Journal of Business and Management Studies

Yazarlar: May Anne C. Calubayan

Konular:-

Anahtar Kelimeler:Accountancy; Board Examination; Certified Public Accountant (CPA); intervention; performance

Özet: The study looked into factors that affected the performance of Bachelor of Science in Accountancy (BSA) Program at Southern Luzon State University (SLSU) in the Board Licensure Examination for Certified Public Accountant (CPA) to determine the intervention program necessary to improve the passing rate. Descriptive-correlational design was used wherein four hundred nineteen BSA graduates who took the board examinations from May 2014 to October 2018 were surveyed using a validated researcher-made questionnaire. Documentary analysis was utilized for evaluating the data obtained from Professional Regulation Commission (PRC). Results revealed that the institutional passing rate generally failed to surpass the national passing rate; repeaters performed well than first time takers; May examinations schedule is higher than the average of October examinations; and that the examinees were generally weak in Taxation subject. Results also showed that student factors: high school academic rating, OLSAT non-verbal ability, College GWA, college scholarship and attitude towards accounting influence the performance in the board examination. Statistical analysis indicated that school factors: faculty competency and school’s facilities and resources have significant relationship with BLECPA. Lack of confidence due to unfamiliar topics/questions encountered during the review and actual board examination was the number one hindering factor experienced by the examinees. Results of the evaluation made by the respondent-passers and non-passers on the factors affecting the licensure examination showed that they differed significantly in their assessment on the respondents’ attitude towards accounting, faculty competency and school’s facilities and resources.

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