Accountants in the Academe:

Embracing the Changing and Challenging times

A Research Proposal Presented to the

Faculty of the School of Accountancy, Business and Hospitality
University of Saint Louis Tuguegarao

In Partial Fulfillment
of the requirements for the Degree
BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

Joelet A. Albano
Lucy A. Allauigan
Camille Kate C. Ayson
Ofelia R. Mańa
Jessamyte A. Tabieros

MAY 2021
INTRODUCTION 

“Accountancy is the practice of recording, classifying, and reporting on business

transactions for a business. It provides feedback to management regarding the financial
results and status of an organization.” (Accounting Tools, 2021). Accountants or CPAs
are accounting professionals who passed the Certified Public Account Licensure
Examination or CPALE. Furthermore, they have met the criteria of state training and
work experience for a qualified CPA (Boyd, 2021).

Accountants typically work in offices. This could take place in a business office, a
government office, or a private office (Career Builder 2021). It can be noted that the role
of accountants is relevant for every organization or institution. However, due to the
restricted supply and high demand, there is a shortage of Certified Public Accountants
(CPAs) in the Philippines despite the growing demand for these professions due to the
number of CPAs pursuing to work abroad and the fact that many of the said
professionals shift to academic works (Cu, 2016). Educational institutions, particularly
colleges and universities are also in need of Accounting professors to provide learners
with the knowledge that is essential on their student and career journey (Matzke, 2021).

Given this scarcity and the profession's demand for practitioners to be integrated
into the educational process, one could infer that a specialist interested in transitioning
from practice to academia might do so without difficulty (Biagi, 2018). Unfortunately, due
to certain fundamental misunderstandings that often occur between these careers, this is
not always the case. It is important to note that being an accomplished professional is
not the same as being eligible to teach according to academic requirements (Biagi,
2018). The highest academic degree an applicant has earned, including their research
activity in a specific field, are used to decide whether or not they are eligible for a job
(Biagi, 2018). Under the Commission on Higher Education (CHED) Memorandum Order,
No. 27 Series of 2017, they should possess the educational qualifications, professional
experience, classroom teaching ability, computer literacy, scholarly productivity, and
other attributes essential for the successful conduct of a professional accounting
program.

CPAs in the field of public practice and corporate accounting share their
knowledge and experience to young accountants using the concept of teaching to
universities (Ayres, Brasel, & Duncan, 2016). If done for the correct reasons, it is
possible to rejoin the academic environment to develop and to mentor new students,
which include a better working/living balance and an enhanced sense of self-worth
(Ayres, Brasel, & Duncan, 2016). Many accountants indicate a willingness to teach to
return to the profession (Biagi, 2018). Many practitioners who want to shift their careers
into academia perceive that teaching is their primary responsibility (Biagi, 2018). These
additional responsibilities are often seen by faculty as an exciting aspect of their careers,
mainly because they have the opportunity to pursue further subjects of professional
interest and meet other academics with passion in these fields of study (Biagi, 2018).

However, Accounting instructors encounter major issues both while entering and
throughout subsequent stages. The major issues faced by the accounting professors

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Accountants in the field of Academe: Embracing the changing and challenging times
are: lack of student engagement; heterogeneous classrooms; the number of
administrative tasks; extremely large class sized; and lack of time (Araújo et al., 2015).
Professors working for public and commercial colleges were also faced with various
issues. Typical issues of public institutions are the vast quantity of administrative work
and lack of guidance from higher education institutes (HEI) (Araújo et al., 2015).

In order to solve the issues, it was indicated that professors in the field of
education need to be trained to address the difficulties faced by professionals.
Professors must grasp academic standards and be given advice by their higher
education institutions. In addition to having the training that addresses student diversity,
it is crucial that these professionals have the instruments to motivate students (Araújo et
al., 2015).

With the given shortage of Accounting Professors, this study will determine if the
lack of accounting educators stimulates the accountants’ sense of responsibility to fill the
accounting faculties’ vacancies. The researchers will scrutinize the factors that influence
the decisions of accounting educators at the University of Saint Louis Tuguegarao in
transitioning from accounting practitioners to accounting educators, as well as why they
chose to stay at the University rather than working in a firm or a non-teaching
organization. The research will also delve deeper into the scholarly experiences of
accounting teachers.

Research Objective
            
 The aim of this study is to explore the professorial life cycle of accountants in the
academe. Specifically, it seeks to explore the underlying reasons as to why accountants
shift to the academe, the challenges they experience in teaching accounting courses
and the mechanisms they employ in order for them to perform their duties as instructors.

Significance of the Study

With the objective of the study to explore the underlying reasons as to why
accountants shift to academe, the challenges they experience in teaching accounting
courses and the mechanisms they employ in order for them to cope or perform their
duties as instructors, this study is deemed beneficial, firstly, to the Certified Public
Accountants, where it aims to give facts or background by providing adequate
information in order for them to be knowledgeable with the aforementioned in case they
decide to enter in academe. Second, it is also valuable to the educational institutions as
such study will provide knowledge the necessary trainings needed by Accounting
instructors to improve their teaching methodologies and gain an awareness on how to
motivate practitioners to also consider teaching or to retain in the field of academe.
Results that will be capitulated from this research will contribute to narrow knowledge in
terms of profession’s demand for practitioners.

LITERATURE REVIEW

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Accountants in the field of Academe: Embracing the changing and challenging times
Underpinning Theory

Motivation can be defined as the driving forces behind an individual’s efforts to

attain a specific objective (Rabideau, 2005). In 1959, Herzberg, Mausner, & Snyderman
published Herzberg’s Two Factor Motivation Theory, where employee motivation can be
divided into two categories, the motivation factors and hygiene factors (Brenner, et al.,
(1971).

Frederick Herzberg's Motivation-Hygiene Theory has been proposed as an

alternate technique of measuring job satisfaction and the factors that influence it
(Brenner, et al., 1971). The findings in the study of Brenner, et al. (1971) supported the
belief that job satisfaction was influenced by a variety of factors. Job satisfaction was
found to be influenced by factors such as recognition, achievement, work itself,
advancement, and responsibility. These are referred regarded as motivation factors by
Herzberg. These are related to the job itself and the outcomes of the job's performance.
Salary, business policy, technical skill, interpersonal relationships, and working
circumstances were discovered to be factors influencing job discontent. These
characteristics, which Herzberg refers to as hygiene factors, are related to the workplace
environment (Brenner, et al., 1971). Therefore, the components of motivational force were
found to be substantially connected to career change intention (Rhodes and Doering
1983).

The study's findings of Mahlaule, Nwosu, & Oben (2019) validate the findings of
Araujo et al. (2015), who discovered that students' motivation is one of the challenges
they confront. Quality education is determined by the academic success of students and
is dependent on the quality and mental health of those who are hired to teach (Aminu
and Timothy 2014). Romburgh (2014) found that teaching methods in accounting at
universities often lack creativity, involve too much lecturing and dependence on
textbooks, and do not develop students’ capability to learn skills. Dhlamini (2014) also
states in a comparative study that students' low accounting performance is attributable to
accounting lecturers at universities, and lack of motivation is driven by factors such as
bad working environment, overcrowded classrooms, and unpleasant student behavior.
Furthermore, with all of the changes occurring in education and the content of school

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Accountants in the field of Academe: Embracing the changing and challenging times
curricula, the question of whether educators are sufficiently trained and qualified to
understand and apply these changes in their classrooms is raised, particularly in a
subject as complex and rapidly changing as accounting (Romburgh, 2014).

In regard to this, the theory was adapted to construct the experiences and
challenges of accounting instructors face in their career path at the universities and to
determine perception and expectation with regards to the social pressure exerted over
them in pursuing their career (Dos Santos & De Almeida, 2018). To overcome these
problems must focus on the quality of both the academic teaching and the accounting
profession itself. (Modisaotsile, 2012).

Having expertise in accounting is not enough to be an effective accounting

educator. Knowledge about learning theories, learning styles, different types of
assessment, and the variety of available teaching methods, is also fundamental to be a
good accounting educator.

An Integrated Model of Career Change

The integrated model of career change is accumulative of all studies and

approved by various researchers and writers. Its main goal is to present the
organizational, personal and environmental determinants on why people choose to
change career paths every now and then. The model is a clear explanation of career
change that involves voluntary and involuntary turnover. The career change chart also
identifies an individual’s motivation to transition to another career path. It demonstrates
the withdrawal process.

Figure 1 Integrated Career Change Model has laid out a framework and chart to identify
an individual’s motivation to go through a change in their career paths as well as the
processes they take in order to do so. The main motivation for career path change is job
dissatisfaction. It is caused by different factors such as organizational factors, work
environment, personal preferences, self, peer and group evaluation, availability of other
opportunities, rewards, and benefits.  These are the determinants of job dissatisfaction
and thoughts of changing jobs/careers are focused on first within the model. Then the
model demonstrates the withdrawal process and it starts with thinking about changing
career paths. It will then lead to exploring new opportunities, considering external and
internal factors, taking action towards these specific changes then finally the
transition begins.

This model does not only explain the change in career but also the factors why
employees stay in their job. You should also focus on this too.

Shifting Careers

Accounting instructors at the college level are in high demand and practitioners
are encouraged to enter the academe to ease the accounting faculty shortage (Biagi,
2017). Faculty practitioners provide a sensible source for filling this shortage of faculty,

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Accountants in the field of Academe: Embracing the changing and challenging times
particularly because accounting students are likely to benefit from professional
perspectives (Simms and West, 2019).

Using Herzberg's Two factor motivation theory, professionals seem to organize

their judgments into four primary categories: intrinsic rewards, extrinsic factors,
pathways to advancement, and job manageability (Simms and West, 2019). It was
indicated in Herzberg's theory that achievement, recognition, work itself, responsibility,
promotion, and growth are all motivating elements. While company policy and
administration, supervision, supervisory relationships, working circumstances,
remuneration, peer relationships, personal relationships, subordinate relationships,
status, and security are all hygiene issues Brenner, et al., (1971). The first primary
category is the Intrinsic benefits which includes the desire to teach, the experience of
achievement and the nature of the activity. Many other benefits, such as the want to
serve others and to train the next generation, have tended to become more altruistic.
Second is the broad benefits of working for the institution can be summarized as
extrinsic considerations. These considerations range from intangible (e.g., related with
the prestige of the institution) to university (location) to more specific concerns (salary).
Third is the Pathways to advancement which include relationships with the department
head, feedback and development possibilities, perceptions about achievements and
predictions about promotional chances. Employment management included
characteristics such as perceived flexibility, work-life balance, autonomy and stress
levels (Simms and West, 2019). Lastly, Flexibility in the work schedule, satisfaction from
aiding students and advancing the profession through education of emerging
professionals are the elements that increase interest in a career in academe. However,
concerns about salary disparities between industry and academe are the most
significant factors that may deter people from considering a career transition to academe
(Boyle 2013). Practitioners shift to academe for reasons that they have no desire to play
an administrative job, no pay and no chances for progress. Fortunately, it is likely that all
types of faculty members will be able to escape an administrative job, but not both wage
concerns and the absence of progressive prospects (that may ease pay deficits) (Simms
and West, 2019).

Professionals seem to organize their judgments into four primary categories:

intrinsic rewards, extrinsic factors, pathways to advancement, and job manageability
(Simms and West, 2019). Intrinsic benefits included the desire to teach, the experience
of achievement and the nature of the activity. Many other benefits, such as the want to
serve others and to train the next generation, have tended to become more altruistic.
The broad benefits of working for the institution can be summarized as extrinsic
considerations. These considerations range from intangible (e.g., related with the
prestige of the institution) to university (location) to more specific concerns (salary).
Pathways to advancement include relationships with the department head, feedback and
development possibilities, perceptions about achievements and predictions about
promotional chances. Employment management included characteristics such as
perceived flexibility, work-life balance, autonomy and stress levels (Simms and West,
2019). Flexibility in the work schedule, satisfaction from aiding students and advancing
the profession through education of emerging professionals are the element that
increase interest in a career in academe. However, concerns about salary disparities
between industry and academe are the most significant factor that may deter people

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Accountants in the field of Academe: Embracing the changing and challenging times
from considering a career transition to academe (Boyle 2013). Practitioners shift to
academe for reasons that they have no desire to play an administrative job, no pay and
no chances for progress. Fortunately, it is likely that all types of faculty members will be
able to escape an administrative job, but not both wage concerns and the absence of
progressive prospects (that may ease pay deficits) (Simms and West, 2019).

The choice of shifting of career depends on the factors that will affect an
individual’s decision. And these factors influence the decisions of accountants to choose
which path to take, whether to practice accounting or to teach accounting in the
academe (De Almeida, and Dos Santos, 2018).

Accountants in the Academe

While an accountant's daily responsibilities and tasks vary by role and

organization, some of the most common tasks and responsibilities includes (1) assuring
the authenticity and enforcement of financial statements with applicable laws and
regulations; (2) prepare important financial reports and kept up to date, and (3) evaluate
financial processes in order to recommend best practices, identify problems and develop
solutions, and assist companies in running more efficiently among others (Miller, 2019).
This is why accountants are viewed as having the highest level of knowledge and
competence in the accounting field and thus, would mean greatly to the educational
institution to experience their outstanding services. They can greatly influence the
institution in preparing the accounting and business professionals for the future (Miller,
2019).

Deciding to shift from accounting practice to academe can be time consuming

and carries substantial opportunity cost. However, the experience can be very fulfilling
on the part of the accountant. Professionals who later shift to academics are likely to
associate themselves strongly with their profession (Ayres, Brasel & Duncan, 2016).
Consequently, accountants in the academe enable students to analyze accounting
issues more critically and have deeper analysis draw with thinking skills and
understanding of content (McMeeking et al., 2018). However, the accounting teachers'
still faces personal troubles related to the students' poor capabilities and there should be
some efforts made to address the students' poor skills (Velasco, 2019). In one study, it
was found that CPAs have the instructional and management skills necessary to teach
the technical aspects of the course however, they may need to develop skills in
classroom management which should be addressed by the educational institutions (Del
Mundo and Reforzar, 2013). Aside from this, professors are also facing other challenges
like absence of further training opportunities, a lack of HEI direction and the lack of
awareness of academic standards is a problem whereby most of the time and effort is
more acutely influenced by academics with lower professional qualifications, while
professors with more professional qualifications face greater intensity due to their lack of
administrative time and work (Araújo et al., 2015).

Academia is the final avenue for future accountants, although the field is typically
dominated by professionals who have already worked in other sectors (Lambard, 2016).
By holding an accounting position before returning to school and teaching, professors

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Accountants in the field of Academe: Embracing the changing and challenging times
can further influence their students' education by providing insight from their professional
careers. Thus, professors can better prepare students desiring to take the exam.
Academia offers the fewest jobs to prospective accountants as the field often seeks
those with prior professional experience. However, if an accountant has his heart set on
teaching other than entering into the business's financial side, this career is tailored to
him (Lambard, 2016).

Coping Mechanisms (kulang ng literature dito)

To cope with the challenges of the accounting professors being mentioned, the
study of Araújo et al. (2015) suggests that accounting professors need to undergo
educational trainings to get better learnings and improve their teachings. In line with
Higher-Educational Institutions, the accounting professors need to understand academic
standards and gain guidance from their HEIs (Araújo et al., 2015). Following the
challenges about lack of student engagement, it also recommends to have a training that
will teach accounting professors to have a strategy or tool to help students be motivated.

To manage large number of administrative tasks and lack of time, Higher-

educational institutions required to maintain its policy to expand graduate programs
because it has a small number of graduate programs in accounting. To make this
possible, Higher Educational Institutions (HEI) should execute an in-dept evaluation of
the realistic phenomenon that accountants might experience (Araújo et al., 2015).

Research Methodology

Research Design

A qualitative research further explains, explores, determines, and understands

the life cycle of accountants in the academe. The qualitative method of study allows the
researchers to discover the work life of an accountant working in the academic field. 

Locale of the Study

The study is to be conducted at the University of Saint Louis, Tuguegarao City,

Cagayan

Respondents

The respondents of the study will be the Accounting Instructors who practice their
profession in the University of Saint Louis Tuguegarao City, Cagayan. They were
informed that identity and confidentiality would be rigorously maintained during the data
collection process, as well as during the drafting and dissemination of the research
findings.

Research Instrument 

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Accountants in the field of Academe: Embracing the changing and challenging times
 The study will make use an open-ended interview questionnaire. The
respondents would be guided in offering expressive and free opinions by open-ended
interview questions. This sort of question is non-directive, allowing respondents to react
on their own terms and in their own time. Open-ended questions can be used to see
which component of the responses stands out and can thus be interpreted as a fact,
behavior, attitude, or other characteristic of a specific panel of respondents (Fauvelle,
2019). Google Form, an online survey tool, will be used to develop the questionnaire and
gather the results.

Data Gathering Procedure

To ask permission to conduct the study in the University, a letter of request will
be issued to the Office of the Vice President for Academics. The respondents'
permission will be obtained through informed consent, which will include an explanation
of the study's aims and purpose, as well as assurances that no personal or sensitive
information would be released and that all data would be used purely for research
purposes. Regarding ethical considerations, all respondents will be given the option to
ask questions regarding the research, which will be immediately answered by the
researchers. The researchers will distribute the questionnaire to the respondents using
Google Form after receiving their consent. After the respondents have completed the
questionnaires, the replies will be collected automatically and recorded in a database.

Data Analysis

The data will be gathered from the respondents will be analyzed for the purpose
of answering the research questions. The questionnaires were analyzed using the
descriptive statistics in order to collect the percentage and frequency count. They were
presented on tables.

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