ATENEO DE DAVAO UNIVERSITY

SCHOOL OF BUSINESS AND GOVERNANCE

MANAGEMENT ACCOUNTING PROGRAM

IT KNOWLEDGE AND WORK READINESS

OF GRADUATING STUDENTS FROM THE ACCOUNTANCY CLUSTER OF
ATENEO DE DAVAO UNIVERSITY

A Thesis/Dissertation Submitted to the Faculty of the Graduate Business and Governance

Programs in Partial Fulfillment of the Requirements in
ACRES 4271- Management Accounting Research

Azizah Ryian S. Ang

Aiyesha E. Asahi
John Kerby M. Lamanilao
Alanie Clarice L. Quijada
Erica Marie M. Trinidad

Rogelio Rasay III, EdD

Adviser

March 2022
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ACKNOWLEDGEMENT

It required tons of hard work, patience, and time not only by the proponents but also the

people who contributed in order to complete this research. The proponents could not thank

these people enough and would like to express our gratitude by acknowledging the following

who have been involved in this study:

First, the Almighty God and Allah, for being our anchor and providing us strength to

continue when times get rough and giving up was an option.

To our parents, who gave us endless support while we struggled to complete this study.

To the graduating BSA and BSMA students in Ateneo de Davao University, for

responding to our survey.

To our Accounting Research subject moderators, Mr. Ilwyn F. Gascal and Ms. Ruth E.

Chew, CPA, MBA, for guiding us all throughout this journey.

To our research adviser, Mr. Rogelio Rasay III EdD, for promptly replying to our

questions and granting our requests for consultations, which greatly benefited and directed us in

the fulfillment of this study. 

To our panelists, Dr. Dunhill Bilog, DBA; Jose Karlo Caballero II, MIFD, and Michelle

Rose M. Juadiong, DM-HRM, for pointing out our shortcomings, suggesting improvements to

our study, and encouraging us to complete our research. We will be eternally grateful for your

efforts and advice.

Without your kind hearts, this would not have been possible. Thank you!
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ABSTRACT

Graduating students lack competencies and employers lament they are not work-ready.

Ahead of possible voluminous tasks of an accountant in companies, information technology

eases the workload.  A trailblazer research that aimed to know the IT knowledge and work

readiness of graduating accounting students of the Ateneo de Davao University Accountancy

cluster. This study was limited only to enrolled fourth-year students under the Accountancy

cluster of Ateneo de Davao University. This research used a quantitative descriptive

correlational study design. A total of 154 respondents answered. A validated 55-item

questionnaire was utilized for the following topics: IT knowledge-spreadsheet, operating system,

word processing, and worldwide web including personal work characteristics, organizational

acumen, work competence, and social intelligence. The findings of the research indicate the

graduating students have intermediate proficiency and medium confidence in IT knowledge and

moderately work ready.  Pearson R Correlation showed IT knowledge has a significant

correlation with work readiness. Findings from multiple regression analysis manifested, among

the independent variable, operating system, word processing, and the world wide web, had a

moderate positive correlation with work readiness. Noteworthy was knowledge on spreadsheets

had no significance to work readiness but still vital to accountants. This research recommended

the Accountancy cluster may provide effective interventions to improve the knowledge on

operating systems (conduct additional seminars).

Keywords: IT Knowledge, Work Readiness, Spreadsheet, Operating System, Word Processing,

World Wide Web, Personal Work Characteristics, Organizational Acumen, Work Competence,

Social Intelligence
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Table of Contents

TITLE PAGE i

APPROVAL SHEET ii

ACKNOWLEDGEMENT iii

ABSTRACT iv

TABLE OF CONTENTS v

LIST OF TABLES viii

LIST OF FIGURES x

CHAPTER I| INTRODUCTION 1

1.1 Background of the Study 1

1.2 Framework 3

1.2.1 Theoretical Framework 3

1.2.2 Conceptual Framework 5

1.3 Statement of the Problem7

1.4 Hypotheses 8

1.5 Objectives of the Study 8

1.6 Significance of the Study 9

1.7 Scope and Limitations 10

1.8 Definition of Terms 10

CHAPTER II | REVIEW OF RELATED LITERATURE 13

2.1 Review of Related Literature 13

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2.2 Synthesis 39

CHAPTER III | METHODOLOGY 40

3.1 Research Design 40

3.2 Units of Analysis 40

3.2.1 Sources of Data 41

3.2.2 Sampling Design, Sampling Frame, and Sample Size 41

3.2.3 Research Instrument 42

3.2.3.1 Validation and Reliability Test 43

3.2.3.2 Table of Interpretation 44

3.3 Data Collection Method 45

3.4 Statistical Treatment 47

3.4.1 Descriptive Statistical Analysis 47

3.4.1.1 Mean 47

3.4.1.2 Standard Deviation 47

3.4.2 Pearson’s Correlation Analysis 47

3.4.3 Regression Analysis 48

3.5 Ethical Considerations 48

CHAPTER IV | FINDINGS AND IMPLICATIONS 49

4.1 Results 49

A. Profile of the graduating students of the Accountancy Cluster 49

B. IT Knowledge of the graduating students from the Accountancy Cluster 50

C. Level of Work Readiness of Graduating Accounting Students 60

D. Correlation 69

E. Multiple Regression Analysis 74

4.2 Implications to Theory 78

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4.3 Implications to Practice 79

4.4 Implications to Research 79

CHAPTER V | CONCLUSIONS AND RECOMMENDATIONS 81

5.1 Conclusions 81

5.2 Recommendations 83

REFERENCES 86

APPENDICES 106

APPENDIX A. Survey Questionnaire 106

APPENDIX B. Informed Consent Form 117

APPENDIX C. Validation Sheet for Questionnaire 119

APPENDIX D. Reliability Test Result 125

APPENDIX E. Computation of Data Gathered 128

APPENDIX F. Gantt Chart 134

CURRICULUM VITAE 135

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List of Tables

Table 2.1. Technology Skills Needed for Accountants 15

Table 2.2. Competencies under each Domain – Institute of Management Accountants 17

Table 3.1. Reliability Statistics 43

Table 3.2. Interpretation for the graduating Accountancy cluster students’ IT knowledge

assessment 44

Table 3.3. Interpretation for the graduating Accountancy cluster students’ level of work

readiness 45

Table 4.1. Descriptive Statistics of the Demographic Variables of the graduating students of

the Accountancy Cluster in Ateneo de Davao University 49

Table 4.2. IT Knowledge of Graduating Students 50

Table 4.3. IT Knowledge in terms of Spreadsheet 51

Table 4.4. IT Knowledge in terms of Operating System 54

Table 4.5. IT Knowledge of Graduating Students in terms of World Processing 56

Table 4.6. IT Knowledge of Graduating Students in terms of World Wide Web 59

Table 4.7. Level of Work Readiness of Graduating Students 61

Table 4.8. Work Readiness in terms of Personal Work Characteristics 62

Table 4.9. Work Readiness in terms of Organizational Acumen 64

Table 4.10. Work Readiness in terms of Work Competence66

Table 4.11. Work Readiness in terms of Social Intelligence 68

Table 4.12. Correlation between Dependent and Independent Variable 70

Table 4.13. Correlation between Spreadsheet and Dependent Variable 71

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Table 4.14. Correlation between Operating System and Dependent Variable 71

Table 4.15. Correlation between Word Processing and Dependent Variable 72

Table 4.16. Correlation between World Wide Web and Dependent Variable 72

Table 4.17. Multiple Regression Analysis 75

Table 4.18. P-value Interpretation 75

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List of Figures

Figure 1.1 Work Readiness Integrated Competence Model 3

Figure 1.2 Technology Acceptance Model - Davis 4

Figure 1.3 Conceptual Framework of the Study 5

Figure 2.1 Management Accounting Competency Framework 17

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CHAPTER I

INTRODUCTION

1.1 Background of the Study

Information Technology (IT) has an unquestionable influence on the company and the

accountant's work. Accountants play a variety of responsibilities in the corporate world, and it is

critical that they have IT knowledge that is relevant to their duties to deliver competent and

professional services, since IT is now considered a core competency for professional

accountants (Larres et al, 2003, Karagiorgou, D. et al, 2019). However, in a study conducted in

ASEAN, employers lamented graduates lacking the competencies they are seeking in the labor

market (Prikshat et al., 2018). In 2015, the International Labor Organization conducted a study

on Philippine Employment Trends, employers perceive jobseekers lacking the needed

characteristics to be work ready and structural or skills mismatch is a reason for graduate

unemployment (Cabrera, 2020).  Accounting graduates lack the necessary skills to advance in

the profession, and accounting education has failed to meet the needs and dynamics of the

corporate world, negatively impacting graduates' work readiness (Altarawneh and Awayiga et al,

2010).

Work readiness is important because fresh graduates compete not only with fellow new

graduates but with applicants having previously worked and have experience (Sagital et al,

2020). Work readiness is the first qualification for entry-level workers. Graduates need to have

practical and academic readiness to carry out work tasks and responsibilities and support

career success in the 21 century (Lau et al., 2018). Companies seek workers who can adapt
st

and mobilize from their prospective employees, emphasizing the need of having the ability to

work, organize, build relationships among others (Docherty et al, 2014).

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  Stone (1999) firstly studied the IT competencies of accounting students, in

particular, word-processing, operating systems, spreadsheets, databases and email. He

concluded that while spreadsheets and databases were significantly important, accounting

students need improved training.  Burnett (2003) conducted research, four technology skills

floated as important: spreadsheet software, windows, word processing software and World

Wide Web. Chen et al (2009) in a study echoed that undergraduate accounting students need

an expert level on spreadsheet and word processing and are familiar with operating systems.

Similarly, studies of Awayiga (2010) and Spraakman et. al. (2015) solidified the stand of Burnet

and Chen et al and identified the IT knowledge of accounting graduates that employers

required. Results from both studies argue that spreadsheet, operating system, word processing

and world wide web are necessary for professional accountants.

In the Philippine setting, this study remains scarce. Published research is based abroad,

linear, uncontextualized in the local setting and accounting profession, and focused narrowly on

ascertaining level of self-efficacy. In Mindanao, this research pioneers in correlating IT

knowledge and work readiness of graduating accounting students.  Considering the current

situation, this research delves into the questions of what is the IT knowledge of graduating

accounting students, their level of work readiness, is there a relationship between IT knowledge

and work readiness of graduating accounting students and which among the information

technologies would significantly influence work readiness of graduating accounting students.

This study aims to look into the relationship between IT knowledge and work readiness

as well as assess the work readiness of the fourth year graduating BS Accountancy and BS

Management Accounting students in terms of their IT knowledge. To ensure that the findings of

this study is maximized to the benefit of the higher education sector, employers, school

administrators and accounting students the following dissemination strategy has been

developed. The study is published physically and digitally in the Ateneo de Davao University
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Library to be accessible to the public. A digital copy is also uploaded to research websites like

Academia and ResearchGate to be made publicly available.

1.2 Framework

1.2.1 Theoretical Framework

The study is anchored on two theories: The Work Readiness Integrated Competence

Model of Prikshat et al. (2018) and the Technology Acceptance Model (Davis, 1989).

The work Readiness Integrated Competence Model was developed by Prikshat et al.

(2018). It is a final 53-item scale covering four dimensions and ten sub-dimensions of

Graduate's Work Readiness (GWR). As shown in Figure 1.1, the four dimensions are:

Intellectual Resources, Meta-skills Resources, Personality Resources and Job-specific

Resources. The 53 work-readiness skills reflect the views of stakeholders regarding the work-

readiness of graduates. The scale was found to be psychometrically sound for measuring GWR.

Figure 1.1 Work Readiness Integrated Competence Model

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Figure 1.1 is based on the Work Readiness skills scale of Roftopolous et al (2009) and

Caballero et al. (2011), that consists of competencies in both oral and written communication,

including self-discipline, time management, interpersonal skills and teamwork, problem solving

skills as well as positive work ethics. Moreover, to measure graduates' work readiness four

factors are considered: Personal characteristics, Organizational Acumen, Work Competence,

and Social Intelligence. The Model is constructed to give room for identifying different

dimensions of skills and competencies required for work readiness (Barrington et al 2006;

Caballero et al. 2011). It guides researchers who want to explore work readiness in the various

sectors, like Finance, Accounting, Management-consulting, and other related financial services

organizations (Roftopolous et al. 2009).

In 2011, Caballero, Walker, and Fuller-Tyszkiewics developed a four-factor model. As

aspects of work readiness, it identifies the four as personal work characteristics, organizational

acumen, work competency, and social intelligence. As a construct, work readiness remains to

be explored. Although several researchers delve into similar ideas such as graduate

employability and job preparedness, the distinction among them in the parlance of work

readiness is difficult to assess (Caballero et al.).

Figure 1.2 Technology Acceptance Model-Davis

Figure 1.2 is the technology acceptance model (TAM) coined by Davis in 1989. TAM

assumes that ease of use and perceived usefulness are both functions of attitude towards using
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and therefore are subsequent predictors for behavioral actual use of the system as well as the

intention to use (Masrom 2007).

The complexities of work readiness pushed continued debates in the literature as many

authors argue there is no universal template for determining what and which types of work

readiness skills are important for a specific career (Barrie et al., 2009). Jackson (2016a)

contends that the conceptualization of graduate work-readiness is unrealistic, arguing that it

should extend beyond the skills-list approach, which is too narrow and does not fully capture the

complexity of the concept. Thus, the model created by Prikshat et al. anchored on Caballero et

al’s four-factor model offers a framework that supports information technology’s effects on the

work readiness of graduates, as evidence employers enumerated IT knowledge and skills as

important for entry-level accountants to possess.

1.2.2 Conceptual Framework

Independent Variable Dependent Variable

IT Knowledge Work Readiness

Spreadsheets Personal work characteristics
Word Processor Organizational Acumen
Operating System Work competence
World Wide Web Social Intelligence

Figure 1.3 Conceptual Framework of the Study

Figure 1.3 Illustrates the relationship of IT knowledge to the work readiness of the

graduating students of the Accountancy cluster in the Ateneo de Davao University.

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In this framework, IT knowledge referred to the knowledge of the graduating students in

using spreadsheets, operating systems, word processing, and the world wide web. The IT

knowledge was derived from the WRIC model of (Prikshat el at, 2018) in which it was a part of

meta-skills. The meta-skill is a master talent that amplifies and activates other skills, in this

study, IT knowledge. A meta-skill is a point of intersection between hard and soft skills.

Therefore, Candidates with meta-skills are becoming increasingly valuable as the workplace

advances. Employers prefer individuals who have a combination of soft and hard talents

because they are more adaptable to change. Employers search for confirmation that an

applicant has the right hard and soft skills when they look at a resume (GAMS, n.d.).

The research was conducted to determine which technological skills are considered

critical and necessary for fresh graduates. Spreadsheet software, Windows, word processing

software, and the World Wide Web were rated as the top four technological capabilities for

accounting graduates (Burnett, 2003).  Spreadsheet was defined as a file consisting of cells in

rows and columns that arrange, calculate and sort data including financial information.

Spreadsheets are widely utilized by accountants to support operational business operations,

decision-making processes, and financial reporting procedures (Ansari et al. 2008). An

operating system defined as a set of manual and automatic procedures that enable a group of

people including accountants to share a computer installation efficiently (Hansen, 2001).

Modern professional accountants use a variety of computer applications run on different

operating systems and accounting students are increasingly exposed to the benefits and use of

computers in business institutions (McDowall and Jackling, 2006; Curtis et al., 2009).

Word Processing refers to the act of using a computer to create, edit, save and print

financial documents. Word processing is used by accountants in reporting financial information

to primary and other users. A study conducted by the Houston State University stated that the

students perceive word processing as important to their success in the accounting profession
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(Carrington, Harwell, and Morris, 2009). The world wide web commonly known as the web is the

leading information retrieval service of the Internet (the worldwide computer network). It gives

accountants access to a vast array of documents that are connected to each other by means of

hypertext or hypermedia links (Britannica). The web influenced various accounting and billing

Systems as it is believed that IT remodeled the accounting and billing industry (Ebrahim, 2020).

Therefore, it is an important factor for accounting students to learn how to navigate the internet

to perform their job effectively (Gioiosa and Kinkela, 2019).

The work readiness and its variables were derived from the four-factor model by

(Caballero and Walker, 2011). This means that even though knowledge and other academics is

important in the work readiness of an accountancy student, communication, teamwork, and

collaboration are also a part of an organization’s success. Thus, (Caballero and Walker. 2011)

identified personal work characteristics, organizational acumen, work competence, and social

intelligence as integral tools for accounting students to possess in the workplace (Caballero and

Walker, 2011). The framework highlighted the interlinkage of IT knowledge to the student work

readiness of an accounting student (Lestari and Santoso, 2019).

1.3 Statement of the Problem

This research was conducted to determine the relationship between IT knowledge and

work readiness of graduating accounting students from the Accountancy Cluster of Ateneo de

Davao University.

Specifically, it sought to answer the following research questions:

1. What is the socio-demographic profile of the respondents in terms of the following:

1.1 Sex; and

1.2 Course?
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2. What is the IT level of knowledge of graduating accounting students in terms of:

2.1. Spreadsheets;

2.2. Operating System;

2.3. Word Processing; and

2.4. World Wide Web?

3. What is the level of readiness of graduating accounting students in terms of:

3.1. Personal Work Characteristics;

3.2. Organizational Acumen;

3.3. Work Competence; and

3.4. Social Intelligence?

4. Is there a significant relationship between IT level of knowledge and level of work

readiness?

5. Which among the information technologies would significantly influence the work readiness

of the graduating accounting students?

1.4 Hypotheses

H0: There is no significant relationship between IT knowledge and work readiness of graduating

students from the Accountancy cluster of the Ateneo de Davao University.

1.5 Objectives

The overall goal of this study was to look into the relationship between IT knowledge and

their work readiness of the graduating students from the Accountancy cluster of the Ateneo de

Davao University. To guide the study, the following specific objectives were developed:
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Primary Objectives

 To establish the socio-demographic profile of the respondents in terms of sex

and course.

 To describe the IT knowledge of graduating accounting students.

 To describe the work readiness of graduating accounting students.

 To determine the relationship of the students IT knowledge and their work

readiness.

Secondary Objectives

● To know if the graduating students of the accountancy cluster are work ready in

terms of IT knowledge.

1.6 Significance of the Study

Findings of this study will be beneficial to the following:

Higher Education Institution. (HEI) are tasked with producing graduates who are industry

work ready. The findings of this research may serve as a reliable foundation for developing an

accounting program study focused on developing competencies and capacities which have

been empirically proven to contribute to the work readiness of the accounting graduates.

Employers. The results of this study aid employers to understand the competencies of

graduating accounting students. If it is aligned with the graduating students’ readiness in the

workplace considering the implementation of distance learning.

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School Administrators and Teachers. The research result depicted the IT knowledge of

the graduating students of the Accountancy cluster. If the skills that they have learned during

their stay in the university are aligned with the required skills in the actual workplace.

Accounting Students. This research may help them gain confidence in the knowledge

and skills that they have acquired during their stay in the university.

Future Researchers. This research might be used by future researchers as a reference

study in conducting new research in the related field and may enhance the study on IT

knowledge and Work Readiness.

1.7 Scope and Limitations

This study dealt mainly with the IT knowledge, as well as the work readiness, of fourth

year graduating accounting and management accounting students from the Accountancy

Cluster of Ateneo de Davao University who were enrolled in the Second Semester of Academic

Year 2021-2022. Since the target population was limited to the fourth-year Accountancy cluster,

the results cannot be generalized to include other courses or clusters.

An online survey administered through Google Forms was utilized for data gathering in

relation to the study. It was the only data collection method available because the actual

distribution of questionnaires was not feasible due to the pandemic. Despite the fact that the

researchers got the final list of students from the accountancy cluster with their student emails,

not all respondents responded to emails. As a result, the researchers sent a private message to

each respondent through their messenger.

1.8 Definition of Terms

The essential terms used in this study have been conceptually and operationally defined

for clarity. The following terms are:

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IT Knowledge – The knowledge needed to perform various information technology tasks.

These skills include the accountants’ talents, knowledge and abilities that relate to the use,

development, implementation and management of various forms of technology (Doyle, 2021). 

Spreadsheet – was defined as a file consisting of cells in rows and columns that arrange,

calculate and sort data including financial data. Data can be numerical, formulas, functions and

text (PerfectXL).

Operating system – was defined as a set of manual and automatic procedures that enable a

group of people including accountants to share a computer installation efficiently (Hansen,

2001). 

Word Processing – The process of creating, editing, revising, manipulating, storing, and

printing textual data including financial data with the use of computers (Romney et al., 1997:

246).

World Wide Web – This was defined as an internet-based information system in which

documents can be linked to other documents via hypertext links, allowing the user to search for

information by moving from one document to the next (Lexico).

Graduate Work Readiness – The skills and mindset of graduates who are now increasingly

expected to self-manage dynamic careers and be sufficiently agile to transfer their employability

skills across areas and industries (Jackson and Tomlinson, 2020).

Personal Work Characteristics – A personal work characteristic referred to how individual

perceptions of their characteristics relate to work situations. Personal work characteristics were

essential to cope with stress following relentless demands, unpredictability and uncertainty in

the workplace, all linked to a healthy balance between work and life (Walker et al., 2013).
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Organizational Acumen – An organizational acumen was defined as the organizational

knowledge and awareness of accounting work-related protocols and practices in the workplace.

Organizational acumen referred to specific job-related knowledge, maturity, and professional

growth (Walker et al., 2013).

Work Competence – Being able to perform an accounting work role to a defined standard, with

reference to real working environments.

Social Intelligence – The capacity to successfully connect with others, collaborate as a team,

and manage interpersonal issues in the workplace is characterized as social intelligence

(Walker et al., 2013).

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CHAPTER II

REVIEW OF RELATED LITERATURE

The researchers made a thorough exploration of the related literature which is

connected to the concerns of this study. This section presents a range of articles and texts from

books, journals, the internet, and other information sources to provide a vivid picture of the topic

investigated. The researcher’s primary purpose for this is to establish the relationship between

IT knowledge and skills and Work Readiness so that the readers are able to understand the

importance of possessing IT knowledge and skills in the workplace as graduates, especially in

the field of accounting.

Information Technology and Accounting

The term information technology was used to describe the technology that concerns the

entire business industry. These are systems that integrate the use of both hardware and

software technology in managing information, known as Information Systems (IS). It also

referred to any system for retrieving, collecting, processing, storing and transmitting data that is

considered as part of the IT/IS (Larres and Oyelere, 2010). Further, the IFAC or the

International Federation of Accountants define information technology as hardware and

software products, information system operations and management processes, IT controls

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frameworks, and the human resources and skills required to develop, use and control these

products and processes to generate the required information.

IT helped organizations address problems, but it has also caused issues (Tam, 2011).

The top ten technological challenges were issued by the American Institute of Certified Public

Accountants (AICPA) in 2001 (Cytron & Tie 2001). Extensible Business Reporting Language

(XBRL) in financial reporting was one of the opportunities provided by IT. It increased efficiency

and minimized mistakes Information security and control, privacy, and disaster recovery are

some of the risks (Tam, 2011).

Accountants require a broader knowledge base than simple bookkeeping to deliver the

different services expected by organizations. Entrepreneur, financial analyst, global competitor,

market analyst, skilled salesperson, effective communicator, competent negotiator, and public

relations specialist are all skills required by professional accountants (Simyar 1993, cited in

Adler & Milne, 1997). Accountants must be able to comprehend and apply computerized

information systems as business tools. To tackle the problems of the technology-driven

accounting environment, Trites (2004) suggested that accountants changed from the 'Pacioli

paradigm' to the 'Google paradigm'. Accountants, according to Joplin (1966), must be involved

in management information systems (MIS) and expand their skills, knowledge, and practices to

embrace new systems and technologies in order to keep a key position in a company.

The barrier between accounting and other information becomes hazier as the use of

computers in businesses grows. Accountants must be aware about information systems and

their future growth in order to maintain their role as custodians of financial data (Williams, G. et

al. 1984). Companies were and are increasingly searching for accountants who can help them

with more critical tasks including strategy planning, company management, and IT system

design and management (Caglio 2003).

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According to Albrecht and Sack's report, accounting education was faltering and failing

to satisfy the demands of future accounting professionals. One of the shifts in the accounting

profession, according to the research, is due to technological advancements, with accounting

education still focusing on the creation of financial data rather than its application.

According to the findings of a study conducted in the United Kingdom, accounting

education did not provide students with sufficient IT skills for their role in the workplace after

graduation, and that there is a gap between IT skills learned in tertiary education institutions

(TEI) and what accountants practice in the real world (Ahmed 2003). Another research in the

United States (USA) discovered that many students graduating from accounting IT courses do

not receive training in IT control knowledge, which is critical for specialized professions such as

auditors (O'Donnell & Moore 2005).  

IFAC, AICPA (American Institute of Certified Public Accountants), a variety of journal

articles, and an electronic commerce identified 36 technology skills accountants need to

possess upon entry to the workplace. IFAC is the global organization for the accountancy

profession. AICPA is the national organization for Certified Public Accountants in the United

States of America. These 36 are listed on Table 2.1 Technology needed for accountants.

Table 2.1 Technology Skills needed for accountants

Information Technologies Source Information Source

Technologies

Word Processing IFAC 11 Workflow Technology AICPA ‘97

Electronic Spreadsheets IFAC 11 Database Design and IFAC 11

Installation

Email IFAC 11 Time Management and IFAC 11

Billing System

Electronic Working Papers IFAC 11 Test Data IFAC 11

Internet Search and AICPA ‘94 Small Business IFAC 11

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Retrieval Accounting Software

Image Processing Helms and Digital Communications AICPA 2000

Mancino ‘97

Electronic Presentations IFAC 11 Tax Return Preparation IFAC 11

Software

Generalized Audit Software IFAC 11 Firewall AICPA 2000

Software/hardware

Expert System IFAC 11 User Authentication AICPA 2000

Software

Embedded Audit Modules AICPA ‘97 EDI-Traditional IFAC 11

Real Time Audit Modules EDI-Web based Greenstein and

Freeman 2000

Database Search and IFAC 11 Wireless Communications AICPA 2000

Retrieval

Simulation Software Elliot ‘94 Agent Technologies AICPA 2000

Flowcharting/Data Modeling AICPA ‘94 Intrusion Detection and AICPA 2000

Monitoring

Computer Aided Systems IFAC 11 Internal Network IFAC 11

Engineering Tools Configurations

Encryption Software Helms and External Network AICPA 2000

Mancino ‘97 Configurations

Groupware Glover and Enterprise Resource McKee 2000

Romney ‘97 Planning

Cooperative Client/Server Helms and Application Service McKee 2000

Environment Mancino ‘97 Providers

Technology is redefining the role of the management accountant. It significantly changed

the business landscape and the management accounting profession at an unprecedented

speed. As a response, IMA or the Institute of Management Accountants analyzed emerging

competencies management accountants needed to keep up with the pace brought by dynamic

business environment and technology advancement. IMA updated the Management Accounting

Competency Framework as shown in Figure 2.1.

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Specifically, IMA enumerated the competencies under each domain. Technology and

Analytics domain, competencies needed are information systems, data governance, data

analytics and data visualization. These competencies are addressed under the independent

variable of this study particularly spreadsheet for data governance and analytics, operating

system and world wide web for information system, word processing for data visualization.

Figure 2.1 Management Accounting Competency Framework

Table 2.2 listed the competencies under each domain. This was published by Institute of

Management Accountants (IMA) in 2019.

Table 2.2 Competencies under each domain – Institute of Management Accountants

Domain Competencies

Strategy, Planning and • Strategic and Tactical Planning

Performance • Decision Analysis 
• Strategic Cost Management 
• Capital Investment Decisions 
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• Enterprise Risk Management 

• Budgeting and Forecasting 
• Corporate Finance 
• Performance Management

Reporting and Control • Internal Control 

• Financial Recordkeeping 
• Cost Accounting 
• Financial Statement Preparation 
• Financial Statement Analysis 
• Tax Compliance and Planning 
• Integrated Reporting

Technology and Analytics • Information Systems 

• Data Governance 
• Data Analytics 
• Data Visualization

Business Acumen and • Industry-Specific Knowledge

Organization  • Operational Knowledge 
• Quality Management and Continuous Improvement 
• Project Management

Leadership • Communication Skills 

• Motivating and Inspiring Others
 • Collaboration, Teamwork, and Relationship
Management 
• Change Management 
• Conflict Management 
• Negotiation 
• Talent Management

Professional Ethics and Values • Professional Ethical Behavior 

• Recognizing and Resolving Unethical Behavior
 • Legal and Regulatory Requirements 

Management accounting is done in a highly automated environment (Granlund, 2007).

IT is tasked on the firm’s financial ledgers and reporting, and accounting is no longer possible

without information technology (Granlund & Mouritsen, 2003). IT is becoming more vital for

management accountants' jobs in large, medium, and small businesses, according to Grabski,

Leech, and Sangster (2009). The traditional objective of management accounting is to provide
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information for decision-making. Information analysis is currently a part of management

accounting education (Spraakman, 2015).

Today, the accounting profession has a wider scope, however accounting education has

not coped with the same speed to meet the professions requirements. In a study conducted by

Yucel et al (2012), changes to traditional accounting education approach parallel to the changes

in accounting regulations and increased need for updated information need to be done.

Accountants are employed in various areas requiring technology usage such as control,

auditing, web-based accounting, system analysis, financial analysis, financial planning and

consultancy (Yucel et al 2012). Results from the same study suggest that both insufficiency of

practical education in higher education institutions and insufficient training course opportunities

estrange students from the accounting profession and theoretical education alone is not enough

to adapt the students to the changing environment.

AICPA Core Competency Framework for Entry into the Accounting Profession (AICPA,

2006) stressed that individuals entering the accounting profession must be able to access

appropriate electronic databases to obtain decision-supporting information, assess the risk of

technology and automated business processes, uses technology assisted tools to assess and

control risk and document work performed, build appropriate models and simulations using

electronic spreadsheets and other software, exchange information using appropriate

communication technologies such as e-mail, discussion boards and video conferencing,

recognize commonly used information architectures, recognize business opportunities and risks

associated with electronic commerce, mine electronic data sources for business and industry

information, and use technology to develop and present strategic information.

Stoner (1999) looked at five areas of fundamental IT skills among UK accounting

students: word processing, Windows, spreadsheets, databases, and email. These skills, he
 20

claims, are required of accounting graduates. According to the findings of a 1990 research,

students entering university had a baseline set of abilities, but some pupils require more

university training, particularly in the areas of spreadsheets and databases. Though his study is

based on self-appraisal of students, generally is less reliable (Larres et al 2003).

Following a decade after, Stoner (2009) revisited his research on IT applications for the

period 1996-2006. He found improvement on many skills excluding databases and

spreadsheets. According to the findings of a 2009 research, there were significant increases in

the skills/knowledge index throughout time, as well as increases in the diversity of skills. The

proportion of students reporting inadequate skills level decreased over years. In 2001,

significant minorities of students believed that they needed IT skills/knowledge development.

Except for spreadsheets and the two specialized areas of statistical packages and databases,

95 percent of newcomers reported having at least sufficient skill levels in 2006. The proportions

reporting 'better than acceptable' levels follow a similar trend; among the main categories, only

spreadsheet abilities fail to achieve at least 80 percent of pupils at these levels (Stone 2009).

During each of the six academic years from 1996/1997 to 2001/2002, data was gathered

from first-year students who attended the first meeting of the major first-year accounting class.

Same instrument was used by Stoner in 1999 using a single-page questionnaire. His paper's

data on talents was based on self-assessments of their skills, knowledge, application, and

confidence.

Burnett (2003) conducted research aimed at understanding the views of employers of

accounting graduates on the technology skills deemed crucial and important for new graduates

to possess. Burnett's study included 32 employer respondents, mainly from private businesses

and non-Big 5 accounting or professional service firms, as well as 76 accountant respondents,

 21

all of whom worked for private corporations or non-Big 5 accounting or professional service

firms.

Results from his research indicate that both employers and accountants strongly agree

that financial accounting, auditing/assurance services, and information systems are top

essential courses for accounting curriculums. Respondent firms enumerate financial accounting,

information systems, auditing/assurance services, business strategy, and managerial

accounting while accountants answered financial accounting, taxes, finance, auditing/assurance

services, and information systems as their top five.

Burnett’s research further studied the importance of technology skills new accounting

hires need to possess. Using a 5-point Likert Scale, both groups agreed that spreadsheet

software (e.g., Excel), Windows (operating system), word-processing software (e.g., Word), and

the World Wide Web were the top four technical skills in order of importance. Clearly, the

respondents viewed spreadsheets as the most important technology skill. Included in the lists

were information systems planning and strategy, database software, communications software,

project management, presentation software and technology security and control.

According to a study conducted by Chen et al (2009), following softwares is needed for

undergraduate accounting students at an expert level before assuming the labor force. These

are financial spreadsheets, tax preparation, business graphics, small business systems, word

processing, database management systems, presentation, computerized accounting packages,

audit, and communication software. 

His team investigated IT competencies desired in new undergraduate accounting

graduates by industry employers. A questionnaire was designed based on the International

Federation of Accountants’ (IFAC) International Education Guideline 11 (IFAC, 2003). It was

 22

handed to 150 recruiters and were asked to evaluate 35 information technologies competencies

using a five-point Likert-type scale. Further, their research also concluded that accounting

graduates need to be familiar with the following types of software; operating systems , decision

support software, statistical analysis and forecasting packages, and utility programs (text editor,

folder manager, file compression, back- up/recovery).

Awayiga et al (2010) surveyed both graduates and employers of the graduates on their

opinion towards the importance of skills and knowledge for entry level accountants. Among the

164 who agreed to participate in the study, 80% of the graduate sample or 131 graduate

questionnaires were gathered, and 25 employer questionnaires were collected out of 46 major

employers identified, consisting of 54% of the employer sample.

Graduates and employers were asked to rank nine technological skills as crucial for

accounting graduates to have gained for an entry-level job using a five-point Likert scale. As a

result, the top four IT skills assessed by accounting graduates were spreadsheet software,

database software, presentation software, and technology management and budgeting.

Employers, on the other hand, ranked spreadsheet software, operating systems, technology

management and budgeting, and word-processing software as the top four critical technological

skills.

The high ratings of the technology skills suggest that the respondents recognize many of

the technology skills identified as being extremely important. In order of importance,

technologies important are spreadsheet software, database software, presentation software,

technology management and budgeting, word-processing software, communications software,

electronic commerce, World Wide Web and Windows.

Awayiga's study indicated that there were two IT skills that demonstrated statistically

significant differences between employers and graduates. For entry-level jobs, they were word-
 23

processing programs and Windows. Employers' greater regard for word processing software

and Windows demonstrated the relevance of these two talents among the core IT skills required

of any accounting graduate seeking to be a successful accounting professional. His study

confirms earlier research conducted by Burnet that word processing and operating systems (e.g

Windows) are important. This is reflected in the independent variable used in the study. 

In another study Spraakman et. al. (2015), the results of the field research on 35 firms in

New Zealand revealed that Microsoft tools skills and ERP knowledge were the most important

requirements for hiring accounting graduates. Spraakman et al chose businesses for the

employers of New Zealand non-bank firms with annual sales of more than $NZ200 million from

the NZX4 Company Research database. The CFOs of the 35 firms were invited to participate in

the research and to nominate two accountants employed in the firm to discuss the perceived IT

knowledge for management accounting graduates. 8 CFOs, 20 controllers/managers, and 11

management accountants were among the 39 responders to the survey.

The 39 respondents from 20 companies had remarkably similar perceptions on the

required IT skills of management accounting graduates. Excel is the most significant IT skill

requirement for all 20 organizations that responded, with 10 of them specifying that the Excel

proficiency be intermediate. According to this research, management accounting graduates

must exhibit intermediate Excel proficiency. According to the findings of the same study, all or

some Microsoft Office programs, notably Word, PowerPoint, and Outlook, are necessary in the

workplace.

Consistent with the study of Burnet (2003), as supported by Chan et al (2009) and

Spraakman (2015), spreadsheet, operating system and word processing were selected as an

important competency accountants must possess. Awayiga further concluded that the world

wide web is necessary for professional accountants.

 24

IT Competencies for Accounting Graduates

Professional accountants should have IT skills, according to the IFAC's International

Education Guideline (IEG11). However, it was not established as to what is the requirement of

the standard and a precise approach to develop one’s skills and competence is not provided.

Thus, the information systems literature has identified dimensions or elements employed in

other previous studies. Thus, after identifying elements employed in previous studies, there

have been a list of IT skills an accountant must be proficient with. These are the use of

spreadsheets, word processors, and web browsers (Ku Bahador and Haider, 2012). In addition

to their regular responsibilities, modern professional accountants must give leadership and

managerial support (Ku Bahador and Haider, 2012). As a result, they must possess the

appropriate organizational, management, behavioral, and people abilities. These abilities

support IT skills, allowing professional accountants to accomplish their work more successfully.

IFAC, AICPA and many widely accepted published studies enumerated 36 important

competencies accountants must possess. The study of Burnet categorically specified

spreadsheet, operating system, word processing and world wide web as important for

accounting professionals upon absorption to the labor force. Chen et al supported by concluding

that spreadsheet, operating system and word processing are necessary for a work ready

graduate. Similarly, studies of Awayiga and Spraakman solidify the stance of Burnet that the top

four information technologies are spreadsheet, operating system, word processing and world

wide web.

The research of Altarawneh 2015 concluded that accounting graduates lack particularly

the necessary (generic) skills, and there is a significant gap between the skills employers need

and consider important, and the skills accounting graduates actually possess. The respondents

were asked to rate the level of priority and importance of the skills to the job market and to what
 25

extent do employers consider accounting students to be qualified with (actual situation). A total

of 142 questionnaires were utilized as a source of data. Results suggest that employers

consider all technical skills including understanding accounting equations, financial reporting

and bookkeeping as important in students’ employability. The results also show that there is a

significant difference between the extent of fulfilling and acquiring the required important

technical skills that enhance the employability of students and the level of demonstrating such

skills. In simple words, there is a gap between what students are equipped with and what the

job market actually needs. The study was conducted on Jordanian setting.

Spreadsheets

What knowledge and skills are vital for accounting students to have for possible future

professions in accounting is one of the most basic issues raised in the accounting field. Apart

from the essentials of accounting knowledge, it is becoming increasingly clear that students

must develop analytical and critical thinking abilities, which include the use of technical tools

such as spreadsheets to assist in the preparation, analysis, and reporting of financial data.

Accounting experts require knowledge of a wide range of systems and technologies, including

general business, databases, accounting software, and enterprise systems. Spreadsheets, on

the other hand, are the most extensively used financial software application (Ansari & Block,

2008). Spreadsheets are a key IT competency for accounting professionals, according to both

the American Institute of Certified Public Accountants (AICPA) and the International Accounting

Education Standards Board (IAESB). As a key IT competency, IASB states that accountants

should be competent to use spreadsheet software in a variety of accounting and business

situations. (IAESB, 2007). For example, public accounting companies emphasize the

importance of new workers knowing how to utilize Excel since the application improves audit

efficiency and effectiveness (Grant Thornton, 2012). Employers also highlight the importance of

great spreadsheet abilities for practicing accountants, emphasizing the importance of well-
 26

designed, well-organized, and professionally presented spreadsheets in an accountant's

employment (Barnes et al. 2009).

Accounting professionals’ benefit from spreadsheet skills since spreadsheets are widely

utilized to support operational business operations, decision-making processes, and financial

reporting procedures (Ansari et al. 2008). Spreadsheets are used to track data from business

processes, model management judgments, and calculate crucial financial statement figures

(Baxter, 2006). Even in huge global firms that currently employ high-end enterprise systems,

spreadsheets are used to support accounting activities (Durfee, 2004).

Employers are looking for people who are familiar with spreadsheets, yet there is a skills

gap in the market. Most educational institutions have yet to attempt to create a teaching

curriculum that is in sync with technology advancements. As a result, businesses have

expressed their dissatisfaction with accounting graduates' lack of the skills and knowledge

required of their job (Johnson, Bartholomew, and Miller, 2006; Bui & Porter, 2010). Another

study from a public university in the States has supported this claim and revealed that students'

self-perceived knowledge and proficiency in MS Excel spreadsheet tasks (such as copying and

merging cells, building formulas using the sum functions, and creating formulas with the If

function) were low (Grant, Malloy and Murphy, 2009). Furthermore, the findings revealed that

70% of the students could only complete two of the nine MS Excel spreadsheet activities tested.

Rasit, Rosli, and Ibrahim (2012) evaluated the self-perceived knowledge and skill of three

groups of first-year accounting students at a Malaysian university, and discovered that two of

the groups lacked sufficient competence in basic MS Excel spreadsheet functions like sorting

and filtering data, formatting cells, graphics, applying basic MS Excel functions, and drawing pie

charts.

Operating System
 27

        In order to complete their everyday tasks, modern professional accountants use a

variety of computer applications. They interact via email, conduct research using search

engines, and record and analyze financial transactions using accounting software. In most firms,

computerized accounting systems have now supplanted manual accounting processes

(McDowall and Jackling, 2006; Curtis et al., 2009).

Accounting students are increasingly exposed to the benefits and use of computers in

business institutions, and they are encouraged to embrace information technology. As a result,

accounting software assignments have been created to aid students in their understanding of

the accounting cycle, a key concept in business and accounting. In a Canadian business

school, the survey approach was used to gather data from accounting students. A total of 1,053

surveys were returned that could be used. According to the survey results, the students who

completed the case manually first and subsequently completed the same case using accounting

software gained the most expertise.

This shows that completing cases using both manual and computer approaches is the

best way for students to gain concrete knowledge of the accounting cycle. The findings also

show that students who completed the case using solely accounting software gained more

knowledge than students who conducted it manually. This implies that incorporating software

into the classroom can help students learn more effectively. Furthermore, accounting software is

a more realistic depiction of most firms' typical practices, which may better prepare students for

the real world (Boulianne, 2014).

Furthermore, a study conducted by a Canadian Business School revealed that when

software is used in the classroom, pupils learn more successfully. When compared to students

who only use accounting software, students who completed the case physically before finishing

the same instance in software gained the highest knowledge of the financial data. This indicates
 28

that the students may be unfamiliar with the operating system in question. As a result, they are

not as confident in utilizing it as they are in manually entering financial data. The study also

emphasizes that the best approach for students to gain concrete knowledge of the accounting

cycle is for them to complete cases in both ways. Moreover, students who completed the case

only utilizing the software received the data faster than students who completed the case

manually, indicating that it is much better to use it in a complementary manner (Boulianne,

2014).

Word Processing

Word processing is an important business tool in general. Accountants with good typing

abilities can assist digitize data and increase workplace productivity and accuracy (Shier, n.d.).

How well-versed in word processing are our accounting students? In order to address this

question, Fatt (n.d.) polled 103 students, and the results showed that 55% of the students are

aware of word processing, and 88% of the respondents believe it is valuable to them (Fatt, n.d.).

Furthermore, a study conducted by the Houston State University states that the students

perceive word processing as important to their success in the accounting profession

(Carrington, Harwell, and Morris, 2009). Thus, it is safe to say that students see word

processing as an important tool in the workforce, and it is a necessary knowledge to have

(Stumke, 2017).

According to a prior study by Sparkman, accountants, particularly management

accountants, have the requisite knowledge and skills in Microsoft Office products like Word,

PowerPoint, and Outlook. To back up his thesis, he surveyed 39 people from 20 different

companies. Furthermore, students nowadays are more comfortable with word processing than

they were 20 years ago, when technology was not yet widely available. Because of their
 29

familiarity, most students now use it every day before going to work. As a result, they have a

high level of trust in it when compared to other IT tools on the market (Estrada, 2012).

World Wide Web

        The evolution of accounting is influenced by the accounting environment, and the most

important one is the Internet environment (Gejing and Yang, 2019). With the advent of the

internet, it can Influence Accounting and Billing Systems. It is believed that IT can remodel the

accounting and billing industry (Ebrahim, 2020). Online banking and automatic bill payment are

two services provided by the Internet for small businesses, which reduce much of the clerical

work of today’s accountant (Byte, 1995). Electronic commerce, which connects numerous

organizations using computers and technology, leads the way in delivering information for

internet transactions (Journal of Accountancy, 1995). This speeds up the exchange of data

between an entity and its accounting company. For accountants, this means having access to

the most current data. Therefore, it is an important factor for accounting students to learn how to

navigate the internet, especially now that it is widely used for the students’ distance learning

(Gioiosa and Kinkela, 2019).

Information is traditionally seen as formal and monetarily quantifiable, and accounting

agents provide a service to prepare a firm's mandatory financial statements, such as a balance

sheet or income statement. The Internet, on the other hand, allows for the possibility to broaden

the reach of knowledge about markets, customers, and competitors (Chenhall, 2003).

Accountants should be interested with the current technological advancements since

they are responsible for the preparation and dissemination of financial information to creditors,

shareholders, potential investors, and other external parties. Furthermore, as Gioiosa and

Kinkela (2019) point out, accountants should be interested in technical breakthroughs like the
 30

internet because they are in charge of preparing and disseminating financial information to

creditors, shareholders, potential investors, and other third parties.

Accountancy and Management Accounting Programs in the Philippines

According to the latest CHED Memorandum Order, series of 2017, The BS Accountancy

(BSA) program and the BS Management Accounting (BSMA) program provide general

accounting education to students wanting to pursue a professional career in Accountancy and in

Public Accounting in particular for the BSA, and a professional career in Management

Accounting for the BSMA. Further, both programs comply with the latest competency framework

for professional accountants issued by the International Federation of Accountants (IFAC)

through their International Education Standards. 

One of the program outcomes which is common to the Business and Management

discipline, requires the BSA and BSMA program graduates to apply information and

communication technology (ICT) skills as required by the business environment. The ICT skills

may refer to the basic IT skills such as proficiency in spreadsheet softwares, operating systems,

word processing softwares, and the World Wide Web which Burnett (2003) found necessary for

an accounting graduate to be equipped with.

The Accounting Standards Council defined accounting as a service activity. It has a

function to provide quantitative information, primarily financial in nature, about economic entities

that is intended to be useful in making economic decisions. The Committee on Accounting

Terminology of AICPA meanwhile defined accounting as the art of recording, classifying and

summarizing in a significant manner and in terms of money, transactions and events which are

in part at least of a financial character and interpreting the results. 

In accounting, users of financial information were classified into primary and other users.

Primary users are existing and potential investors, and lenders and other creditors. The other
 31

users include, but not limited to, employees, customers, government and its agencies, suppliers

and general public. The objective of financial statements is to provide information about the

reporting entity’s assets, liabilities, equity, income and expenses. Accountants are also

expected to recognize and derecognize accounting transactions, measuring or qualifying

elements recognized in the financial statements and present and disclose through the financial

statements (Villaluz et al 2021).

IT Knowledge

IT knowledge is increasingly important for graduates to enter the accounting market

(Karagiorgou, 2019). For it is one of the key competency skills for all new job applicants (Mason

et al, 2005). Thus, educators are doing their best in teaching students of the technical skills

needed for their course of study, but they are also failing to highlight the employability skills of

graduates that employers seek (Bui & Porter, 2010; Klibi & Oussil, 2013). Even though IT skills

is an important skill for accounting graduates, there are also other sets of competencies that are

necessary in the workplace (Hart, 2015; Strauss, 2016). These skills are Communication skill,

critical thinking, and applying knowledge to actual situations in the workplace (Hart, 2015).

 Communication skills – For Accounting graduates having to possess the ability to

communicate is an important skill that works well with IT skills (McCormack, 2020). The

employee will be able to provide better updates for all the necessary stakeholders, for

they will be able to explain the complex technical systems in a user-friendly manner

(McCormack, 2020).

 Critical thinking – Critical thinking is all about analyzing the information available, while

IT brings the information right into someone's hands effortlessly (Critical Thinking

Secrets, n.d.). And for graduates, having to possess both will be an important factor of

their employability and work readiness (McCormack, 2020).

 32

Applying knowledge to real world situations – Companies don't expect students fresh out of

college to know the technical skills used in their actual job. That is why they train the new

employees first before deployment. So that they can show them the necessary skills that aren't

taught in schools (Mulling, 2013).  A study in a local university found that learning management

accounting, in theory, is not the same as job training. The university educates and prepares

students to learn and adapt, whereas training prepares people for work (Morison, 2019). Thus,

for students to have perceived themselves as work-ready, they must possess confidence in their

skills that only an actual work experience can provide (Heathfield, 2021). The goal of accounting

education is to produce work ready graduates (Wessels, 2005) that have adequate knowledge

of supporting modern technologies and strategies (Kazarjian et al, 2017).

Student Readiness

Refers to a student's knowledge level regarding a given content. The student's readiness

level might vary across different areas (Georgia, 2021). From the point of view of employers, an

internship program is an important approach to screen potential employees (Zaid and Abraham,

1994). Our problem today is not that colleges and universities don't offer internships and

project-based learning, because only a fraction of students experiences actual on the job

training during college (Busteed, 2021).

 Importance of Internship – Many accounting programs offer academic internships to

students for this will make them more marketable to employers (Pasewark et al, 1989).

And for students, they will gain an improved understanding of a company or industry

(Fernandez et al, n.d).

o Student perspective – An academic internship provides students with

opportunities to assess their basic skill sets and self-assessment. This will help
 33

them to understand how well they are prepared for actual employment (Yu,

2002).

Work Readiness

Work readiness is a novel concept in literature. It is referred to as a criterion set for

predicting one’s potential after graduation (Hart, 2008). Caballero & Walker (2010) defined work

readiness as the extent graduates are perceived to possess necessary attributes to succeed in

the work environment. There is a need to measure the extent of readiness of students in the

workplace. Hart (2008) argues extent of work readiness is reflective of possible success in work

particularly on performance and career advancement.

In studies conducted to assess work readiness of recently graduated recruits, employers

iterated that some newly hired graduates lack preparedness and readiness. Specifically true in

relational and personal competencies. The difference between expectations set by the employer

and actual ratings of employers on work readiness indicates work readiness as a criterion is

ineffectively implemented by employers in assessing the graduates (Casner-Lotto & Barrington,

2006; Gardner & Liu, 1997). Work readiness is the first qualification for entry-level workers.

Graduates need to have practical and academic readiness in carrying out work tasks and

responsibilities, which will ultimately support work performance and success in the 21st century

(Lau et al., 2018). Fresh graduates compete not only with other new graduates but with

applicants having previous work experience (Sagita et al, 2020).

Caballero et al. (2011) presents a four-factor multidimensional work readiness model.

This concept defines aspects and attributes that are not learned in college but are necessary for

work readiness and success. Model was utilized because it categorizes a wide range of traits

into four factors. Further, Caballero et al. (2011), Walker et al. (2013), and Masole & Van Dyk

(2016) have also tested its validity and reliability. Work readiness comprises different
 34

components: personal work characteristics, organizational acumen, social intelligence, and work

competence.

Personal Work Characteristics

A personal work characteristic refers to how individual perceptions of their

characteristics relate to work situations. Based on research done by Caballero et al. (2011),

personal work characteristics are ascertained by asking items about personal development,

resilience, and adaptability. On the other hand, Walker et al. (2013) found that personal work

characteristics are essential to cope with stress following relentless demands, unpredictability

and uncertainty in the workplace. These traits are all linked to a healthy balance between work

and life. 

Fenech et al. (2020) investigated work readiness across five specializations including

business, information technology, health sciences, applied communication, and engineering.

They chose 302 graduating students at random from various disciplines and institutions. The

study's main findings are that tertiary education specializations differ not only in terms of

curriculum, IT knowledge, skills, and abilities taught but also in terms of preparation for

employment, which influences graduating students' perceptions of their work readiness; the

results are that graduating students in a health specialization perceive themselves to be the

most work ready. And graduate students in a business specialization perceived themselves to

be the least work ready.

Iftikhar Makki et al. (2015) investigated the impact of personal work characteristics on

career exploration and readiness for work. According to the results, work preparedness, career

self-efficacy, and career exploration were shown to have a favorable association. In which the

study recommends that institutions need to invest in ensuring students graduate with high
 35

confidence. An effort towards improving graduating students' personal work characteristics

enhances overall readiness and job exploration.

It was suggested that technological skills improved personal work characteristics of

students by looking at what technologies actually "do" in the workplace (Autor et al., 2003;

Autor, 2015). This is owing to technological advancements that allow for the substitution of

different operations or complete tasks, freeing up time for other pursuits. This means IT skills

can build up positive impacts to students’ resilience, adaptability, and personal development.

These personal work characteristics highly helps the students to be work ready.

Organizational Acumen

In the modern paradigm, a knowledge worker is needed to have four separate sets of

abilities which are technical, organizational, people, and conceptual skills (Aldag and Kuzuhara,

2004). An organizational acumen is the organizational knowledge and awareness of work-

related protocols and practices in the workplace. Caballero et al. (2011) compares

organizational acumen with work ethics, professionalism, motivation including social

responsibility, and global knowledge. Organizational acumen entails specific job-related

knowledge, maturity, and professional growth (Walker et al., 2013). In assessing organizational

acumen, questions in this research are anchored on the stated attributes.

In order to maintain the execution of the skill set of IT competences, the proper

combination of abilities must be established for an accountant to be called effective. This will

assist accountants in their daily activities in the accounting process such as performing audits,

tracking financial transactions, preparing financial statements, and making decisions (Ku

Bahador and Haider, 2012). As a result, IT competency was identified as a required skill to

possess in the workplace by emphasizing the values of professional accountants in AICPA's

 36

Core Competency framework. IT skills are a vital part of an accounting graduate's skill set since

they are critical to an organization's success and even survival (Aldag and Kuzuhara, 2002).

Social Intelligence

Information Technology is becoming the norm for businesses all over the world, for

accountants, it is imperative to have basic IT knowledge (Frey and Osborne, 2013). And now

more than ever, an employee’s social intelligence is needed to perform the necessary

accounting and management job because computers and other software provide proper social

interaction and collaboration among colleagues (Torres, 2015). The capacity to successfully

connect with others, collaborate as a team, and manage interpersonal issues in the workplace is

characterized as social intelligence (Walker et al., 2013). It is linked to the notion such as social

skills, collaboration, and adaptability which is the primary goal of business and technology,

connecting people (Caballero et al., 2011).

Work Competence

Competence is described as possessing a certain set of skills, knowledge, and abilities,

or as being appropriately or highly qualified (Ku Bahador and Haider, 2012). Competence is the

link between the skills of an employee and the job requirements (Ku Bahador and Haider,

2012). In the context of accounting, Carnaghan (2004) defines IT skills as attributes

demonstrated by actions such as the ability to develop a spreadsheet or database, or the ability

to operate essential software. According to the International Federation of Accountants,

accounting professionals are required to have the requisite IT skills.

Since the effectiveness in fulfilling this obligation is critical to the credibility of the

accounting profession, every professional accountant is required to function holistically as an

information system user, designer, manager, planner, or assessor, or a mix of these tasks. It

must be noted that these positions need technical, organizational, intellectual, and other social
 37

abilities (Ku Bahador and Haider, 2012). Work competence is an essential factor in assessing

technical skills and knowledge, experience on one’s abilities, expertise, and sense of

responsibility (Walker et al., 2013). Caballero et al. (2011) explained in detail the following

attributes: organizational ability, problem-solving, critical thinking, and creativity or innovation.

Accountants' roles in modern company organizations have evolved from manual to

computerized accounting. IT has altered the way data is gathered, processed, stored, and

aggregated for the compilation of accounting and finance-related information needed by

management to govern and manage business operations (Winograd et al., 2000). This makes

IT skills highly important in the job requirements of a modern accountant. These skills assist

accountants in performing ordinary business duties and, on the other hand, in creating an

atmosphere in which these technologies are optimized for the company's internal and external

advantages (Ku Bahador and Haider, 2012).

IT Knowledge and Work Readiness

The significance of information technology (IT) is in nearly all aspects of accounting

students' duties. As part of the pervasive traits and skills an accounting student must attain, a

special component on IT is now included in their Competency Framework standards (SAICA,

2010:26,30; 2014a:34,40). According to a seminal study, there is an overemphasis on technical

abilities in the accounting curriculum (AECC, 1990; Adler and Milne, 1997; IFAC, 1996), which

is backed up by research (Pan and Seow, 2016). Educators should provide different possibilities

to build additional skills as required by companies.

When students become accountancy trainees, the additional skills they receive benefit in

the notion of life-long learning, as emphasized by Jones and Sin (2003). Because employers

expect a certain level of IT competence from potential accountancy trainees, and because the

IT environment is constantly changing, the fundamental skills and competencies gained from an
 38

academic perspective ensure compliance with employer needs and requirements, including IT

(Corbett and Willms, 2002:8). This allows the professional accountant to make effective use of

the information obtained via education at the end (Lee and Blaszczynski, 1999).

Lestari and Santoso (2019) conducted research on the roles of digital literacy,

technology literacy, and human literacy to encourage work readiness to accounting education

students in the fourth industrial revolution era. In their study, technology literacy is related to

Information Technology. From the results of the study, it was found out that IT knowledge had a

significant influence on the student work readiness. The SCAN reports that critical thinking such

as IT knowledge, and problem-solving skills are a factor for the work readiness of accounting

students (Hall, 2010). Therefore, students must have knowledge of various software such as

spreadsheets to present clearly the financial statements to shareholders. Thus, Students who

have the proper knowledge of information technology will have a better time navigating the

realm of accounting than someone who is not confident in using it for they can process financial

transactions quickly and easily for the primary use of decision-making.

The significant relationship between graduating students' IT Level of Information and

Work Preparedness is also consistent with Karagiorgou et al (2019), who found that acquired

expertise, particularly IT knowledge, influences students' readiness for work.

In a study conducted by Karagiorgou et al (2019) results show that acquired knowledge

and its effect on readiness and the level of difficulty are significant. The same result reveals that

levels of readiness were low to the extent of affecting their confidence. Analyzing the data from

the 363 total graduates and students of the University of Macedonia and the Technological

Institution of Macedonia, the study concluded that the overall view of graduates’ self-

perceptions about their knowledge level, in particular the accounting IT tools and applications,

was modest but student perceived level of knowledge they acquire from institutions have proved
 39

to be low. University institutions face major obstacles in adopting and learning a significant

number of current information systems. As the higher education institutions struggle to keep up

with new systems, the burden shifted to businesses in re-educating graduates as well as their

current employees. Furthermore, their study suggests, although to a lesser extent, office

automation affects readiness.

Karagiorgou et al also explicitly said that readiness is of grave necessity in the business

world and that from a scientific point of view, readiness as perceived by students incorporates

psychological, organizational and business tactics. The study also raises the concern of

readiness in developing countries, especially for academic communities that achieve many

scientific goals but also largely based on state financial support and budget. They argue that the

need for the evolution of courses and even better preparation of students for their future is self-

evident.

However, the same finding also shows that readiness was low, to the point that it

impacted their confidence. In addition, the survey found that most colleges struggle to stay up

with new and updated teaching methods, which is one of the reasons why students feel their

knowledge to be inadequate.

Synthesis

The studies and literature mentioned aid us in understanding in depth the basis and

context of this research. As technology is now considered as one of the resolute factors of

change affecting modern enterprises, it slowly rendered traditional accounting models

anachronistic and obsolete (Albrecht & Sack, 2000). IT impact to business in general and
 40

the role of accountant is widely acknowledged. For businesses, IT solves problems, but it has

also created problems (Tam, 2011). Today, modern accountants are involved in vast roles and

responsibilities in business. Maintaining a major role in business means accountants must

involve themselves in management information systems (MIS) and extend their skills,

knowledge, and techniques to embrace the new systems and technologies (Joplin, 1993).

However, Altarawneh (2015) concluded that accounting graduates lack particularly the

necessary (generic) skills, and there is a significant gap between the skills employers need and

consider important, and the skills accounting graduates actually possess. Albrecht and Sack

warned that accounting education may be failing and that it does not meet the needs of the

future accounting professional.

CHAPTER III

METHODOLOGY

3.1 Research Design

 41

This study used quantitative descriptive correlational research. Quantitative research is a

form of research that entrusts on the methods of natural sciences, produces numerical data and

hard facts. It aimed to establish cause and effect relationship between two variables (work

readiness and IT knowledge of graduating accounting students) by using mathematical,

computational, and statistical methods (Wasim et al 2019). Descriptive study provided an

accurate and systematic description of a given population or area of interest (graduating

accounting students) and the frequency at which a certain phenomenon occurs (Dulock, 1993).

This study specifically described IT knowledge, specifically spreadsheet, operating system,

word processing and world wide web including personal work characteristics, organizational

acumen, social intelligence, and work competence. Correlational study sought to measure the

relationship between two or more variables and determine the statistical relationship between

them (Price et al, 2015). IT level of knowledge is correlated with work readiness using statistical

tools.

3.2 Unit/s of Analysis

This study investigated the relationship between IT level of knowledge and work

readiness of graduating students from accountancy cluster. The independent variable of the

study is the IT level of knowledge in terms of spreadsheet, operating system, word processing

and world wide web. The dependent variable of this study is work readiness. The researchers

used the four measures of work readiness based on the Work Readiness Scale which includes

the personal work characteristics, organizational acumen, work competence, and social

intelligence.

3.2.1 Sources of Data

 42

The analysis of the study was based on quantitative data gathered from online surveys,

as the actual distribution of questionnaires, and interviews were not feasible due to the Covid-19

crisis. Online surveys are frequently easier and less expensive to conduct than other survey

methods, and they have the potential to provide greater flexibility and functionality (Spitz et al.,

2006). The primary source of data was a close-ended questionnaire. According to Sincero

(2008), a closed-ended questionnaire limits the respondents' answers to the response options.

As it is a close-ended questionnaire, responses are easy to encode and interpret, making it

ideal for quantitative research.

3.2.2 Sampling Design, Sampling Frame, and Sample Size

Population is defined as the totality or aggregate of all objects, subjects, or members

that meet a set of criteria (Polit & Hungler, 1999). The population of this study was the 4th year

Accountancy and Management Accounting students of Ateneo de Davao University. There were

251 students in totality, 162 from Accountancy, and 89 students from Management Accounting

excluding the researchers. The required sample size for the study was 154. Slovin’s formula

was used to calculate the sample size. Using slovin's formula, a researcher can sample a

population with a desired level of accuracy (Ellen, 2018). The formula is written below as:

 n = N / 1+Ne²

where,

n = sample size

N = population size

e = margin of error (The common margin of error set is 5% or .05. This quantifies

possible sampling errors. The smaller the margin of error, the bigger the sample size.

Below is the calculation of the sample size using Slovin’s formula:

n = 251 / 1 + 251 (.05)².

 43

n = 251/ 1 + 0.6275

n = 251 / 1.6275

n = 154.2243 or 154

A Quota sampling design was used to obtain the sample for this study. Quota sampling

is a non-random sampling technique in which participants are chosen on the basis of

predetermined characteristics so that the total sample will have the same distribution of

characteristics as the wider population (Davis, 2005). Quotas were established to ensure that

the sample reflects particular characteristics in proportion to their occurrence in the population.

The researcher selected a quota from the whole population that were reflective of the larger

population to be included in the study.

According to Cooper and Schindler, a sampling frame is a set of items from which the

sample is derived and is closely related to the population. The sampling frame of the study was

the complete list of students from the accountancy cluster obtained from the Accountancy

Department. 

The researchers selected the graduating students from the accountancy cluster of

Ateneo de Davao University as the respondents of the online survey conducted. This did not

extend to other courses and beyond Ateneo de Davao University. To ensure that the

respondents came from the said course, the researchers individually contacted each

respondent.

3.2.3 Research Instrument

The questionnaire was divided into two parts. The first part was a researcher-made

questionnaire about Information Technology Self-Assessment. The second part was a modified-

adapted survey questionnaire from a cross-sectional study of work readiness by Almarzoky

 44

Abuhussain et al. (2021). The questionnaire contains questions related to the self-assessment

of the IT knowledge of the target respondents, especially the proficiency in spreadsheet

software, operating systems, word processing software, and the Internet. Moreover, the survey

questionnaire also contained questions about students’ work readiness, specifically on personal

work characteristics, organizational acumen, work competence, and social intelligence of the

graduating students of the Accountancy Cluster in Ateneo de Davao University.

3.2.3.1 Validation and Reliability Test

The researcher-made survey questionnaire was validated by three experts, the

panelists, through a validation sheet provided by the school department (see Appendix C). The

validation sheet employed a 5-point Likert scale having point equivalents of 5 as “Excellent,” 4

as “Very Good,” 3 as “Good,” 2 as “Fair,” and 1 as “Poor.” Overall, the average rating of the

three panelists for the self-made survey questionnaire was 3.43, which was equivalent to

“Good.”

Furthermore, to test the reliability of the survey questionnaire, Cronbach’s alpha was

used through SPSS, since it is the standard measure and commonly applied for Likert scale

questions. The sample respondents in the pilot test are composed of thirty (30) random fourth

year BSA and BSMA students from Ateneo de Davao University. The pilot test respondents

were not included in the actual sample.

Cronbach’s Alpha Cronbach’s Alpha Based on N of Items

Standardized Items
Overall .935 .943 55
Table 3.1. Reliability Statistics

Cronbach’s alpha was used to assess the internal consistency of several items to get a

summated score for a variable. The alpha coefficient should be greater than 0.70 to provide
 45

good support for internal consistency (Morgan et al., 2019). As shown in Table 3.1, the overall

Cronbach’s alpha of the pre-test survey demonstrated an excellent level of internal consistency

with a score of 0.935. Thus, the research instrument was reliable.

3.2.3.2 Table of Interpretation

 The respondents were requested to rate their IT knowledge and work readiness using a

five-point agreement scale. This scale was used to assess respondents' agreement with various

statements regarding their self-assessment of their IT knowledge and their work readiness.

The mean score of the respondents’ answers in the questionnaire measured the level of

IT knowledge assessment among graduating Accountancy cluster students at Ateneo de Davao

University. The following descriptive interpretation was used, as shown in table 3.2.

Table 3.2. Interpretation for the graduating Accountancy cluster students’ IT knowledge

assessment

Scale Range of Descriptive

Interpretation
Means Qualification

5 4.50 - 5.00 Strongly Agree Advanced proficiency and high confidence

Intermediate proficiency and medium

4 3.50 - 4.49 Agree
confidence

3 2.50 - 3.49 Neutral Proficient and confident

2 1.50 - 2.49 Disagree Low proficiency and low confidence

1 1.00 - 1.49 Strongly Disagree Extremely inept and no confidence

The mean score of the respondents’ answers in the questionnaire measured the level of

work readiness of graduating Accountancy cluster students of Ateneo de Davao University. The

following descriptive interpretation was used, as shown in table 3.3.

 46

Table 3.3. Interpretation for the graduating Accountancy cluster students’ level of work

readiness.

Range of Descriptive
Scale Interpretation
Means Qualification

5 4.50-5.00 Extremely Agree Exceptionally work ready

4 3.50-4.49 Agree Moderately work ready

3 2.50-3.49 Neutral Somewhat work ready

2 1.50-2.49 Disagree Slightly ready

1 1.00-1.49 Extremely Disagree Not ready at all

3.3 Data Collection Method

Pre-Phase

Following the validation of the instrument, the researcher sought and sent a permission

letter to the Dean of the School of Business and Governance of the Ateneo de Davao University

through the Chair Department of Accountancy and Management Accounting to conduct the

study and to obtain consent to get the student emails of the target respondents.

The researcher used a researcher-made questionnaire about the self-assessment

of Information Technology and a modified-adapted survey questionnaire of Almarzoky

Abuhussain et al. (2021) for the work readiness section. The information was gathered through

online surveys administered through Google Forms, which allows for quantitative data

collection. Given the distance between the researcher and the target respondents, an online

survey was a viable option. The link to the forms was distributed to all graduating Accountancy

cluster students of Ateneo de Davao University via messenger group chats and student emails.

Researchers also reprimanded target respondents in advance that, if possible, in answering the
 47

survey questionnaire, student emails must be used for researchers to validate and to avoid

issues of answering multiple times in the survey questionnaire.

During

During the data gathering, respondents were asked for their informed consent on the

first page of the questionnaire to be part of the study. Their anonymity is protected as the

researcher follows RA 10173, also known as the Data Privacy Act of 2012. As respondents

agreed to be part of the study, the researchers assured them that the questionnaires would be

free from error, the questions would be relevant to the study, and no offensive words or phrases

would be included. Each respondent is given the same set of questionnaires to complete, which

can be completed in 15 to 20 minutes. The questionnaire contains 55 questions which are

divided into two parts: the first part dealt with the IT knowledge assessment of the graduating

Accountancy cluster students and the second part dealt with the Work Readiness assessment

of the graduating Accountancy cluster students.

The data was collected after the respondents have completed the questionnaires that

were sent to them. To address the possibility of a low response rate, which is common in online

surveys, the researchers sent a notification email to all target respondents who did not

participate in the survey, informing them that they have been invited to take part in the study

about their self-assessment towards their IT knowledge and work readiness. Mass email

reminders were sent until the data collection process was completed. The collected data served

as the foundation for the analysis and interpretations. The data collection period lasted three

weeks, as the researchers further analyzed and interpreted it.

 48

Post-Phase

After the data gathering period, the researchers tabulate, analyze, and interpret the data.

The data collected are checked to assure that such data are valid and ready to be interpreted.

The data then be processed using computational methods while keeping the respondents'

confidentiality in mind as the study progresses.

3.4 Statistical Treatment

The data collected were sorted and classified based on the research design and

problem statements. The researchers used the following statistical data tools to interpret the

data collected: Descriptive Statistical Analysis, Pearson’s Correlation Analysis and Regression

Analysis.

3.4.1 Descriptive Statistical Analysis

3.4.1.1 Mean - Mean implies average and is the total of the dataset divided by the quantity of

data.  This was utilized to calculate the average responses about the independent variable, IT

Knowledge and the dependent variable, Work Readiness in the various sections of the

questionnaire.

3.4.1.2 Standard Deviation - It is defined as the variance’s square root. This is used as a metric

to the spread or dispersion of the data around the mean. This was used to determine how

values vary around the independent variable, IT Knowledge and the dependent variable, Work

Readiness in the various sections of the questionnaire.

3.4.2 Pearson’s Correlation Analysis - It is a metric for the strength of association between

two variables and is denoted by r. This tool was used to evaluate the strength and direction of

the relationship between the independent variable, IT Knowledge and the dependent variable,
 49

Work Readiness of the graduating students of the Accountancy cluster in Ateneo de Davao

University.

The use of Pearson’s Correlation is subject to data compliance with the following

assumptions: the two variables must be interval or ratio; the two variables exhibit a linear

relationship; there should be no insignificant outliers; and the variables should be approximately

normally distributed.

3.4.3 Regression Analysis - It is used to figure out how a dependent variable and one or more

independent variables are related. It was used to measure the strength of the connection of IT

Knowledge and Work Readiness and to predict how it will behave in the future.

The use of Pearson’s Correlation is subject to data compliance with the following

assumptions: the two variables should be measured at the continuous level; there needs to be a

linear relationship between the two variables; there should be no significant outliers; it should

have independence of observations; the data needs to show homoscedasticity; and the

residuals (errors) of the regression line are approximately normally distributed.

3.5 Ethical Consideration

The Ethical considerations present in this study are Academic Values, Honesty, Integrity,

and Ethical Competence. Because this research was conducted during the pandemic, the

researchers adhere to the rules imposed by the IATF and the university. Before the start of the

survey, the participants’ full consent was asked, no harm has been done to the researchers and

the participants during the conduct of this study. The researchers and the university are neutral

in regards to the position and views of the participants, thus, there is nothing done to influence

the decision and response made by them. The researchers value credibility and reliability of

results above all.

 50

CHAPTER IV

FINDINGS AND IMPLICATIONS

The chapter is composed of a presentation of the gathered data, analysis and

interpretation of the results from the administered questionnaires of 154 respondents from

Ateneo de Davao University, and implications of the research findings. It begins with the results

of the data gathering process, consisting of the profiles of the graduating students from the

Accountancy Cluster of Ateneo de Davao University, followed by the IT level of knowledge of

Graduating Accounting Students. Level of Work Readiness of Graduating Accounting Students.

Furthermore, it shows the correlations of each independent variable indicator to the dependent

variable. The next portion discusses the analysis and interpretations of the results presented.

Lastly, the final portion of this chapter shows the implications of the findings of the study to

theory, practice, and research.

4.1 Results

A. Profile of the graduating students of the Accountancy Cluster in Ateneo de Davao

University

Table 4.1 shows the frequency distribution and percentages of the respondents based

on their sex and courses of the accountancy cluster. The majority of the respondents were

females with a rate of 79.9%. Moreover, the respondents predominantly consist of Management

Accounting students at 51.3%.

 51

Table 4.1 Descriptive Statistics of the Demographic Variables of the graduating students

of the Accountancy Cluster in Ateneo de Davao University

Sex Frequency Percent Course Frequency Percent

Male 31 20.1 BSMA 79 51.3

Female 123 79.9 BSA 75 48.7

Total 154 100.0 Total 154 100.0

B. IT Knowledge of the graduating students from the Accountancy cluster

B1. IT Knowledge

Table 4.2 shows the overall mean and standard deviation of IT level of

Knowledge which is 3.98 indicates proficiency in their IT knowledge and are ready for

work. Among the indicators, knowledge on the World Wide Web has the highest mean

(4.36). This was followed by Word Processing (4.16), Spreadsheet (3.88), and Operating

System (3.51). The overall standard deviation of each indicator is below 1, therefore

there was consistency in the responses of the respondents.

Table 4.2 IT Knowledge of Graduating Students

Std.
Indicators Mean Interpretation
Deviation
Intermediate proficiency and medium
Spreadsheets 3.88 .67
confidence
Intermediate proficiency and medium
Operating System 3.51 .77
confidence
Intermediate proficiency and medium
Word Processing 4.16 .63
confidence
Intermediate proficiency and medium
World Wide Web 4.36 .57
confidence
Intermediate proficiency and medium
Average 3.98 .51
confidence
 52

Drawing on the results presented in table 4.2, the graduating accounting students

had an above-average level of IT knowledge. Because the average mean is 3.98. This

signifies that the students have high confidence in their current IT abilities. The result is

a good indication for employers that are wanting and willing to hire fresh graduates

because the training programs that they include before the job widely consist of IT-

related modules, this is aimed at increasing the participants' self-efficacy in the labor

market. But with this newfound confidence of the students, employers will be rest

assured that most of them are ready to take on the actual workforce, Thus, the cost for

training will be reduced and efficiency in the workplace can be improved (Bui & Porter,

2010; Klibi & Oussil, 2013).

B2. Spreadsheet

Table 4.3 presents the IT Knowledge in terms of spreadsheet. The item that has

the highest mean is the second statement with 4.62, which indicates advance proficiency

and high confidence. Meanwhile, the last statement has the lowest with 3.44 mean score

which indicates intermediate proficiency and medium confidence. Mean for IT

Knowledge in terms of spreadsheet is 3.88 Intermediate proficiency and medium

confidence. The overall standard deviation for spreadsheet items was 0.67 lower than 1

therefore there was a consistency in the responses of respondents.

Table 4.3 IT Knowledge in terms of Spreadsheet

Item Mean Std. Deviation Interpretation

I know how to use the
Intermediate proficiency
AGGREGATE and Round 3.68 1.05
and medium confidence
function in Excel
I can automatically use 4.62 .70 Advance proficiency and
arithmetic operations high confidence
(addition, subtraction, division
and multiplication) on
 53

subtotals in the spreadsheet

I can create format charts and
Intermediate proficiency
graphs for financial reports 4.32 .85
and medium confidence
and presentation
I can quickly filter and analyze
Intermediate proficiency
data entered with Auto filter 3.92 1.01
and medium confidence
function
I can perform Conditional
Formatting, VLOOKUP and
HLOOKUP functions to 3.44 1.01 Proficient and confident
visualize and sort financial
data
I can create drop down lists Intermediate proficiency
3.81 1.02
with data validation and medium confidence
I can build and manipulate Intermediate proficiency
3.63 .96
Pivot Tables for data analysis and medium confidence
I know how to use IFS
functions (SUMIFS, Intermediate proficiency
3.59 1.06
AVERAGEIFS, COUNTIFS) to and medium confidence
easily analyze data.
Intermediate proficiency
Spreadsheet Mean 3.88 .67
and medium confidence

Among the indicators of IT level of Knowledge, Spreadsheet garnered the third

lowest mean, which indicates that the graduating students had an Intermediate

proficiency and medium confidence. Even though it is ranked third overall, its mean was

considered above average. This result amplified the claims of Johnson, Bartholomew,

and Miller, 2006; Bui & Porter (2010). It stated that employers want to obtain employees

who are knowledgeable of using spreadsheets. Employers have expressed their position
 54

about the fact that accounting graduates are not well equipped with the skills and

knowledge demanded of their profession.

The item that has the highest mean tackled about respondents' ability to use

arithmetic operations (addition, subtraction, division and multiplication) on subtotals in

the spreadsheet. Accountants are expected to use arithmetic operations as accounting

involves computing financial data for users of financial statements to access timely,

accurate and relevant information (International Standards Board). A study conducted by

a public university in the states revealed that the students’ self-perceived knowledge and

skill in MS Excel spreadsheet tasks (like copying and merging cells, creating formulas

using the sum functions, and creating formulas using the If function) was low (Grant,

Malloy and Murphy, 2009).  

Meanwhile, the lowest item has a mean of 3.44 which talked about respondents’

ability to perform conditional formatting, VLOOKUP and HLOOKUP functions in

visualization and sorting of financial data. As accountants, conditional formatting,

VLOOKUP and HLOOKUP were necessary in data management (Hall, 2008). Rasit,

Rosli and Ibrahim (2012) also found that two of the groups of accounting students did

not demonstrate sufficient competence in basic MS Excel functions such as sorting and

filtering data, format cells, graphics, applying basic MS Excel functions, and draw pie

charts.

B3. Operating Systems

Table 4.4 shows the IT knowledge in terms of Operating Systems. Four

statements were presented to the respondents to measure IT knowledge in terms of the

operating system. The first statement which discussed the knowledge in using

accounting software had a mean 3.43 implying proficient and confident. The second
 55

statement talked about the knowledge on storing and retrieving financial data had 3.45

mean indicating proficient and confident. The third statement which tackled managing,

processing and reporting financial data showed 3.68 mean which is interpreted as

intermediate proficiency and medium confidence. Lastly, the fourth statement which

talked about how the respondent knows how to make financial data available while

keeping data secure garnered 3.51 mean. Its corresponding interpretation is proficient

and confident. The overall mean for operating system is 3.51 indicating proficiency and

confidence while the overall standard deviation is 0.77 which means there was

consistency in the responses.

Table 4.4 IT Knowledge in terms of Operating System

Item Mean Std. Deviation Interpretation

I know how to use an
3.43 .94 Proficient and confident
accounting software
I know how to store and
3.45 .99 Proficient and confident
retrieve financial data
I know how to manage,
Intermediate proficiency
process, and report financial 3.68 .84
and medium confidence
data
I know how to make
financial data available and Intermediate proficiency
3.51 .89
accessible while keeping the and medium confidence
data intact and secured
Intermediate proficiency
Operating System Mean 3.51 .77
and medium confidence

 The Operating system was ranked fourth among information technologies with a

mean score of 3.51. This means that most graduating students have intermediate

proficiency and medium confidence. The result was consistent with the study of Burnett

where the operating system was chosen to be necessary for graduating students to
 56

possess. This was supported by the employers in a study by Chan et al entitled,

“Information technology competencies expected in undergraduate accounting

graduates” that argued graduating students must be familiar with systems such as

operating systems. 

The item that discussed the knowledge of respondents to manage, process, and

report financial data had the highest mean of 3.68. Accountants' main work was to

record, analyze, summarize and report financial information to users of financial

information (Committee on the Accounting Terminology of the AICPA). Meanwhile, the

knowledge in using accounting software had the lowest mean with 3.43. Accountants

were expected to use softwares as mentioned by AICPA that accountants need to use

technology assisted tools such as softwares to assess and control risk and document

work performed and build appropriate models and simulations utilizing electronic

spreadsheets and other software. As evidence in students completed the case using

solely the software acquired the data faster than students who performed the case

manually, thus, it is much better to use it in a way that compliments each other

(Boulianne, 2014).

B4. Word Processing

Table 4.5 presents the IT knowledge in terms of word processing. The

graduating accountancy cluster students have 4.16 mean score towards knowledge on

word processing implying intermediate proficiency and high confidence. The first

statement discussed using specialized text formatting features and has 4.14 mean

indicating intermediate proficiency and medium confidence. The second statement,

meanwhile, tackled sorting transaction dates and financial amounts using an

ascending/descending function with a 4.14 mean which signifies intermediate proficiency

 57

and medium confidence. The third statement measured the ability of respondents to use

arithmetic operations in MS Word had a 3.98 mean score considered intermediate

proficiency and medium confidence.

Meanwhile, the fourth statement which tackled encoding financial data using

shortcut keys has a 3.90 mean score. This has a corresponding interpretation of

intermediate proficiency and medium confidence. The fifth statement which said that

respondents know to align text and spacing in formal presentation garnered a mean

score of 4.34 signifying intermediate proficiency and medium confidence. The last two

statements resulted in descriptive interpretation of intermediate proficiency and medium

confidence item six has a mean score of 4.36 while the last statement showed a mean

score of 4.25. The overall standard deviation is 0.63 which said that there was

consistency in the responses of the respondents.

Table 4.5 IT Knowledge of Graduating Students in terms of Word Processing

Std.
Item Mean Interpretation
Deviation
I know how to use the following
specialized text formatting
features for when preparing Intermediate proficiency
4.14 .80
accounting reports with columns and medium confidence
of numbers, subtotals, and grade
totals.
I know how to sort transaction
dates and financial amounts
Intermediate proficiency
using ascending/descending 4.14 .89
and medium confidence
function in word processing
software (MS Word)

I can add, subtract, divide and Intermediate proficiency

3.98 1.02
multiply amounts from source and medium confidence
 58

documents in MS Word
I can encode financial data faster
Intermediate proficiency
than others using shortcut keys 3.90 .83
and medium confidence
on the keyboard
I know how to use text alignment
and spacing for formal Intermediate proficiency
4.34 .77
presentation of financial and medium confidence
information
I know how to write formal letters
Intermediate proficiency
when asked by supervisor and/or 4.36 .75
and medium confidence
on behalf of the company
I can style sheets to make
Intermediate proficiency
financial reports look appealing to 4.25 .84
and medium confidence
users of information
Intermediate proficiency
Word Processing Mean 4.16 .63
and medium confidence

Word processing was ranked second overall in IT knowledge with a mean of 4.16

interpreted as intermediate proficiency and medium confidence. This means that most

graduating students are confident to navigate and process words using computers. This

supported the study of Fart (n d) that 55% of students are aware of word processing and

88% out of 103 respondents from the research deemed word processing as valuable to

them. This result was a confirmation of a previous study conducted by Sparkman that

concluded accountants specifically management accountants exhibit necessary

knowledge and skills on Microsoft Office programs notably Word, PowerPoint, and

Outlook. Furthermore, Students nowadays are confident in using word processing

compared to 20 years ago wherein it was not yet available for all (Estrada, 2012).
 59

The item with the highest mean of 4.36 tackled writing formal letters when asked by

supervisor and/or on behalf of the company. As business people, accountants need to

effectively write, read and understand business communication particularly involving

contracts, business proposals and the like as stated in the set of competencies

published by IMA. The organization stated management accountants need to know

data visualization of information and communication skills through writing, oral and

other means of communication. The lowest mean, on the other hand, had a 3.90 mean

score. It discussed the ability to encode financial data faster using shortcut keys on the

keyboard. Word processing as a whole is an important tool in business. Accountants

with fast typing skills help digitize information and improve the efficiency and accuracy

in the workplace (Shier, n.d.). 

B5. World Wide Web

Table 4.6 shows the IT Knowledge in terms of the World Wide Web. Six items

were included as part of the research instruments distributed to ADDU accountancy

cluster graduating students. The mean for World Wide Web was 4.36 intermediate

proficiency and medium confidence.

The first statement measured the respondents’ knowledge in using email as

means of communicating and sending financial reports. It has a mean score of 4.58

implying advance proficiency and high confidence. The second statement which talked

about the ability of respondents to use web-based office suites has a mean score of

4.57. It has a corresponding interpretation of advance proficiency and high confidence.

The third statement meanwhile discussed utilizing web-based drives to store financial

data had a 4.61 mean signifying advance proficiency and high confidence. The fourth

statement measured the respondents’ knowledge on using online surveys to collect

data. It showed a mean score of 4.52 with an interpretation of advance proficiency and
 60

high confidence. Further, the fifth statement which talked about obtaining financial

reports online had a mean score of 4.28 indicating intermediate proficiency and medium

confidence. Lastly, the sixth statement which tackled the knowledge of filing BIR and

SEC forms online shows a 3.62 mean person considered as intermediate proficiency

and medium confidence. The overall standard deviation is 0.57 which means that

responses were consistent.

Table 4.6 IT Knowledge of Graduating Students in terms of World Wide Web

Item Std. Interpretation

Mean
Deviation
I know how to use email to
Advance proficiency
communicate and send files for 4.58 .66
and high confidence
financial reports
I can use web-based office suites
like Google Docs and
Advance proficiency
Spreadsheets for collaboration and 4.57 .68
and high confidence
convenient access of accounting
information
I know how to utilize web-based
Advance proficiency
drives (Google Drive, iCloud) to 4.61 .65
and high confidence
store financial data and information
I can use an online survey tool to
Advance proficiency
collect my own data (e.g., Survey 4.52 .66
and high confidence
Monkey, Google Forms)
I know how to obtain official full
Intermediate proficiency
year/quarterly/monthly financial 4.29 .76
and medium confidence
reports from websites
I know how to file tax returns and Intermediate proficiency
3.62 1.14
SEC forms electronically and medium confidence

Intermediate proficiency
World Wide Web Mean 4.36 .57
and medium confidence
 61

Among the indicators of IT Level of Knowledge, the World Wide Web garnered the

highest mean with 4.36. This indicated that the graduating accounting students are

intermediate proficiency and medium confidence in navigating the world wide web.

Results from this research agreed with the study of Gioiosa and Kinkela (2019) who

state that it is an important factor for accounting students to learn to navigate the

internet, especially now that it is widely used for student's distance learning. 

The item that had the highest mean talked about utilizing web-based drives (Google

Drive, iCloud) in storing financial data and information. Accountants, in general, need to

have advanced proficiency in navigating web-based drives due to voluminous finance

data that need to be shared across the web as indicated by Gioiosa and Kinkela (2019).

They iterated accountants should be interested in technological advancements such as

the world wide web since accountants were responsible for the preparation and

dissemination of financial information to creditors, shareholders, potential investors, and

other external parties. Meanwhile, respondents answered they had difficulties in file tax

returns and SEC forms electronically. This result caused concern as accountants’ work

in both public and private practice include filing of tax electronically to BIR (Banggawan,

2019).

C. Level of Work Readiness of Graduating Accounting Students

Table 4.7 presents the overall mean and standard deviation of level of Work

Readiness wherein the general mean is 3.91 implying moderate work readiness.

Organization Acumen gained the highest mean 4.52 followed by Social Intelligence

(3.97), Work Competence (3.64), and Personal Work Characteristic (3.50). Overall, only

organizational acumen is considered by respondents that they are exceptionally ready to

 62

work while other indicators imply being just moderately ready to work. The overall

standard deviation is 0.38 implying there is a consistency in the responses of the

respondents. The overall standard deviation of each indicator is lower than 1, therefore

the responses of the respondents were consistent.

Table 4.7 Level of Work Readiness of Graduating Students

Indicators Mean Std. Deviation Interpretation

Personal Work Characteristics 3.50 .49 Moderately work ready

Organizational Acumen 4.52 .47 Exceptionally work ready
Work Competence 3.64 .60 Moderately work ready
Social Intelligence 3.96 .49 Moderately work ready

Average 3.91 .38 Moderately work ready

As regards the overall mean of Work Readiness, the graduating accounting

students of Ateneo de Davao University obtained an overall average of 3.59. This

denotes that the students considered themselves as moderately work-ready after

graduation. This result is agreeable because work readiness is the first qualification for

entry-level workers. As mentioned by the study of Lau et al (2018) graduates need to

have practical and academic readiness in carrying out work tasks and responsibilities,

which ultimately supports work performance and success in the 21st century. Work

readiness is essential because fresh graduates compete not only with other new

graduates but with applicants having previous work experience (Sagita et al, 2020).

C1. Personal Work Characteristics

 63

Table 4.8 presents work readiness in terms of personal work characteristics.

Eight questions were handed to respondents to measure personal work characteristics.

The mean for personal work characteristics is 3.50. 

The first statement talked about coping with multiple demands, respondents

answered with a mean score of 3.92 indicating they are moderately work ready. The

second statement, which measured respondents’ ability to remain calm under pressure

also indicates moderate work readiness with a 3.68 mean score. The third statement,

meanwhile, tackled the change in focus in a crisis situation, ADDU graduating

accounting students had a mean of 3.85 signifying they are moderately work ready.

Statements four, five and six have the same interpretation that respondents were

moderately work ready having 3.73, 3.09 and 3.65 mean scores, respectively. On the

other hand, the seventh statement which talked about changing one’s idea, showed a

mean score of 2.64 considered as somewhat work ready. Lastly, item eighth which

discussed being overwhelmed when faced with challenges had a mean score of 3.41

signifying somewhat work ready. The overall standard deviation is 0.49 lower than 1

therefore there was consistency in the responses.

Table 4.8 Work Readiness in terms Personal Work Characteristics

Item Mean Std. Deviation Interpretation

I know how to cope with multiple
3.92 .78 Moderately work ready
demands
I remain calm under pressure 3.68 .91 Moderately work ready
When a crisis situation that
needs my attention arises, I can 3.86 .80 Moderately work ready
easily change my focus
Adapting to different social
3.73 .94 Moderately work ready
situations is one of my strengths
I feel that I am unable to deal 3.09 1.01 Somewhat work ready
 64

with things when I have

competing demands
I get stressed when there are
3.66 .96 Moderately work ready
too many things going on
I don’t like the idea of change 2.64 1.11 Somewhat work ready
I become overwhelmed by
3.41 1.01 Somewhat work ready
challenging circumstances
Personal Work Characteristics
3.50 .49 Moderately work ready
Mean
The Personal Work Characteristics ranked fourth overall among work readiness

indicators with a mean score of 3.50. This means that most graduating students from

ADDU accountancy cluster were moderately work ready and confident they will be able

to engage themselves in the actual workplace. Walker (2013) found that high scores in

personal work characteristics means graduating students are able to cope with stress

following relentless demands, unpredictability and uncertainty in the workplace and can

maintain a healthy balance between work and life. 

Among the list, the item that has the highest mean tackled the change in focus

when respondents faced a crisis situation with 3.86 mean. Respondents drastically

change focus in crisis situations. The lowest mean had 2.64 which tackled the

respondents who do not like the idea of change. Accountants are involved in every

changing environment therefore it is incumbent for them to welcome dynamics in the

accounting profession as most employers prefer adaptive accountants to help them with

more critical tasks including strategy planning, company management, and IT system

design and management (Caglio 2003).

C2. Organizational Acumen

 65

Table 4.9 shows the work readiness in terms of organizational acumen. The

mean score for organizational acumen based on the results is 4.52 considered as

exceptionally work ready. The first statement which said improving oneself, respondents

had a mean of 4.51 signifying they are exceptionally work ready. Second statement

talked about seeing feedback as an opportunity for learning, it showed a 4.56 as the

mean and exceptionally work ready as interpretation. Third and fourth statements also

had an exceptionally work ready interpretation both having 4.55 as mean. The fifth

statement which pinpointed the importance of learning about organization showed a 4.66

as mean indicating exceptionally work ready. Lastly, item six which talked about

maintaining balance between work and other interests, respondents had a mean of 4.31.

It has a corresponding interpretation of moderately work ready, the only item around the

scale below 4.50. The overall standard deviation is 0.47 which tells us that there was a

consistency in the responses.

Table 4.9 Work Readiness in terms of Organization Acumen

Item Mean Std. Deviation Interpretation

I am always working on
4.51 .67 Exceptionally work ready
improving myself
I see all feedback as an
4.56 .58 Exceptionally work ready
opportunity for learning
An organization’s values and
4.55 .57 Exceptionally work ready
beliefs forms part of its culture
It is important to respect
4.55 .61 Exceptionally work ready
authority figures
It is important to learn as much
as you can about the 4.66 .55 Exceptionally work ready
organization
I maintain an appropriate 4.31 .76 Exceptionally work ready
balance between work and
 66

outside interests
Organizational Acumen Mean 4.52 .47 Exceptionally work ready

Among the indicators of work readiness, the organizational acumen garnered the

highest mean with 4.52, which indicated that the graduating accounting students were

exceptionally work ready with regards to organizational acumen or organizational

knowledge and awareness of work-related protocols and practices in the workplace.

Walker (2013) said that organizational acumen referred to organizational knowledge,

maturity and professional growth. This would mean that graduating students are

knowledgeable of their possible work after graduation. 

The highest mean for organizational acumen discussed the importance of

learning about the organization with 4.66 mean. In the field of human resource, it is said

that immersing oneself in a potential working place, knowing the background of the

employer/company and awareness of job description were required before hiring. An

employee with organizational commitment identified with a particular organization and its

goals and wished to remain a member (Solinger et al). Big corporations longed for new

entrants that already had grasps of potential work including accounting. Meanwhile, the

item that said respondents maintain an appropriate balance between work and outside

interests had the lowest mean of 4.31. Although the interpretation merited acceptable,

low scores in balancing work and other interests contradicted the maturity and

professional growth of accountants pushed by Walker.

C3. Work Competence

Table 4.10 presents the work readiness in terms of work competence. Eight

statements were part of the research instrument to assess work readiness in terms of

work competence. The first statement which talked about having confidence in learned
 67

knowledge about the chosen field, it has a mean of 3.47 interpreted as somewhat work

ready. The second statement focused on respondents’ strength in analyzing and solving

complex problems with a mean of 3.33 signifying graduating students are somewhat

work ready. Further, the third statement which discussed having the eyes for details

garnered a mean of 3.75 indicating that the respondents are moderately work ready. The

fourth statement which measures one’s awareness of their strengths and weaknesses

had an interpretation of moderately work ready with 4.10 as mean score. Fifth statement

pinpoints the ability of respondents to express themselves clearly and has garnered a

mean of 3.61 considered as moderately work ready.  The sixth and seventh statement

both had an interpretation of moderately work ready having a mean score of 4.16 and

3.64 respectively. Lastly, the eighth statement which focuses on the individual’s feeling

of embarrassment when asking questions had a mean score of 3.08 considered as

somewhat work ready. The overall standard deviation is 0.60 meaning consistency in the

responses of the respondents was observed.

Table 4.10 Work Readiness in terms of Work Competence

Std.
Item Mean Interpretation
Deviation
I am confident about my learnt
knowledge and could readily answer 3.47 .98 Moderately work ready
questions about my field
Analyzing and solving complex
3.33 1.00 Moderately work ready
problems is a strength for me
One of my strengths is that I have an
eye for detail in every transaction 3.75 .84 Moderately work ready
including source documents.

I know my strengths and weaknesses 4.10 .80 Moderately work ready

I can express myself easily 3.61 .97 Moderately work ready

 68

I thrive on completing tasks and

4.16 .72 Moderately work ready
achieving results
Being among the best in my field is
3.64 1.05 Moderately work ready
very important to me
I feel embarrassed to ask questions
3.08 1.27 Somewhat work ready
when I am not sure about something
Work Competence Mean 3.64 .60 Moderately work ready

Among the items answered by the respondents, the highest mean, talked about

thriving on completing tasks and achieving results, was 4.16 mean score, indicating work

ready. As an accountant it is important to complete and achieve results because

effective fulfillment of obligation is critical to the credibility of the accounting profession.

Professional accountant is required to function holistically as an information system user,

designer, manager, planner, or assessor, or a mix of these tasks. It is also essential to

have increased results because accounting positions in the workplace need technical,

organizational, intellectual, and other social abilities (Ku Bahador and Haider, 2012). 

The lowest mean, on the other hand, tackled the feeling of embarrassment of

respondents when asking questions has a mean score of 3.08. Accountants must be

able to effectively communicate and raise questions to ensure accuracy and timeliness.

It contradicted the competencies set by the Institute of Management Accountants (IMA)

that enumerated communication skills, conflict management and negotiation as vital for

management accountants to possess.

C4. Social Intelligence

 69

Table 4.11 shows the work readiness in terms of social intelligence. The mean

for work readiness in terms of social intelligence is 3.97 implying graduating students are

moderately work ready. 

The first statement focuses on strength on developing relationships and showed

a mean of 3.75 interpreted as moderately work ready. The second statement which talks

about openness and has a friendly approach towards others had a mean score of 3.79

also signifying moderate work readiness.  The third statement measures the ability of

respondents to read other people’s body language, it has a mean of 3.95 indicating

moderate work readiness. The fourth statement tackles how easily respondents learn

from their colleagues. It had a 4.51 mean interpretation as exceptionally work ready. In

the fifth statement, respondents were asked about recognizing a time to get the help of

others had a mean of 4.35 indicating graduating students are moderately work ready.

The sixth statement is interpreted as somewhat work ready having a mean of 3.01. The

seventh statement tackles the importance of respect to colleagues. has a mean score of

4.64 considered as exceptionally work ready. Lastly, the eighth statement which says

that respondents are confident in addressing interpersonal conflict garnered a mean of

3.75 implying graduating students as moderately work ready. The overall standard

deviation is 0.49 lower than 1 therefore the responses of the respondents were

consistent.

Table 4.11 Work Readiness in terms of Social Intelligence

Item Mean Std. Deviation Interpretation

Developing relationships with
3.75 1.03 Moderately work ready
people is one of my strengths
Others would say I have an
3.79 .97 Moderately work ready
open and friendly approach
I find I am good at reading 3.95 .85 Moderately work ready
 70

other people’s body language

I can learn a lot from my Exceptionally work
4.51 .63
colleagues ready
I recognize when I need to ask
4.35 .75 Moderately work ready
for help
Approaching senior people at
3.01 1.20 Somewhat work ready
work is a weakness for me
It’s important to respect my Exceptionally work
4.64 .60
colleagues ready
I feel confident to address
interpersonal conflict in the 3.75 .98 Moderately work ready
workplace.
Social Intelligence Mean 3.97 .49 Moderately work ready

Social Intelligence was ranked second with a mean score of 3.97, which means

that most graduating students are work ready and are confident with their abilities to

work well and communicate with other people in the workplace. Social intelligence is the

capacity to successfully connect with others, collaborate as a team, and manage

interpersonal issues in the workplace is characterized as social intelligence (Walker et

al., 2013). 

The item that tackled the importance of respecting colleagues had the highest mean

score.  Accountants need to respect colleagues as to perform accounting duties and

responsibilities to provide promised services. This was supported by the research of

Torres (2015) where he concluded that an employee's social intelligence is needed to

perform the necessary accounting and management job because computers and other

software provide proper social interaction and collaboration among colleagues.

Meanwhile, the lowest mean item discussed about respondents approaching senior

people at work is a weakness. As Torres iterated, accountants need social intelligence

 71

including proper communication to supervisors to do the job. This was consistent with

the guidance of IMA that said communication skills, collaboration and teamwork, and

professionalism needed for a harmonious and healthy working environment for

management accountants.

D. Correlation

Table 4.12 shows the correlation of IT knowledge and work readiness.

Correlation is a metric for the strength of association between two variables. As shown

on the table, IT knowledge has a moderate positive correlation with work readiness

(0.51). Noteworthy is that all independent and dependent variables have significant

correlation between them except for spreadsheet and social intelligence. Spreadsheet

and social intelligence has no significant correlation (0.0142).

Table 4.12 Correlation between Dependent and Independent Variable

Level of
Personal Work Organizational Work Social
Work
Characteristics Acumen Competence Intelligence
Readiness
r-
Spreadsheet 0.263** 0.248** 0.142 0.277**
value=0.164**
s 0.001 0.002 0.079 0.001
p-value=0.042

Operating 0.332** 0.192** 0.384** 0.162** 0.369**

System 0.000 0.017 0.000 0.044 0.000

Word 0.386** 0.314** 0.384** 0.270** 0.459**

Processing 0.000 0.000 0.000 0.001 0.000

World Wide 0.289** 0.516** 0.295** 0.366** 0.484**

Web 0.000 0.000 0.000 0.000 0.000

IT Level of 0.384** 0.404** 0.432** 0.297** 0.513**

Knowledge 0.000 0.000 0.000 0.000 0.000

** Correlation is significant at the 0.01 level (2-tailed)

* Correlation is significant at the 0.05 level (2-tailed)
 72

Table 4.13 presents the correlation between spreadsheet indicator and the

dependent variables. Noteworthy to see that spreadsheet has a significant correlation

with personal work characteristics (0.16), organizational acumen (0.26) and work

competence (0.25). Meanwhile, spreadsheet has no significant correlation with social

intelligence (0.14). Therefore, only the three out of four independent variables namely,

world wide web, operating system, and word processing has a significant relationship

with Work Readiness.

Table 4.13 Correlation between Spreadsheet and Dependent Variables

Level of
Personal Work Organizational Work Social
Work
Characteristics Acumen Competence Intelligence
Readiness
Spreadshee 0.16** 0.26** 0.25** 0.14 0.28**
t 0.04 0.00 0.00 0.08 0.00

Table 4.14 shows the correlation between operating systems indicators and the

dependent variables. The results say that the operating system has significant

correlation with all the dependent variables. Operating systems have significant

correlation with personal work characteristics (0.33), organizational acumen (0.19), work

competence (0.38) and social intelligence (0.16). Operating system also have a

significant correlation with level of work readiness (0.37).

Table 4.14 Correlation between Operating System and Dependent Variables

 73

Level of
Personal Work Organizational Work Social
Work
Characteristics Acumen Competence Intelligence
Readiness

Operating 0.33**
0.19**
0.38
**
0.16 **
0.37**

System 0.00 0.02 0.00 0.04 0.00

Table 4.15 presents the correlation between word processing indicators towards

the dependent variables. Based on the results, word processing has a significant

correlation with personal work characteristics (0.39), organizational acumen (0.31), work

competence (0.38) and social intelligence (0.27). Word processing has also a significant

correlation with the level of work readiness (0.46).

Table 4.15 Correlation between Word Processing and Dependent Variables

Level of
Personal Work Organizational Work Social
Work
Characteristics Acumen Competence Intelligence
Readiness

Word 0.39 **
0.31 **
0.38 **
0.27 **
0.46 **

Processing 0.00 0.00 0.00 0.00 0.00

Table 4.16 shows the correlation between world wide web and the dependent

variables. World wide web has a significant correlation with personal work characteristics

(0.29), organizational acumen (0.52), work competence (0.30) and social intelligence

(0.37). The World Wide Web also has a significant correlation with level of work

readiness (0.48).

Table 4.16 Correlation between World Wide Web and Dependent Variables
 74

Level of
Personal Work Organizational Work Social
Work
Characteristics Acumen Competence Intelligence
Readiness
World Wide 0.29** 0.52** 0.30** 0.37** 0.48**
Web 0.00 0.00 0.00 0.00 0.00

To determine the relationship between the independent variable (IT Level of

Knowledge) and Dependent variable (Work Readiness) of this study, the researchers

used the Pearson Correlational Analysis. It revealed that IT knowledge has a significant

relationship with work readiness. Overall, there is a moderate positive correlation

between the IT Level of Knowledge and Work Readiness. Because the P-value of the

three independent variables (world wide web, operating system, and word processing) is

.00. This is below the alpha value; thus, we have to reject the null hypothesis

(Shevlyakov and Oja,2016).

The significant correlation between the graduating students’ IT knowledge and

Work Readiness is consistent with the study conducted by Karagiorgou et al (2019)

wherein he mentioned that acquired knowledge, particularly IT knowledge, affects the

readiness of the students for work. Although, the same result also reveals that readiness

was low to the extent of affecting their confidence. In fact, the study also revealed that

the reason why students perceive their knowledge as low is that it is difficult for most

universities to keep up with the new and updated systems of teaching. 

In a study conducted in Australian Undergraduate Programs about the Student

Perceptions of the Development of Work Readiness. The students are relatively

confident with their program's development of required current and future abilities, but

they were less confident in their degree program's perceived effectiveness in helping

them to achieve their goals in the workplace (Jackson, 2019). These mostly positive
 75

perceptions counter employer worries that fresh graduates are not 'fit for the task,'

assuming some alignment between student perceptions of efficacy and actual

effectiveness. Divergences in students' perceptions of job preparation and shortcomings

in graduate workplace performance may be due to a time lag in which graduates are

appropriately skilled but unable to instantly transfer and display their acquired skills upon

joining the workplace (Jackson, 2016).

The somewhat confidence or a lack of understanding of practical application

among new graduates could be ascribed to insufficient exposure to authentic learning.

Jackson called attention to the scarcity of empirical research on this matter and

suggested that curriculum and workplace design be updated into helping students

transition to professional settings. The disparity could also be due to students assuming

their education has prepared them for the world of work, whereas in reality, given the

quick changes in the new work order, it has not (FYA, 2016). 

While positive perceptions may not equate to quality program design, career and

skill development support (Wittekind et al., 2010), the extent to which students perceive

their university has developed their skills (Qenani et al., 2014) can boost students' self-

perceptions of employability and increase their confidence when entering and navigating

the graduate labor market. It's worth noting that empirical research on the link between

perceived employability and graduate employment is limited, with (Caricati et al., 2016)

finding a positive association only for postgraduate students, not undergraduates.

Therefore, it is advisable to focus research on work readiness on students in

undergraduate programs.

E. Multiple Regression Analysis

 76

Table 4.17 presents the multiple regression analysis. Multiple regression analysis

is utilized to find how dependent variables and one or more independent variables are

related. The result had the world wide web, operating system and word processing

floated to have a positive correlation with work readiness. Results showed the World

wide web has 0.00 significance, the operating system has 0.01 significance and word

processing has 0.04 significance. The p-value of 0.00 is lower than 0.05 it can be

inferred that the world wide web is significant in determining work readiness.

Furthermore, 0.01 is also lower than 0.05. It can be said that the operating system is

significant in determining work readiness. Also, the 0.04 p-value is also lower than the

0.05 meaning that word processing is significant in determining work readiness (Bevans,

2020).

Moreover, results also suggest that in every 1 increase in world wide web there is

a 0.21 increase in work readiness of graduating students. Also, every increase of 1 in

the operating system is a 0.093 increase in work readiness. Lastly, every increase of 1 in

word processing is a 0.11 increase in work readiness. The model generated out of the

multiple regression analysis is 

y = 2.182 + 0.212X + 0.093X + 0.114X

'
1 2 3

X = World Wide Web; X = Operating System; X = Word Processing

1 2 3

Table 4.17 Multiple Regression Analysis

Model Unstandardized Standardized Coefficients t Sig.

Coefficients
Indicators
B Std. Error Beta
(Constant) 2.18 0.22 10.17 0.00
3 World Wide Web 0.21 0.06 0.32 3.76 0.00
Operating 0.09 0.04 0.19 2.48 0.01
System
 77

Word Processing 0.11 0.05 0.19 2.11 0.04

a. Dependent Variable: Level of Work Readiness

Table 4.18 P-value Interpretation

Values of P Inference

P > 0.10 No evidence of against the null hypothesis

0.05 < P < 0.10 Weak evidence against the null hypothesis

0.01 < P > 0.05 Moderate evidence against the null hypothesis

0.001 < P < Strong evidence against the null hypothesis

0.01

P < 0.001 Very strong evidence against the null hypothesis

To determine the significance level of the variables, the statistical tool mainly

used was multiple regression analysis (MRA). It revealed that among the independent

variables, only three out of 4 variables, namely, world wide web, word processing, and

operating systems showed a significant influence on the dependent variable. It is evident

because the P-value is significantly less than the Alpha value (SPC, 2017). The

calculations produced a multiple linear regression model, y = 2.182 + 0.212X + 0.093X +

'
1 2

0.114X 3. 

This means that for every additional point achieved on the world wide web,

Operating systems, and Word Processing, the level of Work Readiness is increased

by .212, .093, and .114 respectively.  This result can be inferred by looking at the p-

value of the independent variables, wherein the lower the p-value, the greater the

significance level. Aside from discovering the significance of the independent variables,

the results can be further analyzed by examining the beta coefficients in the regression
 78

coefficients table. The beta coefficient describes the mathematical relationship between

the independent variables and the outcome variable. It measures the degree of change

in the dependent variable for every one-unit increase in the independent variables.

D1. World Wide Web, Word Processing, and Operating Systems

The information technologies that would significantly influence the work

readiness of the graduating accounting students are world wide web, word processing,

and operating systems. This result is in line with the study of Gejing and Yang in 2019.

They said that the web environment has an impact on the progress of accounting.

Because the internet's arrival has had a considerable impact on accounting and billing

systems. IT is also thought to have the potential to transform the accounting and billing

business (Ebrahim, 2020). As a result, learning how to browse the internet as well as

use various software is critical for accounting students, especially now that it is

commonly used for distance learning (Gioiosa and Kinkela, 2019). Accountants should

be interested in technical improvements because they oversee preparing and

disseminating financial data to creditors, shareholders, potential investors, and other

third parties.  

Accounting technology has always played a role in making the accountant's job a

little easier, regardless of the changes. As our technological expertise has grown, so has

the accountant's ability to interpret statistical data. Accounting technology has improved

the accountant's capacity to analyze data quickly and effectively. He or she can now

easily grasp business terminology, and as a result, the accountant has become a

corporation's most trusted business advisor (Pepe, 2011). 

With the impacts that information technology has had on the accounting sector,

accountants have been compelled to learn new skills. Accountants are now required to
 79

have advanced computers and IT Knowledge. Accounting professionals now have these

skills as part of their knowledge and competencies (world wide web, word processing,

and operating systems). The knowledge, skills, and abilities required for the entry-level

accountant increasingly include the use and integration of information technology into

the accounting process, the American Institute of Certified Public Accountants (AICPA)

states in its study. Financial and management accounting principles, as well as the

accounting process" (Dillon, Kruck, 2004). According to the findings, an accountant must

possess a broad variety of accounting knowledge, in this case, knowledge of the world

wide web, word processing, and operating systems as well as a strong ability to apply

accounting concepts, government rules, and tax laws. 

The accounting profession is now speaking a completely new business

language. It will be the language of accounting experts in the future. Accounting

technology has advanced tremendously, with significant future growth potential. The

developments have opened up many new options for the sector. When comparing and

contrasting the changes that have occurred with the usage of technology in accounting

over time, enterprise productivity has created job security and a wide range of options in

this thriving profession of professional accountants (Pepe, 2011). And it is a sigh of relief

that most students from the university perceived that they are knowledgeable with the

systems that they will potentially use. Luckily, the graduating accounting students of the

Ateneo de Davao University perceive their knowledge in the world wide web as high, for

it is a needed skill for an entry-level job in their chosen field of study.

4.2 Implications to Theory

 80

The goal of this study is to determine the association between the IT knowledge and the

work readiness of the graduating students. The following observations have some implications

for the study's anchoring theory.

The independent variable, IT Level of Knowledge, was found to have a positive and

significant relationship with the dependent variable, work readiness, according to the analysis.

This variable assessed the student's IT skills in terms of spreadsheets, operating systems, word

processing, and the internet. Given the relationship between these two variables, the more

proficient a graduating student is in IT in terms of spreadsheets, operating systems, word

processing, and the World Wide Web, the more work-ready he or she will be.

This finding also demonstrated that graduating students are confident in their ability to

work, particularly in terms of Organizational Acumen, followed by Social Intelligence, Work

Competence, and Personal Work Characteristics, in that order. This is reached with help from

their confidence in their IT level of knowledge.

The significant relationship indicated by the IT Level of Knowledge conveys of Prikshat

et al.’s (2018) Work Readiness Integrated Competence Model, which is based on Caballero et

al's four-factor model and provides a framework to support information technology's effects on

graduate work readiness. The stronger the graduating students' IT skills, the more confident

they are in their ability to get work. This backs with the findings of Awayiga et al. (2010), who

found that high ratings of technology skills indicate that these skills are particularly crucial to

have for an entry-level employment.

4.3 Implications to Practice

Based on the results above, the level of IT knowledge has a significant relationship with

the level of work readiness of graduating accountancy and management accounting students.
 81

This merely demonstrates that this study can be used as an assessment tool to assess

students' work readiness skills. It also helps graduating students enhance their IT skills as the

labor market requires. Furthermore, based on the findings, they had an above-average level of

IT knowledge, which means the students' confidence is increased, and they are able to explore

their career life with greater confidence.

Practically, the findings can also be used as a guide for higher educational institutions to

design better curriculum for accounting and management accounting students. These

institutions should make significant efforts in finding ways to increase the level of IT knowledge

and to encourage the accountancy and management accounting students by renewing the way

of learning and applying modern accounting information systems since it is now considered a

core competency needed in the market.

4.4 Implications to Research

This research investigates the relationship between IT knowledge and work readiness,

which is a novel concept to delve into considering the current state in the corporate world where

employers regard IT knowledge as a core competency for professional accountants.

For future academic researchers interested in a similar field of study would have another

resource to compare and connect with. Furthermore, the lack of research on this topic means

that there are still many angles to investigate. They could use this paper to test their hypotheses

and as a starting point for creating their own topics.

Moreover, this thesis provided additional information that, in addition to knowledge and

specialized accounting systems, educational institutions should update the ways in which

students acquire specific IT knowledge that are useful in carrying out their future responsibilities.
 82

CHAPTER V

CONCLUSIONS AND RECOMMENDATIONS

This section presents an overview of the conclusion and recommendations including the

prior chapter’s in-depth explanation of data interpretation and analysis. It starts with the

conclusion summarizing key findings and provides a clear understanding of the research

objective and answers to the problem statement. Afterward, an overview of recommendations

proposes methods and actions based on various perspectives and avenues for further research.

5.1 Conclusions
 83

Based on the results of the study, the following key findings are drawn:

1. The overall IT knowledge of the graduating students from the Accountancy Cluster is

proficient. Among the indicators, knowledge on the world wide web has the highest

mean while operating system has the lowest mean. This revealed that the graduating

accounting students have a medium level of competency and confidence in using the

internet. The item with the highest mean in world wide web was utilizing web-based

drives (Google Drive, iCloud) in storing financial data and information. This is a good

indication for the students and future employers since accountants are responsible for

the preparation and dissemination of financial information. Meanwhile, filing tax returns

and SEC forms electronically has the lowest mean. This result caused concern as

accountants’ employment in both public and private practice includes electronically filing

tax returns with the BIR.

2. In terms of operating system, results showed that students’ ability to manage, process,

and report financial data has the highest mean. This is a good indication for the students

and future employers since the primary responsibility of accountants is to record,

analyze, summarize, and report financial data that are useful for decision-making.

Meanwhile, knowledge in using accounting software has the lowest mean. This should

be improved since accountants were expected to use software according to the AICPA,

to assess and control risk and document work accomplished. Also, software enable

accountant to have wider access to information. Graduating accounting students’

knowledge on spreadsheet and word processing were also proficient.

3. The overall work readiness of graduating students from the Accountancy Cluster was

considered as moderately work ready. Among the indicators, organizational acumen has

the highest mean, while personal work characteristics has the lowest mean. The results

indicated that graduating accounting students have remarkable organizational

 84

understanding, as well as awareness of work-related protocols and practices in the

workplace. The item with the highest mean in organizational acumen highlighted the

importance of learning about the organization. Immersing oneself in a potential working

environment, knowing the background of the employer/company, and being

knowledgeable of the job description were essential. On the other hand, maintaining an

appropriate balance between work and outside interests had the lowest mean.

4. The item with the highest mean in terms of personal work characteristics was the

change in focus. In a crisis, respondents' emphasis shifts drastically. The lowest mean

was the people who dislike change. Accountants work in a constantly changing

environment, therefore it is important for them to embrace change. Most companies

want adaptive accountants to assist them with more crucial activities like strategy

development, company management, and IT system design and management. The

respondents in terms of work competence and social intelligence were also considered

as work ready.

5. The overall IT knowledge has a significant relationship with work readiness of graduating

students from the Accountancy Cluster of Ateneo de Davao University. The information

technologies that significantly influenced the work readiness of the graduating

accounting students are operating systems, word processing, and world wide web.

5.2 Recommendations

This section presents the researchers’ recommendations based on the study’s results

and implications for the Higher Education Institutions, Accountancy Department, employers,

students, and future researchers.

1. According to the results of the study, IT knowledge has a significant relationship with

work readiness. Higher education institutions may develop or redesign the current
 85

curriculum integrating more information technology subjects. Hermanson et al (1999)

conducted a study on information technology in the undergraduate accounting

curriculum, and respondents from nearly 70 accounting programs agree that

incorporating more IT subjects into the curriculum is important. Based on the findings of

the study, having high IT knowledge in terms of operating systems, word processing,

and the world wide web is positively correlated to being a work ready graduate. Hence,

Accountancy and Management Accounting students must study and perform activities

that enrich their knowledge on world wide web, operating systems, and word processing.

2. The study results showed that IT knowledge significantly impacts graduating students’

work readiness. The Accountancy Cluster may continue to enhance and develop the

student’s IT knowledge in new and different ways, such as introducing various softwares

to the students that are useful in the workforce especially cloud accounting software

(e.g., sage intacct, netsuite, and xero). Users of cloud accounting software can access

an endless quantity of resources in cloud storage centers (Mihoob et al., 2013). As a

result, cloud accounting software allows organization’s accounting to be strengthened by

analyzing financial and nonfinancial data and controlling more effectively (Lewis et al.,

2012). According to EWM Accountants and Business Advisors, knowing how to use one

or more accounting software applications can be advantageous.

The Accountancy cluster may also provide other effective interventions to

improve the knowledge of the students especially on operating systems which have the

lowest mean (e.g., conduct additional seminars, and incorporate a concept of hands -on

learning). Educators needed to make sure that their students could handle and process

information using technology, interpret it, and then transmit it in a meaningful and

accurate manner (Brumfeld et al., 2005).

 86

3. In terms of IT knowledge on the world wide web, filing of BIR forms electronically has the

lowest mean, this means that graduating accounting students have difficulties in

operating and using the BIR software. Therefore, the Accountancy department may

cooperate with BIR to enrich students about filing BIR forms electronically (e.g., conduct

seminars in partnership with BIR).

4. Based on the findings of the study, the IT knowledge that had the lowest mean was

operating systems. It means that Accountancy and Management Accounting students

may study and perform activities that enrich their knowledge on operating systems (e.g.,

take online or actual operating system courses, check out operating systems tutorials,

read more operating systems study guides, and attend workshops).

5. Future researchers may administer a standardized test or a technology literacy

assessment to assess the knowledge in IT of the graduating students instead of

measuring the IT knowledge based on students' perceptions, which respondents may

have a tendency to overrate themselves (e.g., Educational Testing Service (ETS)

literacy assessment). Students will demonstrate their abilities by finding information in

databases and on the web, creating concept maps, organization charts and tables,

integrating information in a word processing document, using spreadsheets to compare

and contrast information, and create presentations (ETS, 2005). According to Tom

Ewing, the ETS’s head of external communication, the market didn’t need another

multiple-choice test, and it didn’t need another test providing you understood how to use

Microsoft Word, and so on.

6. Based on the results of the study, the researchers found out that the spreadsheet does

not have a significant correlation with one indicator of work readiness which is social

intelligence but not for work readiness as a whole. Therefore, future researchers may
 87

explore another variable that is also linked to work readiness such as knowledge on

database package, electronic commerce, and technology management and budgeting

which were among the IT knowledge identified in the study of Awayiga et al (2010).

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APPENDIX A

Questionnaire
108
109
110
111
112
113
114
115
116
117
118
119
 120

APPENDIX B

Informed Consent Form

Greetings!

We are 4th year BS Management Accounting students from Ateneo de Davao

University, currently conducting a thesis study entitled IT Knowledge and Work Readiness of

Graduating Students from the Accountancy Cluster of Ateneo de Davao University, in

compliance with our course curriculum ACRES 4271 Management Accounting Research.

With this, we would like to request you to be one of our respondents in this study. To

participate, you should be a fourth year BSA and BSMA students from the Accountancy Cluster

of the Ateneo de Davao University.

The goal of this study is to look into the relationship between accounting students’ self-

assessment of their IT knowledge and their work readiness. This study will be beneficial to you

as a student as it may assist you in developing a thorough understanding of what you should be

aware of and well-versed in terms of your work readiness.

This survey will only take 15-20 minutes to answer. Your sincere and active participation

in the conduct of this study is very much appreciated. The information you provide will be used

only for the purpose of research and will remain strictly confidential. Should you have any

questions regarding this questionnaire, please feel free to contact Ms. Azizah Ryian Ang via

messenger or email at arsang.addu.edu.ph.

Thank you very much.

Researchers,

Ang, Azizah Ryian

 121

Asahi, Aiyesha

Lamanilao, John Kerby

Quijada, Alanie Clarice

Trinidad, Erica Marie

 122

APPENDIX C

Validation Sheet for Questionnaire

ATENEO DE DAVAO UNIVERSITY

SCHOOL OF BUSINESS AND GOVERNANCE

VALIDATION SHEET

Name of Evaluator: Michelle Rose M. Juadiong

Degree: DM-HRM
Position: Faculty
Number of Years in Teaching: 10 years

To the Evaluator: Please check the appropriate box for your rating:
Point Equivalent:
5 - Excellent
4 -Very Good
3 - Good
2 - Fair
1 – Poor

5 4 3 2 1
1. Clarity of Direction and Items.

The vocabulary level, language structure and conceptual of

the questions suit the level of the respondents. The test /
direction and items are written in a clear and
understandable manner.

2. Presentations / Organization of Items

The items are organized in logical manner /

3. Suitability of Items
The items appropriately represent the substance of the
research. The questions are designed to determine the /
conditions, knowledge, skills and attitudes that are supposed
to be measured.

4. Adequateness of Items per Category

The items represent the coverage of the research /
adequately. The number of questions per category is
representative enough of all questions needed for the
research.

5 4 3 2 1
 123

5. Attainment of the Purpose

The instrument as a whole fulfills the objective for which it /
was constructed.

6. Objectivity
Each item question only one specific answer to measure /
only one behavior and no aspect of the questionnaire
suggests bias on the part of the research.

7. Scale and Evaluation in Rating System

The scale adopted is appropriate for the items /

Remarks:

Michelle Rose M. Juadiong, DM-HRM

Sign over Printed Name

Date: January 2022

 124

ATENEO DE DAVAO UNIVERSITY

SCHOOL OF BUSINESS AND GOVERNANCE

VALIDATION SHEET

Name of Evaluator: Dunhill Z. Bilog

Degree: Doctor of Business Administration
Position: Faculty
Number of Years in Teaching: 12 years

To the Evaluator: Please check the appropriate box for your rating:
Point Equivalent:
5 - Excellent
4 -Very Good
3 - Good
2 - Fair
1 – Poor

5 4 3 2 1
1. Clarity of Direction and Items.

The vocabulary level, language structure and conceptual of

the questions suit the level of the respondents. The test /
direction and items are written in a clear and
understandable manner.

2. Presentations / Organization of Items

The items are organized in logical manner /

3. Suitability of Items
The items appropriately represent the substance of the
research. The questions are designed to determine the /
conditions, knowledge, skills and attitudes that are supposed
to be measured.

4. Adequateness of Items per Category

The items represent the coverage of the research /
adequately. The number of questions per category is
representative enough of all questions needed for the
research.

5 4 3 2 1

5. Attainment of the Purpose /

The instrument as a whole fulfills the objective for which it
was constructed.
 125

6. Objectivity
Each item question only one specific answer to measure /
only one behavior and no aspect of the questionnaire
suggests bias on the part of the research.

7. Scale and Evaluation in Rating System N/A

The scale adopted is appropriate for the items

Remarks:
 126

ATENEO DE DAVAO UNIVERSITY

SCHOOL OF BUSINESS AND GOVERNANCE

VALIDATION SHEET

Name of Evaluator: Jose Karlo Caballero II

Degree: Master in Islamic Banking and Finance
Position: Faculty
Number of Years in Teaching: 8 years

To the Evaluator: Please check the appropriate box for your rating:
Point Equivalent:
5 - Excellent
4 -Very Good
3 - Good
2 - Fair
1 – Poor

5 4 3 2 1
1. Clarity of Direction and Items.

The vocabulary level, language structure and conceptual of

the questions suit the level of the respondents. The test X
direction and items are written in a clear and
understandable manner.

2. Presentations / Organization of Items X

The items are organized in logical manner

3. Suitability of Items X
The items appropriately represent the substance of the
research. The questions are designed to determine the
conditions, knowledge, skills and attitudes that are supposed
to be measured.

4. Adequateness of Items per Category X

The items represent the coverage of the research
adequately. The number of questions per category is
representative enough of all questions needed for the
research.

5 4 3 2 1

5. Attainment of the Purpose X

The instrument as a whole fulfills the objective for which it
 127

was constructed.

6. Objectivity X
Each item question only one specific answer to measure
only one behavior and no aspect of the questionnaire
suggests bias on the part of the research.

7. Scale and Evaluation in Rating System N/A X

The scale adopted is appropriate for the items

Remarks:
 128

APPENDIX D

Reliability Test Result

Case Processing Summary

N %
Valid 30 100.0
Cases Excluded a
0 .0
Total 30 100.0
a. Listwise deletion based on all variables in the
procedure.

Reliability Statistics
Cronbach's Alpha Cronbach's Alpha Based on Standardized N of Items
Items
.935 .943 55

Mean Std. N
Deviation
3.666 3
Q1 1.12444
7 0
4.533 3
Q2 .77608
3 0
4.266 3
Q3 .73968
7 0
3.833 3
Q4 1.08543
3 0
3.633 3
Q5 .99943
3 0
3.733 3
Q6 1.17248
3 0
3.666 3
Q7 1.09334
7 0
3.633 3
Q8 1.09807
3 0
3.166 3
Q9 .98553
7 0
 129

3.333 3
Q10 .95893
3 0
3.533 3
Q11 .86037
3 0
3.433 3
Q12 .89763
3 0
4.066 3
Q13 .73968
7 0
3.866 3
Q14 .97320
7 0
3.966 3
Q15 .99943
7 0
4.000 3
Q16 .69481
0 0
4.100 3
Q17 .71197
0 0
4.333 3
Q18 .75810
3 0
4.200 3
Q19 .71438
0 0
4.700 3
Q20 .53498
0 0
4.666 3
Q21 .47946
7 0
4.733 3
Q22 .44978
3 0
4.533 3
Q23 .68145
3 0
4.066 3
Q24 .94443
7 0
3.733 3
Q25 1.04826
3 0
4.000 3
Q26 .74278
0 0
3.766 3
Q27 .97143
7 0
3.900 3
Q28 .95953
0 0
3.666 3
Q29 1.09334
7 0
3.066 3
Q30 1.17248
7 0
3.600 3
Q31 1.06997
0 0
2.900 3
Q32 1.26899
0 0
3.533 3
Q33 .93710
3 0
4.500 3
Q34 .57235
0 0
4.566 3
Q35 .50401
7 0
4.600 3
Q36 .49827
0 0
4.566 3
Q37 .56832
7 0
4.700 3
Q38 .46609
0 0
 130

4.466 3
Q39 .73030
7 0
3.566 3
Q40 .93526
7 0
3.500 3
Q41 .86103
0 0
3.666 3
Q42 .88409
7 0
4.266 3
Q43 .69149
7 0
3.900 3
Q44 .95953
0 0
4.200 3
Q45 .61026
0 0
3.733 3
Q46 .90719
3 0
3.133 3
Q47 1.27937
3 0
3.866 3
Q48 1.10589
7 0
3.866 3
Q49 1.00801
7 0
4.000 3
Q50 .83045
0 0
4.500 3
Q51 .68229
0 0
4.466 3
Q52 .86037
7 0
3.100 3
Q53 1.32222
0 0
4.733 3
Q54 .44978
3 0
3.933 3
Q55 1.08066
3 0

Summary Item Statistics

Mean Minimum Maximum Range Maximum / Variance N of Items
Minimum
Item Means 3.958 2.900 4.733 1.833 1.632 .231 55

Item-Total Statistics
Scale Mean if Scale Variance if Corrected Item-Total Squared Multiple Cronbach's Alpha if
Item Deleted Item Deleted Correlation Correlation Item Deleted
Q1 214.0000 516.897 .403 . .935
Q2 213.1333 529.568 .241 . .935
Q3 213.4000 522.524 .465 . .934
Q4 213.8333 513.868 .482 . .934
Q5 214.0333 508.654 .646 . .933
Q6 213.9333 509.375 .530 . .934
Q7 214.0000 508.690 .586 . .933
Q8 214.0333 519.068 .370 . .935
Q9 214.5000 523.845 .310 . .935
Q10 214.3333 524.713 .299 . .935
 131

Q11 214.1333 523.499 .369 . .935

Q12 214.2333 517.633 .498 . .934
Q13 213.6000 523.697 .429 . .934
Q14 213.8000 520.303 .395 . .935
Q15 213.7000 516.700 .464 . .934
Q16 213.6667 523.885 .453 . .934
Q17 213.5667 522.806 .475 . .934
Q18 213.3333 522.506 .453 . .934
Q19 213.4667 519.775 .568 . .934
Q20 212.9667 525.689 .522 . .934
Q21 213.0000 525.448 .596 . .934
Q22 212.9333 527.513 .536 . .934
Q23 213.1333 521.913 .527 . .934
Q24 213.6000 514.317 .550 . .934
Q25 213.9333 508.685 .613 . .933
Q26 213.6667 515.678 .668 . .933
Q27 213.9000 508.921 .660 . .933
Q28 213.7667 517.357 .470 . .934
Q29 214.0000 507.034 .620 . .933
Q30 214.6000 520.455 .317 . .936
Q31 214.0667 534.754 .058 . .937
Q32 214.7667 524.323 .221 . .937
Q33 214.1333 527.223 .248 . .936
Q34 213.1667 528.764 .368 . .935
Q35 213.1000 529.886 .372 . .935
Q36 213.0667 524.754 .604 . .934
Q37 213.1000 528.783 .370 . .935
Q38 212.9667 528.792 .456 . .935
Q39 213.2000 521.269 .509 . .934
Q40 214.1000 508.300 .702 . .933
Q41 214.1667 510.626 .704 . .933
Q42 214.0000 512.483 .637 . .933
Q43 213.4000 519.628 .592 . .934
Q44 213.7667 511.564 .606 . .933
Q45 213.4667 522.120 .584 . .934
Q46 213.9333 514.064 .581 . .933
Q47 214.5333 533.499 .062 . .938
Q48 213.8000 504.097 .674 . .933
Q49 213.8000 514.097 .518 . .934
Q50 213.6667 518.989 .505 . .934
Q51 213.1667 526.557 .376 . .935
Q52 213.2000 520.510 .447 . .934
Q53 214.5667 526.875 .167 . .937
Q54 212.9333 535.375 .154 . .936
Q55 213.7333 511.030 .544 . .934
 132

APPENDIX E

Computation of Data Gathered

Sex
Frequency Percent Valid Cumulative Percent
Percent
Male 31 20.1 20.1 20.1
Femal
Valid e 123 79.9 79.9 100.0

Total 154 100.0 100.0

Program
Frequency Percen Valid Percent Cumulative Percent
t
BSMA 79 51.3 51.3 51.3
Valid BSA 75 48.7 48.7 100.0
Total 154 100.0 100.0

Descriptive Statistics
N Mean Std. Deviation
Spreadsheets 154 3.8758 .67010
Operating System 154 3.5146 .77398
Word Processing 154 4.1604 .63390
World Wide Web 154 4.3636 .57086
IT Level 154 3.9787 .50614
Valid N (listwise) 154

Descriptive Statistics
N Mean Std. Deviation
Personal Work Characteristics 154 3.4984 .49363
Organizational Acumen 154 4.5248 .46549
 133

Work Competence 154 3.6412 .60274

Social Intelligence 154 3.9659 .49306
Level of Work Readiness 154 3.9077 .38250
Valid N (listwise) 154

Correlations

Spreadshe Operati Word Worl IT Person Organizatio Work Social Leve of

ets ng Processi d Lev al nal Acumen Competen Intelligen Work
System ng Wid el Work ce ce Readine
e ss
Web
Pearson
.471 .77
Correlati 1 .356 **
.545 **
.164 *
.263 **
.248 **
.142 .277 **
**
0
**

on
Spreadshe
Sig. (2- .00
ets .000 .000 .000 .042 .001 .002 .079 .001
tailed) 0

N 154 154 154 154 154 154 154 154 154 154

Pearson
.305 .72
Correlati .356 **
1 .445 **
.332 **
.192 *
.384 **
.162 *
.369 **
**
5
**

on
Operating
System Sig. (2- .00
.000 .000 .000 .000 .017 .000 .044 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
Pearson
.588 .82
Correlati .545 **
.445 **
1 .386 **
.314 **
.384 **
.270 **
.459 **
**
9
**

on
Word
Sig. (2- .00
Processing .000 .000 .000 .000 .000 .000 .001 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
Pearson
.73
Correlati .471 **
.305 **
.588 **
1 .289 **
.516 **
.295 **
.366 **
.484 **

8
**

on
World Wide
Sig. (2- .00
Web .000 .000 .000 .000 .000 .000 .000 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
Pearson
Correlati .770 **
.725 **
.829 ** .738 1 .384 **
.404 **
.432 **
.297 **
.513 **
**

on
IT Level Sig. (2-
.000 .000 .000 .000 .000 .000 .000 .000 .000
tailed)
N 154 154 154 154 154 154 154 154 154 154
Pearson
.289 .38
Correlati .164 *
.332 **
.386 **
1 .202 *
.486 **
.397 **
.704 **
**
4
**

on
Personal
Sig. (2- .00
Work .042 .000 .000 .000 .012 .000 .000 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
Pearson
.516 .40
Correlati .263 **
.192 *
.314 **
.202 *
1 .369 **
.478 **
.669 **
**
4
**

on
Organizatio
Sig. (2- .00
nal Acumen .001 .017 .000 .000 .012 .000 .000 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
 134

Pearson
.295 .43
Correlati .248 **
.384 **
.384 **
.486 **
.369 **
1 .458 **
.811 **
**
2
**

Work on
Competenc Sig. (2- .00
e .002 .000 .000 .000 .000 .000 .000 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
Pearson
.366 .29
Correlati .142 .162 *
.270 **
.397 **
.478 **
.458 **
1 .776 **
**
7
**

on
Social
Sig. (2- .00
Intelligence .079 .044 .001 .000 .000 .000 .000 .000
tailed) 0
N 154 154 154 154 154 154 154 154 154 154
Level of Pearson
.484 .51
Work Correlati .277 **
.369 **
.459 **
.704 **
.669 **
.811 **
.776 **
1
**
3
**

Readiness on
Sig. (2- .00
.001 .000 .000 .000 .000 .000 .000 .000
tailed) 0

N 154 154 154 154 154 154 154 154 154 154

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Variables Entered/Removed
Model Variables Variables Method
Entered Removed
World Wide Stepwise (Criteria: Probability-of-F-to-enter <= .050, Probability-of-F-
1 .
Web to-remove >= .100).
Operating Stepwise (Criteria: Probability-of-F-to-enter <= .050, Probability-of-F-
2 .
System to-remove >= .100).
Word Stepwise (Criteria: Probability-of-F-to-enter <= .050, Probability-of-F-
3 .
Processing to-remove >= .100).
a. Dependent Variable: Readiness

Model Summary
Model R R Square Adjusted R Std. Error of the Durbin-Watson
Square Estimate
1 .484 a
.235 .230 .33571
2 .537 b
.289 .279 .32472
3 .556 c
.309 .295 .32106 2.082
a. Predictors: (Constant), World Wide Web
b. Predictors: (Constant), World Wide Web, Operating System
c. Predictors: (Constant), World Wide Web, Operating System, Word Processing
d. Dependent Variable: Level of Work Readiness

ANOVA a
 135

Model Sum of Squares df Mean Square F Sig.

Regression 5.255 1 5.255 46.624 .000 b

1 Residual 17.131 152 .113

Total 22.385 153
Regression 6.463 2 3.232 30.649 .000 c

2 Residual 15.922 151 .105

Total 22.385 153
Regression 6.924 3 2.308 22.389 .000 d

3 Residual 15.462 150 .103

Total 22.385 153
a. Dependent Variable: Level of Work Readiness
b. Predictors: (Constant), World Wide Web
c. Predictors: (Constant), World Wide Web, Operating System
d. Predictors: (Constant), World Wide Web, Operating System, Word Processing

Coefficients a

Model Unstandardized Standardized t Sig. Collinearity

Coefficients Coefficients Statistics

B Std. Error Beta Tolerance VIF

(Constant) 2.491 .209 11.907 .000

1
World Wide Web .325 .048 .484 6.828 .000 1.000 1.000
(Constant) 2.285 .211 10.809 .000

2 World Wide Web .275 .048 .410 5.692 .000 .907 1.102
Operating
.121 .036 .244 3.386 .001 .907 1.102
System
(Constant) 2.182 .215 10.170 .000
World Wide Web .212 .056 .316 3.762 .000 .652 1.533
3 Operating
.093 .038 .189 2.484 .014 .799 1.252
System
Word Processing .114 .054 .189 2.113 .036 .577 1.735
a. Dependent Variable: Level of Work Readiness

Collinearity Diagnostics
Model Dimensio Eigenvalue Condition Variance Proportions
n Index (Constant) World Wide Operating Word
Web System Processing
1 1.992 1.000 .00 .00
1
2 .008 15.403 1.00 1.00
1 2.964 1.000 .00 .00 .00
2 2 .028 10.283 .09 .09 1.00
3 .008 18.790 .91 .91 .00
 136

1 3.953 1.000 .00 .00 .00 .00

2 .029 11.718 .06 .05 .94 .01
3
3 .011 18.843 .64 .01 .03 .58
4 .007 23.510 .30 .95 .03 .41
a. Dependent Variable: Readiness

Per item

Descriptive Statistics
N Mean Std. Deviation
3.681
Q1 154 1.05226
8
4.616
Q2 154 .69732
9
4.318
Q3 154 .84563
2
3.922
Q4 154 1.01320
1
3.441
Q5 154 1.00967
6
3.805
Q6 154 1.01671
2
3.629
Q7 154 .95624
9
3.590
Q8 154 1.06405
9
3.875
Spreadsheets 154 .67010
8
3.428
Q9 154 .94182
6
3.448
Q10 154 .99043
1
3.675
Q11 154 .83926
3
3.506
Q12 154 .89477
5
3.514
Operating System 154 .77398
6
4.136
Q13 154 .80088
4
4.142
Q14 154 .88877
9
 137

3.980
Q15 154 1.01923
5
3.902
Q16 154 .83054
6
4.344
Q17 154 .77020
2
4.363
Q18 154 .74814
6
4.253
Q19 154 .83675
2
4.160
Word Processing 154 .63390
4
4.577
Q20 154 .66453
9
4.571
Q21 154 .68463
4
4.610
Q22 154 .64990
4
4.519
Q23 154 .65898
5
4.285
Q24 154 .76453
7
3.616
Q25 154 1.13873
9
4.363
World Wide Web 154 .57086
6
3.978
IT Level of Knowledge 154 .50614
7
Valid N (listwise) 154

Descriptive Statistics
N Mean Std. Deviation
Q1 154 3.9156 .77503
Q2 154 3.6818 .90535
Q3 154 3.8571 .79565
Q4 154 3.7338 .94310
Q5 154 3.0909 1.00563
Q6 154 3.6558 .94544
Q7 154 2.6429 1.10660
Q8 154 3.4091 1.00725
Personal Work 154 3.4984 .49363
Q9 154 4.5130 .66899
Q10 154 4.5649 .58215
Q11 154 4.5519 .57214
Q12 154 4.5519 .60545
Q13 154 4.6623 .55094
Q14 154 4.3052 .76122
Organizational Acumen 154 4.5248 .46549
Q15 154 3.4675 .97799
Q16 154 3.3312 1.00362
Q17 154 3.7468 .84453
 138

Q18 154 4.0974 .79844

Q19 154 3.6104 .96549
Q20 154 4.1623 .71830
Q21 154 3.6364 1.05296
Q22 154 3.0779 1.27075
Work Competence 154 3.6412 .60274
Q23 154 3.7468 1.02620
Q24 154 3.7857 .96990
Q25 154 3.9481 .84631
Q26 154 4.5065 .62879
Q27 154 4.3506 .75436
Q28 154 3.0065 1.20183
Q29 154 4.6364 .60302
Q30 154 3.7468 .98061
Social Intelligence 154 3.9659 .49306
Level of Work Readiness 154 3.9077 .38250
Valid N (listwise) 154
 139

APPENDIX C

GANTT CHART

October November December January February March

Activities Week Week Week Week Week Week
3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
Email Proposed Mentor

EXAM WEEK (1st and 2nd take)

Chapter 1
Chapter 2
Chapter 3
Submission of Research Proposal
(Chap 1-3) Nov. 10
Submission of Final Proposal w/
endorsement from mentor (Nov. 29)
Preparation for Proposal Defense
Proposal Defense Dec. 6 – Dec. 17
Revision and Approval
CHRISTMAS BREAK
Deadline of MOC and Validation Sheets
(Jan. 10)
Data Gathering/ Data Processing/
Write-ups (Chapter 4-5)
Submission of Final Research Paper for
Defense
Final Defense Preparation

Final Defense
Revision and Approval (Mar. 28)
Final Submission

LEGEND: Normal Task Defense

Deadline/Submission Break
 140

CURRICULUM VITAE
141
142
143
144