Contemporary Educational Researches Journal

Contemporary Educational Researches Journal Volume 03, Issue 1, (2013) 01-05 www.awer-center/cerj/

Pedagogy: Allied courses Joel Tan*, Faculty College of Accounting Education, University of Mindanao, Philippines. Lyka Chique M. Raz, Faculty College of Accounting Education, University of Mindanao, Philippines. Crestine Jay B. Tayabas, Faculty College of Accounting Education, University of Mindanao, Philippines. Mechele Grace R. Tenebro, Faculty College of Accounting Education, University of Mindanao, Philippines.

Suggested Citation: Tan, J., Raz, L., C., M., Tayabas, C., J., B. & Tenebro, M., G., R. (2013). Pedagogy: Allied courses. Contemporary Educational Researches Journal. 3(1), 01-05. Received 18 January, 2013; revised 19 February, 2013; accepted 12 March, 2013. Selection and peer review under responsibility of Assoc. Prof. Dr. Gulsun Atanur Baskan, Hacettepe University, Turkey © 2013 SPROC LTD. Academic World Education & Research Center. All rights reserved.

Abstract In the study of Kraut (2012), it was emphasized that accounting programs must ensure multi-disciplinary integration in order to produce balanced, all-knowing and effective accountants. This study determines the effectiveness of the competencies developed by allied courses to the skills needed and looked into by the public accounting firms in their prospective employees. The proponents of the study used descriptivesurvey method. The paper utilized 50 public accounting firms in Davao City as respondents using the purposive sampling method. A guide survey questionnaire was used as instrument to gather relevant data. The study employed the frequency and mean in the analysis and interpretation of data. The study covered period October 2013 to April 2014. Results of the study revealed that the intellectual, managerial, interpersonal, communication and interpersonal skills were competencies highly needed by public accounting firms. The overall assessment of allied courses under the curriculum of the Accountancy program of the University of Mindanao (UM) indicated an approaching excellence standard level. Business related subjects must be strengthened to equip students with relevant competencies essential to succeed in the business world. Keywords: pedagogy, allied courses, college of accounting education.

*ADDRESS FOR CORRESPONDENCE: Joel Tan, Faculty College of Accounting Education, University of Mindanao, Philippines. E-mail address: [email protected]

Tan, J., Raz, L., C., M., Tayabas, C., J., B. & Tenebro, M., G., R. (2013). Pedagogy: Allied courses. Contemporary Educational Researches Journal. 3(1), 01-05.

1. Introduction The demand for accountants in both public and business environment urges academic institutions and accounting educators to design a curriculum that would best develop competencies and capabilities of accounting graduates (Chaker, 2011), thus enable them to respond to the changing needs of clients and the public. Vitez (2013) emphasized that accountants in business must have mix of discipline and experience relating to business concepts and principles to become effective and relevant. Today, the norm is for institutions to incorporate business subjects as part of the accountancy curriculum instead of focusing solely on board subjects for licensure examination. Accounting students should understand the significance of business courses in the functions of accounting profession, in their personal lives and on the society. Kraut (2012) strongly suggested that accounting programs must aim and work with other disciplines to developing and enhancing student’s cognitive, judgment and communication skills while providing sound technical foundation. Business-related subjects are indispensable in ensuring that accounting graduates possess the appropriate and adequate skills to effectively discharge its function in public practice, commerce and industry, in government and the academe. Business-related and allied courses include management, economics, marketing, applied mathematics and statistics. The integration of multi-disciplinary courses in the professional programs has always been a challenge to many educators and curriculum designers. Brunei and Hibbard (2006) discussed the importance of statistics and organizational behavior to leverage marketing. Miller, Holmes and Mangold (2007) found information systems application vital in the operations and finance. Finley, Taylor, and Warren (2007) explained the benefits of apprenticeship and ethics courses to better understand and appreciate the profession. The adoption of curricular and extra-curricular activities, within and beyond schools, in the accountancy curriculum is a means to strengthening business knowledge, enhancing the leadership and communication skills and contributing to the holistic development of accounting students (Advincula, 2013; Amora, Echavez & Montizo, 2010). This research paper aims to measure the congruency of the knowledge and skills developed and enhanced in allied courses to the thrust and competencies required by the industry, the public and the profession to all accountants and accounting graduates. Allied courses are those business subjects offered as part of the accountancy curriculum. The two variables used were the allied subjects under the curriculum of the accountancy program of the College of Accounting Education, University of Mindanao and the competencies, both knowledge and skills, required in public practice. The study is anchored on whether learning institutions provide graduates with specialized and universal skills essential to function and succeed in a competitive global environment particularly in the field of accounting (Clayton, 2012; Woodruff, 2009; Moehrle S.R and J and Previts, 2006). Results of the study would be very helpful to academic executives and curriculum designers in developing course programme that will fill the gap of what accountancy students learn in school in terms of knowledge and skills and what the industry and the public require. Only when accounting graduates able to acquire relevant skills and knowledge as well as values that he or she applies in the workplace and in life that he or she can add value to the profession and to the organization he or she serves. 2. Method The paper employed descriptive survey design that aims to gather information about prevailing conditions or situations for the purpose of providing description and interpretation thereto. The research instrument was a survey checklist designed to obtain relevant information to achieve the objectives of the study. The data gathering was done through actual survey and personal observation. There were 50 accounting professionals working in public accounting firms interviewed as respondents. They were selected through snowballing, random sampling technique. The study was done during the period October 2013 to April 2014. The statistical treatments employed 2


were the frequency and mean. The frequency was used to define the skills required in public practice of accounting. Skills include intellectual, managerial, computer, communication and interpersonal. Meanwhile, the mean was utilized to determine the aggregate level of congruency of the allied courses to the skills required by the industry. Allied courses include economics, business statistics, principles of management, principles of marketing, business strategy, calculus for business, quantitative techniques, human behaviour in organization and business finance. The researchers went through a structured process to ensure the quality of the paper. After obtaining the approval from the research coordinator and the Dean, a survey checklist was completed. Then after, the actual survey was done. The results were tabulated, analysed and interpreted with the guidance of a seasoned statistician. 2. Results and Discussion

45

25 38

23 25

38

Finance

Business

Behavior

Human

Quantitative Techniques

27 26

Business

23 25

Calculus for

23 25

Strategy

Statistics

Business

38 28

Principles of Marketing

30 26

Principles of Management

Intellectual Managerial Computer Communication Interpersonal

Business

Table1. Summary of respondents ‘yes’ response on skills acquired from allied courses Course and Frequency of ‘yes’ response

Economics

Skills

23 25

50 45

Table 1 shows the respondents’ ‘yes’ response on skills acquired from allied courses. The skills indicated are the competencies required by the public accounting firms in Davao City. As to intellectual skills, courses that received most number of ‘yes’ response were economics, principles of management, principles of marketing, business strategy, calculus for business, quantitative techniques and business finance. This suggests that the principles and concepts learned from these courses are useful in the delivery of public accounting services. On the other hand, the required managerial skills can be acquired in all allied subjects factored in the study. This implies that all business courses incorporated in the accountancy curriculum contribute in developing the managerial faculty of students, thus making them effective in managing people, resources and organizations. The proper matching of skills acquired in courses included in the accountancy curriculum and the skills expected by the public are crucial to creating a better service industry (Chang, Landis & Yu, 2011). With regards to developing the computer skills of the students, only business statistics offered the right element in equipping accounting students the aptitude of using technology and statistics in making business decisions. Love and Hildebrand (2002) emphasized that students must develop competencies in using computer to expedite data analysis and computation. Meanwhile, the human behavior in organization course showed significant contribution to the development of communication skills among students. While communication skill is a universal facility across disciplines, other allied subjects focus on developing other areas of human faculties apart from communication. Lastly, the interpersonal skills of students were found developed and enhanced in the principles of management and human behavior in organization courses. This was expected as interpersonal skills are essential to successfully managing people 3


(Pakhare, 2013). Further, McGourty and DeMeuse (2007) stated that a person who knows how to work with people in group achieves organizational objectives more effectively. Table 2. Level of congruency of skills acquired from allied courses to industry skills required Allied Courses Aggregate Descriptive Interpretation mean level (%) Economics Business Statistics Principles of Management Principles of Marketing Business Strategy Calculus for Business Qualitative Techniques in Business Human Behavior in Organization Business Finance Overall Mean

54 66 72 72 60 63 52 89 53 65

Moderate High High High High High Moderate Very High Moderate High

Table 2 shows the level of congruency of skills acquired from allied courses to industry skills required. Among the allied courses, the human behaviour in organization registered the highest level of congruency of skills relative to what it imparts to students to what the industry requires. The aggregate mean rate of 89 percent signifies excellence standard level. This means that the competencies developed in studying human behaviour in organization meets the expectations and needs of public accounting firms. Meanwhile, courses like business statistics, principles of management, principles of marketing, business strategy and calculus for business posted a high level of congruency of skills relative to skills expected by the industry. The courses’ aggregate means indicate an approaching excellence standard level. It denotes that the knowledge and skills acquired in the courses mentioned are highly relevant to the industry especially in the delivery of accounting services. Alternatively, the economics, qualitative techniques in business and business finance courses showed moderate level of congruency of skills when compared to industry’s needs. The aggregate mean level indicates an acceptable standard level. The challenge for these courses is to employ two-layered strategy that is content strategy and approach strategy to enable them become current and effectively functional in the actual work settings. The overall aggregate mean level of the allied courses when analysed by the level of congruency of skills acquired to industry skills required is high. This proves that all business courses offered to accountancy students will prepare them to become multi-disciplinary professionals. Indeed, the allied courses incorporated in the accounting curriculum of the College of Accounting Education of the University of Mindanao are responsive and relevant to the skills expected and demanded by the public accounting sector. 3. Conclusions Based on the foregoing results, it was found out that the level of congruency of allied courses under the accountancy curriculum of the University of Mindanao (UM) has reached the high scale or approaching to excellence standard level. This means that the knowledge, skills and ethics learned and developed by accounting students in the allied courses match the competencies and values that the public practice industry needs. Furthermore, the results propose that the accounting students of UM are being transformed into professionals armed not only with accounting skills but also with other business-related competencies necessary to become relevant, effective and competitive in the business world. The study, however, is delimited to allied courses mentioned and has failed to account other courses included in the entire accountancy curriculum. This restraint can be further studied and explored by future researchers. 4


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