The Development of Analytical Communicat

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THE DEVELOPMENT OF ANALYTICAL, COMMUNICATION AND

RESEARCH SKILLS IN ACCOUNTING EDUCATION:

PERCEPTIONS OF DE LA SALLE UNIVERSITY

ACCOUNTANCY STUDENTS AND

FACULTY MEMBERS

A Research Paper

Presented to the Marketing Department

De La Salle University

In partial fulfillment

of the course requirements

in Philosophy of Science and Scientific Methods

Submitted to:

Mr. Manuel Alfredo de Leon, MAC

Submitted by:

Mc Reynald Banderlipe II

Cynthia Castillo

Christian Navarro

Carlos Nemenzo, Jr.

Allouraine Sabiniano

April 5, 2005


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ACKNOWLEDGMENT

The researchers would like to give its warmest gratitude to the following people

who have helped and inspired us to complete this paper:

We would like to thank Mr. Manuel Alfredo de Leonfor the wisdom that he has

shared to us which allowed us to transform this paper into a more scholarly output.

We are indebted to the De La Salle University (DLSU) Accountancy

Department, for being our home, during the term, especially to its faculty and staff for

the support and patience they have shown us.

We give our sincerest appreciation to all our respondents, the DLSU

Accountancy students and faculty members of and PRACTITIONERS, for their

cooperation and participation in both our focus group discussions which allowed us to

gain new perspectives on the improvement of our research paper and in responding to our

survey questionnaires for which this paper would never have been completed.

We thank our families and friends for the continued inspiration despite the

minimum quality time spent with them for the duration of this research.

We dedicate this paper to all of you who believe that the skills discussed in this

paper should be integrated in accounting education to achieve a quality Accountancy

Education.

Most of all, we thank our Lord and Savior, Jesus Christ, for giving us the

wisdom and perseverance to finish this paper despite our busy working schedules. We

offer to you this humble work inspired by Your love and guidance.


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ABSTRACT

With the complexity of todays business transactions, accountants are continuously

challenged to cope with the changes to survive in the profession. Such changes require

academic institutions to emphasize the development of knowledge and skills among

accountancy students.

This paper focuses on the development of three skills: analytical, communication, and

research skills in the accountancy education as perceived by Accountancy students and

faculty members. Using the data from the surveys gathered from accountancy students

and faculty members of De La Salle University, results show that all problem solving,

evaluating and interpreting financial data/systems, business cases, and design of

theoretical questions discouraging memorization are perceived by students to be highly

significant to the general development of analytical skills. On the other hand, faculty

members only perceive business cases, evaluating financial systems, and design of

theoretical questions to be significant in the analytical skill development. Despite this

result, both students and faculty agree that problem solving is the number one factor in

the development of the skill, while on-the-job training is considered to be the least factor.

In terms of communication skills, students perceive all areas such as oral

communication, written communication, non-verbal communication, and listening skills,

with the exception of essay writing, to be highly significant with the general evaluation of

communication skills. Faculty members, on the other hand, perceive writing essays,

debates, and graded recitation to be highly significant factors in the development of the


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skill. It was also found out that preparing written reports is the number one sub-skill that

develops the communication skills, as evidenced by high mean scores.

For research skills, all factors such as awareness on plagiarism, reference to other

school materials, basic and applied research, taking research methodology courses and

other related subskills are highly significant as perceived by students. Faculty members

perceive only preparing basic and applied research, feasibility and industry studies, and

formal course on research methods to be the highly significant factor in the development

of research skills. It also noted that awareness on plagiarism and reference to other school

materials are the main factors in the development of the skill, as perceived by students

and faculty members, respectively.

Students perceive Mandatory CPE programs to be helpful in the development of ACR

skills, whereas faculty members do not. While the notion that the development of ACR

skills is developed more through experience than classroom learning are not highly

significant to both faculty and students, students placed high significance on DLSUs

participation in the development of the skill in contrast with the faculty perceptions. At

the end of the paper, conflicting opinions as to why the development of ACR skills is

hampered in accounting education are presented.

Future research for this study should be geared towards formulation of policies and

programs toward the development of ACR skills, increasing the geographical scope of

the study, the consideration and assessment of other skills necessary in the accountancy

profession.


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LIST OF TABLES

TABLE NUMBER PAGE

1 Sample Size Allocation among the Different Year Levels of

BSA students in De La Salle University

46

2 Demographics of Respondent Accountancy Students 52

3 Demographics of Respondent Accountancy Teachers 53

4 Mean Responses of Students and Teachers on General

Evaluation of ACR Skill

55

5 Spearman Correlation Coefficients for Analytical Skills withMean Responses by Students and Teachers

57

6 Spearman Correlation Coefficients for Communication Skillswith Mean Responses by Students and Teachers

59

7 Spearman Correlation Coefficients for Research Skills withMean Responses by Students and Teachers

62

8 Spearman Rank Correlation of General Evaluation Statements

Correlated with Mandatory Continuing Professional Education(CPE) and the Mean Responses by Students and Teachers

64

9 Spearman Rank Correlation of General Evaluation StatementsCorrelated with the Notion that ACR Skills are Developed

More Through Experience and the Mean Responses by

Students and Teachers

65

10 Spearman Rank Correlation of General Evaluation Statements

Correlated with the Opinion that De La Salle University,

specifically the Accountancy Department helps develop theACR skills of Accountancy Students and the Mean Responses

by Students and Teachers

66

11 Students Opinion on Reasons of Underdevelopment of ACR

Skills of Accountancy Students

68

12 Teachers Opinion on Reasons of Underdevelopment of ACR

Skills of Accountancy Students,

69

13 Students and Teachers Ranking of ACR Skills According to

Importance

71


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LIST OF FIGURES

FIGURE NUMBER PAGE

1 Conceptual Framework 43

2 Operational Framework 44


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LIST OF APPENDICES

APPENDIX

A Focused Group Discussion Guide Questions for Students,

Teachers, and Practitioners

B Survey Questionnaire


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CHAPTER 1

BACKGROUND OF THE STUDY

1.1 INTRODUCTION

While businesses evolve with more complexity in systems and processes, accountants

are being challenged by change and competition. Changes are happening at an ever-

increasing pace and accountants need to cope with them to survive in the profession.

Being outdated may cause accountants to be easily engulfed by competition.

As the accounting profession is being revolutionized, many professionals are thrown

into a storm of confusion. Although professionals seem to be perplexed, students are

more beleaguered and victimized by the current changes as they prepare to enter the

accountancy profession. These changes resulting from the harmonization of accounting

standards appear to be discouraging and puzzling to the accountancy students.

Notwithstanding several researches on perceptions with regard to education quality

and effectiveness of teaching and learning, regulatory boards, business executives, and a

great part of the public are pushing to ground educational standards far more relevant to

the knowledge and skills needed to succeed in the new business model. Thus, new

challenges are identified in the efforts of institutions to improve the quality of education

(Mustafa & Chiang, 2006).


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As educational institutions carry the burden of preparing students for the profession,

the challenges become more difficult because of the policies set by the Board of

Accountancy (BOA) and Commission on Higher Education (CHED). This is evidenced

by the ability of CHED to close down accountancy programs. This poses a challenge to

academic institutions in improving the accountancy program to emphasize the knowledge

and skills that should be developed by accountancy students.

In a CHED Memorandum on Revised Minimum Curricular Requirements for

Bachelor of Science in Accountancy (2006), it was emphasized that the accounting

educations ultimate goal is to produce competent professionals capable of making

positive contributions to the society. The memorandum lists the knowledge and skills

necessary to become a competent and successful professional.

Several researches have supported the increased emphasis on the development of these

skills. In his article, Burnett (2003) suggested that the development of analytical or

critical thinking and communication skills should be pursued throughout the students

stay in the university rather than incorporating it in a term or two as these skills are the

foundation of the all other skills. Burnett also emphasized the need for an accountancy

student to improve his research skills to better prepare him for his career.

This paper tackled the development of analytical, communication, and research skills

as perceived by DLSU Accountancy students and faculty members. This research was

conducted to determine if the three skills are integrated and developed in the academe


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specifically by De La Salle University (DLSU). Two perceptions, of the students and of

the teachers, regarding the interaction of the significant skills and quality of accounting

education were examined.

Students from the Bachelor of Science in Accountancy (BSA) were selected as

respondents to determine whether they perceive themselves as having the skills necessary

to succeed in the profession. The Accountancy faculty members comprise the second set

of respondents as teachers are considered as one of the foundations of the accountancy

education.

Analytical skills are necessary in solving unstructured problems requiring judgments

and critical thinking. These skills may be developed in school through exposures in a

variety of business cases and practical application. Application of analytical skills will

prove to be important in processing complex business transactions in the work place.

Communication skills, on the other hand, involve the transmission and receipt of

information in a concise and effective manner. Such skills are critical in successful verbal

presentations and written assignments. In practice, communication skills are essential in

client relations, interaction with colleagues and dealings with government agencies.

Lastly, research skills involve the ability to organize efforts and logical thinking to

obtain and expand knowledge in solving problems (Edralin, 2002). These skills are best

developed in courses that allow students to utilize resources other than textbooks. In the


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business world, said skills are crucial in corporate strategic planning, industry analysis,

financial performance studies, and other significant business related investigation.

1.2 REVIEW OF RELATED LITERATURE

Decline in the Quality of Accountancy Students

The recent scandals faced by the Accountancy profession has spurred a lot of

speculations on the proficiency of Certified Public Accountants (CPAs) in demonstrating

some skills required in the practice of the profession. Although training future CPAs has

been made easier due to advances in technology and the availability of modern learning

tools, there was still a perennial problem with regards to the skills being developed by the

students.

Studies showed that the accountancy profession has generally declined in quality and

employers have expressed dissatisfaction on the abilities of accounting graduates. In fact,

a fifteen-page study was co-authored by the CEOs of the former Big Eight accounting

firms in 1989 to express their concern on the quality and number of accounting graduates

available to the accounting profession (Madison, 1990; Fowler, 1989).

The Big Eight pointed out that the accountancy profession has expanded and thus has

become more complex. The diversification of services offered by accounting firms,

together with the expansion of these firms into the international market had set a higher

standard to succeed in the accountancy profession. Success in the practice of accounting


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requires both skills and knowledge in public accounting gained through talents, pre-entry,

and continuing education (Madison, 1990).

Furthermore, faculty members perceive that the abilities of todays accounting

students are weaker compared to prior years. In spite of this, higher grades were given to

these students, indicating that standards on accounting students were lowered (Morgan,

Sneed, & Swinney, 1999). This may be one of the reasons why practitioners complain on

the abilities of new hires despite their high GPAs (Pearson, 1995).

Improving the Quality of Accounting Education

Both practitioners and academicians are concerned with this decline in quality of

todays accounting graduates. Practitioners suggested that the accounting curricula

should emphasize on developing interpersonal and analytical skills, as well as public

speaking abilities. Moreover, professional organizations recommended that instructors

incorporate cases, group projects, written assignments, oral reports and research projects

into their classes (Dow & Feldmann, 1994).

These findings were consistent with the study conducted by Larkin (1994)

rationalizing the need for students to develop communication and technical skills. Larkin

believes that these non-technical skills are just as important as technical skills for

success in the business world (p. 20). Despite this increased emphasis on non-technical

skills, students are still unable to appreciate the value that employers place on non-


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technical skills. This was verified in the study conducted by Usoff and Feldmann in

1998.

The increased demand in improving the students skills does not mean a complete

change in the accounting curricula. Technical accounting topics should still be the focus

of accounting courses. Yet teaching methodologies should be revised to enhance the

students communication and interpersonal skills (Pearson, 1995).

This was contradicted by the study presented by Sneed and Morgan in 1999. The

study identified the accounting curriculum as the main factor of the weakness in

communication and problem-solving ability of the students. They suggested the redesign

of the curriculum to incorporate these skill areas and the continuous development of the

skill throughout the entire curriculum. In response to the increased requirements set by

the profession, several states in the U.S.A. implemented the 150-hour requirement, thus

extending the length of stay in the university by a year(Dresnack & Strieter, 2005).

Studies also showed that accounting education has shown signs of improvement. Both

practitioners and educators believe that a lot of progress in the accounting education has

been made by emphasizing active learning and skills development. Interviews with

known academicians in the United States showed that more ethics and fraud cases were

being taught. Increased attention was also placed in developing writing and oral skills, as

well as utilization of technological advances such as e-mail, spreadsheets, presentations

and video streaming (Myers, 2005).


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Stone (2000) urged educators to revert back to the definition of accounting which, in a

way, defines the skills needed by the professionals who exercise them. These skills

include converting data into information, summarizing the information, distinguishing

relevant from irrelevant information, attesting to the reliability of the information, and

communicating information effectively.

Analytical Skills

Analytical skills pertain to the ability of a person in identifying and solving

unstructured problems in unfamiliar settings and exercising judgments based on the

comprehension of unfocused set of facts (Burnett, 2003). Schafersman (1991) defines

critical thinking as the correct thinking in pursuit of relevant and reliable knowledge

around the world. It embodies a reasonable, reflective, responsible, and skillful thinking

in order to ask appropriate questions, gather relevant information, efficiently sort the

information, reason logically from the information, and arrive to a reliable conclusion.

Analytical skills, particularly critical thinking skills, are as important as the other

skills, for critical thinking harnesses the ability to give light to problems of a

nondeterministic nature through identifying errors and irregularities which, in turn, aid

in making sound judgments (Jenkins, 1998).

The increased complexity of the business environment called for educators to develop

the students ability to deal creatively with multidimensional problems commonly

characterized by unstructured facts and uncertain solutions (Jones & Duncan, 1995).


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Because critical thinking is based on information, Schafersman (1991) suggested that

critical thinking be taught during lectures, laboratory exercises, homeworks, quantitative

exercises, term papers, and exams where information can be processed in order to come

up with considerable judgment.

An effective way of developing the analytical skills needed in business is by

incorporating case analyses in the curriculum. Though the inclusion of cases, mostly in

Intermediate Accounting classes which is common in universities in the United States,

these cases have minor influence on the students grades. Studies showed that only 60%

do not incorporate any grade on cases when evaluating the students overall performance

(Dow & Feldmann, 1994).

In a study performed by Kealey, Holland, and Watson (2005), there was a significant

relationship between critical thinking and performance in a particular accounting subject,

which substantiates the need to develop the skill to reduce failure rates in class and to

gear students towards becoming future accounting professionals.

In 1999, the American Institute of Certified Public Accountants (AICPA) stressed that

critical skills aid to conjoin information from various disciplines. There exists the need to

strategize approaches, to adopt the strength-weakness-opportunity-threat (SWOT)

analysis in dealing with business problems, to maximize the use of resources, to apply the

concepts learned in other scenarios, and to analyze information relevant for decision-

making. In a previous paper by AICPA (1997), it emphasized the use of the skill to be


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directed towards the creation of measures and forms of assistance in helping businesses

improve their operations.

The development of analytical skills is highly related to the development of

communication skills, specifically writing. Though effective writing focuses on content,

it also involved compiling ideas, drafting outlines and analyzing the different aspects of

an issue. Thus, critical thinking should precede writing (Reinstein & Trebby, 1997).

Communication Skills

Communication skills involve both receiving and transmitting information and

concepts, including effective reading, listening, writing, and speaking (Burnett, 2003).

Additionally, the skills should not be limited to the understanding of the communication

theory, preparation of business correspondences, and the presentation of reports (Maupin

& May, 1993).

Several related studies suggest that communication skills should be an application of

the theory in emphasizing ideas, in observing good writing conventions (Danziger, 1997),

in organizing the flow of thought, the observance of the 7 Cs of Communication

(correctness, conciseness, clarity, completeness, concreteness, consideration, and

courtesy), the use of standard English, the awareness of the purpose of writing, and the

appropriateness of the writing for readers (May and Menelaides, 1993).


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Communication skills play a very important role in the development of an accounting

professional. These skills are required of accountants to transfer information easily and

defend views to clients and peers (Reinstein & Trebby, 1997). However, recent studies

indicate that there is a problem with regard to the development of communication skills

of accounting students. This can be attributed to the inclusion of only one writing course

in the accounting curriculum and the nave exposure of educators to different types of

writing activities by CPAs (Sriram and Coppage, 1992).

In a related study conducted by Hussain, Al-Darayseh, & D Ouville (1994), a large

chunk of firms are dissatisfied with the undergraduates because of oral-written

communication problems. In addition to this, the firms stressed the importance of

intensifying the accounting curriculum by integrating more oral-written communication

courses and information technology courses towards a more enhanced academic

preparation of the students. Others suggested the inclusion of a fifth year in the

accounting curricula to meet the needs of harnessing communication skills (Anonymous,

1982). Furthermore, Sutherland (2004) suggests the inclusion of exercising integrity in

communication, particularly in written communication, where plagiarism can be the last

resort for students who are not oriented to the best writing practices in the profession.

Reinstein and Trebby presented techniques in improving the students writing skills by

requiring them to submit term papers and cases. Term papers require students to resolve

an accounting issue with carefully researched arguments. Students were also required to

develop from the professors own experiences, course textbooks, seminars and previous


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examinations. Students were also encouraged in class participations to develop their oral

communication skills.

Research skills

Research skills include the ability to locate, obtain and organize information to be able

to solve the problem on hand (Burnett, 2003).

AICPA (2004), in its publication AICPA Core Competency Framework for Entry

into the Accounting Profession, states that research skills are important to those who

will enter the accountancy profession. It adds that the skills are useful for CPAs to access

relevant guidance or other information and be able to understand and apply it. Moreover,

the elements of good research skills include the employment of relevant research skills,

the identification and access to relevant information, the ability to evaluate various

sources of data, and the ability to resolve conflicts with regards to the data.

The Philippine CHED (2006) agreed to this advocacy, evidenced by the issuance of

the Revised Minimum Circular Requirements for Bachelor of Science in Accountancy.

Schools of Accountancy are encouraged to undertake research activities in order to

improve teaching methodology, education, and accounting practices in the country.

Khani, Edwards, Read, Pope, and Freeman (1994) articulated ways on how they

prepared their accounting students as they face the work place. These professors required

students to find real-business problems and design a game plan in solving these problems.


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Some of them asked students to analyze financial reports and to integrate macroeconomic

factors in their financial studies while others balance accounting theory with illustrations

of the real-world accounting practice. Since the development of research skills rests with

the students ability to gather, organize, assimilate data and present results of the

research, they encouraged their students to maximize the use of resources and apply all

the things learned in accounting classes in harnessing their research skills.

Despite the struggles being faced by the academic world of accounting, academicians

have placed high hopes in reforming the accounting education. Williams (1993) presents

that accounting education, because of its dynamic nature, should be transformed into a

program that would integrate all facets of accounting, business and general education into

the study and practice of accounting. Moreover, other than developing only the technical

skills, accounting education must also develop and upgrade the non-technical skills,

particularly the analytical, communication, and research skills. These, in turn, would

result to producing competent graduates and highly qualified CPAs ready to face the

challenges in the practice of the profession.

1.3 STATEMENT OF THE PROBLEM

In line with the need to determine perceptions of Accountancy teachers and BSA

students of DLSU regarding the extent of the development of the analytical,

communication, and research (ACR) skills in the DLSU accountancy program, the

following research questions were formulated:


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1. Is there significant correlation between the general evaluation on analytical skills

development in accounting education and :

1.1. Ability to evaluate and interpret financial data;

1.2. Ability to evaluate and interpret financial systems (e.g. internal control

system);

1.3. Ability to conclude and recommend based on analysis;

1.4. Problem solving;

1.5. Business cases;

1.6. Flow chart preparation;

1.7. On the job training;

1.8. Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT);

1.9. Design of theoretical questions discouraging memorization?

2. Are the following specific analytical skills developed/being developed in

accounting education and to what extent:

2.1 Ability to evaluate and interpret financial data;

2.2 Ability to evaluate and interpret financial systems (e.g. internal control

system);

2.3 Ability to conclude and recommend based on analysis;

2.4 Problem solving;

2.5 Business cases;

2.6 Flow chart preparation;

2.7 On the job training;


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2.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT);

and

2.9 Design of theoretical questions discouraging memorization.

3. In general, are analytical skills developed/being developed in the accounting

education? To what extent?

4. Is there significant correlation between general evaluation on communication

skills development in accounting education and:

4.1 Ability to verbally explain financial information;

4.2 Ability to explain in writing financial information;

4.3 Ability to ask clear and relevant questions;

4.4 Ability to communicate effectively one's points of views;

4.5 Ability to deliver powerful presentations;

4.6 Ability to persuade and convince others;

4.7 Graded recitation;

4.8 Reporting in class (e.g. presentation of business cases, and explaining

solutions to accounting problems);

4.9 Debates on accounting issues;

4.10 Open forum with lecturers and practitioners;

4.11 Written reports (e.g. business cases);

4.12 Writing essays as part of exam question;

4.13 Writing term papers;


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4.14 Receiving feedback from teachers on business cases, research papers, and

other written requirements submitted;

4.15 Posture;

4.16 Facial expression;

4.17 Eye contact;

4.18 Personal appearance;

4.19 Mere listening;

4.20 Listening and taking notes at the same time;

4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)?

5 Are the following specific communication skills developed/being developed in














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5.15 Posture;


5.17 Eye contact;



5.20 Listening and taking notes at the same time; and

5.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)?

6. In general, is communication skills developed/being developed in accounting

education? To what extent?

7. Is there significant correlation between the general evaluation on research skills

development in accounting education and:

7.1 Basic and applied research;

7.2 Business cases;

7.3 Industry studies;

7.4 Feasibility studies;

7.5 Reference to other text materials;


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7.6 Taking a formal course on research methodology (separate subject/course);

7.7 Awareness on the nature, impact, and consequence of plagiarism;

7.8 Ability to link data, knowledge, and insights gathered from various sources?

8. Are the following specific research skills developed/being developed in



8.2 Business cases;




8.6 Taking a formal course on research methodology (separate subject/course);

8.7 Awareness on the nature, impact, and consequence of plagiarism; and

8.8 Ability to link data, knowledge, and insights gathered from various sources?

9. In general, is research skills developed/being developed in accounting education?

To what extent?

10.Is there significant correlation between the Mandatory Continuing Professional

Education and:

10.1 General evaluation for analytical skills development;

10.2 General evaluation for communication skills development;

10.3 General evaluation for research skills development?


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11.Is there significant correlation between the notion that ACR skills are developed

more through own experience rather than classroom learning and:




12.Is there significant correlation between De La Salle University, specifically the

Accountancy Departments ACR skills development of its accountancy students

and




13.Is there a need to rank ACR skills in the order of importance?

1.4 STATEMENT OF RESEARCH OBJECTIVES

General

This study aims to determine the perceptions of accountancy teachers and BSA

students of DLSU regarding the extent of the development of the analytical,

communication, and research skills in the DLSU accountancy program.


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Specific

In examining closely the perceptions of DLSU Accountancy faculty and BSA

students, this study specifically aims:

1. To determine if there is significant correlation between the general evaluation on

analytical skills development in accounting education and:



system);



1.5 Business cases;





2. To determine if the following specific analytical skills are developed/being

developed in accounting education:



system);



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2.5 Business cases;




and


3. To determine if analytical skills in general are developed/being developed in

accounting education.

4. To determine if there is significant correlation between general evaluation on

communication skills development in accounting education and:












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4.15 Posture;


4.17 Eye contact;



4.20 Listening and taking notes at the same time;

4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.).

5. To determine if the following specific communication skills are developed/being










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5.22 Posture;


5.24 Eye contact;



5.27 Listening and taking notes at the same time; and

5.28 Giving feedback (e.g. paraphrasing what was said, commenting, etc.).

6. To determine if communication skills in general are developed/being developed in


7. To determine if there is significant correlation between the general evaluation on

research skills development in accounting education and:



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7.2 Business cases;




7.6 Taking a formal course on research methodology (separate

subject/course);


7.8 Ability to link data, knowledge, and insights gathered from various

sources.

8. To determine if the following specific research skills are developed/being



8.2 Business cases;




8.6 Taking a formal course on research methodology (separate

subject/course);



sources.


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9. To determine if research skills in general are developed/being developed in


10.To determine if there is significant correlation between the Mandatory Continuing

Professional Education and:



10.3 General evaluation for research skills development.

11.To determine if there is significant correlation between the notion that ACR skills

are developed more through own experience rather than classroom learning and:




12.To determine if there is significant correlation between De La Salle University,

specifically the Accountancy Departments ACR skills development of its

accountancy students and




13.To determine if there is a need to rank ACR skills in the order of importance.


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1.5 SCOPE AND LIMITATIONS OF THE STUDY

This paper shall cover the perceptions of DLSU BSA students currently enrolled

during the third trimester of school year 2005-06 as well as Accountancy Faculty

members with teaching loads during the said trimester.

In the conduct of this research, the following limitations were set:

1. Despite the need to develop skills other than analytical, communication and

research, to attain quality accounting education, the study was limited to these

three skills only due to the emphasis placed by literature on these skills.

2. The study is limited to the perceptions of BSA students and Accountancy faculty

members on the development of ACR skills.

3. The study did not include DLSU BSA alumni due to non-availability of contact

information.

4. Though a focused group discussion was conducted with the accounting

practitioners regarding their perceptions on the development of ACR skills, the

study was only made to get general information and opinion of practitioner to

verify aspects of related literature. Practitioners were not included as the study is

limited only to those directly involved in accounting education, specifically

students and teachers.

5. The students who were subjected to the pilot testing of the survey questionnaire

may also be selected for the actual survey due to random sampling. The teachers

who were helpful in the pilot testing of the survey questionnaire will be surely


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being selected to answer the revised and final survey questionnaire due to

purposive sampling.


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CHAPTER 2

THEORETICAL FRAMEWORK

2.1 ASSUMPTIONS OF THE STUDY

This study is aimed at determining the development of analytical, communication and

research skills in the accounting education as perceived by the DLSU accountancy

students and faculty members. Prior to the actual conduct of the study, the following

assumptions were posed:

1. The development of analytical, communication and research skills in the

accounting education are necessary to produce competent graduates and

successful professionals;

2. Technical skills and other skills are already inherent or developed among

accountancy students;

3. Both students and faculty members are involved in the development of analytical,

communication and research skills;

4. Incoming college students already possess a certain degree of ACR skills and

these skills shall befurther developed in the accounting education;

5. No cause-effect relationship is assumed between perceptions of students and

teachers and between ACR skills in general and the sub-skills; and

6. Academic institutions incorporate in their accountancy programs the importance

of developing the ACR skills.


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2.2 HYPOTHESES OF THE STUDY

The following hypotheses will be tested:

Null Hypotheses (Ho)

Ho1: The general evaluation on analytical skills development in accounting education has

no significant correlation with:

1.1 Ability to evaluate and interpret financial data


system)

1.3 Ability to conclude and recommend based on analysis

1.4 Problem solving

1.5 Business cases

1.6 Flow chart preparation

1.7 On the job training

1.8 Analysis of Strengths, Weaknesses, Opportunities and Threats (SWOT)

1.9 Design of theoretical questions discouraging memorization

Ho2: The following specific analytical skills are not developed/being developed in

accounting education:



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system)


2.4 Problem solving

2.5 Business cases





Ho3: Analytical skills in general are not developed/being developed in accounting

education.

Ho4: The general evaluation on communication skills development in accounting

education has no significant correlation with:

4.1 Ability to verbally explain financial information

4.2 Ability to explain in writing financial information

4.3 Ability to ask clear and relevant questions

4.4 Ability to communicate effectively one's points of view

4.5 Ability to deliver powerful presentations

4.6 Ability to persuade and convince others

4.7 Graded recitation


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solutions to accounting problems)

4.9 Debates on accounting issues

4.10 Open forum with lecturers and practitioners

4.11 Written reports (e.g. business cases)

4.12 Writing essays as part of exam question

4.13 Writing term papers


other written requirements submitted

4.15 Posture

4.16 Facial expression

4.17 Eye contact

4.18 Personal appearance

4.19 Mere listening

4.20 Listening and taking notes at the same time

4.21 Giving feedback (e.g. paraphrasing what was said, commenting, etc.)

Ho5: The following specific communication skills are not developed/being developed in





5.4 Ability to communicate effectively one's points of views


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5.15 Posture


5.17 Eye contact


5.19 Mere listening



Ho6: Communication skills in general are not developed/being developed in accounting

education.


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Ho7: The general evaluation on research skills development in accounting education has

no significant correlation with:

7.1 Basic and applied research

7.2 Business cases

7.3 Industry studies

7.4 Feasibility studies

7.5 Reference to other text materials

7.6 Taking a formal course on research methodology (separate subject/course)

7.7 Awareness on the nature, impact, and consequence of plagiarism


sources

Ho8: The following specific research skills are not developed/being developed in



8.2 Business cases







sources


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Ho9: As perceived by DLSU Accountancy students and faculty members, research skills

in general are not developed/being developed in accounting education.

Ho10: The Mandatory Continuing Professional Education has no significant correlation

with:

10.1 General evaluation for analytical skills development

10.2 General evaluation for communication skills development


Ho11: There is no significant correlation between the notion that ACR skills are developed





Ho12: There is no significant correlation between De La Salle University, specifically the

Accountancy Departments ACR skills development of its accountancy students and




Ho13: There is no need to rank ACR skills in the order of importance.


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Alternative Hypotheses (Ha)

Ha1: The general evaluation on analytical skills development in accounting education has

significant correlation with:



system)


1.4 Problem solving

1.5 Business cases





Ha2: The following specific analytical skills are developed/being developed in accounting

education:



system)


2.4 Problem solving

2.5 Business cases


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Ha3: Analytical skills in general are developed/being developed in accounting education.

Ha4: The general evaluation on communication skills development in accounting

education has significant correlation with:
















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4.15 Posture


4.17 Eye contact


4.19 Mere listening



Ha5: The following specific communication skills are developed/being developed in














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5.29 Posture


5.31 Eye contact


5.33 Mere listening



Ha6: Communication skills in general are developed/being developed in accounting

education.

Ha7: The general evaluation on research skills development in accounting education has

significant correlation with:


7.2 Business cases





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sources

Ha8: The following specific research skills are developed/being developed in accounting

education:


8.2 Business cases







sources

Ha9: Research skills in general are developed/being developed in accounting education.

Ha10: The Mandatory Continuing Professional Education has significant correlation with:





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Ha11: There is significant correlation between the notion that ACR skills are developed





Ha12: There is significant correlation between De La Salle University, specifically the

Accountancy Departments ACR skills development of its accountancy students and




Ha13: There is a need to rank ACR skills in the order of importance.

2.3 OPERATIONAL DEFINITIONS

Presented below are the important terms are used in this study:

1. Accountancy is the measurement, disclosure or provision of assurance about

information that helps managers and other decision makers make resource

allocation decisions.

2. Accounting education is a systematic process aimed at developing accounting

knowledge, skills, and other capabilities within individuals.


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3. Analytical skills pertain to the ability of a person in identifying and solving

unstructured problems in unfamiliar settings and exercising judgments based on

the comprehension of unfocused set of facts (Burnett, 2003).

4. Bachelor of Science in Accountancy (BSA)is a college level accounting degree

program set forth in the Philippine Accountancy Act of 2004 and in CHED

Memorandum Order No. 26, Series of 2006.

5. Communication skills involve both receiving and transmitting information and

concepts, including effective reading, listening, writing and speaking (Burnett,

2003).

6. Continuing Professional Education (CPE) is the requirement for Certified

Public Accountants for updates and furtherance of learning related to the

accounting profession set forth in the Philippine Accountancy Act of 2004.

7. Essay writing is an analytic, interpretative, or critical literary composition,

usually dealing with its subject from a limited and often personal point of view.

8. Faculty is a collective noun for the academic staff of a college or a university:

professors, lecturers, or instructors. The terms faculty, faculty members, and

teachers are interchangeable for purposes of this research. The teachers or

faculty members in this study shall refer to Accountancy teachers, whether part-

time or full-time, unless otherwise stated.

9. On-the-job training refers to the acquisition of knowledge, skills, and attitudes

as a result of the teaching of vocational or practical skills and knowledge that

relate to specific useful skills which is concerned with workplace learning to

improve performance.


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10.Plagiarism occurs when a writer deliberately uses someone else's language,

ideas, or other original (not common-knowledge) material without acknowledging

its source (Sutherland, 2004).

11.Problem solving is defined as higher-order cognitive process that requires the

modulation and control of more routine or fundamental cognitive skills.

12.Research skills include the ability to locate, obtain and organize information to

be able to solve the problem on hand (Burnett, 2003).

13.Student refers to the person attending class in a college or university. The term

students used in this paper shall refer to Accountancy or BSA students, unless

otherwise stated.

2.4 CONCEPTUAL FRAMEWORK

Based on information gathered from previous studies, success in the accountancy

profession requires analytical, communication and research skills. These skills will serve

as measures in determining the quality of todays accounting graduates as perceived as

accounting educators.

The need for upgrading the knowledge and skills in accounting requires the

involvement of both faculty and students. According to Levine and Wright (1987),

faculty members should first possess the current knowledge about the subject, in addition

to their interest in teaching the subject. They should also recognize individual differences

of students towards learning. Therefore, their teaching methods should encourage


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students to learn more. Examples include harnessing their verbal communication skills,

utilization of modern business problems, effective utilization of multimedia aids, and

demanding, yet encouraging performance standards.

The methods should be intellectually stimulating, to train students to use their

analytical skills. Additional learning activities such as text-lecture-homework

relationships should be complemented with the development of research skills in order to

foster the need of maximizing all the learning resources found within and outside the

school. Lastly, teachers should develop and maintain their professional character.

Students, on the other hand, should show their interest in the subject matter. They

should be responsible in accomplishing all school work and should see to it that they

learn while doing their home works and other projects. Students should avoid tardiness or

absences, when possible, in order not to miss important lectures and activities involving

class participation. Students should develop a positive learning behavior towards their

studies, as it would be useful for them as they embark towards their professional career.

With all these expectations from both faculty and students, it can be inferred that a

more stimulating learning environment will be created, hence, expected to contribute to

the improvement and betterment of thequality of education, particularly in accounting.

The AICPA Framework for Accounting Education harnesses the expectations from

both faculty and students (Anonymous, 2001). Combining both perspectives of Levine


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and Wright (1987) and AICPA, Figure 1 presents these expectations for a quality

accounting education framework:

Figure 1

Conceptual Framework for a Quality Accounting Education

2.5 OPERATIONAL FRAMEWORK

Figure 2 shows the operational framework of the study. This study aims to provide

insight to the development of ACR skills, as perceived by De La Salle University

Accountancy students and faculty members.

INDE

PENDENT

VAR

IABLES

FUNCTIONALCOMPETENCIES:Analytical Skills,TechnologicalAdeptness

PERSONALCOMPETENCIES:Leadership,Communicationskills, Problem-Solving, DecisionMaking

BROADBUSINESSCOMPETENCIES:Critical Thinking,Client-Focused,GlobalPerspective

INVOLVEMENT OFBOTH FACULTY AND

STUDENTS

QUALITY ACCOUNTINGEDUCATION LEADING

TO COMPETENTGRADUATES AND

SUCCESSFUL

PROFESSIONALS

DEPENDENT VARIABLE


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Figure 2

Operational Framework

The operational framework is considered this investigations functional and workable

model. The dependent variables that are being investigated are the ACR skills and sub-

skills which will be analyzed and correlated with the independent variable, i.e. the

general development of ACR skills in accounting education. These two variables

however are impinged by the perceptions of BSA students and faculty members.

Dependent VariableDevelopment of ACR skills

in Accounting Education

Independent Variables Analytical skills

Communication skills

Research skills

Intervening VariableDe La Salle University(Perception of

Accountancy students and Faculty Members)


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CHAPTER 3

RESEARCH METHODOLOGY

3.1 RESEARCH DESIGN

This study utilized a descriptive research design, aimed at determining the similarities

and differences of student and teacher perceptions on the development of analytical,

communication and research skills in Accounting education.

3.2 SAMPLING PLAN

Student population and sample size

Through the My.LaSalle website, class lists of accounting subjects exclusively offered

to BSA students were downloaded to determine the student population. The population

excluded the subjects with invalid subject codes. The presumption is that the students

will not be able to enroll on these subjects since they were rendered as invalid.

The student population was grouped into five strata, namely freshmen, sophomores,

juniors, seniors and terminal. Freshmen or first-level students included those with ID

numbers 105. Sophomores or second-level students included those with ID numbers 104.

Juniors or third-level students included those with ID numbers 103. Seniors or fourth-

level students included those with ID numbers 102 and terminal level students or those


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with ID numbers 101 and below. The total student population based on these class lists

totaled 502.

The sample size was computed using the formula shown below at 95% confidence

interval and .05 sampling error.

Nz/22(p) (1-p)

n = ___________________________

NE2+ z /2

2(p) (1-p)

502(1.96)2(0.5) (0.5)

= __________________________

502(.05)2+ (1.96)2(0.5) (0.5)

= 218

The stratified sampling was used to ensure that each year level was represented in the

sample. Table 1 below shows the population for each stratum, and the proportional

allocation for the entire BSA population.

Table 1

Sample size allocation among the different year levels of BSA students in De La Salle

University

No. of

Stratum Percentage Students

Year Level Size (N) Distribution Sampled (n)*

First 206 40.83% 89

Second 50 10.09% 22Third 76 15.14% 33

Fourth 115 22.94% 50

Other 55 11.00% 24

TOTAL 502 100.00% 218


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The respondents for each stratum were identified through random sampling.

Teacher population

The population of DLSU Accountancy Faculty was determined by obtaining a copy of

the faculty plantilla from the department. Currently, there are 15 full-time faculty

members and 11 part-time faculty members. To enhance objectivity, two faculty

members who are members of the research group conducting this study were excluded in

the teacher population, thereby, reducing the teacher population to 14 full-time and 10

part-time faculty members.

Given the small number of faculty members of the Accountancy Department, the

requirements for the Central Limit Theorem cannot be obtained. Thus, the researchers

decided to survey the entire population to form a more reasonable conclusion.

3.3 METHOD OF DATA COLLECTION

The primary data collection method was employed to gather the needed facts and

figures to complete the research. The most common technique of using survey

questionnaires was utilized to address the studys hypotheses and objectives. It was

partially formulated by conducting focused group discussions (FGD) with teachers,

students and practitioners. FGD guides were devised and the researchers set different

schedules to conduct the discussions separately for each of the three groups. Using the


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results from the FGD and combining these with related literature data supporting the

study, the final questionnaire was outlined.

The survey questionnaire was divided into five parts. Section 1 addressed the profile

of the respondents. Questions on analytical, communication and research skills were

tackled on Sections 2 to 4. Section 5 discussed other matters such as Continuing

Professional Education (CPE) and the relationship between classroom learning and work

experience. It also tackled the overall assessment of the students and faculty members

perceptions on the developments of the analytical, communication and research skills.

The survey questionnaires were personally handed out to faculty members of the

Accountancy Department. The researchers also sought their assistance in distributing the

survey questionnaires to the selected students. Completed survey questionnaires by the

faculty members were personally returned to any member of the group while completed

survey questionnaires answered by the students were first collected by their respective

accounting professors and forwarded to the researchers for tallying.

3.4 METHOD OF DATA ANALYSIS

The study made use of the Statistical Package for Social Sciences (SPSS), a statistical

software for data analysis suitable for designed experiments, regression problems,

correlation analysis, and other statistical capabilities (Edralin, 2002).


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In order to investigate and answer the hypotheses presented in the study, the data

obtained from the students and faculty members were analyzed and summarized

according to type (numerical) and level of measurement (ordinal) using bivariate

correlations. Responses were assigned numerical values using a Likert-type scale to

measure the degree of ACR skills development based on the perceptions of respondents.

Responses related to the development of ACR skills were scaled according to the

following:

5 Agree, it is FULLY developed

4 Agree, it is CONSIDERABLY developed/being developed

3 Agree, it is MODERATELY developed/being developed

2 Agree, it is SLIGHTLY developed/being developed

1 Disagree, it is NOT developed/being developed

0 No answer

Correlation was done using Spearman Rank Correlation to measure the variables on

an ordinal scale. The researchers correlated each general evaluation statement per skill to

survey items related to the specific skill. In addition, to determine the extent of

development of each item to the specific skill, the mean responses for both Accountancy

students and faculty members were computed and tallied.

Any difference in the correlation coefficients for both Accountancy students and

faculty members can be attributed to the sampling size. In this research, smaller

correlation for students can be statistically significant because the number of randomly


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selected student respondents is large. In contrast, because of the small sample size of the

teachers, a much larger correlation may be needed to achieve statistical significance.

However, despite the small sample size of teachers, it represents 100% of the faculty

members teaching in the current term.

The correlation coefficients obtained from both faculty and students were analyzed

independently and conclusions were drawn only within each group. The results were used

to accept or reject the null hypotheses specifically to prove that ACR skills are being

developed in the accounting education.


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CHAPTER 4

RESULTS AND DISCUSSION

This study was conducted in order to determine whether there are significant

correlations between general evaluation in the development of analytical,

communication, and research skills in accounting education and each of the specific

items under each skill. Additionally, the study seeks to answer the extent of development

of these ACR skills in accounting education.

Specifically, the survey focused on Accountancy students and faculty members of

DLSU to get their perceptions on several skills development questions and to rank these

according to the following:

5 Agree, it is FULLY developed

4 Agree, it is CONSIDERABLY developed/being developed

3 Agree, it is MODERATELY developed/being developed

2 Agree, it is SLIGHTLY developed/being developed

1 Disagree, it is NOT developed/being developed

If the item was not answered, whether intentionally or otherwise, a zero (0) value was

assigned.

There were a total of 236 survey respondents of which 212 were students and 24 were

teachers. Their profile and the results of the survey were analyzed as follows:


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Table 2

Demographics of Respondent Accountancy Students

Group 1styear 2n year 3r year 4t year Terminal Total

GenderMale 25 8 9 13 6 61

Female 64 14 24 31 18 151

Agea

15-17 56 2 5818-20 31 19 32 30 112

21-23 1 1 14 22 38

Over 23 1 1

Course

BSA 69 20 32 31 11 163AE-BSA 18 2 10 9 39

LIA-BSA 1 1 3 3 8Others 1 1 2

Deans Lister

Yes 42 5 19 8 1 75No 47 16 14 35 23 135

With accounting subjectin high schoolc

Yes 40 9 12 18 6 85

No 48 13 21 26 18 126

N 89 22 33 44 24 212

Note. aOne first year student and two terminal students gave no answer.bOne second year student and one

fourth year student gave no answer.cOne first year student gave no answer.

Table 2 summarizes the profile of Accountancy students who were randomly picked

as respondents to the survey questionnaires. Seventy one percent of the respondents were

females as opposed to 29% males and more than half of them are 18 to 20 years old.

Majority of them are purely BSA students and approximately 35% are deans listers. A

marginally high percentage reported having taken at least one accounting subject during

high school.


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Table 3

Demographics of Respondent Accountancy Teachers

Group Part-timeFaculty Full-timeFaculty Total

GenderMale 7 4 11

Female 3 10 13

Age

21-30 3 3 6

31-40 3 3 641-49 1 5 6

Over 50 3 3 6

Ranka

Assistant Lecturer 2 2Assistant Professor 1 12 13Guest Lecturer 2 2Associate Professor 1 1

Lecturer 3 3

Instructor 1 1

Educational attainmentBachelor 2 2

Masteral units 4 1 5

Master 3 7 10

Doctoral units 1 5 6

Doctorate 1 1Number of years teaching

01-10 years 7 7 14

11-20 years 2 4 6

21-30 years 3 3Over 30 years 1 1

Accounting subjects being taught - method

of teaching

Traditional method only 6 3 9

Modular method only 1 1Combination of traditional and modular 3 11 14

N b 10 14 24Note. aTwo part-time faculty members did not give answer.

bTotal number of faculty members

representing 100% of the population.

With the use of random sampling, bias was avoided. All students had equal chances

of being chosen and to further ensure that each year level was well-represented, stratified


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sampling using Probability Proportional to Size method was used. A total of 218

students were chosen to comprise the sample size and only 212 were collected and

considered valid. The sample size provided for a 95% confidence level with a margin of

error of 0.05. The data gathered as well as the resulting analysis may best be described as

highly representative sample of the population.

Table 3 provides the summary profile of Accountancy faculty members currently

teaching (3rd term, SY 2005-2006) accounting subjects. It appears that there are more

male part-time teachers and more female full-time teachers. Faculty members ages are

also evenly spread. Most of the teachers have already finished their master degree and

about 60% have been teaching for 10 years or less. Also, as can be observed from the

data in the table, only one teacher uses the modular method of teaching while nine of

them still use the traditional method. However, majority of the teachers teach their

accounting subjects using either traditional or modular method. There may be a

possibility that the method of teaching may affect teachers perception on the

development of ACR skills.

The purposive sampling, a non-probability sampling method, was used due to the

small population of faculty members of the Accountancy Department. The 24 teachers,

which excluded the two teachers who are members of the research group conducting this

study, are the most appropriate sources of data. Since the Central Limit Theorem cannot

be attained, all the teachers were included in the survey. Their responses may therefore

be treated as more than adequate to be able to answer the research questions focusing on

teachers perceptions and to form conclusions to meet the objectives of the research.


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Table 4

Mean Responses of Students and Teachers on General Evaluation of ACR Skill

Skill (General Evaluation)M

Students

a

TeachersAnalytical skills 3.59 3.62Communication skills 3.07 3.42

Research skills 3.88 3.71an = 212.

bN = 24.

As shown in table 4, all three skills evaluated in general are in between the ranges of

3.00 to 4.00. This may mean that both Accountancy students and faculty members

perceive that in the accounting education, the ACR skills are being developed. The

extent to which these are being developed are from moderate to considerable. Students

rank the research skills as the skill that is given the most emphasis in the development of

all three skills. Teachers also share the same view.

The mean responses may reinforce the belief that ACR skills are being developed in

accounting education as required by CHED Memorandum Order No. 26 in order to

produce competent professional accountants capable of making a positive contribution

over their lifetimes to the profession and society in which they work. (p. 3). With these

skills being developed in school, it is highly possible that accountancy graduates would

possess, on top of the required technical skills, equally important skills needed to pursue

a successful long-term professional accounting career. Furthermore, with the students

and the faculty perceiving the importance of developing ACR skills and the extent to

which these are being developed, it may help in designing methods of teaching and ways


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of learning to make ACR skills be developed more extensively to help prepare

Accountancy students for CPA board examinations (AICPA, 2004).

Ranking the mean responses, both groups are in agreement. Most developed skill is

research, followed by analytical, and lastly, communications. CMO No. 26 strongly

emphasizes research skills development and schools of Accountancy are being

encouraged to undertake research and operate with a competent and qualified research

staff to produce scholarly outputs. The two groups perception that research skills are

more than considerably developed in accounting education may be in line with the

memorandum. However, it may be qualified as biased on the part of the two groups since

all respondents come from DLSU which considers itself a research university.

Although ranked as more or less moderately developed by both students and teachers,

communication skills development may still need enhancing. As Pearson (1995) pointed

out, a complete change in accounting curricula is not necessary, rather, teaching

methodologies may be revised to help students improve their communication skills. The

study by Hussain, Al-Darayseh, and DOuville (1994) supports the current trend of

employer dissatisfaction with regard to accountants perceived lack of communication

skills which can be equated with the moderately developed/being developed average

response of students and teachers alike.


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Table 5

Spearman Correlation Coefficients for Analytical Skills with Mean Responses by Students

and Teachers

Itemrs______ _____ M_________

Sa T

b S

a T

b

Problem solving 0.34** 0.20 4.51 4.71

Evaluate and interpret financial data 0.50** 0.00 4.10 4.29

Business cases 0.36** 0.53* 3.98 4.13

Conclude and recommend based onAnalysis

0.40** 0.45* 3.61 4.08

Evaluate and interpret financialsystems

0.25** 0.44* 3.60 3.50

Design of theoretical questionsdiscouraging memorization

0.41** 0.46* 3.51 3.79

SWOT Analysis 0.24** 0.05 3.36 2.96

Flow chart preparation 0.32** 0.30 3.17 2.88

On-the-job training 0.12 -0.30 3.17 2.75Note. Items correlated with General Evaluation of Analytical Skills Development. S = students; T =

Teachers.an = 212.

bN = 24.

*ip< .05. **p< .01.

Table 5 shows the correlation coefficients for each analytical skill sub-statement

correlated with general evaluation statement for analytical skills and the mean responses

of DLSU accountancy students and faculty members. As can be seen from the data in

table 5, using Spearman Rank Correlation (rs), the students perceive that the ability to

evaluate and interpret financial data is most highly correlated with the overall evaluation

of analytical skills according to rank. For teachers, the use of business cases in

accounting courses is perceived to be the highest correlated analytical tool to develop

students analytical skills although correlation is significant only at the .05 level, 2-tailed.

It is surprising to note, however, using the mean responses of both students and teachers,

for they both share the same view that it is the application of problem solving in


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analytical skills. CHED (2006) also highlighted the abilities to evaluate and interpret

financial data and to conclude and make recommendations, among others, as very

important skills that Accountancy graduates should possess.

Table 6

Spearman Correlation Coefficients for Communication Skills with Mean Responses by

Students and Teachers

Item____ rs_______ M_______

Sa T S

a T

Oral communication

Class reporting 0.23** 0.59** 3.87 4.13

Ask clear and relevant questions 0.29** 0.25 3.72 4.33

Communicate effectively one's

points of views0.36** 0.20 3.67 4.29

Graded recitation 0.25** 0.54** 3.67 3.75

Verbally explain financial

information0.36** 0.30 3.63 4.13

Deliver powerful presentations 0.31** 0.29 3.50 4.04

Persuade and convince others 0.35** 0.27 3.42 3.75

Open forum 0.24** 0.47* 2.89 2.75Debates on accounting issues 0.30** 0.66** 2.67 2.88

Written communication

Written reports 0.27** 0.13 4.29 4.33Explain in writing financial

information0.38** 0.34 3.96 4.17

Writing term papers 0.20** 0.34 3.53 3.75

Receiving feedbacks 0.30** 0.45* 3.16 3.88

Writing essays 0.13 0.66** 2.77 3.08

Non-verbal communication

Personal appearance 0.36** 0.30 3.29 3.46

Eye contact 0.44** 0.29 3.11 3.29Facial expression 0.37** 0.34 2.89 3.00

Posture 0.40** 0.29 2.85 3.04

Listening

Listening and taking notes at the

same time0.30** -0.14 4.18 4.21

Mere listening 0.24** -0.13 3.81 3.46

Giving feedback 0.38** 0.36 3.76 4.13


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Note. Items correlated with General Evaluation of Communication Skills Development. S = students; T =

Teachers.an = 212.

bN = 24.

*p< .05. **p< .01.

Table 6 shows the correlation coefficients for each communication skill sub-statement

(categorized according to type of communication) correlated with general evaluation

statement for communication skills and the mean responses of DLSU accountancy

students and faculty members. The students placed highly significant correlations in

ranking for all items under oral communication category. This may not be applicable for

teachers who rank debates on accounting issues, class reporting, and graded recitationas

top three statistically significant correlation items associated with general communication

skills evaluation. For written communication, students do not place any significance in

ranking for writing essays which is the complete opposite for teachers who appear to

have identified it as the most highly significant item in correlating with the general

development of communication skills. Again, the results are consistent that students place

high significance of correlation in ranking for all non-verbal communication skills to

general communication skills evaluation while accounting teachers do not place ranking

significance to any of the said skills. Students also place high significance of correlation

in ranking for all listening skill items whereas the teachers do not.

Accounting students perceived that writing reports and listening and taking notes at

the same time, on the average, are the only communication sub-skills considerably being

developed in accounting education and the rest are just slightly or moderately being

developed. On the other hand, teachers perceive most communication sub-skills are

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