Contractualization of Accountancy Instructors

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Accounting Research for Academe

Text of Contractualization of Accountancy Instructors

RESEARCH PAPER No.___2012

COMPARATIVE STUDY: CONTRACTUAL AND REGULAR ACCOUNTANCY INSTRUCTORS PROVIDING QUALITY EDUCATION

Mark John M. Rivera, Raquel D. Layaoen, Nikki L. Taporco, and Ms. Lerma B. Bautista

ACCOUNTING RESEARCH

We envision SLU as an excellent missionary and transformative educational institution zealous in developing human resources imbued with the Christian Spirit and who are creative, competent and socially involved.

SCHOOL OF ACCOUNTANCY AND BUSINESS MANAGEMENT SAINT LOUIS UNIVERSITY PHILIPPINES OCTOBER 2012

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Saint Louis University School of Accountancy and Business Management Department of Accountancy

APPROVAL SHEET

This thesis entitled COMPARATIVE STUDY: CONTRACTUAL AND REGULAR ACCOUNTANCY INSTRUCTORS PROVIDING QUALITY EDUCATION has been prepared and submitted by Mark John M. Rivera, Raquel D. Layaoen, and Nikki L. Taporco in partial fulfillment of the requirements for the degree Bachelor of Science in Management Accounting has been examined and is recommended for acceptance and approval for oral examination.

LERMA BAUTISTA, CPA, MBA Adviser

PANEL OF EXAMINERS Approved by the Committee on Oral Examination on September 13, 2012.

WILLIAM SABALA, CPA Chairperson

JOSEPH MENDOZA, CPA, MBA Member

LERMA BAUTISTA, CPA, MBA Member

ACCEPTED AND APPROVED in partial fulfillment of the requirements for the degree Bachelor of Science in Management Accounting.

MARC OLIVER B. CASTAEDA, CPA, MSBAHead, Department of Accountancy School of Accountancy and Business Management Saint Louis University, Baguio City

REYNALDO S. BAUTISTA, CE, MBM, DMDean School of Accountancy and Business Management Saint Louis University, Baguio City

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COMPARATIVE STUDY: CONTRACTUAL AND REGULAR ACCOUNTANCY INSTRUCTORS PROVIDING QUALITY EDUCATION

Mark John M. Rivera 0915-6267-286, markjohnrivera@gmail.com Raquel D. Layaoen 0926-4079-920, neoayaldleuqar928@gmail.com Nikki L. Taporco 0917-5790-024, nltym@yahoo.com Ms. Lerma B. Bautista School of Accountancyand Business Management Saint Louis University Keywords: Contractual Accounting instructors, Regular Accounting Instructors, Quality education, Accountancy Students

ABSTRACT: The purpose of this study is to determine if there is a difference between the two groups of instructors: contractual and regular employed in the School of Accountancy and Business Management (SABM) in terms of the quality of education they provide. A survey-based descriptive-comparative research design was used. The study was carried on Management Accounting and Accountancy students perceptions, specifically senior students, as receivers of the education provided by the instructors. The weighted mean and T-test for two samples assuming equal variances were used to confirm the research hypotheses. The findings of the study allowed the researchers to reject their null hypothesis, which is, there is no significant difference between the quality of education provided by contractual and regular accounting instructors. The focus of the study was the instructors at Accounting Department, SABM only. Since respondents were from Management Accounting and Accountancy students only, the findings cannot be generalized to all instructor members of SLU, or even all the instructor members of SABM.

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Table of ContentsApproval Sheet ............................................................................................................................... i Title Page ....................................................................................................................................... ii Abstract ....................................................................................................................................... ii Table of Contents ......................................................................................................................... iii Chapter 1: Introduction ................................................................................................................1 Background of the Study ..............................................................................................................1 Statement of the Problem .............................................................................................................2 Research Paradigm .......................................................................................................................3 Conceptual Framework and Design .............................................................................................3 Assumptions of the Study ............................................................................................................3 Hypothesis ....................................................................................................................................4 Scope and Delimitation ................................................................................................................4 Significance of the Study .............................................................................................................4 Chapter 2: Research Design and Methodology ...........................................................................4 Research Design ...........................................................................................................................4 Population of the Study ................................................................................................................4 Sampling Design ..........................................................................................................................5 Data Gathering Tools ...................................................................................................................5 Statistical Treatment of Data ........................................................................................................5 Statistical Tools ............................................................................................................................6 Chapter 3: Results and Findings ..................................................................................................6 Chapter 4: Conclusions and Recommendations .......................................................................11 Conclusions ................................................................................................................................11 Recommendations ......................................................................................................................12 Acknowledgment ..........................................................................................................................12 Authors Biography .....................................................................................................................14 References .....................................................................................................................................15 Appendices ....................................................................................................................................16

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I. INTRODUCTION Background of the Study The rise in non-standard or atypical workers, such as part-time, fixed-term, and temporary (dispatched) workers, has become a hot issue in labor law and labor market policy across the world. (Blanpain, et. al, 2010) Fixed-term employment or popularly known as contractual employment has been a debated issue in the country. In the Philippine setting, contractual employment became a norm in many industries such as retail and manufacturing. When an employer and an employee entered into a contract of employment where the term is fixed, it is said to be a fixed-term or contractual employment. The Supreme Court first recognized it on 1977, in the case of Bibosa vs. Victorias Milling, and formalized it as type of employment on 1990 in the case of Brent School vs. Zamora. (Ong, 2001) This kind of employment is said to be a way of the employer to prevent its employees to acquire regular status because of the cost of maintaining them. But such contractual employment is not against the law or public policy even if it is not mentioned in the Labor Code of the Philippines. (Azucena, 2007) The increasing population of students attending the college is one of the compelling reasons for the use of part-time contractual. (Guppa, Austin, Trice, 1992) Therefore, as the enrolment population of Saint Louis University increases through the years, they are now employing contractual faculty members. Being a contractual instructor has disadvantages which include the following:

unguaranteed continuance of the employment in the institution; if there are benefits available to them, they are few; and the pay per class may be less than that of a regular faculty member. (Ronquillo, et. al, 2009). On the other hand, a faculty is considered a regular/full time when he or she is appointed as such and carries a load of at least 18 units (SLU Faculty Handbook). Regular instructors are assured of security of tenure and have benefits that contractual employees are not enjoying like free tuition fee for their child. Research suggests that contractual faculties rely on traditional teaching performance. Therefore, they often fail to incorporate new methods of teaching (Digranes & Digranes, 1995). The data drawn from national studies of professional development programs for two-year college faculty revealed that contractual employees who engage in professional development activities use the same methods of teaching as regular instructors (Impara, Hoener, Clowes & Alkins, 1991; Kelly, 1992) which is contradictory to the claim that contractual and regular faculties use