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Chapter I
THE PROBLEM

This chapter covers the introduction, background of the study, statement

of the problem, theoretical framework, conceptual framework, research

paradigm, hypothesis, scope and limitations, the significance of the study, and

definition of terms used in the study.

Introduction

An educational institution takes pride not only in the number of graduates

it produces annually but also in the competence and satisfactory performance

these degree holders provide their employers with. However, the expectations

and the level of performance considered enough for employees are not for the

educational institutions to determine and set. The degree to which an employee’s

job performance will be deemed sufficient to an extent that will meet the

standards of his employer is up to the latter.

Employees are one of an organization's assets that executes significant

company activities. Correspondingly, employers desire a quality workforce that

performs according to the organization's goal. In order to ensure that employees

conform to their duties and responsibilities, employers are the ones who evaluate

and assess their job performance. Most commonly, how well an employee does

his job is measured against metrics developed by the management based on the

expectations placed upon the former. Despite organizations being firm in

optimizing their resources (i.e., human resources), it is not new that these

standards are sometimes not met. Thus, in addition to setting measures of job
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performance, feedback is constructively given to the employees to increase their

morale and self-awareness and encourage personal development (Collier, 2019).

Apart from these, Kettner (2017) reasoned that giving and receiving performance

feedback is a tool for career development. Feedback on performance includes

both the recognition of the employee’s commendable execution of tasks and

responsibilities as well as comments and suggestions in terms of areas where

performance can still be improved. Through this, the employee is made aware of

the areas he excels in, which leads to increased motivation and better

performance. The constant and timely giving of performance feedback elevates

engagement thereby fostering an open and effective communication between

and among employees and their employers.

As much as this helps the organization provide optimal service to its

employees, being knowledgeable about positive or negative feedback can benefit

the educational institutions from which these employees graduated. The need of

employers from individuals they employ in terms of service and performance is

dynamic and parallel to other external changes, which call for continuous

innovation and improvement of their operations. Accordingly, educational

institutions, because of their goal to hone the skills and competencies of to-be

graduates, align their curriculum with rules and guidelines promulgated by the

Commission on Higher Education to keep up with such dynamism. More

specifically, the revised policies and standards for Bachelor of Science in

Accountancy, as amended by CHED through its Memorandum Order No. 03

series of 2007, sets out the core competency standards for professional
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accountants that educational institutions, as well as employers, may use to

assess a BSA graduate’s performance. It is just as vital that these institutions be

informed of the feedback their graduates receive to enlighten the same in areas

that need improvement, change, or maintenance.

Background of the Study

Graduates are considered essential in deciding whether institutions are

effective in instilling and developing the necessary information, attitudes, skills,

habits, and values once they can enter the workforce. Employers' feedback on

the performance of new college graduates is an essential piece of information

that schools must consider in determining the relevance and responsiveness of

their curriculum, programs, and services (Tudy, 2017). Consequently, employers

are considered the most significant partners for getting input on the performance

of the graduates they hire. To have a positive employee-employer connection,

getting feedback from an employer is necessary. To build a solid relationship, the

employee and the employer must do their part to meet each other's expectations

by delivering high-quality work and attaining overall satisfaction.

To be kept on staff and valued by the company, personnel must perform

at levels above those required by every business. With this, feedback from

employers is appreciated as input by academic institutions and plays a critical

part in the growth of every employee. Academic institutions significantly

contribute to the learning and inculcation of knowledge, skills, and values of

every student. What these students acquire over the course of their academic
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years will most likely manifest in how they perform in the workplace. This

manifestation encompasses soft skills and is not limited to only hard skills the

students were able to develop during their undergraduate years. It is for this

reason that feedback of employers is seen as a valuable gauge in determining

how appropriate an academic institution’s program curriculum is. An appropriate

and effective program curriculum enables students to possess the capability of

meeting, even exceeding, the expectations and demands of their soon-to-be

employers. The effectiveness of incorporating employer’s feedback will become

apparent in the competence possessed and displayed by the graduates once

they enter and perform in the workplace. Committed receptiveness to the

feedback given by the employers of graduates will allow academic institutions to

properly educate and equip their students with necessary and relevant

knowledge, skills, and values.

Understanding the sector's demands, Batangas State University offers its

students a quality education that will prepare them to become effective

accountants and a source of top talent. Despite this, CALABARZON has

consistently been one of the regions with the highest percentages of

unemployment rate in the Philippines from 2018-2022. Part of the reasons for

this can be attributed to the high percentage of unemployment rate of college

graduates based on educational attainment due to the same not having the skills

and competencies employers require, as revealed by the Philippine Statistics

Authority in its annual Labor Employment status. In addition, the resort of

educational institutions to conducting online classes in view of the CoViD-19

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outbreak has, in one way or another, affected the inculcation of knowledge, skills,

and values to undergraduates, especially those who graduated during these

academic years. These posit the concern of lack of enough competence of

graduates which employers deem as ground for not hiring the former thereby

contributing to the high unemployment rate for the region and the country as a

whole. With this said, the proponents of this study recognize the significance of

evaluating the job performance of Batangas State University BS Accountancy

graduates in terms of competency standards through acquiring feedback from

their employers. By doing so, the university can use as a guide the acquired

feedback in tailoring the program’s learning objectives and bettering the

university’s capacity of producing more competent and effective BS Accountancy

graduates. This will help future graduates possess the core competencies

expected from them.

Statement of the Problem

This study aimed to determine the employer’s feedback on the job

performance of BS Accountancy graduates of Batangas State University from the

academic year 2018-2022.

Specifically, this sought answers to the following questions:

1. What is the profile of the employers of the graduates in terms of the

following:

1.1. age;
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1.2. sex;

1.3. civil status; and

1.4. position in the company?

2. How do the respondents assess the job performance of graduates in terms of

the following competency standards:

2.1. knowledge;

2.2. intellectual skills;

2.3. interpersonal skills;

2.4. communication skills;

2.5. professional ethics; and

2.6. moral values?

3. Is there a significant difference in the respondents' assessment on the job

performance of graduates when grouped according to their profile variables?

4. Based on the findings of the study, what inputs to the curriculum and

instructions can be proposed through pamphlets?

Theoretical Framework

The Commission on Higher Education issued the Revised Policies and

Standards for Bachelor of Science in Accountancy. It defines Accountancy as a

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profession that plays an important role in all societies. It encloses a precise and

technical specification of rules and guidelines for the accounting profession, as

provided in Article IV of CHED Memorandum Order No. 03 Series of 2007. The

core competency standards for professional accountants are listed under the

said article.

Section 16. The core competencies for professional accountants identify the

knowledge, skills, and values considered necessary to perform

effectively in today’s rapidly changing environment.

Section 17. Knowledge that the BSA graduate should possess include:

Competencies Definition
General Knowledge Gaining an understanding of the different cultures in
the world and developing an international perspective.
Traits that will make our Filipino CPAs prominent in
the global marketplace such as competency in the
English language (the lingua franca of business),
adaptability to foreign business practices, level of
trainability and good capabilities in dealing with foreign
partners.

Organizational and Broad base of knowledge concerning macro-

Business Knowledge environment, economic, and industry issues, business
process structures, functions, and practices. Includes
core knowledge in areas such as economics,
behavior, marketing and operations management,
international business, ethics, and corporate
governance.

Information This includes not only being conversant with IT

Technology (IT) concepts for business systems but sound knowledge
Knowledge on internal control in computer-based systems,
development standards and practices for business
systems, management of the adoption,
implementation and use of IT, evaluation of computer
business systems, and managing the security of
information.

Accounting and This includes core knowledge related to accounting

Finance Knowledge and related areas in private and government setting
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and must include proficiency in the international

accounting/financial reporting and auditing standards,
cost management and the latest concepts in
management accounting, recent tax laws and
business and commercial laws. It also includes
knowledge of corporate finance, and the Philippine
capital markets, professional ethics and environmental
accounting and reporting.

Section 18. Skills that the BSA graduate should possess include:

Competencies Definition
Intellectual This set of skills includes the ability to carry out
abstract logical thinking and learn the process of
critical thinking. It also includes creative thinking or
the generation of new ideas; visualization or “seeing
things in the mind’s eye”; and reasoning skills or the
discovery of a rule or principle underlying the
relationship between two or more objects and
applying it when solving a problem. Hence, the BSA
graduate must demonstrate the following skills.

Analysis - Ability to review, interpret, evaluate

financial data and systems/operational data/controls
in order to form conclusions and /or make
recommendations on
validity/usefulness/correctness/compliance within
established policies, procedures, guidelines,
agreements, and/or legislation.

Problem-solving - Discerning the true nature of a

situation and evaluation of applicable principles and
techniques. Innovative thinking, reliable evaluation
of information, openness to constructive change
and consideration of future contingencies and
developments.
Strategic/critical Thinking - Linking data, knowledge,
and insight together from different sources and
disciplines to make informed decisions. Considering
the “big picture” when making decisions, as well as
potential threats to the vision, strategy, objectives,
and culture of the organization.

Interpersonal - This involves developing the ability

of the BSA graduate to work in groups and being a
team player. It includes the skills to participate as
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member of a team and contributing to group effort;

teaching others new skills; working to satisfy clients’
expectations; negotiation skills and working with
diversity or working well with men and women from
diverse backgrounds. Hence, the BSA graduate
must demonstrate attributes such as being a team
player; persuasive, confident and diplomatic;
discrete, open minded and patient; and capable for
hard work and able to respond well to pressure.
Competencies Definition
Communication - This refers to active listening
skills and the ability to communicate effectively
one’s points of view, both orally and in writing
at all organizational levels; being able to justify
one’s position, deliver impressive
presentations and to persuade and convince
others. The BSA graduate should demonstrate
skills such as the ability to explain verbally
and/or in writing financial/ statistical/
administrative matters/ policies/ procedures/
regulatory matters/ audit results at a level
appropriate to the audience; ask/clear and
relevant questions to obtain desired
information to perform a task; and negotiate
effectively.

Section 19. Values that the BSA graduate should possess include:

Competencies Definition
Professional Ethics Since the objectives of the accountancy
profession are to work in accordance with the
highest standards of professionalism, to attain
the higher level of performance and generally
to meet the public interest, the need for CPAs
to conform to the ethical standards of the
profession becomes vital. These include the
following:

Integrity - Avoiding actual or apparent conflicts

of interest and advise all appropriate parties of
any potential conflict; refraining from engaging
in any activity that would prejudice their ability
to carry out their duties ethically; refusing any
gift, favor or hospitality that would influence or
appear to influence their actions; refraining
from either actively or passively subverting the
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attainment of the organization’s legitimate and

ethical objectives; recognizing and
communicating professional limitations or other
constraints that would preclude responsible
judgment or successful performance of an
activity; communicating unfavorable as well as
favorable information and professional
judgments or opinions; and refraining from
engaging in or supporting any activity that
would discredit the profession.
Competencies Definition
Professional Competence and due care -
Maintaining an appropriate level of
professional competence by ongoing
development of knowledge and skills;
performing one’s professional duties in
accordance with relevant laws,
regulations, and technical standards;
preparing objective and complete reports
and recommendations after appropriate
analysis of relevant and reliable
information.

Confidentiality - Refraining from

disclosing confidential information
acquired in the course of their work,
except when authorized, unless legally
obligated to do so; informing staff as
appropriate regarding the confidentiality
of information acquired in the course of
their work and monitor their activities to
assure the maintenance of that
confidentiality; and refraining from using
or appearing to use confidential
information acquired in the course of their
work for unethical or illegal advantage
either personally or through third parties.

Professional Behavior - Discharging

one’s professional responsibilities with
competence and diligence and
performing one’s services to the best of a
member’s ability with concern for the best
interest of those for whom the services
are performed and consistent with the
profession’s responsibility to the public;
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obligation of self-discipline above and

beyond the requirements of laws and
regulations; and unswerving commitment
to honorable behavior, even at the
sacrifice of personal advantage.

Moral Values - Beyond ethical rules,

there is a need for the BSA graduate to
be able to discern between what is
morally right or wrong.
Conceptual Framework

The conceptual framework designed in this study gives an overview of

what was targeted by the researchers. The study used the Input-Process-Output

(IPO) Model. The IPO model depicted in Figure 1 represents the researchers'

general structure and guide for the study.

Figure 1. Research Paradigm

Employer’s Feedback on the Job Performance of BS Accountancy
Graduates of Batangas State University from Academic Year 2018-2022

The study's main idea was to determine the employer's feedback on the

job performance of BS Accountancy graduates of Batangas State University from

the academic years 2018–2022. To further discuss the problem of the study, the
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researchers have come up with a framework that presents the process of the

study. The input-process-output model, also known as the IPO model, is a

fundamental model and a conceptual schema of a general system.

The IPO consists of inputs pertaining to the respondents' profiles,

specifically their age, sex, civil status, and position in the company. Other inputs

include the employer's

graduates in terms assessment on theintellectual
of knowledge, job performance
skills, ofinterpersonal
BS Accountancy
skills,

communication skills, professional ethics, and moral values.

In the research process, researchers used the help of graduates to

disseminate the researchers-made questionnaires to their employers for the

collection of data. The gathered data from the employers of graduates, which

were analyzed through statistical treatment of data particularly frequency and

percentage, weighted mean, independent samples t-test, one-way ANOVA, and

Likert scale, were needed and used in the completion of the present study.

Finally, for the output of the study, the researchers were able to determine

the employer's feedback on the job performance of BS Accountancy graduates of

Batangas State University through the variables mentioned above. This allowed

them to create an output that contained insights and recommendations about the

program's curriculum and instructions.

Hypothesis of the Study

This study tested the following hypothesis:

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Ho: There is no significant difference in the respondent’s assessment on the job

performance of BS Accountancy graduates when grouped according to their

profile variables.

Scope and Limitations of the Study

This study aimed to determine the employer’s feedback on the job

performance of BS Accountancy graduates of Batangas State University from the

academic year 2018-2022. Its purpose is to assess the job performance of BS

Accountancy graduates in terms of competencies listed in the CHED

Memorandum Order No. 3 series of 2007, namely, knowledge, intellectual skills,

interpersonal skills, communication skills, professional ethics, and moral values.

The respondents of the study are the current employers of BS Accountancy

graduates from the academic year 2018-2022. With this said, this study is limited

to the responses of the immediate superiors of the graduates, as well as to the

variables mentioned above, and the currently employed graduates.

The information gathered from the respondents, utilizing the researchers-

made questionnaire administered through Google Forms and the help of

graduates who relayed the same to their employers, was analyzed. Aside from

the busy schedules of employers, other graduates could have been more

responsive and unreachable, contributing to the low response rate of the study.

Significance of the Study

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This study is of significance to all of the Universities offering BS

Accountancy programs, College of Accountancy, Business, Economics, and

International Hospitality Management (CABEIHM), faculty members, industry

or companies, students, graduates, and present and future researchers.

To Batangas State University, this study will be beneficial to the

University as it can serve as its guide in drafting program outcomes and

performance indicators in a way that is tailored to the expectations of the

industry;

To College of Accountancy, Business, Economics, and International

Hospitality Management (CABEIHM), this study will aid in CABEIHM

Department’s drafting of changes in the program curriculum to determine which

core competencies of BS Accountancy graduates need improvement, change, or

maintenance;

To Faculty Members, this study will assist the faculty members in better

honing competencies of and supervising students' learning by modifying the

teaching syllabus and methods employed. They will inspire students to achieve

their goals and become better employees in the future;

To the Companies, this study will enable companies to evaluate where

their employees require further training, experience, or seminars and how to

meet those requirements so that employees will be more productive for the

company. They will be able to hire employees in accordance with the set
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standards of the company anchored to the results of this study and the core

competencies;

To BS Accountancy Graduates, this study will enable them to assess

and improve their future performance in their organization. Evaluating

employability issues and researching solutions will help them develop and

improve specific skills required to be competent and productive in the industry;

To Future Graduates, this study will provide guide for the soon-to-be

employees for their improved performance outside of the university. This will

raise self-awareness to the knowledge, skills and values they should acquire and

will help future graduates hone their skills and become competent employees;

To Present Researchers, this study will be of great assistance to the

current researchers in gaining a better understanding of the employer's feedback

on the job performance of BS Accountancy graduates. It is not only required, but

also benefits students in terms of their learning style. This increases their

knowledge and enhances their effort, abilities, and role perception as accounting

students and future competent BS Accounting graduates; and

To Future Researchers, this study will serve as a foundation and a

credible source of ideas for future researchers to enrich their related studies and

conduct a more comprehensive study. Similarly, they may use the findings to

support their research.

Definition of Terms
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To better understand how to deal with the study, the following terms were

conceptually and operationally developed and described.

Communication Skills. These are skills that help people speak, listen,

observe, and empathize with others by using verbal and non-verbal

communication (Tiwari, 2022). In this study, these refer to skills needed by

employed accountancy graduates which will enable them to listen actively and

communicate their points of view effectively, both orally and in writing, at all

organizational levels.

Curriculum. A curriculum is a plan of action aimed at achieving desired

goals and objectives, as well as a set of learning activities designed to help the

learner achieve the goals set by the educational system that includes the

subjects and activities that a given school system is responsible for (Stotsky,

2012). In this study, it emphasizes a professional accounting study that is long

and intensive enough to permit students to gain the professional knowledge

required for professional competence.

Employer. The term refers to an organization, institution, government

entity, agency, company, professional services firm, nonprofit association, small

business, store, or individual who employs or puts to work individuals who may

be called employees or staff members (Heathfield, 2020). In this study, the term

employer refers to the respondents who have the task and capability to oversee

the performance of graduates thus having the capability to answer the survey

questionnaires.
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Feedback. Feedback is about telling people what we think of their

performance and how they should improve it (Buckingham & Goodall, 2019). In

this study, feedback refers to the employer’s evaluation of the job performance of

BS Accountancy graduates in accordance to the core competencies anchored for

accounting profession.

Graduates. It pertains to someone who has earned a bachelor’s degree

and is pursuing additional education in a specific field (“What Is a Graduate

Student?” 2015). In this study, it refers to the BS Accountancy graduates of

Batangas State University from the academic year 2018-2022 wherein they are

assessed based on their job performance through their employers.

Intellectual Skills. These are the methods an individual can use to

evaluate or organize information and data (Zamboni, 2018). In this study, it is the

set of skills needed to be acquired by BS Accountancy graduates that includes

the ability to carry out abstract logical thinking, learn the process of critical

thinking, creative thinking, visualization, and reasoning skills.

Interpersonal Skills. Interpersonal skills are the behaviors and tactics a

person uses to interact with others effectively and generally refer to an

employee’s ability to work well with others (Brock, 2022). In this study, it refers to

the skills BS Accountancy graduates required to obtain to work in groups and be

a team player.

Job Performance. It refers to the accomplishment of a given task

measured against accuracy, completeness, cost, and speed (Kasemsap, 2017).

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In this study, it is the execution of the job description of accounting profession

assessed through employers of BS Accountancy graduates following the

standards of the company.

Moral Values. Moral values are the behavioral practices, goals, and

habits which are validated by the society we’re part of (Kishore, 2020). In this

study, it refers to the ability of BS Accountancy graduates to discern what is

morally right and wrong.

Professional Ethics. Professional ethics are the guiding principles to be

followed by or expected by the people in that profession (Bhasin, 2020). In this

study, it refers to the need of BS Accountancy graduates to conform to the ethical

standards of the accounting profession.

Chapter II
REVIEW OF LITERATURE

This chapter deals with the review of related literature and lines of

research closely related to the present study. It forms the background and

provides an insight that helps the researchers conceptualize the framework

necessary for the study. It discusses the conceptual as well as the research

literature.

Conceptual Literature

The following related researchers, which have been taken from the

internet, were used as the basis of the study.

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Employer’s Feedback. Employer feedback is the process of giving

constructive suggestions by supervisors and reporting managers, which aim to

improve performance, reinforce good behavior, and improve employees’ morale

and dedication to doing their jobs. The purpose of workplace feedback is to guide

and motivate people to reach their goals. Contrary to popular belief, feedback

can be given and received by anyone in the hierarchy, from one employee to

another, manager to employee, and even employees to managers. Giving

feedback is not all about pointing out the negatives; it is not as easy as it may

seem. If done incorrectly, it can lead to people feeling demotivated, and some

people take feedback as a personal attack on their character and loyalty (Todd,

2019).

Feedback helps people regulate their behavior as they compare the

feedback, they receive to the goals they set or the standards set for them by the

organization. The critical point is that feedback directed to behaviors needed to

perform the task is more constructive than feedback threatening self-image.

Overall, feedback should (a) focus on the task, not on the person’s sense of self;

(b) not threaten the recipient’s ego; (c) be specific about how to improve

performance; (d) link the feedback too primary goals and to future goals; and (e)

minimize information comparing the recipient to others and maximize information

about ways to improve performance (London, 2015).

Moreover, feedback is vital for ensuring that employees are developing in

an organization. A feedback discussion is an opportunity to share observations

with employees about their job performance and elicit productive change.
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Otherwise, they will have yet to learn how they are seen. Feedback increases

employees’ self-awareness and fosters positive change throughout the

organization. It can be ongoing or formal. The former occurs regularly or ad hoc

basis and can be delivered up (to the boss), down (to the employees), or across

the organizational chart (to peers). In contrast, formal feedback is typically

shared during annual or semiannual performance reviews and tends to be

between the manager and the direct report (Harvard Business Review, 2016).

In a work setting, regularly performing reviews of employees’ work can

have a dramatic impact not only on the staff but on the overarching goals of the

company as well. So that employees can perform in alignment with the

organization’s goals, they should be aware of their performance, organization

expectations, goals, and areas of improvement. This can be achieved by

providing them with feedback. Constructive feedback is one of the most vital

things a manager can provide to their employees. Communicating feedback to

employees enhances performance, clarifies expectations, builds confidence,

improves leadership, and promotes employee loyalty (Indeed Editorial Team,

2021). On the other hand, Hattie (as cited in Hazi, 2020) stated that feedback is

given by an external agent to change behavior and needs to be frequent, timely,

consistent, specific, and private to be effective.

Job Performance. Job performance is comprised of a set of objectives,

observable and measurable actions, under the control of the worker, whose

purposes are shared with the demands of the organization. Despite the fact that

studies on the topic typically don't utilize observational methodologies, they do

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contain observable behaviors (Mourão et al., 2016). Organizations are interested

in job performance because they recognize the value of high employee

productivity. Performance criteria should place more emphasis on actions than

outcomes since a focus on outcomes can encourage workers to discover the

quickest method to get the results they want, which would likely be bad for the

business because other crucial actions would not be carried out. Performance is

not the result of activity; it is the behavior itself. In other words, performance

refers to the visible actions that employees take such as how a staff member

fulfills their role's duties, completes required tasks, and behaves in the

workplace. These are what constitute employee performance, which include work

quality, quantity, and efficiency ("Employee Performance: 9 Steps to Measure,

Evaluate & Improve," 2020).

Indeed Editorial Team (2021) explains that a senior job is a title given to a

professional who has advanced to a certain level in their career. Senior

employees typically have more industry experience and knowledge to share with

others. Compared to other job titles, a senior-level position typically has distinct

responsibilities that differ from those of the employees over whom the senior

employee has authority. They may be in charge of some of the lower-level

employees, such as the leads, as well as implementing goals and policies and

setting budgets. The critical distinctions between the manager and executive

titles are typically the number of years of experience and level of expertise.

Moreover, compared to a director's job title, a senior-level employee is more

likely to share job duties and responsibilities with a director because they have
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extensive experience and knowledge in the industry in which they work. Based

on their experience and skills, they should be able to solve problems and devise

solutions.

According to Pawar (2019), employee performance may be generally and

traditionally viewed as the level of relevant output produced by an employee.

Two features should be noted concerning his traditional view of employee

performance, which focuses on the quantity and quality of results produced on a

job. First, it focuses on an employee’s task performance. Therefore, it is an

employee’s task performance or on-the-job performance rather than an

employee’s overall performance. An employee’s overall performance includes, in

addition to the employee’s task performance, extra-role performance or

contextual performance, such as taking extra responsibility, helping coworkers,

and making innovative suggestions. Second, the traditional view of employee

performance focuses on the task results attained by an employee rather than the

behaviors of the employee. However, employee performance can also be viewed

as an evaluative judgment

In addition to this, the assessment and analysis of job performance is an

integral part of organizational processes such as personnel selection,

compensation and rewards, or training. Organizations need accurate ratings of

performance which are deemed better if the same results are achieved while

saving time and effort notwithstanding the purpose of the evaluation. Job

performance can be operationalized in very different ways depending on the

organization’s purposes which can range from broad descriptions of behaviors

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such as demonstrating effort, industriousness, and adaptability, to narrow ones

like written and oral communications, attendance, and adherence to rules.

There are three major domains of job performance. The first one refers to

the “behaviors that contribute to the production of a good or the provision of a

service,” which is called task performance. Task performance entails behaviors

that vary across jobs, likely to be role-prescribed and that are usually included in

job description. The second dimension is contextual performance, also referred

to as organizational citizenship behavior (OCB). It can be defined as “behavior

that contributes to the goals of the organization by contributing to its social and

psychological environment.” It includes tasks beyond job duties, initiative,

proactivity, cooperating with others, or enthusiasm. Lastly, the third dimension is

counterproductive work behavior, which is defined as “voluntary behavior that

harms the wellbeing of the organization,” is comprised of off-task behavior,

presentism, complaining, doing tasks incorrectly on purpose, and misusing

privileges, among others. However, these dimensions show several limitations:

(1) none of them measure all of the main dimensions of individual work

performance together; thus, they do not measure the full range of individual work

performance; (2) the joint use of scales for different dimensions can include

antithetical items, creating an overlap between these scales; and (3) none of the

scales seem suitable for generic use, which might help to overcome the

generalization problems. (Villagrasa, Barrada, Fernández-del-Río, & Koopmans,

2019).
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Competency Standards. As stated in TESDA Circular No. 41, S. 2017,

defines the knowledge, skills, and values required for competent performance in

the industry. Also, competency standards are composed of units of competency,

which are composed of elements of competency, as well as performance criteria,

a number of different variables, and an evidence guide in which a performance

standard established by the business outlines the knowledge, abilities, and

behaviors needed to carry out one's job successfully. Moreover, it pertains to the

list of competences established by the industry and necessary for efficient work

performance. In contrast to training or personal traits, they emphasize workplace

action and capture the capacity to apply skills in novel contexts and in the face of

shifting work organizations.

According to the Regional Office for Asia and the Pacific, competency

standards are a set of benchmarks where people's skills, knowledge, and

attributes to perform a work role are defined. To ensure that these serve the

needs of the workplace, these benchmarks are developed in consideration of and

consultation with the industry. Moreover, the standard the industry/workplace

recognizes and trusts in implementing training, and assessment is founded on

the competency standards set by the same. As such, these are primarily used to

develop and implement training, assess training outcomes, and assess the level

of a person's existing skills and competencies (2015). Aside from this, the CMO

No. 03 series of 2007 delineated core competencies for professional accountants

to identify the knowledge, skills, and values considered necessary to perform

effectively in today's rapidly changing environment.

 25

Similarly, a competency standard, according to the International Centre for

Technical and Vocational Education and Training (2013), is an individual's ability

to use, apply, and demonstrate a group of related awareness, knowledge, skills,

and attitudes to perform tasks and duties successfully, and which can be

measured against well-accepted standards required in employment as well as

assessed against provided evidence at the work location. Competency influences

an individual's job responsibility and performance on the job and is typically

classified into two types: technical and behavioral.

Furthermore, competency standards specify the knowledge, skills, and

abilities required to work in a particular occupational setting. It encompasses all

aspects of the job, such as the ability to perform all of the job's tasks; managing a

variety of different tasks and activities required by the job; responding to

problems, the unexpected, and non-routine events; and dealing with all aspects

of the workplace, the organization, and colleagues. Apart from this, competency

standards are restricted to the work performed and demonstrated by workers

rather than the organization's performance management regime or the complex

combination of measures used to determine the quality outcomes of an

organizational service, which includes all components of service provision and

outcomes. Competency standards, on the other hand, will be an essential

component in performance management and quality assurance, according to the

Australian National Authority (2010).

In addition, according to the International Labour Organization,

competency standards can play an essential role in facilitating skilled labor

 26

mobility when recognized nationally or across a group of nations. Assessing a

person's skills against accepted benchmarks as part of a quality assurance

system means those skills can be improved and used in other related work.

Potential employers can be confident in the level of competencies that

employees claim to possess. Workers who return from employment in other

countries can have their skills formally recognized (2015).

The goal of setting competency standards is to perform effectively to

enable accountants to keep up to date with the dynamism of their work

environment. At present, this is a plausible idea. Despite being saturated with

men, the accounting profession, locally and globally, is starting to gear toward

gender parity. In Grant Thornton's latest 2018 "Women in Business" survey

report, the Philippines was ranked No. 1 for women in business. The report was

attributable to the country's female population holding senior positions at a far

higher rate than the global average. Further, this report indicated that 46.5

percent of senior management roles in the Philippines were held by women,

nearly doubling the global average of 24 percent. Additionally, former

Professional Regulatory Board of Accountancy Chairman Joel Tan-Torres

highlighted the extent of female power in the profession. In his statements, he

mentioned some Filipina CPAs who have prominent roles in the Philippine

accountancy profession—CPA Heidi Mendoza, former Commission on Audit

Commissioner and under-secretary-general for Internal Oversight Services of the

United Nations, the second-highest position in the UN—along with the facts that

three of the seven members of the Board are women and over 64 percent of the
 27

2018 new CPAs are females as per the Board's CPA Tracker survey (Tan-

Torres, 2018; Jamero, 2021).

Knowledge. Organization-wise, the knowledge team members have is

one of the most critical assets in an organization. This is so because the more

organizational knowledge a team has about the products and services offered,

the needs of the customers, and the industry as a whole, the more efficient and

successful the organization will be (Oragui, 2021). When this knowledge can

easily be documented and communicated, it can be in the form of step-by-step

instructions and definite answers to frequently asked questions; among others, it

is known as explicit knowledge.

On the other hand, when it proves difficult to document and relay the

knowledge to others, tacit knowledge is a pertinent concept to consider. As

defined by Prabhakaran (2021), tacit knowledge is the knowledge acquired from

living experience, not only in personal life but also in professional development.

Often, it is subjective, informal, and difficult to share or express because it is

affected by personal beliefs and values. Thus, it can be considered abstract and

affects one’s world perception. It is frequently expressed in one’s behaviors,

actions, habits, routines, instincts, responses, and intuitions.

According to Mohajan (2016), knowledge is a collection of experience,

relevant information, and skilled insight that provides a framework for estimating

and integrating new experiences and information. Due to recent advances in

science and technology, knowledge has become an essential component of

 28

every organization. Knowledge is regarded as a repository of intelligence for

organizational development in organizations. The acquisition of new knowledge

is one of the most difficult challenges in developing intelligent systems in any

organization. Employees in institutions must be sincere in their knowledge

creation and sharing to be more effective at work. A knowledge map is a

graphical representation of the information obtained from extensive data

collection. It assists an organization in understanding how staff turnover affects

intellectual capital; it aids in term selection and matches technology to knowledge

needs and processes.

Furthermore, knowledge consists of general knowledge, organizational

and business knowledge, information technology (IT) knowledge, and accounting

and finance knowledge. As stated by Hussain (2019), general knowledge entails

seeking various types of information and it is the first step toward transferring

things from everyday to academic life. Organizational and business Knowledge,

on the other hand, is the aggregate knowledge of all the members of an

organization that can provide business value. Nowadays, the need to know about

management and business concepts, key terminologies, unique abbreviations,

and management thoughts is significant, especially in influencing people and

improving confidence and communication. This kind of organizational and

business knowledge can be acquired from intellectual property, product

knowledge, lessons of failure and success, conferences, or customer

communications, among others (Hajric, 2019; Bawge & Sapate, 2017).

 29

Aside from this, Tam (2011) stated that accountants, as professionals, are

involved in wide-ranging roles in the industry hence the importance of possessing

the relevant IT knowledge and skills to provide competent and professional

services. Information technology has also impacted accounting systems by

enabling companies to develop and utilize computerized and programmed

systems in tracking and recording financial transactions. Accounting and finance

are two concepts that are often intertwined in business industries. However, they

are not necessarily interchangeable, considering the former has a relatively

narrow focus, while finance covers a range of specializations in business,

economics, and banking. Additionally, the focus of accounting, which is on the

daily management of financial reports and records, is the information used by

finance to project future growth and analyze expenditures to strategize company

finances. Being knowledgeable about these areas has its advantages, including

financial mastery, decision information, and negotiation (Johansson, 2021 &

Laura, 2022).

Intellectual Skills. Intellectual skills are the fundamental abilities of active

learning, information comprehension, verbal expression, critical judgment,

information organization, mathematical reasoning, and problem-solving.

Moreover, intellectual skills refer to how professionals think and solve problems.

Critical thinking is a general academic skill essential in all fields of study.

Examples of discipline-specific intellectual skills include critically evaluating facts

and ideas; distinguishing between an opinion and an argument; critically

evaluating sources; generating hypotheses; designing experiments; constructing

 30

an argument; and drawing conclusions based on evidence (Teaching and

Learning in Higher Education - Type of Learning, 2020; What is Intellectual Skills,

2021).

The general concept of skills may need to be reassessed because jobs

are changing, and accordingly, the tasks required by these jobs are evolving as

well. Therefore, skills do not necessarily refer only to job-specific knowledge but

rather to a set of attributes needed to navigate life situations and increasingly

complex jobs. According to Cunningham, Acosta, and Muller (2016), employers

greatly value not only basic academic knowledge and technical skills but also

advanced intellectual skills, including critical thinking, efficiency, and leadership,

and a set of behaviors, attitudes, personality traits, and values (e.g., honesty,

teamwork, punctuality, responsibility).

Under intellectual skills, there are three types: analysis, problem-solving,

and strategic or critical thinking. Jane (2017) stated that analytical skills are

directly related to the methods and strategies used to identify, assess, and

evaluate a situation. This includes viewing certain conditions differently to

maximize research, decision-making, and risk-aversion discussions. It is also

considered a unique tool that assists those who frequently act without thinking

about the consequences of their actions. In terms of problem-solving, it was

described by Conn and McLean (2018) as decision-making when there is

complexity and uncertainty that rules out apparent answers and where there are

consequences that do the work to get good answers worth it. Excellent problem-

solving has never been more critical for business and society. The results of poor
 31

problem-solving can lead to unwanted costs to firms, which is why learning how

to define a problem, creatively break it into manageable parts, and methodically

work towards its solution has become the core skill in today's age. Also, the

process of ideas and actions people use to address a problem (or challenge) for

themselves. For managers and staff to contribute to the smooth operation of

businesses, problem-solving is a critical ability (Aparicio, 2021).

Strategic thinking is essential in accomplishing business objectives,

overcoming hindrances, and addressing challenges because this particular way

of thinking enables an individual to think critically while trying to solve complex

problems. Because of this, these are highly recommended for management

because employees who think critically, strategically, and logically can

significantly impact the business. When a person possesses this skill, they can

positively contribute to the company's success by overcoming obstacles and

addressing challenges (Stobierski, 2020). In consideration of today's modern

age, technology has unquestionably played a significant role in the workflow of

accountants. As Runyon (2020) reviewed Samantha Manfield's key points for the

critical skills needed by CPAs, soft skills, mainly being able to think critically or

strategically, are of growing importance to the accounting profession as business

processes continue to be digitized. Critical thinking is one of the most sought-

after skills in new hires because employing this means the individual can ask the

right questions and practice prudence for every circumstance. Similarly,

critical/strategic thinking is viewed as one of the assets in every industry. In some

cases, accounting professionals may need to implement essential thinking

 32

strategies to analyze information, determine problems or areas of improvement,

and develop logical solutions. Critical/strategic thinking aids accounting

professionals, enabling them to arrive at equally effective solutions to fast-paced

problems that come face-to-face with every business, helping them keep up with

the competition and increasing the chances of higher profitability. Organizations

value employees who can apply creative thinking skills even when under

tremendous pressure and time constraints (Higher Education Marketing, 2021).

Interpersonal Skills. Interpersonal skills, as discussed by Pulsifer (2017),

are the abilities that enable a person to interact positively and work effectively

with others, as well as the ability to communicate or interact well with others.

These skills are not singular in nature, which means that one skill is intertwined

with and dependent on one or more other skills taken together. The important

thing to remember is that each of these interpersonal skills is applicable to

everything you do, regardless of where you work, live, or who you relate to.

Likewise, interpersonal skills, according to Ozier (2016), are the ability to

communicate with others. It requires effective verbal and nonverbal

communication skills to reach out to one another, the ability to notice differences

among others, sensitivity to others' emotional problems, and the ability to

entertain multiple perspectives. Interpersonal intelligence is demonstrated by

teachers, social workers, actors, and politicians. Young adults with this level of

intelligence are good communicators who appear to understand the feelings and

motivations of others. Intrapersonal intelligence is the ability to understand the

thoughts and feelings of others and to use that knowledge to plan and direct
 33

one's own life. Intrapersonal intelligence encompasses not only self-awareness

but also the human condition. Psychologists, spiritual leaders, and philosophers

all exhibit it.

Indeed, interpersonal skills are one of the top criteria employers use in

hiring candidates. No matter the circumstance, many careers necessitate

consistent, if not constant, human interaction (Doyle, 2022). This holds true even

for lines of work that may seem to be in favor of introverted personalities,

because one needs to communicate and collaborate with a team, after all. In

support of this significance are the different types of interpersonal skills that

range from verbal and nonverbal communication, the ability to handle conflict,

teamwork, empathy, listening, and a positive attitude, not to mention that these,

together with being flexible, are essential for succeeding in today’s workplace.

The skills and methods of social interaction that people use in their

regular contact with others are referred to as interpersonal skills. The ability to

engage with people and forge relationships is typically determined by

interpersonal competence and interpersonal effectiveness. When a person talks

with another, interpersonal communication skills are at work, assisting in the

development and maintenance of beneficial relationships. They also cover the

actions and strategies that staff members use to supplement spoken

communication. Employees who possess interpersonal skills are better equipped

to communicate with one another and with other stakeholders (Janeau, 2022).

Given the nature of work by accountants, possessing interpersonal skills such as

commercial awareness, stakeholder management, honesty, organization, and

 34

being a good communicator will be advantageous, especially for the role of

understanding what clients are looking for since this extends beyond a list of

bullet points of day-to-day tasks (“Top Interpersonal Skills of Successful

Accountants,” 2015).

Communication Skills. Good communication skills relate to relaying the

message clearly to others, in the most concise form possible. If an accountant

exhibits poor communication skills, it can affect the firm they are representing

negatively and can even lead to frustrated or lost clientele. In simple terms, this

competency considers professionalism, simplicity, visuals, tone of voice,

audience, humor, and clarity. But more than this, included in it is a set of

nonverbal skills such as stress management and engaged listening. These soft

skills can be perfected by means of training, mindful body language, an

appropriate tone of voice, and proper articulation (“The Critical Importance of

Business Communication in the Field of Accounting,” 2017). As stated by

Gandotra (2020), workplace communication skills that are effective reduce office

conflicts, reduce the risk of projects going awry, and make work more enjoyable.

Office conflicts are common, and those who can resolve them simply by

communicating keep a proper working environment while remaining respectful to

one another. Employees and team members who communicate effectively have

fewer fights and conflicts. Communication aids in the generation of ideas, the

development of authentic relationships, and the resolution of workplace

challenges. As a result of this, employers and employees alike feel empowered

 35

and motivated which can be an incentive for the latter to better perform their roles

and responsibilities.

On top of this, Chesebro (2014) listed and thoroughly discussed

interpersonal strategies for career success, particularly in the area of

professional communication at work. He reviewed a number of ways to

communicate effectively, the first of which pertains to nonverbal communication

wherein he discussed nonverbal cues, functions of nonverbal messages,

adapting to others’ nonverbal behaviors, and the act of manipulating expressions.

He also mentioned using words skillfully, listening carefully to verbal and

nonverbal messages, handling disagreements, skillful navigation of conflict

situations, coaching and being coached, navigating organizational politics, and

giving good presentations.

Moreover, Milles and Lewis's (2018) book, “The Bullseye Principle''

examines the role of communication in professional and personal success. They

focus on a core theory of intention-based engagement and provide a

comprehensive roadmap for people who want to ace high-stakes conversations,

presentations, and collaborations. The intention-based approach seeks to ensure

that the listener feels, believes, and responds in accordance with the message

you wish to convey. The authors make an important point: we believe that

because we interact all the time, we must be effective communicators. The truth

is that improving professional communication takes time and practice, and it is a

lifelong personal learning experience.

 36

Additionally, the ability to effectively share ideas and information with

others, as well as to receive ideas and information from others, is referred to as

communication skills in the context of managers and leaders. These abilities

allow a manager or leader to coordinate and direct work with peers and

colleagues so that they work effectively together. They also enable them to relay

ideas to subordinates or team members/followers, so they know what is

expected. and to inform managers and leaders at higher levels of what is

happening. Additionally, having good communication skills enables managers

and leaders to understand the true meaning of others' words, sentences, actions,

and body language (Saikh, 2012).

Professional Ethics. Ethics is a comprehensive issue covering all

aspects of life. On the other hand, accounting is one of the discipline-based jobs

in the world which encompasses accounting services associating it with one of

the issues of people in society, property, and assets of people. Theoretically, if

accountants and auditors working in the business environment are not

dependent upon professional ethics, it has a harmful effect on those trusting

them. Hence its indispensable significance for accountants, professional

auditors, and those involved in auditing and accounting. The role and duty of

professional accountants to society, capital holders, and other people required all

general principles of good morality in all aspects to be embodied by these

professionals. Further, reasons for this great importance include the nature of

accountants being responsible for public benefits and credit of the accounting

profession, and personal benefits shouldn’t be better than best public benefits;
 37

and accountants, on behalf of their employers, are faced with some issues and

they have access to confidential information while auditors claim the present

independent opinions (Aliyu, 2022).

Every profession has its own set of guidelines, standards, or principles. A

person must be knowledgeable about a given field before choosing a job. Ethics

refers to a set of guiding principles. According to their knowledge of the issue and

the appropriate behavior for members of that profession, they have ethics for

their various positions. Professional ethics is a set of rules that advises people in

a certain profession what they should and shouldn't do when working in that field.

Everyone must adhere to the precise behaviors required by each job (Bhasin,

2020). As defined by the Immigration Advisers Authority (2021), it refers to the

principles that guide the behavior of an individual or a group of people in the

business environment. Professional ethics, like values, provides guidelines or

rules on how an individual should behave and act toward other people; however,

a specific group of people may have the same professional ethics even if they all

have different values. Professional ethics is influenced by ethical principles,

codes of conduct, and other factors.

Among the most common concepts under professional ethics is integrity

which, if possessed by people, creates the tendency for the same to be

principled and have a priority to circle back with information about an issue.

Ideally, integrity is easy to uphold when there is no stress or pressure, but it is a

different matter when circumstances are tough and stressful, much more when it

includes personal assaults (Yoder-Wise, Kowalski & Sportsman, 2022). From

 38

this, it makes sense that people who exhibit integrity tend to attract other people,

and nowhere is this more important than in the workplace. Another is objectivity

and independence, one of the core ethics for auditors, which implies the fact that

auditors do not arrive at the site with a predetermined outcome in mind. This

further suggests that conclusions made will be fair and unbiased, based on

evidence, and unaffected by management or personal relationships thus

recommendations will be made in the client's best interests. With this said, it is

important for stakeholders to be able to rely on the auditors' work and

recommendations, thereby adding value to the firm (Louisiana's Community and

Technical Colleges, 2020).

Moreover, professional competence is the ability to demonstrate the

necessary technical and professional skills, values, ethics, and attitudes at

sufficient levels of proficiency to fulfill the role of a professional accountant in a

way that meets the needs and expectations of employers, clients, peers, and the

public. Members should be constantly trying to improve their ethical competence

and act to the best of their ability when it comes to ethical standards. On the

other hand, due care is the pursuit of excellence within a member's professional

responsibilities and the execution of those responsibilities with professionalism

(Borgonovo, Friedrich & Wells, 2019).

With regard to confidentiality, several laws are imposed to protect the

confidentiality of particular information in the workplace. Confidential information,

generally, is broken down into three categories: employee information,

management information, and business information. The first pertains to personal

 39

identifying information. Locally, the Data Privacy Act, also known as Republic Act

No. 10173, is a law in the Philippines that seeks to protect all forms of

information—private, personal, or sensitive. The said law also covers both

natural and juridical persons involved in the processing of personal information.

The management information includes discussions about employee relations

issues, disciplinary actions, and workplace investigation the disclosure of which

is not necessarily illegal but can be counterproductive and damage the collective

psyche of a workplace. Lastly, business information refers to information that is

not generally known to the public or competitors. This includes manufacturing

processes, business plans, budgets and forecasts, and ingredient formulas,

among others (Halpern & Scrom Law PLLC, 2020).

Further, professional behavior is a type of workplace etiquette that is

primarily associated with respectful and courteous behavior. Professionalism,

believe it or not, can help one’s career and increase the chances of future

success. Many organizations have specific codes of conduct, but others do not. It

all boils down to ethics, integrity, dedication, and being aware of how you treat

coworkers. It is necessary to first understand the organization's mission, values,

and code of professional conduct in order to understand the expected workplace

attire, priorities, behaviors, and outcomes. Maintaining accountability for work

and actions by managing expectations by under-promising and over-delivering.

On the surface, professional behavior boils down to always giving your best while

treating others with respect. Consider how your actions will be perceived by
 40

others and ensure that you understand and follow any company codes of

conduct that exist (Fuller, 2017).

Moral Values. According to Susana (2018), moral values and good and

poor behavior in people are intertwined. It is a type of social teaching that

governs behavior, attitudes, duties, morals, manners, and decency. It depends

on your perspective to understand what is good and terrible. This implies that

something that is generally regarded as being good for a person or a nation may

not be good for other people or other nations. Moral and ethical beliefs are

frequently influenced by one's outlook on life.

Apart from this, Kishore (2020) defined moral values as "behavioral

practices, goals, and habits that are validated by the society in which they live."

This set of values is typically ingrained in our behavior after a long period of

observation, education, conditioning, and social guidelines. These are typically

universal in nature and may not vary significantly across the globe. For example,

moral values such as truthfulness, loyalty, courage, faith, and honesty are

universally respected, regardless of community, religion, or region. Moral values

are also ideas that society holds dear. They are activated when a person

interacts with the outside world or makes a decision that affects others.

Broadly speaking, morality is seen as standards for forming the context of

what is considered as right conduct in a given situation. Moral standards, as

defined by Velasquez and quoted by Manna and Chakraborti (2010), deal with

matters that people think are of serious consequence and are based on good

reasons rather than authority. Evidently, moral values are essential as this form
 41

the foundation of ethical values. A member of a group should act according to the

group’s code of ethics. The main focus of this code is to address concerns of

social, economic, environmental, and international aspects in the modern day. In

terms of businesses, however, it deals with doing what is right, just and fair, and

avoiding or lessening harm to stakeholders. Business ethics spans from the

application of moral values and principles, the reasoning process involved in

making moral decisions, and the decisions and behaviors that result from the

process.

In agreement with this, the moral code by which business is conducted

is shaped by values and ethics, and as to internal business practices, they

refer to the expectations among employees. Many organizations have similar

areas of focus when it comes to the behavior of everyone from top-level

executives to employees who work as customers. Because no company can

control every employee's actions, they set expectations and develop

disciplinary procedures. Some examples include honesty, accountability,

respect, caring, and dependability. An organization's values and ethics should

be defined in its bylaws, mission statement, vision statement, and policies.

These practices apply to both manager and coworker interactions, where

coworkers frequently form friendships but can also develop negative feelings

about others on the job (Leonard, 2019).

With this, the accounting and financial reporting standards, particularly

that of Turkey, which is in full compliance with the International Financial

Reporting Standards, highlight the role played by professional judgment in

 42

designing accounting policies. On top of recording and reporting, accountants

are expected to use their professional judgment in a way that is in conformity

with the principles of neutrality and honesty of financial reporting standards.

The preceding suggests that these professionals should have not only

professional knowledge, skill, and experience but also such ethical qualities

as fairness, honesty, and neutrality, and probably the most effective way of

equipping accountants with these moral values is incorporating ethics during

the process of education (Çalıyurt, 2019). As such, moral values are essential

not only in establishing rapport but also in being a competent employee (i.e.,

professional accountant).

Research Literature

The study aims to determine the employer’s feedback on the job

performance of BS Accountancy graduates of Batangas State University from

academic year 2018-2022. Some studies conducted were found to have a

significant relation to this study with respect to the variables and respondents

used.

The study by Dimatatac & Dimayacyac (2018) examined the

employers’ feedback on the job performance of BS Psychology graduates AY

2011-2016. The researchers used a quantitative approach, and the analytical

tool used is a percentage, weighted mean, independent t-test, and ANOVA.

They used a purposive sampling technique, the sample being the 70

employers of the graduates of BS Psychology. The researchers used self-

 43

constructed questionnaires as a data gathering instrument to determine the

employers’ feedback, specifically their productivity, skills, communication,

knowledge, and relationship and adaptability at the workplace. The results

revealed that the majority of the graduates employed are female. Most were in

the age bracket of 21-25 years and working for 1-2 years already.

Furthermore, the study revealed no significant difference in the employer’s

feedback regarding skills, communication, and knowledge when the

graduates’ profiles were grouped. On the other hand, there was a significant

difference in the employers’ feedback on productivity when graduates’

profiles were grouped based on age. There was also a significant difference

in relationship and adaptability at the workplace when grouped based on the

area of assignment.

Rufino (2016) discusses Tarlac State University BS Accountancy students'

core competencies for accountants and its contribution to accounting education,

which is based on the Commission on Higher Education Memorandum Order

(CMO) 3 s. 2007. The study's respondents are only those who graduated from

the BS Accountancy program in 2014-2015 and were permitted to complete the

survey questionnaire. The descriptive research method was used in this study,

and data were gathered through survey questionnaires. This was developed

based on the Core Competency Framework for Entry into the Philippine

Accounting Profession and CMO No. 3 of 2007. According to the study's findings,

the students were moderately competent in general, organizational, and business

knowledge. Among them are learning and understanding various business

 44

cultures, macro-environmental, economic, and industry challenges, as well as

different business processes' structures, functions, and practices. When it comes

to decision modeling on identifying business problems and evaluating potential

solutions and alternatives using data, knowledge, and insight, students were

described as nearly competent or having average knowledge, all of which work in

tandem with their knowledge and understanding of different measurement

approaches and techniques used in measuring business and industry issues

affecting the business process, functions, and outcomes.

Valera (2018) conducted a study that focused on identifying new

Accountancy graduates' competencies, the industries' requirements, and the gap

between said graduates' competencies and industry requirements. The study's

findings disclosed that the competencies required by industries include entry-

level technical knowledge in the different areas of accounting, meaning

graduates must have basic knowledge in general accounting, cost and

management accounting, taxation, audit, and accounting information systems.

Moreover, the industries, the study's respondents, expect new accounting

graduates to have excellent analytical, interpersonal, and communication skills.

Also, they expect recent graduates to demonstrate a high degree of personal and

professional attitudes such as humility, obedience, willingness to learn,

punctuality, integrity, independence, and confidentiality. Accordingly, suggestions

proposed by Rivera to the schools and/or universities offering Accountancy

programs include revisiting the contents of their program curriculum and policies

and integrating into their courses syllabi classroom methodologies that will
 45

enhance analytical, communication, and leadership skills. Aside from this,

introducing English bridging courses to ensure that said graduates get the right

communication skills, encouraging student activities for a confidence booster and

interpersonal skills, and conducting workshops and training that focus on values

formation and leadership were also recommended.

The study of Mehrotra and Elias (2017) attempts to investigate how well

business graduates of a private university in the kingdom of Bahrain are

prepared by measuring employers' satisfaction levels towards recruiting business

graduates of the Royal University for Women. This study includes 40

organizations from the public and private sectors that hired RUW business

graduates. The data for the study will be collected using a structured

questionnaire. Using a Likert scale, respondents are asked to rate the graduates

based on their importance and satisfaction with RUW graduates. The data were

analyzed using the Statistical Package for Social Sciences (SPSS). Cronbach

alpha coefficients were calculated to assess the scale's reliability. The study's

data was analyzed using mean scores and standard deviations. The findings

revealed that employers are pleased with the education graduates receive and

intend to hire more graduates. Furthermore, negotiation skills, as well as

analytical and critical thinking skills, were rated highly in terms of satisfaction.

The findings helped identify gaps in the quality of skills among business

graduates and the requirements of employers.

Accounting education at the university level in developing SEE countries

has often been criticized for the inability to produce essential skills for graduates
 46

necessary for a career in professional accountancy in the 21st century. In a study

that surveyed third-year and fourth-year students from the Accounting and

Auditing Department of universities in Macedonia and employers from

professional accounting and auditing firms for their perceived importance of

generic and technical skills for a triumphant entrance to the profession, the

perceived effectiveness of the university accounting education in developing

essential skills at an appropriate level was investigated. The results indicated

agreement between the two respondent groups regarding the greater importance

of generic skills, where students gave more weight to personal skills of time

management, good presentation, and characteristics of self-confidence,

motivation, and self-promotion. Employers valued oral communication,

knowledge of foreign languages, ethical attitude and credibility, and commitment

to lifelong learning. The employers and students agreed that the education

process and program need improvements to allow for better technical and

generic skills development among successful graduates (Atanasovski, Trpeska,

& Lazarevska, 2019).

The leadership style of the latter often influences the evaluation and

assessment of employees given by employers. In the pursuit of answering the

question as to whether or not men and women lead the same way, Radu,

Deaconu, and Frăsineanu (2017) focused their study on the ways gender

differences can positively influence organizational performance. They have

concluded that such differences exist; however, it is not conclusive that men's

leadership skills are more powerful and meaningful than women's or vice versa.
 47

According to them, women and men have split the 12 styles relatively equally.

The achievement style of leading, which increases the leadership potential

through a feeling of direction and the capability to establish and attain realistic

objectives, better planning, more respect, and self-accomplishment, is slightly

more often attributable to men. Likewise, although women generally seemed to

work more to obtain the benefits of a self-actualizing style—the style that shows

the highest level of personal development and typically manifests through

excellent self-acceptance and acceptance of others—the study's findings found

that this style is more attributed to men. Moreover, women scored better than

men for the humanistic-encouraging type, which refers to a positive

unconditioned acceptance of others, but in another way. The same is true for

women concerning the affiliative, approval, conventional, dependent, and

avoidance leadership styles. However, the study's findings also revealed that

men scored higher than women for perfectionistic, competitive, power, and

oppositional leadership styles.

It has been investigated whether work engagement will differ based on

marital status, job experience, and whether or not flexible workers have children

in the post-COVID-19 era. The analysis results show a difference in absorption

from the sub-dimensions of work engagement depending on whether or not

employees are married. In this context, it is recognized that marital status among

flexible workers following the pandemic is a significant factor in work absorption.

As a result, managers should consider marital status essential when attempting

to increase employee work engagement. It can be argued that married people

 48

are more focused on their work because their job experience rises in proportion

to the possibility of being older than singles and because they stay at their place

of employment for an extended period (Çemberci, Civelek, Ertemel, & Cömert,

2022).

Kim and Kang (2017) studied how older workers are more engaged at

work than younger workers. It explains how individuals gain more resources as

they age, including the ability to regulate emotion and maintain a career identity,

by drawing on socioemotional selectivity theory and continuity theory from a

lifespan perspective. The respondents in the study are 613 workers in the United

States. Statistics show that the level of engagement increases with age, contrary

to popular belief that older workers are less engaged at work. The research

indicates that well-regulated emotion and a solid commitment to a career mediate

the positive relationship between age and work engagement. Furthermore,

results showed that older workers are more engaged at work because they have

more resources to manage the demands they are facing at the workplace. It was

also found that controlling the effects of gender, education, income, physical

health, and perceived career stage with age had a significant positive relationship

with emotional regulation and career identity, both of which contributed to and

resulted in an increase in resources in the later years of life or career. These

findings help to understand how an aging workforce engages in the workplace.

According to a study by Zenger and Folkman (2015), age diversity in the

workplace impacts job performance. The researchers gathered 360-degree

feedback (from superiors, peers, and direct reports) on 456 managers aged 30 to
 49

45 and 4,344 managers aged 45 and older. It showed that younger managers

ranked higher on all 49 leadership behaviors, indicating that younger leaders are

significantly more effective than their older counterparts. Furthermore, younger

employers outperformed older employers in motivating employees to high levels

of effort and production, embracing change, demonstrating excellent marketing

skills, and is committed to continual improvement and laser-focused on results.

Consequently, younger employers are adept at setting goals. As a result, the

strengths and abilities of this younger group are highly beneficial to a company,

opening up a significant opportunity for increased productivity.

The study of Atif and Zubairi (2018) about the impact of civil status on job

satisfaction shows significance. The researchers gathered a sample of 300

bankers with ages ranging from 25-55, consisting of 204 males and 96 females,

given that the entire piece of bankers was drawn from both Islamic and

conventional banks, Pakistan's traditional banking sector. The results displayed

that married and unmarried employees differ in terms of job satisfaction. Married

employees are more satisfied because getting married makes a person feel more

settled and content. After marriage, the burden of responsibilities grows. As a

result, the job's importance and value should also increase to meet these

responsibilities.

The study by Balistoy et al. (2015) highlights the employers' feedback on

the job performance of BS Customs Administration graduates of Batangas State

University from 2005-2013. The study employed a descriptive method with the

questionnaire and survey interview as the main tools in gathering data and using
 50

percentage, weighted mean, independent t-test, and one-way analysis of

variance as statistical tools to interpret the given data. The study respondents are

the industry's supervisor, manager, or team leader. The findings confirm that

graduates are agreed in being productive within their respective chosen fields.

Respondents, as their employers, agreed that graduates showed an effort to

accomplish their work, have the essential abilities in their area, and are aware of

their role/task perception within the organization. Furthermore, the results

showed no significant difference in the respondent assessment regarding efforts,

abilities, role/task perception, and their profile, such as age, civil status, and

length of service.

Synthesis

Rufino (2016) studied BS Accountancy students’ core competencies for

accountants and their contribution to accounting education based on the

Commission on Higher Education Memorandum Order (CMO) No. 03, s. 2007.

The study revealed that the students were moderately competent in general,

organizational, and business knowledge whereas Mehrotra and Elias’ study

supports that the graduates perform highly satisfactory negotiation skills, as well

as analytical and critical thinking skills was supported by Mehrotra and Elias

(2017). Further, the survey by Balistoy et al. (2015) highlights that employers’

feedback proved that graduates showed an effort to accomplish their work, have

the abilities that are essential in their field, and are aware of their role/task

perception within the organization. However, there was no significant difference

in the respondent assessment regarding efforts, abilities, role/task perception,

 51

and their profile, such as age, civil status, and length of service. In the same

study conducted by Dimatatac & Dimayacyac (2018), when the profiles of the

graduates are combined, the results show that there is no appreciable difference

in the employer’s comments about abilities, communication, and knowledge. On

the other hand, when graduate profiles are categorized based on age, there is a

noticeable variation in the employers’ comments on productivity. When people

were classified according to their areas of assignment, there were also

noticeable differences in their relationships and adaptability at work.

Meanwhile, civil status on job satisfaction shows that there is a significant

difference according to the study conducted by Atif and Zubairi (2018), in which

employees have a higher job satisfaction when married because they are more

settled and contented, In the same context, there is a difference in absorption

from the sub-dimensions of work engagement depending on whether or not

employees are married as studied by Cemberci, Civelek, Ertemel, and Comert

(2022). On the other hand, Zenger and Folkman (2018) targeted the impact of

age diversity on the job performance of the employees at the workplace which

younger
found outmanagers are significantly
that opposed more
by the findings effective
of the study ofthan
Kimolder
and managers. This
Kang (2017) is
that

older workers are more engaged than younger workers because they have more

resources to manage demands they are facing at work. In terms of gender,

Radu, Deaconu, and Frăsineanu’s study (2017) concluded that gender

differences can positively affect organizational performance wherein women and

men have split the 12 leadership styles quite equally.

 52

Regarding the standard that the employers considered in assessing the

graduates, Valera’s (2018) study disclosed that the competencies required basic

knowledge in general accounting, cost and management accounting, taxation,

audit, and accounting information systems and excellent analytical, interpersonal,

communication skills, high degree of personal and professional attitudes

(humility, obedience, willingness to learn, punctuality, integrity, independence,

and a sense of confidentiality). Similarly, Atanasovski, Trpeska, & Lazarevska’s

(2019) finding reveals that employers valued more oral communication,

knowledge of foreign languages, ethical attitude and credibility, and commitment

to lifelong learning.

Based on the studies mentioned above, employers provided various

inputs regarding graduates' employment performance. It is evident that the cited

studies have a connection to and confer support and credibility to the present

study.

Chapter III
RESEARCH METHODOLOGY

This chapter discusses the methods and procedures of research employed

in the study, the respondents, the instrument used, and the data-gathering

procedures.
 53

Research Design

The study's primary purpose was to determine the employer's feedback on

the job performance among graduates of BS Accountancy at Batangas State

University from A.Y. 2018-2022. In addition, this study will assess on how the BS

Accountancy graduates execute their job based on the core competencies

specifically in the field of accountancy. Moreover, it will examine the difference of

the respondents' assessment on the job performance of graduates when grouped

according to their profile variables.

This study utilized the descriptive method of research. As stated by

Suresh (2018), descriptive research designs seek to observe, describe, and

document a phenomenon occurring in its natural setting without any manipulation

or control. Thus, it is designed to gain more information about characteristics

within a particular field of inquiry. Moreover, a descriptive survey study describes

a research approach concerned with current phenomena in terms of conditions,

behaviors, beliefs, processes, relationships, or trends. According to Jongbo

(2014), the types of analysis that need to be performed in order to obtain the

desired results are determined by the survey research designs. In it, it is

explained what information is needed, how it will be gathered, processed, and

used to address the research questions.

For these reasons, this method was found appropriate in this study since it

sought to evaluate the assessment of employers of BS Accountancy graduates

 54

of Batangas State University through their job performance utilizing competency

standards.

Respondents of the Study

The researchers selected the current employers of graduates of BS

Accountancy from the academic year 2018-2022 as the study's respondents for a

more appropriate and objective assessment. The respondents were asked to

complete the researchers-made questionnaire in the form of Google Forms,

given to them by the graduates.

Out of the four-hundred sixteen (416) total graduates of BS Accountancy

students of Batangas State University from academic years 2018-2022, only

three-hundred six (306) have been contacted. Two hundred ninety-three (293)

graduates responded that they were employed while thirteen (13) graduates

responded that they were unemployed.

The researchers conducted a pre-survey on the BSA graduates to identify

who are employed and unemployed. After consolidating and classifying the pre-

survey results, the researchers made a list of employed BSA graduates. A

sample size of one-hundred sixty-seven (167) was computed using a sample

size calculator from the population of employed graduates. With the list as

reference, the number of graduates corresponding to the sample size were

chosen randomly, pursuant to the use of simple random sampling technique.

Each person in the population has an equal chance of being selected for the

sample. The researchers were individually assigned to and delegated with the
 55

task of contacting the randomly picked employed graduates to ask the same to

disseminate the questionnaire to their employers.

Data Gathering Instrument

The data gathering instrument used in this study is a questionnaire

adopted from the competency standards laid out in the CMO No. 03 series of

2007, which aimed to ascertain the employer's feedback on the job performance

of BS Accountancy graduates of Batangas State University from the academic

year 2018–2022. The questionnaire consisted of two (2) parts, with forty-five (45)

questions. Part one (1) contains the profile of the respondents, specifically their

name, age, email address, sex, civil status, and position in the company. Part

two (2) contains statements that will identify the employer's assessment on the

job performance of BS Accountancy graduates in terms of knowledge, intellectual

skills, interpersonal skills, communication skills, professional ethics, and moral

values.

After the survey questionnaire was made, it was sent to the research

panel, expert, and statistician for validation. Upon approval, the researchers

conducted a dry-run survey on the employers of BS Management Accounting

graduates of Batangas State University to know if the questionnaire was reliable.

With the help of acquaintances from BSMA graduates, the researchers were able

to distribute the survey questionnaire to thirty (30) respondents. The pre-survey

was conducted outside the university since the study's respondents were

employers of BSMA graduates. Then, the responses were tabulated, and gave
 56

the gathered data to the statistician for reliability testing. The results of the dry

run were examined by the statistician and determined that the instrument the

Cronbach’s alpha is .903 which indicates that the instrument’s reliability is

excellent. After a few days, the researchers received an email from the

statistician indicating that the survey questionnaire was reliable and ready for the

actual survey.

The responses of the respondents regarding their feedback on the job

performance of BS Accountancy graduates were described using the Likert Scale

Table 1
Scoring and Interpretation

Response Mean Score Verbal Categorical

Scale Interpretation Response
4 3.50 - 4.00 Excellent Strongly Agree
3 2.50 - 3.49 Satisfactory Agree
2 1.50 - 2.49 Fair Disagree
1 1.00 - 1.49 Needs Improvement Strongly Disagree

Excellent. Graduates were evaluated as excellent if they did their tasks

correctly and professionally, followed the company’s procedure, rules, and

policies, and, most importantly, with quality. They exerted much effort to ensure

they could finish work before or on the target.

Satisfactory. Graduates were evaluated as satisfactory if they exerted

enough effort to accomplish tasks, satisfying their superiors and/or company

clients and customers.

 57

Fair. Graduates were evaluated as fair if they performed less than what

was expected from them.

Needs Improvement. Graduates whose job performance was evaluated

as needing improvement are suggested to attend training and seminars to

improve their performance in the company.

Data Gathering Procedure

The researchers want to determine the job performance of BS

Accountancy graduates from the academic year 2018-2022 in terms of the

competency standards laid out in the CMO 03 series of 2007 by getting the

feedback of their employers. This was accomplished by disseminating

researcher-made survey questionnaires that served as the study's data collection

tool.

Owing to data privacy concerns, the researchers were not granted access

to the list of graduates for the aforesaid academic years. This notwithstanding,

the researchers sought the assistance of some graduates to provide the former

with the list needed. The list, which was obtained from the yearbook of each

batch, served as the basis of the researchers in searching for the social media

accounts of the graduates. After conducting a preliminary survey for two (2)

weeks, in which the majority of the entire population of graduates responded, the

researchers were able to determine the number of graduates who were

employed and who were not. The actual survey questionnaires were then

administered to the employed graduates for the same to send to their respective

employers. The researchers obtained the responses from the respondents after
 58

one to two (1-2) weeks in consideration of the latter's busy schedule. Fortunately,

all of the surveyed employed graduates responded to the survey questionnaires

that were disseminated making the retrieval rate of the data collection process

100 percent.

Statistical Treatment of Data

The Statistical Package for Social Sciences (SPSS) was employed in the

statistical analysis of data.

The following statistical tools were used in the study:

Frequency and Percentage. These were used to determine the profile of

the employers in terms of their age, sex, civil status, and position in the company

and to identify the distribution of the respondents for each of the profile variables

mentioned.

Mean. This was used to determine the average of the responses from the

feedback of the employers, the respondents of this study. It was also used to

assess the job performance of graduates with regard to knowledge, intellectual

skills, interpersonal skills, communication skills, professional ethics, and moral

values.

Independent Samples T-Test. This was used to determine if there is a

significant difference in the respondents’ assessment on the job performance of

graduates when grouped according to their sex and civil status.

One-way ANOVA. This was used to determine if there is a significant

difference in the respondents’ assessment on the job performance of graduates

when grouped according to their age and position in the company.

 59

Chapter IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

In this chapter, the results of the study are presented and discussed with

reference to the aim of the study which was to determine the employer’s

feedback on the job performance of BS Accountancy graduates of Batangas

State University from the academic years 2018-2022.

1. Profile of the Employers of the Graduates

Working for a company teaches everyone how to work in the corporate

world and the processes that accompany it. Before joining an organization, an

individual will go through processes such as interviews before being hired.

Employees' knowledge and skills need to be suited to the needs of the job.

Furthermore, each employee must meet the employer's expectations while

contributing to the company's overall success. Employees are assessed or

evaluated to ensure that the company's or employees' performance standards

are met. The study gathered information about the employers' age, gender,

civil status, and position within the company.

1.1 Age

A person’s age describes how old a person is at a particular point in

time. It is measured by calculating the time elapsed between the date of birth
 60

and a specific point in time, usually the data collection date. Because of this,

age has been used as a common predictor that anticipates a person’s gained

knowledge, experiences, behaviors, and even attitude. Most commonly, a

person’s age is associated with a person’s level of knowledge and experience.

Table 2 presents the distribution of employers of the graduates in terms of

their age.

Table 2
Distribution of Employers of the Graduates in terms of Age

Age Frequency Percent

21 - 30 36 21.6
31 - 40 58 34.7
41 - 50 61 36.5
51 - 60 12 7.2
Total 167 100.0

The table showed that out of one hundred sixty-seven (167) respondents,

the highest frequency of sixty-one (61) respondents belonged to the age bracket

of 41–50, which is equivalent to 36.5 percent of the whole population, whereas

34.7 percent or fifty-eight (58) respondents were aged 31–40. Thirty-six (36)

employers, or 21.6 percent, were in the age group of 21–30 years old.

Meanwhile, the remaining twelve (12) respondents were aged 51–60,

corresponding to 7.2 percent of the total respondents.

According to the results, the highest frequency of respondents was

between the age bracket 41-50. These professionals are at an age when they

have higher work engagement than younger employers and more work

experience, giving them more resources to manage work demands. Because of

their expertise, professionalism, work ethics, lower turnover, and knowledge at

 61

work, older employers benefited their companies. Organizations will gain a

significant advantage in improving organizational performance and effectiveness

as a result of this. In congruence, the study conducted by Kim and Kang (2017)

revealed that older workers are more engaged at work because they have more

resources to manage the demands they are facing at the workplace. It was also

found that controlling the effects of gender, education, income, physical health,

and perceived career stage with age had a significant positive relationship with

emotional regulation and career identity. Both contributed to and resulted in an

increase in resources in the later years of life or career. Such abundant

resources, in turn, increase the level of work engagement of older individuals,

acting as a moderator in the positive relationship between age and work

engagement.

1.2 Sex

Sex pertains to a biological attribute of an individual, such as boy or girl. In

business, it can be considered one of the common indicators of people’s

differences. These differences include, but are not limited to, perceptions,

emotional tolerance, and sometimes even physical strength. Determining the sex

of the employers will give the researchers information about the representation of

men and women in the accounting industry.

Table 3 represents the distribution of employers of the graduates in terms

of sex.

Table 3
Distribution of Employers of the Graduates in terms of Sex

Sex Frequency Percent

 62

Male 56 33.5
Female 111 66.5
Total 167 100.0

With the sample size of one-hundred sixty-seven (167), 66.5 percent or

one-hundred eleven (111), the majority of the respondents were female. In

contrast, the remaining 33.5 percent of employers who answered the survey

questionnaire were male, as evidenced in the table above having fifty-six (56) of

the total sample size.

The results showed that the majority of the respondents were female.

The existence of a gap in terms of male and female employment has been a

subsisting point of discourse for quite a long time, with the former forming part

of the majority of work roles. Throughout the years, however, this issue has

progressed toward parity for most of the professions in the Philippines. With

reference to the results tabulated above, women appear to be well-

represented in the accounting profession as opposed to the traditional notion

of the same being a male-dominated field. This was supported by a number of

sources including the increase from 48 percent to 49 percent in the overall

percentage of women studying accounting worldwide which translates to

women being hired in the accounting profession. Moreover, as of 2016, 50.3

percent of all auditors, accountants, and investment professionals in Canada

are women while, in Europe, women’s employment in legal and accounting

activities in 2019 was approximated to be 62.5 percent. In the local setting, on

the other hand, the 2018 CPA Tracker Survey of the Board of Accountancy

disclosed that more than 64 percent of the new CPA exam passers are
 63

female. Additionally, three (3) of the seven (7) members of the Board are

women, two (2) of the Big 6 accounting firms were headed by lady CPAs, and

the second-highest position in the UN, the under-secretary-general for Internal

Oversight Services of the United Nations, was held by a Filipina CPA as well

(Tan-Torres, 2018; Jamero, 2021).

1.3 Civil Status

Civil status identifies whether a person is single, married, legally

separated, or widowed. This shows the classification of the graduates' employers

and the status of their civil relationships.

Table 4 presents the distribution of employers of the graduates in terms of

civil status.

Table 4
Distribution of Employers of the Graduates in terms of Civil Status

Civil Status Frequency Percent

Single 74 44.3
Married 93 55.7
Total 167 100.0

Tabulated in table 4 is the distribution of the respondents in terms of their

civil status. Moreover, it presents the frequency and percentage of the civil status

of the employers who evaluated the job performance of BS Accountancy

graduates of Batangas State University. In relation to this, more than half of the

respondents were married, that is, ninety-three (93) employers, comprising 55.7

percent of the total consolidated responses. Seventy-four (74) respondents,

which is equivalent to 44.3 percent, on the other hand, were single. There had

been no responses for legally separated or widowed employers.

 64

This suggests that the majority of the employers of BSA graduates are

married. This can be associated with the fact that married people are able to

handle work and personal life. They have the ability to perform their duties and

responsibilities both at work and as a partner. In addition, they have gained

learnings from experiences from both aspects that could be applied in their

workplace.

Based on the results of the study of Çemberci, Civelek, Ertemel, and

Cömert (2022) which supports the above discussion, it can be argued that

married people are more focused on their work because their job experience

grows in direct proportion to the possibility of being older than singles and

because they stay at their place of employment for an extended period of time. It

is for this reason that managers should consider marital status as an important

factor when attempting to increase employee work engagement.

1.4 Position in the Company

Position denotes an employee's role or level in an organization, which

includes the employee's daily tasks and projects that help the company achieve

its goals. To fill in a position means performing all the tasks the employer

delegated as per the job description. Within any business organization, there is

also a job title hierarchy where higher-level positions manage entire teams of

people.

Table 5 reveals the distribution of employers of the graduates in terms of

position in the company.

Table 5
 65

Distribution of Employers of the Graduates in terms of Position in the

Company

Position Frequency Percentage (%)

Senior Accountant 20 12.0
Chief Auditor 23 13.8
Assurance Senior 4 2.4
Manager 22 13.2
Others 98 58.7
TOTAL 167 100

The distribution of the 167 respondents in terms of their position in the

company is shown in Table 5. According to the data, ninety-eight (98)

respondents, equivalent to 58.7 percent, hold positions other than Senior

Accountant, Chief Auditor, Assurance Senior, and Manager. Meanwhile, twenty-

three (23) of the respondents are Chief Auditors, twenty-two (22) of them are

Managers, and twenty (20) are Senior Accountants, with equivalent percentages

of 13.8 percent, 13.2 percent, and 12 percent, respectively. The remaining four

(4) respondents hold the position of Assurance Senior with a 2.4 percent

equivalent percentage.

This implies that accounting professionals are employed for positions not

limited to Senior Accountant, Chief Auditor, Assurance Senior, and Manager.

This means accountants can explore career opportunities in accountancy and

related professions. Specific career opportunities include entry-level jobs, which

can be in public practice (e.g., Audit Staff, Management Services/Consulting

Staff), commerce and industry (e.g., Financial Analyst, Cost Accountant),

government (e.g., State Accounting Examiner, LGU Accountant), and education

(e.g., Junior Accounting Instructor). They can also aspire for middle-level

positions such as Audit Manager and Tax Manager for the public practice field;
 66

Comptroller, Senior Forensic Auditor, and Senior Fraud Examiner for commerce

and industry; State Accountant V and Director III and IV for government; and

Accounting Department Chair for education. Advanced positions among the four

major fields include Partner, Financial Advisor, Chief Financial Officer, National

Treasurer, and Dean, respectively. A study by Atanasovski, Trpeska, and

Lazarevska (2019) supports this diverse and wide variety of career opportunities.

Their study employed accounting professionals in audit and accounting and tax

consulting firms, some of whom are internal auditors and top managers, while

some are from finance and human resource departments.

2. Assessment of the Respondents on the Job Performance of Bachelor of

Science in Accountancy Graduates of Batangas State University

Working as an employee in a company is difficult due to the variety of

tasks that must be completed. A considerable number of evaluations are carried

out in order to ensure the employee's competent performance. The assessment

of job performance refers to the evaluation of employees, in this case, the

graduates, by employers in various areas such as knowledge, intellectual skills,

interpersonal skills, communication skills, professional ethics, and moral values.

The assessment of these skills determines whether the BSA graduates are

competent or knowledgeable enough. The following tables present the

assessment of the respondents on the job performance of BSA graduates of

Batangas State University in terms of the knowledge, skills, and values

aforementioned.

2.1 Knowledge
 67

By conceptual definition, knowledge is knowledge and skills acquired

through experience or education. It emphasizes theory and the acquisition of

information and ideas and is founded upon the accumulation of the same

(Wilson, 2015).

As per CMO no. 3 series of 2007, knowledge consists of general

knowledge, organizational and business knowledge, information technology (IT)

knowledge, and accounting and finance knowledge. These pertain to the areas of

knowledge an accounting professional must have in order to perform sufficiently

since an accountant’s nature of work does not relate to a field so exclusive that it

would only require a certain area of satisfactory and competent level of

knowledge. Rather, it is a profession that can be viewed holistically as it employs

the application of principles and concepts in areas of knowledge more than one.

Table 6 reflects the overall assessment of the employers on the job

performance of graduates in terms of knowledge, particularly, general

knowledge, organizational and business knowledge, information technology

knowledge, and accounting and finance knowledge.

Table 6
Assessment on the Job Performance of Graduates in terms of Knowledge

Knowledge Mean Interpretation

1. He/she is competent in the English 3.47 Satisfactory
language (the lingua franca of business).
2. He/she is able to adapt the foreign 3.06 Satisfactory
business practices.
3. He/she manifests knowledge in the matter 3.19 Satisfactory
of economics.
4. He/she reveals knowledge regarding
quantitative methods and business 2.86 Satisfactory
statistics.
5. He/she has knowledge of organizational 3.43 Satisfactory
 68

behavior.
6. He/she is able to perform computer-based 3.18 Satisfactory
systems for internal control.
7. He/she has the ability to evaluate 2.96 Satisfactory
computer business systems.
8. He/she exhibits proficiency in international 3.02 Satisfactory
financial reporting and auditing standards
9. He/she cultivates cost management ideas
and has latest concepts in management 3.16 Satisfactory
accounting and related areas in private
and government settings.
10. He/she is knowledgeable of recent tax 3.02 Satisfactory
laws and business and commercial laws.
Composite Mean 3.14 Satisfactory

Table 6 presents the assessment of the employers on the job performance

of graduates in terms of knowledge with a calculated composite mean of 3.14

which is interpreted as satisfactory. Out of all the statements, the top three (3)

which had the highest weighted means are those related to English language

competency, organizational behavior knowledge, and knowledge in the matter of

economics. Each of these had a weighted mean of 3.47, 3.43, and 3.19, with a

verbal interpretation of satisfactory, respectively. On the other hand, the

proficiency in reporting and auditing standards, as well as the level of knowledge

about recent tax, business, and commercial laws of the graduates, with the same

weighted mean of 3.02, placed the third lowest among all the statements but are

still interpreted as satisfactory, nevertheless. Meanwhile, the graduates’ ability to

evaluate computer business systems and their knowledge regarding quantitative

methods and business statistics are assessed by their employers as satisfactory

after accumulating weighted means of 2.96 and 2.86, respectively.

The above results suggest that BS Accountancy graduates of Batangas

State University possess satisfactory levels of job performance so long as their

 69

general, organizational and business, information technology, and accounting

and finance knowledge are concerned. The satisfactory level of English language

competency, having the highest weighted mean, indicates that graduates have

higher chances of becoming prominent in the global marketplace since they

exhibit proficiency in the lingua franca of business. Although knowledge

pertaining to quantitative methods and business statistics obtained the lowest

mean, it was still verbally interpreted as satisfactory which means graduates’ job

performance in this

aspect still satisfies the expectations of their employers.

The study of Rufino (2016) provides support to this by discussing Tarlac

State University BS Accountancy graduates’ core competencies which are based

on CMO 3 s. 2007 as well. In his study, the graduates are found to be moderately

competent in general knowledge, organizational knowledge, and business

knowledge, which encompass being knowledgeable about and able to

understand various business cultures, macro-environmental, economic, and

industry challenges. Moreover, since it was disclosed in the study of Valera

(2018) that an entry-level technical knowledge in different areas of accounting is

one of the industry requirements for new graduates, employees in institutions

must be sincere in their knowledge creation and sharing to be more effective at

work. Being regarded as a repository of intelligence for organizational

development in organizations, the acquisition of new knowledge is one of the

most difficult challenges in developing intelligent systems in any organization.

Thus, possessing a satisfactory level of knowledge will be significantly beneficial

 70

to graduates as it will assist an organization in understanding how staff turnover

affects intellectual capital (Mohajan, 2016).

2.2 Intellectual Skills

Intellectual skills are skills that enable people to deal with and process

qualitative and quantitative information. Specifically, these are defined as the

basic abilities of active learning, information comprehension, verbal expression,

critical judgment, information organization, mathematical reasoning, and

problem-solving (What is Intellectual Skills, 2021).

Table 7 shows the respondents' assessment on the job performance of

graduates in terms of intellectual skills.

Table 7
Assessment on the Job Performance of Graduates in terms
of Intellectual Skills

Intellectual Skills Mean Interpretation

1. He/she is able to review and interpret 3.17 Satisfactory
financial data and systems.
2. He/she is able to form conclusions and
recommendations from financial data on
validity, usefulness, and correctness 2.92 Satisfactory
that complies with established policies
and guidelines.
3. He/she discerns true nature of a
situation and evaluation of applicable 3.04 Satisfactory
principles and techniques.
4. He/she has a reliable evaluation of 3.33 Satisfactory
information.
5. He/she considers future contingencies 2.96 Satisfactory
and developments.
6. He/she is an innovative thinker. 3.10 Satisfactory
7. He/she is able to link different kinds of 2.90 Satisfactory
financial data.
8. He/she has knowledge and insights 3.01 Satisfactory
from different sources.
9. He/she is disciplined and considers the 3.24 Satisfactory
"big picture" in making informed
 71

decisions.
10. He/she sees potential threats to the
vision, strategy, objectives, and culture 3.05 Satisfactory
of the organization.
Composite Mean 3.07 Satisfactory

Table 7 exhibits a 3.07 composite mean that is equivalent to the

satisfactory job performance of graduates in terms of their intellectual skills. It

also reveals the weighted means with corresponding verbal interpretations as an

assessment of the graduates. For a comprehensive understanding of the table,

the employed graduates received satisfactory feedback in terms of their reliable

evaluation of information with a weighted mean of 3.33, the highest mean among

all the intellectual skills provided in the questionnaire. Next to this is a 3.24

weighted mean conveying that the graduates are disciplined and they consider

the big picture in making informed decisions, the verbal interpretation for which is

satisfactory. In reviewing and interpreting financial data and systems, having a

3.17 weighted mean expresses that graduates possess these particular

intellectual skills which are verbally interpreted as satisfactory. On the other

hand, one of the lowest skills that the graduates possess is their consideration of

future contingencies and developments with a mean of 2.96. Moreover, the

graduates' ability to form conclusions and recommendations from financial data

on validity, usefulness, and correctness that comply with established policies and

guidelines, having a weighted mean of 2.92, shows the second to the lowest

skills that they possess. Lastly, the lowest mean of 2.90 is the ability of the

graduates to link different kinds of financial data. However, despite being the
 72

three (3) lowest means, they are all interpreted as satisfactory which implies that

the graduates possess such skills and perform well.

From the results laid out, it can be inferred that the graduates perform

satisfactorily in terms of their intellectual skills, particularly, analysis, problem-

solving, and strategic/critical skills. Reliable evaluation of information obtained

the highest mean meaning graduates are able to provide accurate and complete

information and deal with difficulties relating to the assessment of the information

at hand. The lowest mean, although rated as satisfactory, belongs to the ability of

the graduates to link different kinds of financial data implying that graduates

satisfy their employers in terms of their critical thinking, more specifically their

ability to closely interlink financial data with one another in a coherent, thorough,

and credible manner.

The above discussion was supported by Cunningham, Acosta, and Muller

(2016), wherein it was stated that employers place a high value on not only basic

academic knowledge and technical skills but also advanced intellectual skills. In

addition, Teaching and Learning in Higher Education - Type of Learning (2020)

defines intellectual skills as how professionals think and solve problems,

emphasizing that critical thinking is a general intellectual skill needed in all fields

of study. Critical evaluating facts and ideas; distinguishing between an opinion

and an argument; critically evaluating sources; generating hypotheses; designing

experiments; constructing an argument; and drawing conclusions based on

evidence are examples of discipline-specific intellectual skills. Moreover, as

reviewed by Runyon (2020), Samantha Manfield’s key points for the critical skills
 73

needed by CPAs, particularly being able to think critically or strategically, is of

gaining significance to the accounting profession. Critical thinking is one of the

most sought-after skills in new hires because it indicates that the individual can

ask the right questions and exercise caution in any situation. This can be

because critical/strategic thinking is viewed as one of the assets in every industry

(Higher Education Marketing, 2021). In some cases, accounting professionals

may need to implement essential thinking strategies to analyze information,

determine problems or areas of improvement, and develop logical solutions. It

aids accounting professionals, enabling them to arrive at equally effective

solutions to fast-paced problems that come face-to-face with every business,

helping them keep up with the competition and increasing the chances of higher

profitability. Organizations value employees who can apply creative thinking skills

even when under tremendous pressure and time constraints.

2.3 Interpersonal Skills

Interpersonal skills are a set of characteristics that a person possesses to

effectively socialize, communicate, and engage with others. It is one of the top

criteria employers use in hiring candidates because many careers necessitate

consistent, if not constant, human interaction. Employees who possess

interpersonal skills are better equipped to communicate with one another and

with other stakeholders.

Table 8 presents the assessment of the employers on the job performance

of graduates in terms of interpersonal skills.

Table 8
Assessment on the Job Performance of Graduates in terms
 74

of Interpersonal Skills

Interpersonal Skills Mean Interpretation

1. He/she works in groups and is a 3.43 Satisfactory
team player.
2. He/she participates as a member
of a team and contributes to a 3.37 Satisfactory
group effort.
3. He/she teaches other colleagues 2.98 Satisfactory
new skills.
4. He/she satisfies client's 3.14 Satisfactory
expectations of work.
5. He/she is persuasive, confident, 3.38 Satisfactory
and professional.
Composite Mean 3.26 Satisfactory

Table 8 shows how employers rated the job performance of BS

Accountancy graduates in terms of interpersonal skills. This shows the composite

mean of 3.26, which is verbally interpreted as satisfactory. The table discloses

that the graduates who work in groups and are team players gained a weighted

mean of 3.43, which is interpreted as satisfactory. This is followed by the

satisfactory level of graduates being persuasive, confident, and professional at

work with a weighted mean of 3.38. Next, the graduates who participate as

members of a team and contribute to a group effort have a weighted mean of

3.37, which is interpreted as satisfactory. After that, BS Accountancy graduates

who satisfy clients' expectations at work garnered a weighted mean of 3.14,

which is interpreted as satisfactory. Lastly, the graduates who teach other

colleagues new skills show a weighted mean of 2.98, which is also verbally

interpreted as satisfactory.
 75

To further illustrate the table, the total composite mean revealed 3.26 and

was interpreted as satisfactory. It is composed of the highest mean of 3.38,

which pertains to the BS Accountancy graduates who work in groups and are

team players. On the other hand, for the lowest weighted mean, the graduates

that teach other colleagues new skills have a weighted mean of 2.98, among

others. It can be noted from the table that the composite mean is verbally

interpreted as satisfactory, meaning the graduates have satisfactory

interpersonal skills. This could be because employees are exposed to various

activities that improve their interpersonal skills and are trained to be a good team

and group members. A variety of factors, including their undergraduate

experience and the company environment, may contribute to the development of

this skill.

The importance of interpersonal skills was shown in the study of Pulsifer

(2017). Possessing good interpersonal skills enables a person to interact

positively, ability to communicate, and work effectively well with others. As a

result, people with strong interpersonal skills are more likely to work well with

others, both formally and informally, in teams or groups. In the like manner,

Janeau (2022) reveals that employees who possess interpersonal skills are

better equipped to communicate with one another and with other stakeholders

given the nature of work by accountants, possessing interpersonal skills such as

commercial awareness, stakeholder management, honesty, organization, and

being a good communicator will be advantageous, especially for the role of

 76

understanding what clients are looking for since this extends beyond a list of

bullet points of day-to-day tasks.

2.4 Communication Skills

Communication skills is the tool to have an effective exchange of

messages and information to a successful workplace (MTD Training, 2012).

Moreover, it requires practice to master this kind of skills in order to excellently

communicate within employees, employers, clients, suppliers, and customer.

Also, a person can successfully convey their thoughts in an accurate manner in

an organization to their superior through possessing a good communication

skills.

Communication skills are defined as the abilities a person uses when

giving and receiving various types of information, with listening, speaking,

observing, and empathizing being examples. It also influences the message

being delivered so that the recipient will be able to decode information correctly.

Table 9 shows the assessment of the employers on the job performance

of the graduates in terms of communication skills.

Table 9
Assessment on the Job Performance of Graduates in terms of
Communication Skills

Communication Skills Mean Interpretation

1. He/she has the ability to communicate
effectively one's point of view, both 3.14 Satisfactory
orally and in writing, at all
organizational levels.
2. He/she can justify one's position. 3.01 Satisfactory
3. He/she explains verbally and/or in
writing financial, statistical, and 3.16 Satisfactory
administrative matters.
4. He/she explains verbally and/or in 3.17 Satisfactory
 77

writing policies, procedures, regulatory

matters, and audit results at a level
appropriate to the audience.
5. He/she asks clear concise and
relevant questions to obtain desired 3.12 Satisfactory
information to perform tasks.
Composite Mean 3.12 Satisfactory

Table 9 manifests the evaluation of employers on the job performance of

BS Accountancy graduates in terms of communication skills. The table contains

a composite mean of 3.12 which is verbally interpreted as satisfactory. The

communication skills where the graduates explain verbally and/or in writing

policies, procedures, regulatory matters, and audit results at a level appropriate

to the audience gained a satisfactory verbal interpretation which is equivalent to

a weighted mean of 3.17. This is followed by the variable wherein the graduates

explain verbally and/or in writing financial, statistical, and administrative matters

which has a weighted mean of 3.16, also verbally interpreted as satisfactory.

Furthermore, the graduates with the ability to communicate effectively one's point

of view, both orally and in writing, at all organizational levels are interpreted as

satisfactory, corresponding to a weighted mean of 3.14. Then, the graduates who

ask clear, concise, and relevant questions to obtain desired information to

perform tasks gained a weighted mean of 3.12 which is interpreted as

satisfactory. Obtaining the lowest weighted mean among the variables is the

graduates’ ability to justify one’s position which gives a weighted mean of 3.01

which is verbally interpreted as satisfactory.

It can be noted from the table that the total composite mean is 3.12 and all

of the statements were presented and interpreted as satisfactory. This

 78

demonstrates that the graduates can effectively communicate information to

relevant parties within their organization. This could also be due to the graduates

being exposed to various situations that improved their communication skills,

such as school activities, programs, or seminars. Furthermore, it is implied that

the institution recognized the importance of teaching and improving its graduates'

communication skills as communicating effectively is regarded as an essential

skill in all fields of any career.

This relates to the study conducted by Gandotra (2020), wherein she

asserted that having effective communication skills in the workplace can reduce

office conflicts, reduce the risk of projects going awry, and make work more

enjoyable. Employees and team members who communicate effectively aid in

the generation of ideas, the development of authentic relationships, and the

resolution of workplace challenges. Employers and employees alike feel

empowered and motivated as a result of this. Additionally, having good

communication skills is an effective way to rely ideas and information with others,

as well as to receive ideas and information from others, especially to the

employer’s supervisor. It allows managers or leader to coordinate and direct work

with peers and colleagues so that they work effectively and efficiently together

(Saikh, 2012).

2.5 Professional Ethics

Professional ethics are the rules that govern how a person or group of

people acting in a business environment should behave. Additionally, it provides

guidelines or rules for how one should act and behave toward others.
 79

Professional ethics incorporates integrity, objectivity and independence,

professional competence and due care, confidentiality, and professional

behavior.

Professional ethics refers to standards and ideologies that an

employee deems crucial to upholding while performing their duties. This

becomes the foundation of workplace culture. Furthermore, it emphasizes the

moral advantages and compelling virtues in all the professions and vocations

that people voluntarily choose because those are those that are preordained

by God. Professional ethics are thus based on certain ethical values and

norms that a professional is expected to uphold, particularly in the workplace,

and they become a part of culture and character. Moreover, professional

ethics are also required to reveal, uphold, and enhance some fundamental

human values. These values include accountability and social responsibility

as well as kindness, care, and compassion as well as dependability,

truthfulness, and justice as well as the performance of duties for the benefit of

others (Ruban, 2012).

Table 10 presents the assessment of the employers on the job

performance of the graduates in terms of professional ethics.

Table 10
Assessment on the Job Performance of Graduates in terms
of Professional Ethics

Professional Ethics Mean Interpretation

1. He/she refrains from either actively or
passively subverting the attainment of the 3.15 Satisfactory
organization's legitimate and ethical
objectives.
2. He/she recognizes and communicates 3.18 Satisfactory
 80

professional limitations or other constraints that

would preclude responsible judgment or
successful performance of an activity.
3. He/she communicates information fairly and 3.22 Satisfactory
objectively.
4. He/she discloses fully all relevant information
that could reasonably be expected to influence 3.35 Satisfactory
an intended user's understanding of the reports,
comments and recommendations presented.
5. He/she maintains an appropriate level of
professional competence by the ongoing 3.16 Satisfactory
development of knowledge and skills.
6. He/she prepares objective and complete reports
and recommendations after appropriate analysis 3.13 Satisfactory
of relevant and reliable information.
7. He/she refrains from disclosing confidential
information acquired in the course of the work, 2.99 Satisfactory
except when authorized, unless legally
obligated to do so.
8. He/she informs staff as appropriate regarding 3.11
the confidentiality of information acquired in the Satisfactory
course of their work and monitors their activities
to assure the maintenance of that confidentiality
9. He/she performs services to the best of his/her
ability with concern for the best interest of those 3.25 Satisfactory
for whom the services are performed.
10. He/she employs self-discipline above and
beyond the requirements of laws and
regulations and consistent commitment to 3.32 Satisfactory
honorable behavior, even at the sacrifice of
personal advantage.
Composite Mean 3.19 Satisfactory

Table 10 presents how employers evaluate the job performance of BS

Accountancy graduates in terms of professional ethics. It exhibits the composite

mean of 3.19, which is verbally interpreted as satisfactory. The entire disclosure

by graduates of all relevant information that could reasonably influence

understanding, comments, and recommendations presented is the most highly

ranked competency standard in terms of professional ethics, with a weighted

average of 3.35 and verbally interpreted as satisfactory. Moreover, graduates'

 81

self-discipline above and beyond the requirements of laws and regulations and

consistent commitment to honorable behavior, even at the sacrifice of personal

advantage, garnered a weighted mean of 3.32, which is verbally interpreted as

satisfactory. Followed by the graduate’s performing services to the best of their

ability with concern for the best interest of those for whom the services are

performed has a weighted mean of 3.25 and is interpreted as satisfactory.

On the other hand, the graduates show satisfactory performance as they

prepare objective and complete reports and recommendations after appropriate

analysis or relevant and reliable information with a computed mean of 3.13.

Meanwhile, the graduates who inform staff as appropriate regarding the

confidentiality of information acquired during their work and monitor their

activities to ensure confidentiality gained a weighted mean of 3.11 and were

verbally interpreted as satisfactory. Lastly, the graduates who refrain from

disclosing confidential information acquired during the work, except when

authorized, unless legally obligated to do so, with a computed mean of 2.99,

verbally interpreted as satisfactory and ranked lowest among other weighted

means. Employers appear to be satisfied with the job performance of graduates

who possess the specified competencies because the latter exert sufficient effort,

meeting the employers' expectations. This also demonstrates that the graduates

have satisfactory skills in terms of professional ethics, which they may have

acquired during their undergraduate studies.

Related to this assessment of professional ethics is the evaluation of its

role in accounting and audit, as studied by Aliyu (2022). According to him,

 82

accounting, which includes accounting services, is one of the jobs based on

discipline worldwide. He further reasoned that if accountants and auditors who

work in business environments are not dependent upon professional ethics, it

has a high chance of putting people who trust them in jeopardy. Thus,

professional accounting ethics are essential for accountants, professional

auditors, and those involved in auditing and accounting. The necessity of

professional ethics for accounting jobs (i.e., accounting and audit) is premised on

the fact that professional accountants are responsible for public benefits, have

access to confidential information, and auditors, in particular, claim to present

independent opinions. Moreover, Bhasin (2020) discussed that professional

ethics is a set of rules that advises people in a certain profession what they

should and shouldn't do when working in that field. Everyone must adhere to the

precise behaviors required by each job.

2.6 Moral Values

Moral values become ingrained in a person’s behavior after a long period

of observation, education, conditioning, and social guidelines. These are typically

universal and may not differ significantly across the globe (Kishore, 2020).

Table 11 reflects the assessment of the employers on the job performance

of the graduates in terms of moral values.

Table 11
Assessment on the Job Performance of Graduates in terms
of Moral Values

Moral Values Mean Interpretation

11. He/she is able to discern between what is 3.56 Excellent
morally right or wrong.
12. He/she respects each other’s cultural 3.53 Excellent
 83

differences.
13. He/she is considerate with each other's 3.43 Satisfactory
feelings, especially when communicating.
14. He/she takes into account the 3.32 Satisfactory
consequences of his/her actions.
15. He/she sets aside own short-term
interests for the benefit of organization as 3.38 Satisfactory
a whole.
Composite Mean 3.45 Satisfactory

It can be deduced from table 11 that the assessment of the employers on

the job performance of graduates in terms of moral values has a composite mean

of 3.45 and is verbally interpreted as satisfactory. With the highest mean of 3.56

transcribed as excellent, it is certain that graduates possess the ability to discern

between what is morally right or wrong. Subsequent to this is that the graduates

respect each other’s cultural differences, obtaining a 3.53 weighted mean that is

verbally interpreted as excellent also. This is followed by graduates being

considerate with each other's feelings especially when communicating, with a

3.43 weighted mean. Then, graduates demonstrate the value of setting aside

their own short-term interests for the benefit of the organization as a whole which

presents a weighted mean of 3.38. Lastly, having a 3.32 weighted mean, the

graduates take into account the consequences of his/her action.

The graduates perform satisfactorily based on the results of the

assessment of their employers. The ability to discern what is morally right or

wrong obtained the highest mean which conveys that the graduates demonstrate

sound judgment and prudence as observed by their employers. This further

shows that they adhere to their moral values in a way that conforms to the

principles and policies of the accounting profession. Moreover, despite having

 84

obtained the lowest mean, employers are found to be satisfied with the graduates

taking into account the consequences of their actions from which can be gleaned

that the latter execute tasks with a sense of responsibility and accountability in

the workplace.

The interpretation mentioned above is related to the accounting and financial

reporting standards in Turkey, which are fully compliant with the International

Financial Reporting Standards and highlight the importance of professional

judgment in the development of accounting policies. Accountants are expected to

use their professional judgment in accordance with the principles of neutrality

and honesty of financial reporting standards in addition to recording and

reporting. Also, professionals should not only have professional knowledge, skill,

and experience, but also ethical qualities namely, fairness, honesty, and

neutrality. Furthermore, moral values are essential not only in establishing

rapport but in being a competent employee (i.e., professional accountant) as well

(Çalıyurt, 2019). Also, moral standards deal with matters that people think are of

serious consequence and are based on good reasons rather than authority.

Evidently, moral values are essential as this form the foundation of ethical

values. A member of a group should act according to the group’s code of ethics.

In terms of businesses, however, it deals with doing what is right, just and fair,

and avoiding or lessening harm to stakeholders. Business ethics spans from the

application of moral values and principles, the reasoning process involved in

making moral decisions, and the decisions and behaviors that result from the

process (Velasquez; quoted by Manna and Chakraborti, 2010).

 85

3. Significant difference in respondents’ assessment on the job

performance of graduates when grouped according to their profile

variables

The difference between the respondents’ assessment on the job

performance of graduates when grouped according to their profile variables is

discussed in this part of the study. The profile variables of the respondents and

their assessment on the job performance of graduates have undergone testing of

difference using Independent Samples T-test for sex and civil status and One-

way Analysis of Variance (ANOVA) for age and position in the company.

Table 12 presents the difference between the respondents' assessment

on the job performance of the graduates when grouped according to their age.

Table 12
Difference in Respondents’ Assessment on the Job Performance of
Graduates when grouped according to their Age

Computed Decision on
Variables p-value Interpretation
f-value Ho
Knowledge 3.488 .017 Reject Significant
Intellectual skills 2.012 .114 Failed to reject Not Significant
Interpersonal skills .833 .477 Failed to reject Not Significant
Communication
2.325 .077 Failed to reject Not Significant
skills
Professional ethics 4.873 .003 Reject Significant
Moral values 2.407 .069 Failed to reject Not Significant

Table 12 revealed the difference in respondents’ assessment on the job

performance of graduates when grouped according to their age. It was clearly

shown that there is a significant difference in the respondents’ assessment on

the job performance of graduates in terms of knowledge when grouped according

to their age as indicated by a p-value of .017 which is less than .05 level of
 86

significance. It should be noted that employees should be knowledgeable at work

as it boosts the efficiency of an organization specifically when it comes to the

decision-making process. The study of Kim and Kang (2017) disclosed that

experienced employers are more involved in their jobs because they have more

resources to deal with the demands of the job. It was also discovered that age

had a significant positive relationship with stress management and job roles. In

connection to this, knowledge is a body of experience, relevant information, and

skilled insight that serves as a foundation for estimating and integrating new

experiences and information. Through this, it makes learning more enjoyable and

motivates people to learn, improving an individual's communication skills,

knowledge, and perception that will be carried out to achieve the overall success

of the company and meet the expectation of the employers.

A computed p-value of .003 which is less than .05 level of significance

indicates that there is a significant difference between the assessment on the job

performance of BSA graduates in terms of professional ethics when grouped

according to their age. This clearly conveys the message to employees that the

company values integrity in the workplace. This could also be due to the

company's culture and environment, which make employees disciplined and

trustworthy. The findings are consistent with Bhasin's (2020) study, which states

that every employee has and should follow the profession's set of guidelines,

standards, and principles. Everyone must adhere to the specific behaviors

required by each job and exercise caution in all actions they should and should

not take while working in that field; otherwise, the profession will lose credibility.
 87

On the other hand, since the p-value of intellectual skills (.114) is greater

than .05, the researchers failed to reject the null hypothesis. Meaning, there is no

significant difference between the respondents’ assessment on the job

performance of graduates in terms of intellectual skills when grouped according

to their age. For the interpersonal skills, its computed p-value was .477, which is

greater than .05 level of significance, thus the researchers failed to reject the null

hypothesis. There is no significant difference between the employers’

assessment on the job performance of graduates in terms of interpersonal skills.

Then, with the computed p-value of .077 which is higher than .05, it means failing

to reject the null hypothesis for communication skills. Therefore, there is no

significant difference between the respondents’ assessment on the job

performance of graduates in terms of communication skills when grouped

according to their age. It also gained a higher assessment among other

variables. Lastly, having a p-value of .069 which is greater than .05, the

researchers failed to reject the null hypothesis in terms of moral values. Thus,

there is no significant difference between the assessment on the job performance

of graduates in terms of moral values.

To further illustrate the table, the majority of respondents' assessments on

the job performance of graduates show no significant differences when grouped

according to their age. It should be noted that the age bracket of the employers

has a positive impact on workplace supervision. Employers motivate their

employees to meet their expectations at work by rewarding and recognizing them

and monitoring their task execution. When it comes to effective leadership, older
 88

leaders are no better or necessarily worse than younger leaders. More so, it does

not automatically mean that older employers have significantly better

performance in the workplace than younger employers because although age

may be associated with experience in many settings, it may not be in all settings.

It is supported by a study conducted by Zenger and Folkman (2015), which

discovered that younger leaders who are rated significantly outperform their older

counterparts when it comes to supervising. The results revealed that the younger

managers performed better on all 49 of the leadership behaviors. Younger

managers are better at motivating employees to do their best at work; they solicit

feedback more frequently, and they are always looking for new ways to work

smarter and produce higher-quality results.

Table 13 shows the difference between the respondents' assessment on

the job performance of the graduates when grouped according to their sex.

Table 13
Difference on Respondents’ Assessment on the job Performance of
Graduates when grouped according to their Sex

Computed
Variables p-value Decision on Ho Interpretation
t-value
Knowledge 1.975 .050 Reject Significant
Intellectual skills 1.524 .130 Failed to reject Not Significant
Interpersonal skills .416 .678 Failed to reject Not Significant
Communication skills -.017 .986 Failed to reject Not Significant
Professional ethics .158 .874 Failed to reject Not Significant
Moral values -.748 .455 Failed to reject Not Significant

It is clearly shown in table 13 that there is a significant difference on the

employers’ assessment on the job performance of the graduates in terms of

knowledge when grouped according to their sex. This is indicated by a p-value

of .050 which is equal to the .05 level of significance. For this reason, the null
 89

hypothesis is rejected. It can be gleaned from the results that male and female

employers differ in assessing their subordinates. This is evident specifically

when it comes to the knowledge competency of the graduates.

Generally, the leadership concept is analyzed alongside gender

characteristics, probing the potential relationship between gender and

leadership style over the past few years. In the pursuit of answering the

question as to whether or not men and women lead the same way, Radu,

Deaconu, and Frăsineanu (2017) focused their study on the ways gender

differences can positively influence organizational performance. They have

concluded that such differences do actually exist; however, it is not conclusive

that men’s leadership skills are more powerful and more important than

women’s skills or vice versa. According to them, women and men have split

the 12 styles quite equally. Women tend to be better at Humanistic-

Encouraging and Affiliative, whereas men scored better at Achievement and

Self-Actualizing, insofar as constructive styles of leadership are concerned.

On the other hand, there are more women with passive styles (Approval,

Conventional, Dependent, and Avoidance), whereas more men were found to

have aggressive styles (Oppositional, Power, Competitive, and Perfectionistic)

when being defensive.

Conversely, with a p-value of .130 which is greater than .05 level of

significance, there is no significant difference on the respondents’ assessment

on the job performance of the graduates in terms of intellectual skills when

 90

grouped according to their sex. Thus, the researchers failed to reject the null

hypothesis. Moreover, since the p-value of the interpersonal skills is greater

than .05 level of significance, that is, .678, the researchers failed to reject the

null hypothesis. Therefore, there is no significant difference on the respondents’

assessment on the job performance of the graduates in terms of interpersonal

skills when grouped according to their sex.

For the communication skills, since its p-value of .986 is greater

than .05 level of significance, the researchers failed to reject the null

hypothesis. As shown in the table, there is no significant difference on the

respondents’ assessment on the job performance of the graduates in terms of

communication skills when grouped according to their sex. With a p-value

of .874 which is higher than .05 level of significance, the researchers failed to

reject the null hypothesis. Thus, there is no significant difference on the

respondents’ assessment on the job performance of the graduates in terms of

professional ethics when grouped according to their sex. Lastly, for the reason

that the p-value of moral values is higher than .05 level of significance (.455),

the researchers failed to reject the null hypothesis. This means that there is no

significant difference on the respondents’ assessment on the job performance

of the graduates in terms of moral values when grouped according to their

sex.

The difference in the assessment of the respondents on the job

performance of graduates in terms of intellectual skills, interpersonal skills,

 91

communication skills, professional ethics, and moral values, when grouped

according to their sex, was found to be not statistically significant.

In reference to the above results, it can be gleaned that as far as the

sex of the respondents is concerned, their assessment on the graduates’ job

performance differs in terms of knowledge but does not when it comes to the

skills and values of the latter. This could be because of the varying

preferences of employers for the knowledge possessed by BSA graduates.

Some may be partial to those who have at least an intermediate knowledge in

the different areas of accounting while others may opt to hire graduates who

possess even just the basic knowledge in general accounting, cost and

management accounting, taxation, audit, and accounting information systems.

The latter may be due to the employers’ belief that primary lack of

intermediate to advanced technical knowledge does not equate to stagnant

performance on the part of the employed graduates. Instead, they see it as

opportunities of learning where graduates can acquire on-site and hands-on

experience they can leverage for pursuing their long-term career goals.

However, in the study of Valera (2018), it was revealed that industry

requirements for BSA graduates include having excellent analytical,

interpersonal, and communication skills. Further, the accounting industry also

expects graduates to demonstrate a high degree of personal and professional

attitudes. This relates to values such as humility, obedience, willingness to

learn, punctuality, integrity, independence in mental attitude, and ability to

keep the information confidential. Since the study used as respondents the
 92

industries, it may be implied that the above findings can be applied in a

general sense thus the support for the lack of significant difference mentioned

above.

Table 14 represents the difference between the respondents' assessment

on the job performance of the graduates when grouped according to their civil

status.

Table 14
Difference on Respondents’ Assessment on the job Performance of
Graduates when grouped according to their Civil Status

Computed t- Decision on
Variables p-value Interpretation
value Ho
Failed to
Knowledge -.002 .999 Not Significant
reject
Failed to
Intellectual skills .591 .555 Not Significant
reject
Failed to
Interpersonal skills 1.951 .053 Not Significant
reject
Failed to
Communication skills .509 .612 Not Significant
reject
Failed to
Professional ethics .575 .566 Not Significant
reject
Failed to
Moral values -.721 .472 Not Significant
reject

As presented in table 14 there is no significant difference on employers’

assessment on the job performance of the graduates in terms of knowledge

when grouped according to civil status as indicated by the p-value of .999 which

is greater than .05 level of significance. Hence, the researchers failed to reject

the null hypothesis. Given the p-value of .555, which is greater than the level of

significance of .05, the researchers failed to reject the null hypothesis in terms of

intellectual skills; thus, there is no significant difference in respondents'

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assessment on graduates' job performance in terms of intellectual skills when

grouped according to their civil status. Given that the p-value is greater than the

level of significance of .05 for interpersonal skills, communication skills,

professional ethics, and moral values, with computed p-values

of .053, .612, .566, and .472 respectively, the researchers failed to reject the null

hypothesis that there is no significant difference in employers' assessment on job

performance in terms of the aforesaid competencies when grouped according to

their civil status.

The difference in respondents' assessments on graduates' job

performance in terms of knowledge, intellectual skills, interpersonal skills,

communication skills, professional ethics, and moral values when grouped by

civil status was found to be not statistically significant. The results clearly show

that regardless of the respondents' civil status, their assessment on the

graduates' job performance is the same in terms of knowledge, skills, and values.

It can be further reasoned out that because of the supervisory nature of work,

their sense of professionalism enables them to draw a line between work and

personal matters which manifests in the execution of their duties and

responsibilities in the workplace. Thus, a person's marital status has no bearing

on how employers assess their employees’ job performance when they perform

in an organization whether they are single or married. In contrast, Atif and Zubairi

(2018) discovered that civil status has a significant effect on job performance. In

terms of job satisfaction, married and unmarried employees differ. Married

employees have a higher satisfaction level because getting married makes a

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person feel more settled and content. After marriage, the burden of

responsibilities grows as a result, and in order to meet these responsibilities, the

job's importance and value should also increase.

Table 15 exhibits the difference between the respondents' assessment on

the job performance of the graduates when grouped according to their position in

the company.

Table 15
Difference on Respondents’ Assessment on the job Performance of
Graduates when grouped according to their Position in the Company

Computed p-
Variables Decision on Ho Interpretation
f-value value
Knowledge 2.281 .063 Failed to reject Not Significant
Intellectual skills .491 .742 Failed to reject Not Significant
Interpersonal skills 1.343 .256 Failed to reject Not Significant
Communication
.463 .763 Failed to reject Not Significant
skills
Professional ethics .842 .500 Failed to reject Not Significant
Moral values 1.666 .160 Failed to reject Not Significant

Revealed in table 15 is the difference in the respondents' assessment

on the job performance of graduates when grouped according to their position

in the company. Under the knowledge competency standard, the computed p-

value of .063 is greater than the .05 level of significance. Similarly, the p-value

of .742 for intellectual skills is clearly greater than the level of significance .05,

as well as the p-value of .256 for interpersonal skills. The same is the result

for communication skills having a p-value of .763 which is greater than the

level of significance of .05. Likewise, the p-values of .500 and .160 for

professional ethics and moral values, respectively, are greater than the .05

level of significance.
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From the results above, it can be inferred that the variables, particularly

knowledge, intellectual skills, interpersonal skills, communication skills,

professional ethics, and moral values all have p-values greater than the .05 level

of significance. This indicates that there are no significant differences on the

employers' assessments on the job performance of graduates in terms of

knowledge, intellectual skills, interpersonal skills, communication skills,

professional ethics, and moral values when grouped according to their position in

the company. Thus, the researchers failed to reject the null hypothesis for all the

mentioned variables.

It can be deduced that the assessment of the variables consisting of

knowledge, intellectual skills, interpersonal skills, communication skills,

professional ethics, and moral values of the graduates is not observably different

insofar as the position in the company of employers is concerned. This implies

that the level of competencies possessed by graduates in terms of the foregoing

variables is deemed sufficient to have satisfied the expectations and standards of

their superiors, regardless of the latter’s positions. In an accountant’s work

setting, being a senior typically entails the role and responsibility of supervising

subordinates. As explained by Indeed Editorial Team (2021), a senior job title,

aside from a sign of advanced to a certain level of experience and knowledge,

requires strong leadership skills since those at the senior level may mentor,

supervise, manage, or train junior-level staff members. Apart from overseeing

and guiding the juniors, senior job title holders are also responsible for

implementing goals and policies and setting budgets; guiding and supporting
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managers, making major decisions that impact the outcome of the business,

overseeing; and may even share many of their job duties and responsibilities with

a director.

4. Proposed Inputs to the Curriculum and Instructions

With the objective to assess the job performance of BS Accountancy

graduates from academic year 2018-2022 in alignment with the CHED

Memorandum Order No. 03, Series of 2007, the findings and results of the study

revealed that BS Accountancy graduates have comparable levels of competence

per variable. It was brought to light that all of the competencies were interpreted

as satisfactory in terms of knowledge, intellectual skills, interpersonal skills,

communication skills, professional ethics, and moral values.

The actual output is in the form of a pamphlet containing information that

is patterned after the competency standards listed in CMO No. 03, s. 2007, which

are classified into three (3) main subject areas: knowledge, skills, and values.

The skills and values are further classified into intellectual skills, interpersonal

skills, communication skills, and professional ethics and moral values,

respectively. Taking into consideration the result of the assessment on the job

performance of BS Accountancy graduates by their employers, the researchers

propose the final output that presents the findings of the study on which the

proposed student outcomes and recommendations are anchored. Moreover, with

respect to the discussion of the competencies in the CMO, the output highlights

and specifically mentions the recommendations for aspects which have been

found to obtain the lowest means as per the assessment of the graduates’
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employers. By means of this, the findings and the corresponding output of this

study will be of great contribution to tailoring and improving the curriculum and

instructions by the institution, giving students the quality education in the field of

accountancy.

Table 16 presents the proposed final and actual output of the researchers

with regard to the inputs to the curriculum and instructions.

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99
100
101
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Actual Output

Actual Output
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Chapter V
SUMMARY, FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

This chapter presents the summary of objectives and methodology, the

salient findings, the conclusions drawn from the findings, and the

recommendations.

Summary

The overarching goal of this study was to obtain feedback from employers

on the job performance of BS Accountancy graduates of Batangas State

University from the academic year 2018-2022. Specifically, it aimed to know the

profile of the respondents and their assessment on the graduates' job

performance under the competency standards laid out in the CHED

Memorandum Order No. 3, series of 2007. It also sought to ascertain whether

there is a significant difference in the respondents' assessments on graduates'

job performance when grouped according to their profile variables.

The researchers used the descriptive research design and constructed

survey questionnaires based on the competency standards outlined in the CMO

No. 03 series of 2007 to assess graduates' job performance. The survey

questionnaire was then sent to the research panel, grammarian, and statistician

for validation. Upon approval, the researchers conducted a dry-run survey that

employed the assistance of Batangas State University BS Management

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Accounting graduates. The responses were tabulated, and the data gathered

was given to the statistician for reliability testing. After a few days, an email was

received stating that the survey questionnaire was reliable and ready to be

utilized in the actual survey. The researchers used simple random sampling to

select the BS Accountancy graduates from the academic year 2018-2022, who

were then asked to relay the questionnaire in the form of Google Forms to their

current employers, the study's respondents. Although the researchers were

denied access to the list of graduates due to data privacy concerns, they were

able completed the list with the help of some graduates with whom the

researchers are acquainted. The researchers determined the number of

employed graduates and those who were not by conducting a preliminary survey.

After one to two (1-2) weeks after disseminating the actual survey, the

researchers obtained responses from the respondents. The Statistical Package

for Social Sciences (SPSS) was used for the statistical analysis of data. The

statistical tools utilized in the study included frequency and percentage, weighted

mean, independent sample t-test, one-way ANOVA, and Likert Scale.

Findings

After the analysis and interpretation of the data gathered, the researchers

came up with the following findings:

1. The data gathered disclosed that most of the respondents of the study were

aged 41-50 years old after obtaining a frequency of 61 or 36.5 percent

whereas the least number of respondents belonged to the age group of 51-60
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years old with a frequency of 12 and an equivalent percentage of 7.2. Apart

from this, the majority of the respondents were found to be females with a

frequency of 111, comprising 66.5 percent of the 167 total respondents. The

other 56 respondents were males, comprising the remaining 33.5 percent,

correspondingly. In addition to this, data pertaining to the civil status of the

respondents revealed that more than half of the employers were married, that

is 93 out of 167, obtaining a percentage of 55.7 while 44.3 percent of the

employers were still single with a frequency of 74. Lastly, in terms of position

in the company, the respondents mostly consist of other positions other than

Senior Accountant, Chief Auditor, Assurance Senior, and Manager, with the

highest frequency of 98 and a percentage of 58.7. On the other hand, the

position of Assurance Senior had the lowest frequency of 4 with 2.4 percent

only.

2. The study revealed that the overall mean assessment of employers on the job

performance of graduates in terms of knowledge had a composite mean of

3.14. The English language competency obtained the highest weighted mean

of 3.47 while knowledge of graduates regarding quantitative methods and

business statistics had the lowest weighted mean of 2.86. In the matter of

intellectual skills, which had a composite mean of 3.07, the reliable evaluation

of information got the highest weighted mean of 3.33 whereas the ability to

link different kinds of financial data got the lowest mean of 2.90. For

interpersonal skills, it obtained a composite mean of 3.26, with 3.43 as the

highest mean which pertains to graduates being able to work in groups and
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being a team player. Moreover, the lowest mean of 2.98 was obtained by the

item referring to teaching other colleagues new skills. In terms of

communication skills, a composite mean of 3.12 was obtained. Explaining

verbally and/or in writing policies, procedures, regulatory matters, and audit

results at an appropriate level to the audience had the highest mean of 3.17

while with a mean of 3.01, being able to justify one’s position ranked the

lowest among other means. Professional ethics had a composite mean of

3.19, with the item regarding full disclosure of all relevant information that

could influence understanding, comments, and recommendations presented

having the highest mean of 3.35 as compared to the lowest mean of 2.99 as

obtained by refraining from disclosing confidential information unless

obligated to do so. For moral values with a composite mean of 3.45, the

ability to discern between what is morally right or wrong obtained the highest

mean of 3.56 whereas the lowest mean of 3.32 belonged to taking into

account the consequences of the graduates’ actions. Only the ability to

discern between morally right or wrong received excellent feedback while the

rest of the foregoing was rated as satisfactory.

3. Out of all the assessments on job performance tested for differences in terms

of the respondents’ profile variables, only assessments on knowledge and

professional ethics in terms of age, and knowledge in terms of sex were found

to have significant differences. Accordingly, assessments on intellectual skills,

interpersonal skills, communication skills, and moral values in terms of age

and sex, respectively, as well as the assessment of professional ethics in

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terms of sex, were found to have no significant differences. Similarly,

assessments on knowledge, intellectual skills, interpersonal skills,

communication skills, professional ethics, and moral values in terms of both

civil status and position in the company of the respondents, respectively, were

also found to have no significant differences.

4. Based on the findings of the study, the researchers proposed an output, in the

form of pamphlets, containing inputs to the curriculum and instructions of the

institution. It presents the proposed student outcomes for each area of

concern, the findings of the study that served as its basis, as well as the

corresponding recommendations.

Conclusions

Based on the results of the study, the following conclusions were drawn by

the researchers:

1. The majority of the respondents in the study are female, mostly ages 41-50,

and the majority of them are married. Other positions in the company, other

than senior accountant, chief auditor, assurance senior, and manager, had a

greater number of respondents.

2. The level of job performance that the graduates portray in the workplace in

various areas, such as knowledge, intellectual skills, interpersonal skills,

communication skills, professional ethics, and moral values, gained an overall

satisfactory assessment.
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3. The results of the study revealed that there is no significant difference

between the employers' assessments on the job performance of the

graduates in terms of knowledge, intellectual skills, interpersonal skills,

communication skills, professional ethics, and moral values when grouped

according to their civil status and position in the company. Then, the

employers’ assessments on the job performance of graduates in terms of

intellectual skills, interpersonal skills, communication skills, and moral values

exhibited no significant difference when grouped according to age while the

employers’ assessments in terms of intellectual skills, interpersonal skills,

communication skills, professional ethics, and moral values, when grouped

according to sex, showed no significant differences. Knowledge, on the

contrary, showed a significant difference among employers’ assessments on

the job performance of the graduates when grouped according to age and

sex. Professional ethics also showed a significant difference in the employers'

assessments on the job performance of the graduates when grouped

according to age.

4. The proposed output of this study contains the proposed student outcomes,

findings, and recommendations regarding the competency standards of

graduates. These are aligned with the verbal interpretations of the

assessment on the job performance of the graduates in terms of knowledge,

intellectual skills, interpersonal skills, communication skills, professional

ethics, and moral values. This output will guide the institution to improve its
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curriculum and instructions, providing students with the highest quality

education in the field of accountancy.

Recommendations

Based on the findings and conclusion of the study, the researchers were

able to arrive at the following recommendations:

1. The output may be given to the program management to make them aware

of the competency standards for the accountancy profession, which can be

considered inputs for program curriculum improvements.

2. The recommendations in the proposed output may be implemented for

developing teaching methods that can help students obtain the expected

excellency and enhance their competencies in achieving excellent job

performance.

3. The university may develop performance indicators and measures for

curriculum effectiveness of the BSA program to assess the competencies

and capability of the graduates in meeting the expectations of the industry.

4. It is highly recommended that consistent seminars and training anchored to

this study's output be conducted by the JPIA for the BSA students and

graduates to achieve the necessary core competencies and expertise they

must possess.

5. Similar studies may be conducted over the years to improve and develop the

results and adapt to the changes that could occur.