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Chapter-123 Accounting Graduates
Chapter-123 Accounting Graduates
Chapter-123 Accounting Graduates
A research paper
In partial fulfillment
By
TAMIDLES, JESSIELYN G.
2021
CHAPTER I
Introduction
who can satisfy the growing human resource needs in various sectors. This only means that the
legacy of any institution or university depends on the employability and performances of their
graduates in their own chosen endeavor. So, each institution focuses on the curriculum that they
provide to their students since this will serve as the training ground that would prepare the students
in the field of work. They are expecting their graduates to deliver their best as there is high
expectation in the workplace. However, the problem of graduates today is meeting the market
As viewed in several publications, graduates do not possess the required skills to plunge
themselves into the real world of work. This is supported by result of the survey of 1,012 graduates
and 531 senior HR professionals was undertaken by Survation in November 2019, it shown that
one out of five graduates are unprepared for the workplace when they leave the institutions, HR
managers feels, and many lack crucial skills including leadership, negotiation and planning
(Webber, 2019). These findings are also found in the review of literature of Osamani, Weerakkody,
Hindi, Al-Esmail, Eldabi, Kapoor and Irani, (2015) related to employability. The lack of
competence and adequate practical preparation for those who just got their degree is a growing
concern (Andrea, 2018; Tymon 2013). According to a research of Harvey and Mason, (1996) the
employers look for a graduate who has the ability to contribute knowledge, ideas, and logical,
analytical, critical, problem-solving skills which can impact the innovations of a company. The
willingness and speed to learn as well as the capacity to adapt to constant changes in the
organization are also positive qualifications of a graduate that employers would want to employ.
In other words, the profession, government, business, industry and home expect so much from the
academe to produce qualified graduates, but the gap remains evident. So, it is important to the
graduates to possess the required skills and competencies that will meet employers’ satisfaction.
In addition, it is apparent that during the hiring process, graduates from prestigious universities
have the upper-hand as compared to graduates from smaller universities and colleges.
In recent years, the passing rate in Certified Public Accountant Licensure Exam (CPALE)
in the Philippines has continually been decreasing. In fact, according to the data from Pilapil,
(2019) around 8,200 new CPAs were produced in 2016, 7,900 in 2017, 6500 in 2018, and a drop
to 3,800 in 2019 despite having an average of almost 24,000 takers in all the mentioned years. As
of 2018, there are 188,203 CPAs in the Philippines, on the record (Tan-Torres, 2018). This only
means that accounting schools need to have higher standards of curriculum in order to produce
graduates having the sufficient knowledge and competence in order to be successful in their chosen
endeavours.
Bachelor of Science in Accountancy (BSA) of Tomas Del Rosario College (TRC), together
with Junior Philippines Institute of Accountants - Local Chapter is known for producing the best
curriculum for future accountants in the province of Bataan. In fact, it produces thousands of
employability skills possessed by Tomas Del Rosario College accounting graduates at the
workplace.
This study aims to measure the level of employers’ satisfaction towards employability skills
possessed by Tomas Del Rosario College accounting graduates at the workplace. Specifically, it
following:
communication skills?
This research study could determine the level of employers’ satisfaction in Accountancy
Graduates. Furthermore, this study will be of great benefit to the following sectors:
Accounting Graduates. As this study can enhance the knowledge about the employers’
satisfaction. In order for them to seek the skills, training and qualifications in the best colleges,
universities or business schools can offer. So that they have the employability skills that may help
Field of Accountancy. Especially to the academic department as this would provide the
necessary information about employers’ satisfaction that may help to produce the best curriculum
to offer to their students as their training grounds beforehand in the workplace. Also, in order to
produce qualified graduates who have the skills and competencies that will meet employers’
satisfaction.
Government and institution. As this study would provide necessary information on the
current state of employers’ satisfaction towards graduates. This would expectedly heighten the
awareness of the government and academe and move them to support graduates to improve the
skills, quality and competencies in the workplace and provide seminars and workshops about the
accounting profession in order to help build such a strong competency in the world of scholars.
Further researcher/s. This study can provide the baseline information on the current status
This study focuses mainly on the employers’ level of satisfaction with the goal to determine
questionnaire was given to the employers of Tomas Del Rosario College’s Accounting Graduates.
Since the purpose of this study is all about determining the employers’ level of satisfaction,
Shamsuddin, Mohamad Ishak Mohamad Ibrahim and Mohd Hisyam Ghazali @ Mohd Zain of
Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus that adopted from the elements of
survey questionnaires of Kavanagh and Drennan (2008), Zaharim, et al. (2009) and Technical
Education and Skill Development Authority (2012) that consist of 23 questions divided into four
parts: Technical and Functional Skills, Communication Skills, Organizational and Business
This study will be conducted at Tomas Del Rosario College with duration of March 2021
- January 2021 with the participation of the employers who are currently employed Tomas Del
Rosario College’s accounting graduates from school year 2016-2019 in the period of time.
Definition of Terms
The following terms are defined according to its conceptual and operational use in this
study:
who have graduated with an accounting degree that completed an accounting education program
at a college, university or business school. As for this study, it was defined as a person who has
graduated with a Bachelor of Science in Accountancy who practices the accounting profession.
to communicate to other persons in order to give and receive different kinds of information. This
involves listening, speaking, observing and empathising. In this study, it pertains to how the
graduates facilitate understanding and ability to comply with their responsibilities effectively. This
includes delivering messages to the board of directors, investors and financiers about the financial
individual characteristics which are observable, measurable and vital to the success of an individual
or company performance. As for this study, competency is the characteristic of the graduates
brought to the company. It was molded during graduate school in the form of seminars and
Employability skills. According to Doyle (2020), employability skills are the core skills
and traits that are needed in every job that makes an applicant desirable to an organization. As for
this study, this is the attributes that graduates utilized in their workplace and influenced their
employability in their respective companies and employers. Also, this pertains to technical and
company representing many people who employs and pays employees to do their labor. As for this
research, employers are a person who works in the same organization and superior to the graduates
attribute that will help to ensure its business goals are met. As for this study, it was defined as an
of a need or want. Moreover, it pertains to the quality or state of being satisfied. As to this research,
this is defined as the employers’ feelings of pleasure or disappointment resulting from what is
to do the task or job assigned to them. It can also help you succeed in life whether in school, work,
sport or hobby. Example of skills is a job skill that helps you get through your everyday work. As
for this study, it was defined as an expertise of the graduates that possessed and learned in their
graduate school.
ability and knowledge that is necessary to work on specific tasks. They are seen as practical and
tools.
Notes in Chapter 1
Andreas, S. (2018). Effects of the decline in social capital on college graduates’ soft skills.
Industry and Higher Education, 32(1), 47–56.
https://doi.org/10.1177/0950422217749277
Business Management Skills: Definition and Examples. (n.d.). Indeed Career Guide.
https://www.indeed.com/career-advice/career-development/businessmanagement-
skills
Communication Skills: Definitions and Examples. (n.d.). Indeed Career Guide. Retrieved
March 18, 2021, from https://in.indeed.com/career-advice/resumes-
coverletters/communicationskills#:%7E:text=Communication%20skills%20are%
20the%20abilities,%2C%20
speaking%2C%20observing%20and%20empathising.
Considering Earning an Accounting Degree? Here Are the Details. (n.d.). ThoughtCo.
Retrieved March 18, 2021, from https://www.thoughtco.com/should-i-earn-
anaccounting-degree-466980#:%7E:text=our%20editorial%20process-
,Karen%20Schweitzer,of%20financial%20reporting%20and%20analysis.
Examples of Skills. (n.d.). Your Dictionary. Retrieved March 18, 2021, from
https://examples.yourdictionary.com/examples-of-skills.html
Harvey, L., & Mason, S. (1996). A quality Graduate. The Management of Independent
Learning, 13–28.
https://www.qualityresearchinternational.com/Harvey%20papers/Harvey%20199
5%20QHE%20Project%20Final%20Report.pdf
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting
graduate need? Evidence from student perceptions and employer expectations.
Accounting & Finance, 48(2), 279–300.
https://doi.org/10.1111/j.1467629x.2007.00245.x
List of Technical Skills for Resumes, Cover Letters, and Interviews. (n.d.). The Balance
Careers. https://www.thebalancecareers.com/technical-skills-
list2063775#:%7E:text=Technical%20skills%20are%20the%20abilities%20and%
20
knowledge%20needed,programming%20languages%2C%20design%20programs
%2C%20mechanical%20equipment%2C%20or%20tools.
Tan-Torres, J. L. (2018, July 8). Numbers that count | Joel L. Tan-Torres. BusinessMirror.
https://businessmirror.com.ph/2018/07/08/numbers-that-count/
Webber, A. (2019, December 18). Graduates “lacking key skills”, HR managers say.
Personnel Today. https://www.personneltoday.com/hr/graduates-lacking-
keyskills-hr-managers-say/
Zaharim, A., Yuzof, Y. M., Omar, M. Z., Mohamed, A., & Muhamad, N. (2009).
Perceptions and Expectation Toward Engineering Graduates by Employers : A
Malaysian Study Case. WSEAS TRANSACTIONS on ADVANCES in
ENGINEERING EDUCATION, 6(9), 1–10.
https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.590.7593&rep=rep1&t
ype=pdf
CHAPTER II
THEORETICAL FRAMEWORK
This chapter presents the relevant theory, related literature and studies used in the study. It
Relevant Theories
Richard L. Oliver, the Theory of Cognitive Dissonance (1957) by Leon Festinger and the
expectation theory. This theory is the most widely accepted theory concerning the customer
satisfaction process. The theory claims that satisfaction or dissatisfaction result from customer’s
standards are the customer’s predictive expectations or perspective. Also, it assumes an important
part to the customer satisfaction process and can also be extended to discuss the relationship
satisfaction between business to business. The higher expectation in relation to the real execution
or performance, the more noteworthy the level of disconfirmation and the lower of satisfaction.
This model considers satisfaction as a capacity which incorporates the difference between the
actual result (product) performance and prior expectation regarding the actual outcome or
disconfirmation.
This theory will support the study since it is concerned and dealt with the satisfaction of
the employers. Employers, as customers, have a higher expectation to the academe to produce high
quality graduates, as products, who have skills and competencies for the workplace. So, when the
graduates perform in the workplace, they are expected to meet the required skills and competencies
that employers are looking for. When the graduates meet or exceed the performance expectations
of its employers, it can tell us that employers are likely to be delighted or satisfied. It only means
that the academe provides the quality curriculum that gives the graduates the best training ground
to enhance their skills, competencies and qualities. This denotes that the university is on its right
track of curriculum and may improve it accordingly to produce better quality graduates who will
Another theory will support this study and the Expectancy-disconfirmation theory, namely
the Theory of Cognitive Dissonance (1957) by Leon Festinger. This theory suggests that a person
who expected a high value product and received a low-value product would recognize the
highquality graduates. They are expecting well-equipped potential employees that can satisfy the
responsibilities and job in the workplace. So, when the employer receives a lack of skills and
incompetent graduates, the employer would immediately recognize the deficiency in the
performance that is required and the performance rendered. Therefore, it is very important for
universities to provide the best training ground to its students to avoid this kind of problem and
The Trait Theory or Dispositional Theory (1936) by Gordon Allport will also be the
backbone of this study. This is an approach to study human personality and behavior that postulates
that an individual has a strong predisposition towards a certain level of satisfaction, and that these
remain fairly constant and stable across. Another thing, this theory is claiming that each person
the new ones. Employers are expecting the graduates to perform a job well done to the workplace
as they are newly equipped with 21st century skills such as collaboration, digital literacy, critical
thinking and problem-solving. Within these expectations, there is a certain level of satisfaction to
meet or to exceed. The graduates must possess the expected skills, competencies and qualifications
of their employers in order to satisfy their employer. Another thing, if the graduates know what is
the disposition of their employers, they may develop and enhance their skills and traits to meet or
exceed the level of satisfaction or expectation towards them. Last thing, if graduates and academe
knows the disposition of the employers to the workplace, they may be able to create and find the
Related Literature
According to Kenya Lucas, functional and technical skills are the focus of job interview
and the ability to perform well that can make or break an offer. Functional skills are easily
transferable across workplace. This includes the communication, information management and
organization. Technical Skills are role of the position applying for and mostly the outlined in the
job description. Therefore, applicants should prepare for the questions and develop response
strategies that ensure the employer they possess the knowledge, interest, and ability to perform at
a superior level.
For Technofunc, technical skills are the abilities, knowledge and competence needed to perform
specific tasks. This also refers to the expertise in programming, the analysis of complex figures,
or the use of specific tools. People who have technical skills are practical and often related to
mechanical, information technology, mathematical or scientific tasks. So, this article says that
technical skills as gaining knowledge of technologies current workplace is complex and changing
at a fast pace.
As this skill is the expertise and competence required to enable to perform specific digital
or physical skills. So, it said by McGarry (2020), technical skills is very important to business and
employees on order to fulfill the jobs successfully, no matter what sector you belong. Having these
skills, employees will be happier and productive in the workplace. This will be the lead to
In addition, according to Indeed Editorial Team technical and functional skills plays an
important role in one’s ability. Technical skills are also known as hard skills, a graduate can
enhance his expertise by performing physical and digital task. It has a vital role in an industry since
it relies on different tools, programs and processes and jobs mostly relies on these skills. Whereas
functional skills give graduates a vital knowledge on the things a graduate should learn to be a
more effective employee in the workplace, it focuses on literacy and numeracy skills which are
essential in the later. It includes the ability to read write and communicate while enhancing the
understanding of numbers and mathematical concepts. It would also provide graduates a more
relatable actual way of learning and application of their knowledge from their previous level.
Communication Skills
According to Skills You Need, communication skills may take a lifetime to master because
this abilities is combination of verbally, written, visually or non-verbally language. This skill will
able to transmit and receive information effectively. It also said that ability to communicate
information accurately, clearly and as intended, is a vital life skills that should not be taken for
granted. Also, in this article, it stated that communication skills are needed in all most all aspect
current employer, you must have good communication skills to convince them that you got the
qualification and competencies in that position. It also need in businesses and organization because
it will make interaction with a wide range of organizations and institutions including, shareholders,
customer, managers and board of directors. Having communication skills, it will able to connect
to the individual or group with calmly and cleary and also take on board the responces. In the
survey conducted by Robert Half Technology, it viewed those communication skills, including
written, interpersonal and face to face and problem-solving skills is the top areas that chief
information officers thinks could use to improve and most important to employees who want to
advance their careers. As said by John Reed, the executive director of Robert Half Technology,
technical skills will open the door to new career opportunities and soft skills such as
communication skills and problem-solving skills are essential for getting promotions and
leadership roles. He also added that employees, who want to advance their careers in their
workplace, must have a healthy mix of business acumen, interpersonal skills and technical ability.
Reed also indicated that soft skills are must developed gradually and should be a priority
According to Alison Doyle, organizational skills are the ability to create, boost one’s
productivity, and to prioritize tasks that should be finished first, it is doing work efficiently and
effectively. It is a set of capabilities which enable an employee to plan, prioritize and achieve goal
which could result to an effective and efficient success of the entity he belongs. Doyle also stated
that during the hiring process managers often look for the organizational skills and use this as a
criterion for the applicants due to its importance in the organization and the fact that it is a
For Ajeet Khurana business management skills is the bottom line of an entity’s success and
managers hold the key by guiding and leading the employees in the direction the business needs
to go. In order for the manager to do so he must be equipped with the essential skills included in
business management such as multi –tasking, decision making, leadership, motivation, business
In the article of James Kon (2021), the Ministry of Education through its Higher Education
Division, together with public and private higher education and technical institutions are having
the Graduate Employment Studies and Employer Satisfaction, based to the idea of Brunei Vision
2035. It said by Permanent Secretary (Higher Education) at the MoE Dr. Haji Azman bin Ahmad
that the purpose of this studies is that to monitor and evaluate the marketability and on-the-job
performance of the graduates. It also it said that it expected to provide insight into the effectiveness
of current policies and strategies. So, the findings of this study will be benefit to the higher
education because it may develop and implement initiatives that can boost employers’ confidence
In the article of Carl O’Brien (2019), it said that employers are very satisfied to the
graduates as it viewed in the result of the surveyed conducted to more than 700 employers, 86%
of them are overall satisfied in the quality and standards of higher education graduates and further,
education and training graduates overall satisfied the employers with percentage of 84%. In the
breakdown of the data, it viewed that education and training graduates are slightly higher than
college graduates in the areas of team-working, commercial awareness, and entrepreneurial skills.
On the other hand, college graduates got a slightly higher on the computer skills and interpreting
numerical data.
In contradicted to this, in the article of Bauer-Wolf (2018), it said that employers think the
college students are not ready for the job. It viewed to the survey conducted by National
Association of Colleges and Employers with participation of 4,213 graduating seniors and 201
employers on eight competencies that it considers necessary to be prepared to enter the workplace.
The result of the survey is high percentage of students are viewed proficient to every category, but
the employers disagreed to it. It most evident to the professionalism and work ethic, oral and
written communications and critical thinking. It viewed that almost 90% of the students believed
that they are proficient to professionalism and work ethic but its only 43 percent for the employers/
As for the oral and written communications and critical thinking, almost 80% of the students
believed they are competent in this two category but it only roughly 42% and 56% of employers,
respectively, indicated that students were successful in those areas. The only category that
employers believed that students are more likely equipped and proficient in the digital technology
skills. It viewed in the almost 66% of the employers rated compared to almost 60% of the students.
It also supported in the article of Mark Siegel (2020), it said that employers indicated there
are three skills that new employees or freshly graduates are lacking, namely communication,
problem solve and consider the future. So, it tells that educational institutions need to train their
students, with the ability to communicate, problem-solve and consider the future because its one
key duty of schools, in order to graduates to get and hold a job as wells as be successful in a
competitive workplace.
Also, in the article of Study International Staff (2019) said that employers are facing a skills
gaps to the skills of graduates. For two consecutive year’s report of QS Global Skills Gap, from
2018 to 2019, it viewed in the findings that the top three skills gaps are problem solving, resilience
and communication. It also viewed that creativity, flexibility or adaptability and leadership skills
are reported significant skills gaps. So, it said that many employers identify the same valuable
skills and skills shortages in graduates across industries and countries. It suggested that graduates
may be overlooking essential soft skills development when undertaking their degree. In the same
article, employers are most satisfied with teamwork, technical skills and interpersonal skills but
least satisfied with negotiating skills, leadership, and commercial awareness. It also viewed that
students are most likely to taken-for-granted the data skills and resilience with ranking of 12th and
13th, respectively.
Related Studies
According to Abas and Imam (2016), our world in this 21st century is a picture of a
revolution of rising skills. This call of time eventually requires matching the skills levels of
graduates of higher education institutions (HEIs) and the employability skills requirements of the
present and future workplace environments. So, the group of Lisa (2019) said that it's essential to
focus on mitigating the differences between graduates’ and employers’ of the level of acquired
skills.
In the study of McMurray et. al. (2016), it was found that the most important factors to
employers in employing graduates were personal attitude, employability skills, relevant work
experience and degree and most important transferable skills were trustworthiness, reliability,
motivation, communication skills and a willingness to learn. It is also supported by Sithole (2015),
as the result of her study showed that employers required graduates to be highly skilled in
measurement skills, reporting skills and research skills. It was also stated by the group of Low
(2019), employers are looking for professionalism, life experience, personalities conducive to firm
culture and an ability to provide meaningful responses to interview questions to the graduates or
candidates. Lowden et. al. (2015) also stated that employers expect graduates to have technical and
discipline competencies from their degrees but required graduates to demonstrate a range of
broader skills and attributes that include team working, communication, leadership, critical
Therefore, the said expected skills of the employees to the graduates to the study of
McMurray et. Al. (2016), Sithole (2015) and Low et. al. (2019), are referred by Brits (2018) as
general skills that are deemed important to satisfy the employer. However, to the study of Cory
and Pruske (2012), it was said that it said that it was difficult to provide courses that covers the
necessary accountingrelated skills and topics that will satisfy the both sectors of accounting
profession namely public and non-public accountants but it would be essential to included some
The skill of critical thinking was rated as the most important with 98% of participants
indicating that this skill is very important for the successful performance of the job followed by
listening skills and teamwork (Brits, 2018). It also stated in the study of Pactacsil and Tablatin
(2017) that students must also improve the other skills such as negotiation and critical thinking.
Technical skills is the acquired knowledge of the skilled workers in their higher education
institutions that has applied to the real working environment whose highly regarded, (Md Nasir
et. al., 2011). Also, technical skills are the entry level to the industry that also crucial skills that
must be acquired, (Pactacsil and Tablatin, 2017). So, in the study of Glass et. al. as cited in Lowden
and company’s research paper (2015), a minority of the employers in the case studies hired
individuals from universities specifically for the technical skills that employers hope graduates
will bring to the organization. On the other hand, non-technical skills are recognized and
acknowledged as an indispensable skill by industry for the reason that most industries perceive to
have an employee or workers who have better soft or non-technical skills such as teamwork and
The claim of Pactacsil and Tablatin (2017) is supported by several studies of Md Nasir et.
al. (2011), Archer and Davison cited in the study of Lowden and company (2015) and Low et. al.
(2019). In the study, Md Nasir and company, saided that the current industries are focusing on the
skilled workers who have excellent integration between technical and non-technical skills. Due to
the result of the study that skilled workers lack non-technical skills more than technical skills, the
development of skilled workers’ productivity in the industry sector has been retarted. So, the
authors connoted this that having good abilities in non-technical skills such as communications
skills, problem solving skills and decision making skills will be used to improve the ability of
skilled workers in the industry. As for cited study of Archer and Davison in “Employers’
perception of the employability skills of new graduates.”, the two researcher found out that
regardless of the size of the company, soft or non-technical skills were recognized to have more
weight than technical or hard skills. Lastly, the result of the study of Low and company (2019),
suggested that employers find the non-technical skills more important or at least equally important
as technical skills. The most required skills were found to be in graduates’ interpersonal skills,
ability to work with the organizational culture of the firm, as well as oral communication. There is
also emphasis for listening skills, teamwork skills, problem-solving and perceived ambition or
motivation.
In the finding of the study of Sotco Claudius Komba (2016), it showed that majority of the
university students perceived that communication skills course is an important course for the
found out that students do not find difficulty in communication skills, it is just that students don't
have interest in the course and so do not approach or consult their lecturers for academic help when
in difficulty. Also, it also found out that students do not spend much time to enhance their
communication skills, so they don't learn. It found out too that students only approach their lecturer
when only having problems with their grades. Therefore, the study of Iksana et. al. (2012) connoted
that students should equip themselves with constructs and substructs of communication skills,
before they venture into the working world. The verbal communication skills, written
communication skills and social communication skills can be combined and incorporated into the
learning. It also stated that students may not only develop their communication skills inside of the
The study of Tudy (2017), reaffirms the body of literature on the significance of both
technical and soft skills as essential requirements for employees to possess to be useful in the
workplace. It was also supported by Md Nasir et al (2011) that concluded that both technical and
non-technical skills are essential to all skilled workers in any industry to enhance their productivity
in the workplace that will result in an increase of the country’s economy through a variety of
industry sectors.
of information that schools must consider to determine the relevance and responsiveness of their
satisfaction could provide reliable information for the service provider, schools in particul
ar, in assessing and improving its programs and services to meet the needs and demands
themselves being good in professional ethics, interpersonal and communications skills, auditing
skills and information development and distribution skills. It showed in the study that accounting
graduates understand the code of professional ethics and apply it to the workplace. So, it showed
in the study of Sithole (2015) and Low and company (2016) that employers are satisfied with the
skills of the graduates. There is a satisfactory rate from employer to the word-processing and
knowledge of communications software skills of the accounting graduates, (Sithole, 2015). These
skills are included in the eight critical skills or topics deemed by the both sectors of the accounting
profession namely public and non-public accountants. The eight critical skills or topics deemed by
the two groups is, spreadsheet software (Excel), word processing software (Word), creativity in
problem solving, Windows, awareness of ethical issues, internet research, presentation software
(PowerPoint), and database software (Access), (Cory and Pruske, 2012). The group of Low (2017)
found out that the majority of the employers are satisfied with the accounting graduates and their
expectations are being met. It also found out that half of the employers firmly believe academic
However, these claims are contradicted also by the author. Sithole (2015) stated that
accounting graduates need more training and knowledge about accounting packages and
spreadsheets. It was noted in the study of Low and company (2017) that some graduates are
deficient in terms of interpersonal and communication skills, as also in the ability to problem solve
and take initiative outside of theoretical problems.This statements is also supported by the
statement of Harath and Ranasinghe (2011) connoted that employers always favor employing an
over-qualified applicant to the organization but mostly they select professionals rather than
graduates due to the perspective that professionals have more qualifications, skills and work
oriented than the graduates. So, it concluded that business graduates have the unnecessary skills
and qualities needed to work in private sector workplaces. However, it doesn’t exceed or meet the
expectation of the private sector employer. So, Lisa and company (2016), stated that its obvious to
the graduates that they are expecting their employers to be satisfied, while employers are
In order to resolve this expectation gap, the study of Brits (2018), Pactacsil and Tablatin
(2017), Harath and Ranasinghe (2011), Sithole (2015), Low et. al. (2016) and Lisa et al (2016),
suggested some resolution to the problem. Brits (2018) stated that Academic departments need to
select the skills that are embedded in the curriculum while the university is the one that implements
strategies to develop teaching innovations from within. Embedding skills into the university not
only improves the student's learning experience, but also improves employer satisfaction. For
Pactacsil and Tablatin (2017), academic institutions must help the students to enhance the relevant
non-technical skills as employers place significant importance to this. As for Harath and
Ranasinghe (2011), graduates must improve the essential qualifications, skills and attitudes,
especially in the English language proficiency and ICT skills that will create themselves a good
demand in the available job market and to compete with other professionally qualified personnel.
For Sithole (2015), to address the deficiencies in accounting packages and spreadsheet
competencies, accounting instructors are required to look beyond the basic computer skills of
Word, Excel and Access. They must incorporate advanced Excel Skills and the teaching of
widelyused accounting packages skills such as Pastel and QuickBooks. As connoted by Low and
her proponents, it will be solved by having initiatives such as internship opportunities, dynamic
group work, and greater instruction around communication skills that would benefit both students
and employers. At last, Lisa and her group stated that one way to reduce the gap in the perception
of the graduates and employer is to promote mandatory students’ internship, enable active contacts
with employers and labor market, and promote self-management skills, such as self-awareness.
Most of the studies conducted regarding Employability skills (Technical and functional
skills, communication skills and, organizational and business management skills) and Employers’
perceptions and employability skills requirements, only focus to the new graduates specifically
accounting graduates. They aim to find the difference between graduates’ and employers of the
level of acquired skills and their perception that correlates to the objective of this study to measure
the level of employers’ satisfaction toward employability skills possessed by Tomas Del Rosario
College accounting graduates at the workplace that will give baseline to the status of employability
skills requirement in the labor market. Also, the presented studies discussed the different
perspective of employers from the skills they are looking for employing to the extent to promotion.
Lastly and foremost, all the presented studies are covering all the independent and dependent
variables of the study that may support the result and discussion in the latter chapter of this study.
Independent Variable Independent Variable/ Dependent
Variable/Dependent Variable (IV/DV)- Dependent Variable (DV) model to present the conceptual
model use to measure the level of employers’ satisfaction toward employability skills possessed
The first frame contains the major variable of the study which is the accounting graduates
and it’s sub variables namely technical and functional competency, communication competency,
the employability skills and the employers satisfaction, employability skills is divided into three:
communication skills, technical and functional skills and organizational and management skills.
The third frame contains the dependent variable which is the employer's level of satisfaction
and in the end of this study the researchers are expecting to know whether it is related to the
independent variables.
Research Hypothesis
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RESEARCH METHODOLOGY
This chapter presents the methods and techniques, respondents of the study, data gathering
procedure and data processing and statistical treatment used in this study.
This study made use of a quantitative research method, specifically descriptive research.
Descriptive research seeks to describe the flow status of a distinguished variable. These exploration
ventures are intended to give precise data about a phenomenon. The analyst does not, as a rule,
start with a theory but rather creates one in the wake of gathering information. The examination
and combination of the information give the test of the hypothesis. Deliberate gathering of data
requires cautious choice of the units considered and watchful estimation of every factor. The sort
of question asked by the researcher will eventually decide the kind of approach significant to finish
an exact appraisal of the current point. Elucidating, they were fundamentally worried about
discovering "what is". Most quantitative research falls into two areas: studies that describe events
and studies that aim to discover inferences or casual relationships. Descriptive studies are aimed
to find out “what is”, so observational and survey methods are frequently used to collect descriptive
data (Borg and Gall, 1989). Studies of this type might describe the current state of employers’
Moreover, the researchers chose this research method because it is applicable to the research
purpose which is to determine the employers’ satisfaction towards accounting graduates and to
determine what competencies that graduates need in the workplace in order to satisfy the
employers. The researchers will tackle the competencies needed by employers in the workplace
that might lead the way to improve the curriculum provided by the educational institutions to their
students. Also, the researchers will tackle what factors may result in employers being dissatisfied
with the accounting graduates. Thus, people, specifically the educational institution and graduates,
will learn and understand the competencies needed by the employers in the workplace.
This study was confined to all employers of Accounting graduates of Tomas Del rosario
College from the academic year 2016 to 2019. This includes one hundred (100) employers from
different companies who employed accounting graduates from the time of this study. Furthermore,
out of 100 expected respondents, there were only ____ who participated in the survey which almost
Shamsuddin, Mohamad Ishak Mohamad Ibrahim and Mohd Hisyam Ghazali @ Mohd Zain of
Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus that adopted from the elements of
survey questionnaires of Kavanagh and Drennan (2008), Zaharim, et al. (2009) and Technical
Education and Skill Development Authority (2012) that consist of 23 questions divided into four
parts: Technical and Functional Skills, Communication Skills, Organizational and Business
one, there is no need for it to be validated by an expert. The survey was done and tallied by the
The researchers asked the number of accounting graduates from year 2016-2019 and also
their contact details to the Office of Alumni of Tomas Del Rosario College. Then, the researchers
asked for the guidance and support of the graduates to conduct a survey to their employees.
Afterwards, the questionnaires were given to the employers with the same quantity of questions
through their emails. In the questionnaire, it is indicated that responses will be treated with utmost
confidentiality and will not required to indicate their name anywhere in the questionnaire. The
questionnaire result was collected after two weeks. Subsequently, the data were tallied by the
researchers accompanied by the computation under applicable statistical approach of the study.
Finally, the conclusion of the study was done as well as its recommendations.
Data collection was done through the questionnaire posted in the Survey Monkey. The
answers from the questionnaires were encoded to excel and transferred to IBM SPSS Software, a
leading statistical software used to unravel an assortment of business and research issues.
Responses to the questionnaire by the employers were statistically analyzed with Statistical
Package for the Social Sciences. Employers were statistically analyzed with the date instrument of
the study and the descriptive statistics such as frequency count, mean, percent and standard
deviation.
technical and functional skills, communication skills and organizational and business management
skills, Pearson’s Product-Moment correlation was utilized in this study with 0.05 level of
significance.
Notes in Chapter III