No abstract

Through this study, we want to determine whether workplace spirituality has mediating effects between individual's spirituality and organizational performance in a hospitality business in Hotel X, Clarkfield, Angeles City, Pampanga, Philippines. We used the Spirituality Assessment Scale developed by Hamilton Beazley, PhD targeting one hundred twenty-nine respondents. As far as we have known, our study may serve as one of the pioneering studies of spirituality in the hospitality industry. Overall, hotel employees (the management and rank-and-file) are relatively more spiritual as shown on the Spirituality Assessment Scale, which are made up of two dimensions: spirituality definitive dimension and spirituality correlated dimension. The correlational analysis showed that the employees’ spirituality moves in the same direction as to how employees find meaning and purpose to their work and how they perceived organizational performance. Also, there is no significant difference on the assessment of the spirituality and organizational performance among the employees based on the respondents’ level of education, except under the components of inner life, meaning at work & personal responsibility. Hence, we encouraged businesses in the hospitality industry to promote spiritual activities in the workplace

CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs

This research was carried out to assess the qualifying examinations being administered by a school’s department for a of university in Central Luzon, Philippines for the Incoming Second Year, Third Year and Fifth Year BS Accountancy Students. Using the physical and administrative factors are from Aiken et al. (2008), and the Psychological Testing and Assessment, and University of Waterloo’s Center for Excellence (2016), when Preparing Tests and Exams are the guidelines for qualitative factors of exams revealed that the quality of exams had the lowest mean rating compared to physical environment and administrative responsibilities as the factors when assessing the qualifying examinations. The participants were two hundred ninety four (294) students who took the qualifying examinations. The analysis of variance findings confirmed that there is a significant difference on the assessment of the qualifying exams if grouped according to incoming year level and status. The return of the two strike policy to replace the one strike policy, is the most preferred recommendation by the examinees followed by the special remediation program for deserving ‘late bloomer’ students and the special review classes in preparation of the examination.

The Certified Public Accountant Licensure Examinations among BS Accountancy graduates can be considered as the culminating direct measure on how an accountancy retention policy program in a school prepares students to becoming CPAs. This study is aimed to gauge how cumulative qualifying grade point average of a student from first year to fifth year college and the fifth year comprehensive exams serve as predictors for the CPA Board Exams for a university in Central Luzon, Philippines. To measure the quality of the predictors, October examinees from the graduating batch were the focus of the study. With five hundred fifty three (553) BS Accountancy coming from five alumni batches, three hundred fifty eight (358) passed, fifty five (55) are conditioned and one hundred twenty (120) have failed during the first take of comprehensive exams. Auditing theory, business law and taxation are the most difficult subjects with less than two thirds (< 2/3) of the first takers as passing the said subjects. Those with a CGPA of 1.554 or higher in the undergrad, finishing with latin honors have the highest probability of passing the board. A range of four percent (either -4% to +4%) serves as the average variance between fifth year comprehensive exams and board examination performance for all first takers. Both the CGPA (r=0.632) and comprehensive examinations (r=0.745) are moderate predictors of the board examinations which imply that the accountancy program for the university can still be improved to further prepare the students to become CPAs.