Outsourcing in Accounting and Expert Financial Controller: Empirical study of the Philippine Call Center Business

One of the major expectations from the call center business is to generate skilled personnel with expertise in providing solutions to the current business challenges through a research that enables companies to respond to the global demands. This expectation has raised a lot of pressure to the top managerial team specially in outsourcing abroad. Greater emphasis is also placed on the cost of processing the rightful personnel. This study aimed to know the reasons that make call center business outsource. It also sought to know the difference between the outsourced and internal work results and the perceptions that align in improving the quality of services in line with the gap existing in the impacts of outsourcing. Data were gathered through the phenomenological design, wherein, seventeen top managerial personnel coming from five different firms were interviewed. Risks (Downfalls) were found in the study. First, is exposing the firm’s confidential financial data to the third party after being outsourced. Second, are the difficulties found in synchronizing the deliverables. And finally, the large amount of cost that is attached to outsourcing. Recommendations were given to managers that it is deem imperative to include internal swiftness and expertise, filling up internal resources, and focusing on core business process

Testing the Moderating Effects of Sex, Age and Job Classification on Work-life Balance, and Job Satisfaction of Higher Education Institution Employees

Work-life balance and job satisfaction have become a predominant issue in the workplace especially for those with conflicting responsibilities. This study examined the relationship of work-life balance and job satisfaction of 120 employees of a sectarian higher education institution. It further tests the effects of sex, age, and job classification on the relationship between work-life balance and job satisfaction. Validated survey questionnaires were used to assess the employees’ work-life balance and job satisfaction. The moderator variables are sex, age (classified as above 40 years old and 40 years and below), and job classification in terms of teaching and non-teaching. The study utilized the descriptive and structural equation modeling techniques using SPSS version 23 and AMOS. The overall results revealed that the employees agree that they have a balanced work and family life. Further, the employees also claimed that they are highly satisfied with their current job. This study established that work-life balance has a positive influence on job satisfaction. The effects of sex, age, and job classification do not moderate the relationship of work life balance and job satisfaction. This research can be beneficial not only to academic institutions but also to any organization especially in maintaining the human resources of the institution

Factors Affecting Students’ Pursuance to Complete the Bachelor of Science in Accountancy Course

The accounting profession has always played a vital role in the business world because of the financial information that helps in the decision-making of businesses. Statistics from several studies indicate a downward trend in accounting graduates. Therefore, this study determined the factors affecting the students’ pursuance to complete the Bachelor of Science in Accountancy (BSA) program, given that several studies indicated a decline in the enrolment of accounting degrees. The factors considered were stereotypes, social conditions, social status, and economic reasons. The correlational method of research was employed to gather information using survey questionnaires. The study was conducted in three selected higher education institutions in the Philippines with a total of 145 freshmen and sophomore students, chosen through stratified sampling. Regression analysis revealed that stereotypes and economic reasons significantly influence the students’ degree of pursuance to BSA courses. The findings implied that students who are less likely to stereotype and have stronger economic reasons are more likely to complete the accountancy program. On the contrary of the results, the factors social conditions and social status do not significantly influence the pursuance of the students. The study also revealed that regardless of year level and sex, students’ degree of pursuance remains unaffected. One implication of this study is for students to disregard the stereotypes of the accounting profession and focus more on the economic reasons to have a higher level of pursuance to finish the accountancy course. They must understand the scope of the profession to be more dedicated to becoming an accounting professional Keywords: pursuance to complete the Bachelor of Science in Accountancy (BSA) stereotypes, social conditions, social status, and economic reason