The cost of quality accounting education in the Philippines: The case of De La Salle University-Manila

• Main Authors: Cruz, John Benedict, Go, Abigail, Racpan, Katrina Anne
• Format: text
• Language: English
• Published: Animo Repository 2007
• Subjects: Accounting > Study and teaching (Graduate) > Philippines; Cost accounting > Philippines; Philippines > Accountants > Professional education
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6123
• Institution: De La Salle University

Licensure examinations for Certified Public Accountants may be generally increasing, but it is still below standards. Some Higher Education Institutions seem to have managed to produce high numbers of board passes and topnotchers. What do these institutions do to produce such quality graduates and professionals? To be able to accomplish this, this study determined the benchmark cost that a higher education institution in the Philippines should spend to produce a quality accountancy graduate in the Philippine context by using data from one of the most prominent schools in the country, the De La Salle University, and employing a simple cost accounting methodology. In doing this, the proponents challenged the theory that the cost will follow an increasing trend given the structure of the program and faculty of the university. This study is recommended to be elevated by comparing cost from other universities and courses.