Scribd
Upload
17 views

CF and DT

The document presents a conceptual framework for a study on the shortage of accounting faculty. It identifies inputs like respondent demographics and perspectives on faculty demand and supply. The framework will use surveys and statistical analysis to gather information and develop an action plan to encourage accountants to join academia. Key terms related to accounting certification and academia are also defined.

Uploaded by

Jamie Camille Tan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
17 views

CF and DT

The document presents a conceptual framework for a study on the shortage of accounting faculty. It identifies inputs like respondent demographics and perspectives on faculty demand and supply. The framework will use surveys and statistical analysis to gather information and develop an action plan to encourage accountants to join academia. Key terms related to accounting certification and academia are also defined.

Uploaded by

Jamie Camille Tan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 4

CONCEPTUAL FRAMEWORK OF THE STUDY

INPUT PROCESS OUTPUT


1. Demographic
Profile of the
Respondents
➢ Age
➢ Gender
➢ Educational
status
➢ Sector in
accounting
practice
2. Insights on the
shortage of the
accounting faculty
from the:
Survey Action Plan to
a. Demand Questionnaire encourage
perspective Accounting
b. Supply Statistical Analysis Professionals to
perspective join in the
academe.
3. Barriers in
pursuing academe
career in terms of:
a. Qualifications
b. Attitude
c. Financial
4. Perceived benefits
of accounting
professionals in the
academe sectors

Feedback

Figure 1. Conceptual Framework of the Study


One of the most pressing problems facing the accounting fields today is the CPAs

lack of interest in pursuing the academe sector, which leads to the shortage of the

accounting faculty. The researchers employed the Input-Process-Output Model to

elucidate the approach for doing this investigation and gathering information.

The conceptual structure of the study is depicted in Figure 1. The initial segment

comprises the input. The present study encompasses an examination of the respondent's

profile such as the age, gender, educational status and sector in accounting practice,

insights about the accounting faculty shortage from the demand and supply perspective,

the barriers in pursuing academe career in terms of qualifications, attitude and financial,

and lastly, its perceived benefits.

To gather needed information for the study, the researchers will utilize the survey

questionnaire. In addition, statistical treatment for analysis of data will be applied.

The final segment is the output. The researchers will formulate an action plan to

encourage the accounting practitioners to consider working in academic environment.


Definition of Terms

Academe – in the context of accountancy profession, the academe is where a Certified

Public Accountants (CPAs) pursue a teaching career,

Accreditation – the act of granting credit or recognition, especially to an educational

institution that maintains suitable standards.

Accountant (CPA) – an accounting professional who has met state licensing

requirements to earn the CPA designation through educational training, experience and

passing the CPA Exam. (Becker, 2023)

Barriers – one of the factors which hinders CPAs in pursuing the academe sector

CPALE (Certified Public Accountant Licensure Examination) – professional

examination intended only for the Accountancy degree program. ( Esaga et al., 2022)

Demand Perspective – in this study, it is used as one of variables to determine the

perceptions of the professional accountants in the increasing demand of accounting

faculty.

PhD – also known as Doctor of Philosophy. A specific type of doctorate degree that

focuses on research in a particular field. It is highly theoretical and involves extensive

research to generate new knowledge. On the other hand, a doctorate degree is an

umbrella term for any doctoral-level degree.

Self-Determination Theory (SDT) – a macro theory of human motivation and personality

that concerns people's innate growth tendencies and innate psychological needs. The

researchers used this as their theoretical framework to connect with their study.

Supply Perspective – another variable that identify the reasons behind the decreasing

number of CPAs which lead to the shortage of accountants in the academe sector.
Respondents of the Study

The respondents of this study are the Certified Public Accountants (CPAs) in

Batangas. The researchers primarily chose them because they are the most suitable

subject for the topic. The total population of accounting professionals is 1,875 and a

stratified random sampling will be used to conduct this study.

You might also like