Research: New Trend in the Field of Accountancy

Accountant Giged Tong-Battung, MSIT,DBM

E-Learning, Distance and Transnational Education Coordinator
St. Paul University Philippines
 Why stAccountants should
The 21 Century Global Village
research?
Accountants are business
advisors.
Accountants are management
consultants.
Accountants are Idea
Champions.
Why CPA should Research?

• Research spurs
value innovation

Progress for a Better Philippines

Where do we start?

Make it
Happen!
Where do we start?

• Environmental
Scanning
• Need Analysis
– Create value
• Problem Statement
Puzzled? How to do it?

• Review of Related
Literatures
– Google Scholar
• Develop Theoretical/
Conceptual Framework
• Research Methods and
Procedures
General Parts of a Research
Paper

Introduction
 Introduction

• What is your Motivation in doing the research?

• What practical, scientific, theoretical or artistic
gap is your research filling?
• Do an inverted pyramid Introduction.
In school year 2011-2012, SPUP took the strategic direction of
adopting integrative learning in response to the development of
the 21st century required competencies of the industry. It is a
fact that when students graduate, the world of work requires
them to collaborate and work with people of various
disciplines. Their abilities to work in a team and integrate
interrelated concepts to the work environment are necessary in
the 21st century workplace.
 Problem
Statement

• Broad Problem Statement

• Specific Problems

This paper presents SPUP’s experience in utilizing

eLearning as a tool to achieve integrative learning where
there is a simultaneous pursuit of differentiation, low
cost processes and synergy resulting to value creation for
the students and the university.
 Approach

• What did you actually do to get your results?

– Methods and procedures
– Data Gathering Instruments
– Subjects/ Respondents of the study

The research used descriptive case method where

four cases of integration were observed, analyzed
and documented.
Methods of Research

• Mixed Methods:
– Quantitative
– Qualitative

• Descriptive Method
• Experimental Method
• Case Method
 Results

• As a result of completing the research

procedure, what did you learn/invent/create?

The study showed that value innovation was

achieved when the whole elearning system of
utility, price and cost are aligned to achieve
integrative curriculum delivery.
 Conclusion

• What are the larger implications of your findings,

especially for the problem/gap identified?

SPUP cost-effectively utilized eLearning to

achieve collaboration and synergy among
different interrelated disciplines during the
design, development and delivery of its
programs.
Research Abstract
• Summary of the Research
• Abstract should not be more
than 250 words
• Usually 50% of one page of the
bond paper
• One paragraph only with no
indentation
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
Motivation
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned
Problemto achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
Statement
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
Approach
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
Results
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
Conclusion
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
 Utilizing eLearning for Integrative Learning:
A value Innovation at St Paul University
Philippines (SPUP)

• In school year 2011-2012, SPUP took the strategic direction of adopting integrative
learning in response to the development of the 21st century required competencies of
the industry. It is a fact that when students graduate, the world of work requires them
to collaborate and work with people of various disciplines. Their abilities to work in
a team and integrate interrelated concepts to the work environment are necessary in
the 21stcentury workplace. This paper presents SPUP’s experience in utilizing
eLearning as a tool to achieve integrative learning where there is a simultaneous
pursuit of differentiation, low cost processes and synergy resulting to value creation
for the students and the university. The research used descriptive case method
where four cases of integration were observed, analyzed and documented. The
study showed that value innovation was achieved when the whole elearning system
of utility, price and cost are aligned to achieve integrative curriculum delivery. SPUP
cost-effectively utilized eLearning to achieve collaboration and synergy among
different interrelated disciplines during the design, development and delivery of its
programs.
• Keywords: elearning, learning management system, integrative learning, virtual
learning environment
Hot topics for research?

Accounting Education
• Educating the accounting professional of
the future
• Accounting Education in K to 12
• Education Technology
• Strategies of teaching and learning
• Teaching and assessing soft skills
• Globalization and internationalization
• Differentiated Learning
• Internationalizing the curriculum
• Innovative teaching practices
Hot topics for research?

Audit and Assurance

• Developing and demonstrating
professional skepticism
• Data analytics and continuous
auditing
• Audit quality indicators and
transparency reporting
• Effects of new auditor reporting
requirements
Hot topics for research?

Audit and Assurance

• Demand and benefits and
shortcomings of non-financial
assurance
• Corporate outsourcing impact on
audit evidence
• Auditing e-commerce transactions
Hot topics for research?

Environment , Social and Governance

• Carbon and other climate-related
measurement and risk including
implications for financial accounting
and corporate governance
• Developments in natural capital and
other externalities
• International and national regulation
of corporate and director behavior
Hot topics for research?

Environment , Social and Governance

Audit and Assurance
• Measurement and impacts
(behavioral, market, etc.) of emerging
forms of corporate reporting and
other disclosures
• Valuation and pricing practices
• Remuneration and other reward
systems
Hot topics for research?

Environmental, Social and Governance

• Demand and benefits and
shortcomings of non-financial
assurance
• Corporate outsourcing impact on
audit evidence
• Auditing e-commerce transactions
Hot topics for research?

Ethics and professionalism

• Whistleblowing and public interest
disclosures
• Fraud and corruption
• Behavioral ethics and professionalism
• Objectivity, independence and
conflicts of interest
Hot topics for research?

Ethics and professionalism

• Pressure to behave unethically
• Influence of gifts, fees and donations
• Compliance and value approaches for
accounting ethics
• Accounting and human rights
• Ethics and the law
• Cybersecurity
Hot topics for research?

Taxation
• Tax reform options in the Philippines
• Tax transparency
• Tax and its impact on property prices
• Improving the taxation of trusts
• Different models for the taxation
You may not live forever

• But you can leave your legacy behind

• You can open doors of opportunities for others to
come in.
• You can create and share knowledge to uplift the
life other people
• You can leave your footprints for others to follow
Excellence is God’s Handwriting

Together we can do it!