A Correlational Study of Student Factors and Performance in CPA Board Examination: a case in JRMSU
Leonila C. Maghinay
Discipline: Finance
Abstract:
This paper proposes to identify the necessary interventions to enhance
graduates’ performance in the Certified Public Accountant Licensure Examination. It aimed to examine the relationship between identified student factors and the inconsistency in graduates' performance in the CPA
board exams from 2016 to 2019. The study is based on Walberg's theory
of academic achievement, which asserts that the psychological characteristics of students and their immediate environments affect educational
outcomes. A descriptive research design was utilized, surveying 28 Bachelor of Science in Accountancy graduates who took the CPA board exam
using a standardized checklist. Qualitative data, serving as secondary
data, were analyzed through documentary analysis. Additionally, in depth structured interviews were conducted to support the quantitative
data. Results indicated that among student-related factors, only study
habits significantly impacted graduates' performance in the CPA board
exam. Other factors, such as academic performance, aspiration, and attitude towards accounting, were found to be insignificant. The study advocates for time management, comprehensive self-management, development of analytical skills, and maintaining a consistent desire to pass the
CPA board exam and become an accountant. Future research is also recommended.
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