i

PAMANTASAN NG LUNGSOD NG MAYNILA

(University of the City of Manila)
Intramuros, Manila

Internship Program in Pamantasan ng Lungsod ng Maynila: Its Implication

To the Work Performance of Certified Public Accountant Alumni from 2011 2015
In Public Accounting

A Thesis presented to the Faculty of

College of Accountancy and Finance

In partial fulfillment of the requirements for the Degree

Bachelor of Science in Accountancy

Presented by:
Mary Grace C. Alicaya
Kharen Joyce S. Aratea
Carmela Joyce T. Badajos
Daerylle G. Joseco
Keen Lyra G. Perez

Presented to:
Prof. Luzviminda Landicho

March 2, 2016

ii

PAMANTASAN NG LUNGSOD NG MAYNILA

College of Accountancy and Finance
APPROVAL SHEET
This thesis entitled: THE INTERNSHIP PROGRAM IN PAMANTASAN NG
LUNGSOD NG MAYNILA:
ITS
IMPLICATIONTO
THE WORK
PERFORMANCE OF CERTIFIED PUBLIC ACCOUNTANT ALUMNI FROM
2011-2015 IN PUBLIC ACCOUNTING: has been prepared and submitted to the
undersigned and is hereby recommended for acceptance for oral examination.
Alicaya, Mary Grace C
Aratea, Kharen Joyce S.
Badajos, Carmela Joyce,
Joseco, Daerylle G.
Perez, Keen Lyra G.
Approved by the panel on oral presentation and upon accomplishment of necessary
revisions on February _____, 2016 with a grade of _______________.

____________________________________
Prof. Noemi C. Gocuyo, MGM
Panel Member
College of Business and Management

____________________________________
Prof. Rodrigo S. Magat, LLB
Panel Member
College of Business and Management

____________________________________
Prof. Lydia G. Sabater, CPA, MBA
Chairman, Panel
College of Accountancy and Finance

Approved and accepted in partial fulfillment of the requirements for the Degree of Bachelor of
Science in Accountancy.
____________________________________
Prof. Angelita U. Alonzo, CPA, MGM

ACKNOWLEDGEMENT

We, Grasya, Mela, Kharen, Keen, and Dae, thank all who in one way or
another contributed in the completion of this thesis.
We would first like to thank our thesis advisor,Professor
LuzvimindaLandicho, Accountancy Department Chairman of the College of
Accountancy and Finance at Pamantasan ng Lungsod ng Maynila. The door to
MaamLandichos office was always open whenever we ran into a trouble spot or
had a question about our research or writing. She consistently allowed this paper
to be our own work, but steered us in the right direction whenever she thought we
needed it.
We would also like to express our gratitude to Mr. Kevin Jamir F. Pigao,
College of Business Management Pamantasan ng Lungsod ng Maynila professor,
whose expertise, understanding, and patience, added considerably to this study. We
appreciate his vast knowledge and skill in many areas especially in economics, and
his assistance in spite of his tight schedule. Thank you sir for the encouragement,
insightful comments and hard questions.
A very special thanks goes to Professor JenelyAlmirol, College of
Accountancy and Finance Pamantasan ng Lungsod ng Maynila professor and
thesis adviser, without whose motivation, encouragement and consideration we
would not have finished this thesis. It was under her tutelage that we developed the
focus and the drive to produce this humble thesis.
We are deeply grateful to Mr. Stanley Ong, College of Accountancy and
Finance Pamantasan ng Lungsod ng Maynila professor, who was always willing
to help and give his best suggestions.
Also, our big thanks to the experts who were involved in the consultation
and validation for this research: Mr. Heherson Angel and Mr. Victor Alac of the
University Research Center Pamantasan ng Lungsod ng Maynila. Without their
passionate participation and input, this thesis could not have been successfully
conducted.
To Ms. Olivia Camposano and Ms. Grace Delos Santos,Paco Catholic School
instructors,for taking time out from their busy schedule to serve as our external
readers. Your expertise and understanding are very much appreciated.

We also thank our Bachelor of Science in Business Economics batchmates:

Anthony, Nelly, Shem, for the stimulating discussions and for answering our
questions however absurd they have been.
To Mr. and Mrs. Perez and Mr. and Mrs. Joseco, the families who adopted us
during the most stressful week of the thesis construction, a very, very huge thank
you.
To all our beloved families, thank you for the never ending encouragements
and prayers for us throughout the time of our research. We doubt that we will ever
be able to convey our appreciation fully, but we owe you our eternal gratitude. This
thesis is heartily dedicated to all of you. We hope we make you proud.
And, above all, to our Almighty Father and Savior, Jesus Christ, merciful
and passionate, our greatest thank you for giving us patience, wisdom, strength,
strength and determination. You were with us throughout this thesis. We lift this
up to you.

ABSTRACT
TITLE

RESEARCHERS

Internship Program in Pamantasan

ng Lungsod ng Maynila: Its
Implications to the Work
Performance of Certified Public
Accountant Alumni from 2011-2015
in Public Accounting

Mary Grace C. Alicaya

Kharen Joyce S. Aratea
Carmela Joyce T. Badajos
Daerylle G. Joseco
Keen Lyra G. Perez
DEGREE

Bachelor of Science in Accountancy

SCHOOL

Pamantasan ng Lungsod ng Maynila

DATE

February 24, 2016

ADVISER

Professor Luzviminda B. Landicho

Internship is an increasingly popular element of higher education in business and

provides many potential benefits to students. It has been viewed as an effective approach
to equip university students with preliminary job knowledge and experience, thus
enhancing their employability in the competitive labor market. An internship experience
can help students make the connection between their academic studies and the world of
business. This study analyzes the internship of sixty-seven (67) Certified Public
Accountant alumni of Pamantasan ng Lungsod ng Maynila to determine its implications to
the work performance of the alumni in the field of public accounting. The study shows a

statistical correlation between the relevance of the applied internship program by the
department with the alumnis public accounting profession. This study found that the program
has implications to the work attitude of the alumni, whilst there was no implication to their
competence and work habits. These findings may provide bases for designing internship

programs to business education.

TABLE OF CONTENTS

Preliminaries
Title Page ..........................................................................................................................
Approval Sheet .................................................................................................................i
Acknowledgement .......................................................................................................... ii
Abstract ........................................................................................................................... 3
Table of Contents ............................................................................................................ 5
List of Figures ................................................................................................................. 7
List of Tables................................................................................................................... 8

Chapter One: Introduction

Background of the Study ................................................................................................. 9
Statement of the Problem ............................................................................................... 13
Hypothesis ..................................................................................................................... 14
Significance of the Study ............................................................................................... 14
Scope and Limitations ................................................................................................... 15

Chapter Two: Theoretical Framework

Review of Related Literature and Studies ...................................................................... 17
Foreign Studies .................................................................................................. 17
Local Studies ..................................................................................................... 27
Synthesis ....................................................................................................................... 31
Conceptual Framework .................................................................................................. 31
Conceptual Paradigm ..................................................................................................... 32
Definition of Terms ....................................................................................................... 32

Chapter Three: Methodology

Research Design ............................................................................................................ 36
Research Locale ............................................................................................................ 36
Sample and Sampling Technique ................................................................................... 37
Instrumentation.............................................................................................................. 37
Validation .......................................................................................................... 38
Data Gathering Procedure .............................................................................................. 42
Statistical Treatment ...................................................................................................... 42

Chapter Four: Result and Discussion44

Chapter Five: Summary, Conclusion, and Recommendation

Summary ....................................................................................................................... 55
Conclusion .................................................................................................................... 56
Recommendation ........................................................................................................... 56

Bibliography..58
Appendices60

LIST OF FIGURES

Figure 2.1:Conceptual Paradigm

............................................................................ 39

Figure 3.1:Validation Process ........................................................................................ 49

Figure 4.1: Pamantasan ng Lungsod ng Maynila Certified Public Accountant alumni
from 2011-2015 by Gender

........................................................................................ 53

Figure 4.2: Pamantasan ng Lungsod ng Maynila Certified Public Accountant alumni

from 2011-2015 by Age

........................................................................................ 54

LIST OF TABLES
Table 3.1: Range of values for Pearsons strength index

.......................................... 52

Table 4.1: Relevance of Internship Program ................................................................. 55

Table 4.2: Assessment of Work Attitude in Work Performance

.............................. 56

Table 4.3: Assessment of Competence in Work Performance

.............................. 57

Table 4.4: Assessment of Work Habit in Work Performance

.............................. 58

Table 4.5: Assessment of Work Performance ................................................................. 58

Table 4.6: Relationship Between Internship Program and Work Performance

....... 59

Chapter I
INTRODUCTION
This chapter presents the background of the study, statement of the problem,
hypothesis, significance of the study, and the scope and its limitations.
Background of the Study
On-the-Job training is part of a college curriculum that aims to train and orient
students about the work and their future career. On-the-job training is very important to not
only teach students their chosen career but to show students the reality about working
(JobOpenings). The transition from a university student to a real corporate professional is
challenging without learning experience. Accounting graduates have to adapt to the
working world as soon as they enter the job market. Even with the high standards of
teaching business nowadays, class discussions are not always enough. Fresh graduates
cannot transfer what they learned from the university directly to the workplace.
Studies and cases show graduates underperform when starting their first job
(Virtanen et al, 2008). The transition will be easier when graduates know what they are
getting into. Historically, educators use experiential learning pedagogy to enhance
knowledge and skills. This frequently used training method is known as academic
internship or, commonly, on-the-job training or OJT.
Academic internships are defined as an opportunity to integrate work-related
experience into graduate education by participating in scheduled and supervised work
(Gault et al, 2010). These real-world experiences are integral component of an academic
program and provide students with the opportunity to develop not only work skills but also
an understanding of the workplace (Bossche et al, 2012).

10

Internship is commonly thought to have certain advantages; it is realistic and it

motivates accounting students who are turned off by classroom training. Most universities
that offer business courses have been recommended to link their curriculum closely to the
business world and to make internship program as mechanism for accomplishing their goal.
Also, prior researches have supported the value of internship. Training is a substantial
organizational investment and getting a satisfactory return on investment means linking the
training function and activities to the companys overall business activity (Alipour, 2009).
The Bachelor of Science in Accountancy (BSA) program is composed of subjects
in Accounting (Financial, Public, Managerial, Audit, Administration, Business Laws and
Taxation). Its primary focus is not limited to business subjects, but to other fields as well,
such as Banking and Finance, Government, Social Services, Education, and more. The
program also teaches students to integrate Information Technology concepts into business
systems, in order to create a more systematic and organized way of storing business related
data. (E.B., 2016)
The importance of the role of professional accountants in business in ensuring the
quality of financial reporting cannot be overly emphasized. Professional accountants in
business often find themselves being at the frontline of safeguarding the integrity of
financial reporting. Management is responsible for the financial information produced by
the company. As such, professional accountants in businesses therefore have the task of
defending the quality of financial reporting right at the source where the numbers and
figures are produced. (Jui and Wong, 2016)
Like their counterparts in Taxation or Auditing, professional accountants in
business play important roles that contribute to the overall stability and progress of society.

11

Without public understanding of all these diverging roles and responsibilities of different
accounting specialists working in business, public perceptions of their value may be
misinformed. (Jui and Wong, 2016).
One of the primary roles of an accountant usually involves the collection and
maintenance of financial data, as it relates to a company or firm. The accountant ensures
that financial records are maintained in compliance with lawful and accepted procedures
and policies on the corporate level. The financial information for any organization should
be kept in a pristine system because it is a key component used in operating and managing
any business. (Davis, 2016)
As analysts, accountants may perform certain types of analysis using financial data
that is used to assist in making business decisions. Advising on business operations can
include issues, such as revenue and expenditure trends, financial commitments and future
revenue expectations. (Davis, 2016)
Accountants typically prepare financial statements that may include monthly and
annual accounts based the financial information that is compiled and analyzed. Reports
compiled may be used in connection with the continual support and management of
budgetary forecast activities. An accountant may also be responsible for ensuring that all
financial reporting deadlines are met, internally and externally. For example, quarterly,
semi-annual and annual reports all have specific deadlines, as well as some tax
implications. (Davis, 2016)
A competent professional accountant in business is an invaluable asset to the
company. These individuals employ an inquiring mind to their work founded on the basis
of their knowledge of the companys financials. Using their skills and intimate

12

understanding of the company and the environment in which it operates, professional

accountants in business ask challenging questions. Their training in accounting enables
them to adopt a pragmatic and objective approach to solving issues. This is a valuable asset
to management, particularly in small and medium enterprises where the professional
accountants are often the only professionally qualified members of staff. (Jui and Wong,
2016)
A description of the multifaceted role of professional accountants in business is not
complete without discussing the duty that the profession owes to the general public. As a
profession that has been bestowed a privileged position in society, the Accountancy
profession as a whole deals with a wide range of issues that has a public interest angle (Jui
and Wong, 2016).
Pamantasan ng Lungsod ng Maynila, guided by the values academic excellence,
integrity and social responsibility, also desires to contribute to public welfare through
providing dignified public accountants via their Bachelor of Science in Accountancy
program. In line with this, one of the requisites of the Bachelor of Science in Accountancy
course in Pamantasan ng Lungsod ng Maynila is the internship program. The internship
program implemented by the university college is undergone by the fourth year students in
the second semester. It does not limit the students as to where and when they would apply
for their training as long as the required hours together with the documentation of their
experience are met and prepared, respectively. It is implied further that the training to be
undertaken by the students must be inclined with the job designed for accountants.
Pamantasan ng Lungsod ng Maynila Certified Public Accountant alumni of batch
2015 who are currently employed are the most suitable subjects for this study since the

13

immediate impact of the internship to their performance is easily assessed. The training
experience they acquired is the most recent which will be the most fitting for the goals of
this study.
The correlation of both the internship and performance of Pamantasan ng Lungsod
ng Maynila Certified Public Accountant alumni suggested the relationship of the former to
the latter.
Statement of the Problem
Internships have been hailed for integrating classroom education with practical
experience in enabling graduates to develop their professional knowledge and skills
(Beard, 1998). The current study therefore, aims at assessing Bachelor of Science in
Accountancys internship program experience against their present work performance. The
study seeks to know the following questions:
1. What are the experiences of the respondents during their internship program
in terms of:
a. Work Attitude
b. Competence
c. Work Habit

2. What are the assessment of the respondents to their work performance as

Certified Public Accountant in terms of:
a. Work Attitude
b. Competence
c. Work Habit

14

3. Is there a significant relationship between the respondents experiences and

work performance?
Hypothesis
This study shall proceed from the hypothesis that the internship program
implemented in the Bachelor of Science in Accountancy of Pamantasan ng Lungsod ng
Maynila has no relationship with the work performance of universitys Certified Public
Accountant alumni from batch 2015.
Significance of the Study
Students. To the students who are enrolled and would be enrolled in the internship
program, this would give them a greater understanding on why it is important to undergo
an on-the-job training. The result of this study would help the trainees become aware of
how consequential their roles are as future Certified Public Accountants in the real practice.
Analysis of the outcome of the study would also help the trainees be knowledgeable of the
different factors of the internship program that may further improve their performance as
they start to build their career after finishing the course.
Academe. To the academe, this would provide opinions and recommendations on
how to further enhance the quality of the internship program implemented. The result of
this study would provide information regarding the status of those who have undergone the
training that would encourage them to help the succeeding batches of students.
Pamantasan ng Lungsod ng Maynila. To the university, this would contribute
knowledge on the implications of the current internship program of the Accountancy

15

course to the work performance of its Certified Public Accountant alumni for it to focus on
the improvement of the program to maintain its excellent status as a university which
produces competent professionals.
Community. To the community, this would help them understand how significant
the roles of Certified Public Accountants are to the public and for them to know how to
make use of these contributions.
Companies. To companies, the data generated would help improve their
recruitment, selection, training, and development programs. Furthermore, the company
might build and cooperate hand in hand with the academe in providing a better program
and learning experience to the students.
Research Realm. Lastly, to the future researchers who wish to further improve this
study and to the students who seek reference from this study, this would assist learning for
deeper understanding and appreciation the correlation of the internship program and work
performance in the field of public accounting.
Scope and Limitation
The study is primarily concerned with the internship program implemented by the
Accountancy Department Pamantasan ng Lungsod ng Maynila to its Bachelor of Science
in Accountancy batch 2015 students. The researchers focused on the internship experience
of the respondents and how it affected their employment as Certified Public Accountants.
This study covered the different experiences of the sampled respondents - who answered
questions relevant to the study.

16

Respondents should be graduates of Pamantasan ng Lungsod ng Maynila, they

should hold a degree in Bachelor of Science in Accountancy and had at least ninety (90)
days minimum work experience. Pamantasan ng Lungsod ng Maynilas Certified Public
Accountant board passers from batch 2015 were chosen by the researchers to obtain the
latest information that were deemed relevant for the study. A number of fifty-six (56)
samples were gathered and equated to provide a significant data in supporting the results
of the study.
Respondents were chosen regardless of age and gender. The proponents noted the
sector and department in a company where the alumni trained during their on-the-job
training. The accomplished number of hours of the training did not matter in qualifying the
alumni as respondents as long as the required number of hours were met.
To analyze the data gathered in this study, the data were plotted in tables to obtain
the overall mean. The type of question utilized was four-scaled Likert scale.
Significant findings of this study should be applicable only to the respondents
which embody the Certified Public Accountant alumni of batch 2015 at Pamantasan ng
Lungsod ng Maynila.

17

Chapter II
THEORETICAL FRAMEWORK
This chapter demonstrates the different background readings undertaken by the
researchers on the variables to be focused in this study. It is divided into two sections: local
literature and foreign literature. The chapter also includes the synthesis of the study,
conceptual framework, conceptual paradigm and definition of terms.

Review of Related Literature and Studies

This chapter demonstrates the different background readings undertaken by the
researchers on the variables to be focused in this study. It is divided into two sections,
foreign literature and local literature. The foreign section highlighted the benefits of onthe job training and its implications on work performance. The local section of the
chapter focuses on literature that explains and defines an on-the-job training program and
various theories as to how it would be effective. Introduction about the field of public
accounting and the services in line with it followed the local section. The chapter ends
with the synthesis of the review of both conceptual and research literature cited
Foreign Studies
Understanding Internship Program
Education programs can achieve the best results by blending classroom teaching
with on-the-job training. The classroom is a great starting point for learning but the
practical application of that learning is essential as the employee works toward mastering
a skill. (Mclanahan, 2016)

18

A more revealing definition is given by the University of Wisconsin-Stout. (2008)

- internships are conducted under the direction (direct or indirect) of an instructor and are
designed to provide real life or on the job experiences for the students with the
opportunity to critique and refine skills through contact with the instructor and with an
onsite supervisor. In addition, an internship may be paid or unpaid and is usually for a
specified time period in instances where credits are given.
Internship Program: Attributes and Factors
In the statistical analysis in the study of Sirota et. al (2005) showed that a level of
achievement from on-the-job training has six primary sources:
1.) Challenge of the work itself - The extent to which the job uses an employees
intelligence, abilities and skills.
2.) Acquiring of new skill
3.) Ability to perform having the training, direction, resources authority, information and
cooperation needed to perform well.
4.) Perceived importance of the employees job the importance to the organization, to the
customer and to the society
5.) Recognition received from performance non- financial (such as a simple thank you
from the boss or a customer) and financial (compensation and advancement that are based
on performance.)
6.) Working for a company of which the employee can be proud because of its purpose,
its products (their quality and their impact on customers and society), its business success,
its business ethics (treatment of customers, employees, investors, and community), and the
quality of its leadership.

19

Consistent supervision is one of the primary attributes of a good internship

program. There is normally a person training and guiding the trainee throughout the
learning process of the program. In any training situation like this, it is important to have
someone that is skilled and knowledgeable enough in the field to teach someone else how
to do it properly and effectively. They must be able to know the job inside and out because
knowing the job well provides the internship trainer with credibility, confidence, and the
experience needed to explain and demonstrate the work process being taught.
Internship Program Objectives
Objectives of internship are many and varied. Some of the common objectives
include giving extra knowledge to students in the related areas of their studies; developing
and enhancing the requisite skills for effective interpersonal and group work relations;
personnel growth, maturity and independence (MohdJaffri et al., 2011).
The University of Zimbabwe has eight objectives which include:

To afford students the opportunity to test their theoretical tools and constructs learnt
during their first two years of the degree program with realities of running business
organizations in Zimbabwe and worldwide.

To afford students an opportunity to develop hands on experience in the world of business

and its intricacies. To create partnerships between the University of Zimbabwe and both
the private and public sector enterprises.

To seek industrys evaluation of our degree programs in terms of relevance to industry

and commerce. (Faculty of Commerce, Industrial Attachment and Professional
Experience, Information Booklet

20

Thus, the overarching objective is to ensure that students are exposed to the real
world of work and in the process providing feedback to institutions on the relevance or
otherwise of the curriculum. Internships as it were link academic programs to the business
world (Herget, 2009).
Internship Program Benefits: Students
The learning experience complements and supports the theoretical studies learnt in
classrooms (Mihail, 2006). Students learn specific job skills not taught in traditional
business programs (Garavan and Murphy, 2001). The practical experience leads to
permanently gained knowledge (Celik, 2005).
From the students perspective internship is seen as a bridge between the theory of
the classroom and the world of practice (Nevett, 1985; Divine et al., 2007). So students on
internship will be learning how to learn in the workplace (Cord et al., 2010). Perhaps more
than anything else internships help students in preparing for their careers. In a study by
Gerken et al. (2012), career preparation topped the list in terms of frequency on the
perceived functions of internship. Career awareness of students is enhanced, more so since
they work in a career related or professional environment. The experience gained during
internship affords students the chance to evaluate, reflect upon and try a career field (Scott,
1992; MohdJaffri et al., 2011).
An apt summary of the importance of practical experience gained by students is
not until they begin to live the occupational life they have chosen and then do they really
start to understand how their formal knowledge is applied (Sides et. al., 2007).

21

On-the-job training also improves learning retention. The in situ experience helps
strengthen recall of information in a way that classroom learning cant. When learning and
everyday work are combined, trainees mind is processing and associating the sights and
sounds of the environment with the skills being developed (Holloway, 2014).
Internships expose students to new technology and their skills in that area are
enhanced (Mihail, 2006; MohdJaffri et al., 2011). Internships thus serve as a learning
condition that fosters and sustains the work and school environments. Students take a
deeper understanding of the discipline back to the classroom.
Other studies have shown that internship socializes students through teamwork,
assignments and meetings with clients and fellow employees and various events hosted by
the organization during the period of internship (Lubbers et al., 2007/08). Other skills
honed through internships are problem solving (Burnett, 2003); self-confidence
(MohdJaffri et al., 2011); and networking (MohdJaffri et al., 2011; Gerken et al., 2012).
Increased job satisfaction and motivation were also noted (Bernstein, 1976; Gerken et al.,
2012) among student that underwent internship.
Internship Program Benefits: Institutions
Institutions of learning, that is universities and colleges also benefit from
internships. Internships strengthen ties between the institution and the corporate world
(MohdJaffri et al., 2011; Gerken et al., 2012). Institutions get feedback which enables them
to ensure that their programs remain relevant to the ever changing needs of the workplace
(MohdJaffri et al., 2011; Walker II, 2011). Often mutually beneficial relations are nurtured

22

between the university and the organization employing the interns which relations can lead
to financial support in the form of scholarships equipment and grants (Divine et al., 2007).
Internship Program Benefits: Employers
Employers often use students on internship as inexpensive labour during peak
periods (Divine et al., 2007). However more than anything else they use this opportunity
as a talent identification exercise for future employees.
Employers evaluate potential long term employees without long term commitments
(Divine et al., 2007). Strong ties with the institutions of learning are created and in the
process also increasing a positive image in the community (Beard, 2007). Organizations
that eventually hire former interns into full time employees save between US$6,200 to
US$15,000 per person in recruitment and training costs (Gault et al.,2010). Internships
offer win-win opportunities for all parties involved (Divine et al., 2007).
Your attitude in the workplace can be one of the most - if not the most telling aspect of how others in the company look at you and feel about you as a coworker
stated by Mueller (2006). Your attitude therefore will definitely define you.
Internship Program of the Accountancy Course
Interpersonal and communication skills are improved by the internship experience.
These skills are part of the five skills that are required of professional accountants (IFAC,
2008: IES#3). Several studies have shown that after internship students demonstrate
enhanced communication skills (Beard, 1998; Burnett, 2003; Wesley and Bickle, 2005;
Mihail, 2006) in their five-year study found that of the five factors they probed

23

communication was the first in key areas of improvement resulting from internship among
participating students.
In the training of accounting students IFAC advocates the integration of formal
education and practical experience during or after general education (IFAC, 2008: IES#5).
Internships are thus an important aspect in the training of accounting students, as they learn
about work in a guided and mentored environment (Divine et al., 2007).
The key objectives of the Accounting WIL Program were to help soon-to-graduate
accounting students: (a) develop effective strategies to manage their search for employment
and job interviews, including the preparation of a curriculum vitae appropriate for the
accounting graduate, and interview skills encapsulating accounting-based technicalities;
(b) enhance their professional skills at the entry level which includes a clear understanding
of the work arrangements and the practical basics of an accounting and office practice; (c)
build communication and personnel skills through workshops and interaction with
mentors, senior accountants, and their peers, and (d) develop a better understanding of
career options, including pursuing an academic career through an honors program.
The enhancement of the accounting students self-efficacy is seen to lead to several
possible outcomes. First, accounting graduates who are confident of their skills and
knowledge are more likely to be hired. Second, having higher levels of self-efficacy in turn
is likely to bolster the performance of the new graduate as he or she is able to learn more
quickly as a result of a positive and confident attitude. In particular, since accounting
involves practical and communications skills, students who have greater belief in their
skills are more likely to approach technical training more confidently. Third, universities

24

that produce students with high self-efficacy will ultimately enhance their reputation for
developing high quality graduates.
Recent changes in the nature of accounting have led to an increasing amount of
importance being placed on generic and technical accounting skills within the accounting
workforce. However, universities providing training to accounting students do not always
adequately teach these skills, such as communication skills, decision making skills and
teamwork skills.
Implications to Trainees
According to the article on influencing trainees, there are four levels of training
outcomes (a) trainees reaction to the program content and training process (reaction); (b)
knowledge or skill acquisition (learning); (c) behavior change (behavior); (d)
improvements in tangible individual or organizational outcomes such as turn-over,
accidents, or productivity (results) (Noe, 2015).
Therefore, if student trainees are not satisfied with the training program then they
are less likely to master the content taught to them thus, lowering the overall effectiveness
of the trainings program. The attitudes of the trainees about the program can very much
affect the overall effectiveness of it. It is crucial that businesses take into consideration how
the trainees will feel after the program to ensure that the work performance in the future
will improve from the training.
Internships offered to undergraduates provide a smooth transition from the
academic world to the working environment (Muhamad et al., 2009). Besides providing
this safe landing, internships bridge the gap between academic learning and the practical

25

reality (Lam and Ching, 2006). A number of studies confirm the assertion that internships
are the best outside classroom learning activities (Hall et al., 1995; Burnett, 2003; Mihail,
2006).
Personality of trainees arises from within the individual and remains fairly
consistent throughout life. According to the science of psychology, thoughts, feelings and
behaviors that make a person unique are some of the characteristic patterns of an
individuals personality. To win confidence, image of orderliness is vital in representing a
company and indeed ones self. Experience and academic research has shown than an
individuals personality has a strong influence on how they work within an organization.
Ones image in the eyes of other people is important.
Work Performance
Individual work performance is an issue that has not only grasped companies all
over the world but also fueled a great deal of research in fields of management,
occupational health, and work and organizational psychology. Numerous studies on
individual work performance have been conducted. However, different approaches of
studying individual work performance circulate in todays literature. Whereas the field of
management has primarily occupied itself with how one can make an employee as
productive as possible, the field of occupational health has focused on how to prevent
productivity loss due to a certain disease or health impairment. Work and organizational
psychologists, on the other hand, have an interest in the influence of determinants, such as
work engagement, satisfaction, and personality, on individual work performance. In all of
the research fields mentioned earlier, individual work performance is a relevant outcome
measure of studies in the occupational setting. However, despite its importance, no

26

comprehensive conceptual framework of individual work performance exists. A solid

theoretical framework is a prerequisite for optimal measurement of the construct. It has
typically been assumed that what constitutes individual work performance differs from job
to job. As a result, countless measures of work performance have been used. So far, the
assessment of individual work performance has primarily focused either on objective
measures of work productivity (such as the number of days absent, counts of specified acts,
or output maintained in organizational records) or on subjective judgments of quantity and
quality of work from the employee him- or herself, peers, or supervisors. While these
methods may provide valuable information, it can be argued that none of them capture the
complexity and full range of behaviors that constitute an employees performance at work
(Koopmans, Bernaards, Hildebrandt, Schaufeli, de Vet, van der Beek, 2011).
Competency-based assessments are becoming more and more prevalent in
organizations. Competencies are generally defined as knowledge, skills and abilities
exhibited by individuals as they work to accomplish key results. Competencies may be
specific to the individual job or may be applicable to all employees in an organization.
Competencies that apply to all employees in the organization are referred to as core
competencies. An example of a core competency applicable to all employees in an
organization may be customer service or teamwork. A competency for teamwork may be
described like this:
Openly communicates, shares ideas, and supports team members; keeps members
informed of developments and plans, and works to achieve team goals.
Competencies are defined in terms of behaviors as opposed to results standards that
include quantitative and qualitative measures of what is accomplished. Behavior-oriented

27

standards focus on the manner or process in which results are accomplished (Nevada State
University, 2007).
An article posted in career building on performance education group entitled, 9
Habits of Successful Professionals. Said that internship is one of the best place to practice
professional work habits and highlighted (9) valuable habits to develop during internship:
1.

Be reliable- Setting high standard of work ethic and focus on exceeding

expectations.
2.

Dress professionally- Making the best impression possible.

3.

Demonstrate a good attitude- Approach internship with enthusiasm

4.

Act appropriately- Never look disinterested

5.

Pursue a mentor- Ask someone to be your mentor

6.

Do your research- Research and Complete a task on your own

7.

Ask for feedback

8.

Optimise your learning- Use every opportunity to learn

9.

Network- Be outgoing and dont limit yourself to people

Local Studies
Accounting Program
According to the Commission on Higher Education, The curriculum for
Bachelor of Science in Accountancy Program is designed to support aspiring professional
accountants to develop the appropriate entry-level technical competence, professional
skills, values, ethics and attitudes to successfully complete their studies, pass their
professional licensure examination and the practical experience period. It is composed of

28

a minimum of 210 units, including the required General Education, or GE curriculum,

and covers all major areas required by the profession such as: 1. Accounting, finance and
related knowledge; 2. Organizational and business knowledge; and 3. Information
technology, knowledge and competencies.
Understanding Internship Program
According to the Commission on Higher Education, The curriculum for Bachelor
of Science in Accountancy Program is designed to support aspiring professional
accountants to develop the appropriate entry-level technical competence, professional
skills, values, ethics and attitudes to successfully complete their studies, pass their
professional licensure examination and the practical experience period. It is composed of
a minimum of 210 units, including the required General Education, or GE curriculum, and
covers all major areas required by the profession such as: 1. Accounting, finance and
related knowledge; 2. Organizational and business knowledge; and 3. Information
technology, knowledge and competencies.
The students level of achievement is significantly related to the On-the-Job
Training (Bahian, 2008). What the students learn from the classroom is what the students
apply during their OJT. The school provided related instruction and skills; the role of the
industries is to sharpen the students competencies thru the programs activities. The
cooperating industries may provide the student trainees the necessary challenges in order
to develop their performance, level of proficiency, specific skills, and field of
specialization.
According to Cristobal, the On-the-job training is meant to be a good program for
augmenting the knowledge skills and competencies of students. However, some of the task

29

and activities in the program that are given to the trainees do not really require the
application of the higher knowledge, skills and competencies learned in the classroom.
On The Job Training Program of the Two Year Trade Technological University
in Iba, Zambales gives emphasis to some items in the assessment instruments where the
response of cooperating trainees and student trainees are not different such as:

a. For objectives (To enable the students to handle a sophisticated equipment and to prepare
students for social and personal activities).

b. For the assessment instruments on industrial policies (Help student trainees for
advancement opportunities in the cooperating establishments and observe general rules and
regulations of the company such as filing of leave, working hours, use of uniform, good
grooming, safety housekeeping).

c. On monitoring of trainees (On-the-job training coordinators must meet with Industrial

Trainer and the student trainees during work site visitation, keeps records of all activities
related to industrial training, and participates in the evaluation of student trainees).

d. On problems encountered (Tools are just enough for regular workers).

e. On remedies of problems (Requested some regular workers to bring extra hand

tools) (Decena, 2005),
Ideal Internship Program
Take time early in the internship experience to have a series of conversations with
your mentor regarding goals for the classroom and the internship experience. Discuss daily,
weekly, and long-term objectives, as well as instructional goals, classroom management,

30

parent involvement, and student evaluation. These early conversations are a good time to
outline the progression of your responsibilities over the internship and to plan a schedule
of observations and reviews with your mentor and supervisor (University of Maryland
Baltimore County, 2015)
According to On-the-Job-Training of the BS Information Technology Program of
Leyte Normal University, Tacloban City: An Assessment, training is one of the most
pervasive methods for enhancing individual productivity and for improving job
performance in the work environment (Verecio, 2014). The overall outcome of the on-thejob training experiences can be measured by the extent of preparation and support which
both the program and the host companies are providing to the student-trainee. Based on his
study, he had concluded that an OJT program can be effective; however, there can be some
flaws in the delivery of the program that needs to be further strengthened and improved for
the benefits of its graduates and the university in general. He recommended that appropriate
training guidelines be established for the conduct of practicum training program to review
the practicum structure, training duration, scope, content learning curriculum, the training
evaluation focusing on the trainees learning outcomes and job employability skills. Also,
practicum coordinator should closely monitor the students and partner industry regarding
the performance of-the-job training.
Training effectiveness is dependent on events that occur before, during, and after
the actual training, and is influenced greatly by individual characteristics and factors related
to the work environment. For example, trainees may not use the information they learn in
training if they are overworked or unmotivated, if managerial support for training is

31

lacking, or if the organization fails to reward employees for transferring new knowledge to
their jobs.
Synthesis
This study focused mainly on the assessment of the internship experience of the
respondents that may imply positive and/or negative correlations to the work performance
of the Certified Public Accountants alumni.
Based on the derived literature, previous researchers have determined the
importance of internship program and its benefits to the students, institutions and
employers considering the factors identified affiliated to the program. Also, based on
studies, work performance could be assessed through different approaches. Given these
different approaches, the researchers linked the respondents internship experience with
their work performance.

Conceptual Framework
The conceptual framework presents the pace used by this study which was based
on the findings presented in the literature review. In the context of this study, the subjects
were the Certified Public Accountant alumni from batch 2015 since it was their experiences
that were being investigated. Objects assessed by the subjects were their individual
internship experiences and work performance.
The information acquired from the respondents assessment of their internship
experience and work performance were taken into analysis. These, then were used to
identify the possible existence of relationship between the two independent variables:
internship experience and work performace.

32

All the encompassing information acquired supported the data collection

procedure, findings and recommendations. The information from the study linked the
information provided by the literature gathered which gave insight to the relationship of
the internship experience with work performance of the Certified Public Accountant
alumni. Further findings by the researchers would refer back to the various statements in
the literature and would attempt to identify areas in which the study confirmed or
contradicted the literature.
Conceptual Paradigm

INTERNSHIP
PROGRAM

RELATIONSHIP

WORK
PERFORMANCE

Fig 2.1 Conceptual Paradigm

Figure 2.1 illustrates the diagram of the study. The focus of the study revolved
around the dependent variable which is the relationship of the internship experience of the
sampled respondents with their work performance in terms of work attitude, competence
and work habit.
Definition of Terms
American Institute of CPAs (AICPA) - this organization represents the CPA
profession nationally regarding rule-making and standard-setting, and serves as an

33

advocate before legislative bodies, public interest groups and other professional
organizations.
Association of Chartered Certified Accountants (ACCA) - it is the global body for
professional accountants who aim to offer business-relevant, first-choice qualifications to
people of application, ability and ambition around the world who seek a rewarding career
in accountancy, finance and management.
Certified Public Accountant (CPA) professional accountant who has passed the
uniform CPA examination administered by the American Institute of Certified Public
Accountants, and has fulfilled the educational and work related experience requirements
for certification.
International Federation of Accountants (IFAC) is the global organization for
the accountancy profession dedicated to serving the public interest by strengthening the
profession and contributing to the development of strong international economiesTrainer
it refers to a person who conditions people to do something, be capable of something or
behave in a certain way.
Internships Muhamad says that it is offered to undergraduates to provide a
smooth transition from the academic world to the working environment. It is a temporary
position with an emphasis on on-the-job training rather that merely employment, and it can
be paid or unpaid.Training on Dr. Verecios paper, it is one of the most pervasive methods
for enhancing individual productivity and for improving job performance in the work
environment. It is the action of teaching a person a particular skill.
On-the-Job Training (OJT) it is meant to be a good program for augmenting the
knowledge skills and competencies of students according to Cristobal. This refers to

34

process of teaching the student trainee or employee at the actual work place while doing
the actual job.
Private Accounting it involves setting up systems and recording business
transactions that are aggregated into financial statements.
Proactiveness it is a tendency to initiate change rather than reacting to events.
Public Accounting according to Harold Averkamp, it could be viewed as audit,
tax, and advisory firms that serve clients such as businesses (retailers, manufacturers,
service companies, etc.), individuals, nonprofits and governments. It involves being an
independent third party that examines the financial statements and supporting systems of
client companies to see if their financial statements fairly represent the results, financial
position, and cash flows of the clients.
Public Practice is the term used to describe accountancy firms that are operated
by individuals in sole proprietorship or groups of individuals in partnership.
Supervisor someone whose job is to oversee everyone else as they work and
monitors and regulates employees in their performance of assigned or delegated tasks.
Trainee a person undergoing training for a particular job or profession. A person
who is learning and practising the skills of a particular job.
Trainer it refers to a person who conditions people to do something, be capable
of something or behave in a certain way.
Training on Dr. Verecios paper, it is one of the most pervasive methods for
enhancing individual productivity and for improving job performance in the work
environment. It is the action of teaching a person a particular skill.

35

Work Integrated Learning (WIL) Program it is commonly described by

Atchison as educational programs which combine and integrate learning and its workplace
application, regardless of whether this integration occurs in industry or in the university
and whether it is real or simulated. It is the term given to an activity or program that
integrates academic learning with its application in the workplace.
Attitude the way of thinking of a person that affects his behavior.
Competence the ability to do something well.
Work Habits a persons usual way of doing things at work.

36

Chapter III
METHODOLOGY
This chapter deals with the method used by the researcher in gathering the needed
data and information that responded to the objectives of the study. The six parts in this
section are the following: research design, research locale, sample and sampling technique,
instrumentation, data gathering procedure and statistical treatment.
Research Design
In carrying out this study on Internship Program of Bachelor of Science in
Accountancy: Its Relationship with the Work Performance of Certified Public Accountant,
the researchers utilized descriptive design, survey method.
The descriptive design was used when the researches concern is to understand the
nature, characteristics, components or aspects of a situation or phenomenon (Garcia et.al.
2010). The logical basis for using a descriptive approach in this research was to describe
and range over the opinion of concerned parties on the current Accountancy internship
program at Pamantasan ng Lungsod ng Maynila to be a premise of the analysis of its
implication to t work performance.
The data-gathering utilizes survey method, where analytical survey data and
inferences about perception were gathered from a sample of population.
Research Locale
The study assessed the implications of the internship program to the work
performance of Pamantasan ng Lungsod ng Maynilas alumni across all sectors of the four

37

geographic areas (districts) of Metro Manila (i.e. Capital District, Eastern District,
Northern Manila District, Southern Manila District). Most of the main informants of the
study fall under the same vicinity of the Southern Manila District which comprises of Las
Pias, Makati, Muntinlupa, Paraaque, Pasay, Pateros and Taguig. These municipalities
make up the financial center of the Philippines and where the highest concentrations of
public accounting firms are located in the country.
Sample and Sampling Technique
Population is all the elements that meet the inclusion of the study. In this study, the
population of informants was the Pamantasan ng Lungsod ng Maynila Certified Public
Accountant alumni of batch 2015. The sample, or the subset of a population, was chosen
from among the group mentioned.
The sampling technique applied in this study was snow ball sampling: this is the
method of sampling where existing study subjects recruit future subjects from among their
acquaintances. In snowball sampling, initial informants nominate, through their social
networks, other participants who meet the eligibility criteria and could potentially
contribute to a specific study.

YEAR

NUMBER OF
GRADUATES

NUMBER OF
PASSERS

SAMPLE

2015

113

56

56

Instrumentation
In gathering of pertinent data and information needed in this study, a researcherconstructed questionnaire instrument was utilized. The questionnaire, an instrument

38

extensively used as a means of collecting data especially in the fields of school

administration, consists of a list of questions which the respondents were asked to answer
guided only by the accompanying instructions.
The questionnaire is a graphic type (Appendix A). The graphic type of rating scale
is the most popular and the most satisfactory (Diaz, 2016). Furthermore, a numerical rating
(Likert scale) was the basis of gaining responses consisting of number of items
(characteristics) with assigned number value. This study used the four-point scale which
extends from a minimum of one to a maximum of four.
The questionnaire contains two parts. Part I is an assessment of the respondents
internship experience and Part II is an assessment of the respondents current work
performance
Validation
The first stage of test construction is the Development Phase which is a process of
generation of the test outline period. The outline was formed according to the problems
formulated by the researchers. Item generation, the second stage, is the culling of test items
from the literature gathered. The third stage was the construction of the first draft wherein
the generated items were analyzed and grouped according to similar themes and combined
them together to form the items in the questionnaire.
The first draft has undergone evaluation process wherein the adviser determined
whether the questions were appropriate for the study. Some of the items were omitted using
the process of elimination, combination and revision. The remaining items became the

39

basis of the test construction of Part I. Internship Experience and Part II. Work Performance
components of the instrument.
The component Internship Experience is an assessment of the experiences of the
respondents during their on-the-job training. The second component Work Performance
is an assessment of the respondents work performance post-graduation. The respondents
were asked to check the degree of their agreement of each statement which are 1
Strongly Disagree, 2 Disagree, 3 Agree, and 4 Strong Agree. The four-point
scale was substituted with the following interpretations.
SCALE

VERBAL INTERPRETATION RANGE

INTERPRETATION

STRONGLY DISAGREE

1.00-1.75

POOR

DISAGREE

1.76-2.50

FAIR

AGREE

2.51-3.25

VERY GOOD

STRONGLY AGREE

3.26-4.00

EXCELLENT

The second draft was then made according to the revisions and recommendations
from the evaluation phase. This draft was subjected to test administration after validation
of the external adviser. The final draft was made according to the revisions suggested by
the panel which was immediately subjected to test administration.

40

Fig.3.1Validation Process

41

Sample Validation of Research Instrument

VALIDATION OF THE RESEARCH INSTRUMENT

December 30, 2015

Ms. Luzviminda B. Landicho

Chairman, Department of Accountancy
Pamantasan ng Lungsod ng Maynila
Maam:

Mabuhay!
Please be informed that you are one of the chosen expert validators of our study, Internship
Program of Bachelor of Science in Accountancy in Pamantasan ng Lungsod ng Maynila:
Its Implications to the Performance of Certified Public Accountant Alumni in Public
Practice.
Comments, suggestions and recommendations are highly encouraged to help the
researchers produce better and more beneficial results. We believe that your valuable
observation and experiences will help improve knowledge in the academe.
Thank you very much for your consideration and valuable contribution in this respect.

Sincerely yours,

Members:

Daerylle G. Joseco
Group Representative

Mary Grace C. Alicaya

Kharen Joyce S. Aratea
Carmela Joyce T. Badajos
Daerylle G. Joseco
Keen Lyra G. Perez

42

Data Gathering Procedures

Several steps were involved in the design of this study. First, the support of the
faculty advisers had to be enlisted. The second step was to review the specific content or
components of the system of training that had been implemented to the alumni of the batch
specified.
The data for this study were collected using indirect method or the questionnaire
method wherein two (2) modified from related studies and individual questions formed by
the researchers were distributed to the respondents. In the questionnaire method, the type
of question placed was Likert scale.
Likert scale was used in order to ascribe quantitative value to qualitative data, to
make it amenable to statistical analysis. (Business Dictionary) A numerical value was
assigned to each potential choice (strongly agree, agree, disagree, strongly disagree) and a
mean figure for all the responses was computed at the end of the evaluation or survey in
given circumstances.
Statistical Treatment
Statistical analyses are means to interpret the data gathered. These analyses helped
the researchers to determine whether to accept or reject the hypothesis of the study.
The following statistical treatments were used to answer the specific questions and
to test the hypothesis identified in Chapter I:
To answer problem no. 1, weighted means were used to determine how the
respondents assessed their internship experience.

43

To answer problem no. 2, weighted means were used to determine how the
respondents assessed their work performance in terms of work attitude, competence and
work habits.
To answer problem no. 3, the Statistical Package for the Social Science (SPSS 23)
was used to determine whether a significant relationship exists between the variables of the
study (Pearsons r values).
The range of values for the Pearsons strength index is as follows (Angel, 2011):
Range

Interpretation

0.81-1.00

High correlation

0.61-0.80

Marked degree of correlation

0.41-0.60

Moderate degree of correlation

0.21-0.40

Low degree of correlation

0.00-0.20

No or negligible correlation

Table 3.1 Range of values for the Pearsons strength index

To test the hypothesis, the Statistical Package for the Social Science (SPSS 23) was
used to know whether the hypothesis should be accepted or rejected.

44

CHAPTER IV
RESULTS AND DISCUSSIONS
This chapter provides the presentation, analyses and interpretations of data obtained
from the study. Data are presented in tabular form which certain inferences were drawn as
part of the data interpretation.

PROBLEM 1: What are the assessment of the respondents on their internship

experience in terms of: (a) Work Attitude; (b) Competence; and (c) Work Habit?
In this problem, the frequency and weighted mean were derived from the analysis
of the assessment given by the respondents and were interpreted according to the range
(Appendix C) set by the researchers.
Table 4.1 Internship Experience Work Attitude
WORK ATTITUDE

MEAN

INTERPRETATION

I received feedbacks or
comments from my
supervisor regarding the
work assigned to me.

3.04

VERY GOOD

I worked at extended
time to finish my work
assignments.

2.46

FAIR

I presented my ideas
and findings to my
supervisor that would
help with our work.

2.05

FAIR

I enjoyed my work as
an intern.

2.79

VERY GOOD

WEIGHTED MEAN

2.58

VERY GOOD

56

45

Table 4.1 shows the assessment of the respondents on their work attitude in their
internship expereince which resulted to a weighted mean of 2.58 interpreted as very
good. The respondents experiences in terms of receiving feedback or comments from
their supervisors interpreted as very good with a weighted mean of 3.04, working at
extended time to finish work assignments as fair with a weighted mean of 2.46,
presenting ideas and findings to supervisor as fair with a weighted mean of 2.05, and
enjoying their work as an intern as very good with a weighted mean of 2.79.
Table 4.2 Internship Experience - Competence

COMPETENCE

MEAN

INTERPRETATION

I completed complex
and tedious
transactions/tasks.

2.63

VERY GOOD

I encountered and
learned technical
terms.

3.38

EXCELLENT

3.07

VERY GOOD

I sought for additional

information and
knowledge on my own.

2.59

VERY GOOD

WEIGHTED MEAN

2.92

VERY GOOD

I handled situations
with minimal
supervision.

56

Table 4.2 shows the assessment of the respondents on their competence in their
internship experience which resulted to a weighted mean of 2.92 interpreted as very

46

good. The respondents experiences in terms of completing complex and tedious

transactions tasks were interpreted as very good with a weighted mean of 2.63, facing
and learning technical terms as excellent with a weighted mean of 3.38, handling
situations with minimal supervision as very good with a weighted mean of 3.07, and
looking for additional information and knowledge on their own as very good with a
weighted mean of 2.59.
Table 4.3 Internship Experience Work Habit

WORK HABIT

MEAN

INTERPRETATION

3.54

EXCELLENT

2.80

VERY GOOD

I maximized my time
during my internship
program.

3.04

VERY GOOD

I was involved in the

planning process.

3.23

VERY GOOD

3.15

VERY GOOD

I worked with a team.

I asked for extra work

when I had spare
time.
56

WEIGHTED MEAN

Table 4.3 shows the assessment of the respondents on their work habit in internship
experience which resulted to a weighted mean of 3.15 interpreted as very good. The

47

respondents experiences in terms of working with a team were interpreted as excellent

with a weighted mean of 3.54, asking for extra work when they had spare time as very
good with a weighted mean of 2.80, maximizing their time during internship as very
good with a weighted mean of 3.04, and involving in the planning process as very good
with a weighted mean of 3.23.
Table 4.4

INTERNSHIP
EXPERIENCE
A. Work Attitude
B. Competence
C. Work Habit

MEAN

INTERPRETATION

56

2.58
2.92
3.15
2.88

Very Good
Very Good
Very Good
Very Good

WEIGHTED MEAN

Table 4.4 depicts the respondents experience in internship resulted to a weighted

mean of 2.88 which is interpreted as very good. Factors under the internship experience
are as follows: (a) Work Attitude: very good (2.58); (b) Competence: very good
(2.92); and (c) Work Habit: very good (3.15).

PROBLEM 2: What are the assessment of the respondents to their work

performance as Certified Public Accountant in terms of: (a) Work Attitude; (b)
Competence; and (c) Work Habit?
In this problem, the frequency and weighted mean were derived from the analysis
of the assessment given by the respondents and were interpreted according to the range
(Appendix C) set by the researchers.

48

Table 4.5 Work Performance Work Attitude

WORK ATTITUDE

MEAN

INTERPRETATION

I am open to criticisms
received from the
workplace.

3.21

VERY GOOD

I am persistent in
finishing the tasks
assigned to me.

3.16

VERY GOOD

3.29

EXCELLENT

3.18

VERY GOOD

3.21

VERY GOOD

56

I am confident in
presenting reports and
ideas.
I am devoted to
produce high-quality
work.
WEIGHTED MEAN

Table 4.5 shows the assessment of the respondents on their work attitude in work
performance with a weighted mean of 3.21 interpreted as very good. The respondents
openness to criticisms were interpreted as very good with a weighted mean of 3.21,
persistence in finishing the tasks assigned to them as very good with a weighted mean
of 3.16, confidence in presenting reports and ideas as excellent with a weighted mean of
3.29, and devotion to produce high-quality work as very good with a weighted mean of
3.18.

49

Table 4.6 Work Performance Competence

COMPETENCE

MEAN

INTERPRETATION

I can work on complex

transactions or
situations I encounter
in work.

3.18

VERY GOOD

I am able to work
around computer
accounting
applications without
difficulty.

2.77

VERY GOOD

3.14

VERY GOOD

3.25

EXCELLENT

3.08

VERY GOOD

I am able to do
assigned tasks
independently and with
minimal guidance after
receiving instructions.
I look for other
references to further
understand the entity
(e.g. industry,
accounting policies
and procedures)
WEIGHTED MEAN

56

Table 4.6 shows the assessment of the respondents on their competence in work
performance with a weighted mean of 3.08 interpreted as very good. The respondents
ability to work on complex transactions or situations encountered in work were interpreted
as very good with a weighted mean of 3.18, ability to work around computer accounting
applications without difficulty as very good with a weighted mean of 2.77, ability to do
assigned tasks independently and with minimal guidance after receiving instructions as
very good with a weighted mean of 3.14, and ability to look for other references to
further understand the entity as excellent with a weighted mean of 3.25.

50

Table 4.7 Work Performance Work Habit

MEAN

INTERPRETATION

3.11

EXCELLENT

3.14

VERY GOOD

I schedule my task to
make the most of my
office hours.

3.07

VERY GOOD

I prepare back-up
hard drive for files that
are susceptible to loss.

3.34

EXCELLENT

WEIGHTED MEAN

3.17

VERY GOOD

WORK HABIT
I work harmoniously
and maintain open
communication with
my teammates and
resolve conflicts
whenever they arise.
I volunteer my service
whenever an extra
hand is needed.

56

Table 4.7 shows the assessment of the respondents on their work habit in work
performance which resulted to a weighted mean of 3.17 interpreted as very good. The
respondents ability to work harmoniously and maintain open communication with their
teammates and reslove conflicts whenever they arise were interpreted as excellent with
a weighted mean of 3.11, ability to volunteer their service whenever an extra hand is needed
as very good with a weighted mean of 3.14, ability to schedule their task to make the
most of office hours as very good with a weighted mean of 3.07, and ability to prepare
back-up hard drive for files that are susceptible to loss as excellent with a weighted mean
of 3.34.

51

Table 4.8 Work Performance

WORK
PERFORMANCE
A. Work Attitude
B. Competence
C. Work Habit
WEIGHTED MEAN

MEAN

INTERPRETATION

56

3.21
3.08
3.17
3.15

Very Good
Very Good
Very Good
Very Good

Table 4.8 depicts that the respondents work performance resulted to a weighted
mean of 3.15 interpreted as very good. Factors under the work performance are as
follows: (a) Work Attitude: very good (3.21); (b) Competence: very good (3.08); and
(c) Work habit: very good (3.17).

PROBLEM 3. Is there a significant relationship between the internship

program experiences and work performance of the respondents in terms of their: (a)
Work attitude; (b) Competence; and (c) Work habits?
In this study, the Pearsons Product Moment Coefficient (Pearsons r) was utilized
to determine whether there is a significant relationship among the two variables: internship
program and work performance of the alumni respondents. The p-value was also used to
determine whether the hypothesis of the researchers is accepted or rejected.

52

Table 4.9 Relationship of Internship Experience and Work Performance

VARIABLE

R VALUE P VALUE DECISION CONCLUSION

Work Attitude

0.053

0.698

Accept No significant
Ho
relationship

Competence

0.155

0.253

Accept No significant
Ho
relationship

Work Habits

0.126

0.356

Accept No significant
Ho
relationship

Relationship between Internship Program and Work Performance in terms of Work

Attitude

The result of the Pearsons r yielded that there is no significant relationship among
the following: (a) the internship experience of the respondents and (b) assessment of the
respondents on their work attitude.
The correlation test revealed that the association among the alumni responses on
their internship program has no relationship on their work attitude. The respondents
openness to constructive, productivity, confidence and patience and diligence in
performing assigned tasks have no connection to their internship program. The
respondents work attitude is not affected by the program.
The result does not conform to the study that states that one of the levels of the
outcomes of training must be a reaction from the trainees to the program content and
training, and there must be improvements in tangible individual such as productivity and

53

delivery (Noe, 2015). Respondents assessment on their work attitude as Certified Public
Accountants, as the data shows, is interpreted as very good while it has no correlation with
the internship program.

Relationship between Internship Program and Work Performance in terms of

Competence

Table 4.9 shows that the result of the Pearsons r demonstrated an absence of
correlation of the two variables: (a) the internship experience of the respondents and (b)
assessment of the respondents on their competence.
The results suggest the absence of association among the alumnis responses on
their ease of understanding complex transactions, technological skills, strength and
independence in the workplace and efficiency and resourcefulness to their internship
program.
The results does not conform the study that states that a level of achievement from
the on-the-job training includes acquiring new skills and increasing ability to perform well
brought by challenging and complex tasks (Sirota et. al, 2005). Competencies are generally
defined as knowledge, skills and abilities exhibited by individuals as they work to
accomplish key results (Nevada State University, 2007). Data gathered regarding the
respondents assessment on competence as Certified Public Accountants is interpreted as
very good but it has no significant correlation with the internship program.
Relationship between Internship Program and Work Habits

54

Table 4.9 shows that the result of the Pearsons r demonstrated an absence of
correlation of the two variables: (a) the internship experience of the respondents and (b)
assessment of the respondents on their work habits.
The results suggest the absence of association among the alumni responses on their
communication skills, initiative, time management and pro-activeness have no connection
to their internship program.
The results does not conform the article published by the International Federation
of Accountants that states that interpersonal and communication skills are improved by the
internship experience. These skills are part of the five skills that are required of professional
accountants (IFAC, 2008: IES#3). Several studies have shown that after internship students
demonstrate enhanced communication skills (Beard, 1998; Wesley &Bickle, 2005; and
Mihail, 2006). Data gathered regarding the respondents assessment on their work habit as
Certified Public Accountants is interpreted as very good but it has no significant correlation
with the internship program.

55

Chapter V
SUMMARY, CONCLUSIONS, AND RECOMMENDATIONS
This chapter represents the synopsis of the study, summary of findings, the
conclusions derived from the analyses, and the recommendations based on the results
gathered. Further suggestions for future researchers are also included.
Summary
This study is a descriptive research which was conducted to determine the
relationship of internship program of Accountancy program in Pamantasan ng Lungsod ng
Maynila to the work performance of Certified Public Accountant alumni from batch 2015.
The possible existing relationship between the two was explored. It was hypothesized by
the study that there is no significant implication that existed between the two variables.
The study utilized a researcher-conducted instrument that was subjected to validity
in gathering the data among the pool of Certified Public Accountants Alumni batch 2015
of Pamantasan ng Lungsod ng Maynila who practiced and have been practicing the
accounting profession. The samples from the population of respondents were projected
through random sampling method.
In summarizing the results for the relationship of the internship program to the work
performance of the respondents, descriptive statistics were used such as frequency and
weighted mean. The weighted mean was also used to interpret the results analyzed from
the gathered data in the test of the experiences of the respondents on their internship
program and of their assessment of their work performance. Lastly, the Pearsons r was
used through the statistical simulation of the Statistical Package for the Social Sciences

56

(SPSS) to conclude whether a relationship exists between the two variables. Additionally,
recommendations were formulated to further enhance the study.
Conclusion
Considering the findings of the study, the researchers have drawn the following
conclusions:
1. The experience of the respondents during the internship program in terms of work
attitude, competence and work habit is deemed very good.
2. The work performance of the respondents as Certified Public Accountants, in terms
of work attitude, competence and work habit is deemed very good.
3. The internship program has no significant relationship to the work performance of
the Certified Public Accountant Alumni.
Recommendation
Based on the aforementioned findings and conclusions, the following are proposed:
1. A parallel study may be conducted in other universities to determine if there is a
correletion between internship program and job performance.
2. The instruments crafted by the researchers that measure the internship program and
work performance may be used by the university and by others schools to measure
the same in these areas.
3. An intervention must me made to increase the awareness and commitment of the
university to the internship program of Bachelor of Science Major in Accountanc
by:
a) Assessment of the students performance evaluation during faculty assemblies;

57

b) Consideration to parter with firms that uphold the same vision and mission with
the university;
c) More research and development towards the improvememt of the internship
program;
d) Recommending seminars for students who will have their internship about
preparations

including proper behavior,

resume writing,

personality

empowerment, and tips for job interviews at the beginning of the semester.

58

References
Abedakin, A.B. (2015). Does Internship Experience Beget Academic Relevance and
Employment Prospects: An Assessment of Graduate Interns from a Nigerian University
(p.304).
Commission on Higher Education. Sample or Suggested Curriculum Aligned to
Outcomes-Based Education (OBE) for Bachelor of Science in Accountancy.
Cristobal (2008). The On-The-Job Training Program. Urdaneta City University.
Davis, S. What Role Does an Accountant Play in Business Operations?
Decena (2005). On the Job Training Program of the Two Year Trade Technological
University. Techonological University Iba, Zambales.
Den Bossche, P. V., Gijsaelers, W. H., Milter, R.G. (2012). Learning at the Crossroads
of Theory and Practice (p.8).
Dias, L.P. Human Resource Management (v.1).
Garcia, C.D., Reganit, A.A. (2010). Developing Competencies in Research and Thesis
Writing.
Haldyna, T.M., Rodriguez, M.C. (2013). Developing and Validating Test Items. New
York: Routledge.
Hering, B. (April, 2010). Why are Internships So Important.
Investopedia. Stratified Random Sampling.
Jackel, D. (December, 2011). Evaluating the Effectiveness of an Internship Program.

59

Job Openings. (2009). Importance of On the Job Training.

Johnson, S. D., Leach, J. A. (2001). Using expert employees to train on the job. Advances
in Developing Human Resources, 3(4), 425-434. doi:
10.1177/15234220122238481
Jui, L., Wong, J. Professional Accountants in Business.
Koopmans, L., Bernaards, C., Hildebrandt, V., Schaufeli, W., de Vet, H., van der Beek, A.
(2011). Conceptual Frameworks of Individual Work Performance. A Systematic
Review. np: Lippincott Williams & Wilkins.
Media College. Ended-Open Questions.
Mehrdad, A. (2009). A Study of On the Job Training Effectiveness: Empiral Evidence of
Iran (p.67).
Noe, R. A. (1986). Trainees attributes and attitudes: neglected on training effectiveness.
The Academy of Management Review, 11(4), 736-739.
Parveen, S. (2012). Internship Program in Education: Effectiveness, Problems and
Prospects. International Journal of Learning & Development, 2(1) ISSN 21644063.
Performance Education Group. (October, 2014). 9 Habits of Successful Professionals.
UMBC Department of Education. Intern Handbook Supplement. Secondary and P-12
Education Programs. Maryland.
Verecio, R. L. (2014). International Journal of Education and Research, (2)3, 8-10.

60

Appendix A SAMPLE PER YEAR

YEAR

2011

2012

2013

2014

2015

NUMBER OF
GRADUATES

103

134

63

104

BREAKDOWN OF
PLM-BSA
PASSERS
October 2011 71
May 2012
12
October 2012 5
October 2013 1
October 2012 81
May 2013
8
October 2013 4
July 2014
2
October 2014 1
October 2013 41
July 2014
2
October 2014 2
May 2015
1
October 2014 56
May 2015
10
October 2015 7
October 2015 56

113

TOTAL
517
*adjusted during the rounding off

360

TOTAL
NUMBER OF
PASSERS
89

SAMPLE
SIZE

67 (

89
)
360

= 17

96

67 (

96
)
360

= 17

46

67 (

46
)
360

=9

73

67 (

73
)
360

= 14
56
)
360

56

67 (

360

= 10
67

61

Appendix B - QUESTIONNAIRE
THE INTERNSHIP PROGRAM IN PAMANTASAN NG LUNGSOD NG MAYNILA:
ITS IMPLICATION TO THE WORK PERFORMANCE OF CERTIFIED PUBLIC
ACCOUNTANT ALUMNI FROM 2011 - 2015
IN PUBLIC ACCOUNTING

Name:
Age:
Gender:
Year Graduated as BSA in PLM:

PART I. INTERNSHIP PROGRAM

Direction: Assess whether the following are not relevant, neutral and relevant regarding
the internship program of the accountancy course in Pamantasan ng Lungsod ng Maynila:
Be guided by the following interpretations:
1- Not relevant
2- Neutral
3- Relevant

1
a) to the
Accountancy
program of
Pamantasan ng
Lungsod ng
Maynila
b) to the field
of public
accounting
c) to your
employment

62

Part II. WORK PERFORMANCE

Direction: The following are the work attributes divided into three:
a) Work Attitude
b) Competence
c) Work Habit
Check the appropriate column that corresponds to the degree of your agreement:
1

Strongly Disagree

Disagree

Agree

Strongly Agree

63

A. Work Attitude
I became more
productive after receiving
on-the-job training.
After receiving on-the-job
training, I became willing
to accept more
challenges/assignments.
My interest in job
performance increased
after getting on-the-job
training.
On-the-job training
helped me be more
patient and diligent in
performing assigned task.
I am more open to
constructive criticism.
I work harmoniously with
officemates.

64

B. Competence
I received required on-thejob training about new
technologies relevant to
public accounting.
I perform the tasks even
the supervisor is not
around.
On the job training helped
me perform better as a
public accountant.
My work knowledge has
increased after getting onthe-job training.
My chances of promotion
within my company
increases after getting onthe-job training.
I readily understand the
instructions.
I show strength and
stability in the workplace.
I cooperate with all other
members of the
organization.
I became efficient and
resourceful of my time.

65

C. Work Habit
I established a better time
management after getting
on-the-job training.
I improved my
communication skills.
I always see to it that the
assigned taks are done
correctly and on time.
I became proactive and
took initiatives.

PART III. RECOMMENDATIONS

What are your comments and suggestions to the internship program? (Please specify in
terms of hours, application, field of work, learnings, etc.)
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
_________________________________________

66

Appendix C Three-Point Scale

RANGE

INTERPRETATION

1.00-1.50

Not relevant

1.51-2.50

Neutral

2.51-3.00

Relevant

Appendix D Four-Point Scale

RANGE

INTERPRETATION

1.00-1.75

Poor

1.76-2.50

Fair

2.51-3.25

Very Good

3.26-4.00

Excellent

67

Annex E -SPSS STATISTICS SIMULATION ON INTERNSHIP PROGRAMVERSUS

WORK ATTITUDE

Correlations
MEAN
MEAN

Pearson Correlation

MEAN
.256*

Sig. (2-tailed)

.036

N
MEAN

Pearson Correlation
Sig. (2-tailed)

67

67

.256*

.036

67

67

*. Correlation is significant at the 0.05 level (2-tailed).

Annex F - SPSS STATISTICS SIMULATION ON INTERNSHIP PROGRAM VERSUS

COMPETENCE
Correlations
MEAN
MEAN

Pearson Correlation

MEAN
1

Sig. (2-tailed)
N
MEAN

.205
.096

67

67

Pearson Correlation

.205

Sig. (2-tailed)

.096

*. Correlation is significant at the 0.05 level (2-tailed).

67

67

68

Annex G - SPSS STATISTICS SIMULATION ON INTERNSHIP PROGRAM

VERSUS COMPETENCE

Correlations
MEAN
MEAN

Pearson Correlation

MEAN
1

Sig. (2-tailed)
N
MEAN

.190
.123

67

67

Pearson Correlation

.190

Sig. (2-tailed)

.123

*. Correlation is significant at the 0.05 level (2-tailed).

67

67