Framing the Processes in Asynchronous CPD Online for Accounting Teachers in the Philippines

The BoA Resolution No. 358-2016  requires increasing the Continuing Professional Development (CPD) requirements for all Certified Public Accountants(CPAs) from 60 to 120 units. This action intends to strengthen the Accountancy profession in the Philippines and be globally comparable with the CPD requirements for CPAs in other countries.  For CPAs in Education, the most pressing issues that have to deal with the increase of CPD units are the costs of the CPD and the disruption of their classes when they attend seminars which may affect the quality of their classroom instructional delivery.  With the Pandemic in the Philippines, CPD activities were delivered online.  These opened a new perspective for value innovation in the delivery of CPD through asynchronous methodology.  This research paper used mixed methods to frame processes for the asynchronous CPD.  The researcher surveyed 242 accounting teachers from 72 universities and colleges in the Philippines to assess the need and preferred features for asynchronous CPD Online and identified and proposed components of processes using the empirical case study method.

Keywords: Continuing Professional Development(CPD), Asynchronous CPD Online, Processes, Systemic Design,  Process Design