ABSTRACT

This study was conducted with the aim of identifying and comparing employer’s

expectations on the knowledge, skills and values of the BSA graduates and students’ perceptions

on these expectations. To achieve this goal, a three-page questionnaire was developed with

different knowledge, skills and values based on the Core Competency Framework for Entry to the

Philippine Accountancy Profession released by the government. A sample of 60 employers and 60

graduating students was invited to participate in the study on the period from January to March

2015. Respondents were asked to rate on the extent to which those attributed are expected by the

industry. Data gathered were analyzed using non parametric tests, Mann Whitney U test to

compare the differences between the two groups. The result of the study shows that on an overall

 basis, there is significant difference between the expectations of employers on the knowledge,

skills and values of BSA graduates and the perceptions of BSA graduating students.