Teachers’ Professionalism and Students’ Cognitive Learning

of the Accountancy Program

A Thesis Presented to
The Faculty of the Accountancy Program
Father Saturnino Urios University
Butuan City

In Partial Fulfillment of the Requirements for the

Degree of Bachelor of Science in Accountancy

by

Atillo, Chabelita C.
Estrella, Janelle Alyssa D.
Mipaña, Jediah P.
Sta. Iglesia, Linoel Grace B.

May 2018
 ABSTRACT

The CHED Memorandum Order No. 27 series of 2017,

article VI section 15 mandates that the faculty members

should possess the educational qualifications, professional

experience, classroom teaching ability, computer literacy,

scholarly research productivity, and other attributes

essential for the successful conduct of the undergraduate

accounting program. The study aims to determine the

relationship between the accounting teachers’

professionalism as to academic degree, teaching experience

in the accounting subject, and professional development in

Father Saturnino Urios University and Accountancy students’

cognitive learning as to knowledge and application. In

conjunction, the constructed test questionnaires were given

to the student-respondents in order to assess the students

cognitive learning in terms of knowledge and application.

Also, a checklist was used for the selected teachers to

know their professionalism in terms of academic degree,

teaching experience in Acctg 409B (Advance Financial

Accounting and Reporting 1) subject, and professional

development. For certain constraint where the inquiry

cannot be conducted in person, social networking site,

particularly Facebook Messenger, was utilized.

 Included in this study are the students’ cognitive

learning with regards to the results of the test

questionnaire scores, and if there is a significant

relationship between teachers’ professionalism and

students’ cognitive learning. The research will be of great

help to influence and improve the professionalism of not

just Acctg 409B teachers, but also for the other teachers

of FSUU as well in fulfilling their role as a facilitator

of learning.

Keywords: Teachers’ Professionalism, Accountancy Students’

Cognitive Learning
 TABLE OF CONTENTS

PAGE

TITLE PAGE

APPROVAL SHEET

ABSTRACT

ACKNOWLEDGEMENT

DEDICATION

TABLE OF CONTENTS

LIST OF TABLES

LIST OF FIGURES

CHAPTER 1 - THE PROBLEM AND

REVIEW OF LITERATURE

Background of the Study 1

Review of Related Literature 4

Theoretical Frameworks 26

Conceptual Frameworks 27

Statement of the Problem 30

Hypothesis 31

Significance of the Study 31

Scope and Limitation of the Study 32

Definition of Terms 34

CHAPTER 2 – METHODOLOGY
 Research Design 36

Research Environment, Population

and Sample 37

Sampling Technique 42

Ethical Consideration 42

Research Environment 43

Data Gathering Procedure 44

Statistical Treatment 46

Data Analysis 51

CHAPTER 3 - RESULTS AND ANALYSES 55

CHAPTER 4 - SUMMARY, CONCLUSION

AND RECOMMENDATIONS

Summary of Findings 68

Conclusion 73

Recommendation 76
 LIST OF TABLES

Table 1 Population and Sample Size of the

Teachers 39

Table 2 Population and Sample Size of the

Students 39

Table 3 Likert Scale of Educational Attainment 52

Table 4 Likert Scale on Years of Teaching

Experience 52

Table 5 Likert Scale on Professional

Development 53

Table 6 Range of Test Questionnaire Scores and

Its Verbal Description 54

Table 7 Scale on Teachers’ Educational

Competence in Terms of

Educational Attainment 55

Table 8 Scale on Teachers’ Educational Competence in

Terms of Years of Experience in

Teaching Acctg 409B 56

Table 9 Scale on Teachers’ Educational Competence

In Terms of Professional Development 58

Table 10 Overall Result of the Students

Test Questionnaire Scores in

Terms of Knowledge 59

Table 11 Overall Result of the Students Test

Questionnaire Scores in

Terms of Application 60

Table 12 Interpretation of the Relationship between

Teachers’ Professionalism in terms of

Academic Degree and Students’ Cognitive

Learning in Accounting 409B 62

Table 13 Interpretation of the Relationship between

Teachers’ Professionalism in terms of

Teaching Experience and Students’ Cognitive

Learning in Accounting 409B 64

Table 14 Interpretation of the Relationship between

Teachers’ Professionalism in terms of

Professional Development and Students’

Cognitive Learning in Accounting 409B 66

 LIST OF FIGURES

Figure 1 Research Paradigm 29

Figure 2 Map of the Research Environment 41

 Chapter 1

THE PROBLEM AND REVIEW OF LITERATURE

Background of the Study

In the rising need for education, professionalism of

the teachers is expected to be developing in delivering

effective and up-to-date knowledge to sustain their duties

and functions as knowledge providers in a constantly

dynamic and progressive competitive educational

environment. It is the urgent need for the teachers to keep

abreast with the future demands for relevance and

functionality.

In the present, the teachers need to meet the

challenge of change of the future as they are the ones who

meet the needs of students inside and outside the walls of

the classrooms. They are the facilitators of learning which

no one else can execute better than they do. What they give

the students today are likely be the stock of knowledge

that the students will harness in the future.

It is natural for the teachers to be constantly in

touch with new developments in the field of teaching. In

addition, the teachers have to adjust to the new ideas and

innovative teaching approaches to be able to discuss

current trends related to the subject taught. This should

 2

hold true among accounting teachers whose academic

orientation was delimited to facts and figures related to

the accounting course but also dynamic in nature. Its scope

and area of operation have been always increasing, keeping

pace with the changes in socio-economic changes. As a

result of continuous research in this field, the new areas

of application of accounting principles and policies are

emerged. With this, it is the role of the accounting

teachers to disseminate these changes to the students.

CHED Memorandum Order No. 27 series of 2017, article

VI section 15 mandates that the faculty members should

possess the educational qualifications, professional

experience, classroom teaching ability, computer literacy,

scholarly research productivity, and other attributes

essential for the successful conduct of the undergraduate

accounting program. a. All faculty teaching accounting

courses should possess the following qualifications; [1]

Registered Professional Accountants in the Philippines with

current PRC Identification Cards; [2] Holder of a valid

certificate of Accreditation as Accounting Teacher from the

BOA/PRC; [3] Holder of at least a master’s degree in

accountancy, or other relates of studies;[4] Must have

earned twelve (!2) units of professional education subjects

 3

or equivalent program (eg. Teaching and learning

philosophies, test and measurements); [5] Three years of

relevant practical experience (in the fields of public

practice, commerce and industry, or government); [6] Member

in good standing of the accredited professional

organization for Certified Public Accountants; and [7] Must

be of good moral character. b. Any tenured/full time/ full

load faculty who does not meet the qualifications 3 and 4

above shall be required to comply with the same within a

period not exceeding three (3) years from the date of

issuance of this CMO. c. Qualifications 2 and 3 above do

not apply to special lecturers or adjunct faculty.

Under the Section 15.4 Faculty / Staff Development,

there should be a formal development program to encourage

and help faculty members keep up with new knowledge and

techniques in their field, improve their teaching skills

and course materials, and continue their professional

growth.

An accounting teacher’s professionalism was determined

based on academic degree, the number of years of teaching

experience, and the extent of trainings, seminar-workshops

and the like assimilated. These have possible effect and

relation on the students learning.

 4

On the current status of Accountancy program in Father

Saturnino Urios University, all of the accounting teachers

have their license as Certified Public Accountant (CPA).

However, only few of them attained a master’s degree. Most

of the faculty members are fresh graduates with less than

one year of teaching experience and more than five years

for non-fresh graduates. They have already participated to

some activities like trainings, seminar-workshop, and

conventions and also have their professional organization

for the development of their profession as facilitators of

learning.

Thus, this quantitative study aims to determine the

relationship between the professionalism of the accounting

teachers in Father Saturnino Urios University and

accountancy students’ cognitive learning.

Review of Related Literature

This section presents the literature and relevant

writings that shows important relation on this study.

Teacher Professionalism

Teacher professionalism is a broad concept comprising

several dimensions (Becker, 1962; Hall, 1967; Pavalko,

1971; Cullen, 1978; Territo, 1988; Miros, 1990). However,

 5

despite variations in the dimensions used to define teacher

professionalism from one researcher to another, there are

fundamental similarities by which teacher professionalism

can be operationalised. Based on these fundamental

similarities, Miros (1990) assembled a 13-item Likert-type

questionnaire to measure teacher professionalism. His

Teacher Professionalism Questionnaire had 13 statements on:

independent practice, code of ethics, licensing, single

major professional association exclusive practice rights,

body of specialised knowledge, application of knowledge in

professional practice, collaboration among members,

candidate selection, rigorous and protracted study/training

period, high status, high compensation and life-long

commitment.

Lam (1983) identifies teaching experience, academic

and professional qualifications, and professional

development activities as determinants of teacher

professionalism.

Yani, Rianita, and Utami (2015) states the six aspects

that have a positive contribution to the acquisition of

teachers’ professionalism. These are general knowledge

ability, focused-training, teaching experience, knowledge

of subject matter, certification, and academic degree.

 6

These was supported from a number of sources (Whitehurst,

2002; Alatis, 2007; Bransford, 2005; Sweed, 2008; Kealing,

2008).

General Knowledge Ability

One of the aspects that influences the success of

teaching is believed to be the teachers’ general knowledge

ability (Whitehurst, 2002). This is one of the reasons why

a teacher candidate is required to hold a specific degree

or qualification. According to Whitehurst, general

knowledge ability is the cognitive ability to acquire

knowledge. It is a mental action or process of acquiring

knowledge through thought, experience, and the senses. This

general cognitive ability takes an important role in

forming teachers’ professionalism (Whitehurst, 2002;

Greenwald, Hedges, & Laine, 1996). A teacher with high

cognitive ability is able to design learning activities

that inspire learners’ interest in order to strengthen

learners’ motivation (Cochran-Smith, 2003).

Focused -Training

Teacher professional development has an important role

on teachers’ professionalism (Smith, 2005; El-Okda, 2005;

 7

Henze, Driel & Verloop, 2009; Levin, Hammer, & Coffey,

2009; Cohen and Hill, in Whitehurst, 2002). Smith (2005)

argues that professional development involves learning to

improve existing conditions. Similar argument is proposed

by El-Okda (2005). According to El-Okda, professional

development is part of teacher learning process and it must

be conducted continuously a long with teacher life-services

(El-Okda, 2005). El-Okda also adds that inexperienced

teachers must get more training, as there is distinct

expertise between experienced and inexperienced teachers.

Teacher training is essential for inexperienced and novice

teachers because they are often unable to attend students’

thinking until they are able to identify classroom routines

(Henze, Driel & Verloop, 2009). They add that teacher

training is also believed to have an important impact on

teacher competence (Henze, Driel & Verloop, 2009).

According to Levin, Hammer, & Coffey (2009) teacher

training must include many aspects of teaching that

comprise curriculum, materials development, teaching

techniques, and teaching evaluation. A study by Cohen and

Hill (Cited in Whitehurst, 2002) on the role of

professional development training suggests that training

has a significant contribution on teacher professional

 8

development. Whitehurst suggests that training should be

focused on subject matters, academic content, and

curriculum.

Teaching Experience

Teaching experience is also believed to be one of

important aspects that make up teachers’ qualities

(Johnston et al., 2005; Yeh, 2005). The role of teachers’

experience on the acquisition of professional qualities has

been studied by Johnston et al., (2005). Their study

revealed that teachers’ experience takes a crucial role on

the development of teachers’ professionalism acquisition.

Alatis (2007) also argues that experience contributes to

teachers’ theory building. Alatis mentions several aspects

that make up teachers’ theory building. These are teachers’

experience as a language learner and as a teacher,

professional development (training), classroom practices,

and teaching reflection. These all become teachers’

collection of cognitive information. The collection of

cognitive information then shapes the teachers’

characteristics and their characteristics are represented

in their daily teaching activities along with their

teaching career development. As has been mentioned,

 9

teachers’ experience is part of aspects that form teachers’

characteristics and this in turn affects teachers’ personal

theory building that affects teachers’ classroom teaching

practices (Levin & He, 2008). It is a common practice that

teachers learn from their daily activities to improve their

teaching performances. Teachers’ experience can be derived

from two periods which include the period of before

teaching services and the period of while teaching services

(Alatis, 2007; Woods, 1996). According to Woods, experience

during services enriches teachers’ theory building along

their career. Thus, there is a cyclical process involving

teachers’ experience and their theory building.

Knowledge of Subject Matter

A teacher’s knowledge of subject matters is the

essence that directly affects students’ achievement

(Whitehurst, 2002; Grossman et al, 2005). As Grossman et

al. argue, this comprises two major aspects (the knowledge

of subject being taught and the knowledge of how to teach

the subject). A teacher’s knowledge of subject matters is

gained from many different sources such as from academic

institution, training, and self-development.

 10

Certification

It is a common sense that good teachers are the ones

who are talented in teaching and educating learners and

good teachers might not be made through certification.

Thus, good teachers are communities certified teachers.

However, from the authority point of view, certification

program can be seen as one of government policies aiming at

improving teacher quality (Tamir & Wilson, 2005). Teacher

certification has long been at issue in education (Darling-

Hammond, Wise, and Klein, 1999; Whitehurst, 2002). In

Indonesia, teacher certification has been an important

issue. It has been part of professional development policy

of the Ministry of National Education which has gained

support from the Indonesian law makers (Law No. 14/2005).

Academic Degree

Academic qualification is one of triggers of teachers’

professionalism acquisition. The contribution of a

teacher’s academic degree is in most part resulted from the

conceptions of professional teaching standards set up by

the academic institution a teacher candidate spent his/her

study. The conceptions of professional teaching standards

have been designed by policy makers, educators, and teacher

 11

educators. The process setting professional teaching

standards involves academia from various universities and

government agencies.

Teacher professionalism is conceptualized as a

composite of three domains and one of these domains is a

knowledge base which includes necessary knowledge for

teaching including pre-service and in-service training

(Supporting Teacher Professionalism Insights from Talis

2013, 2016).

According to Prof. John Hattie of the University of

Melbourne, based on the Meta analysis of over 50,000

studies, teachers provide 30% of the variance in the

students’ achievement. School, home, and peer effects

provide only 5-10% of the variance. The educational system

is still very dependent on the teacher figure in the

classroom, with their technical and instructional learning

resources (Silva, 2006).

According to the Wing Institute’s Effective

Instruction, there currently is an abundant knowledge-base

to inform us that in school’s teachers play the critical

role in student learning and achievement. Research reveals

that how teachers instruct and these interactions with

 12

students are the cornerstone around which to build

effective schools.

As Organization on Economic cooperation and

Development’s (OECD) comparative review on teachers noted

(OECD, 2005), effective professional development is on-

going, includes training, practice and feedback, and

provides adequate time and follow-up support. Successful

programs involve teachers in learning activities that are

similar to ones they will use with their students and

encourage the development of teachers’ learning

communities. There is growing interest in developing

schools as learning organizations, and in ways for teachers

to share their expertise and experience more

systematically. The development of teachers beyond their

initial training can serve a number of objectives (OECD,

1998), including; [1]to update individuals’ knowledge of a

subject in light of recent advances in the area; and [2]to

update individuals’ skills, attitudes and approaches in

light of the development of new teaching techniques and

objectives, new circumstances and new educational research.

 13

Accounting, as an applied social science, is affected

by changes in the environment, being known as the language

of business, and its teaching should be focused on the

mutable aspect that science entails (Vasconcelos, 2009).

The Commission on Higher Education (CHED) is a

governing body for tertiary and graduate education which

catalyzes a Philippine higher education system that is

locally responsive and globally competitive and serves as a

force for lifelong learning, innovation, and social and

cultural transformation, (CHED, 2018).

CHED Memorandum Order No. 27 series of 2017, article

VI section 15 mandates that the faculty members should

possess the educational qualifications, professional

experience, classroom teaching ability, computer literacy,

scholarly research productivity, and other attributes

essential for the successful conduct of the undergraduate

accounting program. a. All faculty teaching accounting

courses should possess the following qualifications; [1]

Registered Professional Accountants in the Philippines with

current PRC Identification Cards; [2] Holder of a valid

certificate of Accreditation as Accounting Teacher from the

 14

BOA/PRC; [3] Holder of at least a master’s degree in

accountancy, or other relates of studies;[4] Must have

earned twelve (!2) units of professional education subjects

or equivalent program (eg. Teaching and learning

philosophies, test and measurements); [5] Three years of

relevant practical experience (in the fields of public

practice, commerce and industry, or government); [6] Member

in good standing of the accredited professional

organization for Certified Public Accountants; and [7] Must

be of good moral character. b. Any tenured/full time/ full

load faculty who does not meet the qualifications 3 and 4

above shall be required to comply with the same within a

period not exceeding three (3) years from the date of

issuance of this CMO. c. Qualifications 2 and 3 above do

not apply to special lecturers or adjunct faculty.

Under the Section 15.4 Faculty / Staff Development,

there should be a formal development program to encourage

and help faculty members keep up with new knowledge and

techniques in their field, improve their teaching skills

and course materials, and continue their professional

growth.
 15

Learning

Three domains of learning or educational activities

was identified (Bloom, et al. 1956), namely, Cognitive:

mental skills (knowledge), Affective: growth in feelings or

emotional areas (attitude or self), and Psychomotor: manual

or physical skills (skills). The cognitive domain involves

knowledge and the development of intellectual skills

(Bloom, 1956). This includes the recall or recognition of

specific facts, procedural patterns, and concepts that

serve in the development of intellectual abilities and

skills. There are six major categories of cognitive domain,

these are knowledge, comprehension, application, analysis,

synthesis, and evaluation.

Bloom’s Taxonomy (1956), Knowledge: Remembering or

retrieving previously learned material. Comprehension: The

ability to grasp or construct meaning from material.

Application: The ability to use learned material, or to

implement material in new and concrete situations Analysis:

The ability to break down or distinguish the parts of

material into its components so that its organizational

structure may be better understood. Synthesis: The ability

to put parts together to form a coherent or unique new

 16

whole. Evaluation: The ability to judge, check, and even

critique the value of material for a given purpose.

Borich, G.D. (1996) defined the six major categories.

Evaluation Description: Requires the formation of judgments

and decisions about the value of methods, ideas, people,

products. Must be able to state the bases for judgments

(e.g., external criteria or principles used to reach

conclusions.) Sample question: Evaluate the quality or

worth of a value as applied to pharmacy.

Synthesis Description: Requires production of

something unique or original. At this level, one is

expected to solve unfamiliar problems in unique way, or

combine parts to form a unique or novel solution. Sample

question: Integrate data from several sources (e.g.,

various readings and observations at the service site).

Analysis Description: Identification of logical errors

(e.g., point out contradictions, erroneous inference) or

differentiate among facts, opinions, assumptions,

hypotheses, conclusions. One is expected to draw relations

among ideas and to compare and contrast. Sample question:

Deduce a client’s beliefs regarding preventive health

actions.
 17

Application Description: Use previously acquired

information in a setting other than the one in which it was

learned. Because problems at this level are presented in a

different and applied way, one cannot rely on content or

context to solve the problem. Sample question: Organize

your observations at a site to demonstrate a particular

value.

Comprehension Description: Some degree of

understanding is required in order to change the form of

communication, translate, restate what has been read or

heard, see connections or relationships among parts of a

communication (interpretation), draw conclusions, see

consequences from information (inference). Sample Question:

Explain pharmaceutical care.

Knowledge Description: Remember or recall information

such as facts, terminology, problem-solving strategies,

rules Sample question: Define pharmaceutical care (Borich,

G.D., 1996).

Knowledge is the foundational cognitive skill and

refers to the retention of specific, discrete pieces of

information like facts and definitions or methodology, such

as the sequence of events in a step-by-step process.

Knowledge can be assessed by straightforward means, for

 18

example, multiple choice or short-answer questions that

require the retrieval or recognition of information, for

example, “Name five sources of drug information.” Health

professionals must have command of vast amounts of

knowledge such as protocols, interactions, and medical

terminology that are committed to memory, but simple recall

of facts does not provide evidence of comprehension, which

is the next higher level in Bloom’s taxonomy. Learners show

comprehension of the meaning of the information that they

encounter by paraphrasing it in their own words,

classifying items in groups, comparing and contrasting

items with other similar entities, or explaining a

principle to others. For example, librarians might probe a

learner’s understanding of information sources by asking

the learner to compare and contrast the information found

in those sources. Comprehension requires more cognitive

processing than simply remembering information, and

learning objectives that address comprehension will help

learners begin to incorporate knowledge into their existing

cognitive schemas by which they understand the world [2].

This allows learners to use knowledge, skills, or

techniques in new situations through application, the third

level of Bloom’s taxonomy. An example of application

 19

familiar to medical librarians is the ability to use best

practices in the literature searching process, such as

using Medical Subject Headings (MeSH) terms for key

concepts in a search. Moving to higher levels of the

taxonomy, we next see learning objectives relating to

analysis. Here is where the skills that we commonly think

of as critical thinking enter. Distinguishing between fact

and opinion and identifying the claims upon which an

argument is built require analysis, as does breaking down

an information need into its component parts in order to

identify the most appropriate search terms. Following

analysis is the level of synthesis, which entails creating

a novel product in a specific situation. An example of an

evidence-based medicine–related task requiring synthesis is

formulating a well-built clinical question after analyzing

a clinician’s information gaps [3]. The formulation of a

management plan for a specific patient is another clinical

task involving synthesis. Finally, the pinnacle of Bloom’s

taxonomy is evaluation, which is also important to critical

thinking. When instructors reflect on a teaching session

and use learner feedback and assessment results to judge

the value of the session, they engage in evaluation.

Critically appraising the validity of a clinical study and

 20

judging the relevance of its results for application to a

specific patient also require evaluative skills. It is

important to recognize that higher-level skills in the

taxonomy incorporate many lower-level skills as well: to

critically appraise the medical literature (evaluation),

one must have knowledge and comprehension of various study

designs, apply that knowledge to a specific published study

to recognize the study design that has been used, and then

analyze it to isolate the various components of internal

validity such as blinding and randomization. For an

illustrative list of learning objectives from evidence-

based medicine curricula at US and Canadian medical schools

categorized according to Bloom’s taxonomy, refer to the

2014 Journal of the Medical Library Association article by

Blanco et al. [3].

According to Detlef Prozesky, Professor, Community

based Education, faculty of University of Pretoria, South

Africa, on his article about the “Assessment of learning”,

“assessment drives learning. “Why do we assess students?

The main reason is obvious: we want to see if they have

learnt what we have taught them.” Good assessment

is reliable. This means that if they repeat the assessment

on the same student at another time, or use another

 21

examiner, the mark will be the same. Some forms of

assessment are more reliable than others. An OSPE (Objective

Structured Practical Examination) is more valid than old-

fashioned practicals which use different patients for

different students. A written exam (where everyone gets the

same questions) is generally more reliable than an oral one

(where different candidates get asked different questions

by different examiners), (Prozesky, 2001).

In many countries teacher qualifications that are

considered to be related to student learning have become

desirable targets of teacher education reform. Some of

these reforms call for the professionalization of teacher

education by making it longer, upgrading it to graduate

programs, and regulating it through mechanisms of

licensure, certification, and promotion aligned with

standards (Darling-Hammond, 1998, 1999; Darling-Hammond,

Berry & Thorenson, 2001; Darling-Hammond, Chung, & Frelow,

2002). Results of these very thorough analyses are

disappointing. Many of those teacher variables regarded as

qualifications or as indicators of quality, such as

advanced academic degrees, majoring in the field of

teaching and years of experience, which were adopted as

 22

reform targets in teacher education programs and as

criteria for remuneration, have only marginal and

statistically non-significant positive effects on student

achievement.

Teacher professionalism affects the role of the

teacher and his or her pedagogy, which in turn affects the

student’s ability to learn effectively. Teacher training

emphasizes both academic and professional obligations

whereby the professional obligations imply teacher’s

professionalism (Ssekamwa, 1997).

Research ANd Development (RAND) researchers have not

identified any direct links between student achievement

scores and specific teacher characteristics, such as

experience, level of professional development, and higher-

level educational degrees. On the analysis of student

achievement data along with teacher qualifications, they

found that a five-year increase in teaching experience

affected student achievement very little — less than 1

percentage point. Similarly, the level of education held by

a teacher proved to have no effect on student achievement

in the classroom (Buddin & Zamarro,2010).

 23

On a dissertation proposal of Adam Bayer (2013),The

exact impact of teacher quality on student learning and

achievement has been debated over the past several decades

by many educators, researchers, policy makers, and teacher

unions. In response to this ongoing discussion, a variety

of studies have shown there to be a positive relationship

between the quality of the teacher and the achievement of

students (Abbate-Vaughn & Paugh, 2009; Ascher & Fruchter,

2001; Borman & Kimball, 2005; Boyle, While, & Boyle, 2004;

Demirtas, 2010; Hodge & Krumm, 2009; Guskey, 2002; Kanli &

Yagbasan, 2002; Mahon, 2003; Okoye, Momoh, Aigbomian, &

Okecha, 2008; Orhan & Akkoyonlu, 1999; Palardy & Rumberger,

2008; Pedder, James, & MacBeath, 2005; Peske & Haycock,

2006; Rockoff, 2004; Seferoglu, 2001; Ucar & Ipek, 2006;

Vogt & Rogalla, 2009).

Student learning and achievement increase when

educators engage in effective professional development

focused on the skills educators need in order to address

students’ major learning challenges (Mizell, 2010).

On an article of Queens University of Charlotte

entitled “The Importance of Professional Development for

Educators”, it was cited that it is particularly important

for school administrators to encourage teachers to pursue

 24

professional development, not only to ensure the best

learning outcomes for their students but also to be more

effective and satisfied in various other aspects of their

work.

Thomas Guskey (Winter 2005) has had considerable

experience in examining the effect of professional

development on student learning. He has found that powerful

professional development will help the educator acquire the

instructional procedures and scientifically researched-

based strategies they need to help all students reach the

articulated learning goals. “It is important to focus on

improving the teacher.”

Susan Murphy (Spring 2005), like Guskey, has

discovered the importance of professional development that

is focused squarely on increasing teachers’ content and

pedagogical content knowledge and teaching skills. She has

also observed a shift by decision makers to seeing and

believing that the purpose of professional development is

to enhance learning of challenging content for all

students. Murphy feels that this shift has led to increased

accountability and responsibility of professional

development programs to better equip teachers to teach a

rigorous curriculum to all students and to ensure that

 25

students have every opportunity to meet the highest

standards. So, her work clearly establishes professional

development as a tool to focus on building the knowledge

and skills of teachers which becomes a link to enhanced

student outcomes.

Teacher education levels (i.e., bachelor’s degree,

master’s degree, above master’s degree) have also been

found to have an effect on student achievement (Cakır &

Bichelmeyer, 2016). However, Meroni, Vear-Toscano, and

Costa (2015) study concluded that teacher qualifications,

pedagogical skills, and experience are important to student

achievement; however, no significant relationship exists

between teacher quality and student achievement (Bonney et

al., 2015).

Additionally, on the study of Yvonne Magsayo

determines the influence of teacher quality on students’

performance of the public secondary schools in the Division

of Panabo City, Philippines, where the level of academic

performance of second year high school students in the

Division of Panabo City in terms of teachers’ (a)

performance evaluation, (b) content knowledge, (c) the kind

of institution where they came from, (d) length of service,

and (e) highest educational attainment was determined in

 26

addition. Results showed there is a significant

relationship between students’ achievement test scores and

teachers’ highest educational attainment. It implies that

teachers with Bachelor’s degree only tend to have better

performing students in the National Achievement Test.

Theoretical Framework

This study is anchored on the Yani, Rianita and

Utami’s (2015) concept that there are six aspects that have

a positive contribution to the acquisition of teachers’

professionalism. These are general knowledge ability,

focused-training, teaching experience, knowledge of subject

matter, certification, and academic degree. These was

supported from a number of sources (Whitehurst, 2002;

Alatis, 2007; Bransford, 2005; Sweed, 2008; Kealing, 2008).

Bloom’s taxonomy on the students learning was used in

this study as well. Accordingly, there are three domains of

learning or educational activities that was identified

namely, Cognitive: mental skills (knowledge), Affective:

growth in feelings or emotional areas (attitude or self),

and Psychomotor: manual or physical skills (skills).

Furthermore, there are six major categories of cognitive

 27

domain, these are knowledge, comprehension, application,

analysis, synthesis, and evaluation.

In addition, Detlef Prozesky, Professor, Community

based Education, faculty of University of Pretoria, South

Africa, on his article about the “Assessment of learning”

was used as basis for this study. Good assessment

is reliable. This means that if they repeat the assessment

on the same student at another time, or use another

examiner, the mark will be the same. A written exam (where

everyone gets the same questions) is generally more

reliable than an oral one (where different candidates get

asked different questions by different examiners),

(Prozesky, 2001).

Conceptual Framework

This study focused on the teachers’ professionalism of

the Accountancy Program. Under the first dimension of this

study which is the teachers’ professionalism in terms of

Academic Degree, Teaching Experience in the accounting

subject and Professional Development were used as

indicators. These were determined to have a positive

contribution to the acquisition of teachers’

professionalism as defined in the theoretical framework.

 28

The second dimension of the study is the

identification of the accountancy students’ cognitive

learning in terms of knowledge and application of Acctg

409B (Advanced Financial Accounting and Reporting 1). In

addition, the study also identifies whether there is a

significant relationship between the three determinants of

teachers’ professionalism (Academic Degree, Teaching

Experience in the Accounting subject, and Professional

Development) and the said students’ cognitive learning.

 29

ACCTG 409B TEACHERS’

ACCOUNTANCY
PROFESSIONALISM STUDENTS’COGNITIVE
LEARNING
 Academic Degree
 Teaching  Knowledge
Experience in the
 Application
accounting subject
 Professional
Development

Figure 1

Research Paradigm
 30

Statement of the Problem

This study aims to know the relationship between

Teachers’ Professionalism and Students’ Cognitive Learning

in the Accountancy Program. It sought to answer the

following specific questions:

1. What is the teachers’ professionalism in terms of:

1.1 Academic Degree

1.2 Teaching Experience in the Accounting subject

1.3 Professional Development

2. What is the students’ cognitive learning with regards to

the results of the test questionnaire scores?

2.1 Knowledge

2.2 Application

3. Is there a significant relationship between students’

cognitive learning and teachers’ professionalism in terms

of:

3.1 Academic Degree

3.2 Teaching Experience in the Accounting subject

3.3 Professional Development

 31

Hypothesis

Problems 1 and 2 are hypotheses free. Problem 3 is

hypothesized, thus:

Ho1: There is no significant relationship between the

teachers’ professionalism in terms of Academic Degree and

students’ learning.

Ho2: There is no significant relationship between

teachers’ professionalism in terms of teaching experience

in the accounting subject and students’ cognitive learning.

Ho3: There is no significant relationship between

teachers’ professionalism in terms of professional

development and students’ cognitive learning

Significance of the Study

The findings of this study could serve as baseline

information for decisions pertaining to education. The

study will also be beneficial to the following:

FSUU Students. This study will be benefited to the

students of the institution for they are the active

participants of learning. This will inform the students the

relevance of teachers’ professionalism in their future

practice profession.
 32

FSUU Accountancy Program Faculty. This study seeks to

encourage the faculty in improving their professionalism in

terms of academic degree, teaching experience in the

accounting subject, and professional development in order

to achieve the course outcomes and produce highly skilled

and competent students.

FSUU Accountancy Program. This study will help as a

reference to improve the teachers’ professionalism through

providing them adequate teaching materials and sending them

to various seminar-workshops, training and the like to

improve their teaching skills.

FSUU Human Resource Management and Development. This

study will help as a reference to update the qualifications

of hiring accounting teachers and for the development of

the university programs for the teachers.

FSUU Vice President for Academic Affairs and Reasearch

(VPAAR). This study aims to assist the FSUU Accountancy

Program in identifying the areas the teacher needs to be

enhanced to have highly effective teachers capable of

making a positive contribution to the profession and the

society.
 33

Future Researchers. The outcome of this study will be

used by students as their future reference for the

development of their studies related to the topic of this

research.

Scope and Limitation of the Study

The study covers only the three among the six

determinants of teacher professionalism namely, academic

degree, teaching experience, and professional development.

In addition, students’ cognitive learning was assessed only

in terms of knowledge and application. The other

determinants of teachers’ professionalism and students’

cognitive learning were excluded in the study due to time

constraints. Moreover, this covers if the three

determinants of teachers’ professionalism have significant

relationship on the students’ cognitive learning.

This study delimited on the teachers teaching Acctg

409B (Advanced Financial Accounting and Reporting 1) who

had completed the academic year 2017-2018. For the student-

respondents, only the third-year level Bachelor of Science

in Accountancy and Bachelor of Science in Accounting

Technology, of the academic year 2017-2018 last semester

 34

(2nd) in Acctg 409B of FSUU Accountancy Program who took

this year’s summer class in Acctg 414B (Internship or

Thesis Writing). The researcher only based their study on

one (1) accounting subject of the said semester namely

Acctg 409B (Advanced Financial Accounting and Reporting 1).

Definition of Terms

The following terms are defined operationally to

facilitate better understanding of the study:

Academic Degree. Defined as academic qualification.

Professional teaching standards set up by the academic

institution a teacher candidate spent on his/her study.

Accounting Subjects. The subjects related and needed

to complete the accounting course.

Application. Ability to use learned material, or to

implement material in new and concrete situations including

problems.

Cognitive Learning. One of the domain of learning

which involves knowledge and application.

Knowledge. One of the six major categories of

cognitive learning. To remember, recall or retention of

information such as facts, terminology, and rules.

 35

Professional Development. Includes training, practice

and feedback, and provides adequate time and follow-up

support. Successful programs that involve teachers in

learning activities that are similar to ones they will use

with their students and encourage the development of

teachers’ learning communities.

Teachers Professionalism. It is a broad concept

comprising several dimensions such as general knowledge

ability, focused-training, teaching experience, knowledge

of subject matter, certification, and academic degree.

Teaching Experience. Derived from two periods which

include the period of before teaching services and the

period of while teaching services.

 Chapter 2

METHODOLOGY

This chapter presents and describes how the study is

conducted. It includes the research design, research

environment, population and sample, sampling technique,

ethical consideration, research instrument, data gathering

procedure, statistical treatment and data analysis.

Research Design

This study have used the combined descriptive and

correlation method of research using test questionnaires

for the students-respondents that the researchers made

themselves based on the common used book of the subject

(Acctg 409B), as well as checklist for the selected

teachers, for the data gathering on teachers’

professionalism, that was based on journals, readings,

related literature and studies.

This research made used of descriptive method because

this study describes the Teachers’ Professionalism in terms

of Academic Degree, Teaching Experience in the Accounting

Subject, and Professional Development. Aside from that,

 37

correlation method was also used to determine the

relationships between the three determinants of teachers’

professionalism ((Academic Degree, Teaching Experience in

the Accounting subject, and Professional Development) and

students’ cognitive learning.

Research Environment, Population and Sample

The research was conducted in the Accountancy Program

of Father Saturnino Urios University (FSUU), Butuan City.

The Accountancy program was composed of a faculty of all

CPAs with a few of them attained a master’s degree and one

with a doctorate degree. The program faculty has less than

1 year of teaching experience and more than five years,

which had already participated also in seminars and

workshops. Students of the said Program composed of

Bachelor of Science in Accountancy (BSA) and Bachelor of

Science in Accounting Technology (BSAT). Based on the

retention policy of the program, the students are required

to have a grade of 2.3 or 82%. They are tested every year

starting on third year through a qualifying exam composing

all the major subjects from Accounting 1 up to the recent

one. Before the students get to proceed in this institution

 38

they will all graduate as Bachelor of Science in Accounting

Technology.

The respondents of this study were the third-year

level, Bachelor of Science in Accountancy and Bachelor of

Science in Accounting Technology of the academic year 2017-

2018 last semester(2nd) in Acctg 409B (Advanced Financial

Accounting and Reporting 1) of FSUU Accountancy Program who

took this year’s summer class in Acctg 414B (Internship or

Thesis Writing). The 40 student-respondents were

conveniently selected out of 259 third year students

population within the university building and a test has

been conducted. Furthermore, the four teachers of the said

subject were asked through a checklist on their

professionalism in terms of academic degree, teaching

experience on the subject (Acctg 409B), and professional

development. The following tables show the population and

sample size of the respondents.

 39

Table 1

Population and Sample Size of the Instructors

INSTRUCTORS

POPULATION SAMPLE SIZE

COURSE NUMBER PERCENTAGE NUMBER PERCENTAGE

AFAR 1 4 100% 4 100%

Legend:
AFAR 1 Advance Financial Accounting and Reporting I

Table 2

Population and Sample Size of the Students

POPULATION – ACCTG 414B:

SUMMER CLASS SAMPLE SIZE PERCENTAGE

A.Y. 2017-2018

259 40 15.44%
 40

The students who were enrolled in the course Acctg

414B (Internship or Thesis Writing) were concluded to have

taken the course Acctg 409B (Advanced Financial Accounting

and Reporting 1) during their second semester.

 41

Figure 2

Map of the Research Environment

 42

Sampling Technique

Complete enumerative sampling was used as a sampling

technique for the study since all the teachers of Acctg

409B who had completed the whole 2nd semester (S.Y. 2017-

2018) were ones being identified for the teachers’

professionalism. Another type is purposive sampling which

was used in the study since only the third-year level

students were the respondents. And also, convenience

sampling was used wherein the test questionnaires were

given to 40 available third-year Bachelor of Science in

Accountancy (BSA) and Bachelor of Science in Accounting

Technology (BSAT) students at Father Saturnino Urios

University (FSUU) of the teachers handling the Acctg 409B

(Advanced Financial Accounting and Reporting 1) in the

second semester of the academic year 2017-2018 and that has

been currently enrolled in this year's summer class in

Acctg 414B (Internship or Thesis Writing).

Ethical Consideration

The study observed ethical standards all throughout

the research. The researchers considered the right of the

authors and properly give credits through citations. Also,

 43

researchers sought approval of the Program Dean to conduct

a survey and the verbal approval of the student respondents

to answer the test questionnaire given. Additionally, the

said respondents were given full disclosure of the nature

of the study.

Furthermore, this research produced adequate results

from the gathered data through the said survey and

calculated appropriately with care. The researchers provide

assurance that the data gathered will be kept with full

confidentiality.

Research Instrument

The researchers gathered data through surveys and made

inquiry using a checklist. The test questionnaire was

divided into two categories namely, the knowledge and

application questions for the students-respondents that the

researchers made themselves based on the common used book

of the subject (Acctg 409B) which includes questions on the

topics in the book that is indicated in the subject

syllabus for the whole semester, in order to assess the

students’ cognitive learning. Also, a checklist has been

made, and was used for the selected teachers based on

 44

journals, readings, related literature and studies, to know

the teachers’ professionalism in terms of their academic

degree, teaching experience in the accounting subject, and

professional development.

The survey test questionnaire was first checked by a

professional for the level of difficulty. Then, it

underwent a preliminary test as a validity test where one

respondent per teacher were asked to answer. Afterwards,

the test questionnaire with the collected data was examined

by a statistician using statistical software and his own

expertise if it is already an accurate and reliable data

gathering tool for the respondents without any bias. The

results of the reliability test of the questionnaire is

79.2% which signifies that it is acceptable and reliable,

from the standard requirement, for research.

Data Gathering Procedure

The researchers, with the permission from the Dean of

Accountancy Program (AP) through a formal letter, requested

from their good office the master list of Acctg 409B

(Advanced Financial Accounting and Reporting 1) teachers

 45

and the students who had taken the said course. Also, the

researchers, requested for the master list of third-year

students who are currently taking the course Acctg 414B

(Internship or Thesis Writing) in order to know the total

number of population to be sampled as respondents.

With the statistician’s approval after the preliminary

test to the four (4) respondents representing the four (4)

teachers of the subject, and with the respondents’

approval, through convenience sampling, the researchers

managed to test 40 student-respondents who were available

during this year’s summer class which were in the master

list obtained from the accountancy program, provided as

well that they were all students from Father Saturnino

Urios University who had taken the course Acctg 409B last

semester (2nd).

With the teachers’ verbal approval, the researchers

themselves personally administered the inquiry through the

checklist, on teachers’ professionalism, and retrieved it

afterwards. However, for certain constraint where the

inquiry to the teacher cannot be conducted in person,

 46

social networking site, particularly Facebook Messenger,

was utilized as a means to carry on the said inquiry.

All the data obtained from the respondents and the

teachers, were then tabulated by the researchers.

Thereafter, it was forwarded to the statistician for the

interpretation of the statistical data collected.

Lastly, the results of the interpreted data were used

for the analysis to determine the relationship between the

teachers’ professionalism in terms of academic degree,

teaching experience in the accounting subject, and

professional development in Father Saturnino Urios

University and the accountancy students’ cognitive

learning. Supported, with all the information and data that

provide essential part of this study were gathered through

the use of the internet.

Statistical Treatment

The data collected in this study were organized and

classified based on the research design and the problems

formulated. The data were coded, tallied, and tabulated to

 47

facilitate the presentation and interpretation of the

results. Statistical techniques helped the researchers in

determining the validity and reliability of their research

instrument. The researchers used the following formula in

this study:

1. Weighted Mean

This will be used to determine the average

percentage scores of the different students under the

four (4) instructors in Acctg 409B in the test-survey

questionnaire. It is defined by the formula:

= weighted mean

= the sum of all the products of f and x, f

being the frequency of each weight of each

operation.

= total number of respondents

 48

2. Standard Deviation

The standard deviation will be used to check the

behavior of the data if it is relevant, from the

result of the test questionnaire.

= number of data points

= mean of the

= each values of the data

3. Standard Error Mean

This will be used to determine the mean average error

from the test questionnaire. The formula for the standard

error of the mean is:

 49

σM = standard error of the mean

σ = the standard deviation of the original distribution

N = the sample size

√N = root of the sample size

4. Pearson r

This will be used to prove the null hypothesis. It is

defined by the formula.

Ho1 = There is no significant relationship between

teachers' professionalism in terms of academic degree and

students' cognitive learning.

Ha1 = There is a significant relationship between teachers'

professionalism in terms of academic degree and students'

cognitive learning.
 50

Ho2 = There is no significant relationship between

teachers’ professionalism in terms of teaching experience

in the accounting subject and students’ cognitive learning.

Ha2 = There is a significant relationship between teachers’

professionalism in terms of teaching experience in the

accounting subject and students’ cognitive learning.

Ho3 = There is no significant relationship between

teachers’ professionalism in terms of professional

development and students’ cognitive learning.

Ha3 = There is a significant relationship between teachers’

professionalism in terms of professional development and

students’ cognitive learning

5. One-way ANOVA

This will be used to determine the relationship

between the teachers’ professionalism in terms of academic

degree, teaching experience in the accounting subject, and

professional development and the students’ cognitive

learning. It is defined by the formula:

 51

ANOVA Table

Data Analysis

The data gathered from the survey test questionnaire

and the checklist were interpreted based on the scores and

the scale, respectively.

The checklist was divided into three (3) categories

namely, Academic Degree, Teaching Experience in the

Accounting Subject (Acctg 409B), and Professional

Development. Each category was judged accordingly as

indicated below:
 52

Table 3

Likert Scale on Academic Degree

Scale Description

1 BS in Accountancy

2 BS in Accountancy and Masters

3 BS in Accountancy, Masters, and

Doctorate
4 BS in Accountancy, Masters,
Doctorate, and Others (Experience
in Industry etc.)

Table 4

Likert Scale on Teaching Experience in the Accounting

Subject (Acctg 409B)

Scale Interpretation

1 1 year or less
2 2-3 years
3 4-5 years
4 6-7 years

5 8-9 years

6 10 or more years
 53

Table 5

Likert Scale on Professional Development

Professional Development Scale Verbal

(PD) Description

pursuing Graduate studies 1 1 PD only

with area of specialization
other than Accounting

doing professional research 2 2 PD

which has bearing on the
subject taught
3 3 PD
attending workshops,
conferences, in-house
seminars, camps and other 4 4 PD
academic training
participating actively in
professional organization 5 5 PD

Undergoing special
scholarship training 6 6 or more PD

membership in academic
organizations
 54

Table 6

Range of Test Questionnaire Scores and Its Verbal

Description

Range Verbal Description

60% and Above PASS

60% Below FAIL

For the survey test questionnaire, it consists of 30

questions, 20 items for the knowledge category, ten (10)

items for the application. Each item has four (4) choices

where only one (1) is the correct answer. In determining

the passing score, 60% of the total items was used as the

baseline since it was the university’s standard requirement

for quizzes and exams.

 Chapter 3

RESULTS AND ANALYSES

This chapter presents, analyzes and interprets the

data gathered from the respondents of the study.

Problem 1. What is the teachers’ professionalism in terms

of:

1.1 Academic Degree

Table 7

Scale on Teachers’ Professionalism in Terms of

Academic Degree

Scale Academic Degree Number of

Teachers

1 BS in Accountancy 2

2 BS in Accountancy and Masters 2

Table seven (7) presents the level of teachers’

professionalism of Acctg 309B teachers in terms of academic

degree using the scale that the researchers made. In scale

one (1), two (2) teachers had an academic degree of BS in

Accountancy and in scale two (2), two teachers had BS in

 56

Accountancy and Master’s degree. The results reveal that

all four teachers have complied with the CHED Memorandum

Order #27 series of 2017 that they must be a member in good

standing of the accredited professional organization for

Certified Public Accountants. However, out of the four (4)

teachers of Acctg 409B, only two (2) or 50% of the teachers

complied with the faculty qualification of the said CHED

Memorandum Order that, a faculty is a “holder of at least a

master’s degree in accountancy, or other related area of

studies.

1.2 Years of Experience in teaching Acctg 409B

Table 8

Scale on Teachers’ Professionalism in Terms of

Years of Experience in Teaching Acctg 409B

Scale Years of Experience Number of Teachers

1 1 year or less 2

2 2-3 years 0

3 4-5 years 2
 57

The table above presents the teachers’ professionalism

of Acctg 309B teachers in terms teaching experience on the

said subject. The results reveal that two (2) out of four

(4) teachers or 50% of them taught Acctg 409B for one (1)

year or less which means that they are still new handling

the said subject. While the other two or 50% of the

teachers having four (4) to five (5) years of teaching

experience indicates that they have been long enough

handling it. However, there is no mandate on the CHED

Memorandum Order that a number of years of teaching

experience for a particular subject before handling it is

necessary or required. Thus they are eligible to teach the

said subject.
 58

1.3 Professional Development

Table 9

Scale on Teachers’ Professionalism in Terms of

Professional Development

Scale Professional Development Number of

Teachers
1 -attending workshops, conferences, in- 1
house seminars, camps and other academic
training
2 -attending workshops, conferences, in- 2
house seminars, camps and other academic
training
-participating actively in professional
organization
3 -pursuing Graduate studies with area of 1
specialization other than Accounting
-attending workshops, conferences, in-
house seminars, camps and other academic
training
-participating actively in professional
organization

Table nine (9) shows the teachers’ professionalism of

Acctg 409B teachers in terms of their professional

development. Based on the table above, it reveals that out

of four (4) teachers; one (1) had participated in one

professional development, two (2) had participated in two

professional development activities, and one (1) had

participated in three professional developments. It means

that the teachers followed the CHED Memorandum Order No. 27

series of 2017 that as part of their professional

 59

development, there should be a formal development program

to encourage and help faculty members keep up with new

knowledge and techniques in their field, improve their

teaching skills and course materials, and continue their

professional growth.

Problem 2. What is the students’ cognitive learning with

regards to the results of the test questionnaire scores?

2.1 Knowledge

Table 10

Overall Result of the Students

Test Questionnaire Scores in Terms of Knowledge

Questions Number of Students Percentage of Students

Passed Failed Passed Failed

(60% and (60% below (60% and (60% below
above of of above of of
questionn questionna questionna questionna
aire ire score) ire score) ire score)
score)
Knowledge 11 29 27.5% 72.5%

Table ten (10) shows the result of the students test

questionnaire scores in terms of knowledge. Knowledge

category consists of facts, definitions or methodology, 11

 60

or 27.5% of students in Acctg 409B had passed, having a

percentage of at least 60% of the 20 items or 12 ,and 29 or

72.5% of students had failed, having a percentage score of

below 60% or 11. It indicates that, students’ who have

passed have learned enough in terms of knowledge in the

said subject while students’ who have failed has poor

cognitive learning as to knowledge. Moreover, the results

are very alarming since knowledge is a simpler dimension

but most of the student-respondents have failed .

2.2. Application

Table 11

Overall Result of the Students

Test Questionnaire Scores in Terms of Application

Questions Number of Students Percentage of Students

Passed Failed Passed Failed

(60% and (60% below (60% and (60% below

above of of above of of

questionn questionna questionna questionna

aire ire score) ire score) ire score)

score)

Application 18 22 45% 55%

 61

Table 11 shows the result of the students in the test

questionnaire scores in terms of application. In the

Application category consisting of problem solving

questions, 18 or 45% of students in Acctg 409B had passed,

having a percentage score of at least 60% of the ten (10)

items or 6, and 22 or 55% students failed, having a

percentage score of below 60% or 5. It indicates that

students’ who have passed has greater cognitive learning in

terms of application in the said subject while students’

who have failed has poor cognitive learning as to

application. The above results are closely similar from one

another, which indicates that student-respondents have

learned quite enough on the application cognitive learning.

 62

Problem 3.1. Is there a significant relationship between

teachers’ professionalism in terms of academic degree and

students’ cognitive learning?

Table 12

Interpretation of the Relationship between Teachers’

Professionalism in terms of Academic Degree and Students’

Cognitive Learning in Accounting 409B

ANOVAa

Sum of Mean

Model Squares Df Square F Sig.

1 Regression .021 1 .021 5.342 .026b

Residual .146 38 .004

Total .167 39

a. Dependent Variable: Rating

b. Predictors: (Constant), Academic Degree

Table 11 presents if there is a significant

relationship between the teachers’ professionalism in terms

of academic degree and the students’ cognitive learning in

the accounting 409B. One-way ANOVA was used and arrived

with the results as shown above. The p-value of less than

 63

0.05 level of significance is set as the criteria for

rejecting the null hypothesis (Ho1).

Based on the data gathered, the significant value of

0.026 showed that there is a significant relationship

between the teachers’ professionalism as to academic degree

and the students’ cognitive learning of accountancy

students, thus the null hypothesis is rejected.

This result has therefore approved the theory of Cakır

& Bichelmeyer, (2016) that teacher education levels (i.e.,

bachelor’s degree, master’s degree, above master’s degree)

have significant effect on student achievement. Also the

findings of Yvonne Magsayo’s wherein she concluded that

there is a significant relationship between teachers’

educational attainment or academic degree and students’

achievement on test scores. Additionally, this disapproves

the theory of Research ANd Development (RAND) researchers

who stated that there is no direct links between the

students’ achievement scores and teachers’ higher-level

educational degrees. Including the theory of Darling-

Hammond,et.al that advanced academic degree as one of the

variables regarded as qualifications or as indicators of

quality, has only marginal and statistically non-

significant positive effects on student achievement.

 64

Similarly, Buddin & Zamarro’s (2010) theory that the level

of education held by a teacher proved to have no effect on

student achievement in the classroom has been disapproved

by the said results shown above.

Problem 3.2. Is there a significant relationship between

teachers’ professionalism in terms of teaching experience

in the accounting subject and students’ cognitive learning?

Table 13

Interpretation of the Relationship between Teachers’

Professionalism in terms of Teaching Experience and

Students’ Cognitive Learning in Accounting 409B

ANOVAa

Sum of Mean

Model Squares Df Square F Sig.

1 Regression .000 1 .000 .100 .754b

Residual .166 38 .004

Total .167 39

a. Dependent Variable: Rating

b. Predictors: (Constant), Teaching Experience

 65

Table 12 represents the significant relationship

between the teachers’ professionalism in terms of teaching

experience and the students’ cognitive learning in the

accounting 409B. The researchers used one-way ANOVA and

arrived with the results as shown above. The p-value of

less than 0.05 level of significance is set as the criteria

for rejecting the null hypothesis (Ho).

Based on the data gathered, the significant value of

0.754 showed that there is no significant relationship

between the teachers’ professionalism as to teaching

experience and the students’ cognitive learning of

accountancy students thus null hypothesis is accepted.

The above results have proven or approved the theory

of Darling-Hammond, et.al that teachers’ years of

experience have only marginal and statistically non-

significant positive effects on student achievement. Also,

the RAND researchers’ findings that a five-year increase in

teaching experience affected student achievement very

little — less than 1 percentage point has been approved.

 66

Problem 3.3. Is there a significant relationship between

teachers’ professionalism in terms of professional

development and students’ cognitive learning?

Table 14

Interpretation of the Relationship between Teachers’

Professionalism in terms of Professional Development and

Students’ Cognitive Learning in Accounting 409B

ANOVAa

Sum of Mean

Model Squares Df Square F Sig.

1 Regression .030 1 .030 8.451 .006b

Residual .136 38 .004

Total .167 39

a. Dependent Variable: Rating

b. Predictors: (Constant), Professional Development

Table 13 represents the significant relationship

between the teachers’ professionalism in terms of

professional development and the students’ cognitive

learning in the accounting 409B. The researchers used one-

way ANOVA and arrived with the results as shown above. The
 67

p-value of less than 0.05 level of significance is set as

the criteria for rejecting the null hypothesis (Ho).

Based on the data gathered, the significant value of

0.006 showed that there is a significant relationship

between the teachers’ professionalism as to professional

development and the students’ cognitive learning of

accountancy students thus null hypothesis is rejected.

With the statistical results shown above that there is

a significant relationship between the two variables, this

has proven the theory of Mizell, (2010) that student

learning and achievement increase when educators engage in

effective professional development focused on the skills

educators need in order to address students’ major learning

challenges. Also, the theory of Thomas Guskey was approved

where he stated that professional development of an

educator will help on students reach the articulated

learning goals. Additionally, Susan Murphy’s theory was

approved that professional development is significant to

enhance learning of challenging content for all students.

In contrast, the results above disapprove the theory of

RAND researchers stating that they have not identified any

direct links between student achievement scores and

teachers level of professional development.

 CHAPTER IV

SUMMARY, CONCLUSION AND RECOMMENDATIONS

This chapter presents the summary of findings,

conclusions, and recommendations of the study entitled

Teachers’ Professionalism and Students’ Cognitive Learning

of the Accountancy Program in the Father Saturnino Urios

University A.Y. 2017-2018. This also presents the

conclusions according to the order of objectives formulated

by the researchers.

Summary of Findings

This study aimed to determine the relationship between

the Teachers’ Professionalism in terms of academic degree,

teaching experience in the accounting subject (Acctg 409B),

and the Students’ Cognitive Learning.

It sought to answer the following specific questions:

1. What is the teachers’ professionalism in terms of:

1.1 Academic Degree

1.2 Teaching Experience in the Accounting subject

1.3 Professional Development

2. What is the students’ cognitive learning with regards to

the results of the test questionnaire scores?

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2.1 Knowledge

2.2 Application

3. Is there a significant relationship between students’

cognitive learning and teachers’ professionalism in terms

of:

3.1 Academic Degree

3.2 Teaching Experience in the Accounting subject

3.3 Professional Development

Based on the objectives of this study, results of the

analysis of the data indicated these findings:

1.1. Findings on the teachers’ professionalism in terms of

academic degree.

As to the teachers’ professionalism based on

academic degree, there are two teachers who are at the

scale of 2 which signifies that they earn a bachelors’

degree in Accountancy and a master’s degree. Whilst,

the other two of them are at the scale of 1 which

means that they are bachelor degree in accountancy

holders.
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1.2. Findings on the teachers’ professionalism in terms of

teaching experience in the accounting subject (Acctg

409B).

As to the teachers’ professionalism in terms of

teaching experience in the accounting subject (Acctg

409B), two of the selected teachers are at the scale

of 3 which means they have five(5) years of teaching

experience. While, the other two teachers are at the

scale of 1 which implies they have one year or less

experience in teaching the subject.

1.3. Findings on the teachers’ professionalism in terms of

professional development.

As to the teachers’ professionalism in terms of

professional development data gathered shows that one

teacher was at the scale of 3 which means that he/she

has undergone and earned three professional

development such as workshops, trainings, pursuing

specialization, and participating professional

organizations. Also, two teachers were at the scale of

2 which implies that they have two professional

development activities. While, only one teacher was at

the scale of 1 which means he/she had one activity for

professional development.
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2. Findings on the students’ cognitive learning based on

the results of the test questionnaire scores.

2.1. As to the students’ cognitive learning in terms

knowledge category consisting of facts, definitions or

methodology, 11 or 27.5% of students in Acctg 409B had

passed, having a percentage questionnaire score of

atleast 60% of the results and 29 or 72.5% of students

had failed, having a percentage score of below 60%.

2.2. In terms of application category consisting of

problem solving questions, 18 or 45% of students in

Acctg 409B had passed, having a percentage score of at

least 60% of the results and 22 or 55% students have

failed, having a percentage score of below 60%.

3.1 Findings if there is a significant relationship

between the teachers’ professionalism in terms of

academic degree and the students’ cognitive learning.

Using ANOVA, the computed significant value was

.026. Since, it is below the p-value of 0.05, this

means that there is a significant relationship between

the teachers’ professionalism in terms of academic

degree and the students’ cognitive learning.

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3.2 Findings if there is a significant relationship between

the teachers’ professionalism in terms of teaching

experience in the accounting subject (Acctg 409B) and

the students’ cognitive learning.

Using ANOVA, the computed significant value was

.754. Since, it is above the p-value of 0.05 This means

that there is no significant relationship between the

teachers’ professionalism in terms of teaching

experience in the accounting subject (Acctg 409B) and

the students’ cognitive learning.

3.3 Findings if there is a significant relationship

between the teachers’ professionalism in terms of

professional development and the students’ cognitive

learning.

Using ANOVA, the computed significant value was

0.006. Since, it is below the p-value of 0.05, this

means that there is a significant relationship between

the teachers’ professionalism in terms of

professionalism and the students’ cognitive learning.

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Conclusion

1.1 Only two (2) or 50% of the teachers complied with the

faculty qualification of CHED Memorandum Order #27

series of 2017 that, a faculty is a “holder of at

least a master’s degree in accountancy, or other

related area of studies.

1.2 The lowest year of teaching experience of the teacher

was less than one year, while the highest was five

years. However, there is no mandate on the CHED

Memorandum Order for minimum years of teaching

experience on a particular subject before being

qualified to handle it. Thus, teachers of Acctg 409B

are eligible to teach the said subject regardless of

the number of years.

1.3 The teachers have undergone at least one activity for

professional development. It means that the teachers

followed CHED Memorandum Order No. 27 series of 2017

that as part of their professional development, there

should be a formal development program to encourage

and help faculty members keep up with new knowledge

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and techniques in their field, improve their teaching

skills and course materials, and continue their

professional development.

2.1 A few number of students have learned on the cognitive

category of learning which is the knowledge, and a

greater number of the students have failed. This

imposes that there was still a need to enhance this

area of cognitive learning.

2.2 There was still a need to improve students’ cognitive

learning on application, since the number of students

who have failed the test was still greater than those

who failed. Although the results were closely similar.

3.1. Teachers’ professionalism in terms of academic degree

has a significant relationship with students’

cognitive learning. Thus, enhancement in this area is

important.

3.2. There is no significant relationship between teachers’

professionalism in terms of teaching experience in the

accounting subject and students’ cognitive learning.

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Therefore, no matter how long or short the number of

years of teaching experience is, it is not relevant

for the students’ cognitive learning.

3.3. There is a significant relationship between teachers’

professionalism in terms of professional development

and students’ cognitive learning. Thus, there is a

need for the teachers to engage in professional

development activities in relation to the students’

cognitive learning.
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Recommendation

Based on the study, the researchers have come up with

the following recommendation:

FSUU Accountancy Students

1. The accountancy students, when they wanted to engage

in academe, must take up master’s degree or any

graduate studies, immerse themselves in the different

seminars, workshops, and trainings to develop their

competence.

2. The accountancy students must recognize the teachers’

professionalism so as to build trust and confidence

with them which can affect their understanding and

learning on the subject.

FSUU Accountancy Program Faculty

1. The teacher must pursue master’s degree or graduate

studies.

2. The teachers must indulge themselves in professional

development activities such as trainings, seminars,

and workshops to increase the cognitive learning of

the students.
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FSUU Accountancy Program

1. The program dean, as the head, must help the teachers

to become motivated to pursue graduate studies or

master’s degree.

2. The program dean must also encourage the teachers to

undergo or involve themselves in seminars, trainings,

workshops and any professional development activities

that is important for students’ cognitive learning

that aspires to be accountants in the future.

FSUU Human Resource Management and Development

1. The HRMD must include in the teachers’ qualification

upon hiring, the academic degree particularly the

masters’ degree in order to increase teachers’

professionalism for effectiveness with regards to

students’ cognitive learning.

2. The HRMD must increase the fund on their personal

development program for every faculty who wants to

pursue master’s degree or graduate studies.

3. The HRMD must propose an increase in budget for

faculty seminars, trainings, workshops or any

professional development activities.

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4. The HRMD must have an effective compensation program

or reward system that encourages the faculty to pursue

master’s degree or graduate studies.

FSUU Vice President for Academic Affairs and Research

(VPAAR)

1. The VPAAR should approve the projects or program that

will be proposed by the Human Resource Management and

Development such as an increase in fund of personal

development program, seminars and trainings of the

faculty.

2. The VPAAR must have policies that will motivate the

faculty to pursue master’s degree or graduate studies.

Future Researchers

1. The future researchers must conduct a study that

considers the other determinants that reflect the

teachers’ professionalism such as general knowledge

ability, knowledge of subject matter, and

certification. Also, those other categories of

students’ cognitive learning other than knowledge and

application.
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2. The future researchers must further conduct related

studies where other tools are used in assessing the

students’ learning.