8.

Competency Enhancement Program

The study determined that competencies of entry level accountants include
functional competencies, personal competencies and organizational or business
competencies. However, certain sub -variables of functional competencies relating to
leverage technology to develop and enhance functional competencies and research were
found to be of low competence among them. Also, communication as part of the personal
competencies was found to be of low competence. On the other hand, organizational or
business competencies sub variable which is marketing or client focus is to be developed
for it is of low competence.
For the entry-level accountants to adapt to the accounting environment,
accounting students must be exposed to the computerized environment of accounting.
Through this, the accounting students would be prepared in facing the challenges in the
workplace. Students must be exposed practically with computers. Also, knowledge on
statistics is a tool in analyzing research. Students must also be trained to communicate
well with others.
This competency enhancement program must be implemented every Wednesday
since it is a no class day. However, a certain program is within a one year period. Through
the program, the students are expected to have acquired the competencies perceived by
entry level accountants as low.

Competencies

Objectives

Procedures

Time
Fram
e

Person-incharge

Key Result
Indicator

Leverage
Technology to
Develop and
Enhance
Functional
Competencies

To enable
the
participants
acquire the
necessary
skills to use

technology
and
technology
tools
effectively
and
efficiently.

Lecture based on
PowerPoint
presentations about
software used in
the
accounting
environment
The facilitator will
familiarize
and
teach the students
about the concepts
and theories in
accounting
information system
The facilitator will
take
the
participants
to
computer lab and
use the computer
for data analysis.
Financial
statements would
be prepared using
computer with the
installed software.
Matching
of
manual output with
the computerized
output.

1
month

Facilitator/s

Participants

performanc
e of
assigned
tasks on
computer

Research

To enable
the
participants
apply to
have strong
research
skills to
access

relevant
guidance or
other
information,
understand
it, and apply

it.

The facilitator will

give case studies
related
to
the
course
of
the
students which are
to be solved by the
students for a year.
Procedures related
to Statistics are to
be applied by the
students
in
conducting the case
studies
The
facilitators
would evaluate the
case studies solved

1 year

Facilitator/s

Techniques
used by the
participants

Marketing
/Client Focus

To enable

the
participants
anticipate
and meet the
changing
needs of

clients,
employers,
customers,
and markets.

Communicatio
n

To have the
ability to
listen,
deliver
powerful
presentation
s and
produce
examples of
effective
business
writing.

Facilitators would
expose the students
in the working
environment and
give lectures on the
client targeting
Facilitators would
give effective and
efficient tips on
how to interact and
discuss better with
clients.
A
one-on-one
interaction with the
facilitator acting as
the client will
serve as a practice
Participants would
work as client
assistant to gain
experience
in
interacting
with
clients.
The
facilitator
would
discuss
theories on how to
communicate
orally and through
writing.
A marketing plan
must be produced
by the students.
The marketing plan
would be checked
by the facilitator.
The students would
orally defend the
marketing
plan
with the panel and
the facilitator.

Participants
number of
clients

1
month

Facilitator/s

1
month

Grade
provided by
the
facilitator in
Facilitator/s
the
marketing
plan and
oral defense

This competency enhancement program is to be undertaken that contribute to improved and

boost combination of observable and measurable knowledge, skills, abilities and personal
attributes of students performance before exercising their profession as CPA that will ultimately
result in organizational success. A competency enhancement program was anchored to Johnson
& College (2012) in his study was called Friday Forum that series of program and trainings are
provided in order to improve students competency. This provided guideline for the undertakings
that enhances one learning technique for honing undergraduate students competencies. The
researchers established a competency program for accounting students.