Date of Publication


Document Type

Master's Thesis

Degree Name

Master of Science in Accountancy

Subject Categories



Ramon V. Del Rosario College of Business



Thesis Adviser

Gloria S. Chavez

Defense Panel Chair

Tereso S. Tullao, Jr.

Defense Panel Member

Cesar C. Rufino
Maria Victoria R. Baarde


This study aimed to ascertain the degree of influence of work experience, educational attainment, age and the different school categories on the effectiveness of Certified Public Accountants (CPAs) in Education. The data for the study were obtained from seven schools. One each for the four categories of the top performing schools in the CPA board examination and three non- performing schools or schools with zero or very low passing rate. The descriptive and causal designs were used with both descriptive and inferential statistical tools (percentage distributions, summary statistics and multiple regressions) used to analyze the data. Three regression models were prepared students evaluation, peer evaluation and administrator evaluation as basis in ascertaining the degree of influence of work experience, educational attainment, age and different schools categories. Results revealed that according to students, peer and administrator evaluation, work experience and educational attainment are not significant to teaching effectiveness of CPAs in education. Age is not significant to teaching effectiveness as per students evaluation contrary to the result of administrator and peer evaluation. Peer and administrators see their more mature colleagues as more effective teachers. The only variable that shows significance to teaching effectiveness in the three regression iii models is the difference in the school categories. It can be deduced that this is brought about by the difference the schools policies and requirements in the screening of both the students and faculty. This shows also that students view of effectiveness of teacher varies depending on the teaching-learning environment and that of the peer and administrator is affected by working environment, politics and organizational culture. The final part of the paper gave recommendations for the improvement of and future research on Accountancy education.

Abstract Format






Accession Number


Shelf Location

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

Physical Description

1 computer optical disc ; 4 3/4 in.


Apprentices; Learners, Industrial; Accountants; Auditors; Age

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