Performance in CPA Licensure Examination of DWCSJ Graduates: A Proposed Intervention
Mark Jing Tayactac
Discipline: Education
Abstract:
This research study defines the performance in CPA Licensure Examination of DWCSJ graduates. Mainly, the nature
of this study is a descriptive research using descriptive-correlational design to assess the variables of this study which
included the profiles of the respondents in terms of grades in major subjects, IQ level, EQ status, and socioeconomic
status; and their attitude towards CPA review as well as the relationship of these variables to their performance in
CPA Licensure Examination. The questionnaire is the main research instrument used for the gathering of data. It
composed of three parts: Socioeconomic status, EQ Status, and Attitude towards CPA Review. The researcher asked
permission from the Office of the Registrar to obtain a copy of grades to be used in this research study and; to test the
relationship of IQ level with their performance in licensure examination, the researcher seeks the consent of the
Guidance Counselor for the results of respondent’s IQ level. The regression analysis for multiple independent
variables was used to find the degree of relationship between the variables under study. Multiple-regression stepwise
technique was used to establish the relationship between the independent variables: grades in major subjects, IQ level,
EQ status, attitude towards CPA review and socioeconomic status; and the dependent variable, performance in CPA
Licensure Examination. The results showed that respondent’s profiles in terms of grades in major subjects, EQ status
and socioeconomic status; and attitude towards CPA review were best indicators of good performance in CPA
Licensure Examination. The null hypothesis that there is no significant relationship between the respondents’ profiles
except IQ level and performance in CPA Licensure Examination, is therefore, rejected. Further, statistical research
result ascertains the rejection of the null hypothesis of no significant relationship between the examinees’ attitude
towards CPA review and their level of CPA performance. It is essential to consider that the grades in major subjects,
emotional quotient status, socioeconomic status and attitude towards CPA review could probably affects the
performance of the students in the national professional examination such as CPA Licensure Examination. Henceforth,
it is recommended to strictly implement the retention policy, devise a program concerning maintaining higher level
of emotional quotient of every student, strengthen the sustainability of the JPIA’s incentive program and increase
awareness of the students about the notion of right attitude towards CPA review to improve the passing percentage in
the national level examination such as Licensure Examination for Certified Public Accountant
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