Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories



Ramon V. Del Rosario College of Business



Thesis Advisor

Marivic Manalo

Defense Panel Chair

Elsie Velasco

Defense Panel Member

Jerwin Tubay
Jonathan Binaluyo


The COVID-19 pandemic has disrupted most, if not all, industries worldwide, including the education industry. The challenges brought about by the COVID-19 crisis forced the shift from face-to-face to online learning. The sudden transition created a new understanding and teaching environment. The research aims to assess how online distance learning affects the self-efficacy of accounting professors in adjusting to the changes brought about by the COVID-19 pandemic. An online survey questionnaire was utilized to collect data from accounting professors from the seven universities in Manila that fielded more than 25 examinees during the December 2021 CPA Licensure Examination (CPALE), especially those teachers who were teaching before COVID-19 pandemic restrictions were imposed, and are still currently teaching.

The data gathered was further analyzed using descriptive statistics and polynomial regression. The results show that technological skills significantly positively affect student engagement and classroom management. The comparison between teaching pre-pandemic and during the pandemic showed a positive impact on instructors’ views on teaching. Communication skills impacted all three self-efficacies, with positive effects on student engagement and classroom management and negative ones on instructional strategies. A positive impact on communication skills implies that accounting professors can convince students that they can achieve work and encourage them to participate more in discussions. The negative impact on classroom management of teaching skills suggests that dictating the pace of the discussion will make it more difficult for students to participate. The significant impact of online distance learning on teachers’ self-efficacy has its implications but further research would be necessary to determine what best serves teachers in the context of teaching in the new set-up.

Abstract Format







Accounting teachers—Rating of; Teacher effectiveness; Web-based instruction

Upload Full Text


Embargo Period