The Demands for Accounting Graduates of BPO Industry: An Exploratory Study of the Learning Outcomes Required

The field of Bachelor of Science in Accountancy (BSA) is constantly changing due to advancements in technology and shifts in the business environment. As a result, it is crucial to ensure that educational programs for BSA are in line with the future needs of the industry. This study investigates the learning outcomes that the BPO industry demands to know the subjects on which DHVSU should focus more and the necessary activities to implement to prepare the students for real-life work. This exploratory study looked into the particular learning outcomes that the business process outsourcing (BPO) industry expects from accounting graduates. In today's worldwide economy, the BPO sector is a key player, particularly in financial and accounting services. Understanding the fundamental knowledge, skills, and attitudes required for accounting graduates entering this sector is critical for future accounting professionals. The study used qualitative methods such as interviews and interview guides to explore the perspectives of BPO sector supervisors. Through thematic analysis, several key learning outcomes emerge, encompassing familiarity with basic accounting and accounting software. Moreover, skills include proficiency in accounting software, communication, critical thinking, and continual active learning. Additionally, attitudes like effective communication, core values, building good relationships, time management, and analytical thinking are highlighted as indispensable in the BPO setting. This paper also offers a model, namely the “BASA DA MAPASA Model of Learning Outcomes Required by the BPO Industry,” which helps to specify the learning outcomes that BPO companies looks for accounting graduates.