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"Magna Carta Act of Persons with Disability: An Investigation of Employment

Accommodation of Industry and Its Relationship"

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
ISSN: 2643-976X
Vol. 5 Issue 7, July - 2021, Pages: 34-46

“Magna Carta Act of Persons with Disability: An Investigation of

Employment Accommodation of Industry and Its Relationship”
Ricardo S. Jimenez1 and Alan Y. Cabaluna2
1
College of Business Studies, Don Honorio Ventura State University
Bacolor, Pampanga, Philippines
[email protected]
2
School of Graduate Studies, Manila Central University
Caloocan City, Philippines
[email protected]

Abstract: The study aimed to determine the relationship between perception of employment accommodation and compliance with
Republic Act (RA) 10524, an act expanding the positions reserved for PWDs, for the purpose of amending RA 7277, Magna Carta
of Persons with Disability. Respondents were HR practitioners of various businesses employing PWDs in Municipality of Marilao,
Bulacan, Philippines A descriptive correlational research design was employed. Data were further processed through SPSS using
Pearson r moment of correlation coefficient to determine whether statistically significant association exists between variables.
Results revealed that respondent-companies are substantially compliant with nearly all applicable standards or provision of the Act
met. A very strong positive correlation likewise exist between variables. Statistically significant relationships were found between
perception based on knowledge and compliance with the Act, as well as between perception based on skills/competency and
compliance with the Act.

Keywords— Republic Act 10524, People With Disabilities (PWD), Republic Act 7277, Human Resource Practitioner,
Employment, Magna Carta for PWD, Compliance,Skills and Competency
The Magna Carta accords certain rights explained
Moscoso (2017) and privileges to PWDs, including those
I. INTRODUCTION regarding employment, And grants equal opportunity for
employment. It states that no disabled person will be denied
Globally, around 150 million adults experience access to opportunities for suitable employment. In other
significant difficulties functioning. In fact, 1 out of 7 of the words, a qualified disabled employee shall be subject to the
total global population are significantly identified as disabled. same terms and conditions of employment. The same
Disability prevalence is increasing. (WHO, 2011). compensation, privileges, benefits, fringe benefits, incentives
Under RA 10524, Persons with Disability (PWDs) or allowances as a qualified able bodied person shall also be
refer to “individuals who suffer long-term physical, mental, given.
intellectual or sensory impairments which, upon interaction
with various barriers, may hinder their full and effective Persons with Disabilities (PWDs)
participation in society on an equal basis with others”. Rall, Many persons with disability (PWD) belong to the
Reed, and Essex (2016) express that nowadays the poorest sectors of society and their poverty and disability
employment of people with disabilities is seen not only as a severely limit their entry into employment. It has been pointed
civil rights issue, but also practical for businesses, government out that figures on the labor 28 Employers’ Attitude Toward
budgets and citizens. Hiring PWDs participation of PWDs in the Philippines are
Riesena, Morgana and Griffin (2015) opine that inconsistent and not well-established (Buenaobra, 2011).
successful employment outcomes for people with disabilities Attitude. People’s behavior is based on their
are more of the norm today. Those are civil rights where the perception of that reality is, not on reality itself. Since
social barriers are lessened for people with disabilities. Which different people can view the same situation in different ways,
also includes supporting equal education, economic, and the interpretation of the meaning of a particular event
employment opportunities which is now part of the Philippine determines how these individuals will react to it. Thus,
culture. To bolster this practice, Republic Act No. 10524 was perception can be thought of as an intervening variable that
passed in 2013 amending Republic Act No. 7277 or the influences behavior within the context of a diverse workplace,
Magna Carta for PWDs. These laws require government these differences can readily moderate the ways in which
agencies to reserve at least 1 percent of their total positions to people respond to a variety of organizational and managerial
PWDs. Corporations with more than 100 employees are practices. Obiewa Kenedy (2016). Different individuals, for
encouraged to do the same. example, will vary in terms of how much importance the
attach to intrinsic job related rewards, the style of leadership

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Vol. 5 Issue 7, July - 2021, Pages: 34-46

they prefer, their need for interpersonal contact and is effectively removed from the coverage of Article 80 of the
interaction, and their tolerance and acceptance of job Labor Code. This provision provides for special allowable
responsibility. Attitudes are learned: There are several general terms and conditions for the employment of handicapped
processes through which attitudes are learned (1) the workers. Meanwhile, Art. 78 of the Labor Code defines
outcomes of our own experiences (trial and error); (2) our handicapped workers as individual whose earning capacity is
perceptual tendencies and biases; (3)our observations of impaired by age or physical or mental deficiency or injury.
another persons responses to a particular situation ; (4) our Jasper (2013) Employee abilities and workplace
observation of the outcomes of another persons experiences accommodations raised substantial concerns, while
and (5) verbal instruction about appropriate responses to and financial incentives and practices addressing workplace
characteristics of a particular stimulus. According to the study attitudes were seen as especially helpful solutions.
of Donald T Campbell as cited of Denzin (2017). Employer concerns toward hiring varied significantly by
Knowledge and Skills/Competencies. People with employer size, with employers with more workers being
disabilities are also vulnerable to psychological problems, more likely to hire those with disabilities than those with
such as poor self-concept and self-esteem that further prevent fewer workers. Should work to overcome limitations
them from seeking employment (According to the study inherent in the source data used by further disaggregating
Facchini, 1986; Long, 1997; Khor,2002; Masi, et al, 1999 as business types within the leisure and hospitality industry,
cited Ching Mey See 2011) . Studies have indicated that and to examine how socio‐demographic factors impact
people with disabilities have been aware of the potential employer perceptions.
discrimination in education, training, and employment from a In Business diversity, employer based barriers to
young age (According to the Khor, 2002; Watson, et., al, employment for individuals with disabilities are largely
1999) as cited also in Ching Mey See 2011). Such insecure grounded in employers’ lack of understanding,
feelings foster a sense of self-limiting conservatism, which, in misconceptions, stigmas, fears and attitudes about disability.
thelong run, may negatively influence their career aspirations This lack of understanding about the nature of disability and
and employment (Hendey & Pascall, 2001) as also cited how it intersects with work was also the most frequently
Ching Mey See (2011). identified barrier to employment cited among professionals
RA 10524 - Magna Carta for People with Disabilities working in. But as long as the we have characteristic or
The Magna Carta accords certain rights explained by instrument that can measure the skills of every people with
Moscoso (2017) and privileges to PWDs, including those disabilities with positive outcome or productive work, there
regarding employment. The Magna Carta grants equal will be no hindrances in progress.
opportunity for employment. It states that no disabled person Many of the barriers to employment for individuals
be denied access to opportunities for suitable employment. with disabilities have a long standing history in the social and
In other words, a qualified disabled employee shall political environments of our country. It is most often not the
be subject to the same terms and conditions of employment. individual’s condition or impairment that creates barriers to
The same compensation, privileges, benefits, fringe benefits, competitive employment; rather, it is fears, faulty
incentives or allowances as a qualified able bodied person assumptions, discriminatory policies and systemic design
shall also be given. PWDs are defined in the RA 10754 as barriers that conspire to limit opportunities for individuals
people with long-term physical, intellectual, mental, or with disabilities to go to work. That’s why we need to assess
sensory impairment which in interaction with various barriers the compliance of the law in order to view or sight the
may hinder their full and effective participation in society on significant implementation of business entities or
an equal basis with others (Angeles, 2016). government.
Riesena, Morgana and Griffin (2015) opines Equal Employment Opportunity
research continues to inform improvements in policy and Opportunity for suitable employment shall be open
practice, though recently the emphasis of research is shifting to all qualified PWDs. Efforts shall be exerted to provide
from solely preparing people with disabilities for qualified PWDs equal opportunity in the selection process
employment-a supply-side approach-to also preparing based on qualification standards prescribed for an
employers and industries for hiring and accommodating appointment to a position in government and requirements set
workers with disabilities-a demand-side approach-in the new by the employers in private corporations. No PWD shall be
global economy. The attitudes of Filipino employers also denied access to opportunities for suitable employment (IRR
differ depending on the kind of job or position a PWD is of RA 10524).
applying for, particularly in terms of cost and management as A qualified employee with disability shall be subject
well as social costs associated with PWD employment. It to the same terms and conditions of employment and the same
looks as if businesses in the Philippines, like in many other compensation, privileges, benefits, fringe benefits, incentives,
countries, favor PWDs applying for non-professional and blue or allowances as an employed able-bodied person.
collar jobs (Kim, 2006) A person with disability shall not be discriminated
Moscoso (2017) furthered in instances where the on the basis of disability with regard to all matters concerning
PWD is qualified for the position, the employment agreement all forms of employment, including conditions of recruitment,

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Vol. 5 Issue 7, July - 2021, Pages: 34-46

hiring and employment, continuance of employment, career Ho: There is no significant relationship between
advancement, and safe and healthy working conditions employers’ perception of the employment accommodation of
The enactment of RA 10524 in 2013 amended some PWDs and their compliance with R.A 10524
of the provisions of RA 7277. Most notably, the percentage of
reserved positions in the government was reduced from five Objectives
percent to one percent. However, RA 10524 also did away Although there are few studies in the Philippines that
with the distinction between departments, such that the one demonstrate the reasons for PWDs' low labor force
percent covers all government positions regardless of participation, the most frequently cited reasons are the
department, and are now reserved for PWDs applicants' lack of skills and the inadequacy of company
Arce (2014) on Philippine studies on PWD resources to meet their unique needs (Ilagan, 2005). In a
employment, it was found that employers hold ambivalent review of the literature on PWD employment in the
attitudes on the hiring of PWDs. While most companies are Philippines, Arce (2014) discovered that employers have
open to hiring from this group, immediate supervisors have ambivalent attitudes about hiring PWDs. While the majority
hesitancy in the ability of PWDs to work independently. This of companies are eager to recruit from this class, immediate
study therefore aimed to fill this gap in the knowledge on supervisors are wary of PWDs' ability to function
acceptance of PWDs in employment to increase society’s independently.
awareness on the plight of PWDs in this area. Specifically, it This study sought to fill a knowledge gap regarding
investigated the factors underlying employers’ attitudes the acceptance of PWDs in the labor force in order to raise
towards PWDs in certain job settings and how these relate to societal awareness of the plight of PWDs in this field. It
the probability of their hiring PWDs in their companies. specifically investigated the factors influencing employers'
Statement of the Problem attitudes toward PWDs in particular work environments, as
The study aimed to determine the relationship well as how these factors relate to their probability of hiring
between perception of the employment accommodation of PWDs. It investigated whether previous research findings
persons with disabilities in the Municipality of Marilao (e.g., Chi & Qu, 2003; Graffam et al., 2002; Mansour, 2009),
Bulacan and their association with Republic Act 10524 such as individual, cost, management, social, and negative
compliance. Specifically, the study sought answers to the stereotype factors, form Filipino employers' attitudes toward
following: the employment of PWDs.
1. What is the respondent-companies’ profile in terms The study also looked at whether employers' attitudes toward
of: PWDs differed based on certain characteristics (such as the
1.1 type of industry; type of business, the number of employees, and the prior
1.2 total number of employees; and employment background of PWD workers) and PWD
1.3 Number of employed PWD? workers' attributes (gender, role applied for, type of disability,
2. What is the respondent companies’ preference that highest educational attainment, and previous work
would likely increase the chances of employment of experience).
PWDs in the company in terms of?
2.1 gender; Theoretical and Conceptual Frameworks
2.2 Highest Educational Attainment; The present study had its theoretical underpinnings
2.3 type of disability; on the Social Theory of Disability by Oliver (2012). Oliver
2.4 Previous work experience; put forth that disablement is not a problem located in the
3. What is the respondents’ perception of the individual, but an institutional problem, shaped by economic,
employment accommodation of PWDs in terms of: political, and ideological forces. The social model breaks the
3.1 Attitude; causal link between impairment and disability. The reality of
3.2 Knowledge; and impairment is not denied but is not the cause of disabled
3.3 Skills Competencies? people’s economic and social disadvantage.” They go on to
4. To what extent do the companies comply with R.A point out that the social model was also intended to be used as
10524 in the employment of people with disabilities? a tool to bring about political change, allowing for collective
5. Does the perception of PWD employment organization.
accommodation relate to compliance with Figure 1 presents the conceptual map of the study.
R.A10524? The conceptual framework consists of two frames for the
6. What legal and business implications can be drawn Independent and Dependent Variables. The Independent
from the findings of the study that would aid in the variable consist of the perception of employment
implementation of R.A 10524? accommodation of people with disabilities in terms of three
indicators namely: Attitude, Knowledge and
Hypothesis of the Study Skills/Competencies gathered by the researcher;
The following null hypothesis was tested at .05 level The second frame, consists of the dependent variable
of significance: which is the extent of compliance with Republic Act 10524,

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
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otherwise known as the Act Expanding the Positions Reserved percent come from government, restaurant, eatery services
for Persons with Disability, for the purpose of amending with identical 22 percent share of the total respondent
Republic Act no. 7277, otherwise known as the Magna Carta population. Twelve percent come from academic institutions
for persons with disability. while 8 percent come from wholesale/retail and
The line connecting the two boxes denotes a manufacturing industries.
relationship that is not causal in nature, between the variables. Table 1
Figure 1. Conceptual Model of the Study Profile of Respondents in terms of Type of Industry
Independent Variable Dependent
Variable
II. METHODOLOGY
Respondents Perception of employment
accommodation of PWD’s
The HR practitioners of 50 various industries and government in terms of : Compliance
employing PWD within the Municipality of Marilao  Attitude with R.A
constituted the subjects of the study chosen through purposive  Knowledge 10524
sampling since its focus is on particular characteristics of a  Skills
population that are of interest, in this case PWDs, which will /Competencies
best answer the research questions. Industry Frequency Percentage to
Total
Research Design Wholesale/Retail 2 4%
The study used the descriptive quantitative type of research to Manufacturing 2 4%
describe the employment of people with disabilities in the Academic 6 12 %
Municipality of Marilao. Service 0 0 %
Ritchie et al. (2013) opine that by using the Government 11 22 %
descriptive method of research the researcher is able to Restaurant/Eatery 11 22 %
observe a large mass of target population and make required Services
conclusions about the variables. The researcher by using Spa Services 18 36 %
descriptive research can effectively design a pre-structured Total 50 100%
questionnaire with both open ended and closed ended Table 2 presents the respondents’ profile based on
questions. the number of employees. It could be gleaned from the data
The measurement for this study is from the scale of presented that majority of the respondents, or 24 business
4 point Likert scale from 1 (Strongly disagree) to 4 ( Strongly establishments or 48 percent of the total have between 10 to
Agree). 49 workers while 46 percent of the respondents or 23
The study made use of the survey questionnaire as businesses employ between 50 to 99 employees. Two
the main data gathering instrument. It consisted of two parts: establishments representing four percent of the total claim to
The first part of the survey questionnaire was an adapted one have hired from 100 to 499 workers and only one respondent-
from the study of Saint Louis University –Baguio School of company representing 2% of the total respondents has hired
Accountancy and Business Management entitled less than ten (1 to 9) employees.
“Determinants of Positive Employer Attitude toward Persons Table 2
with Disabilities.” The said instrument was pretested with 25 Respondents’ Profile in terms of Number of Employees
Filipino employers and obtained a high reliability index or Total Number of Frequency Percentage
Cronbach’s alpha of .88. The second part was a researcher- Employee
made questionnaire composed of items taken from Rule II 01-09 1 2%
Section I of RA 7277, Implementing Rules and Regulation ( 10-49 24 48 %
Equal opportunity for Employment ), to measure compliance. 50-99 23 46 %
This was face validated by not less than seven experts in the 100-499 2 4%
field plus the researcher’s adviser. Comments and 500-999 0 0%
suggestions were considered and incorporated. 1000 & above 0 0%
Total 50 100%
III. RESULTS

Employment Accommodation of People with Disability

It could be culled from the data presented in Table 3
Table 1 that majority of the respondents come from the spa
that of the 50 business establishments with PWDs currently
services industry which is comprised of 18 companies
employed, 22 or 44 percent have one disabled person carrying
representing 36 percent of the total respondents. Forty-four
out tasks for the company. Meanwhile, 26 companies

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
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representing 52 percent have at least two PWDs employed, Preference of Employment Accommodation of PWDs In
one business currently employing four PWDs and another one Terms of Highest Educational Attainment
who has more than five PWDs as employees. Educational Attainment Frequency %
None Required 0
Elementary 0
High School 15 30 %
Vocational 22 44 %
Table 3 College and Beyond 13 26 %
Number of employed Persons with Disabilities Total 50 100 %
Total Number of Frequency Percentage
People with Data presented in Table 6 show that respondent
Disabilities companies are willing to accommodate PWDs with the
1 22 44 % following disabilities: hearing impairment with frequency
2 26 52 % response of 18; motor or physical disability with frequency
3 0 0% count of 50 and learning disability with a frequency count of
4 1 2% 1.
5 0 0%
>5 Greater 1 2% Table 6
Total 50 100 % Preference of Employment Accommodation of PWDs In
Table 4 present the companies’ gender preference Terms of Type of disabilities
when it comes to PWDs’ increasing their chances to be Type of Disabilities Frequency of
employed. Apparently, companies are agreeable that gender responses
increases the PWDs’ chance to become employed. Out of the Visual Impairment 0
50 respondent-company, 7 expressed their preference for Hearing Impairment 18
males, while 5 claim that PWD female-applicants have the Motor Disability 50
greater chance of being absorbed or employed by the Learning Disability 1
company. But 38 of the respondent companies claimed that Total 69
they have no preference as to gender but will accommodate
employment for to choose both male and female. It could be culled from the data demonstrated in
Table 4 Table 7 that majority of the respondent companies do not
Preference of Employment Accommodation of PWDs In mind employing PWDs who have not so much working
Terms of Gender. experience as 44 of them or 88% would accept as employees,
Gender Frequency person with disabilities who have been working for less than
% a year; while six companies prefer to employ PWDs with at
Male 7 14 least one to two years experience.
% Table 7
Female 5 Preference of Employment of PWDs In Terms of Number of
10% Years Work Experience
Either male or female 38 76 Number of Experience Frequency %
% Below 1 year 44 88 %
Total 50 100 1-2 year 6 12 %
% 3-5 year 0
>5 Greater 0
Table 5 presents the respondent-companies’ Total 50 100 %
preference of the PWDs’ educational attainment. It could be II. Perception of Employment Accommodation of PWDs
culled from the data presented in the Table that 13 companies Perception of Employment Accommodation of
claim that a PWD having a college degree and beyond would PWD In Terms of Attitudes. It could be gleaned from the
increase his/her chance of employment in the company, while results presented in Table 8 that overall, respondents Agree
22 business establishments would even hire vocational course that statement indicators of PWD employment
graduates. Fifteen business establishments would consider accommodation in terms of Attitudes are Acceptable with
high school graduates, while no company would be willing to an overall mean of 3.01.
take in elementary graduates and still no establishment Four out of 12 indicators of Attitudes obtained
expressed that they have no educational attainment ratings of Strongly Disagree which could be inferred as
requirement for PWDs to land a post in their company. respondents considering indicator statements as highly
unacceptable when it comes to Attitude. The said statements
Table 5

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include: some employees finding it frustrating to work with 5.PWDs present

1. Highly
PWDs (item 3) with obtained mean score of 1.0; PWDs absence and
4 SD unacceptabl
absence and punctuality problems (item 4) with x̄ =1.46; punctuality problems
6 e.
PWDs quit their jobs sooner than other employees (item 9) to the employer
with resulting mean of 1.92; and item 12, that other 6.Other employees are
3. Highly
employees are made uncomfortable by PWDs, with obtained willing to work with SA
9 acceptable.
PWDs
mean of 1.0.
7.Employment enables
On the other hand, majority of the items obtained a PWDs to lead
3.
Highly
Strongly Agree rating ranging from mean scores of 3.70 to 9 SA
relatively normal acceptable.
3.94. This means that the respondents’ perception of the lives
4
employment accommodation of PWDs in their respective 8.PWDs display
3.
companies or business establishments are Highly Acceptable. commitment and Highly
8 SA
Respondents perceive that first and foremost, PWDs are dedication to their
8
acceptable.
enabled, through employment, to lead normal lives (item 7, x̄ jobs
=3.88). Findings likewise indicate that PWDs are loyal to the 1. Highly
9.PWDs quit their jobs
company (item 4, x̄ =3.92). It is perceived that their 9 SD unacceptabl
sooner than others
2 e.
employment promotes positive attitudes in the workplace 10.Other employees are
(item 2, x̄ =3.90) and that other employees are willing to work not likely to interact
with them (item 6, x̄ =3.90). It could be said that PWDs are with PWDs in the
3.
SA
Highly
committed and dedicated to their jobs (item 8, x̄ =3.88), and 7 acceptable.
workplace or
they enhance positive company image (item 1, x̄ =3.80). elsewhere
PWDs are perceived to be more cooperative (item 11, x̄ 3.
=3.74). It is surprising, though, the item 10 which gained a 11.PWDs cooperate Highly
7 SA
mean result of 3.70 (Strongly Agree, Highly Acceptable), more on the job acceptable.
4
states that it is not likely for other employees to interact with
12.PWDs make other Highly
PWDs at the workplace or elsewhere. employees 1 SD unacceptabl
uncomfortable e.
3.
Overall mean 0
Table 8 1 A Acceptable
Perception of Employment Accommodation of PWD In Perception of Employment Accommodation of PWD
Terms of Attitudes In Terms of Knowledge. Table 9 presents data on
respondents’ perception of employment accommodation in
M terms of knowledge. It could be gathered that overall,
ea Description and respondents Disagree and that they perceive that the
Perception on Attitude n Interpretation statements relevant to knowledge are Unacceptable which is
1.Employing PWDs 3. supported by the obtained mean score of 2.33.
Highly Of the six items, two got a rating of Agree which is
enhances the 8 SA
acceptable. interpreted as Acceptable: item 1, PWDs are willing to take
company image 0
less desirable jobs with obtained mean of 3.04, and item 2,
PWDs are dependable employees with mean score of 3.30.
2. Expose to PWDs in
job setting promotes 3. Highly The sole item which got a rating of Strongly Agree, was item
SA 6 which states that employment income can change the
positive attitudes in 9 acceptable.
other employees. PWDs’ quality of life, with a mean score of 3.90.
Respondents Strongly Disagree with items 3 and 5,
with mean scores of 1.10 and 1.0, respectively. They disagree
3.Other employees find Highly with statements that customers feel discomfort or show
it frustrating to work 1 SD unacceptabl negative responses towards PWDs and that they take job away
with PWDs e. from non-handicapped employees. The results could further
be interpreted as Highly Unacceptable. Moreover,
3. respondents Disagree with item 4, which indicated that
4.PWDs are usually Highly PWDs require closer supervision in the workplace, with
9 SA
loyal to the company acceptable. resulting men of 1.68.
2
Table 9
Perception of Employment Accommodation of PWD In
Terms of Knowledge

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1. Working with a
Description and PWD gives
Perception on Knowledge Mean Interpretation unnecessary Highly
1.16 SD
1.PWDs are willing to take challenge or unacceptable
on less desirable jobs in the 3.04 A Acceptable burden To other
company employee
2.PWDs are dependable
3.3 A Acceptable 2. It’s fair to make
employees
3.Customers show special
Highly
negative responses or Highly accommodations 3.92 SA
1.1 SD Acceptable
discomfort toward PWDs Unacceptable for PWDs in the
in the company workplace
4.PWDs require closer
supervision in the 1.68 D Unacceptable 3. Most of
workplace company are
5.Employing PWDs takes concerned over
Highly Highly
jobs away from non- 1 SD additional health 3.92 SA
unacceptable Acceptable
handicapped individuals and safety
6.Income from measures in
employment can change Highly hiring PWDs
3.9 SA
the quality of life for Acceptable 4. Other employees
PWDs feel that the
Overall mean 2.33 D Unacceptable separation of
Perception of Employment Accommodation of PWD duties and 2.04 D Unacceptable
In Terms of Skills/ Competencies. It could be gleaned from responsibilities
Table 10 that as a whole, the respondents disagree with item of PWDS is not
statements relevant to their perception of PWDs’ employment fair
5. Companies
accommodation in terms of skills and competencies as proven
enjoy tax
by the obtained overall mean of 2.33, also interpreted as reduction from 2.94 A Acceptable
Unacceptable. the government
Of the seven items, respondents found two items as in hiring PWDs
highly unacceptable and therefore, were given ratings of 6. Employment of
Strongly Disagree. These are: statements numbers 1 and 7 PWDs would
which state that working with PWDs gives other employees 1.88 D Unacceptable
increase
unnecessary challenge or burden working with them, and that business costs
non-handicapped employees only frustrate PWDs with 7. Working with
resulting mean scores of 1.16 and 1.14, respectively. non-
Meanwhile, two others statements were also found handicapped Highly
1.14 SD
Unacceptable by respondents. Respondents Disagree with employees will unacceptable
statements expressing that other employees feel that the only frustrate
separation of duties and responsibilities is not fair (item 4), PWDs
with an obtained mean score of 2.04 and that employment of Overall mean
PWDs will increase business costs (item 7), with a resulting 2.42 D Unacceptable
mean of 1.88. Extent of Compliance with Republic Act 10524 in the
Respondents also Agree that they may enjoy tax Employment of People with Disabilities
reduction in hiring PWDs (item 5, x̄ =2.94), interpreted as It could be gleaned from the results presented in
Acceptable, while they Strongly Agree that it is just fair to Table 11 that based on the overall mean rating of 3.34, that
accommodate PWDs in the workplace (item 2, x̄ =3.92), and the respondents claim that overall, they are Substantially
that provision of additional health and safety measures in Compliant with the provisions of RA 10524 with regards to
hiring PWDs is Highly Acceptable, therefore meriting a equal opportunity for employment. This could be further
Strongly Agree rating. (item 3, x̄ =3.92) interpreted that respondent companies have met nearly all
Table 10 applicable standards or provisions of the Act. Further,
Perception of Employment Accommodation of PWD In findings suggests that standards not met do not present any
Terms of Skills/Competency serious risks to the company or its operations because of some
Perception on Skills Description and minor omissions or oversights.
Competency Mean Interpretation The foregoing results show that respondent
companies are fully compliant with the following provisions
of RA 10524 which implies that all applicable standards or

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provisions have been met in full and some best practice are 3. The company utilizes
apparent in those areas: does not limit, segregate or classify a standards, criteria, or
disabled person (item 1, x̄ =4.00); does not set qualification method of administration
1.16 NC Non compliant
standards, employment tests or other selection criteria that that can effect
discrimination on the
screen out or tend to screen out disabled person (item 2, x̄ basis of disabilities.
=3.96); doesn’t provides less compensation, such as salary, 4. The company utilizes
wage or other forms of remuneration and fringe of benefits, to standards, criteria, or
a qualified PWD employee (item 5, x̄ =3.96); does not favor a method of administration
non-disabled employee over a qualified disabled employee that perpetuate the
1.16 NC Non compliant
with respect to promotion, training opportunities, study and discrimination of others
scholarship grants, solely on account of the latter’s disability who are subject to
(item 6, x̄ =3.96); Not Dismissing or terminating the services common administrative
of disabled employee by reason of his disability despite control.
5. The Company or
satisfactory performance (item 8, x̄ =3.96); Not Failing to organization doesn’t
select or administer in the most effective manner employment provides less
test which accurately reflect the skills, aptitude or other factor compensation, such as
of the disabled applicant or employee (item 9, x̄ =4.00); and Fully
salary, wage or other 3.96 FC
Compliant
hires/ reserves at least 1% in more than hundreds employees forms of remuneration and
in position for persons with disability in the company (item fringe of benefits, to a
11, x̄ =4.00). qualified PWD employee,
It could also be culled from the results that than the non-disabled
respondents are Substantially Compliant with two out of 11 6. The company or
organization does not
statements: company or organization doesn’t re-assign or favor a non-disabled
transfer a disabled employee to a job or position he cannot employee over a qualified
perform by reason of his disability (item 7, x̄ =3.22), and disabled employee with Fully
includes the disabled person from membership in labor unions 3.96 FC
respect to promotion, Compliant
or similar organizations (item 10, x̄ =3.42). training opportunities,
Non-compliance of respondents were expressed on study and scholarship
statements indicating that the company utilizes standards, grants, solely on account
criteria, or method of administration that can effect of the latter’s disability;
discrimination on the basis of disabilities, and company 7. The company or
organization doesn’t re-
utilizes standards, criteria, or method of administration that assign or transfer a
perpetuate the discrimination of others, with resulting Substantially
disabled employee to a job 3.22 SC
identical mean scores of 1.16. Compliant
or position he cannot
Table 11 perform by reason of his
The extent of compliance with R.A 10524 in the employment disability;
of people with disabilities 8. Not Dismissing or
Compliance of Industries terminating the services of
based on Implementing disabled employee by Fully
3.96 FC
Rules and Regulation of Description and reason of his disability Compliant
Expanded Provisions with Interpretation despite satisfactory
R.A 10524 Mean performance
1. The Institution or 9. Not Failing to select
organization doesn’t limit, or administer in the most
segregate or classify a effective manner
Fully employment test which
disabled job applicant in 4 FC
Compliant accurately reflect the
such a manner that
adversely affects his work skills, aptitude or other
Fully
opportunities; factor of the disabled 4 FC
Compliant
2. The institution sets applicant or employee that
qualification standards, such test purports to
employment tests or other measure, rather than the
selection criteria that impaired sensory, manual
Fully or speaking skills of such
screen out or tend to 3.96 FC
Compliant applicant or employee
screen out disabled person
even if it's job related and 10. The organization
Substantially
consistent with business includes the disabled 3.42 SC
Compliant
necessity. person from membership

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
ISSN: 2643-976X
Vol. 5 Issue 7, July - 2021, Pages: 34-46

in labor unions or similar Attitudes .362 .131 .010 Significant Reject

organizations H0
11. The company hires/ Skills/Competencies .736 .541 .000 Significant Reject
reserves at least 1% in
H0
more than hundreds Fully
4 FC Legal and Business Implications from the Findings of the
employees in position for Compliant
persons with disability in Study
the company. Based on the findings of the study, it could be noted
Substantially that while the changes to the Magna Carta are significant steps
Compliant with in the pursuit of PWD welfare, it is clear that the participation
the provisions of the private sector is indispensable. With all the efforts of
Overall mean 3.34 SC of R.A10524 the government to uplift the state of those who are burdened
Relationship of Perception of PWD Employment with disabilities, it is important to bear in mind that the goal
Accommodation with Compliance with RA 10524. is not only to accommodate, but integrate.
Overall Correlation Result between Perception with Although the explicit inclusion of private
Compliance. Table 12 shows the overall r relevant to corporations is commendable, the requirement to reserve the
perception of employment accommodation and compliance positions is not mandatory for private corporations. The
which was computed at .736 indicating a very strong positive amendment (RA 10524) adds a provision which says:
relationship, where /r/ = .70 to .99. The result simply tell us “Provided, that private corporations with more than 100
that high or low compliance is just as likely to occur with the employees are encouraged to reserve at least one percent of
high perception of employment accommodation as it is with all positions for persons with disability.” The word
low perception. The existence of a very strong correlation “encourage” does not carry the compulsory weight of the
does not imply a causal link between the variables. For word “shall.”
example it cannot be implied that high perception of On the business side, incentives were put in place to
employment accommodation causes compliance with the Act encourage the participation of the private sector. These
or vice versa. incentives include additional deductions from gross income
Moreover, Table 12 shows the coefficient of based on 25 percent of the amount of salaries and/or wages
determination r2 quantified as the proportion of the variance paid to PWDs, and additional deductions from net income
in Compliance explained in a statistical sense (not a causal based on 50 percent of the direct costs of improving physical
sense) by the Perception variables. The computed r2 of .541 facilities to accommodate the special needs of PWDs. This
suggests that approximately 54.1% of the variance in would mean a great reduction in the tax liabilities of private
compliance is explained or accounted for by its association entities.
with the perception variables. Conversely, 45.9% of the 4. Discussion
variance cannot be explained by perceptions. The main concern of the study is to assess the
The associated probability value of .01 is apparently relationship of Perception of employment accommodation of
lesser in value than the significance level set at .05. Therefore, PWD’s in terms of knowledge, attitude and Skills
the null hypothesis that There is no significant relationship Competencies with Compliance of Republic Act 10524
between employers’ perception of the employment Specifically, the study sought to answer the following
accommodation of PWDs and their compliance with R.A questions:
10524 has to be rejected. It could be further said that the result 1. What is the respondent-companies’ profile in terms
cannot be attributed to mere chance alone. of:
Table 12 1.1 type of industry;
Overall Correlation Results Between Perception of 1.2 total number of employees; and
Employment Accommodation of PWDs with Compliance with 1.3 Number of employed PWD?
RA 10524. On type of Industry. Majority of the respondents
r r2 p- Interpretation Decision come from the spa services industry which is comprised of 18
value companies, 11 are government units, 11 come from the
Overall .736 .541 .01 Significant Reject restaurant or eatery businesses, 6 from academic institutions
H0 and 2 each from wholesale/retail and manufacturing
Table 13 companies.
Correlation Between Perception of Employment On total number of employees. Twenty-four
Accommodation of PWDs and Compliance with RA 10524 business establishments have between 10 to 49 workers while
Variables r r2 p- Interpretation Decision
23 businesses claim to have hired from 100 to 499 workers
value and only one respondent-company has hired less than ten
Knowledge .168 .028 .244 Not Acceptemployees.
Significant H0 On the number of employed PWDs. Of the 50
business establishments with PWDs currently employed, 22

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
ISSN: 2643-976X
Vol. 5 Issue 7, July - 2021, Pages: 34-46

have one disabled person carrying out tasks for the company attitudes toward hiring such a person again. Negative attitudes
while 26 companies have at least two PWDs employed. One towards employees with disabilities result in discrimination.
business currently employs four PWDs and another one who Companies, agencies and organizations are composed of
has more than five PWDs as employees. individuals with their own attitudes and beliefs about people
2. What is the respondent-companies’ preference that with disabilities. Some able bodied co-workers may think that
would likely increase the chances of employment of disability can be contagious.
PWDs in the company in terms of? Perception of the employment accommodation of
2.1 gender; PWDs In terms of Knowledge. Overall, respondents Disagree
2.2 Highest Educational Attainment; and that they perceive that the statements relevant to
2.3 type of disability; knowledge are Unacceptable which is supported by the
2.4 Previous work experience; obtained mean score of 2.33. According to Torralba (2014),
On gender preference. Out of the 50 respondent- persons with disability (PWDs) make good assets in the
companies, 7 expressed their preference for males, while 5 workplace, contrary to a deeply-rooted stigma that they are
claim that PWD female-applicants have the greater chance mere liabilities. After the passage of a law that expands
of being absorbed or employed by the company. But 38 of reserved positions for PWDs, more businesses in the
the respondent companies do not have any preference as to Philippines are championing disability inclusion in the
gender. workplace, recognizing skills, loyalty and resilience unique to
On highest educational attainment. Thirteen PWDs.
companies claimed that a PWD having a college degree and Perception of the employment accommodation of
beyond would increase his/her chance of employment in the PWDs In terms of Skills/Competency. As a whole, the
company, while 22 business establishments would hire respondents disagree with item statements relevant to their
vocational course graduates. Fifteen establishments would perception of PWDs’ employment accommodation in terms of
consider high school graduates, while no company would be skills and competencies as proven by the obtained overall
willing to take in elementary graduates mean of 2.33, also interpreted as Unacceptable.According to
On types of Disabilities. Based on the frequency Gilbride, et al., (2003), just as employers want skilled and
of responses, 18 companies would accommodate those reliable employees, disabled individuals, like others, want to
hearing impairment; all respondents or 50 businesses would be recognized for their skills and talents The truth is that
take in those with motor or physical disabilities while only “people with disabilities posses skill sets that employers badly
one company would be willing to take in a PWD applicant need” (McCary, 2005).
with learning disability. 4 To what extent do the companies comply with R.A 10524
On Previous work experience. Forty-four in the employment of people with disabilities?
companies expressed that they would accept as employees, Based on the overall mean rating of 3.34,
PWDs who have been working for less than a year; while respondents are Substantially Compliant with the provisions
six companies prefer those with at least one to two years of RA 10524 with regards to equal opportunity for
work experience. employment. This could be further interpreted that
3. What is the respondents’ perception of the employment respondent companies have met nearly all applicable
accommodation of PWDs In terms of: standards or provisions of the Act.
3.1 Attitude; The Philippine government, as a state-party to the
3.2 Knowledge; and United Nations Convention on the Rights of Persons with
3.3 Skills Competencies? Disabilities, is required to promote, protect, and ensure the full
Perception of the employment accommodation of enjoyment of human rights by PWDs and ensure that PWDs
PWDs In terms of Attitude. Overall, respondents Agree that experience full equality under laws (Guzman, 2018).
statement indicators of PWD employment accommodation in Republic Act no. 10524 was signed into law,
terms of Attitudes are Acceptable with an overall mean of amending Republic Act No. 7277, also known as the Magna
3.01. Carta for Persons with Disability, an act expanding
In the study of Barbra and Mutswanga (2014), Some employment positions reserved for PWDs.
participants indicated that there were unfriendly environments 5 Does the perception of PWD employment
in the majority of the work places. Participating employers relate to compliance with R.A10524?
indicated that some participants did not want to have co- Overall r relevant to perception of employment
workers with disabilities. Asked the reasons, some female accommodation and compliance which was computed at .736
participants perceived disabilities as being contagious. This indicating a very strong positive relationship, where /r/ = .70
being the case, the worker with disabilities would be isolated to .99. The computed r2 of .541 suggests that approximately
and be excluded from some duties. For example, in a study of 54.1% of the variance in compliance is explained or accounted
employers' attitudes toward hiring individuals who are deaf, for by its association with the perception variables.
the results indicated that employers with previous experience Relationship of Perception of Employment
employing individuals who are deaf have more positive Accommodation in Terms of Knowledge and Compliance

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
ISSN: 2643-976X
Vol. 5 Issue 7, July - 2021, Pages: 34-46

with RA 10524. The correlation between perception in terms “encourage” does not carry the compulsory weight of the
of knowledge and compliance is .168, which indicates that word “shall.”
there is a little to almost no correlation between perception of On the business side, incentives were put in place to
PWD employment accommodation in terms of knowledge encourage the participation of the private sector. These
and compliance. The computed r2 of .028 suggests that incentives include additional deductions from gross
approximately 2.8% of the variance in compliance is income based on 25 percent of the amount of salaries
explained or accounted for by its association with the and/or wages paid to PWDs, and additional deductions
Knowledge perception variable. A certain level of educational from net income based on 50 percent of the direct costs
attainment is a basic requirement for employment as the state of improving physical facilities to accommodate the
gives equal access to education in accordance to Section 12 of special needs of PWDs. This would mean a great
the Article 7277, of the Magna Carta for Disabled Persons reduction in the tax liabilities of private entities.
(Alson, Espela, and Urbina, 2019). IV. CONCLUSION
Relationship of Perception of Employment Based on the foregoing findings, the following
Accommodation in Terms of Attitude and Compliance with conclusions are drawn:
RA 10524. The correlation between perception in terms of 1. Majority of the respondents are spa services. Others
attitude and compliance is .362, which indicates that there is are government units, restaurant and eatery
a moderate positive correlation between perception of PWD businesses, academic institutions and
employment accommodation in terms of attitude and wholesale/retail and manufacturing companies.
compliance. The computed r2 of .131 suggests that Majority have a total of 10 to 49 employees, and
approximately 13.1% of the variance in compliance is majority have at least two PWDs employed.
explained or accounted for by its association with the Attitude 2. Majority of the respondents do not have any
perception variable. preference in terms of gender. Majority would
Relationship of Perception of Employment accommodate vocational course graduates while
Accommodation in Terms of Skills/Competencies and some prefer high school graduates and other would
Compliance with RA 10524. The correlation between take in college degree holders. All respondents are
perception in terms of attitude and compliance is .736, which willing to employ those with motor and physical
indicates that there is a very strong positive correlation disability and those with work experience.
between perception of PWD employment accommodation in 3. Perception of the employment accommodation of
terms of skills/competencies and compliance. The computed PWDs In terms of Attitude.
r2 of 541 suggests that approximately 54.1% of the variance Overall, respondents Agree that statement
in compliance is explained or accounted for by its association indicators of PWD employment accommodation in
with the Skills/Competencies perception variable. terms of Attitudes are Acceptable. However, some
Gonzales et al (2014) state that the attitude indicators of Attitudes obtained ratings of Strongly
dimensions vary according to the attributes of the employer or Disagree which could be inferred as respondents
business, particularly on the type of industry, size of the considering indicator statements as highly
company, and on whether or not they have had previous hiring unacceptable when it comes to Attitude like: some
experience of a PWD. employees finding it frustrating to work with PWDs,
6 What legal and business implications can be drawn from PWDs with absence and punctuality problems, that
the findings of the study that would aid in the PWDs quit their jobs sooner than other employees,
implementation of R.A 10524? and other employees are made uncomfortable by
Based on the findings of the study, it could be noted that PWDs.
while the changes to the Magna Carta are significant steps Perception of the employment accommodation of
in the pursuit of PWD welfare, it is clear that the PWDs In terms of Knowledge
participation of the private sector is indispensable. With Overall, respondents Disagree and that they
all the efforts of the government to uplift the state of those perceive that the statements relevant to knowledge
who are burdened with disabilities, it is important to bear are Unacceptable. Respondents Strongly Disagree
in mind that the goal is not only to accommodate, but to statements that they consider likewise as Highly
integrate. Unacceptable: that customers feel discomfort or
Although the explicit inclusion of private show negative responses towards PWDs, that they
corporations is commendable, the requirement to reserve take job away from non-handicapped employees,
the positions is not mandatory for private corporations. and that PWDs require closer supervision in the
The amendment (RA 10524) adds a provision which says: workplace.
“Provided, that private corporations with more than 100 Perception of the employment accommodation of
employees are encouraged to reserve at least one percent PWDs In terms of Skills/Competency. The
of all positions for persons with disability.” The word respondents disagree with item statements relevant
to their perception of PWDs’ employment

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International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
ISSN: 2643-976X
Vol. 5 Issue 7, July - 2021, Pages: 34-46

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