CREATION OF THE RESEARCH FORUM

My research panel suggested that I post my survey questionnaire in the internet. As I am having a hard time contacting the people where I am supposed to post my questionnaire and also a hard time for getting as many accountants to respond to my survey questionnaire, I decided to create a blog. I don't know yet how this blog will be viewed by my fellow accountants from all sectors, those working for the government, the academe, private companies and accounting firms. These are my target respondents.

My research is about the accredited professional organization of accountants in the Philippines and how it fairs in terms of services to its members. I used the balance scorecard approach which was originally conceptualized by Kaplan and Norton in 1996. This approach views the evaluation of four perspectives as the important areas to be considered for an organization to be effective.

The four perspectives are customers, internal process, financial, and learning and growth. Customers for a business organization in one sense may come in the form of members in another sense if the organization is a professional association like that of Philippine Institute of Certified Public Accountants (PICPA), constituents for a city or municipality, or even stakeholders as a broader perspective. Internal process perspective looks on the policies and operation of the organization. Financial perspective deals with the financial performance and financial condition of the organization. Learning and growth looks on innovation, advancement, development and plan of the organization towards achieving continuity, improvement and expansion.

Looking at an organization in these four perspectives will help the management to continually achieve greater height in terms of providing effective services to its stakeholders. Thus, labelling the organization as being effective. I am, as the researcher, therefore, is aiming for the organization, PICPA, to look at this four perspectives and study its potentials in terms of giving satisfactory service to its members, the professional accountants in the Philippines.

By responding to the survey questionnaire, the study, using analytical tools, will attempt evaluate the responses of the accountants, leading to a conclusion and recommendation as to how the organization can further improve its effectiveness as a professional organization.