Title: LIVED EXPERIENCES OF CPA TEACHERS IN A STATE UNIVERSITY ON CONTINUING PROFESSIONAL DEVELOPMENT COMPLIANCE
Author: Timoleon S. Lianza
Abstract:

This study explores the lived experiences of Certified Public Accountant (CPA) teachers in a Philippine state university regarding their compliance with Continuing Professional Development (CPD) requirements. Using a qualitative phenomenological approach, six CPA educators were interviewed to understand their motivations, challenges, institutional support, perceived benefits, and recommendations for improving CPD implementation. Thematic analysis revealed five key themes: compliance driven by external mandates, financial and institutional barriers, perceived limited relevance of CPD activities, value in staying updated with professional knowledge, and a strong call for policy and structural reforms. Findings indicate that CPD compliance is largely motivated by regulatory requirements such as license renewal and accreditation, rather than intrinsic professional growth. Participants reported challenges including high costs, limited access, and insufficient institutional support. While CPD was found useful for updating content knowledge, its impact on teaching practice was perceived as minimal. The study concludes that current CPD policies are burdensome and misaligned with educators’ professional contexts. It recommends policy reforms that prioritize relevance, accessibility, and institutional backing to enhance CPD’s effectiveness. These insights aim to inform educational leaders, policy makers, and accrediting bodies in designing more responsive and equitable CPD frameworks for accounting educators in higher education.

Keywords: Continuing Professional Development (CPD), CPA Teachers, Lived Experiences, CPD Compliance
DOI: https://doi.org/10.38193/IJRCMS.2025.7312
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Date of Publication: 20-05-2025
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Published Vol & Issue: Volume 7 Issue 3 May-June 2025