This study focuses on employer perceptions of the competencies acquired by Graduates of
Bachelor of Science in Accounting Information Systems (BSAIS) from Tarlac State University
(TSU) Batch 2023–2025 within Tarlac Province. The research used a descriptive-comparative
design, utilizing a structured questionnaire administered through snowball and convenience
sampling to employers with direct supervision experience over the graduates. The evaluation
framework was outlined on the Commission on Higher Education Memorandum Order (CMO)
No. 30, Series of 2017, focusing on five core competency areas: financial and business analysis,
accounting research, information system and technology applications, interpersonal
communication, and professional ethics and social responsibility.
The first part of the study focused on the Employer-Perceived Relevance of Competencies
(EPRC). Results indicated that employers placed a high to extremely high level of importance on
all five competency areas. Specifically, Interpersonal Communication Skills, Professional Ethics
and Social Responsibility and Financial and Business Analysis were rated highest, showing a
strong employer value for soft skills, ethics, and analytical ability. The second part assessed
Perceptions on Graduates’ Ability (POGA), where graduates were perceived to possess a high
level of ability across all areas, with the highest rating for Professional Ethics and Social
Responsibility.
Analysis of Variance (ANOVA) tests revealed that perceptions were significantly influenced by
the employers' demographic profile. For EPRC, Information Systems and Technology
Competency showed the largest significant difference when grouped by Industry showing
different IT integration across Industries. When grouped by Years in Operation, Professional
Ethics and Social Responsibility showed the largest effect with the importance of competencies
following a career-stage pattern. Similarly, duration of supervision also gained significant
differences for EPRC, with Information Systems and Technology having the largest effect,
suggesting that longer years in supervision deepened insight into the practical relevance of
competency.
For POGA, significant variations were also found across most competencies when grouped by
Industry, Years in Operation, and Duration of Supervision. Information Systems & Technology
Application again exhibited the largest effect size when grouped by Industry, indicating that
technological skills were perceived differently across Industries. Employers with longer Years in
Operation rated graduates lower suggesting more refined and more meticulous expectations over
time. Furthermore, longer Duration of Supervision also resulted in lower ability ratings for most
competencies, suggesting that extended observation revealed more strengths and weaknesses
towards the graduates.
A Paired Sample t-test was used to compare EPRC and POGA. The test identified a significant
gap in two key areas: Financial and Business Analysis Competency and Interpersonal
Communication Competency. This highlights that graduates may lack the analytical depth and
effective communication skills employers require for success in accounting roles. Conversely,
Accounting Research Competency, Information System and Technology Applications, and
Professional Ethics and Social Responsibility showed no significant difference, suggesting
graduates adequately met employer expectations in these areas. The study offered localized
insights, underscoring the need for curriculum refinement, especially through the integration of
analytical tasks and improving communication to bridge the observed competency gap.