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AN ANALYSIS OF THE FACTORS AFFECTING THE PERFORMANCE OF THE BACHELOR
OF SCIENCE IN ACCOUNTANCY GRADUATES OF PATRIA SABLE CORPUS COLLEGE IN
THE CPA LICENSURE EXAMINATION FROM THE YEAR 2004-2010
In Partial fulfillment
Of the requirements for the Degree
Bachelor of Science in Accountancy
By:
Baguindoc, Ivy
Dayag, Lovely Jane
Orje, Mary Chris
Palungya, Jeffroy
Poblete, Janine
Rinion, Lhorie Mhaie
CHAPTER I
THE PROBLEM AND ITS BACKGROUND
Introduction
Choosing Accountancy as your career path means that you dream to be a Certified Public
Accountant (CPA). CPA is a statutory title of qualified accountants who have passed the licensure
examination. Certified Public Accountant Licensure Examination, given by the Board of Accountancy
(BOA) through the Professional Regulatory Commission (PRC), is to assess and equip graduates to meet
the competencies required in the real world of work, either here in the Philippines or abroad. Passing the
examination has the assurance of good quality services that is to be rendered to the stakeholders.
According to American Institute of Certified Public Accountant (AICPA), All CPAs are
accountants but not all accountants are CPAs. In many states, anyone can call himself or herself “an
accountant”. In order to become a CPA almost all states require that an individual meet educational
requirements and pass the Uniform CPA Examination. Only then are individuals granted license to
practice by state of boards of accountancy.
The CPA examination covers the following eight subjects: theory of accounts, auditing theory,
business law and taxation, practical accounting 1 and 2, management advisory services, and auditing
problems.
Before taking the BS Accountancy course, you should really make sure you want to become a
CPA. CPA licensure examination is one of the most popular licensure examinations here in the
Philippines. This examination is not easy to pass. In addition the researchers observed the results of the
said examination, there are many who took it but few only got the title. In this connection the Patria Sable
Corpus College (PSCC) experiencing the same phenomenon, most of the time there is a decline in the
passing rate of PSCC BS Accountancy graduates in the CPA Licensure Examination. Through this result,
the public make prejudgment wherein some did not consider other factors. Some will criticize the
performance and capabilities of individuals. This kind of phenomena is inevitable. That is why the
researchers have conducted this study, which aims to know the factors affecting the performance of PSCC
BS Accountancy graduates in the CPA licensure Examination.
This study may help the institution to improve its accountancy program to its totality and may
serve as a guide to the public in making judgment.
Conceptual Framework
Kozlowski and colleagues’ (Kozlowski et al. 1999) theory of compilation and performance
describes inputs, process, and outcomes that develop over time as teams interact in contexts that are both
external environments of the team and are shaped by actions of the teams in reciprocal casual fashion.
Ilgen et al, Input-Process-Output (IPO) framewoerks limits research by implying a single cycle
linear path from inputs through outcomes, even though the authors of the classic works clearly stipulated
the potential for feedback loops, and some (e.g, Hackman 1987, McGranth et al.2000) explicitly
recognized limits of I-P-O thinking. IPO framework tends to suggest a linear progression of main effect
influences proceeding from one category (I, P, or O) to the text.
INPUT PROCESS OUTPUT
Respondents’ profile:
Age
Gender
Status
Factors:
1. Academic
performance in
college
2. Financial
3. Social
4. Environmental
5. Spiritual
Evaluate the factors
that affect the
performance of the
PSCC BSA graduates
in the CPA licensure
examination through
conducting survey,
interview and
questionnaire.
Improved the
performance of PSCC
BS Accountancy
Graduates in the CPA
licensure examination
Increase the passing
rate of CPA passers of
PSCC.
Feedback
The input would be the profile of the examinees from the year 2004 to 2010. The processes to be
used in collecting data are through conducting surveys, interviews, and questionnaires. After gathering
data, this would be tabulated, computed, analyzed, and interpreted. And the expected output would be the
improvement of the performance of PSCC-BSA graduates in the CPA licensure examination.
Statement of the Problem
The main purpose of this study is to determine the factors affecting the performance of Patria
Sable Corpus College Bachelor of Science in Accountancy graduates in the Certified Public Accountant
licensure examination.
This study addresses the following concerns:
1. What is the respondents profile in terms of:
a. Age
b. Gender
c. Status
d. Year Graduated
2. What are the factors affecting the performance of PSCC-BSA graduates in the CPA Licensure
Examination?
3. To what extent do these factors affect the performance of the PSCC-BSA graduates in the CPA
Licensure Examination?
4. What are the problems encountered in taking the CPA Licensure Examination?
5. How will these problems be addressed?
Scope and Delimitation of the Study
This study focuses only on the analysis of the factors affecting the performance of PSCC BS
Accountancy graduates in the CPA Licensure Examination. It consists of the factors that would serve as a
guide for the preparation of the said examination.
The researchers’ respondents would only be the PSCC Accountancy Examinees from the year
2004-2010.
Significance of the Study
The importance of this study does not focus only on the beneficial side of the researchers but also
to the following:
Institution
This study is considered remarkable because through these, the institution will be awakened and
aware in what is actually happening in the result of CPA Licensure Examination and to have an evolution
of a better plan for the Accountancy Department.
Takers
The result of this study will help the examinees to prepare themselves in the actual examination
and to depart themselves into the prejudgment of people after the result has been published.
Accountancy Students
This study will serve as a guide and motivational force to the Accountancy students to move on
and to pursue in the next level of their chosen career.
Parents
This study serves as an inspiration and encouragement for the parents to support their children
morally, emotionally, financially, and spiritually.
Public
This study will be beneficial to the public to be able for everyone to minimize false perception and
to avoid prejudgment to the examinees, because they have their own reasons why they passed or failed in
the said examination.
Researchers
The completion of this study gives personal satisfaction among the researchers because this will
serves as an accomplishment.
Future Researchers
This research study will enable future researchers to use it as a source of reference and an
additional research material for those who will attempt to pursue the same line of study in the future.
Definition of Terms
The following terms are defined for deeper understanding of the content of this study:
Affect – To act upon or influence, especially in an adverse way. (Source: Random House Dictionary,
2012)
Analysis – The separation of an intellectual or material whole into its constituent parts for an individual
study. (http://www.thefreedictionary.com)
CareerPath – It refers to a course that will define the future career. A career path refers to the careers
available to you after you complete certain studies and entry-level jobs within a company.
(http://wiki.answers.com/Q/What_is_a_career_path#ixzz1spkSROjR)
CertifiedPublicAccountant – An accountant certified by the state examining board as having fulfilled the
requirements of a state law to be a public accountant. (Random House Dictionary, 2012)
CPALicensureExamination–It is a standardized test given as a part of the licensing process for
professional Certified Public Accountant. (http:topics.wisegeek.com/topics/cpa-examination.htm#)
Factors – One of the elements contributing to a particular result or situation. (Random House Dictionary,
2012)
Fail – To declare unsuccessful in a test. (Random House Dictionary, 2012)
Graduate – One who has received an academic degree or diploma. (http://www.thefreedictionary.com)
Goal – One that you want to achieve. (Source: Collins English Dictionary 2009)
Inevitable – It refers to an unavoidable event. (Source: 1400-50; Late Middle English)
Pass – To gain an adequate or required mark or rating. (Source: Random House Dictionary, 2012)
Performance – The execution or accomplishment of work. (Source: Random House Dictionary, 2012)
Prejudgment – A judgment reached before the evidence is available. (Source: Collins English Dictionary
2009)
Stakeholder – A person or a group not owning interest in an enterprise but affected by or having an
interest in its operations.
Taker – A person who take the CPA licensure examination. (Source: Random House Dictionary, 2012)
Totality – It refers to an entirety. (Source: Random House Dictionary, 2012)
CHAPTER II
REVIEW OF RELATED LITERATURES AND STUDIES
This chapter consists of several related foreign and local literatures and studies that have a
substantial relation to the present study.
Related Literatures
Foreign
The path to licensure in public accounting is likely to be more indirect than that of the other field.
This is because most accounting program do not just focus training Certified Public Accountants (CPA’s).
Instead, they offer training in management accounting, corporate accounting, internal auditing non-profit
and government accounting and related fields.
There is no shortcut in passing the Board Licensure Examination, you must try to live with it and
overcome it. According to Howitzer (2009), the Board Licensure Examination is not an easy picking so as
to speak; he endured a lot of difficulties and lots of time reviewing in order to overcome it. There are a lot
of factors to consider in order to perform in the examination with your optimum best. Some of his time
tested tips were; choose the right review center, pile up stock knowledge, do not be pressure with the
expectations of the people, and know the trend and motivate yourself.
In this article, Howitzer stated that there are factors to consider that affects one’s performance in
licensure examination. In connection, the present study focuses on the citation of factors that may or may
not affect the performance of Bachelor of Science in Accountancy graduates of PSCC in the CPA
licensure examination.
One-step taken by many states to improve passing rates and the general competence of newly
licensed CPAs is to require that candidates for the CPA complete at least 150 semester credit hours, at
least 30 which must had taken in accounting, before they can be licensed. North Carolina had
implemented this requirement in 2001. Given the move nationally and within North Carolina to this new
standard, passing scores reported in this article are limited to students who either have complemented and
advanced degree or have completed the 150-hours by the time they sit for CPA exam. Analyzing the
passing rates on this group, there is greater likelihood that will reflect the performance of students who
have completed a minimally cohesive CPA training program. According to Palm Beach Community
College (PBCC, 2008) they recommend that students should have at least 3-hours out of class for every
hours spent in class. They also said that a student must have a special place to study with plenty room to
work, and students would not be cramped they presuppose that study time will go better if a learner takes
few minutes at the start of the straightened things up. A desk straight backed chair is usually best. “Don’t
get to comfortable-a bed is the place to sleep not to study” a s what they said. A student must have
everything close at hand (book, pencils, paper, coffee, dictionary, computer, calculator, tape recorder, etc.)
before starting to study. Students are also that distracting noise should be minimized however they said
that there are some people need sound and some like silence. In this case, a learner must find what works
for him or her. CULPRITS are family and friends. Consider a “do not disturb” sign and turning on your
answering machine is the way also to have better study habits according to PBCC. Study habits are said to
be improving because of the advent and wide use of the internet, hypertext, and multimedia resources
which greatly affect the Study Habits (Liu, 2005). Liu (2005) and Ramirez (2003) report that student’s
prints material from internet in order to study and read later on.
The article above deals with the study habits of a student. In relation with the present study, study
habits may affect the performance of the PSCC BS Accountancy graduates in CPA Licensure
Examination.
Igun (2005) also found that Nigerians study from materials download from the internet. Reading is
an attempt to absorb the thought of the author and know what the author is conveying Leedy (1956).
Studying is the interpretation of reading materials. Study habits and skills are particularly important to
college students, whose needs include time management, note taking, internet skills, the elimination of
distractions, and assigning a high priority to study. Karim and Hassan (2006) also note the exponential
growth digital information, which changes the way students perceive studying and with printed materials
that are to be use in facilitating study.
Aspiring CPA’s must be updated with the study articles that they may adopt and exercise to have a
better performance. Study habits and place to study may affect performance of takers in the CPA licensure
examination. The cited literatures states their own factors considered in order to perform in licensure
examination and it has a relation in the present study wherein this may improve the performance of BSA
PSCC graduates in the CPA licensure examination.
Educational administrators, professionals and examiners have always assumed the association
between a high quality accounting curriculum and performance on professional exams. This is evident in
the standards of a separate accreditation for accounting program as prompted by Associations to Advance
Collegiate Schools of Business (AACSB) in 1990. Standard 37 of the AACSB makes clear that a high-
quality program is one that prepares students to serve those needs of society that are met by the disciple
(AACSB 2007).
The said article emphasizes that having high quality accountancy program can prepare the students
to get into the home of CPA’s. This factor may be included in the present study in which it can be
contribute to either improvement of accountancy program for the preparation of future CPAs.
According to the publisher of ALL Business.Com, the different “sides” of the profession typically
taken to be educator and practitioner communities have been at odds concerning what accounting students
should know, what educators should teach, and whether accounting graduates are adequately prepared for
the business world. The CPA Journal editors convened a forum “Preparing Future Accountants
Professionals”, moderated by Editor-in- Chief Mary-Jo Kranacher, in November 2007 to bring individuals
representing all areas of the profession together to discuss these issues.
The cited literatures are directly related with the present study because it focuses on the predictors
of success in the different national licensure examination as a whole. The only difference is that, the
present study focuses on the factor that affects the performance of PSCC BSA graduates in the CPA
licensure examination.
B. Local
The Philippine Board examinations are some of the few enduring and difficult professionals
examinations; both in terms of coverage and depth of the testing one’s knowledge of technical concepts
and applications. It has been considered as one of the most difficult exam in the history of the Philippines
career professionalism.
Under the “Academic Affairs” of the University of Cordillera-Baguio City, Philippines, Bachelor
of Science in Accountancy (BSA) curriculum adopts CHED MEMORANDUM ORDER NO. 3 Series of
2007, which is based on International Education Standards aimed to equip students to meet the
competencies required in the workplace whether in country or abroad. It is an 11 trimester course
(3yeeears plus 2semesters) which is equivalent to a 5 year course in semestral setting. The program
prepares students to be liberally educated accountants who can think and write clearly, effectively and
critically. It also prepares them to become total business advisors, who are knowledgeable with business
structures and economic concepts; and trains them to be ethically and technically competent in the field of
accounting and auditing. A BSA graduate can pursue a career in any of the four (4) major fields of
accountancy. The graduate can be a Certified Public Accountant (CPA) Public Practitioner, who chooses
to be an auditor, tax, or management consultant. Second, the graduate may join commenced and industry
as comptroller, internal auditor, financial accounting, and reporting staff within the Accounting
Department of a business enterprise. Third, the graduate may choose to join the government as an
accountant, auditor, or financial analyst in different government agencies like the COA, BIR, GSIS, AFP,
and the like. A graduate may join the education sector as a member of the College of Accountancy. A
graduate of BS Accountancy is eligible to take the Certified Public Accountants Licensure Examination.
This article saying that 5 years course in a semestral setting can prepare a student in his or her
success in the CPA licensure examination as well as in the workplace. In connection with the present
study, this setting can be considered as a factor that may affect the performance of PSCC BSA graduates
in the CPA licensure examination.
Passing the CPA Board Exams takes a lot of preparation. It is not enough that you review on your
own or that you take sporadic lessons when time permits. If you truly want to be CPA, you need to keep
your focus on your goal and determine to do everything possible to pass all the tests required in order to
become a Certified Public Accountant.
The article above tells that there are factors that may affect ones’ success. In connection with the
present study, the researchers will cite factors that may affect the performance of the examinees in the
CPA Licensure Examination.
The literatures above dealt with the factors on how to improve or effective ways on how to pass
the different licensure examination. In relation with the present study, the researchers will use different
factors stated above and will determine if the said factors have a great effect in the success in the
graduates.
RELATED STUDIES
A. Foreign
Accounting research investigating CPA exams are divided into those directed towards
investigating the consequences of the exam or its process and those directed towards factors
affecting performance on the exam. One of the most popular accounting professional exams that
were the subject for relevant number of research is the American Certified Public Accountant
(CPA) exam. In the line of research investigating policies and regulations environment of the CPA
exam, the 150-hr requirement received significant number of research. The positive impact of the
150-hr requirement was suggested by the data presented by the National Association of State
Boards of Accountancy (NABA; 1986-1996, 1997-2004). These publications show that the success
of first-time test takers increases in state adopting the 30-hr post-baccalaureate requirement.
Further, Jackson (2006) supports that by affirming that the newly required post-
baccalaureate education has significantly improved applicants’ performance on the CPA exam.
Other research concerns the impact of the 150-hr requirements on minority groups and women to
pursue CPA exam.
Bierstaker et al. (2004) provides that the 150-credit-hour requirement might deter some
women from pursuing the CPA, but would have no significant impact on minorities. Further, they
concluded that the 150-hr requirement could increase students’ preference for Certified
Management Accountant (CMA) exam and this is more likely among female than male students
are. From a different point, Boone and Coe (2002) show a reduction of number of accounting
baccalaureate degrees and an increase in CMA degrees in states implementing the 150-hr
requirement.
The 150-hr can be a factor of measuring performance. In relation with present study it can
be adopted as a factor in which it may improve the performance of the graduates.
Another study conducted by the MCB UP Ltd publisher entitled “The 150-hours rule’ does
it improve CPA exam performance”. The study reports on a research conducted to investigate
factors that may determine the likelihood of passing the Saudi certified public accounting exam
organized by the Saudi Organization for Certified Public Accountants (SOCPA). The study use
achieves data of candidates who attended the exam since its inception 15 years ago. A logic model
was then developed to test the likelihood of success in the exam as a function of four factors:
number of year of experience, nationality, university, and holding of another professional
certification. The results suggest that number of years of experience and holding of another
professional certification are significant determinants in success in the SOCPA exam. In the other
side, the study found that nationality and university of candidates are adding no significant value to
prediction of the likelihood of success in the SOCPA exam. The study, further, concludes with
some recommendations to parties involved in the process of Saudi accounting professional
qualification.
In connection to the present study, the article dealt with the 150 semester credit hours
completion that can be a factor that may determine the likelihood of PSCC BSA graduates to pass
in the CPA Licensure Examination.
Brahmasrene and Whitten (2001) suggests further investigation of university retention
initiatives- that may enhance GPA as possible contributing factor that could further influence the
performance on the CPA exam. Accordingly, this study incorporates this variable by investigating
the contribution of universities accounting educational programs on the success of candidates on
SOCPA exam.
This study further provides some factors in passing Saudi CPA licensure examination and
this factor can be use for further study that is related in the present study. The only difference is
that the present study will apply these factors on PSCC BSA graduates and takers of CPA
licensure examination.
Nneji (2002) states that study habits are learning tendencies that enable students work
private. Fielden (2004) states that good study habits help the students in critical reflection in skills
outcomes such as selecting, analyzing, critiquing, and synthesizing. The study conducted by Hope
L. Graven (2008) on the relationship between an individual’s amount of caffeine consumption
during his/her study session and the individual’s study habits showed that the main effect of
drinking caffeine on exam preparation was not significant. There were participants, 20 male and 58
female college students (N =78), answered self-rating on their personal consumption of caffeine as
well as their study habits when preparing for test or exam. It was hypothesized that the more
caffeine a student consumes while studying, the more accurately his/her study habits would be
labelled as ‘unhealthy’, as determined by the researchers. Unhealthy study habits were
operationally defined as low scores on amount of time per study session, time(in days) when
preparation began, and amount of information the participants believe they have retain. High
scores on anxiety level were ‘unhealthy’ study habits. A person correlation indicated no
relationship between amount of caffeine consumed while studying and the individual’s
effectiveness of studying and preparation.
Good study habits can be a factor that may affects the performance of PSCC BSA
graduates in the CPA Licensure Examination.
Marcus Crede and Nathan R. Kuncel(2008) in their research at the university of Albany
said that study habits, skill and attitude inventory and constructs were found to rival standardized
test and previous grades as predictors of academic performance yielding substantial incremental
validity in predicting academic performance the meta-analysis examine the constructs validity and
predictive validity of 10 study’s skill constructs for college students . They found that study skill
inventories and constructs are largely independent of both high school grades on standardized
admission tests but moderately related ti various personally constructs; these results were
inconsistent with previous theories. Study motivation and study skill exhibit the strongest
relationship with both grade point average and grades in individual classes. They also that
academic specific anxiety was found to be an important negative predictor of performance. In
addition, significance variation in the validity of specific inventories is shown. Scores on
traditional study habits and attitude inventories are the most predictive of performance, whereas
scores on inventories based on the popular depth-of-processing perspective are shown to least
predictive of the examiner criteria. Over all, study habits and skill measures improve prediction of
academic performance more than any others non cognitive individual difference variable examine
to date and should be regarded as third pillar of academic success.
According to the how-to-study.com (2009), students who are very successful in their
desired career have good study habits. It is stated in the website that students apply these habits to
their classes.
The Open University of Tanzania conducted study entitled “Factors affecting Southern
African students’ success in CIMA examination”. This study explores the factors affecting the
result obtained by southern African students in the professional qualifications of the Chartered
Institute of Managements Accountants (CIMA). In the questioner sent to CIMA students, thirteen
variables were identified and included. Three variables were significantly associated with
examination success: age, tuition and study materials. Younger candidates, who attended part-time
tuition classes and candidates who use the textbooks published be BPP were more successful.
Trends were also detected regarding gender, the numbers of pares written, and examination
attempts: females tends to outperform males candidates had the smaller chance of passing all the
papers they sat if they took on more papers at a time, a first-time candidates had a higher tendency
to passed than repeat candidates did. The findings of most of these studies suggest that many
factors are positively with student performance, with a greater body of evidenced existing in
relation to previous university examination performance where overall GPA is used an indicator.
In some studies of student performance, researchers have attempte to understand the impact of
critical thinking skills as additional predictors.
The above-mentioned studies dealt with factors affecting the success of Africans students
in the CIMA students. In relation to the present study, the researcher focuses also on the factors
that may affect the performance of students in the CPA examination but the respondents are only
accountancy students of PSCC.
In particular, the most researched issues were influence in the notion that concern the
interrelation between the exam and its community such as the impact of pre-requirements of the
exam on specific group, the impact of nature of administration of the exam and its overall benefits
on the profession, the impact of the format of the exam on candidates. Whereas the most
researched issues relating the factors affecting the performance on the CPA exam were concern
about the impact several attributions of candidates on their success on the CPA exam such as
accounting educational curriculums, age, gender, work experienced, financial capabilities and
nature preparation method. Muzondo and Pazderka (1980) suggest the interrelation between the
exam and its community.
There study argues that regulatory environment could have an impact on the educational
and personal attributes of candidates that they must process and the exam restrictions that they face
when taking CPA exam.
B. Local
Several studies in relation with the academic performance of graduates in different licensure
examinations have been conducted. A study by Donna Lou E. Neri, RN, MHSS (2008) sought to
determine possible factors that predict performance in the Nursing Licensure Examination (NLE). NLE
passers were usually those students who were performing well in the classroom, during clinical duties and
even in the in-house review after graduation. In contrast, the non-passers are typically students who were
performing poorly in these areas. Passers of the nursing licensure examination have higher intellective
profile compared to the non-passers. Passers of the board examination performance, although they
succeeded in hurdling the exam, got “low passing” scores (75-79). The student’s nurses’ attitude,
knowledge and skills are supplemented by the intensive reviews given after graduation. Once students are
performing well in these three areas of learning, they have a 55% chance of making it in the board exam.
This study dealt with the factors that affect the performance of nursing graduates in the NLE. In
relation to the present study, the researchers may include the factors that have been said above. However,
they differ in the sense that the present study is dealing on the factors that affects the performance of
PSCC BSA graduates in the CPA licensure examination.
Another study conducted by Josefina T. Buena of Catanduanes State Colleges (2000) in which it
determines the level of performance of the junior and the senior nursing students of the College of Nursing
Catanduanes State Colleges affiliated at the Provincial Health Office in Catanduanes. Specifically dwell
on by study were; the socio-demographic profile of the junior and senior nursing students in terms of
family income, educational background and occupation of parents, family and mental ability, the level of
performance of junior and senior nursing students in preoperative activities as perceived by the students
themselves and by their clinical instructors. Based on her findings, there was no significant difference
between the self-evaluation of junior nursing students and clinical instructor in preoperative nursing
activities. However, for senior nursing students a significant difference was established. This means that
the evaluation of senior students and that of the clinical instructors were different. There was no
significant relationship between mental ability and level of performance of both junior and senior nursing
students, in the different phases of the preoperative activities. The study tended to conclude that mentally
ability in terms of results of the internships examination, did not affect the level of performance in
preoperative activities indicating that high score in internship examination as well as high or low grades
obtained during the school year were not determinants of the level of performance.
In connection of these to the present study, there is lot of factors that affects the performance of
one’s success in the actual board licensure examination. Some of the testimony of the board passers is also
applicable to the topic in which the researcher would able to gather information regarding the factors why
students fail/pass the CPA licensure examination.
Another has been conducted by Florencia V. Pua (2007) which is the relationship of academic
stress to students test performance. This study aimed to identify some factors that are influential to the test
performance of the participants. The participants had undergone a stress test before facing any type of
examination. It revealed a perfect correlation, and that academic stress had a great relationship with
students test performance.
A study about time management on academic performance of senior students of the College of
Arts and Sciences of Isabela State University (ISU) Echague Campus had been conducted by Janice B.
Curibang (2008). This study was undertaken to find out the impact of time management style to academic
performance.
In relation to the present study, the institution may adopt the academic stress test and the time
management style for improvement of BSA students in their academic performance that can be a factor in
taking the licensure examination.
CHAPTER III
RESEARCH METHODOLOGY
This chapter presents significant procedures and methodologies to be used in gathering necessary
information about the factors that affects the performance of Patria Sable Corpus College (PSCC)
Bachelor of Science in Accountancy (BSA) graduates in the Certified Public Accountant (CPA) licensure
examination. It also presents the discussion of research design, research instrument, data gathering
procedures, and statistical treatment of data.
Research Design
The researchers used the descriptive survey method in gathering data. Descriptive survey is used to
be able to gain more information that is eligibly classify in order to get more reliable information
regarding the said research in order to promote knowledgeable idea regarding the said research. It is
believed that this is the appropriate method to be used in conducting this study.
Respondents
The respondents of this study are the 26 examinees who took the CPA licensure examination from
2004-2010 of Patria Sable Corpus College.
Research Instrument
The principal tool in gathering data is the questionnaire. This is supplemented by personal
interviews and documentary analysis. The questionnaire consists of two parts: first, the respondents’
profile which consists of personal information, and second is the question itself regarding the factors
affecting the performance of the respondents.
Data Gathering Procedure
With the permission of the thesis adviser and the college coordinator, the researcher will present
request to the Dean of College of Accountancy and Management, and to the Registrar’s office to use the
records of the graduates who took the CPA licensure examination from school year 2004 to 2010.
Statistical Treatment of the Data
To be useful in the research analysis, the data gathered from the school record were statistically
treated through the following:
1. Frequency Count. It is the summary table in which the data is arranged into conveniently
established, numerically orders class in grouping or categories.
2. Percentage Computation. It will be used to determine the data on the distribution of the
respondents.
Punzalan and Gabriel (2006) gave the formula in getting the percentage.
P= (Px) N/100
Where: Px = percentage required
N = number of item
100 = constant number
3. Weighted Means. The weighted mean is a mean where there is some variation in the relative
contribution of individual data values to the mean.
The formula is:
The Weighted mean for given set of non negative data {x1, x2, x3, ...xn} with non
negative weights {w1, w2, w3, ...wn} can be derived from the formula:
where:
x is the repeating value
w is the number of occurrences of x (weight)
x7 is the weighted mean
CHAPTER IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
This chapter presents the analysis and interpretation of data gathered which were discussed
sequentially in the order of the problem presented in Chapter I.
1. Respondents’ Profile in terms of:
1.1 Age
TABLE 1. FREQUENCY AND PERCENTAGE DISTRIBUTION OF RESPONDENTS
ACCORDING TO THEIR AGE
Age Frequency Percentage
18 - 20 years old 0 0.00%
21 - 23 years old 9 30.00%
24 - 26 years old 11 36.67%
Others 10 33.33%
Total 30 100%
Table 1 shows that 36.67% or 11 respondents are from 24 to 26 years old, 33.33% or 10
respondents is from the section “Others” wherein they specified their age that range from 27 to 29, 30% or
9 respondents are from 21 to 23 years old. None of the respondents have age that range from 18 to 20
years old.
As revealed in the table, majority of the respondents belongs to adulthood and none of them
belongs to teenage group.
1.2 Gender
TABLE 2 FREQUENCY AND PERCENTAGE DISTRIBUTION OF RESPONDENTS
ACCORDING TO THEIR SEX
Gender Frequency Percentage
Male 18 60.00%
Female 12 40.00%
Total 30 100%
Table 2 shows that 60% or 18 respondents are male and 40% or 12 respondents are female.
It was presented that majority of the respondents are male, but the difference in number of the
respondents is not significant enough to affect this study.
1.3 Civil Status
TABLE 3. FREQUENCY AND PERCENTAGE DISTRIBUTION OF RESPONDENTS
ACCORDING TO THEIR CIVIL STATUS
Status Frequency Percentage
Single 24 80.00%
Married 6 20.00%
Widowed 0 0.00%
Separated 0 0.00%
Total 30 100%
Table 3 reveals that 80% or 24 respondents are still single and the rest were already married. None
of the respondents is widowed or separated.
1.4 Year Graduated
TABLE 4. FREQUENCY AND PERCENTAGE DISTRIBUTION OF RESPONDENTS AS TO
THE YEAR THEY GRADUATED
Year Graduated Frequency Percentage
2004 5 16.67%
2005 4 13.33%
2006 2 6.67%
2007 2 6.67%
2008 5 16.67%
2009 4 13.33%
2010 8 26.67%
Total 30 100%
Table 4 shows that 26.67% or 8 respondents graduated in the year 2010, 16.67% or 5 respondents
graduated in the years 2004 and 2008, 13.33% or 4 respondents graduated in the years 2005 and 2009, and
6.67% or 2 respondents graduated in the years 2006 and 2007.
Based on the above information, the difference in numbers of respondent who graduated and have
taken up the licensure examination may have effects in the ratings of the school performance as a whole
but not on the individuals’ performances.
2. Factors Affecting the performance of Patria Sable Corpus College – Bachelor of Science in
Accountancy graduates in the Certified Public Accountant Licensure Examination
2.1 Academic Performance
TABLE 5. EXTENT OF THE FACTORS AFFECTING THE PERFORMANCE OF PSCC-BSA
GRADUATES IN THE CPA LICENSURE EXAMINATION AS TO THEIR ACADEMIC
PERFORMANCE
Factors
Weighted
Mean
Descriptive
Interpretation Rank
a. Earned failing grades in your major subjects 1.47 NEVER 1
b. Review while undergraduate 2.70 SOMEWHAT 2
c. Took the examination after graduation 4.40TO A GREAT
EXTENT5
d. Retention policy helps you in your preparation for
the board examination4.33
TO A GREAT
EXTENT4
e. Class discussion contributed a lot 3.97 MODERATE 3
Over-all Weighted Mean 3.37
As presented in Table 5, respondents who earned failing grades in their major subjects have a
weighted mean of 1.47 in which, it is interpreted as “Never”. Respondents who are reviewing while
undergraduate have a weighted mean of 2.7, wherein, it is interpreted as “Somewhat”. Respondents took
the examination after graduation has a weighted mean of 4.4 which is interpreted as “To a Great Extent”.
Retention policy helps the respondents in their preparation for the board examination have a weighted
mean of 4.33 in which it is interpreted as “To a Great Extent”. Class discussion contributed a lot has a
weighted mean of 3.97 which is interpreted as “Moderate”.
As revealed in the above information, respondents taking up the examination after graduation and
whether the retention policy helps the respondents in their preparation in the board examination affect
their performance to a great extent. Contributions of class discussion on the respondents’ preparation on
the said examination have a moderate effect on their performance. When respondents took up review
while undergraduate has somewhat affects their performance in the said examination. Earning failing
grades in their major subject never affects their performance in the licensure examination,
2.2 Financial Factors
TABLE 6. EXTENT OF THE FACTORS AFFECTING THE PERFORMANCE OF PSCC-BSA
GRADUATES IN THE CPA LICENSURE EXAMINATION AS TO FINANCIAL FACTORS
Factors
Weighted
Mean
Descriptive
Interpretation Rank
a. Suffered financial constraint during the review up
to the date of examination2.30 LITTLE 2
b. Parent’s support you financially during review4.50
TO A GREAT
EXTENT3
c. Working while reviewing 1.83 LITTLE 1
Over-all Weighted Mean 2.88
As shown in Table 6, respondents suffered financial constraint during the review up to the date of
examination has a weighted mean of 2.3 and it is interpreted as “Little”. Parents’ support the respondents
financially during the review have a weighted mean of 4.5 and interpreted as “To a Great Extent”.
Respondents working while reviewing have a weighted mean of 1.83 and it is interpreted as “Little”.
Based on the above information, financial supports have a great effect while a financial problem
doesn’t have a great effect on the respondents’ performance.
2.3 Social and Physical Factors
TABLE 7. EXTENT OF THE FACTORS AFFECTING THE PERFORMANCE OF PSCC-BSA
GRADUATES IN THE CPA LICENSURE EXAMINATION AS TO SOCIAL AND PHYSICAL
FACTORS
Factors
Weighted
Mean
Descriptive
Interpretation Rank
a. Encountered friend problems during examination 1.67 NEVER 3
b. Encountered problems with your girlfriend or
boyfriend during examination1.67 NEVER 3
c. Encountered family problems during review 1.53 NEVER 1
d. Encountered friend problems after examination 1.67 NEVER 3
e. Physically fit during the examination4.47
TO A GREAT
EXTENT7
f. Suffered from illness before the examination 1.90 LITTLE 6
g. Suffered from illness during the examination 1.73 NEVER 5
Over-all Weighted Mean 2.09
As shown in Table 7, respondents who encountered problems with their girlfriend or boyfriend and
with their friends during and after the examination have a weighted mean of 1.67 and are interpreted as
“Never”. Respondents who encountered family problems during review have a weighted mean of 1.53 and
interpreted as “Never”. Physically fit during the examination have a weighted mean of 4.47 and
interpreted as “To a Great Extent”. Suffered from illness before the examination has a weighted mean of
1.9 and interpreted as “Little”. Suffered from illness during examination have a weighted mean of 1.73
and interpreted as “Never”.
Based on the gathered information, social factors never affect the respondents’ performance in the
said examination while physical factors affects.
2.4 Environmental Factors
TABLE 8. EXTENT OF THE FACTORS AFFECTING THE PERFORMANCE OF PSCC-BSA
GRADUATES IN THE CPA LICENSURE EXAMINATION AS TO ENVIRONMENTAL
FACTORS
Factors
Weighted
Mean
Descriptive
Interpretation Rank
a. Comfortable in the place where you resided during
review3.73 MODERATE 2
b. Conducive for review in the place where you
resided during review3.53 MODERATE 1
c. The ambiance of the examination room affects
your concentration during the examination4.07 MODERATE 3
d. The ambiance of the review center affects your
preparation for the examination4.27
TO A GREAT
EXTENT4
Over-all Weighted Mean 3.90
As gleaned in Table 8, comfortable in the place where you resided during review have a weighted
mean of 3.73 and interpreted as “Moderate”. Conducive for review in the place where you resided during
review have a weighted mean of 3.53 and interpreted as “Moderate”. The ambiance of the examination
room affects your concentration during the examination has a weighted mean of 4.07 and interpreted as
“Moderate”. The ambiance of the review center affects your preparation for the examination has a
weighted mean of 4.27 and interpreted as “To a Great Extent”.
The above information states that environmental factors really affect the respondents’ performance
in the CPA Licensure Examination.
2.5 Spiritual Factors
TABLE 9. EXTENT OF THE FACTORS AFFECTING THE PERFORMANCE OF PSCC-BSA
GRADUATES IN THE CPA LICENSURE EXAMINATION AS TO SPIRITUAL FACTORS
Factors
Weighted
Mean
Descriptive
Interpretation Rank
a. Praying before taking the examination4.9
TO A GREAT
EXTENT3
b. Praying while taking the examination4.8
TO A GREAT
EXTENT2
c. Praying after taking the examination4.73
TO A GREAT
EXTENT1
Over-all Weighted Mean 4.81
As seen in Table 9, praying before taking the examination has a weighted mean of 4.9 and
interpreted as “To a Great Extent”. Praying while taking the examination has a weighted mean of 4.8 and
interpreted as “To a Great Extent”. Praying after taking the examination has a weighted mean of 4.73 and
interpreted as “To a Great Extent”.
Based on the above information, respondents believe that spiritual factors have a great effect in
their performance in the said examination.
CHAPTER V
SUMMARY, CONCLUSION AND RECOMMENDATION
This chapter covers the summary of findings, conclusions, and recommendations based from the
study. The conclusion is prepared as a result of the objectives and through study being conducted by the
researchers. Recommendations are also included that may contribute to the improvement of Patria Sable
Corpus College-Bachelor of Science in Accountancy graduates in the Certified Public Accountant
licensure examination.
Summary of Findings
Based from the study, the following results are revealed:
Major Findings
1. Respondents’ Profile in terms of:
1.1 Age
Majority of the respondents are ages from 21 and above.
1.2 Sex
Male occupies majority of the respondents as to gender.
1.3 Civil Status
Majority of the respondents are single as to civil status.
1.4 Year Graduated
Majority of the respondents graduated on the year 2010.
2. Factors affecting the performance of Patria Sable Corpus College – Bachelor of Science in
Accountancy graduates in the Certified Public Licensure Examination in terms of:
2.1 Academic Performance
Majority of the respondents took the examination after graduation and retention policy
helps the respondents in preparation for the board examination.
2.2 Financial Factors
Majority of the respondent’s parents support them financially during review.
2.3 Social Factors
Majority of the respondent’s is physically fit during examination.
2.4 Environmental Factors
Majority of the respondents revealed that ambiance of the review center affects the
preparation for the board examination.
2.5 Spiritual Factors
Majority of the respondents prayed before taking the examination, during and after the
examination.
Conclusions
The researcher drawn the following conclusion based on the results gathered from the study:
1. Most of the respondents are age 21 and above, since they are already graduated 2 years ago.
2. Male occupies the majority part as to gender but the difference in number of the respondents is not
significant enough to affect this study.
3. Majority of the respondents are single as to civil status because it is usually the trend in studying to
focus on reviewing and taking the board examination.
4. Majority of the respondents graduated on the year 2010 since they have the largest numbers of the
graduating class.
5. Majority of the respondents took the examination after graduation because what they have studied
is still fresh and retention policy helps the respondents in the preparation for the board examination
for it motivate the students to study well. These two factors affect the examinees in their
performance during the examination.
6. Majority of the respondent’s parents support them financially and so they can be able to
concentrate in their review. This factor affects the takers.
7. Majority of the respondents are physically fit during examination, health of the takers will affect
the level of thinking of the takers.
8. Majority of the respondents revealed that ambiance of the review center in the preparation for
examination affects the takers because their review classes help the examinees to perform well
during examination.
9. Majority of the respondents prayed before taking the examination, during and after the
examination, spiritual factor affects the examinees performance.
Recommendations
Based on the study, researchers recommend the following:
1. The institution must be aware in preparing the BSA students in their future CPA Licensure
Examination.
2. The takers must choose the review center where they fill comfortable with and conducive for
learning, pile up stock knowledge, and relax themselves. And they must be physically fit.
3. The takers should not be pressured with the expectations of other people.
4. The accountancy students must give importance in studies and have a good study habits.
5. Always ask guidance, protection and wisdom from the Almighty God.