Perfomance Status of Accountancy Graduates In Pamantasan Ng Cabuyao: Basis For In-House Review Enhancement
Christian Lorenzo Baldovino | Nicanor Laza | Kristel Mae Navarro
Discipline: human resource management
Abstract:
This study was conducted to determine the performance
status of Accountancy graduates in Pamantasan ng Cabuyao as the
basis for in-house review enhancement. The researchers generated
the data needed through letter request and document analysis.
Through their statistician, the researchers applied the appropriate
statistical treatment for the data to be able to analyze and interpret
the results. The statistical tools used were frequency and percentage
distribution, weighted mean and t-test analysis.
Through the study, it was found out that the respondents’
grades in in-house review courses do not match with their
performance in the Certified Public Accountant Licensure
Examination. Management Advisory Services had the highest
overall rating in CPALE results. But based on the respondents’
grades, MAS was the review course with the lowest overall rating in
terms of grades. In addition, the respondents had the highest overall
rating in Taxation and Regulatory Framework for Business
Transactions in their review courses’ grades, but those were the
subjects where the respondents poorly performed in the CPALE.
The null hypothesis was rejected, thus, there was a significant
difference between the respondents’ grades and their performance
in CPA Licensure Examination.
Through this findings, the researchers concluded that
Management Advisory Services was least difficult among all the
board subjects, while the Taxation and Regulatory Framework for
Business Transactions were the most difficult board subjects in the
licensure examination for Certified Public Accountants.
The researchers recommended to have an in-house review
enhancement which includes additional lecture time allotment for
the most difficult subjects – Taxation and Regulatory Framework
for Business Transactions. In addition, the researchers also
recommended that the accountancy students must be trained or
exposed on CPALE-like questions to enhance their skills and ability
in solving difficult accounting problems and to overcome the
pressure on actual board exam.
Moreover, the qualifying examination must continue
every end of the semester to evaluate the knowledge and skills of the
accountancy students. On the other hand, the BS Accountancy
program must maintain the strict implementation of the retention
program, where there is a maintaining grade in all major courses.
And lastly, if possible, the University must hire lawyers and taxation
specialists who can teach regularly in the academe.
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