EMPLOYMENT PROFILE OF THE NON-CPA GRADUATES

OF UNIVERSITY OF LUZON OF THE

COLLEGE OF ACCOUNTANCY

An Accountancy Thesis
Presented to the
College of Accountancy
University of Luzon, Dagupan City
Dagupan City

In Partial Fulfillment
of the Requirements
in RES 11
(Principles and Methods of Research)
Rose Ann A. Tamondong
Rochelle Angeli D. Obama
Mikee B. Calaguio
Mac Darwin R. Calonia
Geraldine R.
Billie Joe M. Seguin
Blezza Arra T. Macalanda
Elisa H. Lumague

October 2015
Approval Sheet
In partial fulfillment of the requirements for the degree Bachelor of Science in
Accountancy, this thesis proposal entitled "Employment Profile of the Non-CPA graduates of
University of Luzon of the College of Accountancy" has been prepared and submitted by Rose
Ann, Rochelle, Mikee, Darwin, Geraldine, Billie, Blezza, Elisa,
Caumille in fulfillment in RES-11(Accountancy Thesis) who successfully passed the pre-oral
examination.

____________________

Panel Member

_______________________ _____________________
Panel Member Panel Member

_________________________
Carmelo John E. Vidal, Ph.D
Adviser

Accepted and approved in partial fulfillment of the requirements for the degree Bachelor of
Science in Accountancy.
THESIS ABSTRACT

Title:

Researchers:

Course:

School Year:

Institution:

Address of Institution:

Name of Adviser:
Background of the Study
An employment profile helps organizations ensure that persons with the right
knowledge, skills and abilities are matched with the right job offering. Well- defined profiles
also aid in planning for fair and equitable compensation and employee performance
management. However, from time to time, job descriptions evolve based on company needs,
so periodic assessments can keep this employment profiles current. There are various tools for
conducting suitable job profile assessments, ranging from a formal job analysis to surveys,
observations and bench-marking.
(http://goo.gl/KUgyLP)

Employment is an agreement between an employer and an employee that the

employee will provide certain services on the job, and in the employer's designated workplace,
to facilitate the accomplishment of the employer organization’s goals and mission, in return for
compensation. (http://goo.gl/RhMy5c)

Employees will be confronted by more demanding work expectations. Consequently, efforts to

hire personnel who can adapt to change are quite relevant. As part of the job interview process,
consider asking questions related to uncertainty and change: How do you react to change that
impacts your own job? How do you feel about learning and performing new and different job
tasks? What is your opinion about continued training to acquire relevant job skills?

In recent years, there has been a growing clamor for professional bodies and academe
to bridge the gap between the requirements of the workplace and the academic preparation of
our professionals (Ballada, 2012). This research study aimed to assess the training,
employability, competence, and accomplishments of B.S. Accountancy non-CPA graduates of
the University of Luzon (Academic Years 2011-2014) employed in various industries and sectors
of the profession throughout the country.

Therefore, it is indeed significant to determine the status of the graduates as well as the
relevance of knowledge and skills that they have gained in the course of their study to their job
or profession. This study traced the employment profile of the non- CPA graduates from
batches 2011-2014 to help the future graduates of the said course to be ready for their possible
jobs and professions and help them visualize themselves in real world. Moreover, there is a
need to make a study of the accountancy graduates not only to locate them but more
importantly to find out how adequate is the training provided by the UL College of Accountancy
in the overall performance of their career life, the extent by which the teaching and
competencies skills were developed, the employment profile of the graduates as well as their
achievements in the field.
This study of the University of Luzon served as up-to-date information to find out the
employability of the graduates. Feedbacks from the non-CPA graduates may be used to help
the College of Accountancy of University of Luzon to improve the quality of education given to
their graduates by knowing the graduates placements and positions in the society which later
can be used as benchmark in producing more qualified and competitive graduates. This
information may be used in enhancing the educational program in terms of content, delivery
and relevance and make it more responsive to the needs of the job market.

Statement of the Problem

This study focused on the employment profile of Non-CPA graduates of University of
Luzon of the College of Accountancy from the academic years 2011-2014. It aimed to assess the
position and placement of the non-CPA graduates to help the future graduates improve their
employment profile and reduce the difficulties that they will encounter by knowing the issues
and concerns of the non-CPA graduates. It also helps to identify the they must possess in their
employment since it provides a good basis in helping them map the steps towards career
progression.
To achieve the main purpose, the study specifically sought to answer the following
questions:
1. How are the employed UL Non-CPA graduates characterized in terms of:
a) Age;
b) Sex;
c) Year Graduated; and
d) Civil Status?
2. What is the employment profile of the employed UL Non-CPA graduates in terms:
a) Scope of practice;
b) Type of present occupation;
c) Length of waiting period for initial employment after graduation;
d) Current work status; and
e) Monthly Salary?
3. What is the level of job satisfaction of the UL Non-CPA graduates to their present
employment?
4. What are the issues and concerns encountered by the Non-CPA graduates in their present
occupation?
5. What measures are to be proposed to help the future BSA graduates to improve their
employment profile?

Research Method Used

In this study, the researchers used the descriptive research method in describing the
employment profile of the UL Non-CPA graduates. This method is concerned with the
description of data and characteristics about a population. The goal is the acquisition of factual,
accurate and systematic data that can be used in averages, frequencies and similar statistical
calculations. (http://www.ehow.com/about_6663890_meaning-descriptive-method-
research_html)
In descriptive survey method research, participants answer questions administered
through survey questionnaires. After participants answered the questions, the researchers
described the responses given. In order for the survey to be both reliable and valid it is
important that the questions are constructed properly. Questions should be clear and easy to
comprehend. (Jackson, 2009)
Through descriptive survey method of research the researchers were able to find out the
employment profile of the Non-CPA graduates of the year 2011-2014 in their present job.

Summary of Findings
This study proved to determine the employment status of UL Non-CPA graduates.
Characteristics of the Respondents
 Most of the respondents are within the age bracket of 22-23 having the highest
frequency with an equivalent percentage of 49%. While the age brackets of 26-27 and
28-29 both have an equivalent percentage of 1% each representing the lowest
frequency.
 Based on table 4, 69% or 79 out of 1 15 respondents are represented by females while
31% or 36 out of 1 15 respondents are males. Therefore, the vast majority of the
respondents came from the females.
 The graduates from 2014 have the most number of respondents with the frequency of
35 out of 1 15 or 30%.
 Based on the table 6, majority of the respondents are single which is represented by 108
or 94% of the total respondents while 7 or 6% pertains to the respondents who are
married.

Employment Profile of the Respondents

  Majority of the respondents are practicing their expertise in the scope of practice of
Commerce and Industry or Private Practice with an equivalent percentage of 85%.
 Respondents who are presently employed mostly work as an accountant with a
percentage of 26% or 30 out of 115.
 Based on the data gathered in table 9, 65% of the employed respondents landed on
their initial job after graduation in less than 3 months after graduation.
 Most of the Non-CPA graduates are employed regularly or permanently with a
percentage distribution of 79% or 91 out of 115 respondents. On the other hand, only
20% or 23 out of 115 respondents are contractual while 1% is still under probation.
 Most of the employed respondents answered P10,000 to 20,000 as their monthly salary
with an equivalent percentage of 59%. Out of the total responses gathered, 6% cited
that their monthly salary is above Php 30,000.

Level of Job Satisfaction of the Respondents to Their Present Employment

 Based on the results of the findings regarding the factors which affect the satisfaction of
the respondents to their present work, the respondents are moderately satisfied to
their present work with weighted mean of 3.00.

Issues and Concerns Encountered by the Respondents in Their Present Occupation

 With regards to the Endings regarding the issues and concerns encountered by the
respondents in their present occupation, a weighted mean of 3.38 was assessed which
means that the factors identified are a highly influential.

Conclusion
This study was conducted to assess the position and placement of the non-CPA
graduates of University of Luzon of the College of Accountancy from the academic years 2011-
2014 by knowing their employment profile. It was also conducted to identify the issues and
concerns encountered by the non-CPA graduates and to identify the skills they must possess in
their employment.
After conducting data gathering procedures, the research team has found out the
demographic profile of the non-CPA graduates such as their age, year graduated and civil
status. The research team also found out their employment profile based on their scope of
practice, present occupation, and length of waiting period to initial employment after
graduation, work status and monthly salary. This study also assessed their level of job
satisfaction and the issues and concerns they encountered in their present occupation
In connection to this study, the research team therefore conclude that majority of the
respondents are ages 22 to 23 while most of the respondents graduated in the year 2014. Also
there are more females than males as well as single compared to married. Most of the Non CPA
graduates are employed and engaged in Commerce and Industry or Private Practice. With
regards to the length of waiting period until employment the graduates are mostly hired in less
than a year and their current position in various scopes of practice were related to their course
in college. Majority of them are permanently hired with a monthly compensation that ranges
from Php 10,000 to Php 20,000 and can be considered as middle income earners that can
sustain their daily living.
Respondents are also found to be moderately satisfied with all of the factors that
influence their job satisfaction in their present job with weighted mean of 3.0. This is the
reflection of a moderate assurance that the respondents has about the continuity of gainful
employment for their work life. Since workplace, as identified by the employed respondents,
the has the highest moderate satisfaction among these factors, researchers conclude that UL
non-CPA graduates are working in an environment where they feel like they want to expend
discretionary effort on their job and have the energy to work efficiently since they work in an
environment that actively supports physical, emotional and interpersonal well-being.
The issues and concerns regarding their present occupation, as identified by the
respondents, was highly influential. These were caused mostly by lack qualifications for higher
position and limited opportunities for skills advancement. Despite these facts, UL non-CPA
graduates have a good placement in the society due to their high proficiency and dedication to
their present occupation. Non-CPA graduates are well profound in different scopes of practice
giving them advantage to quickly cope up with various difficult situations in their workplace.
The researchers therefore conclude that the non-CPA graduates are being able to adapt to the
labor market's changing demand for skilled and knowledgeable graduates.

Recommendation
Based on the results of the study, specifically on the employment profile of the Non-CPA
graduates of University of Luzon, the following are highly recommended:
1. The College of Accountancy are recommended to refer to the proposed measure in the study
to produce more skilled and competent BSA graduates.
2. The future BSA graduates are also recommended to refer to the proposed measure in the
study for them to improve their employment profile and reduce the difficulties that they will
encounter.
3. The research study recommends to future researchers to conduct further studies by covering
more batches of B.S. Accountancy graduates.

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Chapter IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
In this chapter of the present study, "Employment Profile of Non-CPA Graduates of
University of Luzon of the College of Accountancy", the data gathered from the respondents
and resources are presented, analyzed and interpreted using the statistical method in
percentage and in ranking form.
To be able to answer the following specific problems as present in Chapter 1, tables are
shown in order to achieve the objective of research study.

Characteristics of the Non-CPA 2011-2014 Graduates of the

University of Luzon of the College of Accountancy
This part of the chapter characterizes the respondents according their age, year
graduated, and civil status. The researcher presented the gathered data into a tabular form that
shows the frequency and percentage distribution of the respondents.
Age
The table below shows the age of the respondents which classified within the age
brackets of 20-21; 22-23, 24-25, 26-27; and 28 29. There will be an interpretation of the data
below.
Table 4
Frequency and Percentage Distribution of the Respondents
According to Age
n=115
Age f %
20-21 19 17
22-23 56 49
24-25 37 32
26-27 2 1
28-29 1 1
Total 115 100

Presented in Table 4, non-CPA graduates ages 22-23 have the highest frequency
distribution with an equivalent percentage of 49% 56 out of 1 15 respondents while the ages of
28-29 have the lowest frequency distribution representing 1% or 1 out of 115 respondents.
 Though the typical age brackets of the academic years 2011, 2012, 2013 and 2014 are
20-21, 22-23, 24-25, and 26-27 or 28-29 respectively, as to the retrieval of the questionnaires,
some respondents have graduated at an early age and some have graduated an older age.
causing the typical distribution of the age brackets to their respective academic years to be
irrelevant. Respondents are mostly at the age bracket of 22-23 coming from the academic years
2011 -2014. Of the 115 respondents, ages from 22-23 were already permanent in their job
despite the fact that they are still fresh graduates most of them because are in the batches
2013 and 2014.
It could be drawn that employers hire fresh graduates because of their up-to-date
knowledge with the latest technology, commitment towards work and quick learning
adaptability. This means that UL non CPA graduates are employed based on their acquired
knowledge, skill and trainings.

Sex
Table 5 of the previous page shows the frequency and percentage distribution of sex of
the respondents. The table will show how many male and female respondents the researchers
had.

Table 5
Frequency and Percentage Distribution of the Respondents
According to Sex
n=115
Sex f %
Male 36 31
Female 79 69
Total 115 100

Based on table 5, out of the 1 15 respondents according to 36 or 31% are male while 79
or 69% are female. This means that most of the respondents are female.
The result of the October 2013 Labor Force Survey (LFS) showed a 0.1 increase in the
Labor Force Participation Rate (LFPR) for females at 49.8% (from 49.7% in 2012), and 0.2
decrease for males at 78.1% (from 78.3% in 2012). Despite the fact that males are higher in
terms of employment, as of the past years, women began to gain ground in the profession
making up 60% of accountants in the workforce, according to the 2013 Bureau of Labor
Statistics. In the contemporary days, Accounting related jobs are one of the top professions
dominated by females.
Though males are otherwise known to be high in employment than females, UL non-
CPA female graduates are also obtaining a vital role in the society nowadays. From the 6
respondents having a monthly salary of Php 30,000 and above, 4 of them are females which
mean that UL non-CPA graduates are being recognized with their efforts in their respective jobs
through proper compensation. Though females, for the past years, dominated the accounting
profession, UL non-CPA males are also being employed which means that sex is not a vital basis
of employment for the UL non-CPA graduates because both sexes are active in the labor
market.
Year Graduated
The next table shows the number of Non-CPA Graduates of University of Luzon from
batches 201 1 to 2014 and their corresponding frequency and percentage distribution for each
school year. Based on the gathered there are 24 (21%) respondents from the year 201 1, 2
(20%) from 2012, 33 (29%) from 2013, and 35 (30%) from 2014 with a total of 1 15 or 1000/0.

Table 6
Frequency and Percentage Distribution of Respondents
According to Year Graduated
n=115

Year Graduated f %
2011 24 21
2012 23 20
2013 33 29
2014 35 30
Total 115 100

In this table, the academic year 2014 has the highest number of respondent because of
the fact that they are fresh graduates. Employers are mainly benefited by this strategy of hiring
fresh graduates because of the fact that fresh graduates require lower salaries, they up-to-date
with the latest technology, they have greater commitment towards work and are quick learners
with adaptability. Eighty (80%) of the 2014 graduate respondents have identified that their
present occupation their initial job after graduation while 100% of them landed o their first job
in less than a year which indicates that non-CPA fresh graduates from the UL are in-demand.
The researchers could say that our fresh graduates are being able to "keep-the-fire-burning" in
terms of the participation of our Non-CPA graduates in the labor force of the society.

Civil Status
The table shows the civil status of the respondents, whether they are single or married.
Table 7
Frequency and Percentage Distribution of Respondents
According to Civil Status
n=115

Civil Status f %
Single 108 94
Married 7 6
Total 115 100

Based on the above table, out of 1 15 respondents, there are 108 or 94% who are still
single while the rest are married with 7 or 6%. This means that most of the respondents are
single.
Majority of the respondents are single because they are focusing on their career. With
regards to the married respondents, majority are female comprising 57% or 4 out 7. According
to an article written by Bonnie Rochman entitled "The Motherhood Penalty: We're in the Midst
of a 'Mom-Cession"' revealed that married females having kids have higher chance of
unemployment compared to married males having kids who have higher chance of
employment.
As to the married respondents, majority are females, having kids, are permanently
employed which contradicts the previous articles and researches done. It could be drawn that
civil status does not affect the possibility of employment among the UL Graduates and that they
are hired due to the proficiency and competence acquired.

Employment Profile of the Non-CPA 2011-2014 Graduates of the

University of Luzon of the College of Accountancy
This part of the chapter identifies the current employment profile of the respondents based on
the scope of practice they belong in present occupation, length of waiting period for initial
employment after graduation, work status, and monthly salary. The researchers presented the
gathered data into a tabular form that shows the frequency and percentage distribution of the
respondents.

Scope of Practice
This table shows the frequency and percentage distribution of the respondents
according to the scope of practice they are currently engaged in, Academe, Public, Government,
and Commerce and Industry or Private Practice

Table 8
Frequency and Percentage Distribution of Respondents
According to the Scope of Practice
n=115
Scope of Practice f %
Academe Practice 0 0
Public Practice 9 8
Government Practice 8 7
Commerce and Industry/ 98 85
Private Practice
Total 115 100

Based on the above table, 8% of which are engaged in Public Practice, 7% of them are
exercising their expertise in the field of Government practice and 85% of the Non- CPA
Graduates are under commerce and Industry or Private Practice.
Commerce and Industry comprises the largest percentage because this scope of practice
offers many work opportunities since there various private companies situated in the
Philippines and across the globe. Positions in private practice include entry-level jobs such as
bookkeeper, accounting clerk, financial analyst, internal auditor and other jobs that provide a
staff function which supports the company by performing Majority accounting-related tasks.
business establishments hires employees with fewer requirements. Applicants need to possess
good mathematical and computer skills, analytical and a logical approach, good understanding
of business, good communication skills, ability to explain technical financial information clearly,
honesty and discretion with confidential information which are all taught in the 4-year BSA
course.
There are least respondents in government practice because this scope requires
workers who are at least Civil Service Examination passers or a Certified Public Accountant.
This implies that the College flagship program yields higher demands in labor market
thus offered massive opportunity for the graduates to be employed. It further indicates that
even though they are non-CPA graduates they were able to "hit the ground running' and
employers trust their strong skills and competencies for the job.
Therefore, it is inspiring to note that even they lack the "Certified Public Accountant" title, the
non-CPA graduates are successful in the school's tasks to prepare and produce competent
graduates capable of making positive contribution over their profession and society in which
they work.

Present Occupation
The table below shows the frequency and percentage distribution of respondents
according to their present occupation. Some of the jobs are enumerated.

Table 9
Frequency and Percentage Distribution of Respondents
According to Present Occupation
n=115
Occupation f %
Accountant 30 26
Accounting Clerk 26 23
Accounting Assistant 6 5
Auditor 16 14
Bank Teller 4 3
Bookkeeper 7 6
Financial Advisor 1 1
Others 25 22
Total 115 100

As reflected in Table 9, 26% of the total gathered responses are employed as

Accountants, 23°/o of are working as Accounting clerks, 5% of the respondents are working as
Accounting Assistant, 14% employed as Auditor, 3% are composed of Bank Teller, 6% are
composed of Bookkeeper, 1% are Financial Advisors, while there are no Non- Graduates that
are employed as Professors or Instructors. Lastly, there are 22% who are employed other than
the above mentioned occupations.
The significant percentage of respondents who answered other jobs not mentioned in
the table such as Accounting Specialist, Accounting Analyst, Accounting Associate, Tax Analyst,
Tax Associate, Customer Management Analyst, Business Process Specialist, Project Inspector
Manager, MIS System Support, Inventory Control Staff, Billing Executive Assistant, Functional
Consultant, Sales Agent, and Sales Assistant. Receptionist and Call Center Agent implies that,
other than the common known jobs by a Non-CPA graduate, there are still various jobs offered
in the labor market. Though some of the jobs enumerated by the respondents, like functional
consultant and customer management analyst, are not directly related to what is typically
taught in the university such as the preparation of financial statements, due expanding
knowledge of Accounting Graduates in terms of business process and transactions it is worthy
of note that a number of jobs await a non-CPA graduate. This reflects how important and
flexible the knowledge acquired by the BSA graduates could be.
Among the respondents who answered jobs other than the above enumerated known
jobs of a Non-CPA graduate, 5 out 25 which comprise 4.35% of the total respondents are
behind from the known duties and responsibilities of a non-CPA such as a working as a
Customer Service Personnel, Call Center Agent, Sales Agent and Receptionist. This means that
the other 95.65% are working in the field whether directly or indirectly related to the
Accounting course.
Also, there are graduates who are holding middle-level positions. It is an indication that
graduates of BSA are competitive and their acquired knowledge and skills in accounting and
related fields facilitated their growth to positions of increased responsibility.

Length of Waiting Period

Another data the researchers need to know for the employment profile of the
respondent is the length of waiting period they had before landing on their initial job after
graduation.
Table 10
Frequency and Percentage Distribution of Respondents According to
The Length of Waiting Period to Their Initial Employment
n=115

Length of waiting period f %

Less than 3 months 74 65
3 months to less than 6 15 13
months
6 months to less than a year 13 11
1 year to less than 2 years 7 6
2 years or more 6 5
Total 115 100
 The table above shows that 65 % of the respondents waited for less than 3 months, 13%
of them waited within the range of 3 months to less than 6 months, 11% of which waited for 6
months to less than a year, 6% of the respondents 1 year to less than 2 years, and 5 % waited
for 2 years or more.
It was encouraging to note that majority of the non-CPA graduates have been employed
on their first job in less than a year period after graduation. This means that the employability
of the UL non-CPA graduates is high
In addition to this, they are employed in various jobs which are related to their course.
This implies that graduates are highly employable despite the lack of a "Certified Public
Accountant" title attached to their names and that UL Non-CPAs are being one of the highly
trusted professionals because erroneous recording, classifying and summarizing of financial
information would result to wrong communicated results to the company and the public
It is worthy of note that since their current occupation requires thorough understanding
in accounting, UL Non-CPA graduates are being able to get hired despite being fresh graduates
who lacks experience in the actual workplace. Since many of the respondents are hired in
private the competence and proficiency of the Non-CPA graduates of UL are being recognized in
the labor market.

Work Status
The work status of someone is either classified as an employee (regular or permanent,
part-time, contractual and probation) or working on their own account (self-employed).
Permanent employment is a full-time, salaried position with a contract to work the average
amount of 8 hours each day. Part-time means that you work less than the normal schedule
either by working fewer days or fewer hours while Contractual means working for as little as
one day or for as long as a few years for an employer. A probationary employee is one who, for
a given period of time, is being observed and evaluated to determine whether or not he is
qualified for permanent employment. Self-employed are those who earn a living by working for
themselves and not as an employee of someone else.

Table 11
Frequency and Percentage Distribution of Respondents
According to Their Work Status
n=115
Work Status f %
Regular/Permanent 91 79
Contractual 23 20
Probationary 1 1
Total 115 100

From the table in the previous page, 91 out of 1 15 respondents or 79% of the sample
size are permanently employed. As for the contractual worker, they represent 20 % of the
employed respondents. 1% is under probationary. As to the retrieval of the data gathering
instrument, none of them are categorized under self-employed and part-time workers or 0% in
the total sample. Also based from the previous work titles enumerated, it requires permanent
employees.
The table suggests that the UL non-CPA graduates have a high percentage of
employment. In terms of Accountancy course related jobs 94.51% or 86 out of 91 permanently
employed are working in the fields relating to their course while 5.41% are working far from
their such as customer service personnel, sales assistant, and call center agent. It could be
drawn that UL non-CPA graduates are employed for their expertise in Accounting and acquired
knowledge in business process and transactions. As to the contractual workers, since the
fourth-fifth of the respondents are permanently employed, this implies that the UL non-CPA
graduates have better opportunities be regularized because of the proficiency and competence
required by the job of the respondents.

Monthly Salary
It is reasonably just to know the range of their monthly salary. This table below shows
the percentage and frequency distribution of respondent's monthly salary.

Table 12
Frequency and Percentage Distribution of Respondents
According to Their Monthly Salary
n=115

Monthly Salary f %
Below Php 10,000 24 21
Php 10,000- Php 20,000 68 59
Php 20,001- Php 30,000 17 15
Above Php 30,000 6 5
Total 115 100
 Based. on the table presented above, 2 1% of the respondents have their salaries below
Php 10,000. 59% or 68 out of 115 receive Php 10,000-php 20,000 monthly salaries. For
respondents having a salary range of Php 20,001-Php 30,000, a 15% rate was calculated. A 5%
rate was computed for those whose salaries are above Php 30,000.
Majority of them are permanently hired with a monthly compensation that ranges from
Php 10,000 to Php 20,000 and can be considered as middle income earners that can sustain
their daily living. Hence, since most of the respondents are single, the compensation received
from their hard work could sustain their daily financial need
As to the retrieval of the questionnaires, the researchers identified 6 respondents who
are compensated with a salary above Php 30,000 which is astounding because the minimum
salary of Non-CPA graduates ranges from Php 12, 000- Php 18,000. These respondents are
working as Accountants (4), Auditor (1) and Receptionist (1). It is overwhelming to note that,
though they are non-CPAs, some of them are paid above Php 30, 000 which means that
certification does not hinder a non-CPA graduate from being well-compensated.
Since most of the Non-CPA graduates were employed in Private offices, the amount of payment
varies depending on the type of job. Their salaries differ because of the different classifications
of the jobs of the graduates, position where they are based (local or international). Employed
respondents differ also in their salaries because of their location in either the urban or the rural
areas.

Level of Job Satisfaction of the Non-CPA 2011-2014 Graduates of

the University of Luzon of the College of Accountancy
This part of the chapter represents the level of satisfaction of respondents whether they
are highly satisfied, moderately satisfied, slightly satisfied or not satisfied. The researchers
presented the gathered data into a tabular form that shows the 4-Point Scale Level and their
Descriptive Equivalents.

Table 13
The Level of Job Satisfaction of the Respondents to Their
Present EmPloyment
n=115

Level of Job Satisfaction

Factors affecting Job Satisfaction
Salaries and Benefits
Career Challenge
Workplace
Job Interest
Special Related Skills
Proximity to residence
Weighted Mean

Legend:

As reflected in Table 13, 24 out of 115 are moderately satisfied, 21 are slightly satisfied
and 7 out of 115 are not satisfied based on their salaries and benefits received in their present
employment. On the other hand career challenge has 38 out of 115 respondents are highly
satisfied, 55 are moderately satisfied, 20 are slightly satisfied and 2 out of 115 are not satisfied
on how challenged the respondents with their job. The extent of satisfaction according to their
proximity of residence has 47 out of 115 respondents are highly satisfied, 48 are moderately
satisfied, 15 are slightly satisfied and 4 out of 115 are not satisfied with their workplace. The job
interest of the Non- CPA
Graduates with their current job has 35 out of 115 respondents are highly satisfied, 58 are
moderately satisfied, 21 are slightly satisfied and there is only 1 out of 115 respondents are not
satisfied with their preferred job. The extent of satisfaction according to their special related
skills has 28 out of 115 respondents are highly satisfied, 21 are moderately satisfied, 65 are
slightly satisfied and there is only 1 out of 115 respondents who are not satisfied with their
related skills on their job.
Table 13 shows that the employed respondents are moderately satisfied with all of the factors
that influence their job satisfaction with their present job with a weighted mean of 3.0. This is
the reflection of a moderate assurance that the respondents has about the continuity of gainful
employment for their work life. Since workplace, as identified by the employed respondents,
has the highest moderate satisfaction among these factors, they are working in an environment
where they feel like want to expend discretionary effort on their job and have the energy to
work efficiently since they work in an environment that actively supports physical, emotional
and interpersonal well-being.

Issues Concerns Encountered by the Non-CPA Graduates of the

University of Luzon of the College of Accountancy in their Present
Occupation
This part of the chapter shows the identified issues and concerns encountered by the
respondents in their present job whether they are highly influential, moderately influential,
slightly influential, and influential. The researchers presented the gathered data into a tabular
of using the 4-Point Scale bevel and their Descriptive Equivalents.

Table 14
Issues and Concerns Encountered by Non CPA Graduates in Their
Present Occupation
n=115
Work Factors
Issues and Concern
Low Compensation
Unqualified for Higher Position
Limited Opportunities for Skill
Advancement
Poor Employer-Employee
Relationship
Weighted Mean

Legend:

As reflected in table 14, unqualified for higher position and limited opportunities for
skills advancement have the highest mean
(3..58) among the 4 identified issues and concerns by the non-CPA graduates. The latter is due
to the routinary activities done by the respondents since most of them are working as an
accountants or accounting clerks. Unqualified for higher position is caused mainly by the lack of
"Certified Public Accountant" title among them since most of the higher positions mainly
requires a board passer. Despite these highly
influential work factors, low compensation was identified as the least influential among the 4
issues and concerns encountered by the graduated in their present occupation having a mean
of 2.92. This means that UL Non-CPA graduates are well compensated by their employers.
Though they are non-CPAs, still they are not deprived from the
they deserve in exchange to their hard works as an asset to their respective offices/ companies.

Proposed Measures
This section of the chapter presents the remedial measures formulated by the
researchers to help the future BSA graduates improve their future employment profile.
 The researchers proposed to the graduates to the non-CPA graduates to be aware on
maintaining the qualities on the level of their job performance that they should possess
in order to achieve and meet job satisfaction.
 The researched proposed to the College of Accountancy to focus on academic
development, employment opportunity and leadership enhancement trainings for the
accounting students as well as the faculty.
 The researchers also proposed to the non-CPA graduates currently employed to provide
a more competent and qualified job performance that even though they have routinary
activities on their job they should still not stop on learning for their skills advancement.
 The researchers proposed to the non-CPA graduates to be aware of their contribution
either direct or indirect to the development of each individual student to become a
person who will be productive where he can transform into the community and
workplace.
 After conducting this research study, the researchers proposed to the College of
Accountancy to conduct skills enhancement trainings or seminars to the BSA students
that will contribute to holistic academic training that will enable them to adapt easily,
communicate efficiently and to improve their competitiveness in their future workplace.
 Moreover, enhance the teachings and training regarding on the computer-related
subjects in accounting to adapt in the changing technology advancements.