International Journal of Evaluation and Research in Education (IJERE)

Vol. 13, No. 1, February 2024, pp. 91~99

ISSN: 2252-8822, DOI: 10.11591/ijere.v13i1.26462  91

Employability of accountancy graduates of a Philippine public

university

Eva Uminga Cammayo1, Jeanette Ignacio Gonzales2

1
Faculty of Bachelor of Science in Accountancy, College of Business, Accountancy and Public Administration, Isabela State University,
Echague, Philippines
2
Faculty of Accountancy and Management Accounting, College of Business, Accountancy and Public Administration, Isabela State
University, Echague, Philippines

Article Info ABSTRACT

Article history: The Isabela State University aims to develop graduates equipped with skills
and competence required by the industry. The graduate tracer research helps
Received Jan 2, 2023 assess graduates’ employability and establish the elements that serve as a
Revised Sep 20, 2023 framework for enhancing students’ services and instruction. The snowball
Accepted Oct 25, 2023 sampling was adopted and a modified questionnaire was sent via social
media to Bachelor of Science in Accountancy (BSA) graduates between
2007 to 2019. There were 111 questionnaires fully accomplished received
Keywords: from the graduates. The results of the study show that the most significant
factors contributing to employability were their educational qualifications
BSA curriculum and professional examinations. All the respondents are employed, but they
Course audit found the BSA curriculum wanting in providing students with the
Poverty alleviation opportunity to develop accounting skills and better prepare themselves for
Quality education professional examinations. As such, the graduates recommend extending the
Transition BSA curriculum to 5 years; the on-the-job-training (OJT) program with
accounting firms, and adding the required course audit. Further, to increase
the graduates’ employability, the university shall provide students with the
opportunity to experience the use of accounting software in actual business
operations.
This is an open access article under the CC BY-SA license.

Corresponding Author:
Eva Uminga Cammayo
Faculty of Bachelor of Science in Accountancy, College of Business, Accountancy and Public
Administration, Isabela State University
3309 Echague, Isabela, Philippines
Email: euccpa@yahoo.com.ph; evacammayo@gmail.com

1. INTRODUCTION
Graduate employability in all key areas has to be given more weight in higher education systems
around the world. Education systems should not only focus on theoretical instruction and the learning
process; they should also cover a wider range of topics, such as the development of a professional identity,
supporting economic growth, and, most importantly, improving students’ employability. In the specific
situation of accounting, accounting education programs must support the growth of graduates’ ability to enter
the workforce by offering knowledgeable and talented workers who can satisfy employers’ expectations [1].
The Isabela State University (ISU) is committed to develop globally competitive human, technological
resources and services through quality instruction, innovative research, responsive community engagement
and viable resources management programs for inclusive growth and sustainable development.
The accounting profession is characterized by its assumption of the duty to protect the public
interest. Therefore, meeting the needs of a certain customer or business is not the exclusive duty of a

Journal homepage: http://ijere.iaescore.com

92  ISSN: 2252-8822

professional accountant. The academic community should be able to foster young minds to become
responsible adults and qualified professionals in this environment. In order to be better prepared for the
licensing exam and the profession, accountancy degree graduates are required to have acquired proficiency
and competency skills during their on-the-job training and in-house review workshops. These abilities
include financial reporting skills, knowledge in many professional fields, effective communication skills,
information technology (IT) proficiency, analytical skills, critical thinking abilities, interpersonal
relationships, and research abilities. Therefore, it is necessary to conduct a follow-up study of the accounting
graduates in order to not only identify them but also learn more about how well the training they received
from ISU Main Campus prepared them for their careers in general, the degree to which their competency
skills were developed, the graduates’ employment situations, and their professional accomplishments.
Graduate tracer studies (GTS) include tracking down and documenting graduates from higher
educational institutions (HEIs) around the world. The necessity to prioritize the perspectives of graduates on
the experiences they went through throughout their time at the university and their transition to the working
world inspired GTS. To create effective instructional techniques and improve university services, relevant
GTS data about student learning needs can be used [2].
In the Philippines, there is around 5.7% of those graduates available for work that is unemployed,
and 15.8% of people who are employed are underemployed [3]. The gap between graduates’ abilities and
those needed for entry-level jobs is said to be the cause of unemployment or underemployment [4]–[6].
Workplace readiness requires a college education. As a result, the university needs to prepare its students for
careers that match their pre-employment training [7]. In this context, the researchers deemed it necessary to
investigate the factors that impacted the employability of the Bachelor of Science in Accountancy (BSA)
graduates.

2. RESEARCH METHOD
The study adopted the descriptive-survey research design. It described the employability of the BSA
graduates for school year from 2007 to 2019. The questionnaire formulated by the Commission on Higher
Education (CHEd) with some modifications was utilized. Due to the unknown whereabouts of the graduates,
a snowball sampling technique was adopted. Snowball sampling is a recruitment technique in which research
participants are asked to assist researchers in identifying other potential subjects [8]. The distribution of
respondents by batch is seen in Table 1.

Table 1. Distribution of respondents by batch

Batch Total graduates No. of respondents Percentage
2007 28 9 8.11
2008 18 5 4.50
2009 24 7 6.31
2010 17 9 8.11
2011 23 10 9.01
2012 22 14 12.61
2013 11 7 6.31
2014 14 8 7.21
2015 21 14 12.61
2016 15 8 7.21
2017 16 6 5.40
2018 21 6 5.40
2019 22 8 7.21
Total 252 111 100

Respondents received the questionnaire via the social media network. Frequency count, percentage,
means, and ranking were used to assess the data that had been collected. The 5-point Likert scale (5 being the
“very high” level to 1 being the “very low” level) was also utilized to describe the level of graduates’
satisfaction with the university services. The study’s conclusions may help university administrators and
program chairs improve their management of the BSA program, the curriculum, and the faculty’s retooling or
re-engineering needs. Teachers might receive knowledge that will enable them to enhance their teaching
strategies and significantly increase the employability of the graduates.

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3. RESULTS AND DISCUSSION

3.1. Characteristics of the BSA graduates’ demographics
3.1.1. Age, gender, and civil status
As presented in Table 2, the majority of respondents (39.64%) fall into the 26–30 age group. This
group is followed by the 31–35 age group (32.43%), the 21–25 age group (22.52%), and the 36–40 age
group, which has the fewest respondents. Female respondents outnumber male respondents by a margin of
54% to 46%; and 48.65% of respondents are married, while 51.35%, are single.

3.1.2. Monthly income and its sources

With monthly incomes ranging from P43,828 to P76,668, the middle-class accounts for the majority
(40.54%), followed by the lower middle class with 36.04%, reporting monthly incomes ranging from
P21,194 to P43,927. Additionally, 10.81% of all respondents are from the upper middle class, with monthly
incomes ranging from P76,669 to P131,483. The same goes for low-income earners, who make between
P10,958 and P21,193 per month, with 8.1% of respondents; high-income earners, who make between
P131,484 and P219,139 per month, with 3.6% of the respondents; and those who make at least P219,140 per
month, with 0.9% of the respondents. Practically all of the respondents are in the workforce, with barely
0.9% running a business in public accounting.

Table 2. Demographic characteristics of BSA graduates

Variables Frequency Percentage
Age (years) 21-25 25 22.52
26-30 44 39.64
31-35 36 32.43
36-40 6 5.41
Gender Male 51 46.00
Female 60 54.00
Civil status Single 57 51.35
Married 54 48.65
Income per month (in pesos) At least 219,140 1 0.90
131,484 to 219,139 4 3.60
76,669 to 131,483 12 10.81
43,828 to 76,668 45 40.54
21,194 to 43,827 40 36.04
10,958 to 21, 193 9 8.10
Sources of income Public accounting practice 1 0.90
Employment 110 99.10

3.2. Professional achievements and eligibilities of the BSA graduates

Graduates with degrees are eligible for additional employment choices and have more flexibility in
where they choose to work [7]. A professional exam or certification is a third-party evaluation of graduates’
abilities and knowledge in a particular field, it is an indication of a worker’s qualification and legal ability to
work in an occupation [9]. One can apply for first and second-level posts when they hurdle the professional
level or have a certification. This promotes the graduates’ marketability, enhances the university’s prestige
and credibility, and offers graduates a variety of alternatives, from administrative jobs to technical and
managerial positions in the government.

3.2.1. Degrees obtained by the respondents’ licensure examinations passed

Table 3 shows the professional achievement; qualifications of and licensure examinations passed by
the respondents. The results show that almost all the respondents (85.57%), completed the BSA; 10.83%,
pursued Baccalaureate degrees in addition to the BSA, (6.33% pursued Bachelor of Science in Education,
3.60% pursued Bachelor of Laws and Letter and 0.9% pursued Bachelor of Science in Nursing) 3.6%,
pursued advanced education. Those who joined the Academe pursued BS in education, as this is one of the
minimum requirements for professionals joining the academia.
Likewise, the majority (74.77%) of the respondents are certified public accountants (CPAs) and
some other respondents possess multiple eligibilities. 6.3% of the respondents passed the Licensure
Examination for Teachers (LET) and the Certified Public Accountant Licensure Examinations (CPALE);
3.6% are CPA lawyers; 0.9% passed the Nurse Licensure Examination (NLE); and 14.44% do not qualify. It
is noteworthy that the one who passed the NLE works as a Chief Auditor abroad.

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Table 3. Professional achievement and qualifications of and licensure exams passed by the BSA graduates
Variables Frequency Percentage
Degree program BS in Accountancy and Bachelor of Science in Education 7 6.33
BS in Accountancy and Bachelor of Science in Nursing 1 0.90
BS in Accountancy and Master’s Degree 4 3.60
BS in Accountancy and Bachelor of Laws and Letters (LLB) 4 3.60
BS in Accountancy only 95 85.57
Licensure examination Certified Public Accountants Licensure Examination (CPALE) 83 74.77
Licensure Examination for Teachers (LET) and CPALE 7 6.30
Bar Examination and CPALE 4 3.60
Nurse Licensure Examination 1 0.90
Non- passers 16 14.44

3.3. Current employment profile of the BSA graduates

3.3.1. Employment sector
In the Philippines, CPAs can work in four different sectors namely: practice in commerce and
industry; practice in education or academe; practice in the government; and practice in public accounting
[10]. Government CPAs have duties in auditing, financial reporting, and management accounting just as their
counterparts in public accounting and business. Additionally, CPAs working in government have the chance
to assess the effectiveness of departments and agencies at the national, state, and local levels and offer
guidance to decision-makers on how to spend entity resources. A CPA who wants to teach pursues their
career in academia, whether it be in higher education institutions or review centers, in the context of the
accounting profession. In contrast to the other areas of the profession, academic teaching is unique because
the CPA uses his or her knowledge to a large number of students with a variety of backgrounds and learning
styles. Future generations of CPAs are taught by a CPA how to, among other things, compile financial
statements, undertake financial analysis, pay taxes, use auditing principles and processes, and provide the
proper journal entries when recording transactions. Public accountants assist a variety of clients, including
both individuals and corporations, in the preparation of financial documentation. CPAs analyze a company's
financial statements before they are made public.
As shown in Table 4, the majority (53.64%) are employed in the Commerce and Industry sector;
followed by the government sector (25.46%); public accounting practice firms (15.45%), and the teaching
profession (5.45%). Very few CPAs work in academia, which may be attributed to the strict rules set by the
Commission on Higher Education. CPAs must complete advanced education before being given a permanent
position, particularly in public higher education institutions, while CPAs in the commerce and industry sector
are not required to hold a master's degree. Further, the accreditation procedures that CPAs must go through
also discourage many of them from working in public accounting. It is noteworthy that jobs of all the
accounting graduates from ISU are related to their degree.

3.3.2. Level of position in employment and location of work/business

Many BSA graduates can work for large companies, in small business, or as self-employed
professionals. In terms of the jobs held by the respondents, Table 4 shows that the majority (76.36%) are in
middle-level management, followed by entry-level positions (18.18%), and advanced positions (5.46%).
Only a small number (11.71%) of the respondents are working as Overseas Filipino Workers (OFWs), and
occupying accounting and auditing-related positions, while 88.29% are employed or running a business in the
Philippines.

Table 4. Current employment profile of the BSA graduates

Variables Frequency Percentage
Sector employed Commerce and industry 59 53.64
Government 28 25.46
Public accounting practice 17 15.45
Education 6 5.45
Level of position in Entry level 20 18.18
employment Middle-level position 84 76.36
Advanced position 6 5.46
Location of work Within the country 98 88.29
Outside the country 13 11.71

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3.4. BSA graduates’ transition and length of time spent to find first job
Transition describes the period of time the graduates were in before they were able to get their first
employment. Table 5 shows that majority (53.15%), found their first job within six months of graduation,
followed by 44.15% who looked for work within a year following graduation. These are the alumni that were
not able to pass the CPALE on their first attempt. This means that there was a low level of readiness for the
said exam among them. Only 2.7% found their first employment more than a year later.

3.4.1. Factors affecting the length of time seeking the first job
There will always be a need for accountants as long as there are transactions and money. If
graduates have the necessary training, credentials, or experience to work as a consultant, they can still do so
even if a company does not hire them. Table 5 shows that the majority of respondents (97.3%) who were
asked about the factors influencing the transition of BSA graduates pointed to their enrollment in CPA
review schools and other degrees as the main causes, followed by health issues in 1.8% cases and personal
choice in 0.9%.

Table 5. BSA graduates’ transition

Variables Frequency Percentage
Length of time spent to Within 6 months of graduating 59 53.15
find first job One year after graduation 49 44.15
More than a year after graduation 3 2.70
Factors affecting the Enrolment in review for licensure exam 108 97.30
length of time By choice 1 0.90
Health reason 2 1.80
Factors that facilitated Educational qualification 100 90.91
first employment Assistance from former faculty 6 4.55
Through the recommendation of family/friends 3 2.73
Assistance from University Career Center 2 1.81

3.4.2. Factors that facilitated first employment

Regarding the factors that aided their transition, Table 5 reveals that 90.91%, were able to walk in
and land their first job due to their educational background. As a result, their skills and competencies are in
line with those needed to enter the industry. Only 1.81% received help from the university’s career or
placement service, while 4.55% of respondents got their first job through recommendations from former
mentors, 2.73% from family members, and 4.55% from friends.

3.5. Level of satisfaction of BSA graduates with the university services

The co-curricular program received the highest mean rating 4.71, as seen in Table 6. This indicates
that the University gave the students complete help in developing their competence and skills. Co-curricular
activities assist students in growing as communicators, time managers, and creative decision-makers [11].
Likewise, with a mean score of 4.57, academic counseling received the second-highest rating. Professors
from the Accounting and Management Accounting Department (DAMA) provide academic counseling to
BSA students at the university.

Table 6. Level of satisfaction of BSA graduates with the university services

Services/Department Mean Description
Co-Curricular 4.71 Very high
Academic Advising 4.57 Very high
Scholarship Services 4.55 Very high
Admission 4.43 High
Health/Dental Services 4.25 High
Extra-Curricular 4.21 High
Guidance and Counselling 4.01 High
Registration/Enrolment Services 3.77 High
Alumni Services 2.35 Low
Housing Services 2.34 Low
Library Services 2.33 Low
Placement Services 2.16 Low

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Additionally, with a mean score of 4.55, the scholarship services received the third-highest rating.
ISU offers several scholarship programs to deserving students such as merit scholarships, athletics, and
government-sponsored, private-sponsored. This also implies that the scholarship services personnel did their
jobs exceptionally well. The advantages they obtained from the co-curricular program, academic guidance
from their teachers, and the scholarship they had while attending the university have made the students very
happy. Students who are pleased with the university’s service will persuade others to enroll there. Some
university services, however, were given a “high” rating. This indicates that the University fell short of the
standards set by the students in these areas or services. The average rating for the admission service was 4.43,
while the average ratings for the health/dental care, extracurricular, guidance and counseling, and registration
services were 4.25, 4.21, 4.0, and 3.77, respectively. The university falls short overall in these areas.
Unfortunately, some university services received “poor” satisfaction ratings among BSA alumni.
This indicates that ISU does not meet the majority of the expectations of the alumni in these areas. Placement
services received the lowest average rating (2.16), followed by library services (2.33), housing services
(2.34), and alumni services (2.35), in that order. The focus of an academic community is on the students.
As HEIs expand, word-of-mouth from dependable friends and coworkers becomes more important.
Universities must make an investment in cultivating a student body that views selfless service as the norm
rather than the exception. Students of State Universities in general, come from the marginalized families.
Hence, they cannot afford to buy their own reference books. They expect that ISU will provide them with
sufficient reference books.

3.6. Factors affecting development of accounting skills and competency

The role of accountants in managing a firm is crucial. Top management, regulatory bodies,
creditors, suppliers, and investors rely on important information in the accounting reports they receive.
Accountants must therefore be competent and skilled in accounting. The 21st century’s global currency now
is skills [12]. ISU is the sole HEI in the Cagayan Valley Region, Philippines that offers a four-year BSA
program. With the addition of a 3-unit course in Climate Change and Disaster, Risk Reduction and
Management, it followed the CHEd-recommended curriculum.
Table 7 shows that the significant obstacle to the development of accounting skills and competency
is a “lack of immersion in actual business activity.” Due to students’ limited ability to comprehend
accounting operations, accounting graduates have a hard time understanding the ideas they learned in school
[13]. The absence of the experience with accounting software is second. During their time at the university,
students must be introduced to these cutting-edge technological advancements.

Table 7. Factors affecting the development of accounting skills and competency

Variables Frequency Rank
Lack of immersion in actual business operation 77 1
Lack of exposure to the use of Accounting Software 62 2
Insufficient updates reference at the University Library 57 3
Inconvenience at the boarding house 11 4
Lack of family support 8 5
BS in Accountancy is not the preferred program to enroll 7 6
Multiple responses were allowed

The majority of accounting positions demand an extensive understanding of computer systems and
programming [14], [15]. It is possible that an accountant will need to use financial software. Additionally, an
auditor must be familiar with a data modeling application, and a bookkeeper may require sophisticated Excel
skills. Another issue faced by BSA students that hinders the development of accounting abilities is a lack of
references at the university [16]. A boarding house annoyance, domestic problems like a lack of family
support, and a private worry like a lack of enthusiasm in the accounting program are additional urgent
matters. This is consistent with the study of Wu and Xin [17]. Academic success benefits from emotional
support from families because it fosters psychological health and increases student engagement [18].

3.7. Graduates’ suggestions to strengthen the development of accounting skills and competency
The recommendations made by the graduates demonstrate the knowledge they have gained from
their separate workplaces. These insights about the skills they ought to have had by the time they graduated
warrant improving current initiatives. Given that increasing student well-being can only be accomplished
through active cooperation between institutional actors and students, exploring and responding to students’
proposals fosters their sense of inclusion and empowerment [19].

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The findings in Table 8 demonstrate that the graduates agree that doing course audits would be the
most important component in assisting them in developing their accounting abilities and competence. ISU
used to offer course audits to Senior students. They were mandated to do course audits for no academic credit
or grade in the past, but participants had to pay the cost of two courses (P600). Course audit is a method that
combines self-directed and classroom-based learning. Self-improvement is the goal rather than adhering to
established university criteria. Which academic area or subject areas will be investigated or “re-taught” is
urged to be decided by the students. This gave them the opportunity to strengthen the accounting skills they
identified as lacking. This prompted HEIs to assess their “education quality processes.” The university,
however, chose not to mandate that students attend the course after hearing from some parents who
complained about the cost [20].

Table 8. Graduates’ suggestions to strengthen the development of accounting skills and competency
Variables Frequency Rank
Conduct of course audit 76 1
Give departmental exams on Accountancy courses 61 2
Extend BSA curriculum from 4 years to 5 years 52 3
Administer qualifying examinations per semester 51 4
Longer period of OJT 34 5
Allot longer time per accounting course 26 6
Conduct of OJT in Accounting/Auditing Firms 8 7
Multiple responses were allowed

The administration of departmental exams in important accounting courses is the second suggestion.
The educational system, which aims to accomplish particular things, must include exams. The exam gauges
how well students are doing in terms of meeting their goals. Thirdly, making the BSA curriculum five years
long rather than four. This enables the University to give each accounting course more time. However,
several researchers [21], [22] contradict this concept because they found that under the concept of
momentum, shorter time allotted to courses actually improves the performance and persistence of students.
The process of giving qualifying tests each semester comes in fourth. Exams for qualifying
determine whether a student is ready to continue with the program and finally pass the licensing examination.
All of these recommendations will force students to constantly be “on their toes.” To pass the exams, they
will put up their best effort in studying for their classes.
Accountants have a promising future in the workplace and earn significantly more than the average
salary [23]. They carry out crucial duties including gathering, arranging, and recording financial data for use
by the government, shareholders, and other internal and external entities, they generate financial reports.
They must therefore undergo demanding training and certification procedures, such as the Certified Public
Accountants Licensure Exams (CPALE) [24], [25]. The improvement of accounting skills and passing the
CPALE will be significantly impacted by the aforementioned recommendations of the respondents.
The 400-hour longer on-the-job training program is the fifth measure. OJT programs help students
prepare for the competitive job market by connecting their academic knowledge with the realities of the
industry and by giving them hands-on experience [26]. Collaboration with accounting and auditing
organizations, as well as lengthier OJT and immersion courses on modern accounting techniques improve
and build new skills; and boost accounting students’ employability [27].
A larger time allotment per accounting course came in sixth. Because there are only so many contact
hours available, efforts to improve abilities in some accounting courses have generally come at the expense
of covering some crucial material in other accounting courses. Choosing accounting or auditing firms as
hosts for their OJT is the final option. OJT programs are a great way to gain practical experience, practice
teamwork, and develop soft skills [28], [29]. Students who are exposed to the genuine work that accountants
do will acquire the abilities that the industry actually demands. Heang et al. [30] argued that there is a
significant relationship between OJT and employee performance. This is supported by Alvarez and
Cammayo [31] among BS in entrepreneurship graduates.

4. CONCLUSION
Based on the highlights of the findings, the following statements are drawn. The BSA graduates
have impressive qualifications. The majority of the respondents are holders of relevant professional licenses
and were able to seek jobs related to their degree with ease. Almost all are in the workforce with barely one is
running a public accounting business. However, almost half of the respondents looked for work within a year
following graduation due to their lengthy preparation for the CPALE. This means that the level of their

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preparedness for the said examination was low. They had difficulty developing accounting skills and they
attributed this to a lack of immersion in actual business activities, absence of experience with accounting
software, and lack of references at the university library as the main reasons. They were very satisfied with
the co-curricular program, academic advising, and scholarship services offered by the university. The
researchers believe that a strong academe-industry partnership is vital for curriculum enhancement. Alumni
are already part of the industry and have become a reliable source of input in enhancing the relevance of the
BSA curriculum, hence their suggestions shall be considered. Isabela State University has to enrich the BSA
curriculum to include the provision of an environment where students will have the opportunity to develop
their accounting skills and competence.

ACKNOWLEDGEMENTS
Profound gratefulness is due to the university administration for providing financial support to this
research undertaking. Likewise, debt of gratitude is due to all the BSA alumni who participated as
respondents, their honest feedback shall be utilized in providing a relevant curriculum for the BSA program.

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BIOGRAPHIES OF AUTHORS

Eva Uminga Cammayo is a full-time CPA-teacher at the Isabela State

University. Her involvement in the University includes, among others, her designation as the
University Director for the Internal Audit Services; and Center for Technology
Commercialization and Entrepreneurial Development. She is also involved as a Project
Leader for Research and Development Projects funded by the Department of Science and
Technology-Philippine Council for Agriculture, Aquatic and Natural Resources Research and
Development (DOST-PCAARRD) and as a Study Leader for a research project funded by the
Department of Agriculture - Agricultural Competitiveness Enhancement Fund (DA-ACEF).
She also is a core faculty of the BS in Accountancy and MBA programs. She can be
contacted at email: euccpa@yahoo.com.ph; evacammayo@gmail.com.

Jeanette Ignacio Gonzales is a Certified Public Accountant, an MBA, and a

Ph.D. degree holder. She has over 20 years of experience as an Academician with the Isabela
State University, where she is currently an Associate Professor and Faculty of Accounting
and Business-related course subjects. She is a former Chairperson of the Department of
Accountancy and Management Accounting at Isabela State University. She can be contacted
at email: jeanette.i.gonzales@isu.edu.ph; dra.gonzalesjeanette.cpa@gmail.com.

Employability of accountancy graduates of a Philippine public university (Eva Uminga Cammayo)