Chapter 1

THE PROBLEM AND ITS BACKGROUND

Introduction
Many are called, but few are chosen". This phrase from the bible clearly
describe how hard it is to graduate from one of the hardest courses offered in every
universities, the Accountancy. The sleepless nights, the countless books read, and the
daily dose of haggardness, all of these hardships were experienced by the students of
the Accountancy Department, whom in one instance questioned their abilities and skills
but still managed to retrace their heads by keeping one thing in mind that someday, all
these hardships would pay off. The main goal of every graduates, specifically the
graduates from the Accountancy Department, is to have a stable job that would satisfy
their financial needs. In the case of the Accountancy graduates, there are four job
classifications they can choose from; the Academe, the Public Practice, the Commerce
and Industry, and the Government Sector. These classifications may differ in terms of
economic fulfillment, but it will help the graduates to be successful in life, financially and
morally.
As the globe continues its advancement, more businesses will soon be
established, therefore increasing the need for financial experts, giving an edge to every
Accountancy graduates. This would enable the graduates from the University of La
Salette - Accountancy Department to utilize and apply the things they've learned from
their professors.
This study is made to provide information on different concerns: the employability
of the non-Certified Public Accountant board passers of the University of La Salette; and
the factors that affects the employability of the non-Certified Public Accountant board
passers of the University of La Salette. The benefit of this study is that it would help the
undergraduates to determine the most common field of job accountancy graduates
usually choose. In addition to that, this study may help the institution to determine the
current place of employment of their graduates, specifically the non-Certified Public
Accountants.

Graduating from college isn't the end of learning, it is just the beginning. Like
what the University of La Salette included in their Philosophy "La Salette education is an
on-going process of growth", gaining knowledge does not stop from graduating from
college, hence it is just the beginning of learning, the beginning of new hope, the
beginning of new life. A beginning that would enable the graduates to land on a fulfilling
job.
Conceptual Framework
The University of La Salette specifically the College of Accountancy department,
aims to produce competent professionals that can penetrate the working world through
the knowledge given by their distinguished professors. This study is concerned about
the employability of accountancy graduates of the said university who unfortunately did
not pass the Certified Public Accountant licensure examination. Any data and
information found while conducting the research will serve as the basis and foundation
of giving analysis to come up with the best results of this study.
This study used the Input-Process-Output (IPO) model. As an input, the
demographic data of Non-Certified public accountant board passers from 2011 2013
will be used to together with the factors that affects the employability of the
respondents. To carry out the study, the researchers will conduct a survey among those
samples. The expected result will determine the employability of the accountancy
graduates of the University of La Salette who did not pass the Certified public
accountant licensure examination.

Statement of the Problem

The study aims to determine the employability of accountancy graduates of the
University of La Salette who did not passed the Certified Public Accountant Licensure
examination from years 2011, 2012, and 2013
More specifically, it sought answers to the following questions:
1. What is the demographic profile of the respondents in terms of
1.1 age
1.2 gender
1.3 civil status
1.4 occupation
1.5 position
1.6 years in service
2. What are the factors that affects the employability of a Non-Certified Public
Accountant board passers in the business world?
3. How does these factors affect their working environment?
Significance of the Study
The significance of this research proposal is to provide an analysis regarding the
employability of the accountancy graduates of the University of La Salette who did not
pass the Certified Public Accountant licensure examination.
The School Administrators. This study will help the administrators to determine
the current place of their graduates specifically in the college of accountancy. In addition
to that, the administrators will also be able to determine the current position of their
graduates.
The Dean of the College of Accountancy and its Coordinator. This will help
them in assessing the competitiveness of the Non-Certified Public Accountants in the
business world; to inspire and influence the students who are currently taking up
accountancy; and to help in the improvement of the quality of education.

The Faculty Members. It will give them information about the factors that affect
the employability of their graduates and teach the said factors to their students, hence
giving their students an idea on how to be successful on the working environment.
The Students. This study helps them: to determine the jobs available to the
Accountancy graduates; to have broader knowledge about the different factors affecting
the employability of the Non Certified Public Accountants.
The Researchers. This study gives the researchers knowledge about the job
opportunities of the Non Certified Public Accountant graduates of the University of La
Salette.
The Future Researchers.This study will serve as a guideline in developing and
improving their research.
Scope and Delimitations of the Study
The scope of this study is limited only in the accountancy graduates of the
University of La Salette who did not pass the certified public accountant licensure
examination for the years 2011, 2012, and 2013. This study focuses on the following:
a. The demographic profile of the respondents.
b. Factors that affects the employability of a Non-Certified Public Accountant board
passer in business world.
c. Effect of those factors to the respondents.
Definition of terms
Employability refers to a person's capability for gaining and maintaining
employment.
Academe refers to the academic environment or community
Public practice is the term used to describe accountancy firms that are operated
by individuals in sole proprietorship or groups of individuals in partnership.
Commerce and Industry is the whole system of an economy that constitutes an
environment for business. The system includes legal, economic, political, social, cultural
and technological systems that are in operation in any country. Thus, commerce is a

system or an environment that affects the business prospects of an economy or a

nation-state.
Government Sector refers to the part of the economy concerned with providing
basic government services
Fulfillment is the achievement of something desired, promised, or predicted,
also, satisfaction or happiness as a result of fully developing one's abilities or character.
Advancement is the act of moving forward. The act or result of making
something better.
Utilize is the act of making practical and effective use of.

INPUT
FIGURE 1.1 PARADIGM
OF THE STUDY
demographic data
of

PROCESS

Non-Certified

public accountant
board

passers

from 2011 2013

OUTPUT

1.1 age
1.2 gender
1.3 Civil status
1.4 Occupation
1.5 Position

conduct a survey

1.6 Years in

among those

service

samples.

The employability of
the accountancy

the

factors

affects

that

graduates of the

the

University of La

employability of the
respondents.

Salette who did not

pass the Certified
public accountant
licensure
examination.