them asked students to analyze financial reports and to integrate macroeconomic
factors in their financial studies while others balance accounting theory with illustrations
of the real-world accounting practice. Since the development of research skills rests with
the students ability to gather, organize, assimilate data and present results of the
research, they encouraged their students to maximize the use of resources and apply all
the things learned in accounting classes in harnessing their research skills.
Despite the struggles being faced by the academic world of accounting, academicians
have placed high hopes in reforming the accounting education. Williams (1993) presents
that accounting education, because of its dynamic nature, should be transformed into a
program that would integrate all facets of accounting, business and general education into
the study and practice of accounting. Moreover, other than developing only the technical
skills, accounting education must also develop and upgrade the non-technical skills,
particularly the analytical, communication, and research skills. These, in turn, would
result to producing competent graduates and highly qualified CPAs ready to face the
challenges in the practice of the profession.
1.3 STATEMENT OF THE PROBLEM
In line with the need to determine perceptions of Accountancy teachers and BSA
students of DLSU regarding the extent of the development of the analytical,
communication, and research (ACR) skills in the DLSU accountancy program, the
following research questions were formulated:
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1. Is there significant correlation between the general evaluation on analytical skills
development in accounting education and :
1.1. Ability to evaluate and interpret financial data;
1.2. Ability to evaluate and interpret financial systems (e.g. internal control
system);
1.3. Ability to conclude and recommend based on analysis;
1.4. Problem solving;
1.5. Business cases;
1.6. Flow chart preparation;
1.7. On the job training;
1.8. Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT);
1.9. Design of theoretical questions discouraging memorization?
2. Are the following specific analytical skills developed/being developed in
accounting education and to what extent:
2.1 Ability to evaluate and interpret financial data;
2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system);
2.3 Ability to conclude and recommend based on analysis;
2.4 Problem solving;
2.5 Business cases;
2.6 Flow chart preparation;
2.7 On the job training;
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2.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT);
and
2.9 Design of theoretical questions discouraging memorization.
3. In general, are analytical skills developed/being developed in the accounting
education? To what extent?
4. Is there significant correlation between general evaluation on communication
skills development in accounting education and:
4.1 Ability to verbally explain financial information;
4.2 Ability to explain in writing financial information;
4.3 Ability to ask clear and relevant questions;
4.4 Ability to communicate effectively one's points of views;
4.5 Ability to deliver powerful presentations;
4.6 Ability to persuade and convince others;
4.7 Graded recitation;
4.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems);
4.9 Debates on accounting issues;
4.10 Open forum with lecturers and practitioners;
4.11 Written reports (e.g. business cases);
4.12 Writing essays as part of exam question;
4.13 Writing term papers;
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4.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted;
4.15 Posture;
4.16 Facial expression;
4.17 Eye contact;
4.18 Personal appearance;
4.19 Mere listening;
4.20 Listening and taking notes at the same time;
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)?
5 Are the following specific communication skills developed/being developed in
accounting education and to what extent:
5.1 Ability to verbally explain financial information;
5.2 Ability to explain in writing financial information;
5.3 Ability to ask clear and relevant questions;
5.4 Ability to communicate effectively one's points of views;
5.5 Ability to deliver powerful presentations;
5.6 Ability to persuade and convince others;
5.7 Graded recitation;
5.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems);
5.9 Debates on accounting issues;
5.10 Open forum with lecturers and practitioners;
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5.11 Written reports (e.g. business cases);
5.12 Writing essays as part of exam question;
5.13 Writing term papers;
5.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted;
5.15 Posture;
5.16 Facial expression;
5.17 Eye contact;
5.18 Personal appearance;
5.19 Mere listening;
5.20 Listening and taking notes at the same time; and
5.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)?
6. In general, is communication skills developed/being developed in accounting
education? To what extent?
7. Is there significant correlation between the general evaluation on research skills
development in accounting education and:
7.1 Basic and applied research;
7.2 Business cases;
7.3 Industry studies;
7.4 Feasibility studies;
7.5 Reference to other text materials;
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7.6 Taking a formal course on research methodology (separate subject/course);
7.7 Awareness on the nature, impact, and consequence of plagiarism;
7.8 Ability to link data, knowledge, and insights gathered from various sources?
8. Are the following specific research skills developed/being developed in
accounting education and to what extent:
8.1 Basic and applied research;
8.2 Business cases;
8.3 Industry studies;
8.4 Feasibility studies;
8.5 Reference to other text materials;
8.6 Taking a formal course on research methodology (separate subject/course);
8.7 Awareness on the nature, impact, and consequence of plagiarism; and
8.8 Ability to link data, knowledge, and insights gathered from various sources?
9. In general, is research skills developed/being developed in accounting education?
To what extent?
10.Is there significant correlation between the Mandatory Continuing Professional
Education and:
10.1 General evaluation for analytical skills development;
10.2 General evaluation for communication skills development;
10.3 General evaluation for research skills development?
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11.Is there significant correlation between the notion that ACR skills are developed
more through own experience rather than classroom learning and:
11.1 General evaluation for analytical skills development;
11.2 General evaluation for communication skills development;
11.3 General evaluation for research skills development?
12.Is there significant correlation between De La Salle University, specifically the
Accountancy Departments ACR skills development of its accountancy students
and
12.1 General evaluation for analytical skills development;
12.2 General evaluation for communication skills development;
12.3 General evaluation for research skills development?
13.Is there a need to rank ACR skills in the order of importance?
1.4 STATEMENT OF RESEARCH OBJECTIVES
General
This study aims to determine the perceptions of accountancy teachers and BSA
students of DLSU regarding the extent of the development of the analytical,
communication, and research skills in the DLSU accountancy program.
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Specific
In examining closely the perceptions of DLSU Accountancy faculty and BSA
students, this study specifically aims:
1. To determine if there is significant correlation between the general evaluation on
analytical skills development in accounting education and:
1.1 Ability to evaluate and interpret financial data;
1.2 Ability to evaluate and interpret financial systems (e.g. internal control
system);
1.3 Ability to conclude and recommend based on analysis;
1.4 Problem solving;
1.5 Business cases;
1.6 Flow chart preparation;
1.7 On the job training;
1.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT);
1.9 Design of theoretical questions discouraging memorization.
2. To determine if the following specific analytical skills are developed/being
developed in accounting education:
2.1 Ability to evaluate and interpret financial data;
2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system);
2.3 Ability to conclude and recommend based on analysis;
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2.4 Problem solving;
2.5 Business cases;
2.6 Flow chart preparation;
2.7 On the job training;
2.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT);
and
2.9 Design of theoretical questions discouraging memorization.
3. To determine if analytical skills in general are developed/being developed in
accounting education.
4. To determine if there is significant correlation between general evaluation on
communication skills development in accounting education and:
4.1 Ability to verbally explain financial information;
4.2 Ability to explain in writing financial information;
4.3 Ability to ask clear and relevant questions;
4.4 Ability to communicate effectively one's points of views;
4.5 Ability to deliver powerful presentations;
4.6 Ability to persuade and convince others;
4.7 Graded recitation;
4.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems);
4.9 Debates on accounting issues;
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4.10 Open forum with lecturers and practitioners;
4.11 Written reports (e.g. business cases);
4.12 Writing essays as part of exam question;
4.13 Writing term papers;
4.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted;
4.15 Posture;
4.16 Facial expression;
4.17 Eye contact;
4.18 Personal appearance;
4.19 Mere listening;
4.20 Listening and taking notes at the same time;
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.).
5. To determine if the following specific communication skills are developed/being
developed in accounting education:
5.1 Ability to verbally explain financial information;
5.2 Ability to explain in writing financial information;
5.3 Ability to ask clear and relevant questions;
5.4 Ability to communicate effectively one's points of views;
5.5 Ability to deliver powerful presentations;
5.6 Ability to persuade and convince others;
5.7 Graded recitation;
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5.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems);
5.9 Debates on accounting issues;
5.10 Open forum with lecturers and practitioners;
5.11 Written reports (e.g. business cases);
5.12 Writing essays as part of exam question;
5.13 Writing term papers;
5.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted;
5.22 Posture;
5.23 Facial expression;
5.24 Eye contact;
5.25 Personal appearance;
5.26 Mere listening;
5.27 Listening and taking notes at the same time; and
5.28 Giving feedback (e.g. paraphrasing what was said, commenting, etc.).
6. To determine if communication skills in general are developed/being developed in
accounting education.
7. To determine if there is significant correlation between the general evaluation on
research skills development in accounting education and:
7.1 Basic and applied research;
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7.2 Business cases;
7.3 Industry studies;
7.4 Feasibility studies;
7.5 Reference to other text materials;
7.6 Taking a formal course on research methodology (separate
subject/course);
7.7 Awareness on the nature, impact, and consequence of plagiarism;
7.8 Ability to link data, knowledge, and insights gathered from various
sources.
8. To determine if the following specific research skills are developed/being
developed in accounting education:
8.1 Basic and applied research;
8.2 Business cases;
8.3 Industry studies;
8.4 Feasibility studies;
8.5 Reference to other text materials;
8.6 Taking a formal course on research methodology (separate
subject/course);
8.7 Awareness on the nature, impact, and consequence of plagiarism;
8.8 Ability to link data, knowledge, and insights gathered from various
sources.
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9. To determine if research skills in general are developed/being developed in
accounting education.
10.To determine if there is significant correlation between the Mandatory Continuing
Professional Education and:
10.1 General evaluation for analytical skills development;
10.2 General evaluation for communication skills development;
10.3 General evaluation for research skills development.
11.To determine if there is significant correlation between the notion that ACR skills
are developed more through own experience rather than classroom learning and:
11.1 General evaluation for analytical skills development;
11.2 General evaluation for communication skills development;
11.3 General evaluation for research skills development.
12.To determine if there is significant correlation between De La Salle University,
specifically the Accountancy Departments ACR skills development of its
accountancy students and
12.1 General evaluation for analytical skills development;
12.2 General evaluation for communication skills development;
12.3 General evaluation for research skills development.
13.To determine if there is a need to rank ACR skills in the order of importance.
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1.5 SCOPE AND LIMITATIONS OF THE STUDY
This paper shall cover the perceptions of DLSU BSA students currently enrolled
during the third trimester of school year 2005-06 as well as Accountancy Faculty
members with teaching loads during the said trimester.
In the conduct of this research, the following limitations were set:
1. Despite the need to develop skills other than analytical, communication and
research, to attain quality accounting education, the study was limited to these
three skills only due to the emphasis placed by literature on these skills.
2. The study is limited to the perceptions of BSA students and Accountancy faculty
members on the development of ACR skills.
3. The study did not include DLSU BSA alumni due to non-availability of contact
information.
4. Though a focused group discussion was conducted with the accounting
practitioners regarding their perceptions on the development of ACR skills, the
study was only made to get general information and opinion of practitioner to
verify aspects of related literature. Practitioners were not included as the study is
limited only to those directly involved in accounting education, specifically
students and teachers.
5. The students who were subjected to the pilot testing of the survey questionnaire
may also be selected for the actual survey due to random sampling. The teachers
who were helpful in the pilot testing of the survey questionnaire will be surely
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being selected to answer the revised and final survey questionnaire due to
purposive sampling.
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CHAPTER 2
THEORETICAL FRAMEWORK
2.1 ASSUMPTIONS OF THE STUDY
This study is aimed at determining the development of analytical, communication and
research skills in the accounting education as perceived by the DLSU accountancy
students and faculty members. Prior to the actual conduct of the study, the following
assumptions were posed:
1. The development of analytical, communication and research skills in the
accounting education are necessary to produce competent graduates and
successful professionals;
2. Technical skills and other skills are already inherent or developed among
accountancy students;
3. Both students and faculty members are involved in the development of analytical,
communication and research skills;
4. Incoming college students already possess a certain degree of ACR skills and
these skills shall befurther developed in the accounting education;
5. No cause-effect relationship is assumed between perceptions of students and
teachers and between ACR skills in general and the sub-skills; and
6. Academic institutions incorporate in their accountancy programs the importance
of developing the ACR skills.
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2.2 HYPOTHESES OF THE STUDY
The following hypotheses will be tested:
Null Hypotheses (Ho)
Ho1: The general evaluation on analytical skills development in accounting education has
no significant correlation with:
1.1 Ability to evaluate and interpret financial data
1.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
1.3 Ability to conclude and recommend based on analysis
1.4 Problem solving
1.5 Business cases
1.6 Flow chart preparation
1.7 On the job training
1.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT)
1.9 Design of theoretical questions discouraging memorization
Ho2: The following specific analytical skills are not developed/being developed in
accounting education:
2.1 Ability to evaluate and interpret financial data
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2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
2.3 Ability to conclude and recommend based on analysis
2.4 Problem solving
2.5 Business cases
2.6 Flow chart preparation
2.7 On the job training
2.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT)
2.9 Design of theoretical questions discouraging memorization
Ho3: Analytical skills in general are not developed/being developed in accounting
education.
Ho4: The general evaluation on communication skills development in accounting
education has no significant correlation with:
4.1 Ability to verbally explain financial information
4.2 Ability to explain in writing financial information
4.3 Ability to ask clear and relevant questions
4.4 Ability to communicate effectively one's points of view
4.5 Ability to deliver powerful presentations
4.6 Ability to persuade and convince others
4.7 Graded recitation
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4.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems)
4.9 Debates on accounting issues
4.10 Open forum with lecturers and practitioners
4.11 Written reports (e.g. business cases)
4.12 Writing essays as part of exam question
4.13 Writing term papers
4.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted
4.15 Posture
4.16 Facial expression
4.17 Eye contact
4.18 Personal appearance
4.19 Mere listening
4.20 Listening and taking notes at the same time
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
Ho5: The following specific communication skills are not developed/being developed in
accounting education:
5.1 Ability to verbally explain financial information
5.2 Ability to explain in writing financial information
5.3 Ability to ask clear and relevant questions
5.4 Ability to communicate effectively one's points of views
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5.5 Ability to deliver powerful presentations
5.6 Ability to persuade and convince others
5.7 Graded recitation
5.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems)
5.9 Debates on accounting issues
5.10 Open forum with lecturers and practitioners
5.11 Written reports (e.g. business cases)
5.12 Writing essays as part of exam question
5.13 Writing term papers
5.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted
5.15 Posture
5.16 Facial expression
5.17 Eye contact
5.18 Personal appearance
5.19 Mere listening
5.20 Listening and taking notes at the same time
5.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
Ho6: Communication skills in general are not developed/being developed in accounting
education.
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Ho7: The general evaluation on research skills development in accounting education has
no significant correlation with:
7.1 Basic and applied research
7.2 Business cases
7.3 Industry studies
7.4 Feasibility studies
7.5 Reference to other text materials
7.6 Taking a formal course on research methodology (separate subject/course)
7.7 Awareness on the nature, impact, and consequence of plagiarism
7.8 Ability to link data, knowledge, and insights gathered from various
sources
Ho8: The following specific research skills are not developed/being developed in
accounting education:
8.1 Basic and applied research
8.2 Business cases
8.3 Industry studies
8.4 Feasibility studies
8.5 Reference to other text materials
8.6 Taking a formal course on research methodology (separate subject/course)
8.7 Awareness on the nature, impact, and consequence of plagiarism
8.8 Ability to link data, knowledge, and insights gathered from various
sources
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Ho9: As perceived by DLSU Accountancy students and faculty members, research skills
in general are not developed/being developed in accounting education.
Ho10: The Mandatory Continuing Professional Education has no significant correlation
with:
10.1 General evaluation for analytical skills development
10.2 General evaluation for communication skills development
10.3 General evaluation for research skills development.
Ho11: There is no significant correlation between the notion that ACR skills are developed
more through own experience rather than classroom learning and:
11.1 General evaluation for analytical skills development
11.2 General evaluation for communication skills development
11.3 General evaluation for research skills development.
Ho12: There is no significant correlation between De La Salle University, specifically the
Accountancy Departments ACR skills development of its accountancy students and
12.1 General evaluation for analytical skills development
12.2 General evaluation for communication skills development
12.3 General evaluation for research skills development.
Ho13: There is no need to rank ACR skills in the order of importance.
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Alternative Hypotheses (Ha)
Ha1: The general evaluation on analytical skills development in accounting education has
significant correlation with:
1.1 Ability to evaluate and interpret financial data
1.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
1.3 Ability to conclude and recommend based on analysis
1.4 Problem solving
1.5 Business cases
1.6 Flow chart preparation
1.7 On the job training
1.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT)
1.9 Design of theoretical questions discouraging memorization
Ha2: The following specific analytical skills are developed/being developed in accounting
education:
2.1 Ability to evaluate and interpret financial data
2.2 Ability to evaluate and interpret financial systems (e.g. internal control
system)
2.3 Ability to conclude and recommend based on analysis
2.4 Problem solving
2.5 Business cases
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2.6 Flow chart preparation
2.7 On the job training
2.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT)
2.9 Design of theoretical questions discouraging memorization
Ha3: Analytical skills in general are developed/being developed in accounting education.
Ha4: The general evaluation on communication skills development in accounting
education has significant correlation with:
4.1 Ability to verbally explain financial information
4.2 Ability to explain in writing financial information
4.3 Ability to ask clear and relevant questions
4.4 Ability to communicate effectively one's points of views
4.5 Ability to deliver powerful presentations
4.6 Ability to persuade and convince others
4.7 Graded recitation
4.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems)
4.9 Debates on accounting issues
4.10 Open forum with lecturers and practitioners
4.11 Written reports (e.g. business cases)
4.12 Writing essays as part of exam question
4.13 Writing term papers
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4.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted
4.15 Posture
4.16 Facial expression
4.17 Eye contact
4.18 Personal appearance
4.19 Mere listening
4.20 Listening and taking notes at the same time
4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
Ha5: The following specific communication skills are developed/being developed in
accounting education:
5.1 Ability to verbally explain financial information
5.2 Ability to explain in writing financial information
5.3 Ability to ask clear and relevant questions
5.4 Ability to communicate effectively one's points of views
5.5 Ability to deliver powerful presentations
5.6 Ability to persuade and convince others
5.7 Graded recitation
5.8 Reporting in class (e.g. presentation of business cases, and explaining
solutions to accounting problems)
5.9 Debates on accounting issues
5.10 Open forum with lecturers and practitioners
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5.11 Written reports (e.g. business cases)
5.12 Writing essays as part of exam question
5.13 Writing term papers
5.14 Receiving feedback from teachers on business cases, research papers, and
other written requirements submitted
5.29 Posture
5.30 Facial expression
5.31 Eye contact
5.32 Personal appearance
5.33 Mere listening
5.34 Listening and taking notes at the same time
5.35 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)
Ha6: Communication skills in general are developed/being developed in accounting
education.
Ha7: The general evaluation on research skills development in accounting education has
significant correlation with:
7.1 Basic and applied research
7.2 Business cases
7.3 Industry studies
7.4 Feasibility studies
7.5 Reference to other text materials
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7.6 Taking a formal course on research methodology (separate subject/course)
7.7 Awareness on the nature, impact, and consequence of plagiarism
7.8 Ability to link data, knowledge, and insights gathered from various
sources
Ha8: The following specific research skills are developed/being developed in accounting
education:
8.1 Basic and applied research
8.2 Business cases
8.3 Industry studies
8.4 Feasibility studies
8.5 Reference to other text materials
8.6 Taking a formal course on research methodology (separate subject/course)
8.7 Awareness on the nature, impact, and consequence of plagiarism
8.8 Ability to link data, knowledge, and insights gathered from various
sources
Ha9: Research skills in general are developed/being developed in accounting education.
Ha10: The Mandatory Continuing Professional Education has significant correlation with:
10.1 General evaluation for analytical skills development
10.2 General evaluation for communication skills development
10.3 General evaluation for research skills development.
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Ha11: There is significant correlation between the notion that ACR skills are developed
more through own experience rather than classroom learning and:
11.1 General evaluation for analytical skills development
11.2 General evaluation for communication skills development
11.3 General evaluation for research skills development.
Ha12: There is significant correlation between De La Salle University, specifically the
Accountancy Departments ACR skills development of its accountancy students and
12.1 General evaluation for analytical skills development
12.2 General evaluation for communication skills development
12.3 General evaluation for research skills development.
Ha13: There is a need to rank ACR skills in the order of importance.
2.3 OPERATIONAL DEFINITIONS
Presented below are the important terms are used in this study:
1. Accountancy is the measurement, disclosure or provision of assurance about
information that helps managers and other decision makers make resource
allocation decisions.
2. Accounting education is a systematic process aimed at developing accounting
knowledge, skills, and other capabilities within individuals.
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3. Analytical skills pertain to the ability of a person in identifying and solving
unstructured problems in unfamiliar settings and exercising judgments based on
the comprehension of unfocused set of facts (Burnett, 2003).
4. Bachelor of Science in Accountancy (BSA)is a college level accounting degree
program set forth in the Philippine Accountancy Act of 2004 and in CHED
Memorandum Order No. 26, Series of 2006.
5. Communication skills involve both receiving and transmitting information and
concepts, including effective reading, listening, writing and speaking (Burnett,
2003).
6. Continuing Professional Education (CPE) is the requirement for Certified
Public Accountants for updates and furtherance of learning related to the
accounting profession set forth in the Philippine Accountancy Act of 2004.
7. Essay writing is an analytic, interpretative, or critical literary composition,
usually dealing with its subject from a limited and often personal point of view.
8. Faculty is a collective noun for the academic staff of a college or a university:
professors, lecturers, or instructors. The terms faculty, faculty members, and
teachers are interchangeable for purposes of this research. The teachers or
faculty members in this study shall refer to Accountancy teachers, whether part-
time or full-time, unless otherwise stated.
9. On-the-job training refers to the acquisition of knowledge, skills, and attitudes
as a result of the teaching of vocational or practical skills and knowledge that
relate to specific useful skills which is concerned with workplace learning to
improve performance.
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10.Plagiarism occurs when a writer deliberately uses someone else's language,
ideas, or other original (not common-knowledge) material without acknowledging
its source (Sutherland, 2004).
11.Problem solving is defined as higher-order cognitive process that requires the
modulation and control of more routine or fundamental cognitive skills.
12.Research skills include the ability to locate, obtain and organize information to
be able to solve the problem on hand (Burnett, 2003).
13.Student refers to the person attending class in a college or university. The term
students used in this paper shall refer to Accountancy or BSA students, unless
otherwise stated.
2.4 CONCEPTUAL FRAMEWORK
Based on information gathered from previous studies, success in the accountancy
profession requires analytical, communication and research skills. These skills will serve
as measures in determining the quality of todays accounting graduates as perceived as
accounting educators.
The need for upgrading the knowledge and skills in accounting requires the
involvement of both faculty and students. According to Levine and Wright (1987),
faculty members should first possess the current knowledge about the subject, in addition
to their interest in teaching the subject. They should also recognize individual differences
of students towards learning. Therefore, their teaching methods should encourage
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students to learn more. Examples include harnessing their verbal communication skills,
utilization of modern business problems, effective utilization of multimedia aids, and
demanding, yet encouraging performance standards.
The methods should be intellectually stimulating, to train students to use their
analytical skills. Additional learning activities such as text-lecture-homework
relationships should be complemented with the development of research skills in order to
foster the need of maximizing all the learning resources found within and outside the
school. Lastly, teachers should develop and maintain their professional character.
Students, on the other hand, should show their interest in the subject matter. They
should be responsible in accomplishing all school work and should see to it that they
learn while doing their home works and other projects. Students should avoid tardiness or
absences, when possible, in order not to miss important lectures and activities involving
class participation. Students should develop a positive learning behavior towards their
studies, as it would be useful for them as they embark towards their professional career.
With all these expectations from both faculty and students, it can be inferred that a
more stimulating learning environment will be created, hence, expected to contribute to
the improvement and betterment of thequality of education, particularly in accounting.
The AICPA Framework for Accounting Education harnesses the expectations from
both faculty and students (Anonymous, 2001). Combining both perspectives of Levine
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and Wright (1987) and AICPA, Figure 1 presents these expectations for a quality
accounting education framework:
Figure 1
Conceptual Framework for a Quality Accounting Education
2.5 OPERATIONAL FRAMEWORK
Figure 2 shows the operational framework of the study. This study aims to provide
insight to the development of ACR skills, as perceived by De La Salle University
Accountancy students and faculty members.
INDE
PENDENT
VAR
IABLES
FUNCTIONALCOMPETENCIES:Analytical Skills,TechnologicalAdeptness
PERSONALCOMPETENCIES:Leadership,Communicationskills, Problem-Solving, DecisionMaking
BROADBUSINESSCOMPETENCIES:Critical Thinking,Client-Focused,GlobalPerspective
INVOLVEMENT OFBOTH FACULTY AND
STUDENTS
QUALITY ACCOUNTINGEDUCATION LEADING
TO COMPETENTGRADUATES AND
SUCCESSFUL
PROFESSIONALS
DEPENDENT VARIABLE
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Figure 2
Operational Framework
The operational framework is considered this investigations functional and workable
model. The dependent variables that are being investigated are the ACR skills and sub-
skills which will be analyzed and correlated with the independent variable, i.e. the
general development of ACR skills in accounting education. These two variables
however are impinged by the perceptions of BSA students and faculty members.
Dependent VariableDevelopment of ACR skills
in Accounting Education
Independent Variables Analytical skills
Communication skills
Research skills
Intervening VariableDe La Salle University(Perception of
Accountancy students and Faculty Members)
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CHAPTER 3
RESEARCH METHODOLOGY
3.1 RESEARCH DESIGN
This study utilized a descriptive research design, aimed at determining the similarities
and differences of student and teacher perceptions on the development of analytical,
communication and research skills in Accounting education.
3.2 SAMPLING PLAN
Student population and sample size
Through the My.LaSalle website, class lists of accounting subjects exclusively offered
to BSA students were downloaded to determine the student population. The population
excluded the subjects with invalid subject codes. The presumption is that the students
will not be able to enroll on these subjects since they were rendered as invalid.
The student population was grouped into five strata, namely freshmen, sophomores,
juniors, seniors and terminal. Freshmen or first-level students included those with ID
numbers 105. Sophomores or second-level students included those with ID numbers 104.
Juniors or third-level students included those with ID numbers 103. Seniors or fourth-
level students included those with ID numbers 102 and terminal level students or those
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with ID numbers 101 and below. The total student population based on these class lists
totaled 502.
The sample size was computed using the formula shown below at 95% confidence
interval and .05 sampling error.
Nz/22(p) (1-p)
n = ___________________________
NE2+ z /2
2(p) (1-p)
502(1.96)2(0.5) (0.5)
= __________________________
502(.05)2+ (1.96)2(0.5) (0.5)
= 218
The stratified sampling was used to ensure that each year level was represented in the
sample. Table 1 below shows the population for each stratum, and the proportional
allocation for the entire BSA population.
Table 1
Sample size allocation among the different year levels of BSA students in De La Salle
University
No. of
Stratum Percentage Students
Year Level Size (N) Distribution Sampled (n)*
First 206 40.83% 89
Second 50 10.09% 22Third 76 15.14% 33
Fourth 115 22.94% 50
Other 55 11.00% 24
TOTAL 502 100.00% 218
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The respondents for each stratum were identified through random sampling.
Teacher population
The population of DLSU Accountancy Faculty was determined by obtaining a copy of
the faculty plantilla from the department. Currently, there are 15 full-time faculty
members and 11 part-time faculty members. To enhance objectivity, two faculty
members who are members of the research group conducting this study were excluded in
the teacher population, thereby, reducing the teacher population to 14 full-time and 10
part-time faculty members.
Given the small number of faculty members of the Accountancy Department, the
requirements for the Central Limit Theorem cannot be obtained. Thus, the researchers
decided to survey the entire population to form a more reasonable conclusion.
3.3 METHOD OF DATA COLLECTION
The primary data collection method was employed to gather the needed facts and
figures to complete the research. The most common technique of using survey
questionnaires was utilized to address the studys hypotheses and objectives. It was
partially formulated by conducting focused group discussions (FGD) with teachers,
students and practitioners. FGD guides were devised and the researchers set different
schedules to conduct the discussions separately for each of the three groups. Using the
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results from the FGD and combining these with related literature data supporting the
study, the final questionnaire was outlined.
The survey questionnaire was divided into five parts. Section 1 addressed the profile
of the respondents. Questions on analytical, communication and research skills were
tackled on Sections 2 to 4. Section 5 discussed other matters such as Continuing
Professional Education (CPE) and the relationship between classroom learning and work
experience. It also tackled the overall assessment of the students and faculty members
perceptions on the developments of the analytical, communication and research skills.
The survey questionnaires were personally handed out to faculty members of the
Accountancy Department. The researchers also sought their assistance in distributing the
survey questionnaires to the selected students. Completed survey questionnaires by the
faculty members were personally returned to any member of the group while completed
survey questionnaires answered by the students were first collected by their respective
accounting professors and forwarded to the researchers for tallying.
3.4 METHOD OF DATA ANALYSIS
The study made use of the Statistical Package for Social Sciences (SPSS), a statistical
software for data analysis suitable for designed experiments, regression problems,
correlation analysis, and other statistical capabilities (Edralin, 2002).
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In order to investigate and answer the hypotheses presented in the study, the data
obtained from the students and faculty members were analyzed and summarized
according to type (numerical) and level of measurement (ordinal) using bivariate
correlations. Responses were assigned numerical values using a Likert-type scale to
measure the degree of ACR skills development based on the perceptions of respondents.
Responses related to the development of ACR skills were scaled according to the
following:
5 Agree, it is FULLY developed
4 Agree, it is CONSIDERABLY developed/being developed
3 Agree, it is MODERATELY developed/being developed
2 Agree, it is SLIGHTLY developed/being developed
1 Disagree, it is NOT developed/being developed
0 No answer
Correlation was done using Spearman Rank Correlation to measure the variables on
an ordinal scale. The researchers correlated each general evaluation statement per skill to
survey items related to the specific skill. In addition, to determine the extent of
development of each item to the specific skill, the mean responses for both Accountancy
students and faculty members were computed and tallied.
Any difference in the correlation coefficients for both Accountancy students and
faculty members can be attributed to the sampling size. In this research, smaller
correlation for students can be statistically significant because the number of randomly
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selected student respondents is large. In contrast, because of the small sample size of the
teachers, a much larger correlation may be needed to achieve statistical significance.
However, despite the small sample size of teachers, it represents 100% of the faculty
members teaching in the current term.
The correlation coefficients obtained from both faculty and students were analyzed
independently and conclusions were drawn only within each group. The results were used
to accept or reject the null hypotheses specifically to prove that ACR skills are being
developed in the accounting education.
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CHAPTER 4
RESULTS AND DISCUSSION
This study was conducted in order to determine whether there are significant
correlations between general evaluation in the development of analytical,
communication, and research skills in accounting education and each of the specific
items under each skill. Additionally, the study seeks to answer the extent of development
of these ACR skills in accounting education.
Specifically, the survey focused on Accountancy students and faculty members of
DLSU to get their perceptions on several skills development questions and to rank these
according to the following:
5 Agree, it is FULLY developed
4 Agree, it is CONSIDERABLY developed/being developed
3 Agree, it is MODERATELY developed/being developed
2 Agree, it is SLIGHTLY developed/being developed
1 Disagree, it is NOT developed/being developed
If the item was not answered, whether intentionally or otherwise, a zero (0) value was
assigned.
There were a total of 236 survey respondents of which 212 were students and 24 were
teachers. Their profile and the results of the survey were analyzed as follows:
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Table 2
Demographics of Respondent Accountancy Students
Group 1styear 2n year 3r year 4t year Terminal Total
GenderMale 25 8 9 13 6 61
Female 64 14 24 31 18 151
Agea
15-17 56 2 5818-20 31 19 32 30 112
21-23 1 1 14 22 38
Over 23 1 1
Course
BSA 69 20 32 31 11 163AE-BSA 18 2 10 9 39
LIA-BSA 1 1 3 3 8Others 1 1 2
Deans Lister
Yes 42 5 19 8 1 75No 47 16 14 35 23 135
With accounting subjectin high schoolc
Yes 40 9 12 18 6 85
No 48 13 21 26 18 126
N 89 22 33 44 24 212
Note. aOne first year student and two terminal students gave no answer.bOne second year student and one
fourth year student gave no answer.cOne first year student gave no answer.
Table 2 summarizes the profile of Accountancy students who were randomly picked
as respondents to the survey questionnaires. Seventy one percent of the respondents were
females as opposed to 29% males and more than half of them are 18 to 20 years old.
Majority of them are purely BSA students and approximately 35% are deans listers. A
marginally high percentage reported having taken at least one accounting subject during
high school.
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Table 3
Demographics of Respondent Accountancy Teachers
Group Part-timeFaculty Full-timeFaculty Total
GenderMale 7 4 11
Female 3 10 13
Age
21-30 3 3 6
31-40 3 3 641-49 1 5 6
Over 50 3 3 6
Ranka
Assistant Lecturer 2 2Assistant Professor 1 12 13Guest Lecturer 2 2Associate Professor 1 1
Lecturer 3 3
Instructor 1 1
Educational attainmentBachelor 2 2
Masteral units 4 1 5
Master 3 7 10
Doctoral units 1 5 6
Doctorate 1 1Number of years teaching
01-10 years 7 7 14
11-20 years 2 4 6
21-30 years 3 3Over 30 years 1 1
Accounting subjects being taught - method
of teaching
Traditional method only 6 3 9
Modular method only 1 1Combination of traditional and modular 3 11 14
N b 10 14 24Note. aTwo part-time faculty members did not give answer.
bTotal number of faculty members
representing 100% of the population.
With the use of random sampling, bias was avoided. All students had equal chances
of being chosen and to further ensure that each year level was well-represented, stratified
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sampling using Probability Proportional to Size method was used. A total of 218
students were chosen to comprise the sample size and only 212 were collected and
considered valid. The sample size provided for a 95% confidence level with a margin of
error of 0.05. The data gathered as well as the resulting analysis may best be described as
highly representative sample of the population.
Table 3 provides the summary profile of Accountancy faculty members currently
teaching (3rd term, SY 2005-2006) accounting subjects. It appears that there are more
male part-time teachers and more female full-time teachers. Faculty members ages are
also evenly spread. Most of the teachers have already finished their master degree and
about 60% have been teaching for 10 years or less. Also, as can be observed from the
data in the table, only one teacher uses the modular method of teaching while nine of
them still use the traditional method. However, majority of the teachers teach their
accounting subjects using either traditional or modular method. There may be a
possibility that the method of teaching may affect teachers perception on the
development of ACR skills.
The purposive sampling, a non-probability sampling method, was used due to the
small population of faculty members of the Accountancy Department. The 24 teachers,
which excluded the two teachers who are members of the research group conducting this
study, are the most appropriate sources of data. Since the Central Limit Theorem cannot
be attained, all the teachers were included in the survey. Their responses may therefore
be treated as more than adequate to be able to answer the research questions focusing on
teachers perceptions and to form conclusions to meet the objectives of the research.
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Table 4
Mean Responses of Students and Teachers on General Evaluation of ACR Skill
Skill (General Evaluation)M
Students
a
TeachersAnalytical skills 3.59 3.62Communication skills 3.07 3.42
Research skills 3.88 3.71an = 212.
bN = 24.
As shown in table 4, all three skills evaluated in general are in between the ranges of
3.00 to 4.00. This may mean that both Accountancy students and faculty members
perceive that in the accounting education, the ACR skills are being developed. The
extent to which these are being developed are from moderate to considerable. Students
rank the research skills as the skill that is given the most emphasis in the development of
all three skills. Teachers also share the same view.
The mean responses may reinforce the belief that ACR skills are being developed in
accounting education as required by CHED Memorandum Order No. 26 in order to
produce competent professional accountants capable of making a positive contribution
over their lifetimes to the profession and society in which they work. (p. 3). With these
skills being developed in school, it is highly possible that accountancy graduates would
possess, on top of the required technical skills, equally important skills needed to pursue
a successful long-term professional accounting career. Furthermore, with the students
and the faculty perceiving the importance of developing ACR skills and the extent to
which these are being developed, it may help in designing methods of teaching and ways
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of learning to make ACR skills be developed more extensively to help prepare
Accountancy students for CPA board examinations (AICPA, 2004).
Ranking the mean responses, both groups are in agreement. Most developed skill is
research, followed by analytical, and lastly, communications. CMO No. 26 strongly
emphasizes research skills development and schools of Accountancy are being
encouraged to undertake research and operate with a competent and qualified research
staff to produce scholarly outputs. The two groups perception that research skills are
more than considerably developed in accounting education may be in line with the
memorandum. However, it may be qualified as biased on the part of the two groups since
all respondents come from DLSU which considers itself a research university.
Although ranked as more or less moderately developed by both students and teachers,
communication skills development may still need enhancing. As Pearson (1995) pointed
out, a complete change in accounting curricula is not necessary, rather, teaching
methodologies may be revised to help students improve their communication skills. The
study by Hussain, Al-Darayseh, and DOuville (1994) supports the current trend of
employer dissatisfaction with regard to accountants perceived lack of communication
skills which can be equated with the moderately developed/being developed average
response of students and teachers alike.
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Table 5
Spearman Correlation Coefficients for Analytical Skills with Mean Responses by Students
and Teachers
Itemrs______ _____ M_________
Sa T
b S
a T
b
Problem solving 0.34** 0.20 4.51 4.71
Evaluate and interpret financial data 0.50** 0.00 4.10 4.29
Business cases 0.36** 0.53* 3.98 4.13
Conclude and recommend based onAnalysis
0.40** 0.45* 3.61 4.08
Evaluate and interpret financialsystems
0.25** 0.44* 3.60 3.50
Design of theoretical questionsdiscouraging memorization
0.41** 0.46* 3.51 3.79
SWOT Analysis 0.24** 0.05 3.36 2.96
Flow chart preparation 0.32** 0.30 3.17 2.88
On-the-job training 0.12 -0.30 3.17 2.75Note. Items correlated with General Evaluation of Analytical Skills Development. S = students; T =
Teachers.an = 212.
bN = 24.
*ip< .05. **p< .01.
Table 5 shows the correlation coefficients for each analytical skill sub-statement
correlated with general evaluation statement for analytical skills and the mean responses
of DLSU accountancy students and faculty members. As can be seen from the data in
table 5, using Spearman Rank Correlation (rs), the students perceive that the ability to
evaluate and interpret financial data is most highly correlated with the overall evaluation
of analytical skills according to rank. For teachers, the use of business cases in
accounting courses is perceived to be the highest correlated analytical tool to develop
students analytical skills although correlation is significant only at the .05 level, 2-tailed.
It is surprising to note, however, using the mean responses of both students and teachers,
for they both share the same view that it is the application of problem solving in
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analytical skills. CHED (2006) also highlighted the abilities to evaluate and interpret
financial data and to conclude and make recommendations, among others, as very
important skills that Accountancy graduates should possess.
Table 6
Spearman Correlation Coefficients for Communication Skills with Mean Responses by
Students and Teachers
Item____ rs_______ M_______
Sa T S
a T
Oral communication
Class reporting 0.23** 0.59** 3.87 4.13
Ask clear and relevant questions 0.29** 0.25 3.72 4.33
Communicate effectively one's
points of views0.36** 0.20 3.67 4.29
Graded recitation 0.25** 0.54** 3.67 3.75
Verbally explain financial
information0.36** 0.30 3.63 4.13
Deliver powerful presentations 0.31** 0.29 3.50 4.04
Persuade and convince others 0.35** 0.27 3.42 3.75
Open forum 0.24** 0.47* 2.89 2.75Debates on accounting issues 0.30** 0.66** 2.67 2.88
Written communication
Written reports 0.27** 0.13 4.29 4.33Explain in writing financial
information0.38** 0.34 3.96 4.17
Writing term papers 0.20** 0.34 3.53 3.75
Receiving feedbacks 0.30** 0.45* 3.16 3.88
Writing essays 0.13 0.66** 2.77 3.08
Non-verbal communication
Personal appearance 0.36** 0.30 3.29 3.46
Eye contact 0.44** 0.29 3.11 3.29Facial expression 0.37** 0.34 2.89 3.00
Posture 0.40** 0.29 2.85 3.04
Listening
Listening and taking notes at the
same time0.30** -0.14 4.18 4.21
Mere listening 0.24** -0.13 3.81 3.46
Giving feedback 0.38** 0.36 3.76 4.13
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Note. Items correlated with General Evaluation of Communication Skills Development. S = students; T =
Teachers.an = 212.
bN = 24.
*p< .05. **p< .01.
Table 6 shows the correlation coefficients for each communication skill sub-statement
(categorized according to type of communication) correlated with general evaluation
statement for communication skills and the mean responses of DLSU accountancy
students and faculty members. The students placed highly significant correlations in
ranking for all items under oral communication category. This may not be applicable for
teachers who rank debates on accounting issues, class reporting, and graded recitationas
top three statistically significant correlation items associated with general communication
skills evaluation. For written communication, students do not place any significance in
ranking for writing essays which is the complete opposite for teachers who appear to
have identified it as the most highly significant item in correlating with the general
development of communication skills. Again, the results are consistent that students place
high significance of correlation in ranking for all non-verbal communication skills to
general communication skills evaluation while accounting teachers do not place ranking
significance to any of the said skills. Students also place high significance of correlation
in ranking for all listening skill items whereas the teachers do not.
Accounting students perceived that writing reports and listening and taking notes at
the same time, on the average, are the only communication sub-skills considerably being
developed in accounting education and the rest are just slightly or moderately being
developed. On the other hand, teachers perceive most communication sub-skills are
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