About the Department

The Accountancy Department is a department under the College of Business, Economics and Accountancy of the Mariano Marcos State University. It offers two undergraduate programs, Bachelor of Science in Accountancy (BSAcc), an AACCUP Level III-Reaccredited program and Bachelor of Science in Accounting Technology (BSAT), a ladderized program.

Our Department is composed of 13 competent and dedicated full-time faculty members:

▪ Mr. Plaridel E. Abian, Jr., CPA

▪ Dr. Angelina B. Abrojena, CPA – Dean, CBEA

▪ Mr. Lester P. Acoba, CPA

▪ Mr. Richard Jay B. Agtang, CPA

▪ Ms. Sharon A. Bactat, CPA

▪ Ms. Sheryll May P. Briones, CPA, MBA

▪ Ms. Sherie Anne G. Calapao, CPA

▪ Prof. Divina M. Cayabyab, CPA, MAPA – Program Coordinator, BS Accountancy

▪ Ms. Lorelei Joy A. Corpuz, CPA, MBA – Department Chairperson/Program Coordinator, BSAT

▪ Prof. Suerte R. Dy, CPA, MBA – Associate Dean, CBEA

▪ Prof. Adrian L. Galapon, CPA, MBA

▪ Mr. Jonathan Rex M. Quirino, CPA

▪ Ms. Ma. Kristel Kae T. Sacoco, CPA


The Accountancy Department commits itself to attain excellence, responsiveness, efficiency and effectiveness for trained manpower who will assume leadership and responsibility in business, industry and government service. Guided by the core values: knowledge, inclusiveness, professionalism, spirituality and social responsibility, the Department aims to:

  1. provide quality instruction in accountancy which is responsive to local and global needs and expectations;
  2. build and maintain a highly qualified manpower and well-equipped proactive Department through lifelong learning and continuous professional development;
  3. foster a culture of research along its academic offerings and other related areas;
  4. produce and publish research-based and community-based materials for instruction and extension use and other alternative education mode;
  5. share resources and expertise to the community through a continuing education, capability building and volunteerism programs;
  6. establish linkages and strengthen partnerships with industries and other stakeholders both local and foreign; and
  7. inculcate positive values and attitudes among students for the development of socially responsible and democratic citizenship, concern for the environment and a strong sense of national pride.


Program Offerings

The Accountancy Department offers the following undergraduate programs:

  • Bachelor of Science in Accountancy (4-year program)
  • Bachelor of Science in Accounting Technology (4-year, ladderized program)

Bachelor of Science in Accountancy (BSA) Program

The Bachelor of Science in Accountancy program prepares students for a professional career in accounting and related fields, equipping them with the competencies, skills and values to function effectively in global economic condition and complex business environment. Emphasis is on the socially responsible practice of the discipline for decision-making in small business, corporate organization, government and cooperatives.

The program complies with the latest competency framework for professional accountants issued by the International Federation of Accountants (IFAC) through their International Education Standards. Thus, this qualifies the graduate of this program to take assessments leading to certifications in Accountancy given by the Professional Regulatory Commission — Board of Accountancy (PRC-BOA) and other global professional Accountancy organizations.

Program Outcomes:

  1. resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting and reporting, cost accounting and management, accounting and control, taxation, and accounting information systems;
  2. conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies;
  3. employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions;
  4. apply knowledge and skills to successfully respond to various types of assessments; and (including professional licensure and certifications); and
  5. confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant


Bachelor of Science in Accounting Technology (BSAT) Program

The Bachelor of Science in Accounting Technology is a ladderized degree program. After completion of the second year, a Certificate in Accounting Technology is awarded equivalent to National Competency II (NC II) of the Technical Education Skills and Development Authority (TESDA) (CMO #50, s. 2008).

The program prepares students for the Certified Accounting Technician (CAT) licensure examinations and for employment in private establishments (e.g. BPO industry) and public sector (government agencies) as entry level accountants.


Awards/Recognition of the Department/Program

The performance in the CPA Licensure Examination is an indicator of the quality of graduates an institution produces. For 15 years, the performance of the BS Accountancy graduates in the CPA Licensure Examination has been exemplary. Some significant awards that had placed the University in the roster of Top Performing Schools in Accountancy in the entire country were:

October 2004 – No. 4 Category D (10-25 examinees)

October 2005 – No. 2 Category D (10-25 examinees)

October 2007 – No. 3 Category C (26-40 examinees)

Moreover, it is noteworthy to mention that the University has produced topnotchers in various years. To wit,

Date of Examination



October 1988

Salvador C. Lopez

12th place

May 1997

Romeo N. Regaspi Jr.

18th place

October 1997

Rolly R. Rosales

Growen F. Viloria

4th place

14th place

October 1998

Carloui A. Abad

Leah D. Nicolas

Adan S. Bautista

18th place

18th place

20th place

October 1999

Gemma G. Ulep

5th place

October 2005

Mark Joseph A. Rivera

7th place

In 2017, the University was included as one of the 20 best accountancy schools in the Philippines by LocalPulse. Local Pulse School Rankings was created to guide students who are planning to take any degree program in one of the colleges and universities in the country. The 2017 criteria include the overall board exam performance, number of examinees, top performing examinees, accreditation level, and faculty-student ratio. “These rankings are an important tool for parents, students, and schools seeking the right academic setting,” LocalPulse said.


Other Pertinent Information

For more information, you may contact the Department Chairperson, Ms. Lorelei Joy A. Corpuz at (077) 670-1874.