The study was set out to compare analytically the pedagogical competence of the certified teachers and that of those are not certified at SMKN Negeri 2 Kediri. The study was comparative research with accounting teachers as the subjects of the study. The data were collected by means of interview protocols, observation sheets, and self-reported questionnaires. The data obtained form interview and observation were then analyzed descriptively, while those of questionnaires were analyzed using independent t-test. The result of the study shows that the pedagogical competence of the accounting teachers who have been certified is better than those who have not.  
                        
                        
                        
                        
                            
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