Date of Publication

8-12-2023

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

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

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Advisor

Gregorio L. De Lima III

Defense Panel Chair

Aaron C. Escartin

Defense Panel Member

Daven E. Cabonce

Abstract/Summary

The accounting and tax professions are no longer limited to the services they once were, thus changing the way it must be taught and learned to incoming professionals to keep the industry cycle afloat. This study aimed to get a dual-perspective view; deducing from the student perspective whether tax education has an effect on students’ perceptions on their professional skills in accordance with IES 3 – Professional Skills, as well as the professionals’ perspective on what incoming professionals need to survive, thrive, and progress within the tax profession. The study employed a convergent parallel mixed method approach, where a survey was conducted among DLSU students and interviews were held with tax professionals from the five (5) roles in the taxation system: private tax practitioners or advisors, internal accountants, tax litigators, government accountants, and members of the academe (educators, lecturers). Quantitative results were drawn through descriptive statistics and Somers’ Delta, while qualitative results analyzed through thematic analysis. Combined, they were subjected to mixed-method integration. Key findings of the study were that there is an overall significant relationship between tax education and perceptions on students’ professional skills regardless of having external tax experience, as well as a description of what skills were found important in the professionals’ experience through their careers and what is sought out by professionals from new hires and staffs. Further comparisons were also done to assess the difference of the DLSU BSA students’ current state of knowledge and skills, suggesting that changes be effected to the current work-integrated learning implemented, accompanied by safeguards, warnings, and tips for implementation. The researchers concluded that education has a direct impact on perceived professional skills, thus requiring a more informed and updated tax curricula, catered to student-centered learning, to mold a new generation of accountants prepared for the everchanging tax environment and climate.

Abstract Format

html

Language

English

Format

Electronic

Keywords

Taxation—Study and teaching

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Embargo Period

8-11-2023

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