10th MYATIC Souvenir Program

NATIONAL ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS IN EDUCATION The National Association of Accounting Teachers in the Philippines

10 th

MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

Charting the Path to Sustainable Accounting: Ethics, Innovation, and Globalization October 26-28, 2023

Hotel Royal Singapore, 36 Newton Rd, Singapore

Sponsored by:

nacpae.inc@gmail.com

https://www.facebook.com/nACPAE

https://www.nacpae.com

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

God-centeredness Professionalism

Respect

Care

Life-long Learning

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

FRANCISCO M. CALIWAN, JR. University of Santo Tomas

President

JASMIN MAY P. BANIAGA University of the Cordilleras

RUTH E. CHEW

JERWIN B. TUBAY

Vice President - Internal

Vice President - Prof. Development

NOEL A. BERGONIA

SARAH FE SHARON L. GABRIEL

Secretary

Assistant Secretary

Ateneo de Davao University

Vice President - External

MICHELLE F. CAPISTRANO

De La Salle University

Notre Dame of Marbel University

Polytechnic University of the Philippines

JULIETA G. FONTE

DYAN NICOLE M. FRANCISCO

CEDRIC VAL R. NARANJO

Treasurer

Assistant Treasurer

Auditor

MARK LESTER T. BALASA

LORENZ NICOLE C. DUNA

LOUIE GENE G. MARASIGAN

Director

Director

Director

Asst. Vice President - Prof. Development

Polytechnic University of the Philippines

Far Eastern University

Assumption College

CARD-MRI Development Institute, Inc.

Cebu Institute of Technology

University of San Jose Recoletos

University of Santo Tomas

JIMMY I. PERU

ANGEL QUEEN M. SAMORAGA

CHRISTOPHER B. ABELINDE

Director

Director

Ex-Officio

Northeastern College

Notre Dame of Marbel University

Ateneo de Naga University

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

Intention to Whistleblow Unethical Situations Among Early-career Auditors: The Mediating Role of Virtual Work Dedication Valdemor, Ma. Vanessa. E.; Borre, Mika Angelique C.; Buzeta, Mary Angeline A.; Cordero, Victor John J.; De Guzman, Tres Gian G.; De Ocampo, Regiena S.; Derayunan, Leoj N.; Yabut, Fermin Antonio D. R.*; and Ano-Mora, Faye Abigail G. University of Santo Tomas Abstract Recent shifts in engagement structures and patterns, specifically hybrid work for the audit profession, prompted the need to expand existing studies about whistleblowing.

This shift is further aggravated by renewed requirements for accountants to take actions pertinent to non-compliance with laws and regulations (NOCLAR). Currently, existing studies have relied on the Theory of Planne Behavior (TPB) to explain the accountants’ intention to whistle blow. To respond to these trends and issues, the current study explored the possible mediation performed by virtual work dedication in explaining the relationship between whistleblowing intention and its traditional determinants (i.e., attitude, subjective norm, perceived behavioral control). The study used bootstrapped mediation analysis to explore the mediation between the said variables using a sample of 200 early-career financial statement auditors based in Metro Manila, with 1 to 3 years of working experience. The results revealed that virtual work dedication might mediate the effect of subjective norms on whistleblowing intention. The results aimed to provide baseline data amidst the changes emanating from policymakers, institutions, and administrating bodies. Likewise, auditing firms may craft policies that will strengthen virtual work dedication as such can drive the relationship between social expectations and whistleblowing intentions of auditors, especially in the context professional accountants’ NOCLAR requirements. Based on the results, future studies are recommended to explore other methods in acquiring data, to encompass multiple years to account for intentions and perception changes of respondents throughout their career, and to expand the population of the sample.

Enhanced Corporate Tax Risk Assessment: A COSO Internal Control and Enterprise Risk Management Framework-integrated Approach Rago, Gensbergh G.*; Gabriel, Sarah Sharon Fe L.; Abellar, Jonas B.; Caminade, Catherine V.; Restauro, Ma. Eleanor R.; and Villatondo, Lyn R. Cebu Institute of Technology Abstract As the tax administration gets tougher, examining tax risk becomes very essential especially among listed companies who have probability of high and complex tax risk.

By nature, tax risk is inherent in a firm’s transactions and can be attributable to the failure to pursue activities or unanticipated financial losses or adverse outcomes incidentals to a company’s tax-related process and related challenges. Tax risk can impact business results and safeguarding corporate interests. Poor handling or simple neglect of these tax risks may result to economic losses, reputational damages and even bankruptcy. Tax risks which are financial and accounting or transactional, compliance-related, operational, managerial and reputational in nature, can be assessed using COSO’s Internal Control and Enterprise Risk Management Framework – a practitioner’s perspective. With the use of the said framework, the study provided a practical overview on the tax risks present in the sample listed companies in the Philippines on a per sector basis. Considering that the ability to deal with tax risks varies on a per sector basis, this can assist listed firms in terms of having a clearer and better understanding on the common type of tax risks which may arise from their usual sectoral business transactions and activities.

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

The Effect of Motivation on the Metacognitive Strategies, Resource Management Strategies, and Overall Learning Strategies of Bachelor of Science in Accountancy (BSA) Students Trinidad, Editha O.1 ; Cueva, Jovit M.2; Garcia, Antoinette C.3; Soriano, Rainiel C.* 1; and Lambino, Ma. Cecilia Emilia A.1 1 De La Salle University-Manila, 2University of San Jose- Recoletos, 3University of Asia and the Pacific Abstract This research paper investigates the relationship between motivation and the utilization of metacognitive and resource management strategies among Bachelor of Science in Accountancy (BSA) students. The study seeks to assess how varying levels of motivation impact these cognitive processes and, consequently, the overall learning strategies employed by BSA students. Through a comprehensive literature review and empirical research, the paper shows the interplay between motivation and cognitive regulation strategies. This research focuses on the effect of motivation on the learning strategies of BSA student using Pintrich and De Groot’s Motivated Strategies for Learning Questionnaire. The research employs a quantitative method approach and looks for a causal relationship between motivation and learning strategies of BSA students with the value components, expectancy components, and affective components of motivation as independent variables and learning strategies as the dependent variable. Learning strategies are further classified as cognitive metacognitive and resource management strategies. The results of quantitative analysis show that value components and expectancy components can positively predict BSA students’ cognitive and metacognitive strategies. Moreover, the results of the regression model indicate that the predictors (value components, expectancy components, and affective components) can explain the variance in resource management strategies of BSA students. Understanding how motivation influences cognitive regulation processes is essential for educators and institutions aiming to enhance the learning experience for BSA students. By promoting and sustaining motivation, educators can foster the development of effective learning strategies, ultimately improving academic performance and long-term success for BSA students.

The impact of ESG scores on financial performance of publicly listed banks in the ASEAN region Marasigan, Louie Gene G. University of Santo Tomas Abstract Sustainability has grown in popularity in recent years. As the environment and the society demands for more sustainable growth from companies, it is interesting to know what motivates a company to engage in sustainable activities. Qualitative studies regarding this topic have laid down the framework which empirical studies can use. On the other hand, empirical studies have analyzed the relationship of ESG scores with other variables. To know whether a firm is incentivized financially by engaging in ESG activities or not, ESG scores of publicly-listed banks in the ASEAN region were tested for their effects on financial performance. Results of this study suggests that overall ESG scores have a significant negative effect on financial performance. This is contrary to published papers about the same phenomenon observed in other industries.

Recommendations were given to bank managers and stockholders, as well as future researchers.

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

How does gamification in an E-Commerce Platform Drive Customer Experience of selected accounting students? The mediating roles of perceived enjoyment and brand engagement 1 2 Caponpon, Jude S.* and Ricafrente, Mark Ivan D.* 1 2 De La Salle University-Manila, Far Eastern University-Manila Abstract This study explores gamification's impact on customer experience in e-commerce, with perceived enjoyment and brand engagement as mediators. It aims to provide marketing insights for improving customer experience, retention, and engagement through gamification—a strategy that creates positive experiences via game elements in non-gaming contexts, positively affecting consumer buying behavior. Existing literature supports gamification's significant positive influence on customer experience, particularly in hedonic and novelty dimensions. This research addresses this gap by assessing gamification's influence on customer experience, considering brand engagement and perceived enjoyment as influencing factors. Undergraduate Accountancy students who experienced gamification in a Philippine e-commerce platform were purposively sampled, and data was collected through online surveys.

The results show gamification significantly enhances customer experience and brand engagement, with no significant impact on perceived enjoyment. Additionally, brand engagement mediates the relationship between perceived enjoyment and customer experience, while perceived enjoyment doesn't mediate the gamification-customer experience link. These findings have crucial implications for businesses aiming to enhance e-commerce experiences, leading to increased purchase intent, retention, and engagement. Leveraging gamification can positively impact customer experience, fostering behavioral satisfaction, loyalty, and purchase intent, with brand engagement as a mediator. This research can guide businesses in refining their gamification strategies for a competitive edge in the online marketplace. Future research should consider study limitations, such as sampling techniques and respondent location, for result generalizability.

Financial Management Practices and Survivability of Local Food Establishments Atchienza, Reinhard John U.; Carillo, Mae Antonette C.; Deguma, Jeferlyn Grace C.; Dumala, Nesalee Jane B.; and Capistrano, Michelle F.* Notre Dame of Marbel University Abstract This study determined the extent of implementation of financial strategies by local food establishments in the City of Koronadal and their corresponding survivability to ascertain whether a significant relationship between financial management strategies and survivability exists. Since Covid-19 happened nexpectedly, the researchers were concerned about how local food establishments were able to cope and survive their operation. The researchers obtained the sample size through using the Slovin’s Formula and simple random sampling for the statistical technique. From the total population of 726 local food establishments which are narrowly identified into coffee shops, milktea shops, snack houses, local restaurants, and others, 256 local food establishments were considered as respondents for the study and selected via an online randomizer.

Financial management practices are measured in terms of budgeting, cost reduction, debt utilization and asset liquidation, whereas survivability is measured on length of closure, retrenchment, duration of debt payments and financial situation. Most of the respondents are micro-sized businesses, operating for 5-10 years, and are mostly local food restaurants. Based on the results, financial management practices on average are highly implemented, while survivability on average is also interpreted as high. These results are considered significant (Sig.0.00) in Pearson r correlation, with a coefficient of 0.625 which was interpreted as with positive and high correlation. The results show that there is a significant relationship between financial management practices and survivability. This concludes that a change in financial management practices affects the survivability of local food establishments.

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

PASCASIO S. BANARIA 1973-1975

ASSER S. TAMAYO 2006-2007

MANUEL A. REYES 1976-1977

MA. CONCEPCION Y. LUPISAN 2007-2008

MARCELINO BANARIA 1978-1982

ARCHIMEDES E. IBAY 2008-2009

MA. VIOLETA V. VICENTE 1983-1984

JOSE M. IRENEO 2009-2010

ERLINDA PEFIANCO 1985

REYNALDO R. OCAMPO 2010-2011

FELICIANO ROQUE 1986

MELCHOR Q. BOMBEO 2011-2012

DOLORES BANARIA 1987-1992

ROEL E. HERMOCILLA 2012-2013

FELISA BERTOL 1993-1994

MYRNA Q. MALLARI 2013-2014

DANILO A. PRINCIPE 1995-1996

FERDINAND A. RODRIGUEZ 2014-2015

RAUL C. ADDATU 1997-1998

OMAR ERASMO G. AMPONGAN 2015-2016

FRANKLIN T. AGAMATA 1999-2001

ANTONIO J. DAYAG 2016-2017

MARIANO M. LERIN 2001-2002

HENLY S. PAHILAGAO 2017-2018

GLORIA T. BAYSA 2002-2003

EDWIN M. DELOS SANTOS 2018-2019

MARIETTA B. SORIO 2003-2004

FLORENZ C. TUGAS 2019-2021

RHAMIR C. DALIOAN 2004-2005

ALLAN FRANK B. SILVA 2021-2022

ERWIN VINCENT G. ALCALA 2005-2006

CHRISTOPHER B. ABELINDE 2022-2023

10th MID-YEAR ACCOUNTING TEACHERS’ CONFERENCE

10thMYATIC

MID-YEAR ACCOUNTING TEACHERS’ INTERNATIONAL CONFERENCE Charting the Path to Sustainable Accounting: Ethics, Innovation, and Globalization

Hotel Royal Singapore October 26-28, 2023

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