CHED

Updates
Accountancy Programs

Arnel Onesimo O. Uy, PhD, CPA, CMA

Chair, Technical Commi/ee on Accountancy Educa6on
July 18, 2017
Accountancy Week
PICPA House, Manila
Direc=ons of
Accountancy
Educa=on
[CHED Updates]
 Members of the
Technical CommiEee
Chair DR. ARNEL ONESIMO UY Academe

Members ERWIN ALCALA Academe
Dr. ELISEO AURELLADO PRC- BOA representa6ve
Dr. MARICON LUPISAN Academe
Dr. CHALLONER MATERO Academe
AEy. SAMUEL VILLACAMPA Industry/Academe
 Where are we now?
The Road to the PSG in Accountancy
CHED
Directions, Deliberations Resolution
Trends and and Design Consultation 231-2017 Dissemination
Shifts

Review and PSG

Formulate Public Public
consultaEons released
/Design Hearing OrientaEon
(FGDs) (CMO)

Nov 2nd Qtr 4th Qtr

2014-2015 2015 2015 2017 2017


 What do we have?
Direc=ons and Outputs
1. Philippine Accoun=ng Educa=on Framework (PAEF)
 What do we have?
Direc=ons and Outputs
1. Philippine Accoun=ng Educa=on Framework (PAEF)
2. Program Standards and Guidelines (PSG) for 4
accountancy programs
BS in Accountancy (revised)
BS in Accoun6ng Informa6on System (ex BSAcT)
BS in Internal Audit (new)
BS in Management Accoun6ng (new)
 What do we have?
Direc=ons and Outputs
1. Philippine Accoun=ng Educa=on Framework (PAEF)
2. Program Standards and Guidelines (PSG) for 4
accountancy programs
3. Capstone Requirement
Research competencies (method, analysis)
Mentored prac6cum (400-hours)
Synthesis paper (Thesis or Research paper)
 What changed?
Revisions in the accountancy curriculum

1. Focus and emphasis on learning outcomes

Based on the OBE framework (CMO46/2012)
Learning outcomes drives curriculum
Not simply a checklist of subjects but based on unique
learning maps (curriculum map) of the HEIs
 What changed?
Revisions in the accountancy curriculum

1. Focus and emphasis on learning outcomes

CHED Common (HEIs) [5]
Typology (Research, College, Ins=tute) [1]
Discipline-specic (Business and Management) [5]
Sub-discipline-specic (Accountancy) [5]
 What changed?
Revisions in the accountancy curriculum

1. Focus and emphasis on learning outcomes

2. Curriculum standards
Based on IFACs IES IPD framework
IES # 2 (IPD-Technical Competence),
IES # 3 (IPD Professional Skills)
IES # 4 (IPD Professional values, ethics and aNtudes)
IES # 5 (IPD Prac=cal experience)
The Framework for IES
IniEal Professional Development
IPD includes the following
General educa=on,
Professional accoun=ng educa=on (IES # 2, 3, 4), and
Prac=cal experience (IES # 5).
 What changed?
Revisions in the accountancy curriculum

1. Focus and emphasis on learning outcomes

2. Curriculum standards
3. Program structure which is aligned with the IES IPD
Framework
 The Framework for IES
IniEal Professional Development
IPD includes the following
General educaEon,
Professional
accounEng educaEon
o Common B&M
o Core AccounEng
o Cognates/major/professional
PracEcal experience.

Revision # 3
Accountancy Program Structure For BSA
 The Framework for IES
IniEal Professional Development
IPD includes the following
General educaEon,
Professional
accounEng educaEon
o Common B&M
o Core AccounEng
o Cognates/major/professional
PracEcal experience.

Revision # 3
Accountancy Program Structure
 What changed?
Revisions in the accountancy curriculum

1. Focus and emphasis on learning outcomes

2. Curriculum standards
3. Program structure
4. Capstone requirement
A capstone project is a mul-faceted assignment that serves as a
culmina-ng academic and intellectual experience for students,
typically during their nal year . . . or at the end of an academic
program or learning-pathway experience.
 CAPSTONE REQUIREMENT
Components and Standards

INPUT INTERNSHIP OUTPUT/

SYNTHESIS
Research Method Mentored
Sta=s=cal Analysis prac=cal Research Paper
experience

6 units 6 units 3 units

cri6cal and Minimum of 400 hours; thesis or
analy6cal Assigned mentor (max of technical paper
thinking skills 20 students);
MOA with TOR; and
Maximum load of 12 units
 What now?
The N.E.X.T. Steps

PSG/CMO
Public Decisions Re-tooling ImplementaEon
OrientaEon

4th Qtr 2017 2017-2018 AY2018-19

 How does this aect us?
Points to ponder
1. Connect more to DO less
Use the curriculum map to locate your
course and know how it contributes to the
program outcomes
Be a team player
Make technology your friend
 How does this aect us?
Points to ponder
1. Connect more to DO less
2. Level UP to drill DOWN
Specializa=ons in the profession
Advance degrees
 How does this aect us?
Points to ponder
1. Connect more to DO less
2. Level UP to drill DOWN
3. Facilitate more and TALK less
Tell me and I forget. Teach me and I
remember. Involve me and I learn.
Benjamin Franklin

 CHED Updates
Accountancy Programs

Arnel Onesimo O. Uy, PhD, CPA, CMA

Chair, Technical Commi/ee on Accountancy Educa6on
July 18, 2017
Accountancy Week
PICPA House, Manila