career startegies of accountants
TRANSCRIPT
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Chapter I
INTRODUCTION
I. BACKGROUND OF THE STUDY
Success, unlike accounting elements, is not recognized when it is
probable and measurable. Success is recognized when it is fully
earned, when it is evident and undeniably existing. And the earning
process of success for a CPA is a long one.
Before a person attains the title of CPA, he must first earn a degree
in accountancy in college. Then, after college, he must pass the CPA
licensure examination. If one is lucky and deserving enough he may
have the title CPA entailed in his surname. However the licensure
examination is not the final test of an accountant. For most one of the
hardest test is to prove ones is worthy of the title.
It maybe true though that a CPA may even face multitude of
opportunities and because studies show that there is a high demand
for accountants for the past and incoming , the options an accountant
may face may be overwhelming. Sometimes even too overwhelming
that it may lead to confusion. Like what professionals say: The real
world is far more complex than the problems students solve inside the
classroom. Real life practice involves choices, real financial
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statements, money, business decisions and risks. It will not just be a
matter of grades but how to do well in their chosen profession.
Despite however of the complexity of the business world, there
are a number of accountants who had adapted to it. There are
multitudes that have made the right choice, earned a lot and proved
themselves worthy of the title CPA. These people are who have gained
success and whom CPA aspirants look up to.
Consequently, this leads aspirants to question how did those
people become successful? What are their experiences after they pass
the board? What are their plans and strategies back when they have
not yet gain the status they are in now? And how did they choose the
career path?
This study tries to answer those questions through the lived
experiences of selected successful accountants.
II. STATEMENT OF THE PROBLEM
This study focuses on the career strategies a Certified Public
Accountant may take.
Specifically it aims to answer the following questions:
1. What are the Lived experiences of Certified Public Accountant in
the context of choosing their career strategies?
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2. What insights can be derived from the Lived experiences of
Certified Public Accountants in the context of choosing their
career strategies?
3. What are the guiding principles that can be derived from the
Lived Experiences of Certified Public Accountants in the context
of choosing their career strategies?
III. SIGNIFICANCE OF THE STUDY
The findings of this study can provide a deeper understanding and will
confer benefits to the following people:
a. BSA Students/ Aspiring CPAs This study will contribute to the
understanding of the experiences and strategies a successful
CPA had gone through with regards to his/her career. The life
experiences of successful accountants will inspire and motivate
them to be more hardworking for their dreams.
b. New CPAs This study will provide explanations of the options,
and strategies a CPA can take after the board examination.
c. Professors/Members of the Academe Accounting professors will
benefit from this study because they will be able to make use of
the information imparted in this research in motivating their
students to pursue their career paths.
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d. Researchers This study will serve as a source of valuable data
for future researchers who will make similar studies.
IV. SCOPE AND DELIMITATION
In order to be more specific, the researchers established
limitations that will highlight the focus of the study.
This study will be based on the career strategies of selected
Certified Public Accountants who have attained financial stability,
respective status and a life envied by the general because of this
profession.
The following criteria are established in choosing our co-
researchers:
1. A Certified Public Accountant who have attained the following
positions:
a. Public sector: Owner or an employee of a firm or
organization who offers their job to the public.
b. Private sector: A CPA who attains any of the following
positions: Assistant Chief Accountant, Chief accountant,
Finance Manager and Comptroller.
c. Academe: A CPA who is employed in any educational
institutions.
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d. Government: Head Accountant in a government agency.
2. A Certified Public Accountant who has a net income of at least
50,000/month.
3. Such person must be in practice for almost 8 years.
V. DEFINITION OF TERMS
Successful CPA as used in this study, are those persons who have
met the criteria laid down in this research.
Career Strategy as used in this study is an individual's "course or
progress through life (or a distinct portion of life)". It is usually
considered to pertain to remunerative work (and sometimes also
formal education).
Commerce & Industry/ Private Sector Accountants are employed
as Vice President for Finance, Chief Accountant, Cost accountant,
Internal Auditor or Budget Officer.
Public Sector Accountants who render services on a fee basis and
staff accountants employed by them are engage in public practice.
They practice individually or as members of public accounting firms.
Education this area employs accountants either as researchers,
professors or reviewers.
http://en.wikipedia.org/wiki/Educationhttp://en.wikipedia.org/wiki/Education -
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Government Accountants are hired as an accountant, auditor,
budget officer or consultant of government units.
Certified Public Accountant (CPA) - is the statutory title of qualified
accountants in the Philippines who have passed the Certified Public
Accountant Board Examination and have met additional state
education and experience requirements for certification as a CPA.
Chapter II
REVIEW OF RELATED LITERATURES AND STUDIES
http://en.wikipedia.org/wiki/Accountanthttp://en.wikipedia.org/wiki/Uniform_Certified_Public_Accountant_Examinationhttp://en.wikipedia.org/wiki/Uniform_Certified_Public_Accountant_Examinationhttp://en.wikipedia.org/wiki/Accountanthttp://en.wikipedia.org/wiki/Uniform_Certified_Public_Accountant_Examinationhttp://en.wikipedia.org/wiki/Uniform_Certified_Public_Accountant_Examination -
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This chapter summarizes the related literatures and studies that
the researchers had gathered that could contribute to their knowledge
about their topic. It contains both local and foreign literatures, which
contributed to the researchers knowledge, and understanding about
the career strategies a Certified Public Accountant may take.
Career is defined as a sequence of jobs or activities, planned or
unplanned, involving elements of advancement, commitment and
personal development over a period of time(Clark, Frances A.
1992.Total Career Management).This definition provides an overview
on how difficult it is to plan and predict the future of an individual with
regards to his/her chosen field. The persisting development of
technology makes the working environment more drastic and extreme;
a person should not only be equipped with knowledge but also the
perseverance to succeed in their career, you must be prepared to live
in an vague world, where the only clear is you- your ability, your
suppleness, and your capacity to adapt to changes.
Every professional has his/her own career path to follow, this
path can be planned or just by circumstances, making decisions on
where to go, on which field you want to work on defines what a career
strategy is, Samantha in her book entitled Career Planning Process also
defines career strategy as a deliberate process of knowing who we are
so that we can be sure of where we want to go or what we want to be
at some defined point in time. Since accounting is considered as a
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profession and every accountant is faced with a numerous number of
opportunities, planning your career and having a correct career
strategy can help you choose on where you want to practice your
profession and how to reach success on that field.
The Accounting Profession
Accountancy possesses certain attributes that qualifies it as a
profession (Ballada, Basic Accounting, 2000 ed.). All members of the
accountancy profession have earned a Bachelor of Science in
Accountancy and have passed the Certified Public Accountant
Licensure Examination. They also have their own jargon or body of
language that is distinctive to the profession. Certified Public
Accountants also follow a Code of Professional Ethics, which is
promulgated or issued by the Board of Accountancy. This code upholds
the CPAs task to serve or provide the public with competence and
integrity and also all Certified Public Accountants are members of a
national organization, the Philippine Institute of Certified Public
Accountant (PICPA) whose function is to guarantee the continued
improvement of the accountancy profession over time.
CAREER STRATEGIES
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The idea of life stages interweaving with career stages has
become of current thinking about career. According to this hypothesis
people are said to devote the early part of their work experiences on
exploration (Gunz, H. 1989. The Dual Meaning of Managerial Careers).
This hypothesis supports the trend that is currently happening in the
working environment. This idea could also be associated on why newly
licensed Certified Public Accountant chooses to be employed in public
accounting firms in order to gain experience.
According to Evans (Must Success Cost So Much?, 1980), there
are three stages of career based on age:
1. Launching the career 25-35
2. Turning to private life 35- 45
3. Integrating professional and private life 45-55
In this model it is sensible to accept the phases and not the ages,
for the ages stated therein may vary from reality. Launching means
that there is a high commitment and continuous striving will occur.
Success creates a lot of opportunities that will exhibit even more
accomplishment which will lead to another striving pattern. This phase
explains why accountants who are just starting up tend to create a
good foundation for their career. They try to impress others to earn a
good reputation.
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The second phase may be interpreted as a supporting work, in this
phase a person is torn between his work and family. This problem
occurs in the lives of almost all professionals, accountants especially
those who are employed in the public sector have to work for hours in
order to finish the piles of work they have. According to a survey
conducted by the same author, professionals tended to deny this as
they saw their efforts as being for the benefit of the family. This might
be true but for those who are already successful at this phase, the
importance of the family role must be taken into consideration. In the
third phase, professionals have reached the top of their careers, they
switched off from career or they are dissatisfied with work and accept
that there will be no further progress. This might explain the reason
why most accountants who are already successful have a propensity to
establish a new business which is sometimes not related to their work,
in other words they try to enter another career.
Pictorial Model
To further understand the different career strategies, it can be
helpful to interpret it using pictorial terms. Clark (Total Career
Management, 1992) has interpreted the career strategies using the
following pictures:
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A: The Triangle everyone enters at the bottom of the organization,
and works their way up by awaiting the tap of the shoulder in
response to their contribution.
This kind of strategy is applicable to CPAs who are employed in
Public Accounting firm as well as those who are employed in the
government sector. In Public Accounting firms, they do have an
organizational hierarchy but promotion is somewhat limited. If you are
a newly licensed CPA and you chose to be employed in a public
accounting firm, you will start at the bottom of the organization, youll
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be employed as an associate intern first, in which you are responsible
for learning and using technical skills and you will work as a temporary
part of a team in carrying out tasks under close coaching and
supervision, during this time, you must develop the ability to mingle
and to work in a group. Once you have your promotion, youll climb
your way up from that position to Associate, Senior, Manager and
Senior Manager/ Director.
Most of the time, newly licensed CPAs main objective is to put up
a strong foundation by earning experiences that will help them face
the tough world of business, that is why they do enter public practice
first, because in this sector your work is focused on auditing financial
statements, performing tax returns and, providing financial planning.
This model also explains the career strategies made by those
accountants who are employed in the government sector. Newly
licensed accountants seldom choose to be employed in this area;
salary and promotion are just some of reasons why this kind of trend is
happening. New CPAs also start at the bottom of the organization and
as said earlier promotion is a problem in this sector for the reason that
it will take years before you can advance to another position and also
you cannot easily attain a higher position due to the lack of vacancy in
those positions that require the task of an accountant, with this in
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mind, accountants employed in this area should develop a system on
how they will account transactions efficiently.
In both sectors, CPAs start at the bottom of the organization, and
they will earn promotions based on their contributions in the firm or
their contribution to the agencies.
B: Ladder focuses attention on advancement through climbing up a
recognized organizational hierarchy.
In this strategy a person knows the sequence of jobs to follow,
just like those CPAs who are employed in the Private sector, they follow
an organizational hierarchy, since the series of jobs are known, CPAs
can plan a preferred career path in a stable environment. Once you
enter a private company as an accountant you can be employed as an
Accounting Clerk, from that you can have your promotions and become
an Accounts Supervisor then become an Assistant Chief Accountant
and finally become the Chief Accountant. For large private firms you
can also attain the following positions: Management Accountant,
Budget analyst, Financial Analyst, Internal Auditor, Finance Manager,
Comptroller, VP of Finance, and Chief Financial Officer.
This model assumes that there is always some graduation in
work content or skill.
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E: Transitory refocused his longer-term career aspirations of working
for himself and only choosing assignments that interested him. It had
also acted as a bridge to enable him to achieve his ideal type of work.
This kind of strategy fits those accountants who are employed in
the Academe. Nowadays, CPAs practice their career in this field. Some
accountants who dont want to work for hours and not used in beating
deadlines prefer to enter this sector. This field is focused on the
educational institutions which involve teaching of accounting, auditing,
and management advisory services, accounting aspect of finance,
business law, taxation, and other technically related subjects4. Certified
public accountant can take masters degree. They can take any post-
graduate degree program in business, accounting, taxation, law,
education and related fields earned from any graduate school duly
recognized by the Commission on Higher Education.
CPAs can also take the Teachers Board Exams and be a licensed
Professional. It is a way on which CPAs can teach accounting and other
related subjects in colleges and other institutions. CPAs can also be a
reviewer for the CPA Board Examination. Many accountants are looking
forward to become a reviewer one reason is that there is a high salary
and also the other opportunities that it will bring. CPA professors can
also publish books and other academic articles, and use their
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proficiency in information analysis to consult companies or act as an
expert witness in litigation situations.
Being a professor is not an easy job like it seems, there are many
obligation that it has, but it can also bring many opportunity as well.
You can be successful in this field however it requires patience and
hardship to become a well known Certified Public Accountant.
It is a fact that some professionals choose a profession not
because they want it but rather they are forced by other
circumstances. Just like an accountant who became a CPA but prefer
another field. This kind of strategy enables others to reach the kind of
jobs or career they want to have.
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CHAPTER III
METHODOLOGY
This chapter discusses how the study was conducted. It includes
the explanation of the research design, the sampling technique,
description of the co-researchers, data gathering procedures and
research instrument.
RESEARCH METHOD
The researchers used phenomenology, a qualitative type of
research method. This research method makes use of words rather
than statistics in analyzing the data that were gathered during the
course of research. Phenomenological study is one that focuses on
descriptions of what people experience and how it is that they
experience what they experience (Patton, 1990). It is particularly
appropriate to address meanings and perspectives of research
participants.
It was then the best method to use since it has sufficed the need
of the researchers to investigate and profound the study, such method
is the best way to study and understand the Career Strategies of a
Certified Public Accountant.
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SAMPLING TECHNIQUE
The researchers made use of convenience sampling a non-
probability sampling technique in choosing their co-researchers.
Convenience sampling technique is also known as opportunity,
accidental or haphazard sampling for in this kind of technique
researchers just use people who are available.
In this research, the researchers have selected their co-
researchers based on the accessibility and availability of their subjects.
RESEARCH LOCALE
Since the researchers used convenience sampling in choosing
their co-researchers, the co-researchers in this study are all presently
residing within Metro Manila.
Data Gathering Procedures and Research Instruments
The researchers will acquire the fundamental data from the
respondents through the following course of action:
1. The researchers will use an interview which allows the co-
researchers to answer the questions freely, and fittingly
elaborate their experiences regarding the topic.
2. In conducting the interview, the researchers will use a digital or a
video camera and a recorder to ensure that the responses to the
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questions are documented properly. The responses will be
transcribed accordingly.
A Personal Data Sheet will also be use by the researchers in order to
gather demographic information about the co- researchers such as
their name, age, educational background, and the years they are
employed and also their current monthly salary. Personal Data Sheet
will used to know if the co-researchers meet those criteria set by the
researchers.
DATA ANALYSIS PROCEDURE
The researchers made use of a step by step process in analyzing
the data that had been gathered. Figure 1.1 shows the whole process
used by the researchers in analyzing the data acquired.
Step 1. The Researchers Collects data the researchers conduct
interviews to gather data. Data gathered are later explored by reading
through all the information acquired in order to obtain a general sense
of the information.
Step 2. The Researchers Prepares Data for Analysis - the researchers
transcribe the data collected by typing the interviews in text.
Step 3. The Researchers Assign a Common Themes the researchers
carefully read the transcribed data, line by line and divide the data into
clusters. Every cluster has its own common themes. These themes are
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based on the similar experiences that occurred in the lives of the co-
researchers.
Step 4. The Themes are used in the Research Paper the researchers
used the clustered themes in order to build up an insight that will
answer the question laid down in the statement of the problem.
Co- Researchers of the Study
The study is based on the lived- experiences of successful CPAs,
for that matter, selecting those who have long and rich experiences as
co-researchers of this study is a requirement. The co-researchers are
asked to be interviewed to authenticate their stories. Based on this,
the criteria set for choosing the co-researchers of this study are as
follows: A Certified Public Accountant who has attained the following
positions: In public sector: Owner or an employee of a firm or
organization who offers their job to the public. Private sector: A CPA
who attains any of the following positions: Assistant Chief Accountant,
Chief accountant, Finance Manager and Comptroller. Academe: A CPA
who is employed in any educational institutions. Government: Head
Accountant in a government agency. In addition to that our co
researchers must be Certified Public Accountants who have a net
income of at least 50,000/month. Those people must be in practice for
almost 8 years.
Co-Researcher A
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Studied and finished her Bachelor of Science in Accountancy in
the University of the Philippines. She placed 10th in the 1964 Certified
Public Accountant Board Examination. She was the only UP student
who made it in the top 10. She attained the following positions and
recognitions:
Former Deputy Commissioner of Internal Revenue, Former Dean
of Far Eastern University Institute of Accounts, Business and Finance,
Professor University of the Philippines and Far Eastern University,
Founder of Pulilan Butterfly Haven, Chairman Emeritus of Havens
Board of Directors, Owner of Quantum Consultancy Group, 1997
Philippines Civil Service Commissions Dangal ng Bayan (Pride of the
Motherland) Award for Ethical Behavior, Author of two poetry books
Abutin mo ang Bituin ( Reach for the Stars) and Kay Sarap Mabuhay
( Living is Wonderful).
Co- Researcher B
Studied and finished her Bachelor of Science in Accountancy in
Polytechnic University of the Philippines. She passed the 1985 Certified
Public Accountant Licensure Examination. She is currently the head
accountant of Employees Compensation Commission, a government
agency under Department of Labor.
Co-Researcher C
Co-Researcher D
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Studied and finished her Bachelor of Science in Accountancy in
De La Salle University. She passed the 1990 Certified Public
Accountant Licensure Examination. She was a former auditor in Carlos
Valdez and Co. She is currently employed as the Chief Accountant of
Big Buddha Restaurant (Super Bowl of China).
CHAPTER IV
PRESENTATION AND ANALYSIS OF DATA
This chapter presents the four inspiring original stories of
our co-researchers upon which we based our reflections and findings.
This chapter also includes the step by step data analysis procedures
that the researchers have done in order to develop an output about
the career guidelines of Certified Public Accountants.
CO-RESEARCHER A
If you are determined to do a thing, then the job is halfway done
- Abraham Lincoln
A quotation that best describes the strategies done by our
co-researcher in order to achieve the position and recognition she has
right now.
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Co-researcher A studied and finished her Bachelor of Science in
Accountancy in the University of the Philippines. She placed 10 th in the
1964 CPA Licensure Examination, she was the only UP student who
made it in the top 10. Her career started when after receiving her
license, she was fortunate enough to land a job as a review examiner
in the Bureau of Internal Revenue, according to her, it was just luck
that her auntie knew the wife of the current commissioner of the
bureau that time.
Actually it was I think aahh just luck that I was in a party withthe wife of the commissioner of internal revenue and in that partyaahh I knew I was aahh I was just newly aahh I had my oath taking andso from the oath taking in the evening with the party and so my auntietelling to the wife of the commissioner huy ipasok mo nga sa B.I.R.itong aking ano pamangkin hindi ka mapapahiya,magaling ito, U.P.graduate, 10th placer pa. So, the following day there was a messengerfrom the office of the commissioner bringing with him the applicationform that I have to fill up, and we waited for it, we brought it to theB.I.R. and after a week I had my appointment so, ah that was it. Andthen after that maybe about two months that I was already at the
B.I.R. came a notice from S.G.V. also ahh asking me to go there froman interview because I was being considered but then nasa B.I.R. naako so yun I dont know if I made the right decision maybe I didbecause I rose from the ranks I became deputy commissioner but I wasimagining myself kung napasok kaya ako sa S.G.V. ano ako ngayonhehehe ahehe.
( No, actually it was I think aahh just luck that I was
in a party with the wife of the commissioner of internal revenue and in
that party aahh I knew I was aahh I was just newly aahh I had my oath
taking and aahh so from the oath taking in the evening with the party
and so my auntie telling to the wife of the commissioner hey can you
help my nephew to get a job in BIR, you will not get disappointed,
shes really intelligent., a UP graduate, and a 10th placer. . So, the
following day there was a messenger from the office of the
commissioner bringing with him the application form that I have to fill
up, and we waited for it, we brought it to the B.I.R. and after a week I
had my appointment so, ah that was it. And then after that maybe
about two months that I was already at the B.I.R. came a notice from
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S.G.V. also ahh asking me to go there from an interview because I was
being considered but then Im already in the BIR, so I dont know if I
made the right decision maybe I did because I rose from the ranks I
became deputy commissioner but I was imagining myself if ever I was
working in SGV what kind of person will Iam today)
Just like other newly licensed accountant, she struggled when
she entered real life practice, maybe because she was more
preoccupied with her little businesses, for 12 years she did not have
any promotion, that time she was not interested with her work in the
government, she thought that she would be good in business rather
than in the government. At that time, she was torn between the two
careers she entered being an accountant and the other one is being a
businesswoman. There came a point in her life that she wants to quit
her job in the Bureau of Internal Revenue.
For about 12 years I did not have any promotion because at thattime I was more interested ahm in my little businessahmm. I put upa beauty parlor, I put up a boutique and ahm.. I would be most often inmy office..ay oh in my boutique rather than in my office..and so camea point in my life after 12 years that I decided to quit the bureau ofinternal revenue.
(Actually oh for a while. It is not really for a while, for about12years, 12 years? 12 no, for abou12 years I did not have any promotionbecause at that time i was more interested ahm in my little businessahmm. I put up a beauty parlor, I put up a boutique and ahm.. I wouldbe most often in my office. oh in my boutique rather than in myoffice..and so came a point in my life after 12 years that I decided toquit the bureau of internal revenue because ahm I think ah at thattime, I said I would be good in business rather than in the government)
The encouragement and guidance given by her boss influenced
her to pursue her career in the bureau, after 12 years of being so soft
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she decided to take it seriously. In order to fulfill this, she decided to
join the Philippine Institute of Certified Public Accountant wherein she
became the vice president for operations.
According to her, all the transitions in her life were all planned,
because when she set her mind into something, she will definitely
achieve it. For her the most remarkable part of her life was when she
attained the second highest position in the BIR without asking her boss
to promote her, without approaching anyone, she did it all through
hardwork and showing to everyone that she can do it. Her main
strategy is more on how you perceive things, she is more on the power
of the mind, if she wants to accomplish something she will put her
heart and mind to it, she feels that things will just come if you put your
efforts and heart into something.
This kind of thinking was a result of her past experience, she was
invited as one of the lecturer in one of the TV program in ABS-CBN, at
that time she was not an expert when it comes to taxation because
most of the time she isnt working at the office, she is busy with her
business, her boss told her to study the representation and interest of
the new promulgated law. At the program, the moderator asked her a
question, but she didnt know the answer, she was so embarrassed
that she didnt want to work nor study for her masteral.
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Isasama ka namin sa t.v. mag lecture ka (ahehe). Nakusabi ko ayaw ko niyan! Ayaw ko nyang t.v. at hindi ko kaya atdahil at that time wala pa kong alam. Di pa ko masyadongmarunong sa taxation, hindi nga ako nagtatrabaho eh (ahehe).Palagi lang ako nasa tindahan ko. So ngayon, pero pumayagdinako. I was in y nicest dress and I know my my my children
will there viewing me sa nasa parlor sila kasi may beauty parlornga ako nun. So we were there, sabi ng boss ko, you studyrepresentation and interest. Oo kasi may bagong labas na lawnuon eh. Nuon yung interest nachange form ah 12 percent to 20percent. Tapos yung representation nagkaroon ng 14:20 hindipa itong Channel na to. Noon meron nay un. Tapos, so pinag-aralan ko yun kasi yun yung itatanong sakin. Pagdating sa t.vprogram, 6 oclock channel 2 (ABS?) ABS-CBN, pagkatapos hindiyata nasabihan yung ano, yung aah moderator okay? Ehdiinintroduce na kami, ako lang babae kasi hindi uso ang mgahepe nun sa BIR puros lalaki eh tsaka ako lang yung examiner,hindi ako hepe pero lahat nung kasama ko director tsaka hepe.
Tapos sabi nung moderator, Id like to direct the first questionthe lady ( ahehehe haha), so nagready na ko. There is a newlaw which they call expanded withholding tax law ah thatis nowbeing implemented by the government and ah he asked, canyou tell us (ahihihi) listen, can you explain the mechanics othe withholding of the withholding tax law? (ahehehe). Eh hindiko alam (haha) (yes maam) wala akong alam! Alam mo ba Itried to open my mouth, nothing came out and ah eh ah. Ganunna lang ako (hehe). Tapos talagang napahiya ako, tapos sinalona lang ng boss ko, nung RDO ko. Tapos sabi ko dun sa director,nasa gitna ako kasi ako lang yung babae, sir sabi ko sa inyokasi sa kanya na nagfocus na hindi talaga ako. Taht 1 hourinterview wa an ordeal for me because I was not able to ask.Hindi na rin ako tinanung kasi wala akong... wala akongpansagot kasi ang alam ko lang representation ng pansagot kasiang alam ko lang representation 16:10. Tsaka nakita nila rattledako. Alam mo nagkasakit ako ng dalawang linggo. Ayoko ngpumasok sa opisina (ahehehe hihi), ayaw ko ng magtrabaho(hihi), ayaw kong. Hiyang hiya ako! Hiyang hiya ako sa lahat, saanak ko, yes sa lahat. Tapos alam mo, eh kumukuha ako nun ngmasteral in management, in management. Pagpasok ko ngiskul , ang sabi, so I was the moderator for that evening kasimasteral eh. Alam mo ang anu ko? Parang nag-iistammer?
(Now youre ready . Youll come with us for a TVinterview. I refused and told them that I dont want to. I dontwant to appear on TV because I dont know anything. I havelimited knowledge in taxation. In fact Im not working. *Melody:
Ahehehe* I just always at our store. But then, I was convinced. Iwas in my nicest dress and I know my my my children will (be)there viewing me at our parlor. I have a beauty parlor backthen. So we were there, my boss told me You study
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representation and interest. Yes. Because there is a newly passed law then. The interest (rates) changed form twelvepercent to twenty percent. Then representation was given 14:20not this____. That time it was already there. Then I studied that(representation and interest) because that will be what will beasked. In the TV program, 6 oclock channel ABS-CBN, I seemslike the moderator was not informed, ok? We were introduced.I am the only female. Its not usual for females to be a chief.Besides, I am the only examiner. I am not a chief but my entirecompanion is either a director or a chief. Then the moderatorsaid: I would like to address the first question to the lady*Melody: Ahehehehehaha*. So I got ready. There us a new lawwhich they called the withholding tax law ah.. that is now beingimplemented by the government and ah he asked: Can youtell us? Listen, Can you explain the mechanics of thewithholding tax law? Melody: Ahehe*. Eh I dont know. *Melody:haha. Yes Maam* I dont know anything(about the law). Youknow, I tried to open my mouth. Nothing came out. Just ah ehah. I was so embarrassed. My boss just answered the question.Then I told the director because I was in the middle and I am theonly female: I told you sir. From then, he was given focus andnot me. That one hour interview was an ordeal for me because Iwas not able to ask. I was not also able to be asked againbecause I dont know... I have nothing to answer because what Iknow is just representation. Thats the only topic I can answer.Besides, they can tell that I am rattled. You know I got sick fortwo weeks. I dont want to go to the office. I dont want to work.I dont. I was so embarrassed. I cant face everyone, mychildren. Yes everyone. Then you know I was taking up mymasteral in management, in management. When I attend schoolI was the moderator for that evening because its masteral. Youknow what? I somehow stammer. I was so affected by whathappened in what happened to me in TV)
This incident broke her personality but fortunately her professorin her masteral gave her a book about the great philosopher and oneof them is Aristotle, she found an inspiration on this man because theyshare the same experience, Aristotle was also ridiculed in front ofmany people. Her professor told her that
What happened to you. There are better to come. What if is
not what is important. What is important is the substance. What isimportant is for you to know the topic or the subject matter becausewithout that you will not be able to share anything with anyone.
From then on, she always read and read and then when she
came back, one of the directors in the BIR told her that we should
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make up for what happened, so when she was invited again for
another lecture program she nailed it.
She has been practicing her profession in the different sectors of
accountancy for almost 40 years. She retired from the BIR in 2004,
after that she decided to join the academe. This sudden change of
career path is due to her long desire and dream of becoming a dean of
a university, so after her retirement in the government she joined FEU
and became the dean of IABF. At present, she is currently engaged in
the public sector. This sector is closed to her heart although she didnt
enter any accounting firm because she was tied with the BIR she
sought to know what would she become if ever she did became an
auditor first.
(After passing the board) After two months that I was
already at the B.I.R. came a notice from S.G.V. also ahh askingme to go there from an interview because I was beingconsidered but then nasa B.I.R. na ako so yun I dont know if Imade the right decision maybe I did because I rose from theranks I became deputy commissioner but I was imagining myselfkung napasok kaya ako sa S.G.V. ano ako ngayon heheheahehe.
(After a week I had my appointment so, ah that was it. And then
after that maybe about two months that I was already at the
B.I.R. came a notice from S.G.V. also ahh asking me to go there
from an interview because I was being considered but then Im
already in the BIR, so I dont know if I made the right decisionmaybe I did because I rose from the ranks I became deputy
commissioner but I was imagining myself if ever I was working
in SGV what kind of person will Iam today)
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She is currently doing tax consultancy, she is also engaged in
teaching programming for accountants. Her main strategy in this field
is to read and then compile files of papers that can later help her in her
other activities.
CO-RESEARCHER B
Don't be afraid to give your best to what seemingly are small jobs. Every
time you conquer one it makes you that much stronger. If you do the little
jobs well, the big ones will tend to take care of themselves.
- Dale Carnegie
The above quotation provides us with a brief overview of the
strategies done by co-researcher B in order to achieve her current
position.
Co-researcher B studied and completed her Bachelor of
Science in Accountancy in Polytechnic University of the Philippines. She
passed the 1985 Certified Public Accountant Licensure Examination
and she finished her Masters Degree in Business Administration in
Philippine Christian University. She is currently working at Employees
Compensation Commission a government agency under the
Department of Labor and Employment.
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Her journey in the government sector started not after she
received her license but before the release of the 1985 CPA Board
examination result. Her father worked as a government employee
which is one of the reasons why she also decided to enter the same
area. While waiting for the result, she also took the civil service
examination. This was a contingency or a back up for her if ever she
failed to pass the CPA board exam, because once you have taken and
passed the civil service exam, you can still work in the government,
fortunately for her she passed both examinations.
Naghintay aku ng release ng board pero anu syemprepara sigurado nag civil..kasi diba ang father ku government dinso..talagang ang ineexpect niya papasok din aku sa governmentoffice..so..pinag prepare niya aku na magcivil serviceexam.so.subgov..tapos..baka..sabi ko bakadi aku pumasa nganu ng CPA Board so kumuha na rin aku ng professional peropag nkapasa ka kasi ng CPA Board di mo na kailangang kumuhang prof..kasi pwedi mo siyang e convert, pag RA1018kinoconvert na sa ..ang counterpart nun civil service
professional yon anu nila test nila..
(Yes (For the civil service examinations). Thats when I was
waiting for the release of the board exam results so to be sure I
also took the civil service exams. Because my father also
worked in the government, he is expecting me that I would also
work in the government and he made me prepare for the civil
service exams- sub government. I told him then that I dont
think that I can pass the CPA board so I also took the
Professionals(Civil Service) but because I passed the board I
dont need to take the Profs anymore. Because you can convert
it (license). Under RA 1018, CPA license can be converted toprofessionals.)
She was employed in the Employees Compensation Commission
as a casual clerk while reviewing and waiting for the result of the
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exam, after the release of the result, she was assigned in the
accounting division right after she received her license.
Nagstart aku dito so nung nakapasa na aku tapos angassignment ko noon clerk hindi sa accounting..so nungnakapasa na aku ng board,nung lumabas nareleased yung boardlahat ng accounting graduate kasama, kasi tatlo kami nuneh..na accounting ditto dati nun eh..tatlo kaming kumuha ngboard pasado kaming lahat so lahat ng..pumasa ng board examahh.i gather sa accounting division namin.so inassign kami saaccounting.
(I started here even before I pass the (CPA) board exams.My first (job) assignment was as a clerk. Then I passed theboard. Actually every accounting graduate here who took theboard, passed. Then was re assigned to the accounting division.So I was assigned to the accounting division.)
When she entered real life practice, she didnt struggle a lot, for
her it was a lot easier compared to the experiences she had during the
time when she was still studying. Having a good foundation in Basic
Accounting was her main strategy; according to her in reality you can
see all the source documents, so it will be easy to journalize it.
Perseverance is also a key, you should strive, and you must work hard
in order to finish the bunch of paperworks that is ahead of you.
She is working at the Employees Compensation Commission for
the past 25 years. From that span of time a lot has happened, during
2001, there was a reassignment, fortunately for her; she stayed on the
same department. All the transitions that had happened in her life for
her, was all planned. Entering the government was all planned for she
was influenced by her father; she applied to the said agency long
before she passed the board exam to gain experience.
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She attained her current position as the head of the accounting
department of ECC by being a proactive person , she developed a
system that will organize all her work, she didnt wait for the deadline
to come, little by little she is doing her job and, she is always prepared.
Dapat may systema para mapadali ung trabaho mo..kasi sabi kosa inyo pag accountant ay tamad,asa-asa lang sa mga kung anu..unghalimbawapag may dumating na papeles dun niya lang gagawin dapatiniisip mo na anu ba yung kailangang report, naka prepare kana,pro-activeka ba,ung bang halimbawadi pa sayo hinihingi ng boss mo eharalin mo na, naku baka hingin to ung ganun..at syaka mag build kang systema na panu madali sayo its either gumawa ka ng subsidiarypara hindi ka na mahihirapan.syaka yun kung kelan ang deadline
syaka dun mo hahagilapin ang lahat.igagather lahat,anu ba yonggawa mong report nung January report nung febuary, syaka dun molang e-coconsolidate, kung sabagay my computerized naman natayo,may computer na tayo, tulad kami isa isa may anu..siguro habanginiexpect mo nab aka hingan aku quarterly report eh..di may workingpaper ka na, di maggawa ka na ng anu..ipunin mo na yung ginawa monung January..febuary..atleast pagdating ng march o submission ngreport meron ka ng ready na report kailangan lang ng anu pro activeka..kasi ganun aku eh..hindi na ko naghihintay na kung kelan hihingin ,tapos isipin mo nalang pag every..halimbawa requirement nay un namonthly magsusubmit ka huwag mu ng hihintayin yon tsaka dun kapalang gagawa un..kailangan ang accountant matiyaga, masipag
talaga lalo na paperworks talaga ang anu mo.eh..tulad nag sa akinyung pagawa ng journal kasi dun sa NGAS ngayon may journal entryvoucher bawat isa siguro huwag mo ng hintaying matapos ang buongbuwan, kasi monthly, siguro everyday mag atleast kung may pumasokna cheke magagawan mo na ng job with in the day halimbawa end endof the month dun mo palang gagawin , kasi pag dating ng end of themonth nandun lahat yung report kasi pag monthly ungreport..anu..andun lahat tambk,matatabunan ka talaga.
(In my job, you should establish a system for you to get the jobdone easily. Because, I tell you, if an accountant is a lazy one, hewould just rely on, for example, if when the working papers on queue,
he will think of the required reports only at that time. What you shoulddo is to be always prepared and think ahead. You should be pro active.For example, you havent received the papers yet and your boss hasntdemand you for the reports yet, study what you think will be requiredof you before hand. And build a system. Its either you do a subsidiaryto make your job easy. Avoid the situation when the deadline isupcoming, thats the time youll gather all the documents. You shoulddo papers for January, February and then consolidate. Anyway, wealready have computers. Like usWe have one foreach personnel.
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While youre expecting that a report would be demanded from you,you already have a working paper. Gather what you did for January,February so that on March or on the time of your submission report,
you already had the work done. You should be proactive. Im like that.I dont wait for things to be demanded from me. Example if I know thatI should submit a report monthly, dont wait for the end of the monthto do it. An accountant should be work hard especially on paperworks.Like in my case, when Im doing journals, because there is a newNGAS, there is this journal entry voucher for each. Just dont wait ofthe end of the month, if youre required of a monthly report, to do your
job. If there are checks today, record it on the day it was received. Ifyoull do it at the end of the month, your job will be filed up.)
With regards to her salary, it is quite small compared to other
sectors, but it is compensated with a lot of benefits. Although
sometimes youll get tired of accounting transactions because they are
all the same, you will learn to enjoy and love it. Her tips for those who
aspire to enter the government sector are the following:
For the students:
Tapusin niyo pag aaral niyo, ibig sabihin magsikap kayo na
matapos ahh..sabi ko nga sa inyo focused kayo sa pag aaral na muna,
huwag niyo muna isipin yong pagtatrabaho.alam niyo ba kung bakit?
kung nagtrabaho muna kayo tatamarin na kayong mag aral
uhhmm.kasi yon ung nakikita ko sa mga anu eh..tumitigil muna sila
kasi walang pang aral tapos magtatrabaho, din a yan mag aaral unless
kung desidido talaga yong tao na mag aral.
(Finish your study first. You should focus on your study. Dont thinkabout work yet. You know what if you already wok, youll get tired ofstudying. Because I see a lot of people like that. They have stoppedstudying because they cant pay their tuition but after that they didnot continue to study unless they have really decided that they should.When you experience to earn money, it will be different. So if I were
you. Like in my case, I wanted to work but my parents told me not to.They told me to finish my studies first. I know people of similar cases.
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After they graduate, they didnt review. They immediately work. You.Maybe thats what youre planning to do. . Others think that they canbe a working student. If you can, do so. But dont stop studying.Because if you work, youll get tired of studying and youll stop.)
For those who are already have their licensed and aspires to
enter the government sector:
CPA na kayo wag kayong anumaging humble lang ..kasi wagkayong mag expect na kaagad ng malaking sweldo, kasi mas magandayong nagsisimula kayo sa mababa tapos tumataas..sa kin mas ..sa kinbased sa experience ko mas fulfilling yon..yong from mababa..hindikaya yong biglang taas agad kasi pag taas ka kaagad ..kasi yong ibaganun eh.ang hinahanap malaking sweldo, mag established munakayo ng experience kasi pag sinabi..halimbawa pumasok kayo saganito.nag apply kayo sa iba kung hindi kayo anu..mas makikita yong
mga experience nyo minsan makakatulong din yon..kasi yongiba..siguro maging anu ka nga lang mababa ka lang wag ka lang ..kasiyong iba pag nag CPA na lalo ..na mag anu..naghahanap sila doon samalaki ang sweldo, mga ganun..para anu hindi ka.
Maging humble lang sa anu..tapos pag nagtrabaho ka anufocused lang tsaka tiyaga..yong talagang ahu ka ahh..ahh..kasi yongiba pag ditto sa government sabi nila..mga ahh..governmentahh.people medyo tamad.kasi ganyan.ganyan.hindi naman lahat yongiba responsibility ung anu ..ung isipin mo, kasi pumapasok ka sa anugovernment service un eh.pag sa private siguro sweldo, kaya lang saprivate sinasabi ko lang na bawat minute bawt oras na iseserve mo sa
kanila bayad..kasi malaki sweldo pero hindi naman,hindi naman sigurokahirap basta ang tao may systema sa trabaho niya.,timemanagement, mga ganun anu,pro-active ka na anu na kailangan,maging concern ka dun sa service na anu ibibigay mo sa opisinaun..aralaral
(If you graduate, just be humble. Dont expect an immediate
high paying job. Its better if you start from below. Because,
thats my case what youll be aiming for is promotion and
youll enjoy it. Just be humble and focus on your work. Because
most people in the government are lazy ones. But thats not
absolute. You can enter the private sector though, but everyminute you spend in your work is paid. Because you are paid
with higher salary,.. But its not that difficult. Just establish a
system and manage your time and be proactive and concern
with the service you re providing the office. For now, STUDY.
STUDY. )
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CO- RESEARCHER C
CO-RESEARCHER D
Co- researcher D studied and finished her Bachelor in Science of
Accountancy in De La Salle University. She passed the 1990 Certified
Public Accountant Licensure Examination. At present she is the Chief
Accountant of Big Buddha Restaurant (Super Bowl of China).
Right after her graduation and while reviewing for the board
exam, she worked in an auditing firm the Carlos Valdez and Co.
Ahh before pa ku magCPA, maggtake ng board ..so nakapasokna ko ng work..sa anu siya sa Carlos Valdez & Co.
(
She had a clear outlook when it comes to her career this is the
reason why all the transitions that had happened in her career was all
planned, according to her after her graduation her first priority is
practice and be employed in an auditing firm. This was her first choice,
she enjoyed her life as an auditor, she experienced a lot of things, and
she enjoyed going to different places and meeting a lot of people. She
also enjoyed the bonding moments, she and her co-workers had. This
was the highlight of a career.
Actually priority ko talagang mag audit so yon yung first choice ko ah
after graduation gusto kung mag audit.
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()
Actually yon nga yong sisabi ku sa lahat ng worked na nadaanan ku
ang pinaka enjoy ku talagang ginawa is auditing kaya nga I stay there
in 10 years eh.. kasi andun yong travel, mapapractice mu yong
profession mo tapos syempre you meet a lot of people kasi you go tothe different accounting department para magconduct ka ng worked
mo so marami ka talagang makikilala
()
Just like any other accountants who aspire to have a great career
in accounting, her main strategy is to become an auditor, this was her
stepping stone, she established a good foundation for her career,
according to her if you started in an auditing firm the transitions from
other field is a whole lot easier. As an auditor your analytical skills will
improve a lot, you will learn on how to become independent. For the
span of 10 years in the auditing firm her main strategy was that she
worked hard, and she was devoted with her work, according to her she
was not contented on just being good, she strived in order to be the
best.
Although she is a hardworking lady, she is family oriented
person, which is why when she decided to establish her own family she
resigned and switch to another company. This was also the reason why
she entered into the private sector.
Kasi nag asawa na akoeh.hahahahahahakasi ang audit katapat dinniya ang tax season diba so pag dating ng tax season usually heavy
kasi heavy yong work lod mo so mahirap e-balance kasi kung minsan
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no time..syempre family pagdumating sa point na yon ahh.syempre
pipiliin mo mo pa rin ang family so although enjoy aku sa audit
kaylangan ko siyang e-give up kasi syempre pag andyan ka kasi ang
audit maraming overnight, out of town so yon yung commitment na
hindi ku kayang ibigay after nung magkaroon na ku ng baby.
Compared to an auditing firm the task of an accountant in
private sector is different, according to her, auditing starts from top to
bottom, you will analyzed the financial statement from the highest
figure. A private corporation on the other hand was the reverse; if you
are in accounting department youll starts from bottom to top.
Co- researcher D was in the private sector for 20 years and for
her, she was already successful because she attained the highest
position in their company in terms of accounting. When it comes to her
salary, she is well compensated. She also thinks although she was not
employed in a multinational company she was able to balance her
career and family.
PATTERN OF EXPERIENCES
After
graduation
Employed in a company Co-
Researcher
B
Kasi nagstart nag
anu talaga pero
hindi kasi nag apply
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Co-
Researcher
D
aku ditto di hindi pa
nga aku diba di pa
aku CPA nun parang
nung umpisa parang
anu kahit anu
gagawin mo.
Ahh before pa ku
magCPA, maggtake
ng board...so
nakapasok na ko ng
work..sa anu siya
sac Carlos Valdez &
Co. tapos doon na
ku nakapasa ng
board.
After
passing the
CPA
Licensure
Examination
Have taken a Masters
Degree
Co-
Researcher
C
Hmm.Ahm.Kasi
bago ako magteach
ahm kasi june ang
bagong teaching
june eh october ang
licence so
pagkatapos ng
october, january
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Employed in a
Government Agency
Employed in an
Auditing firm
Co-
Researcher
A
Co-
Researcher
B
Co-
Researcher
D
nag- aral na ako
kagad ng masteral.
Oh, immediately
was able to get a
job in the bureau of
internal revenue as
aahh revenue
examiner
First job ko kasi dito
sa government so
office naming
Employees
Compensation
Commission under
ng Department of
Labor.
Actually priority ko
talagang mag audit
so yon yung first
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choice ko ah after
graduation gusto
kung mag audit.
After 10
years in
practice
Have taken Masters
Degree
Got promoted to a
higher position
Co-
Researcher
A
Co-
Researcher
B
Co-
Researcher
A
I finish masteral in
management in UP.
Oo masteral sa
government,hindi ka
makakahawak ng
position na hindi ka
nagiging
ah..ah.sabihin ahh..
2005 ata yun.
In 2004, I become
the deputy
commissioner, ah
the second highest
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Switched to another
company/ sectorCo-
Researcher
D
position. I ah..i
actually retired
early in 2004
I worked there for
10 years (Auditing
Company) and then
after that pumasok
aku sa ..anu Asian
Airlines pero sandal
lang aku dun kasi
nagkaroon aku ng
conflict sa time eh
After 20
years in
Practice
Attained the Highest
Position
Co-
Researcher
A
In 2004, after
becoming deputy
commissioner, ah
the second most
highest position.
ah..i actually
retired early in
2004, its optiona
retirement, not
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Co-
Researcher
B
Co-
mandatory
retirement!ahehe!
always emphasize
that because if it is
mandatory
retirement it means
that you are, you
had to be retired
because your age
65!
hehe..ahehe..haha!
but then after that
join FEU, I become
dean of IABF, and
then now Im back
to the public sector
ahm..ito na I have,
we are doing tax
consultancy here,
we are marketing!
have two
companies, one the
myrth quantum
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Gained an accreditation
in his profession
Researcher
D
Co-
Researcher
C
consultancy, yes
and then the second
one is globa
business process
options inc. and we
are marketing
computerize
software and were
teaching
programming for
accountants.ah!
25 years in service
na ko and I attained
the highest position
in this agency in
terms of accounting.
Successkul kasi
nasa iyo na yong
panaka highest
position sa company
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in terms of
accounting.
CLUSTERING OF STRATEGIES
Co-Researchers Strategies Reasons
Co-Researcher B
Co-Researcher D
Co- Researcher A
Co- Researcher B
After Graduation was
employed in a
company
Entered the
Government sector
To gain experiences
To have a greater
value for her, and
have a better
opportunity in the
Future.
It was just luck
Influenced by her
father
Co- Researcher D Entered the Public To established a good
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Sector foundation through
gaining experiences
and developing your
analytical and soft
skills.
Co-Researcher C Entered the Academe Lack of time due to
his desire to pursue
his masters degree.
Co-Researcher D Switched to another
company
Wants to establish a
family and wants to
gain time for them
Co-Researcher A
Co-Researcher B
Co-Researcher C
Have taken Masters
Degree in Business
Administration
To pursue her dream
of becoming a dean of
a university.
To attain a higher
position in the
government
To expand the range
of accounting subjects
that he can teach.
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CHAPTER V
CONCLUSIONS AND RECOMMENDATIONS
CONCLUSIONS:
RECOMMENDATIONS:
a. For undergraduates, we recommend that they should focused
first on their short term goal which is passing the board exam.
b. For those newly licensed accountant, they should be humble
enough to accept that they should start at the bottom, because
according to our co-researchers it is more fulfilling to start at the
bottom of the organization.
c. For both aspiring and already licensed CPA, they should set up a
specific goal which will serve as a basis in creating their career
strategies.
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