Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting | Curriculum and Instruction | Educational Assessment, Evaluation, and Research


Ramon V. Del Rosario College of Business



Thesis Advisor

Jerwin B. Tubay

Defense Panel Chair

Rodiel C. Ferrer

Defense Panel Member

Elsie Velasco
Jonathan Binaluyo


In the age of digital transformation, the emergence of information and communication technologies (ICT) has created paradigm shifts in different aspects of society, resulting in ICT becoming ubiquitous in personal and professional lives. Professional accounting organizations and members have recognized the technological disruption and the pressure of adapting to such changes in the accountancy profession, resulting in the skills and knowledge of accountants extending to require ICT proficiency and literacy. For this reason, the pronouncement of ICT competencies established by the International Accounting Education Standards Board (IAESB) through the International Education Standard (IES) 2 has contributed to legitimizing the pervasiveness and demand for technological know-how in the profession; yet, previous literature have revealed mixed perceptions on the adequacy of the ICT skills and competencies of today’s future professionals. The study set out to bridge the gap between the ICT competencies of graduates and IAESB's IES 2 by conducting a gap analysis through a phenomenological approach to qualitative research, making use of semi-structured interviews to gather data and interpretative phenomenological analysis to interpret such. Findings revealed that, although the accountancy graduates assessed themselves to be fairly competent in all ICT competencies, their accountancy education did not contribute to such a level of competency due to curriculum weaknesses, their professors, their own attitudes and behaviors, and the COVID-19 pandemic. This implies the need to innovate upon curriculum designs and instruction deliveries in such a way that gives greater emphasis to ICT skills development through an increase in practical applications and collaborations, promoting a more favorable learning environment conducive to skills development, and promulgating the importance and significance of ICT throughout education.

Abstract Format







Technology—Ability testing; Core competencies; Accountants—Rating of

Upload Full Text


Embargo Period