69

APPENDIX A

LETTER TO PICPA- CAPIZ CHAPTER PRESIDENT

 70

APPENDIX B

SURVEY QUESTIONNAIRE

Dear Respondents:

We are fourth year Bachelor of Science in Accounting

Technology students of Capiz State University – Main Campus
enrolled in ACCTG 422 (Accounting Thesis) class. As part of
the minimum requirements of our course, we will be
conducting a thesis entitled “Continuing Professional
Development Engagement, Challenges and Influence towards
Professional Advancement of Certified Public Accountants”.
Please allow us to gather information in the following
items. Rest assured that the information gathered will be
treated with utmost confidentiality.

Thank you so much!

The Researchers:

Marjune D. Macario Jade G. Parreño Jengkey H. Ventura

Ctrl No: _____

“CONTINUING PROFESSIONAL DEVELOPMENT ENGAGEMENT, CHALLENGES

AND INFLUENCE TOWARDS PROFESSIONAL ADVANCEMENT OF CERTIFIED
PUBLIC ACCOUNTANTS”

Part I: Demographic Profile

Direction: Please indicate your answers by checking the
appropriate boxes or by supplying information on the space
provided.

Name (optional): __________________ Sex: Male Female

Below 30 years old 41 – 50years old
Age:
30 – 40 years old Above 51 years old

Sector: Public Practice

Government
Private Academe

No. of years of CPA Practice:

1 – 5 years 15 – 20 years
6 – 14 years Above 20 years
 71

Year of Registration as a CPA: ___________

Date of Last Renewal: ___________
No. of CPD units earned since the last renewal: _________

Part II: CPD Activities

Direction: Please check the CPD activities that you had

participated.

Participation in workshops, conferences and seminars

Participation as resource speaker, panelist/reactor,
facilitator or moderator in conferences, briefing
sessions or Training/On-the
In-Service discussion groups
Job Training
Formal study related to professional responsibilities
such as Master’s Degree, Doctorate Degree, Bachelor of
laws or equivalent
Professional Certifications such as CMA, CFA, CFE, CIA,
CISA etc.
Foreign Language Certifications
Professorial Chair

Post-Graduate Diploma Certificate

E-learning courses
Writing articles, papers or books of a technical,
professional or academic nature
Active committee membership in FRSC, AASC,PIC,CPD, PICPA
and Professional Organizations and CHED Technical
committee on Accountancy Education
Consultancy (rendered to the profession such as Citizen
Participatory Audit, Government Bidding and Procurement
Observers, Accreditors and other activities as per
Socio-Civic Activities (e.g. Mentors in Go! Negosyo
Mentor-Me Program, Tax and Accounting Clinics etc.)
Recognition or Title (e.g. Fellows, Hall of Fame Award,
Outstanding Professional, Lifetime Achievement Awardee,
etc.
Developing or delivering a course of CPD session in an area
related to professional responsibilities
Authorized CPD Monitor
 72

III. Level of Engagement of CPAs on CPD

Direction: Please indicate your answer by checking the
appropriate box. Use the rating scale provided
below.

Score Response Category Verbal Interpretation

5 Always Earned 120 units in 3 years
4 Often Earned 90-119 units in 3
years
3 Sometimes Earned 60-89 units in 3
years
2 Seldom Earned 30-59 units in years
1 Never Earned below 30 units in 3
years

CPD Engagement
5 4 3 2 1
I have engaged in CPD Activities by means
of…

1. Participating in workshops,
conferences or seminars
2. Participating as a resource speaker
in workshops, conferences or
seminars
3. Participating as a panelist / reactor
in a session
4. Participating as a
facilitator/moderator in workshops,
conferences or seminars
5. Doing On-the-Job Training/In-Service
Training
6. Taking formal study related to
professional responsibilities such as
Master’s Degree, Doctorate Degree,
Bachelor of laws or equivalent
7. Acquiring Professional Certifications
such as CMA,CFA,CFE,CIA,CISA etc.
8. Acquiring Foreign Language
Certifications
9. Being a Professorial Chair
10.Acquiring Post-Graduate Diploma
Certificate
11.Taking E-learning courses
 73

12.Writing articles, papers or books of

a technical, professional or academic
nature
13.Active committee membership in FRSC,
AASC, PIC,CPD,PICPA and Professional
Organizations and CHED Technical
committee on Accountancy Education
14.Rendering consultancy services to
professions such as Citizen
Participatory Audit, Government
Bidding and Procurement Observers,
Accreditors and other activities as
per request of an institution
15.Participating in Socio-Civic
Activities
16.Acquiring Recognition or Title
17.Developing or delivering a course of
CPD session in an area related to
professional responsibilities
18.Being an authorized CPD Monitor

IV. Level of Challenges of the CPAs in pursuing CPD

Direction: Please indicate your answer by checking the
appropriate box. Use the rating scale provided below.

Score Response Category

5 Strongly Agree
4 Agree
3 Uncertain
2 Disagree
1 Strongly Disagree

Challenges
5 4 3 2 1
My participation in CPD Activities is
affected because of …

1. Conflict of schedule with other

professional activities
2. Length of time required to complete
CPD activities
3. High cost of CPD Activities
 74

4. Personal and family affairs

5. Distance of the location where CPD
activities are conducted
6. Lack of financial means
7. Limited number of CPD Providers
8. Disregard or disapproval of employer
9. Lack of CPD Activity offering
10. Idea that CPD Activities being
conducted serve no professional
purpose or use to me
11. Dissatisfaction or discontent with
previous CPD activities that I had
attended
12. Displacement or relocation in work
13. Health reasons
14. Difficulty in absorbing contents
of CPD activities
15. Idea that CPD Activities are
different from my professional needs

V. Level of Influence of CPD on the Professional Advancement

of CPAs

Direction: Please indicate your answer by checking the

appropriate box. Use the rating scale provided below.

Score Response Category

5 Strongly Agree
4 Agree
3 Uncertain
2 Disagree
1 Strongly Disagree
 75

Indicators 5 4 3 2 1
A.CPD and Career Development Contribution
1. Help me get promoted in the company
2. Paved the way for me to qualify for
higher position in the company
3. Allowed me to be given greater
responsibility in the company
4. Expedited my application for better job
5. Offered me career options within and/
or job assignment in the company
6. Helped increase my qualifications for
overseas employment
B. CPD and Financial Income Contribution
1. Help increase my earnings, salaries and
benefits
2. Opened opportunities for me to do
consultancy works
3. Increased my professional fees
4. Made me attractive for prospective
livelihood sources
5. Helped me improve income flow
6. Increase the number of my clients
C. CPD and Contribution to Development and Professional
Networks
1. Widened my professional contacts
2. Helped me build business partnerships
3. Increased the number of my client
referrals
4. Allowed me to be a member and/ or
officer of professional organizations
5. Reconnected me to old colleagues and/or
co-workers and employers
6. Allowed me to discover would-be-mentees
and advisees
D. CPD and to Personal Competencies
1. Helped me acquire and develop new
knowledge and/or skills
2. Made me more productive professional
3. Helped me gained self-confidence
4. Improve my leadership and/or management
style
5. Developed my commitment to life-long
learning
6. Improved my interpersonal skills
 76

APPENDIX C

College of Management
CERTIFICATION

This is to certify that the thesis entitled,

“Continuing Professional Development Engagement, Challenges
and Influence towards Professional Advancement of Certified
Public Accountants” has been reviewed and critic for English
and Grammar.

This certification is issued as part of the

requirements in his/her Thesis Writing.

Given this 14th

____ day of February 2019
________________________ at
Capiz State University - Main Campus, Roxas City.

EMMANUEL D. DAYALO, M.A.Eng.

English Critic
 77

APPENDIX D

SPSS RESULTS

Group Statistics

Sex N Mean Std. Std.

Deviation Error
Mean
male 20 1.3944 .35637 .07969
LOEng
T femal
80 1.3861 .45538 .05091
e

Independent Samples Test

Levene's t-test for Equality of Means
Test for
Equality
of
Variances
F Sig. t df Sig. Mean Std. 95%
(2- Diff Erro Confidence
tail eren r Interval of
ed) ce Diff the
eren Difference
ce Lower Upper
Equal
variance .008 .109 -.208
.140 .709 .07698 .939 .22560
s 33 48 93
LOE assumed
ngT Equal
variance 36. .008 .094 -.183
.088 .930 .20007
s not 226 33 56 41
assumed
 78

ANOVA
LOEngT
Sum of Df Mean F Sig.
Squares Square
Between
1.484 3 .495 2.742 .047
Groups
Within
17.313 96 .180
Groups
Total 18.796 99

ANOVA
LOEngT
Sum of Df Mean F Sig.
Squares Square
Between
1.478 3 .493 2.730 .048
Groups
Within
17.319 96 .180
Groups
Total 18.796 99

Ranks
Nmber of N Mean
years Rank
1 to 5
41 41.93
years
6 to 14
33 55.06
years
LOEngT 15 to 20
8 52.75
years
Above 20
17 58.35
years
Total 99
 79

Test Statisticsa,b

LOEngT

Chi-Square 5.824

df 3

Asymp. Sig. .120

ANOVA
LOEngT

Sum of Df Mean F Sig.

Squares Square
Between
1.319 4 .330 1.793 .137
Groups
Within
17.477 95 .184
Groups
Total 18.796 99

F= 1.793, p= .137

Group Statistics

Sex N Mean Std. Std. Error

Deviation Mean

male 20 3.1067 .72367 .16182

Chall
T femal
80 3.0008 .60801 .06798
e
 80

Independent Samples Test

Levene's t-test for Equality of Means
Test for
Equality
of
Variances
F Sig. t df Sig. Mean Std. 95%
(2- Diff Erro Confidence
tail eren r Interval
ed) ce Diff of the
eren Difference
ce Lowe Uppe
r r
Equal
.6 .105 .158 -.20 .419
variance .542 .463 98 .505
70 83 02 776 42
assumed
CT Equal
variance .6 26. .105 .175 -.25 .466
.552
not 03 102 83 52 488 54
assumed

ANOVA
ChallT
Sum of df Mean F Sig.
Squares Square
Between
.398 3 .133 .327 .806
Groups
Within
38.936 96 .406
Groups
Total 39.334 99

ANOVA
ChallT
Sum of df Mean F Sig.
Squares Square
Between
2.313 3 .771 1.999 .119
Groups
Within
37.021 96 .386
Groups
Total 39.334 99
 81

ANOVA
ChallT
Sum of df Mean F Sig.
Squares Square
Between
2.544 4 .636 1.643 .170
Groups
Within
36.789 95 .387
Groups
Total 39.334 99

Group Statistics
Sex N Mean Std. Std. Error
Deviation Mean
LOInfluTo male 20 3.0896 .88525 .19795
tal female 80 3.2172 .86627 .09685

Independent Samples Test

Levene's t-test for Equality of Means
Test for
Equality
of
Variances
F Sig. t df Sig. Mean Std. 95%
(2- Diff Erro Confidence
tail eren r Interval
ed) ce Diff of the
eren Difference
ce Lowe Uppe
r r
Equal
-.
LO variance -.12 .217 -.55 .304
.225 .636 58 98 .559
In s 760 50 922 01
7
fl assumed
ue Equal
nc -.
variance 28. -.12 .220 -.57 .323
e 57 .567
s not 789 760 37 846 25
9
assumed
 82

Group Statistics
Sex N Mean Std. Std. Error Mean
Deviation
male 20 3.0896 .88525 .19795
LOInfluTo
femal
tal 80 3.2172 .86627 .09685
e

ANOVA
LOInfluTotal
Sum of df Mean F Sig.
Squares Square
Between
4.268 3 1.423 1.947 .127
Groups
Within
70.166 96 .731
Groups
Total 74.434 99

ANOVA
LOInfluTotal
Sum of df Mean F Sig.
Squares Square
Between
10.148 3 3.383 5.051 .003
Groups
Within
64.286 96 .670
Groups
Total 74.434 99

ANOVA
LOInfluTotal
Sum of df Mean F Sig.
Squares Square
Between
3.835 4 .959 1.290 .279
Groups
Within
70.599 95 .743
Groups
Total 74.434 99
 83

Correlations
LOEngT ChallT
Pearson
1 .098
Correlation
LOEngT
Sig. (2-tailed) .332
N 100 100
Pearson
.098 1
Correlation
ChallT
Sig. (2-tailed) .332
N 100 100

LOEngT LOInfluTotal
Pearson
1 .312**
Correlation
LOEngT Sig. (2-
.002
tailed)
N 100 100
Pearson
.312** 1
Correlation
LOInfluTo Sig. (2-
tal .002
tailed)
N 100 100

ChallT LOInfluTotal
Pearson
1 .057
Correlation
ChallT Sig. (2-
.576
tailed)
N 100 100
LOInfluT Pearson
.057 1
otal Correlation
 84

Sig. (2-
.576
tailed)
N 100 100