Asia Pacific Journal of Academic Research in Business Administration | Volume 7, No. 2 | September 2021 ________________________________________________________________________________________________________ 63 Research Competencies among Accounting Teachers in Region 4: Basis for Development of Research Program for Association of Certified Public Accountants in Education (ACPAE) Dr. Rey Fernan Refozar Asia Pacific Journal of Academic Research in Business Administration Vol. 7 No. 2, 63-74 September 2021 P-ISSN: 2467-6691 E-ISSN: 2467-5148 College of Business Administration, Lyceum of the Philippines University Batangas rgrefozaar@lpubatangas.edu.ph Date Received: August 4, 2021; Date Revised: August 12, 2021 Abstract – The study attempts to determine the research competencies of the respondents on the areas of research conceptualization, operationalization, data collection, data processing and analysis, and research application. The study used descriptive research design to determine the research training needs among the 115 accounting teachers. The results revealed that accounting professors have master's level competencies in research conceptualization, operationalization, data collecting, data processing, and analysis, and are called research practitioners. Accounting education, financial analysis, and reporting are the three areas of study that have generated the most interest. The desire to advance professionally is the primary motivation for conducting research. One of the most important issues and problems in conducting research is class schedule. Based on the findings, the researcher was able to create a research program to help Accounting Teachers improve their research skills. Future research may focus on research methods and creativity during pandemics, as the current study is restricted in terms of research competencies, motivation, and challenges encountered. Keywords – Accounting Education, ACPAE, Research Competency, Teachers INTRODUCTION Research is one of the main functions of the higher education sector. Universities and colleges are expected to lead in the conduct of discipline, pace, policy oriented, technology directed and innovative creative researchers that are locally responsive and globally competitive. While research competency development is an essential component of higher education, methods to assess this outcome frequently rely on the self-assessment of the participants [1]. Furthermore, research competence is a mixture of personality attributes, indicating the possession of information and expertise in research. Four dimensions comprise the structure: motivational, emotional, involved, and reflective. This requires a series of more common competencies that include value-semantic, professional growth, general cultural, labor and social, educational, cognitive, communicative, informational [2]. Accounting schools should not be overlooked when it comes to encouraging accounting professors to do research. The necessity for research in accounting education is incorporated in the updated rules and standards for Bachelor of Science in Accountancy programs under CHED memorandum order no. 27, series of 2017. These amended rules aim to implement the Worldwide Federation of Accountants' international education standards in accounting education on a local level in order to keep graduates up to date with the demands of the global workplace. The trade pact mandates that accounting schools employ competent and qualified research personnel to conduct research and provide support to faculty and students in the conduct of research. In addition, according to the recent study of Islam, [3] the accounting profession will face significant changes in the next three decades, and professional organizations, their members, and educational institutions should respond, hence would entail the need to measure the competency of accounting teachers in the conduct of research. Research competence is defined by Mallari and Santiago, [4]; Gomez and Panaligan [5] as the knowledge, abilities, and experience required to do research. Schooling, seminars, and other such activities might have helped to acquire or strengthen such abilities. Experiments in conducting research might also help you improve your research skills. Academic