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The Contributions of Continuing

Professional Development to the


Personal and Professional Growth
of Certified Public Accountants in
Academe
Rapid Change
Continuing Continuing
Professional Professional
Education Act of Development Act
2013 of 2016
Republic Act No. 10912
Continuing Professional Development
CPD Programs

CPD Council
CPD requirements are geared to:
• Enhance and upgrade the competencies and qualifications of
professionals
• Ensure international alignment of competencies and qualification of
professionals
• Ensure the development of quality assured mechanisms for the
validation, accreditation and recognition of formal or non-formal
learning
• Ensure maintenance of core competencies and development of
advanced and new competencies
• Recognize and ensure the contribution of professionals in uplifting the
general welfare, economic growth and development of the nation
Section 32, Article IV of the Republic Act No. 9298

-Otherwise know as Philippine Accountancy Act of 2004-


Learning paradigm
for CPAs in academe
CPA in Academe
Awareness of
Local CPD
Organization
Employers and Schools
Professional Regulation
Commission (PRC)
Professionals, particularly the CPAs
Significance of Completing
the CPD Units And Its
Contributions
Professional Professional
Ethics and
Competence Values

IMPACTS

Student Benefits
Learning And
Outcome Compensation
Limited to CPA professors below
sixty (60) years old in NFJPIA
registered schools and universities
in Bulacan that caters
Bachelor of Science in Accountancy
Likert Scale

Comment
Section
Statistical Treatment Used

1 Descriptive Statistics

2 Pearson Correlation Coefficient

3 T-test
This sought to answer the following questions
1. How did the respondents assessed the following factors:
1.1 CPD attendance?
1.2 Professional Competence gained?
1.3 Professional Ethics awareness?
1.4 Student Learning Outcome Achieved?
1.5 Benefits and Compensation Received?
2. What is the significant relationship between CPD
attendance and the following factors:

2.1 Professional Competence


2.2 Professional Ethics
2.3 Student Learning Outcome
2.4 Benefits and Compensation
Hypothesis:
Ho1 – There is no strong significant relationship between CPD attendance
and Professional competence of CPAs in academe.

Ho2- There is no strong significant relationship between CPD attendance


and Professional Ethics of CPAs in academe.

Ho3- There is no strong significant relationship between CPD attendance


and Student Learning Outcome of CPAs in academe.

Ho4- There is no strong significant relationship between CPD attendance


and Benefits and Compensation in academe.
Conceptual Framework
SUBJECT:

34 CPA professors
12 colleges and universities
BS Accountancy program
CHED accredited as of July 2017
NFJPIA-R3 registered
Likert Scale
Precoded responses to measure independent variable in
terms of level of frequency:

Numerical Value Verbal Interpretation

1 Never

2 Rarely

3 Sometimes

4 Often

5 Always
Precoded responses to measure dependent variable in terms
of agreement:

Numerical Value Verbal Interpretation

1 Strongly disagree

2 Disagree

Neither agree nor


3
disagree

4 Agree

5 Strongly agree
Gathered data is composed of Primary Data
Questionnaire in a form checklist
included all variables
Profiling
GENDER

AGE

NUMBER OF YEARS IN
ACADEME

POSITION

EMPLOYMENT TYPE
Questionnaire was created
using the

Likert Scale
A comment section for respondents is
also provided to express their stand
regarding the implementation of
additional required CPD units.
CHECKING,
COLLECTION OF
APPROVAL REQUEST ACCOMPLISHED
TALLYING,
LETTERS
PAPER AND
TABULATION
Ethical Consideration

Confidentiality, Integrity, Objectivity and


Time Consideration
DESCRIPTIVE STATISTICS’
MEASURE OF CENTRAL TENDENCY
CPD Attendance: Degree of Frequency
Professional Competence

Student Learning Outcome


Benefits and Compensation
}
Professional Ethics and Values Degree of Agreement
PROFESSIONAL STUDENT
COMPETENCE LEARNING
OUTCOME

BENEFITS
PROFESSIONAL AND
ETHICS AND VALUES COMPENSATION
PEARSON CORRELATION COEFFICIENT
T-TEST
STATISTICAL
TREATMENT
CPD Attendance
Professional Competence
Professional Ethics and Values group range
Student Learning Outcome
Benefits and Compensation
CPD ATTENDANCE
Table 2: Mean Interpretation Range

Mean Range Difference Degree of


Frequency/Agreement
4.6 – 5.0 .40 Strongly High

3.6 – 4.5 .40 High

2.6 – 3.5 .40 Moderately High

1.6 – 2.5 .40 Low

1.0 – 1.5 .40 Strongly Low


Table 3: Descriptive Statistics of the Independent and Dependent Variables

Mean
CPD
Attendance
3.4313
Professional Competence
Table 3: Descriptive Statistics of the Independent and Dependent Variables

Mean
Professional
Competence
3.8571
Respondents agreed that:
-Through CPD, they were able to enhance their
communication skills resulting to more team enhancement
and reduced conflicts.
-It helped them understand the existing differences between
people’s culture, language, personality, as well as their social
graces.
-They were able to manage their time and resources
effectively by applying the techniques they’ve learned in
attending CPD activities.
Correlation of the Independent and the Dependent Variables

Professional Professional Ethics Student Learning Benefits and


CPD Attendance
Competence and Values Outcome Compensation

Pearson
Correlation
1 .595** .512** .311 .193
Sig. (2-tailed)

N
CPD Attendance
.000 .002 .073 .275

34 34 34 34 34

**. Correlation is significant at the 0.01 level (2-tailed).


*. Correlation is significant at the 0.05 level (2-tailed).
Epstein 2002
Ross 2013
Board of Accountancy
Professional Ethics & Values
Table 3: Descriptive Statistics of the Independent and Dependent Variables

Mean
Professional Ethics
and Values
3.8117
Correlation of the Independent and the Dependent Variables

Professional Professional Ethics Student Learning Benefits and


CPD Attendance
Competence and Values Outcome Compensation

Pearson
Correlation
1 .595** .512** .311 .193
Sig. (2-tailed)

CPD Attendance
N Student Learning Outcome
.000 .002 .073 .275

34 34 34 34 34
Association of Chartered
Certified Accountants 2013
Student Learning Outcome
Table 3: Descriptive Statistics of the Independent and Dependent Variables

Student Learning Mean


Outcome
4.1764
Respondents agreed that:
-they became aware of the current updates made with regards to
regulating laws and standards which are vital for the student’s
learning.
-CPD attendance helped them became more confident in discussing
subjects with their students.
- It enabled them to relate current issues and crisis in the business
world with accounting matters.
Correlation of the Independent and the Dependent Variables

Professional Student
CPD Professional Benefits and
Ethics and Learning
Attendance Competence Compensation
Values Outcome

Pearson
Correlatio
n 1 .595** .512** .311 .193
Sig. (2-
CPD tailed)
Attendance .000 .002 .073 .275
N
34 34 34 34 34
Sultan & Shafi 2014
Benefits & Compensation
Table 3: Descriptive Statistics of the Independent and Dependent Variables

Benefits and Mean


Compensation
2.7794
The respondents disagreed that:
-They had a salary increase due to acquired CPD units.
-They received incentives upon completion of CPD units
-They had a promotion because of the completed CPD units

The respondents agreed that:


They had a personal growth due to the CPD activities they
have participated.
Correlation of the Independent and the Dependent Variables

Professional Student
CPD Professional Benefits and
Ethics and Learning
Attendance Competence Compensation
Values Outcome

Pearson
Correlatio
n 1 .595** .512** .311 .193
Sig. (2-
CPD tailed)
Attendance .000 .002 .073 .275
N
34 34 34 34 34
Marwa (2012)
Prieto (2013)
Profiling
CPD ATTENDANCE

FEMALES BABY BOOMERS CPA LAWYERS PROFESSORS EMPLOYED IN FULL TIME


1-5 YEARS IN PUBLIC SCHOOLS REGULAR
ACADEME
PROFESSIONAL COMPETENCE

FEMALES BABY BOOMERS CPA LAWYERS PROFESSORS EMPLOYED IN FULL TIME


5-10 YEARS IN PUBLIC SCHOOLS PROBATIONARY
ACADEME
PROFESSIONAL ETHICS & VALUES

FEMALES BABY BOOMERS CPA LAWYERS PROFESSORS EMPLOYED IN PART TIME


5-10 YEARS IN PUBLIC SCHOOLS CONTRACTUAL
ACADEME
STUDENT LEARNING OUTCOME

FEMALES BABY BOOMERS CPA LAWYERS INSTRUCTORS EMPLOYED IN FULL TIME


5-10 YEARS IN PUBLIC SCHOOLS PROBATIONARY
ACADEME
BENEFITS & COMPENSATION

FEMALES BABY BOOMERS CPA LAWYERS ASSOCIATE EMPLOYED IN FULL TIME


PROFESSORS PUBLIC SCHOOLS PROBATIONARY
1-5 YEARS IN
ACADEME
Professional
Competence

CPD
Attendance
has most
impact on
Professional
Ethics and
Values
Professional Competence
and
Professional Ethics and Values
have strong correlation
with CPD attendance
Student Learning Outcomes
and
Benefits and Compensation
has no correlation existed
Most of respondents agreed
that CPD requirements are
really important
Some of the respondents
views CPD units as a
burden
To summarize, CPD activities
benefit CPA professors in
Bulacan in terms of professional
competence gained and
professional ethics and values
awareness.
• Furthermore,
• Widen the scope and sample size
• New way of data collection
• Different Statistical Treatment

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