Developed Core Competencies of Accountancy Students in Blended Learning

Design/Methodology/Approach

The paper opted for a descriptive study using the theoretical framework for accountants as a foundation to achieve the objectives of identifying the developed core competencies on the aspect of knowledge, skills, and values among graduating accounting students of Central Luzon State University, Nueva Ecija, Philippines. The questionnaires are composed of statements on core competencies and adapted from the Core Competency Framework of the Philippine Accountancy Profession. Descriptive statistics was utilized from the gathered online surveys to validate the interpretation of the findings. Cramer’s V and Pearson Correlation Coefficient Analysis were employed to identify the significant variables as reliability tests.

Purpose

The study aims to determine the core competencies developed by graduating accountancy students in terms of their knowledge, skills, and values in their future profession. Understanding these core competencies will enable policy-makers to assess the readiness of students prior to taking the state-board examinations for accountants which is construed to be one of the toughest licensure examinations in the country. This will also ensure appropriateness of policies, assess amendments, if necessary, gauge aspects that hinder learning growth and holistic development.

Research Limitations/Implications

Because of the chosen research approach, the research results may lack generalizability among all accountancy students. Therefore, researchers are encouraged to test the proposed propositions further.

Practical Implications

The paper includes implications for the development of a stereotype of developed core competencies among all accountancy students that would create either positively or negatively impact decisions to be made by policy-makers.

Originality/Value

This paper fulfills an identified need to study how policies can be revised, reformed, and/or amended to ensure full learning and development of competencies will be at par with the needs of the accountancy profession.