Population and Respondents

Population and Respondents
The population of the study was comprised of academicians and

practitioners. The population of academicians came from accounting educators who
were full-time professors from the top universities in Metro Manila with regards to
the result of 2013 CPA board examination as recognized by the Professional
Regulation Commission (PRC) which were San Beda College, De La Salle University
(DLSU), and University of Sto. Tomas (UST). The academician population has been
determined by acquiring the total number of full-time professors in each university.
This has determined to be 62. With the total number given, the sample size needed
or the academicians has been computed. on the other hand, the population of
practitioners were accountants/associates and partners who have finished at least
one busy season from top auditing firms in Metro Manila as graded Group A by the
Securities and Exchange Commission (SEC) which were Punongbayan and Araullo
(P&A), Reyes Tacandong and Co. (RTC), Manabat San Agustin and Co. and Deloitte.
Just like the academicians, the population of the practitioners has been determined
by acquiring the total number of accountants/associates and partners in each
auditing firm, which has determined to be 1599 in total. The sample size was then
computed using this population.
The population has also been categorized by gender, current position,
affiliation and educational achievement as it could be a factor with their response in
the survey. First, the gender of the accountants would have an effect on the
demographics of the accountants. Roles may be varied depending on the gender of
the person. Second, the positions available for academicians are department chair,
assistant department chair and full-time faculty. On the other hand, the
practitioners have associate, senior associate, supervisor, director, manager, and
partner. The roles that the respondents perform in the school or audit firm may have
different demands to fulfill. Third, affiliation is to where the respondents are coming
from and the audit firm and schools as each respondents comes from different
environments. Lastly, the educational achievement of the accountants which are
Bachelor of Science in Accountancy, Juris Doctor (JD), Doctor of Philosophy (PhD),
and Master of Business Administration (MBA). The educational attainment measures
thee accounting knowledge of the respondents. Thus, the following classifications
have been used in the research.
Sampling Design
To gather the needed data through the use of survey questionnaires, two-step
sampling technique have been employed which are purposive sampling and random
sampling. Purposive sampling is a non-probability sampling technique which selects
units from a population to be investigated by the researcher. The objective using
purposive sampling is to concentrate in evaluating the characteristics of a
population. Correspondingly, the population is respondents which conformed to the
research requirements imposed on the different universities and auditing firms.
Through purposive sampling, the researchers were able to analyze the response of
educators and practitioners. On the other hand, simple random sampling, which is
the integration of statistical methods, has been applied through all the members of
the population of selected universities and auditing firms in obtaining equal chances
of selection the advantage of simple random sampling is that it reduces human bias
in selecting respondents in the population to obtain results that were highly
representative of the population and make generalizations hereafter. As a result, the
data has been interpreted better.
The sample size was computed using Slovins formula:
n=
N
2
1+N
n = number of sample
N = total population
E = error tolerance
The table below will show how many respondents this research will need.
Table 2: Sample Size Distribution of Respondents
Research Procedures
To achieve the objectives of the study, survey questionnaires have been
designed and administered to the academicians and to the accounting practitioners.
In addition, the questionnaires have been developed from an understanding of the
literature reviewed and modified from Albrecht & Sacks and Wally-Dimas survey
questionnaires to be applicable in a Philippine setting. The researchers adapted the
questionnaires based on their studies because it had already been done in other
countries and the questionnaires have already passed a series of tests to determine
its effectivity and applicability.
The main focus of the questionnaires was on the relevance of the accounting
program of the three selected universities towards the development of required
skills and knowledge in the accounting profession. The surveys have been given to
the representatives of each institution, the representatives then distributed these to
each respondent through random sampling. Respondents had been asked to specify
on a scale of one to five (1-5) ranging from extremely relevant (5), very relevant (4),
relevant (3), not relevant (2) to very irrelevant (1), the relevance of the different
universities accounting program towards the development of knowledge and skills
required for the accounting profession. Consequently, the practitioners
questionnaire sought views from the respondents regarding the importance of the
courses offered under the accountancy program. The importance was rated on a
scale of one to five (1-5) ranging from very important (5), important (4), neutral (3),
unimportant (2) to very unimportant (1). Open-ended questions had also been
included in the survey to express their ideas freely.

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The population of the study was comprised of academicians and

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