Examining if a gap exists between accounting education and accounting practice in Metro Manila: Perceptions from academicians and practitioners

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy


Ramon V. Del Rosario College of Business



Thesis Adviser

Nimpha M. Aquino

Defense Panel Chair

Herminigilda E. Salendrez

Defense Panel Member

Rodiel C. Ferrer


Accounting is the language of business and in meeting the demands of the accounting profession, it is important for students to have a strong foundation of the necessary knowledge and skills which are acquired through education. Accordingly, the primary purpose of this study is to examine if a gap exists between accounting education and accounting practice in Metro Manila. Past studies in other countries have concluded that there is a gap and this is due to the curriculum being too technical rather than practical.

The researchers used exploratory and descriptive designs to gather insights and characteristics of the population. Perceptions of academicians from the top performing schools and practitioners from four audit firms were gathered through a survey instrument. The survey instrument sought to determine if the accounting knowledge and skills supplied by the schools are aligned with the demands of the workplace.

Correspondingly, the results of the study showed that there are no significant differences between the perceptions of academicians and practitioners regarding the relevance of skills and importance of courses and off-school learning activities acquired through education with the development of an accounting professional. Overall, results indicated that a gap does not exist between accounting education and accounting practice in Metro Manila. Differences in results of past studies could be attributed to the time when the researches were conducted or the difference in cultures.

Abstract Format






Accession Number


Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

ii, 198 leaves : illustrations (some colored) ; 28 cm. + ; 1 computer optical disc.

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