Proponent(s)
Timoleon S. Lianza
Abstract
This paper examines how global best practices in Continuing Professional Development (CPD) from leading accounting education systems can be integrated with the lived experiences of Certified Public Accountant (CPA) educators in the Philippines. Anchored in findings from a prior phenomenological study involving six CPA teachers from a state university, this article critically juxtaposes their insights with established CPD frameworks in Australia, the United Kingdom, Canada, and Singapore. Thematic analysis surfaced five core themes: regulatory-driven compliance, financial and institutional constraints, limited perceived CPD relevance, recognized benefits in professional updating, and strong calls for policy and structural reform. A comparative matrix reveals that Philippine CPD policies currently fall short in key areas such as flexible delivery modes, institutional integration, outcome-based assessment mechanisms, and state-supported subsidies. In response, this study proposes a hybrid CPD model that contextualizes international best practices to better fit the Philippine higher education system. The model emphasizes institutional and financial support, alignment with educators’ specific teaching roles, and enhanced accessibility through blended and modular learning platforms. By bridging lived experiences with global standards, the study contributes a research-informed, actionable pathway towards a more responsive, equitable, and sustainable CPD framework tailored for Filipino CPA educators.
Publication Date
May 2025
Name of Research Journal
International Journal of Research Publication and Reviews
ISSN / ISBN
ISSN 2582-7421
Volume and Issue No.
Vol 6, Issue 5
Citation
Lianza, T. S. Bridging the Gap: Integrating Global Practices in CPD with the Lived Experiences of Filipino CPA Educators.
