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I. BASIC INFORMATION
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II. TECHNICAL DESCRIPTION
1. Introduction
Examination. According to Dr. John S. Bala (2008), the Vice Chairman of the Board
Licensure Examination marked one of the professions with the lowest passing
standard of the graduates and even the quality of education that the university
develop into a certified professional with personal integrity and moral values to
determination, perseverance, dedication and hard work. You must try to live with it
and overcome it. Performance during the licensure examination is one of the
indicators of the quality of education the university partakes to their graduates. The
sometimes above the national passing percentage but more often below the national
passing percentage. It is by this study that the researcher would like to determine the
factors that can affect the performance of the graduates in the licensure examination.
is highly regarded by the university that it can contribute caliber graduates that are
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university to determine the factors that can affect the performance in the CPA
licensure examination for the reason that it can assess the effectiveness of its
support affecting the accountancy program which can also be helpful in future policy-
The faculty of the accountancy department can use the results of this
formulation of the admission and retention policies in their goal of improving the
planning for taking the licensure exam through proper management of the factors
cited in this study which are within their control considering their effect in passing the
Moreover, the objective of the study is to determine what factors affect the
1. What are the perceived factors that correlate with the performance of
i. academic performance
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b. environmental factor
i. instruction
3. Which of the perceived factors can affect the performance in the CPA
licensure examination?
c. Definition of Terms
which they think might affect their performance in the licensure examination
2. Review of Literature
Ballado – Tan in her study draws to a very large measure from Heider’s
attribution theory which was later refined and advanced by Orvis, Cummingham and
Kelly together with Deci. According to the attribution theory, as cited by Mateo
environmental forces. Central to Heider’s theory is the assertion that man perceives
events of critical importance for the interpretation of human work; such causes could
be traced to factors located within the person and those that are drawn from the
environment of the person. In the context of this assessment, it can mean that the
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certain attributes inherent in the person and the forces of the environment which he
Sabas (2001) cited Siegel and Jane’s study that a physically comfortable
Another factors that can contribute to the success of the examinees are
(1) time lapse; (2) personal study plan; (3) self confidence; (4) study habits; (5)
school facility; (6) group study; (7) faculty; (8) environment; (9) language; (10) age;
and (11) gender. These factors have a significant effect on the performance in the
Indiana to examine the factors that may affect the probability of passing the CPA
exam. Using a logit model they test the probability of passing the exam in relation to
variables such as undergraduate grade point average (GPA), credit hours, high
school GPA, high school class size, age, high school rank, educational level, type of
preparation for the CPA exam, nature of work experience, gender and race. The
result of the study showed that both models indicate that the factors that significantly
influence the probability of passing the exam are undergraduate GPA, age, private
accounting experience and gender. Males seem to be more successful than women
in passing the exam. The authors suggest that a possible explanation is the format of
the exam but further research is recommended in this regard. Older candidates
review course, regardless of the type, seems to be better than having no review
course at all, although live reviews seem to be better than other types. Having private
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Titard and Russell (1989) examined relatively recent success rates for
both first-time candidates and repeat candidates on a national basis (prior to the
computerized version of the exam), and consider some factors that might explain the
reasons for success. The data examined was provided by NASBA for the four
examinations conducted during 1985 and 1986. The study examines passing rates
by subject matter for first-time and repeat candidates. The factors considered are
supplementary study such as a CPA review course. The authors find that a
candidate’s GPA and having advanced degrees seems to improve the passing rates
on all four parts of the CPA exam. The years of experience in public accounting
improve the pass rate on the parts formerly known as Auditing and Practice but do
not improve the pass rate on the remaining two parts known as Law and Theory. In
addition, the results obtained suggest that supplementary study such as CPA review
associated with passing the four parts of the CPA exam on the first attempt but using
other variables. They collect data from 234 candidates for the years 1989 and 1990
compare two groups: those passing the exam at the first attempt and those who have
not. They use four independent variables: high school class size, high school class
rank, combined ACT score and grade in a CPA review course taught at the
university. The results show that the factors that significantly contributed to the
success or failure on the exam were high school class size, high school class rank
and grade in the CPA review course. The larger the high school attended by the
candidate and the higher he or she ranked in the class, the higher the probability of
passing and achieving outstanding performance. Regarding the CPA review course,
those students who earned an A or a B in the course and have the above
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characteristics have a higher probability of passing the exam. The authors suggest
that input variables have a strong influence on a candidate’s performance in the CPA
exam.
at Curriculum and Instruction,” that provision on instruction are found out to have a
as the respondents found it to be present, there are some defects in the area of
of the university to cater the slow learners through coaching, peer teaching and
and learning process is affected of library collection and holdings, classrooms which
are free from distraction and other facilities like consistent standby power in case of
brown-out, sufficient classrooms and accessible fire and safety devices. These
performance, students’ aspirations, attitudes and study habits. The students of the
program have high hopes of becoming successful in the future. This could be
implicated that the Accountancy program is viewed as a stepping stone for them to
achieve the desires that they want to attain. Hence, despite the difficulty posed by the
accounting subjects, they still have favorable attitude towards it. The favorable
attitude can also be attributed to the approach they employed in studying their
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subjects. The achievement of the CPA license is generally dependent on persistence
in working towards that goal, specifically through studying hard while in college,
coupled with positive attitude and behavior towards accounting. The positive attitude
towards accounting paired with effective study habits might lead to higher academic
performance and therefore higher chance of passing the board exam. To be able to
graduate in the program and later on pass the board examination, there is a need for
the prospective freshmen to have a passion for the field they are entering into
because no matter how effective the other factors would be, at the end of the day,
what will make them really successful is their love for the field that will make them
Determinant to Pass the Licensure Examination for Teachers,” concluded that the
examination rating is very high in the Field of Specialization subjects, weak positive
Mendezabal (2013) allude to the result of her study that the participants do
not have favorable study habits and attitudes. Among the noted unfavorable study
habits were inefficient time management, lack of planning and concentration in their
studies, poor skills in reading, ineffective test taking techniques, and failure to inform
their teachers of their difficulties with school work and ask for their help. The
behavior and methods. It was further revealed that their performance in licensure
examinations was quite low. Significant relationship between study habits and
attitudes and performance in licensure examination were clearly shown in this study.
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Further analysis revealed that study habits (work methods and time management) of
the participants were correlated with their success in licensure examination while
study attitudes (i.e. attitudes toward teachers and educational acceptance) were not
who have favorable study habits will likely pass the licensure examination.
while length of time since college graduation negatively yet significantly correlated
these six variables, review school performance proved to have the strongest
Dean Dr. Maria Andrea L. Santiago believes that the review classes in the University
offered at the last term for accountancy majors are a beneficial factor that affects a
however influenced their performance in the CPA licensure exams. The review
center they attended to prepare them for the CPA exams did not however influence
their performance.
3. Theoretical/Conceptual Framework
The literature adopts the Attribution Theory as cited by Mateo. It predicts that
there are two factors that associate the performance of a human being; the personal
factors and the environmental factors. In this study, personal factors include
academic performance, study habit and study strategies and attitude toward
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and resources, review classes and test competencies. The diagram below shows the
independent and dependent variable of the study. The independent variables are the
personal and environmental factors while dependent variable is the factors that affect
Academic performance
Academic competence
Study habit and study
strategies
Attitude towards
accounting
Factors that affect the
Performance in the
CPALE
Environmental Factors
Instruction
School facilities and
resources
Review classes
Test competence
4. Methodology
Research Method
The study will use the correlation method of research. It is the aimed of this
study to determine the factors that affect the performance in the licensure
examination and the performance in the licensure examination from October 2014 to
October 2016.
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Research Respondents
Samar State University – Borongan Campus who took the CPA Licensure
Sampling Method
There are one hundred fifteen (115) accountancy graduates who took the
licensure examination for the period covered. To determine the number of sample
size, the Research Advisors will be used. Based on the Research Advisors table, the
Research Instrument
courses to assess the reliability of the instrument. If there are any irregularities of the
The questionnaire has two parts. The first part is the profile of the
respondents. The respondents will have to put a check the box for their responses.
The second part of the questionnaire is the factors that affect the performance
questionnaire with responses as to (5) Strongly Agree, (4) Agree, (3) Neutral, (4)
social networks and through cellular phones since some of the respondents are not
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within the vicinity of the research locale. In addition, the data on the performance of
the graduates in the CPA licensure examination will be obtained from list of
Data Analysis
The study will be use mean to determine the profile of the respondents and to
identify the factors affecting the performance in the licensure exam. On the other
hand, logistic regression analysis will be use to determine the correlation between
the factors affecting the performance in the licensure exam and the performance in
III. ATTACHMENTS
Bibliography
Bala, J. (2008). “The Naked Truth About the CPA Board Examination”. Graduate
Research Journal University of the East.
Ballado – Tan, Jade (2014). Academic Performance, Aspirations, Attitudes and Study
Habits as Determinants of the Performance in Licensure Examination of
Accountancy Graduates. International Journal of Education and Research Vol.
2 No. 12 p. 61
Baun, Sushmita Marie G., Carreon, Norestel C., Dizon, Janessa R., et. al. The
Factors Affecting the Result of the CPA Board Examinations of Holy Angel
University Students for the Academic Years 2009-2014”.
https://prezi.com/d_aii3ocyrxe/the-factors-affecting-the-result-of-the-cpa-
board-examinati/
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Garcia, G. C. Academic Performance as Determinant to Pass the Licensure
Examination for Teachers. International Peer Reviewed Journal JPAIR
Institutional Research.
http://philair.ph/publication/index.php/irj/article/view/258
Mendezabal, M.J.N. (2013). Study Habits and Attitudes: The Road to Academic
Success. Open Science Repository Education, Online (open-access,
e70081928. doi: 10.7392/Edcuation.70081928
Sabas, Glorietta B. (2001). “Factors Affecting the Performance of SVD Schools in the
Licensure Examination for Teachers.” MA Thesis, Mariano Marcos State
University.
Titard, P., and Russel, K. (1989). Factors affecting CPA examination success.
Accounting Horizons, 3(3). 53-59.
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Republic of the Philippines
EASTERN SAMAR STATE UNIVERSITY
Borongan City
Dear Respondents:
Good day! Please complete this survey questionnaire as accurately and
frankly as possible by checking ( ) the box corresponding to your response. Your
answer will be used for research proposes in order to determine the factors that
affects the performance in the licensure examination. Your answers to this survey will
be treated with strictest confidentiality.
I. Profile
Name: _______________________________
5 1
4 3 2
Factors Strongly
Agree Neutral Disagree
Strongly
Agree Disagree
A . Academic Competence
1. I am able to manage the
academic course of the
program.
2. I can easily understand
topics/discussion taught.
3. I find the subjects taught
interesting and challenging.
4. I am enjoying the classes
offered in the curriculum.
5. I always do my best to
understand the topics taught.
B. Study Habit and Study
Strategies
1. While I am studying, I prefer
to study in a quiet and
peaceful place alone and
use my spare time studying
the lessons.
2. I plan well in advance for the
best way of handling a study
subject.
3. I review course material with
my classmates while
studying for examinations
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and practice solving
accounting problems.
4. I test my knowledge before
taking an examination by
means of self-test exam or
asking questions, etc.
5. While studying, I read lots of
books or references and
summarize the course
material in my own words.
D. Attitude toward Accounting
1. I love accounting and I am
determined to become a
CPA.
2. Accounting is difficult but
challenging.
3. I enjoy myself reading,
solving accounting problem.
4. I feel sure of myself in
accounting.
5. I can see much importance
in accounting.
E. Instruction
1. Instructors are enthusiastic
in delivering their
discussion.
2. I learned a lot from my
instructors.
3. Instructors discuss lesson in
a manner that students can
understand easily.
4. Instructors give tips or
pointers in dealing with
accounting issues and
problems.
5. Instructors are approachable
and friendly.
F. School Facilities and
Resources
1. Library holdings are
adequate and accessible.
2. Library holdings for major
subjects are updated.
3. Classrooms, library and
reading rooms are
conducive to learning.
4. There is an available
standardize facilities such as
classrooms, comfort rooms,
library and etc.
5. Classrooms and reading
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rooms are well-ventilated,
lighted and spacious.
G. Review Classes
1. I attend review classes
every day or as scheduled.
2. I answer the hand-outs
given by the review center.
3. I am focused with my review
classes.
4. I take pre-board examination
during review and passed it.
5. I practice solving accounting
problem with different
resource materials and from
different review centers.
H. Test Competence
1. I can easily manage the
amount of study material
taught for an exam.
2. I do not find it difficult to
prepare for examinations.
3. I can easily cope with
examination tension.
4. I have great difficulty
managing the amount of
study material for
examination.
5. I can manage time to finish
the exam accurately.
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