The effectiveness of continuing professional development on the enhancement of certified public accountants’ competences: A convergent parallel mixed-methods study

• Main Authors: Calixto, Roxanie C., Ferrer, Rodiel C.
• Format: text
• Published: Animo Repository 2020
• Subjects: Accountants—Education (Continuing education)—Philippines; Accounting; Adult and Continuing Education
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/9457
• Institution: De La Salle University

This study determines the effectiveness of engaging in CPD seminars on the enhancement of the competences and skills of accountants. CPD’s effect on competence is assessed based on how it effectively helped accountants in enhancing the specific knowledge and skills set forth in the Core Competency Framework for Entry to the Philippine Accountancy Profession. With the data collected from 142 accountants, the quantitative analyses were conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM). Using qualitative descriptive methods, a qualitative analysis was conducted in order to have an in-depth understanding of the perceived impact and effectiveness of CPD grounded from the participants own experiences with CPD seminars. Moreover, the application of convergent parallel mixed-method design allowed the researcher to merge the results of both the quantitative and qualitative analysis which helped develop a comprehensive framework on CPD and its effect on accountants’ competences.