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Chapter I

INTRODUCTION

I. BACKGROUND OF THE STUDY

Success, unlike accounting elements, is not recognized when it is

probable and measurable. Success is recognized when it is fully

earned, when it is evident and undeniably existing. And the earning

process of success for a CPA is a long one.

Before a person attains the title of CPA, he must first earn a degree

in accountancy in college. Then, after college, he must pass the CPA

licensure examination. If one is lucky and deserving enough he may

have the title CPA entailed in his surname. However the licensure

examination is not the final test of an accountant. For most one of the

hardest test is to prove ones is worthy of the title.

It maybe true though that a CPA may even face multitude of

opportunities and because studies show that there is a high demand

for accountants for the past and incoming , the options an accountant

may face may be overwhelming. Sometimes even too overwhelming

that it may lead to confusion. Like what professionals say: “The real

world is far more complex than the problems students solve inside the

classroom”. Real life practice involves choices, real financial

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statements, money, business decisions and risks. It will not just be a

matter of grades but how to do well in their chosen profession.

Despite however of the complexity of the business world, there

are a number of accountants who had adapted to it. There are

multitudes that have made the right choice, earned a lot and proved

themselves worthy of the title CPA. These people are who have gained

success and whom CPA aspirants look up to.

Consequently, this leads aspirants to question how did those

people become successful? What are their experiences after they pass

the board? What are their plans and strategies back when they have

not yet gain the status they are in now? And how did they choose the

career path?

This study tries to answer those questions through the lived

experiences of selected successful accountants.

II. STATEMENT OF THE PROBLEM

This study focuses on the career strategies a Certified Public

Accountant may take.

Specifically it aims to answer the following questions:

1. What are the Lived experiences of Certified Public Accountant in

the context of choosing their career strategies?

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2. What insights can be derived from the Lived experiences of

Certified Public Accountants in the context of choosing their

career strategies?

3. What are the guiding principles that can be derived from the

Lived Experiences of Certified Public Accountants in the context

of choosing their career strategies?

III. SIGNIFICANCE OF THE STUDY

The findings of this study can provide a deeper understanding and will

confer benefits to the following people:

a. BSA Students/ Aspiring CPAs – This study will contribute to the

understanding of the experiences and strategies a successful

CPA had gone through with regards to his/her career. The life

experiences of successful accountants will inspire and motivate

them to be more hardworking for their dreams.

b. New CPAs – This study will provide explanations of the options,

and strategies a CPA can take after the board examination.

c. Professors/Members of the Academe – Accounting professors will

benefit from this study because they will be able to make use of

the information imparted in this research in motivating their

students to pursue their career paths.

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d. Researchers – This study will serve as a source of valuable data

for future researchers who will make similar studies.

IV. SCOPE AND DELIMITATION

In order to be more specific, the researchers established

limitations that will highlight the focus of the study.

This study will be based on the career strategies of selected

Certified Public Accountants who have attained financial stability,

respective status and a life envied by the general because of this

profession.

The following criteria are established in choosing our co-

researchers:

1. A Certified Public Accountant who have attained the following

positions:

a. Public sector: Owner or an employee of a firm or

organization who offers their job to the public.

b. Private sector: A CPA who attains any of the following

positions: Assistant Chief Accountant, Chief accountant,

Finance Manager and Comptroller.

c. Academe: A CPA who is employed in any educational

institutions.
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d. Government: Head Accountant in a government agency.

2. A Certified Public Accountant who has a net income of at least

50,000/month.

3. Such person must be in practice for almost 8 years.

V. DEFINITION OF TERMS

Successful CPA – as used in this study, are those persons who have

met the criteria laid down in this research.

Career Strategy – as used in this study is an individual's "course or

progress through life (or a distinct portion of life)". It is usually

considered to pertain to remunerative work (and sometimes also

formal education).

Commerce & Industry/ Private Sector – Accountants are employed

as Vice President for Finance, Chief Accountant, Cost accountant,

Internal Auditor or Budget Officer.

Public Sector – Accountants who render services on a fee basis and

staff accountants employed by them are engage in public practice.

They practice individually or as members of public accounting firms.

Education – this area employs accountants either as researchers,

professors or reviewers.
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Government – Accountants are hired as an accountant, auditor,

budget officer or consultant of government units.

Certified Public Accountant (CPA) - is the statutory title of qualified

accountants in the Philippines who have passed the Certified Public

Accountant Board Examination and have met additional state

education and experience requirements for certification as a CPA.

Chapter II

REVIEW OF RELATED LITERATURES AND STUDIES

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This chapter summarizes the related literatures and studies that

the researchers had gathered that could contribute to their knowledge

about their topic. It contains both local and foreign literatures, which

contributed to the researchers’ knowledge, and understanding about

the career strategies a Certified Public Accountant may take.

Career is defined as a sequence of jobs or activities, planned or

unplanned, involving elements of advancement, commitment and

personal development over a period of time (Clark, Frances A.

1992.Total Career Management). This definition provides an overview

on how difficult it is to plan and predict the future of an individual with

regards to his/her chosen field. The persisting development of

technology makes the working environment more drastic and extreme;

a person should not only be equipped with knowledge but also the

perseverance to succeed in their career, you must be prepared to live

in an vague world, where the only clear is you- your ability, your

suppleness, and your capacity to adapt to changes.

Every professional has his/her own career path to follow, this

path can be planned or just by circumstances, making decisions on

where to go, on which field you want to work on defines what a career

strategy is, Samantha in her book entitled Career Planning Process also

defines career strategy as a deliberate process of knowing who we are

so that we can be sure of where we want to go or what we want to be

at some defined point in time. Since accounting is considered as a

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profession and every accountant is faced with a numerous number of

opportunities, planning your career and having a correct career

strategy can help you choose on where you want to practice your

profession and how to reach success on that field.

The Accounting Profession

Accountancy possesses certain attributes that qualifies it as a

profession (Ballada, Basic Accounting, 2000 ed.). All members of the

accountancy profession have earned a Bachelor of Science in

Accountancy and have passed the Certified Public Accountant

Licensure Examination. They also have their own jargon or body of

language that is distinctive to the profession. Certified Public

Accountants also follow a Code of Professional Ethics, which is

promulgated or issued by the Board of Accountancy. This code upholds

the CPAs task to serve or provide the public with competence and

integrity and also all Certified Public Accountants are members of a

national organization, the Philippine Institute of Certified Public

Accountant (PICPA) whose function is to guarantee the continued

improvement of the accountancy profession over time.

CAREER STRATEGIES
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The idea of life stages interweaving with career stages has

become of current thinking about career. According to this hypothesis

people are said to devote the early part of their work experiences on

exploration (Gunz, H. 1989. The Dual Meaning of Managerial Careers).

This hypothesis supports the trend that is currently happening in the

working environment. This idea could also be associated on why newly

licensed Certified Public Accountant chooses to be employed in public

accounting firms in order to gain experience.

According to Evans (Must Success Cost So Much?, 1980), there

are three stages of career based on age:

1. Launching the career – 25-35

2. Turning to private life – 35- 45

3. Integrating professional and private life – 45-55

In this model it is sensible to accept the phases and not the ages,

for the ages stated therein may vary from reality. Launching means

that there is a high commitment and continuous striving will occur.

Success creates a lot of opportunities that will exhibit even more

accomplishment which will lead to another striving pattern. This phase

explains why accountants who are just starting up tend to create a

good foundation for their career. They try to impress others to earn a

good reputation.
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The second phase may be interpreted as a supporting work, in this

phase a person is torn between his work and family. This problem

occurs in the lives of almost all professionals, accountants especially

those who are employed in the public sector have to work for hours in

order to finish the piles of work they have. According to a survey

conducted by the same author, professionals tended to deny this as

they saw their efforts as being for the benefit of the family. This might

be true but for those who are already successful at this phase, the

importance of the family role must be taken into consideration. In the

third phase, professionals have reached the top of their careers, they

switched off from career or they are dissatisfied with work and accept

that there will be no further progress. This might explain the reason

why most accountants who are already successful have a propensity to

establish a new business which is sometimes not related to their work,

in other words they try to enter another career.

Pictorial Model

To further understand the different career strategies, it can be

helpful to interpret it using pictorial terms. Clark (Total Career

Management, 1992) has interpreted the career strategies using the

following pictures:
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A: The Triangle – everyone enters at the bottom of the organization,

and works their way up by awaiting the “tap of the shoulder” in

response to their contribution.

This kind of strategy is applicable to CPAs who are employed in

Public Accounting firm as well as those who are employed in the

government sector. In Public Accounting firms, they do have an

organizational hierarchy but promotion is somewhat limited. If you are

a newly licensed CPA and you chose to be employed in a public

accounting firm, you will start at the bottom of the organization, you’ll
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be employed as an associate intern first, in which you are responsible

for learning and using technical skills and you will work as a temporary

part of a team in carrying out tasks under close coaching and

supervision, during this time, you must develop the ability to mingle

and to work in a group. Once you have your promotion, you’ll climb

your way up from that position to Associate, Senior, Manager and

Senior Manager/ Director.

Most of the time, newly licensed CPAs main objective is to put up

a strong foundation by earning experiences that will help them face

the tough world of business, that is why they do enter public practice

first, because in this sector your work is focused on auditing financial

statements, performing tax returns and, providing financial planning.

This model also explains the career strategies made by those

accountants who are employed in the government sector. Newly

licensed accountants seldom choose to be employed in this area;

salary and promotion are just some of reasons why this kind of trend is

happening. New CPAs also start at the bottom of the organization and

as said earlier promotion is a problem in this sector for the reason that

it will take years before you can advance to another position and also

you cannot easily attain a higher position due to the lack of vacancy in

those positions that require the task of an accountant, with this in

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mind, accountants employed in this area should develop a system on

how they will account transactions efficiently.

In both sectors, CPAs start at the bottom of the organization, and

they will earn promotions based on their contributions in the firm or

their contribution to the agencies.

B: Ladder – focuses attention on advancement through climbing up a

recognized organizational hierarchy.

In this strategy a person knows the sequence of jobs to follow,

just like those CPAs who are employed in the Private sector, they follow

an organizational hierarchy, since the series of jobs are known, CPAs

can plan a preferred career path in a stable environment. Once you

enter a private company as an accountant you can be employed as an

Accounting Clerk, from that you can have your promotions and become

an Accounts Supervisor then become an Assistant Chief Accountant

and finally become the Chief Accountant. For large private firms you

can also attain the following positions: Management Accountant,

Budget analyst, Financial Analyst, Internal Auditor, Finance Manager,

Comptroller, VP of Finance, and Chief Financial Officer.

This model assumes that there is always some graduation in

work content or skill.

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E: Transitory – refocused his longer-term career aspirations of working

for himself and only choosing assignments that interested him. It had

also acted as a bridge to enable him to achieve his ideal type of work.

This kind of strategy fits those accountants who are employed in

the Academe. Nowadays, CPAs practice their career in this field. Some

accountants who don’t want to work for hours and not used in beating

deadlines prefer to enter this sector. This field is focused on the

educational institutions which involve teaching of accounting, auditing,

and management advisory services, accounting aspect of finance,

business law, taxation, and other technically related subjects4. Certified

public accountant can take master’s degree. They can take any post-

graduate degree program in business, accounting, taxation, law,

education and related fields earned from any graduate school duly

recognized by the Commission on Higher Education.

CPAs can also take the Teachers Board Exams and be a licensed

Professional. It is a way on which CPA’s can teach accounting and other

related subjects in colleges and other institutions. CPA’s can also be a

reviewer for the CPA Board Examination. Many accountants are looking

forward to become a reviewer one reason is that there is a high salary

and also the other opportunities that it will bring. CPA professors can

also publish books and other academic articles, and use their
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proficiency in information analysis to consult companies or act as an

expert witness in litigation situations.

Being a professor is not an easy job like it seems, there are many

obligation that it has, but it can also bring many opportunity as well.

You can be successful in this field however it requires patience and

hardship to become a well known Certified Public Accountant.

It is a fact that some professionals choose a profession not

because they want it but rather they are forced by other

circumstances. Just like an accountant who became a CPA but prefer

another field. This kind of strategy enables others to reach the kind of

jobs or career they want to have.

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CHAPTER III

METHODOLOGY

This chapter discusses how the study was conducted. It includes

the explanation of the research design, the sampling technique,

description of the co-researchers, data gathering procedures and

research instrument.

RESEARCH METHOD

The researchers used phenomenology, a qualitative type of

research method. This research method makes use of words rather

than statistics in analyzing the data that were gathered during the

course of research. Phenomenological study is one that focuses on

descriptions of what people experience and how it is that they

experience what they experience (Patton, 1990). It is particularly

appropriate to address meanings and perspectives of research

participants.

It was then the best method to use since it has sufficed the need

of the researchers to investigate and profound the study, such method

is the best way to study and understand the Career Strategies of a

Certified Public Accountant.

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SAMPLING TECHNIQUE

The researchers made use of convenience sampling a non-

probability sampling technique in choosing their co-researchers.

Convenience sampling technique is also known as opportunity,

accidental or haphazard sampling for in this kind of technique

researchers just use people who are available.

In this research, the researchers have selected their co-

researchers based on the accessibility and availability of their subjects.

RESEARCH LOCALE

Since the researchers used convenience sampling in choosing

their co-researchers, the co-researchers in this study are all presently

residing within Metro Manila.

Data Gathering Procedures and Research Instruments

The researchers will acquire the fundamental data from the

respondents through the following course of action:

1. The researchers will use an interview which allows the co-

researchers to answer the questions freely, and fittingly

elaborate their experiences regarding the topic.

2. In conducting the interview, the researchers will use a digital or a

video camera and a recorder to ensure that the responses to the

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questions are documented properly. The responses will be

transcribed accordingly.

A Personal Data Sheet will also be use by the researchers in order to

gather demographic information about the co- researchers such as

their name, age, educational background, and the years they are

employed and also their current monthly salary. Personal Data Sheet

will used to know if the co-researchers meet those criteria set by the

researchers.

DATA ANALYSIS PROCEDURE

The researchers made use of a step by step process in analyzing

the data that had been gathered. Figure 1.1 shows the whole process

used by the researchers in analyzing the data acquired.

Step 1. The Researchers Collects data – the researchers conduct

interviews to gather data. Data gathered are later explored by reading

through all the information acquired in order to obtain a general sense

of the information.

Step 2. The Researchers Prepares Data for Analysis - the researchers

transcribe the data collected by typing the interviews in text.

Step 3. The Researchers Assign a Common Themes – the researchers

carefully read the transcribed data, line by line and divide the data into

clusters. Every cluster has its own common themes. These themes are
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based on the similar experiences that occurred in the lives of the co-

researchers.

Step 4. The Themes are used in the Research Paper – the researchers

used the clustered themes in order to build up an insight that will

answer the question laid down in the statement of the problem.

Co- Researchers of the Study

The study is based on the lived- experiences of successful CPAs,

for that matter, selecting those who have long and rich experiences as

co-researchers of this study is a requirement. The co-researchers are

asked to be interviewed to authenticate their stories. Based on this,

the criteria set for choosing the co-researchers of this study are as

follows: A Certified Public Accountant who has attained the following

positions: In public sector: Owner or an employee of a firm or

organization who offers their job to the public. Private sector: A CPA

who attains any of the following positions: Assistant Chief Accountant,

Chief accountant, Finance Manager and Comptroller. Academe: A CPA

who is employed in any educational institutions. Government: Head

Accountant in a government agency. In addition to that our co

researchers must be Certified Public Accountants who have a net

income of at least 50,000/month. Those people must be in practice for

almost 8 years.

Co-Researcher A
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Studied and finished her Bachelor of Science in Accountancy in

the University of the Philippines. She placed 10th in the 1964 Certified

Public Accountant Board Examination. She was the only UP student

who made it in the top 10. She attained the following positions and

recognitions:

Former Deputy Commissioner of Internal Revenue, Former Dean

of Far Eastern University – Institute of Accounts, Business and Finance,

Professor – University of the Philippines and Far Eastern University,

Founder of Pulilan Butterfly Haven, Chairman Emeritus of Haven’s

Board of Directors, Owner of Quantum Consultancy Group, 1997

Philippines’ Civil Service Commission’s Dangal ng Bayan (Pride of the

Motherland) Award for Ethical Behavior, Author of two poetry books –

Abutin mo ang Bituin ( Reach for the Stars) and Kay Sarap Mabuhay

( Living is Wonderful).

Co- Researcher B

Studied and finished her Bachelor of Science in Accountancy in

Polytechnic University of the Philippines. She passed the 1985 Certified

Public Accountant Licensure Examination. She is currently the head

accountant of Employees Compensation Commission, a government

agency under Department of Labor.

Co-Researcher C

Co-Researcher D
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Studied and finished her Bachelor of Science in Accountancy in

De La Salle University. She passed the 1990 Certified Public

Accountant Licensure Examination. She was a former auditor in Carlos

Valdez and Co. She is currently employed as the Chief Accountant of

Big Buddha Restaurant (Super Bowl of China).

CHAPTER IV

PRESENTATION AND ANALYSIS OF DATA

This chapter presents the four inspiring original stories of

our co-researchers upon which we based our reflections and findings.

This chapter also includes the step by step data analysis procedures

that the researchers have done in order to develop an output about

the career guidelines of Certified Public Accountants.

CO-RESEARCHER A

“If you are determined to do a thing, then the job is halfway done”

- Abraham Lincoln

A quotation that best describes the strategies done by our

co-researcher in order to achieve the position and recognition she has

right now.
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Co-researcher A studied and finished her Bachelor of Science in

Accountancy in the University of the Philippines. She placed 10th in the

1964 CPA Licensure Examination, she was the only UP student who

made it in the top 10. Her career started when after receiving her

license, she was fortunate enough to land a job as a review examiner

in the Bureau of Internal Revenue, according to her, it was just luck

that her auntie knew the wife of the current commissioner of the

bureau that time.

Actually it was I think aahh just luck that I was in a party with
the wife of the commissioner of internal revenue and in that party
aahh I knew I was aahh I was just newly aahh I had my oath taking and
so from the oath taking in the evening with the party and so my auntie
telling to the wife of the commissioner huy ipasok mo nga sa B.I.R.
itong aking ano pamangkin hindi ka mapapahiya,magaling ito, U.P.
graduate, 10th placer pa. So, the following day there was a messenger
from the office of the commissioner bringing with him the application
form that I have to fill up, and we waited for it, we brought it to the
B.I.R. and after a week I had my appointment so, ah that was it. And
then after that maybe about two months that I was already at the
B.I.R. came a notice from S.G.V. also ahh asking me to go there from
an interview because I was being considered but then nasa B.I.R. na
ako so yun I don’t know if I made the right decision maybe I did
because I rose from the ranks I became deputy commissioner but I was
imagining myself kung napasok kaya ako sa S.G.V. ano ako ngayon
hehehe ahehe.

( No, actually it was I think aahh just luck that I was

in a party with the wife of the commissioner of internal revenue and in
that party aahh I knew I was aahh I was just newly aahh I had my oath
taking and aahh so from the oath taking in the evening with the party
and so my auntie telling to the wife of the commissioner “ hey can you
help my nephew to get a job in BIR, you will not get disappointed,
she’s really intelligent., a UP graduate, and a 10 th placer”. . So, the
following day there was a messenger from the office of the
commissioner bringing with him the application form that I have to fill
up, and we waited for it, we brought it to the B.I.R. and after a week I
had my appointment so, ah that was it. And then after that maybe
about two months that I was already at the B.I.R. came a notice from
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S.G.V. also ahh asking me to go there from an interview because I was

being considered but then I’m already in the BIR, so I don’t know if I
made the right decision maybe I did because I rose from the ranks I
became deputy commissioner but I was imagining myself if ever I was
working in SGV what kind of person will I’am today)

Just like other newly licensed accountant, she struggled when

she entered real life practice, maybe because she was more

preoccupied with her little businesses, for 12 years she did not have

any promotion, that time she was not interested with her work in the

government, she thought that she would be good in business rather

than in the government. At that time, she was torn between the two

careers she entered – being an accountant and the other one is being a

businesswoman. There came a point in her life that she wants to quit

her job in the Bureau of Internal Revenue.

For about 12 years I did not have any promotion because at that
time I was more interested ahm in my little business…ahmm. I put up
a beauty parlor, I put up a boutique and ahm.. I would be most often in
my office..ay oh in my boutique rather than in my office..and so came
a point in my life after 12 years that I decided to quit the bureau of
internal revenue.

(Actually oh for a while. It is not really for a while, for about…12

years, 12 years? 12 no, for abou12 years I did not have any promotion
because at that time i was more interested ahm in my little business…
ahmm. I put up a beauty parlor, I put up a boutique and ahm.. I would
be most often in my office. oh in my boutique rather than in my
office..and so came a point in my life after 12 years that I decided to
quit the bureau of internal revenue because ahm I think ah at that
time, I said I would be good in business rather than in the government)

The encouragement and guidance given by her boss influenced

her to pursue her career in the bureau, after 12 years of being so soft
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she decided to take it seriously. In order to fulfill this, she decided to

join the Philippine Institute of Certified Public Accountant wherein she

became the vice president for operations.

According to her, all the transitions in her life were all planned,

because when she set her mind into something, she will definitely

achieve it. For her the most remarkable part of her life was when she

attained the second highest position in the BIR without asking her boss

to promote her, without approaching anyone, she did it all through

hardwork and showing to everyone that she can do it. Her main

strategy is more on how you perceive things, she is more on the power

of the mind, if she wants to accomplish something she will put her

heart and mind to it, she feels that things will just come if you put your

efforts and heart into something.

This kind of thinking was a result of her past experience, she was

invited as one of the lecturer in one of the TV program in ABS-CBN, at

that time she was not an expert when it comes to taxation because

most of the time she isn’t working at the office, she is busy with her

business, her boss told her to study the representation and interest of

the new promulgated law. At the program, the moderator asked her a

question, but she didn’t know the answer, she was so embarrassed

that she didn’t want to work nor study for her masteral.
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Isasama ka namin sa t.v. mag lecture ka (ahehe). Naku

sabi ko ayaw ko niyan! Ayaw ko nyang t.v. at hindi ko kaya at
dahil at that time wala pa kong alam. Di pa ko masyadong
marunong sa taxation, hindi nga ako nagtatrabaho eh (ahehe).
Palagi lang ako nasa tindahan ko. So ngayon, pero pumayag
dinako. I was in y nicest dress and I know my my my children
will there viewing me sa nasa parlor sila kasi may beauty parlor
nga ako nun. So we were there, sabi ng boss ko, “you study
representation and interest.” Oo kasi may bagong labas na law
nuon eh. Nuon yung interest nachange form ah 12 percent to 20
percent. Tapos yung representation nagkaroon ng 14:20 hindi
pa itong Channel na to. Noon meron nay un. Tapos, so pinag-
aralan ko yun kasi yun yung itatanong sakin. Pagdating sa t.v
program, 6 o’clock channel 2 (ABS?) ABS-CBN, pagkatapos hindi
yata nasabihan yung ano, yung aah moderator okay? Ehdi
inintroduce na kami, ako lang babae kasi hindi uso ang mga
hepe nun sa BIR puros lalaki eh tsaka ako lang yung examiner,
hindi ako hepe pero lahat nung kasama ko director tsaka hepe.
Tapos sabi nung moderator, “I’d like to direct the first question
the lady” ( ahehehe haha), so nagready na ko. “There is a new
law which they call expanded withholding tax law ah thatis now
being implemented by the government and ah” he asked, “can
you tell us” (ahihihi) listen, “can you explain the mechanics o
the withholding of the withholding tax law?” (ahehehe). Eh hindi
ko alam (haha) (yes ma’am) wala akong alam! Alam mo ba I
tried to open my mouth, nothing came out and ah eh ah. Ganun
na lang ako (hehe). Tapos talagang napahiya ako, tapos sinalo
na lang ng boss ko, nung RDO ko. Tapos sabi ko dun sa director,
nasa gitna ako kasi ako lang yung babae, “sir sabi ko sa inyo”
kasi sa kanya na nagfocus na hindi talaga ako. Taht 1 hour
interview wa an ordeal for me because I was not able to ask.
Hindi na rin ako tinanung kasi wala akong... wala akong
pansagot kasi ang alam ko lang representation ng pansagot kasi
ang alam ko lang representation 16:10. Tsaka nakita nila rattled
ako. Alam mo nagkasakit ako ng dalawang linggo. Ayoko ng
pumasok sa opisina (ahehehe hihi), ayaw ko ng magtrabaho
(hihi), ayaw kong. Hiyang hiya ako! Hiyang hiya ako sa lahat, sa
anak ko, yes sa lahat. Tapos alam mo, eh kumukuha ako nun ng
masteral in management, in management. Pagpasok ko ng
iskul , ang sabi, so I was the moderator for that evening kasi
masteral eh. Alam mo ang anu ko? Parang nag-iistammer?

(“Now you’re ready . You’ll come with us for a TV

interview. I refused and told them that I don’t want to. I don’t
want to appear on TV because I don’t know anything. I have
limited knowledge in taxation. In fact I’m not working. *Melody:
Ahehehe* I just always at our store. But then, I was convinced. I
was in my nicest dress and I know my my my children will (be)
there viewing me at our parlor. I have a beauty parlor back
then. So we were there, my boss told me “You study
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representation and interest.” Yes. Because there is a newly

passed law then. The interest (rates) changed form twelve
percent to twenty percent. Then representation was given 14:20
not this____. That time it was already there. Then I studied that
(representation and interest) because that will be what will be
asked. In the TV program, 6 o’clock channel ABS-CBN, I seems
like the… moderator was not informed, ok? We were introduced.
I am the only female. It’s not usual for females to be a chief.
Besides, I am the only examiner. I am not a chief but my entire
companion is either a director or a chief. Then the moderator
said: “I would like to address the first question to the lady
*Melody: Ahehehehehaha*. So I got ready. “There us a new law
which they called the withholding tax law ah.. that is now being
implemented by the government and ah” he asked: “Can you
tell us?” Listen, “Can you explain the mechanics of the
withholding tax law?” Melody: Ahehe*. Eh I don’t know. *Melody:
haha. Yes Ma’am* I don’t know anything(about the law). You
know, I tried to open my mouth. Nothing came out. Just ah eh
ah. I was so embarrassed. My boss just answered the question.
Then I told the director because I was in the middle and I am the
only female: “I told you sir.” From then, he was given focus and
not me. That one hour interview was an ordeal for me because I
was not able to ask. I was not also able to be asked again
because I don’t know... I have nothing to answer because what I
know is just representation. That’s the only topic I can answer.
Besides, they can tell that I am rattled. You know I got sick for
two weeks. I don’t want to go to the office. I don’t want to work.
I don’t. I was so embarrassed. I can’t face everyone, my
children. Yes everyone. Then you know I was taking up my
masteral in management, in management. When I attend school
I was the moderator for that evening because it’s masteral. You
know what? I somehow stammer. I was so affected by what
happened in… what happened to me in TV)

This incident broke her personality but fortunately her professor

in her masteral gave her a book about the great philosopher and one
of them is Aristotle, she found an inspiration on this man because they
share the same experience, Aristotle was also ridiculed in front of
many people. Her professor told her that

“What happened to you. There are better to come.” What if is

not what is important. What is important is the substance. What is
important is for you to know the topic or the subject matter because
without that you will not be able to share anything with anyone.”

From then on, she always read and read and then when she

came back, one of the directors in the BIR told her that we should
27

make up for what happened, so when she was invited again for

another lecture program she nailed it.

She has been practicing her profession in the different sectors of

accountancy for almost 40 years. She retired from the BIR in 2004,

after that she decided to join the academe. This sudden change of

career path is due to her long desire and dream of becoming a dean of

a university, so after her retirement in the government she joined FEU

and became the dean of IABF. At present, she is currently engaged in

the public sector. This sector is closed to her heart although she didn’t

enter any accounting firm because she was tied with the BIR she

sought to know what would she become if ever she did became an

auditor first.

(After passing the board) After two months that I was

already at the B.I.R. came a notice from S.G.V. also ahh asking
me to go there from an interview because I was being
considered but then nasa B.I.R. na ako so yun I don’t know if I
made the right decision maybe I did because I rose from the
ranks I became deputy commissioner but I was imagining myself
kung napasok kaya ako sa S.G.V. ano ako ngayon hehehe
ahehe.

(After a week I had my appointment so, ah that was it. And then
after that maybe about two months that I was already at the
B.I.R. came a notice from S.G.V. also ahh asking me to go there
from an interview because I was being considered but then I’m
already in the BIR, so I don’t know if I made the right decision
maybe I did because I rose from the ranks I became deputy
commissioner but I was imagining myself if ever I was working
in SGV what kind of person will I’am today)
28

She is currently doing tax consultancy, she is also engaged in

teaching programming for accountants. Her main strategy in this field

is to read and then compile files of papers that can later help her in her

other activities.

CO-RESEARCHER B

“Don't be afraid to give your best to what seemingly are small jobs. Every

time you conquer one it makes you that much stronger. If you do the little

jobs well, the big ones will tend to take care of themselves”.

- Dale Carnegie

The above quotation provides us with a brief overview of the

strategies done by co-researcher B in order to achieve her current

position.

Co-researcher B studied and completed her Bachelor of

Science in Accountancy in Polytechnic University of the Philippines. She

passed the 1985 Certified Public Accountant Licensure Examination

and she finished her Master’s Degree in Business Administration in

Philippine Christian University. She is currently working at Employees

Compensation Commission a government agency under the

Department of Labor and Employment.

29

Her journey in the government sector started not after she

received her license but before the release of the 1985 CPA Board

examination result. Her father worked as a government employee

which is one of the reasons why she also decided to enter the same

area. While waiting for the result, she also took the civil service

examination. This was a contingency or a back up for her if ever she

failed to pass the CPA board exam, because once you have taken and

passed the civil service exam, you can still work in the government,

fortunately for her she passed both examinations.

Naghintay aku ng release ng board pero anu syempre

para sigurado nag civil..kasi diba ang father ku government din
so..talagang ang ineexpect niya papasok din aku sa government
office..so..pinag prepare niya aku na magcivil service
exam.so.subgov..tapos..baka..sabi ko bakadi aku pumasa ng
anu ng CPA Board so kumuha na rin aku ng professional pero
pag nkapasa ka kasi ng CPA Board di mo na kailangang kumuha
ng prof..kasi pwedi mo siyang e convert, pag RA1018
kinoconvert na sa ..ang counterpart nun civil service
professional yon anu nila test nila..

(Yes (For the civil service examinations). That’s when I was

waiting for the release of the board exam results so to be sure I
also took the civil service exams. Because my father also
worked in the government, he is expecting me that I would also
work in the government and he made me prepare for the civil
service exams- sub government. I told him then that I don’t
think that I can pass the CPA board so I also took the
Professionals(Civil Service) but because I passed the board I
don’t need to take the Profs anymore. Because you can convert
it (license). Under RA 1018, CPA license can be converted to
professionals.)

She was employed in the Employees Compensation Commission

as a casual clerk while reviewing and waiting for the result of the
30

exam, after the release of the result, she was assigned in the

accounting division right after she received her license.

Nagstart aku dito so nung nakapasa na aku tapos ang

assignment ko noon clerk hindi sa accounting..so nung
nakapasa na aku ng board,nung lumabas nareleased yung board
lahat ng accounting graduate kasama, kasi tatlo kami nun
eh..na accounting ditto dati nun eh..tatlo kaming kumuha ng
board pasado kaming lahat so lahat ng..pumasa ng board exam
ahh.i gather sa accounting division namin.so inassign kami sa
accounting.

(I started here even before I pass the (CPA) board exams.

My first (job) assignment was as a clerk. Then I passed the
board. Actually every accounting graduate here who took the
board, passed. Then was re assigned to the accounting division.
So I was assigned to the accounting division.)

When she entered real life practice, she didn’t struggle a lot, for

her it was a lot easier compared to the experiences she had during the

time when she was still studying. Having a good foundation in Basic

Accounting was her main strategy; according to her in reality you can

see all the source documents, so it will be easy to journalize it.

Perseverance is also a key, you should strive, and you must work hard

in order to finish the bunch of paperworks that is ahead of you.

She is working at the Employees Compensation Commission for

the past 25 years. From that span of time a lot has happened, during

2001, there was a reassignment, fortunately for her; she stayed on the

same department. All the transitions that had happened in her life for

her, was all planned. Entering the government was all planned for she

was influenced by her father; she applied to the said agency long

before she passed the board exam to gain experience.

31

She attained her current position as the head of the accounting

department of ECC by being a proactive person , she developed a

system that will organize all her work, she didn’t wait for the deadline

to come, little by little she is doing her job and, she is always prepared.

Dapat may systema para mapadali ung trabaho mo..kasi sabi ko

sa inyo pag accountant ay tamad,asa-asa lang sa mga kung anu..ung
halimbawapag may dumating na papeles dun niya lang gagawin dapat
iniisip mo na anu ba yung kailangang report, naka prepare kana,pro-
activeka ba,ung bang halimbawadi pa sayo hinihingi ng boss mo eh
aralin mo na, naku baka hingin to ung ganun..at syaka mag build ka
ng systema na panu madali sayo its either gumawa ka ng subsidiary
para hindi ka na mahihirapan.syaka yun kung kelan ang deadline
syaka dun mo hahagilapin ang lahat.igagather lahat,anu ba yong
gawa mong report nung January report nung febuary, syaka dun mo
lang e-coconsolidate, kung sabagay my computerized naman na
tayo,may computer na tayo, tulad kami isa isa may anu..siguro habang
iniexpect mo nab aka hingan aku quarterly report eh..di may working
paper ka na, di maggawa ka na ng anu..ipunin mo na yung ginawa mo
nung January..febuary..atleast pagdating ng march o submission ng
report meron ka ng ready na report kailangan lang ng anu pro active
ka..kasi ganun aku eh..hindi na ko naghihintay na kung kelan hihingin ,
tapos isipin mo nalang pag every..halimbawa requirement nay un na
monthly magsusubmit ka huwag mu ng hihintayin yon tsaka dun ka
palang gagawa un..kailangan ang accountant matiyaga, masipag
talaga lalo na paperworks talaga ang anu mo.eh..tulad nag sa akin
yung pagawa ng journal kasi dun sa NGAS ngayon may journal entry
voucher bawat isa siguro huwag mo ng hintaying matapos ang buong
buwan, kasi monthly, siguro everyday mag atleast kung may pumasok
na cheke magagawan mo na ng job with in the day halimbawa end end
of the month dun mo palang gagawin , kasi pag dating ng end of the
month nandun lahat yung report kasi pag monthly ung
report..anu..andun lahat tambk,matatabunan ka talaga.

(In my job, you should establish a system for you to get the job
done easily. Because, I tell you, if an accountant is a lazy one, he
would just rely on, for example, if when the working papers on queue,
he will think of the required reports only at that time. What you should
do is to be always prepared and think ahead. You should be pro active.
For example, you haven’t received the papers yet and your boss hasn’t
demand you for the reports yet, study what you think will be required
of you before hand. And build a system. It’s either you do a subsidiary
to make your job easy. Avoid the situation when the deadline is
upcoming, that’s the time you’ll gather all the documents. You should
do papers for January, February and then consolidate. Anyway, we
already have computers. Like us…We have one foreach personnel.
32

While you’re expecting that a report would be demanded from you,

you already have a working paper. Gather what you did for January,
February so that on March or on the time of your submission report,
you already had the work done. You should be proactive. I’m like that.
I don’t wait for things to be demanded from me. Example if I know that
I should submit a report monthly, don’t wait for the end of the month
to do it. An accountant should be work hard especially on paperworks.
Like in my case, when I’m doing journals, because there is a new
NGAS, there is this journal entry voucher for each. Just don’t wait of
the end of the month, if you’re required of a monthly report, to do your
job. If there are checks today, record it on the day it was received. If
you’ll do it at the end of the month, your job will be filed up.)

With regards to her salary, it is quite small compared to other

sectors, but it is compensated with a lot of benefits. Although

sometimes you’ll get tired of accounting transactions because they are

all the same, you will learn to enjoy and love it. Her tips for those who

aspire to enter the government sector are the following:

For the students:

Tapusin niyo pag aaral niyo, ibig sabihin magsikap kayo na

matapos ahh..sabi ko nga sa inyo focused kayo sa pag aaral na muna,

huwag niyo muna isipin yong pagtatrabaho.alam niyo ba kung bakit?

kung nagtrabaho muna kayo tatamarin na kayong mag aral

uhhmm.kasi yon ung nakikita ko sa mga anu eh..tumitigil muna sila

kasi walang pang aral tapos magtatrabaho, din a yan mag aaral unless

kung desidido talaga yong tao na mag aral.

(Finish your study first. You should focus on your study. Don’t think
about work yet. You know what if you already wok, you’ll get tired of
studying. Because I see a lot of people like that. They have stopped
studying because they can’t pay their tuition but after that they did
not continue to study unless they have really decided that they should.
When you experience to earn money, it will be different. So if I were
you. Like in my case, I wanted to work but my parents told me not to.
They told me to finish my studies first. I know people of similar cases.
33

After they graduate, they didn’t review. They immediately work. You.
Maybe that’s what you’re planning to do. . Others think that they can
be a working student. If you can, do so. But don’t stop studying.
Because if you work, you’ll get tired of studying and you’ll stop.)

For those who are already have their licensed and aspires to

enter the government sector:

CPA na kayo wag kayong anu…maging humble lang ..kasi wag

kayong mag expect na kaagad ng malaking sweldo, kasi mas maganda
yong nagsisimula kayo sa mababa tapos tumataas..sa kin mas ..sa kin
based sa experience ko mas fulfilling yon..yong from mababa..hindi
kaya yong biglang taas agad kasi pag taas ka kaagad ..kasi yong iba
ganun eh.ang hinahanap malaking sweldo, mag established muna
kayo ng experience kasi pag sinabi..halimbawa pumasok kayo sa
ganito.nag apply kayo sa iba kung hindi kayo anu..mas makikita yong
mga experience nyo minsan makakatulong din yon..kasi yong
iba..siguro maging anu ka nga lang mababa ka lang wag ka lang ..kasi
yong iba pag nag CPA na lalo ..na mag anu..naghahanap sila doon sa
malaki ang sweldo, mga ganun..para anu hindi ka.

Maging humble lang sa anu..tapos pag nagtrabaho ka anu

focused lang tsaka tiyaga..yong talagang ahu ka ahh..ahh..kasi yong
iba pag ditto sa government sabi nila..mga ahh..government
ahh.people medyo tamad.kasi ganyan.ganyan.hindi naman lahat yong
iba responsibility ung anu ..ung isipin mo, kasi pumapasok ka sa anu
government service un eh.pag sa private siguro sweldo, kaya lang sa
private sinasabi ko lang na bawat minute bawt oras na iseserve mo sa
kanila bayad..kasi malaki sweldo pero hindi naman,hindi naman siguro
kahirap basta ang tao may systema sa trabaho niya.,time
management, mga ganun anu,pro-active ka na anu na kailangan,
maging concern ka dun sa service na anu ibibigay mo sa opisina
un..aralaral

(If you graduate, just be humble. Don’t expect an immediate

high paying job. It’s better if you start from below. Because,
that’s my case what you’ll be aiming for is promotion and
you’ll enjoy it. Just be humble and focus on your work. Because
most people in the government are lazy ones. But that’s not
absolute. You can enter the private sector though, but every
minute you spend in your work is paid. Because you are paid
with higher salary,.. But it’s not that difficult. Just establish a
system and manage your time and be proactive and concern
with the service you ‘re providing the office. For now, STUDY.
STUDY. )
34

CO- RESEARCHER C

CO-RESEARCHER D

Co- researcher D studied and finished her Bachelor in Science of

Accountancy in De La Salle University. She passed the 1990 Certified

Public Accountant Licensure Examination. At present she is the Chief

Accountant of Big Buddha Restaurant (Super Bowl of China).

Right after her graduation and while reviewing for the board

exam, she worked in an auditing firm the Carlos Valdez and Co.

Ahh before pa ku magCPA, maggtake ng board ..so nakapasok

na ko ng work..sa anu siya sa Carlos Valdez & Co.

She had a clear outlook when it comes to her career this is the

reason why all the transitions that had happened in her career was all

planned, according to her after her graduation her first priority is

practice and be employed in an auditing firm. This was her first choice,

she enjoyed her life as an auditor, she experienced a lot of things, and

she enjoyed going to different places and meeting a lot of people. She

also enjoyed the bonding moments, she and her co-workers had. This

was the highlight of a career.

Actually priority ko talagang mag audit so yon yung first choice ko ah

after graduation gusto kung mag audit.
35

()

Actually yon nga yong sisabi ku sa lahat ng worked na nadaanan ku

ang pinaka enjoy ku talagang ginawa is auditing kaya nga I stay there
in 10 years eh.. kasi andun yong travel, mapapractice mu yong
profession mo tapos syempre you meet a lot of people kasi you go to
the different accounting department para magconduct ka ng worked
mo so marami ka talagang makikilala

()

Just like any other accountants who aspire to have a great career

in accounting, her main strategy is to become an auditor, this was her

stepping stone, she established a good foundation for her career,

according to her if you started in an auditing firm the transitions from

other field is a whole lot easier. As an auditor your analytical skills will

improve a lot, you will learn on how to become independent. For the

span of 10 years in the auditing firm her main strategy was that she

worked hard, and she was devoted with her work, according to her she

was not contented on just being good, she strived in order to be the

best.

Although she is a hardworking lady, she is family oriented

person, which is why when she decided to establish her own family she

resigned and switch to another company. This was also the reason why

she entered into the private sector.

Kasi nag asawa na akoeh.hahahahahahakasi ang audit katapat din

niya ang tax season diba so pag dating ng tax season usually heavy
kasi heavy yong work lod mo so mahirap e-balance kasi kung minsan
36

no time..syempre family pagdumating sa point na yon ahh.syempre

pipiliin mo mo pa rin ang family so although enjoy aku sa audit
kaylangan ko siyang e-give up kasi syempre pag andyan ka kasi ang
audit maraming overnight, out of town so yon yung commitment na
hindi ku kayang ibigay after nung magkaroon na ku ng baby.

Compared to an auditing firm the task of an accountant in

private sector is different, according to her, auditing starts from top to

bottom, you will analyzed the financial statement from the highest

figure. A private corporation on the other hand was the reverse; if you

are in accounting department you’ll starts from bottom to top.

Co- researcher D was in the private sector for 20 years and for

her, she was already successful because she attained the highest

position in their company in terms of accounting. When it comes to her

salary, she is well compensated. She also thinks although she was not

employed in a multinational company she was able to balance her

career and family.

PATTERN OF EXPERIENCES

After Employed in a company Co- Kasi nagstart nag

graduation Researcher anu talaga pero

B hindi kasi nag apply

37

aku ditto di hindi pa

nga aku diba di pa

aku CPA nun parang

nung umpisa parang

anu kahit anu

gagawin mo.

Ahh before pa ku
Co-
magCPA, maggtake
Researcher
ng board...so
D
nakapasok na ko ng

work..sa anu siya

sac Carlos Valdez &

Co. tapos doon na

ku nakapasa ng

board.

After Have taken a Master’s Co- Hmm.Ahm.Kasi

passing the Degree Researcher bago ako magteach

CPA C ahm kasi june ang

Licensure bagong teaching

Examination june eh october ang

licence so

pagkatapos ng

october, january
38

nag- aral na ako

kagad ng masteral.
Employed in a

Government Agency
Co-

Researcher Oh, immediately I

A was able to get a

job in the bureau of

internal revenue as

aahh revenue

Co- examiner

Researcher

B
First job ko kasi dito

sa government so
Employed in an office naming
Auditing firm Employees

Compensation
Co- Commission under
Researcher ng Department of
D Labor.

Actually priority ko

talagang mag audit

so yon yung first

39

choice ko ah after

graduation gusto

kung mag audit.

After 10 Have taken Master’s Co-

years in Degree Researcher

I finish masteral in
practice A
management in UP.

Co-
Oo masteral sa
Researcher
government,hindi ka
B
makakahawak ng

position na hindi ka

nagiging

ah..ah.sabihin ahh..

2005 ata yun.

Got promoted to a

higher position
Co- In 2004, I become
Researcher the deputy
A commissioner, ah

the second highest

40

position. I ah..i …

actually retired

early in 2004
Switched to another

company/ sector
Co-
I worked there for
Researcher
10 years (Auditing
D
Company) and then

after that pumasok

aku sa ..anu Asian

Airlines pero sandal

lang aku dun kasi

nagkaroon aku ng

conflict sa time eh

After 20 Attained the Highest Co- In 2004, after

years in Position Researcher becoming deputy

Practice A commissioner, ah

the second most

highest position. I

ah..i … actually

retired early in

2004, it’s optional

retirement, not
41

mandatory

retirement!ahehe! I

always emphasize

that because if it is

mandatory

retirement it means

that you are, you

had to be retired

because your age

65!

hehe..ahehe..haha!

but then after that I

join FEU, I become

dean of IABF, and

Co-
then now I’m back
Researcher
to the public sector
B
ahm..ito na I have,

we are doing tax

consultancy here,

we are marketing! I

have two

companies, one the

myrth quantum
Co-
42

Researcher consultancy, yes

D and then the second

Gained an accreditation
one is global
in his profession
business process

options inc. and we

Co- are marketing

Researcher computerize

C software and we’re

teaching

programming for

accountants.ah!

25 years in service

na ko and I attained

the highest position

in this agency in

terms of accounting.

Successkul kasi

nasa iyo na yong

panaka highest

position sa company
43

in terms of

accounting.

CLUSTERING OF STRATEGIES

Co-Researchers Strategies Reasons

Co-Researcher B After Graduation was To gain experiences

employed in a

company
Co-Researcher D

To have a greater

value for her, and

have a better

opportunity in the

Future.

Co- Researcher A

It was just luck

Entered the
Co- Researcher B Influenced by her
Government sector
father

Co- Researcher D Entered the Public To established a good

44

Sector foundation through

gaining experiences

and developing your

analytical and soft

skills.

Co-Researcher C Entered the Academe Lack of time due to

his desire to pursue

his master’s degree.

Co-Researcher D Switched to another Wants to establish a

company family and wants to

gain time for them

Co-Researcher A Have taken Master’s To pursue her dream

Degree in Business of becoming a dean of

Administration a university.

To attain a higher
Co-Researcher B
position in the

government

Co-Researcher C To expand the range

of accounting subjects

that he can teach.

45

CHAPTER V

CONCLUSIONS AND RECOMMENDATIONS

CONCLUSIONS:

RECOMMENDATIONS:

a. For undergraduates, we recommend that they should focused

first on their short term goal which is passing the board exam.

b. For those newly licensed accountant, they should be humble

enough to accept that they should start at the bottom, because

according to our co-researchers it is more fulfilling to start at the

bottom of the organization.

c. For both aspiring and already licensed CPA, they should set up a

specific goal which will serve as a basis in creating their career

strategies.
46