Needs analysis of accountancy students and professionals : basis for module production

Abstract

This descriptive survey method was designed for the 50 accountancy students and 46 accounting professionals working in different offices. After collecting substantial data through a survey, the findings of the study indicates that Reading Comprehension Skills of accounting students in literal and interpretive levels are strong while in the integrative, critical and creative levels, they are moderately weak. Likewise, the literal reading comprehension skills of the accounting professionals in the industry is needed to a large extent. However, the interpretive, integrative, critical and creative levels are needed only to some extent in the accounting firms. Based on the findings, the researcher has the following conclusions: the reading comprehension skills of the accounting students is strong in the literal level but moderately weak in the interpretive, integrative, critical and creative levels; whereas, the literal reading comprehension level for accounting industry is highly needed to a large extent compared to the other higher comprehension levels. Therefore, the reading curriculum of the college of accountancy should be enhanced especially in the higher levels of reading comprehension. Key Words: education, accountancy, needs analysis, reading comprehension, Philippines