ABSTRACT This study investigates the performance of College of Business Management and Accountancy (CBMA) Faculty of Eastern Samar State University (ESSU). Specifically, this examines the performance of faculty in the area of instruction as perceived by the supervisors, faculty themselves, and some randomly selected students. Descriptive and comparative method were used to achieve the goal of this study. It was found out that that performance of the faculty is exceptional. However the respondents’ rating varies significantly thereby concluding that perception of raters is a factor. Grounded on the result that students rating and supervisors rating are lower than the faculty self-rating, it was recommended through the CBMA Dean to inform the faculty in any best means to exert more effort to eliminate the gap in their perceptions.