STUDENT AND SCHOOL FACTORS AFFECTING THE

CPALE PASSING RATE OF BS ACCOUNTANCY

GRADUATES IN ABCOLLEGE

A Quantitative Research Paper

In Partial Fulfillment of the Requirements

in Accounting Research Methods

Submitted by:

Castolo, Ma. Zeara C.

Limbaga, John Rey L.

Manuel, Ethelane O.

Quibong, Elleonor G.

Saratao, Aristela E.

BS Accountancy – IV

Submitted to:

Ms. Kriszia Jean M. Tinguban

Instructor

December, 2022
 TABLE OF CONTENTS

Page

Chapter 1. Problem and Its Scope…………………………………………...

…..

Introduction ………………………………………….….

Background of the Study …………………………….………….........

Statement of the Problem ……………………………….…….............

Theoretical Framework …………………………….……….............

Conceptual Framework ………………………………….….............

Significance of the Study ………………………………………..........

Scope and Delimitations ………………………………….….............

Definition of Terms ………………………………………..........

Chapter 2. Review of Related Literature……………………………………..

Related Literature ……………………………………………..

Related Studies ……………………………………………..

Synthesis ……………………………………………..

Research Gap ……………………………………………..

Chapter 3. Methodology…………………………..…………………………...

Research Design ……………………………………………..

Respondents of the Study ……………………………………………..

Research Locale ……………………………………………..

Research Instrument ……………………………………………..

Verification or Credibility ……………………………………………..

of the Study

2
 Transferability of the ……………………………………………..

Study

Dependability of the ……………………………………………..

Study

Confirmability of the ……………………………………………..

Study

Data Collection ……………………………………………..

Procedures

Data Analysis Procedures ……………………………………………..

Ethical Consideration ……………………………………………..

Reference……………………………………………………………...... 13

3
 CHAPTER 1

THE PROBLEM AND ITS SCOPE

This chapter encompasses the problem and its setting including:

the introduction, the background of the study, statement of the problem, hypothesis,

theoretical framework, conceptual framework, significance of the study, scope and

delimitations, and the definition of terms.

Introduction

Certified Public Accountant Licensure Examination (CPALE) is dubbed as

one of the most difficult board examinations in the Philippines that tests not

only memorization skills but also critical-thinking and analytical skills (Ruiz, 2019).

Passing rates throughout the years have been consistently abysmal despite thousands

of takers aiming for the CPA title especially during these recent years (Fadzlulkarim,

2021).

The accounting community- including the professors and students, as well as

those from other professions question the passing rate of the examination. Various

theories have risen to explain the low results ranging from increased difficulty of

examination, quality of preparation of the examinees, study habits, psychological

conditions, and others (The Learning Accountant, 2019).

Despite the difficulty of the licensure examination, there are still those that

secured their CPA title. With that established, previous researches have shown that

there are certain factors that can affect ones’ performance to successfully pass the

examination. This study aims to investigate those determinants through the

perspectives of those who successfully passed in hopes of replicating those factors to

achieve better chances for BS Accountancy graduates in the CPALE.

4
Background of the Study

According to the Bureau of Labor Statistics (2022), jobs relating to

accounting are currently in demand with above average pay and 7% job growth. It is

undeniable that every business needs an accountant for various reasons such as

tracking income and expenditures, generating quantitative financial information to

the stakeholders which will be necessary in making strategic and business decisions,

helps in creating budgets and projections, assists in evaluating the performance of

the business, for regulation compliance- especially for tax purposes, and others

(Woods, 2019). Accounting plays a vital role in the sustainability of a business.

With that justification, Bachelor of Science in Accountancy (BSAcc) is one of

the choices of most students as graduates of this course are always sought-after

by different companies. From testimonials, the academic program is said to be

difficult that requires in-depth analysis in the theoretical and application aspects of

the field (Find University, 2022). Passing the quizzes and tests in the course are

already challenging on their own, added by the cut-off grade imposed by

educational institutions; graduating from the academic program is an achievement on

its own right.

In order to become a Certified Public Accountant, the Republic Act No. 9298

or the Philippine Accountancy Act of 2004 requires that a written technical

exam must be taken by BSAcc graduates if they aspire for that title in order to

measure their competency levels and assess if they have the ability and compatibility

for this career or not. Passing the CPALE is of utmost requirement in order for and

individual to practice the profession of accounting (Cruz, 2019).

The Professional Regulation Commission (PRC), in-charge of overseeing the

different professions in the country, announced the following results of the last seven

5
(7) Certified Public Accountant Licensure Examinations: 25.84% in October 2022;

22.29% in May 2022; 21.87% in December 2021; 15.25% in October 2021; 14.32%

in October 2019; 16.46% in May 2019; and 25.18% in October 2018. The low

national passing rate earned the reputation of the CPALE as one of the most difficult

licensure examination (Fadzlulkarim, 2021).

Academic institutions were required to have a passing rate above the national

passing rate. Unfortunately, the locale of this research- Andres Bonifacio College has

the following passing rates for the past seven (7) aforementioned examinations: 50%

in October 2022; 14.29% in May 2022; 0% in December 2021; 0% in October 2021;

6.25% in October 2019; 10% in May 2019; and 0% in October 2018. The continuous

poor results excluding the recently conducted CPALE enumerated provide a big

room for thinking, investigation and analysis for this abysmal performance.

According to Al-Duwaila and Al-Mutairi (2020), there were variables

that affected the performance of examinees when they took the CPALE wherein it

has been confirmed that passing the board examination is heavily dependent on those

identified factors. Their analysis showed that two of those factors include preparation

for the examination and the school’s academic program itself.

This study uses a quantitative and survey research approach in order to

determine the factors that could affect the CPALE passing rate of BSAcc graduates in

Andres Bonifacio College. These factors will be grouped into two (2) categories: (a)

student and (b) school factors. The respondents will be chosen depending on

convenience from those who successfully passed the board exam from 2016-2022.

Statement of the Problem

6
 This study was conducted to determine the factors affecting the

CPALE passing rate of BS Accountancy graduates in Andres Bonifacio College.

Specifically, the study sought to answer the following research questions:

1. What is the demographic profile of the BS Accountancy graduate-

respondents of Andres Bonifacio College by the following characteristics?

a. Year graduated

b. Latin honors received

c. Year passed the CPALE

d. CPALE rating

e. CPALE attempts

f. Socio-economic status

2. What are the factors that affect the CPALE passing rate of BS

Accountancy graduates in ABCollege?

a. Student factors

b. School factors

Hypothesis

These are the probable hypothesis in statement of the problem number two.

The possible student factors include:

i. Solving many practice problems/practice questions

ii. Additional review materials from other sources

iii. Studying in advance (undergraduate and review class)

iv. Getting back and focusing on topics that you find yourself

weak or unconfident at

7
 v. Understanding the concepts of a topic, not merely

memorizing the procedures

vi. Memorizing theories when you do not understand a topic

vii. Additional hours beyond formal classes spent on studying

The possible school factors include:

viii. Board exam type of problems in quizzes and term

examinations

ix. Qualifying examination

x. Retention policy (Cut-off grades)

xi. Adequacy and availability of updated books

xii. Conducive environment for learning

xiii. Changes in faculty in the Accountancy program

xiv. Number of full-time and part-time instructors

Theoretical Framework

The Attribution Theory by Bernard Weiner (1974) is the main anchor of

this research study. Attribution Theory refers to a concept in the field of

psychology associated by how people provide an explanation on the causes of an

event or behaviour (Weiner, 1982). Attributions are grouped along a dimension

established as the locus of causality that could be derived from the internal and

external factors (Smith, 2016). In internal locus of causality, it gives emphasis on

personal factors as a reason or cause for the outcome resulted. An individual would

assume that the outcome is a result of the association of intrinsic factors or something

within that person. It basically means about personal awareness that a person has

8
control over his or her motivation and outcome which ultimately lead to that person’s

success. In the context of this paper, internal factors would refer to student factors or

those factors that contribute to the passing of the CPALE that are within the student’s

control as he or she prepares for the CPALE. These include those determinants

during the study of the academic program- BS Accountancy and the formal review

before taking the licensure examination. Examples of these factors may be academic

performance and study habits which both exhibit a similar characteristic- within a

student’s control.

Meanwhile, the external locus of causality from Weiner’s Attribution Theory

revolves around external factors or the environment of an individual. In this principle,

it is assumed that the outcome is attributable to factors that are outside a

person’s control and self. Basically, it means that the result is because of situational

factors or environmental factors. In this context, the school factors which would be

determined such as facilities and learning opportunities are the outer factors that

the respondents may perceive as an element of their performance in the CPALE.

Another theory that this research could anchor itself is Maslow’s Hierarchy of

Needs. The needs that were enumerated by Maslow could affect the passing rate of

BS Accountancy graduates in Andres Bonifacio College. The need for self-

actualization and esteem motivated a person to achieve things he or she desired for

himself or herself. That sense of recognition when passing the CPALE was driven by

self-esteem. The need of support and love from the family also added encouragement

to pursue for the title (Mcleod, 2022).

9
Conceptual Framework

Figure 1. Conceptual Framework of the Study

It can be noted in the aforementioned figure that there are two (2) elements

that served as input to this research study which are: (a) student factors and (b) school

factors. The output attributed by these factors is the passing of the CPALE or the

performance of the BSAcc graduate in the licensure examination.

Significance of the Study

The important findings of this research study shall be relevant and

beneficial to the following:

a) BS Accountancy Graduates and Students

This paper is significant to BS Accountancy students and its graduates

for this will give them important insights and ideas regarding the contributing

factors that can affect ones’ performance in the CPALE. Through this, they

may be able to replicate or learn from these factors which can improve their

10
chances in the licensure examination. This will serve as their guide as the

findings will be gathered from their academic predecessors.

b) Repeaters/Conditional Takers

It is also beneficial to second, third, and conditional takers of the

CPALE as it allows them to determine factors that can be taken into account to

help them increase their chances of passing the board examination.

c) Educators

This research will give them awareness on their teaching effectiveness

and efficiency as they are the primary providers of knowledge to the students.

This will also help them enhance their teaching styles and strategies for a

better learning session.

d) Andres Bonifacio College and its Administrators

The study enables evaluation on the school’s effectiveness to create

an environment conducive for learning- whether it has provided the necessary

training, equipment, and opportunity for the students to be CPALE-ready. It

also opens doors to improvement for better service to the students.

e) Future Researchers

This study will serve as a resource material for future researchers

whose study is in connection with the factors affecting the CPALE passing

rate of BS Accountancy graduates in Andres Bonifacio College. It can be a

source of related studies to broaden their repertoire of knowledge.

11
Scope and Delimitations of the Study

This research study will focus on investigating the factors affecting the

passing rate of the examinees in the CPA Licensure Examination (CPALE) from

Andres Bonifacio College. Specifically, it will discuss factors such as student and

school as an influence in the passing ability of the examinees in taking the board

examination. These are the only factors that will be taken into consideration for a

more narrow approach of the study. It shall purely research about the factors and not

relationships.

All respondents shall be taken into consideration as long as they are a graduate

of Andres Bonifacio College, within the time duration given, and a successful passer

of the CPALE.

This study shall limit its respondents to only successful licensure examination

passers of each batch in both May and October 2016-2019 and 2022; and October

and December 2021 CPALE (according to the PRCS schedule of CPA

Licensure Examinations). Prior year examinations will not be included, as well as

other CPALE passers from other institution.

Definition of Terms

Andres Bonifacio College (ABC). It is a private institution that offers different

courses which include Bachelor of Science in Accountancy and where the study

is conducted.

Bachelor of Science in Accountancy (BSAcc) graduate. It refers to someone who

finished a four-year program which provides general accounting education to learners

12
who wish to pursue a professional career as accountants, particularly as public

accountants for the civil service.

Certified Public Accountant (CPA). It is a designation provided to licensed

accounting professionals within the time frame of 2016-2022.

Certified Public Accountant Licensure Examination (CPALE). This is the

licensure examination required to be taken by aspiring Certified Public Accountants

in the Philippines. This is conducted twice a year- May and October from 2019

retrospectively; and in October and December in 2021 due to the pandemic.

Formal review. This means enrolling in a formal review center in preparation for the

CPALE.

Passers. This refers to those who successful passed the board examination of CPA

regardless of first, second, or third taker.

Passing rate. It refers to the rate of successful takers in a certain batch of CPALE.

PRC. This is the abbreviation of Professional Regulation Commission who supervises

the CPALE.

Repeaters. These are examinees that successfully passed the CPALE in the

second and third take.

School factors. They refer to those factors that are from the external environment but

are directly or indirectly associated with the school the student studied his or her BS

Accountancy academic program. These are the implementation and preparatory

activities of the school for their students for the board examination- facilities, learning

environment, training, and others.

13
Student factors. These include study habits, GWA, the number of formal reviews

taken by the respondents, and others. They are basically those that are within the

control of the BSAcc graduate or student.

14
 CHAPTER 2

REVIEW OF RELATED LITERATURE

This chapter presents literatures and studies which are all significantly related

to the present study. It will also include a synthesis regarding the accumulated

knowledge.

Related Literature

Importance of Certified Public Accountants

Certified Public Accountants are essential personnel in all types of businesses.

Micro, small, medium, and large entities will always need them as they play

significant roles in the sustainability of enterprises- from organizing your cash flows,

tax filing, providing financial information necessary in making management

decisions, measurement of new strategy implementation, to other important activities

in the entity (Blakely-Gray, 2020).

Furthermore, Woods (2022) emphasized the need of accountants as they assist

management in determining the financial position and performance of the company

which will be a significant help in planning, decision-making and controlling

processes within the organization’s implemented strategies. Accounting aids

businesses in tracing their financial transactions. Moreover, CPAs guides companies

on preventive measures to decrease tax liabilities and cases of fraud, as well as give

advices to improve cash flows and performance of the business.

Accountants give monetary and non-monetary benefits to businesses, especially to

small businesses even if the latter does not usually realize their importance in the

15
beginning as small entities usually find maintaining an accountant too costly

(Yanuaria, 2021).

Demand of Certified Public Accountants

According to U.S. Bureau of Labor Statistics (2022), accountants and auditors

job employment is expected to rise to seven percent (7%) from 2020 to 2030.

Approximately 135,000 openings for the accounting and auditing professions are

projected annually in an average basis within the 10-year timeframe. Furthermore,

Fadzlulkarim (2021) also asserted the dire need of licensed accountants in today’s

time. She also stressed that the current situation of low passing rated for the CPALE is

actually alarming wherein demand for accountants is high but supply is abysmally

low.

Related Studies

CPA Licensure Examination and its Difficulty

Every year thousands of candidates sit for the Certified Public Accountant

(CPA) licensure examination in the Philippines. The passing statistics is only about

twenty percent (20%) of first-time candidates. Many critics claim that it is one of the

most difficult professional board exams in the country. The comparatively low

passing percentages on both the local and national levels reflect the difficulties of

passing the CPA board examination. The October 2019 revised board exam is

composed of the following different subjects; Financial Accounting and Reporting

(FAR), Advanced Financial Accounting and Reporting (AFAR), Management

Advisory Services, Auditing, Taxation and Regulatory Framework for Business

16
Transactions. The examinations were held in various places (Ballado-Tan, 2014;

Herrero, 2015; Pattaguan, 2018; Al-Duwaila, 2020).

Factors Affecting the Performance of CPALE examinees

With the CPALE results exhibited, it became a central interest to many to

determine the factors that contribute to successfully passing the said board

examination. As per Pattaguan (2018), success on the Certified Public Accountant

Board Licensure Examination is the outcome of a combination of variables. Factors

such as study habits, undergraduate academic performance, students’ aspirations,

home family, school, exam structures, accounting work experience were discussed in

several studies found (Ballado-Tan, 2014; Herrero, 2015; Pattaguan, 2018; Al-

Duwaila, 2020).

a) Internal Factors

i. Study Habits

CPALE topnotch takers from the study of Pattaguan (2018)

indicate that personal characteristics such as solid study habits, strong

faith in God, academic consistency, determination, and a positive view

on life, for the most part, constitute the internal environment that plays

a significant influence in the success of topnotch graduates.

Moreover, in the study conducted by Al-Duwaila (2020), it is

found out that not enough time spent studying for the examination is

the most significant factor impacting CPALE results, followed by

embracing the concept of taking the exam. Therefore, it is advised that

16 students must have a strong desire for the discipline they have

chosen to overcome any obstacles.

17
 ii. Academic Performance – Undergraduate Studies

Several studies have shown that there is a correlation between

the taker’s grade point average (GPA) and examination results. Al-

Duwaila and Al-Mutairi (2020) investigated the link between different

aspects of candidates' undergraduate academic accomplishments and

their performance on the CPA test; they discovered a positive,

statistically significant relationship between exam scores and the

candidate's grade point average (GPA) and general education credit

hours. A student's academic achievement reflects his degree of

preparation for the board test. One of the strongest indicators of his

performance on the board exam is his five-year stay in college, as

measured quantitatively by his grade point average.

iii. Taking Formal Reviews

Enrolling in a review school will help students refresh their

knowledge acquired during their undergraduate years in college.

However, whether or not a student gains from being enrolled in a

review school is dependent on the student. A student who has been

committed to passing the board test from the start is more likely to

profit from the review school's services. A student who did not take his

or her undergrad preparation seriously, on the other hand, would not

benefit from the reviewed school as much as those who studied

diligently during their undergraduate years (Valencia, 2017).

A study focusing on suggesting action plans to improve

performance in the Certified Public Accountant Licensure

Examination, found out that students should undergo double review-

18
 ideally, first in ReSA Review School of Accountancy while still in

their undergraduate academic program, and on CPA Review School of

the Philippines (CPAR) upon graduation. Upon comparing the

institutional passing percentage against the national passing percentage

in the Licensure Examination for Certified Public Accountants,

multiple reviews showed a significant increase in the passing results

(Oliva et. al., 2017). Students who attend review courses offered by

review institutions have a better chance of passing the test. Students

recognized the relevance of pre-board or mock boards administered by

the university and review school. Many respondents saw it as a useful

tool for preparing for the actual board exam. A comprehensive review

is one of the recommendations for passing the CPA board test in the

Philippines.

b) External Factors

i. School Intervention Programs

Many researchers assert that one of the key characteristics that

increase the chance of passing the CPA exam is the university’s

performance. To wit, one of the top-performing schools in the Certified

Public Accountant (CPA) Licensure Exam in the Philippines, is the De

La Salle University (DLSU), its passing rate was never less than stellar

in the past five board exams. In the May 2019 board exam, 84.72

percent of its exam takers passed the examination as opposed to the

16.46 percent national passing rate (Cruzada, 2019). As per the

topnotchers they produced, the modular program implemented by the

school and their academic system requires students to focus purely on

19
 accounting subjects for a given set of terms compelling students to take

an entire course in as little as two to three weeks. This system helps

them to prepare for the board exam and is a big factor in their success.

As one of their topnotcher explains, “That familiarity with pressure

and the ability to grasp a concept in a short amount of time made it

much easier for me to deal with it (exam questions)”. With this, we

could infer that it is beneficial for a school to establish a system that

trains the students in learning at a fast pace, to be able to handle the

time pressure in the CPA board exam and teach them to plan their

review effectively and efficiently.

Furthermore, based on the studies conducted by different

researchers regarding factors that contribute to CPALE success, they

found out that school preparatory activities are a big contributor. In

addition, it is important to note that professors play a significant role in

the passing ability of students as they help students develop high self-

efficacy beliefs by giving them mastery experiences and opportunities

to see others' mastery experiences, sending them timely messages

reassuring them of their ability to succeed, and interpreting students'

emotional reactions to success, failure, and stress (Darling-Hammond,

2019).

ii. Home Environment

According to the study of Duya (2018), many of the

respondents stated that moral support from family has a significant

impact on students' willingness to take the CPA Licensure exams in a

family or home setting. Respondents said that having the financial

20
 capability to pay for the 6-month review without a scholarship is one

of the key factors influencing their motivation to take the CPA

Licensure Examination.

iii. Peer Influence

Peer groups have a major impact on a student's academic

success. As a result, the decisions that students make about their

academic achievement are of great influence.

In the study of Duya (2018), respondents were also motivated

to take the CPA Licensure exam because their close friends were doing

so, thus they were inspired to do so as well. According to Paz (2018),

the 10th-place in the 2018’s veterinarian exam, one factor to her

success in the exam is finding a “perfect study group”, surrounding

oneself with positive, hardworking people who will motivate in doing

your best is a must.

Synthesis

The Certified Public Accountant Licensure Examination (CPALE) is one of

the hardest board examinations. With its growing importance and demand in today’s

business environment, there is a need to take action regarding the low passing rate of

BSAcc graduates. There is a necessity to determine the possible elements that cam

affect the passing ability of CPALE examinees.

As related studies and works of literature were evaluated, factors affecting

good performance in the CPALE consist of internal and external factors. Internal

factors include (1) study habits, which were found out to be the most significant

factor, (2) academic performance, registering positive correlation with CPA licensure

21
examination results, and (3) taking multiple formal reviews, showing a significant

increase in the passing results. These internal factors are the student factors that would

be considered in this paper. On the other hand, external factors include (1) school

intervention programs, which were asserted to be one of the key factors increasing

chances of passing the examination, (2) home influence, which serves as the financial

and emotional foundation of an examinee, and (3) peer influence, which affects

greatly the motivation an examinee has. Despite the three external factors identified,

the study will focus more on school intervention programs or the school factors as a

whole in order to delve deeper on the mechanics

Research Gap

There are few studies regarding the factors that could affect the passing rate of

BS Accountancy graduates in the Certified Public Accountant Licensure Examination.

Furthermore, most of these researches are located in places that are abundant with

resources and with various standards dissimilar from the locale. Comparison is

difficult when the conditions are different. Moreover, other researchers use difficult

methodologies that hinder easy comprehension of goals and objectives because of the

broadness of the scope.

This paper will confine itself to only two aspects which can help narrow down

the scope and will give more relatable outcome that would not only be beneficial to

the students but also to the school itself.

22
 CHAPTER 3

METHODOLOGY

This chapter exhibits the research methodology to be used by the researchers

in conducting the study which includes the research design, respondents of the study,

research locale, research instrument, verification or credibility of the study,

transferability of the study, dependability of the study, confirmability of the study,

data collection procedure, data analysis procedure, and ethical considerations.

Research Design

This study shall use a quantitative approach in gathering data to process as it

can allow researchers to derive a collective view of trends in the population of

interest. The research design utilized shall be survey research. Its primary method of

collecting data is through survey which will be used by the researchers to obtain a

higher comprehension or knowledge about an individual or group perspectives

associated to a specific topic (Mills, 2021).

Respondents of the Study

The research respondents are CPALE passers who are graduates of Andres

Bonifacio College’s Bachelor of Science in Accountancy program from the year

2016-2022. Regardless of first time taker or repeater, the participants shall be selected

through convenience sampling as the availability of the researchers’ and respondents’

time shall be taken into consideration. Convenience sampling is a variation of

nonprobability sampling wherein people are selected and sampled due to fitting the

criteria of being “convenient” sources of data for the researchers (Lavrakas, 2008).

23
 The population of the research is twenty-four (24). The sample size of the

population is twenty-three (23) to determine a trend, pattern, and consistency between

the answers to derive the most accurate findings for the researchers to analyze and

finalize.

Sample Size Computation

Research Locale

The research shall be conducted in Andres Bonifacio College, College Park,

Dipolog City, Zamboanga del Norte, Philippines. However, data gathering shall

depend on the place of convenience of the participants. Every respondent must be an

alumnus of the institution as this is the setting of the study.

Research Instrument

The research tool that will be used in gathering the required data for the study

is a close-ended modified standardized questionnaire inputted on Google Forms to

maximize efficiency in extracting data needed as it increases convenience especially

to busy or out-of-town respondents.

24
 The survey questionnaire will consist of three parts. The first part will be the

data gathering of the demographic profile of the CPALE passer respondents which

includes the year graduated, latin honors received, year passed the CPALE, CPALE

rating, CPALE attempts, and socio-economic status. The second and third part will be

designed in a 4-point Likert scale format that gave the option whether a certain factor

highly affected, moderately affected, slightly affected or not affected the passing rate

in the CPALE. The second section is for the student factors while the third is for the

school factors.

Verification or Credibility of the Study

Credibility is the first consideration that must be established. It is viewed as

the most significant feature in establishing reliability. This is due to the fact that the

credibility primarily asks the researcher to evidently connect the research study’s

observation with facts in order to prove the information of the research study’s

conclusion.

Research information cannot stand alone rather it is interpreted through

researchers who, like anyone else, have prejudice. Credibility is reasonably

comparable to internal validity in quantitative research, as it refers to the extent to

which research participants are credible as well as how precisely the researcher stood

for respondents’ personal anecdote.

The data must be premised on natural world context or on hard data previously

attested. First, researchers must gather the results and thoroughly reviewing it. Second

codifying the data methodically- does the data need to be organized, needs to be put in

order, or the data propose to be categorized. The data, uniformity, consistency, and

25
disparities should be observed. The observation may be used to have an initial

hypothesis.

The researchers can attest to its credibility as the respondents chosen for the

study are all licensed professionals and according to the code of ethics, they are

required to divulge only honest opinions.

Transferability of the Study

Transferability specifies the process of implementing the results of research in

one situation to other comparable condition.

This idea is akin to external validity in quantitative research, as it refers to the

extent to which a reader can transfer the researchers’ inference or results in their own

circumstances.

Reports based on these research methods are detailed and specific. However,

because they often consider only one subject or one group, researchers who conduct

such studies seldom generalize the results to other populations. The detailed nature of

the results, however, makes them ideal for transferability.

The research paper to be conducted possesses transferability as it is applicable

also to other institutions within the same context. This means that even if the location

is changed, the said paper is still usable and would give similar results.

Dependability of the Study

26
 Dependability refers the consistency and reliability of the findings of the

research and the extent to which the research procedures were documented for better

audit, trailing and critiquing of its process.

Due to the nature of our data collection instrument which uses technology that

decreases the probability of human error, there is a high dependability rating when it

comes to consistency, reliability, and documentation as technology allows better

documentation of its processes.

The study is dependable as the instrument used for data collection is

standardized albeit modified, meaning, the questionnaire to be given is already

verified by other researchers in their separate studies. Moreover, to significantly avoid

human error, technology shall be applied in the computation and tracking of processes

will be easier. Furthermore, a statistician will review the paper, thus, increasing its

dependability.

Confirmability of the Study

Confirmability refers to the degree to which the findings of a research can be

confirmed by other researchers which will ensure that the interpretations and

conclusions derived are not product of figments of imagination but true data.

As we are dealing with descriptive statistics, the research study’s

confirmability will not be an issue as analysis will come from numerical data instead

of subjective interpretation which can alter some implications.

Data Collection Procedure

27
 The chosen research title entails a quantitative approach of methodology;

therefore, its data collection shall utilize methods that would yield quantitative results

or statistics. In this study, the researchers will be using a survey questionnaire that is

standardized but modified to increase accuracy while maintaining dependability

(Arcal, et. al, 2021). Its sample will be chosen through convenience sampling as our

subjects are accountants that are not available all the time. First, the researchers shall

draft a letter with an informed consent to the instructor for checking. Then, when all

revisions are done, the letter shall be affixed with the signature of the group leader,

the instructor, the dean, and the research development staff for approval. Next, the

researchers shall identify those CPALE passers that are graduates in Andres Bonifacio

College from year 2016-2022. Also, the chosen participants of the study will be given

corresponding consent forms beforehand through Gmail, Messenger, or to their

respective work stations if possible. Retrieval of their permission will be allotted a

time schedule of 3 days. However, to those who are willing to volunteer immediately,

a Google Form containing the survey questionnaire shall be given designed in a 5-

point Likert Scale in order to retrieve the information valuable in identifying the

selected factors affecting the CPALE passing rate of BS Accountancy graduates in

ABCollege. From that, the data collection process will be completed and researchers

will ensure to keep the gained information confidential.

Data Analysis Procedure

Data obtained in a quantitative research will be numeric in nature, thus, the

usage of statistics in data analysis.

The researchers will use common descriptive statistical methods mainly the

measure of central tendency- mean (average) and the percentage analysis.

28
 The mean or average will give one number to summarize the data collected to

extract a general understanding on a population while percentage analysis is used to

know how many participants gave the same answer. The latter will assist in

determining the frequency distribution.

The 4-point likert scale followed the table below in deriving the mean to

determine the factors that affect the CPALE passing rate of BS Accountancy

graduates.

4-Point Likert Scale Value Allocation Schedule

Ethical Consideration

There are four ethical principles when conducting research; avoid harm,

respect privacy, informed consent and avoid deception among the respondents

(Bryman et al. 2011; Gray 2017; Saunders et al. 2009).

Cavan defines ethics as “a matter of principled sensitivity to the rights of

others”, and that “while truth is good, respect for human dignity is better” (1997, p.

810). In order to protect the researchers and participants, certain guidelines and

principles need to be set and agreed upon. These guidelines and principles are laid

down to “minimize harm, increase the sum of good, assure trust, ensure research

integrity, satisfy organizational and professional demands, and cope with new and

challenging problems from concern to conduct” (Denzin & Giardina, 2007, in

29
Aluwihare-Samaranayake, 2012, p. 65). Since this study investigated the private lives

and experiences of participants (the selected BS Accounting graduates in ABCollege),

the researchers had to respect their rights, needs, values and desires.

Moreover, this research considered the aspect of privacy by ensuring that no

name or other personal information about the students that replied to the questionnaire

was provided in the study. Therefore, all respondents in this study are anonymous

which is an important part of the ethical principle of respecting the privacy of

respondents (Bryman et al. 2011; Gray 2017; Saunders et al. 2009). Furthermore,

voluntary participation should be stated in the introductory text of the questionnaire so

that the respondents know that they can withdraw at any time (Gray 2017). Even

though the introductory text of the questionnaire used in this study did not state about

voluntary participation, the students received a link where they could click to

withdraw their participation. Therefore, the students were not forced to respond to the

questionnaire since they had an option to cancel their participation thus ensuring their

privacy (Gray 2017).

Informed consent is another ethical consideration use in this study. This was

done by clearly stating the names of the authors, Andres Bonifacio College and the

aim of this study in the introductory text of the questionnaire and the e-mails sent to

the students. It is important to ensure informed consent of the students and the schools

so that they could make a decision if they wanted to participate in the study (Bryman

et al. 2011; Gray 2017; Saunders et al. 2009).

CHAPTER 4

RESULTS, DISCUSSION, AND INTERPRETATION

30
 This chapter presents the results, discussion and interpretation of data gathered

in the study.

Demographic Profile of the Respondents

The figure shown below presented the percentage of the respondents in terms

of the year of graduation. Results showed that 52.17% (12 people) of the sample size

were Certified Public Accountants who graduated in 2016. On the other hand, 30.44%

(seven people) of the respondents graduated in 2017 while 13.04% (three people)

were from 2019. And lastly, only 4.35% (one person) of the sample was a graduate in

2022. No graduates from 2018, 2020, and 2021 successfully passed in the CPA

Licensure Examination.

Year Graduated
2022 4.35%

2021 0.0%

2020 0.0%

2019 13.04%

2018 0.0%

2017 30.44%

2016 52.17%
0 2 4 6 8 10 12 14

Figure 2. Graphical presentation of respondents’ year of graduation

The graph in Figure 3 showcased the distribution of latin honor recipients of

the respondents during their graduation. It was observable that only 8.69% (two

31
people) of the participants were cum laude while the rest of the 91.30% (22 people)

were non-latin honor.

Latin Honors Received

8 .7 %
Summa Cum Laude
Magna Cum Laude
Cum Laude
91.30% None

Figure 3. Graphical presentation of the distribution of latin honors received

The figure below revealed the percentage mean of the research respondents

based on the year they passed the Certified Public Accountant Licensure Examination

(CPALE). The data resulted that 47.82% (11 of the total sample size) passed the

CPALE in the year 2016. On the other hand, 21.74% (5 of the total respondents)

successfully passed the said licensure examination in the year 2017. But in the year

2018 and 2019, only 8.7% (2 respondents) passed the CPALE. However, no

respondents passed the CPALE in the year 2020 to 2021. Lastly, 13.04% (three

respondents) passed the CPALE in the year 2022.

32
 Year Passed the CPALE
2022 13.04%

2021 0.0%

2020 0.0%

2019 8.7%

2018 8.7%

2017 21.74%

2016 47.82%
0 2 4 6 8 10 12

Figure 4. Graphical presentation of respondents’ year of passing the CPALE

The graph on figure 6 illustrated the percentage of research respondents who

garnered certain ratings in the CPALE. Based on the data, 56.52% of the total sample

size passed the CPALE with a rating between 75% - 80% categorization.

Furthermore, 34.78% of the total sample size successfully passed the CPALE with a

rating between 81% - 85%. The data yielded that about 8.7% of the total respondents

passed the CPALE garnering 86% - 90%. No respondent received the rating of 91% -

99%.

33
 CPALE Rating Achieved
96% - 99% 0.0%

91% - 95% 0.0%

86% - 90% 8.7%

81% - 85% 34.78%

75% - 80% 56.52%

0 2 4 6 8 10 12 14

Figure 5. Graphical presentation of respondents’ CPALE rating they have achieved

The graph below depicted the number of attempts the respondents took before

passing the Certified Public Accountant Licensure Examination from 2016 to 2022.

The majority number of attempts was the first takers with a total of 56.52% (13

people). Moreover, 39.13% (9 people) of the participants took two attempts while

4.35% (1 person) for third taker.

CPALE Attempts
four 0.0%

three 4.35%

two 39.13%

one 56.52%

0 2 4 6 8 10 12 14

Figure 6. Graphical presentation of respondents’ CPALE rating they have achieved

The figure beneath delineated the socio-economic status of the respondents.

The data revealed that 26.09% (6 people) of the CPALE passers had a high socio-

34
economic status, earning more than P500,000 a year. Furthermore, 30.43% (7 people)

of the respondents had middle-class economic status (P250,000 - P500,000 a year),

while 43.48% (10 people) had low socio-economic status, meaning the income of

each respondent’ s family was below P250,000 a year.

Socio-economic Status

High (more than P500,000 a year) 26.09%

Middle (around P250,000 - P500,000 a year) 30.43%

Low (below P250,000 a year) 43.48%

0 2 4 6 8 10 12

Figure 7. Graphical presentation of socio-economic status of respondents

Identified Student Factors

a) Solving many practice problems/practice questions

The table had shown that 17 of the respondents answered that solving many

problems or practice questions highly affected their performance in the CPALE.

Four of the sample size affirmed that this factor had moderate effect on their

examination results while two of the participants claimed that it only slightly

affected the results. Computing the mean through the formula (summation of result

divided by the summation of frequency) yielded 3.65 which was within the value

allocation of the interpretation- ‘highly affected’.

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 17 68.00

Moderately Affected 3.00 4 12.00

35
Slightly Affected 2.00 2 4.00

Not Affected 1.00 0 0

Total 23 84.00

Mean [(∑AB)/B) 3.65 (Highly Affected)

Table 1. Solving many practice problems/practice questions

b) Additional review materials from other sources

As illustrated in the table below, for a total of 23 respondents, only five of

them revealed that having additional review materials from other sources highly

affected their CPALE ratings. On the other hand, the same results also appeared

wherein five respondents attested that it had moderately affected their performance

in the said examination. However, a total number of nine respondents from the

sample size responded that it only had slight effect on the results while four of the

total respondents answered that it did not affect their CPALE performance. Based

on the data, the value allocation of the interpretation was within- ‘slightly affected’

since the computation of the mean resulted to 2.48.

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 5 20.00

Moderately Affected 3.00 5 15.00

Slightly Affected 2.00 9 18.00

Not Affected 1.00 4 4.00

Total 23 57.00

Mean [(∑AB)/B) 2.48 (Slightly Affected)

36
 Table 2. Additional review materials from other sources

c) Studying in advance (undergraduate and review class)

The table exhibited that 16 of the respondents answered that studying in

advance will highly affect the passing rate in the CPALE. There were six

respondents who claimed that this factor had a moderate effect while one of the

subjects attested on its slight effect. Its mean was 3.65 and interpreted as 'highly

affected'.

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 16 64.00

Moderately Affected 3.00 6 18.00

Slightly Affected 2.00 1 2.00

Not Affected 1.00 0 0

Total 23 84.00

Mean [(∑AB)/B) 3.65 (Highly Affected)

Table 3. Studying in advance (undergraduate and review class)

d) Getting back and focusing on topics that you find yourself weak or

unconfident at

Results had shown that 20 of the sample size affirmed that getting back and

focusing on topics that you find yourself weak or unconfident at highly affected

their passing performance. The other three respondents claimed it only moderately

affected. The computed mean was 3.87- interpreted under the category ‘highly

affected.’

37
 Assigned Value Frequency Result
Point Scale
(A) (B) (A x B)

Highly Affected 4.00 20 80.00

Moderately Affected 3.00 3 9.00

Slightly Affected 2.00 0 0

Not Affected 1.00 0 0

Total 23 89.00

Mean [(∑AB)/B) 3.87 (Highly Affected)

Table 4. Getting back and focusing on topics that you find yourself weak or

unconfident at

e) Understanding the concepts of a topic, not merely memorizing the

procedures

The table below displayed that there were 20 respondents who answered

that understanding the concepts of a topic, not merely memorizing the procedures

highly affected their performance in the CPALE. On the other hand, three of the

sample size proclaimed that this factor had moderate effect to their results. The

mean computed was 3.87 which fell within the interpretation's value allocation of

‘highly affected.’

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 20 80.00

Moderately Affected 3.00 3 9.00

Slightly Affected 2.00 0 0

Not Affected 1.00 0 0

38
 Total 23 89.00

Mean [(∑AB)/B) 3.87 (Highly Affected)

Table 5. Understanding the concepts of a topic, not merely memorizing the

procedures

f) Memorizing theories when you do not understand a topic

It was presented in the table that out of 23 respondents, only two responded

that memorizing theories when you do not understand a topic highly affected their

performance in the CPALE. Moreover, seven of the participants in the sample size

avowed that this kind of tactic moderately affected their passing rate, while 11 of

them asserted that it slightly affected. Three of the participants in the study stated

that this strategy did not affect their performance. The mean derived is 2.35 which

is interpreted as ‘slightly affected.’

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 2 8.00

Moderately Affected 3.00 7 21.00

Slightly Affected 2.00 11 22.00

Not Affected 1.00 3 3.00

Total 23 54.00

Mean [(∑AB)/B) 2.35 (Slightly Affected)

Table 6. Memorizing theories when you do not understand a topic

39
 g) Additional hours beyond formal classes spent on studying

The table represented that additional hours beyond formal classes spent on

studying can highly affect the CPALE passing rate according to 16 respondents.

Six of the 23 participants averred that this factor is moderately affected while only

one stated that it did not affect their performance in the CPALE. The data prompted

an interpretation of "highly affected" due to the mean result of 3.61.

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 16 64.00

Moderately Affected 3.00 6 18.00

Slightly Affected 2.00 0 0

Not Affected 1.00 1 1.00

Total 23 83.00

Mean [(∑AB)/B) 3.61 (Highly Affected)

Table 7. Additional hours beyond formal classes spent on studying

Identified School Factors

a) Board exam type of problems in quizzes and term examinations

As shown in the table below, 19 of the sample size asserted that their

CPALE performance was highly affected by the presence of board exam type

problems in quizzes and term examinations. However, two respondents had

claimed that it had moderately affected their results while another two respondents

also answered that it had slightly affected their ratings. The computation of the

mean yielded 3.74, which falls within the value range of the interpretation ‘highly

affected.’

40
 Assigned Value Frequency Result
Point Scale
(A) (B) (A x B)

Highly Affected 4.00 19 76.00

Moderately Affected 3.00 2 6.00

Slightly Affected 2.00 2 4.00

Not Affected 1.00 0 0

Total 23 86

Mean [(∑AB)/B) 3.74 (Highly Affected)

Table 8. Board exam type of problems in quizzes and term examinations

b) Qualifying examination

The presentation below portrayed that seven of the sample size insisted that

qualifying examination highly affected the CPALE performance of BS

Accountancy graduates for the year 2016-2022 in Andres Bonifacio College. Nine

of the respondents believed that it moderately affected their passing rate while the

other five believed that it only slightly affected the results. It can be noticed that the

total frequency only amounted to 21 which was caused by the absence of qualifying

examinations during the undergraduate program of two respondents. Furthermore,

it had a mean of 3.3 which was under the category of ‘moderately affected.’

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 7 28.00

Moderately Affected 3.00 9 27.00

Slightly Affected 2.00 5 10.00

Not Affected 1.00 0 1.00

41
 Total 21 66

Mean [(∑AB)/B) 3.3 (Moderately Affected)

Table 9. Qualifying examination

c) Retention policy (Cut-off grades)

Another factor considered was the retention policy (cut-off grades) in terms

of passing the CPALE. Eleven of the respondents believed it highly affected, eight

claimed it moderately affected, three asserted its slight effect, while one insisted

the contrary. The mean was 3.26- interpreted as ‘moderately affected.’

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 11 44.00

Moderately Affected 3.00 8 24.00

Slightly Affected 2.00 3 6.00

Not Affected 1.00 1 1.00

Total 23 75.00

Mean [(∑AB)/B) 3.26 (Moderately Affected)

Table 10. Retention policy (Cut-off grades)

d) Adequacy and availability of updated books

It indicated that 14 respondents communicated that the adequacy of updated

books highly affected their performance in the CPALE. Nine of the sample size

agreed that this factor had a moderate impact. The mean was 3.61, which is within

the interpretation's value range for ‘highly affected.’

42
 Assigned Value Frequency Result
Point Scale
(A) (B) (A x B)

Highly Affected 4.00 14 56.00

Moderately Affected 3.00 9 27.00

Slightly Affected 2.00 0 0

Not Affected 1.00 0 0

Total 23 83.00

Mean [(∑AB)/B) 3.61 (Highly Affected)

Table 11. Adequacy and availability of updated books

e) Conducive environment for learning

The tabular data below displayed that 18 of the sample size attested that a

conducive environment for learning highly affected their passing rate. Four of the

respondents believed it had a moderate effect on their results while one testified it

only had a slight effect. This factor was classified under ‘highly affected’ as it had

a mean of 3.74.

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 18 72.00

Moderately Affected 3.00 4 12.00

Slightly Affected 2.00 1 2.00

Not Affected 1.00 0 0

Total 23 86

Mean [(∑AB)/B) 3.74 (Highly Affected)

Table 12. Conducive environment for learning

43
 f) Changes in faculty in the Accountancy program

Based on the table, six of the respondents avowed that this factor highly

affected their performance in the CPALE. There were six respondents who alleged

that this factor had a moderate effect. Additionally, six respondents affirmed that it

only slightly affected the result while five respondents are not affected at all. Its

mean resulted to 2.57- 'moderately affected'.

Assigned Value Frequency Result

Point Scale
(A) (B) (A x B)

Highly Affected 4.00 6 24.00

Moderately Affected 3.00 6 18.00

Slightly Affected 2.00 6 12.00

Not Affected 1.00 5 5.00

Total 23 59.00

Mean [(∑AB)/B) 2.57 (Moderately Affected)

Table 13. Changes in faculty in the Accountancy program

g) Number of full-time and part-time instructors

As indicated in the table, five of the respondents answered that the number

of full-time and part-time instructors highly affected their performance in the

CPALE. Furthermore, eight of them claimed that they were moderately affected

while five of the sample size affirmed that they were slightly affected. Five out of

23 participants proclaimed that this factor did not affect their performance. The

data resulted in a mean of 2.57 which was classified under ‘moderately affected.’

44
 Assigned Value Frequency Result
Point Scale
(A) (B) (A x B)

Highly Affected 4.00 5 20.00

Moderately Affected 3.00 8 24.00

Slightly Affected 2.00 5 10.00

Not Affected 1.00 5 5.00

Total 23 59.00

Mean [(∑AB)/B) 2.57 (Moderately Affected)

Table 14. Number of full-time and part-time instructors

CHAPTER 5

SUMMARY OF FINDINGS, CONCLUSION, AND RECOMMENDATION

45
 This chapter includes a summary of all the findings gathered by the

researchers in their data collection, the overall conclusion derived from the gathered

data, and the recommendation.

Summary of Findings

1. What is the demographic profile of the BS Accountancy graduate-

respondents by the following characteristics?

a. Year graduated

In 2016, the percentage of respondents who graduated and

successfully became Certified Public Accountants was 52.17%,

30.44% in 2017, 13.04% in 2019, while 4.35% in 2022.

b. Latin honors received

Only 8.69% of the sample size was hailed as cum laude

while the rest were non-latin honor recipients.

c. Year passed the CPALE

Majority of the respondents were passers from 2016

(47.82%), followed by 2017 with a percentage of 21.74%, trailed

by 2022 CPALE passers of 13.04% and then, the 8.7% of both

2018 and 2019.

d. CPALE rating achieved

CPALE passers with a rating of 75% to 80% dominated the

sample size wherein it was equivalent to 56.52% of the total

respondents. It was followed by the rating 81% to 85% which was

comprised of 34.78% of the subjects while 8.7% garnered 86% -

90% in the CPALE.

46
 e. CPALE attempts

First takers constituted 56.52% of the sample size, repeaters

were 39.13%, while third time takers were 4.35% of the

respondents.

f. Socio-economic status

Composing 43.48% of the respondents were those classified

with low in socio-economic status with gross annual income below

P250,000. Those categorized as middle in status (gross annual

income of P250,000 – P500,000) comprised 30.43% while high

income earners with more than P500,000 a year gross annual

income where consisting 26.09% of the total sample size.

2. What are the factors that affect the CPALE passing rate of BS

Accountancy graduates in ABCollege?

a. Identified Student Factors

i. Solving many practice problems/practice questions

Seventeen respondents claimed it highly affected,

four said it moderately affected while two attested of its

slight affect. Computed mean was 3.65 (highly affected).

ii. Additional review materials from other sources

Out of 23 respondents, five affirmed that it highly

affected their passing rate, another five believed it

moderately affected, nine avowed it slightly affected,

while four insisted it had not affected. Calculated mean

was 2.48 (slightly affected).

47
iii. Studying in advance (undergraduate and review class)

Sixteen of the sample size answered that this factor

highly affected their performance in the CPALE, six

claimed it had moderate effect while one affirmed it only

slightly affected. The mean yielded was 3.65 (highly

affected).

iv. Getting back and focusing on topics that you find yourself

weak or unconfident at

Out of 23 respondents, twenty responded it highly

affected while three said it moderately affected. The mean

was 3.87 (highly affected).

v. Understanding the concepts of a topic, not merely

memorizing the procedures

Twenty answered it highly affected while three

replied with moderately affected. The mean was 3.87

(highly affected).

vi. Memorizing theories when you do not understand a topic

Two believed it highly affected the passing rate in

the CPALE, seven attested it moderately affected, 11

answered for slightly affected while three confirmed it did

not affect. The mean was 2.35 (slightly affected).

vii. Additional hours beyond formal classes spent on studying

Sixteen of the respondents claimed it highly

affected, six affirmed it moderately affected while one

48
 insisted the contrary that it had no effect. The computed

mean was 3.61 (highly affected).

b. School Factors

i. Board exam type of problems in quizzes and term

examinations

Nineteen responded with highly affected, two with

moderately affected, and another two for slightly affected.

The mean is 3.74 (highly affected).

ii. Qualifying examination

Seven answered with highly affected, nine with

moderately affected, five with slightly affected, while two

abstained as they were not able to experience qualifying

examinations during their time. The mean was 3.3

(moderately affected).

iii. Retention policy (Cut-off grades)

Eleven claimed with highly affected, eight with

moderately affected, three with slightly affected and one

with not affected. The calculated mean was 3.26

(moderately affected).

iv. Adequacy and availability of updated books

Fourteen out of 23 respondents that adequacy and

availability of updated books were highly affecting the

CPALE passing rate while nine confirmed it moderately

affected. The mean was 3.61 (highly affected).

v. Conducive environment for learning

49
 Majority of the respondents (18 people) said that

this factor highly affected the CPALE performance. Four

affirmed for moderately affected while one believed in

only slightly affected. The computed mean is 3.74 (highly

affected).

vi. Changes in faculty in the Accountancy program

Six subjects responded highly affected, another six

answered moderately affected, the other six attested for

slightly affected while the remaining five confirmed for

not affected. The mean was 2.57 (moderately affected).

vii. Number of full-time and part-time instructors

Out of 23, five answered highly affected, eight for

moderately affected, five for slightly affected, and another

five for not affected. The mean was 2.57 (moderately

affected).

Conclusion

The objectives of the research paper were to mainly determine the factors

affecting the CPALE passing rate of BS Accountancy graduates in Andres Bonifacio

College from the year 2016 to 2022. With that, the following conclusions were drawn:

Most of the graduates that became Certified Public Accountants were from

2016. Majority of the CPALE passers as respondents were non-latin honor recipients.

Furthermore, out of all the years, 2016 had the most CPALE passers in Andres

Bonifacio College. The CPALE rating of our passers was mostly around 75% to 80%.

50
Predominantly, Andres Bonifacio College’s graduates turned CPAs were first time

takers. Moreover, their socio-economic were typically low.

The student factors that highly affected the CPALE passing rate were (a)

solving many problems/practice questions, (b) studying in advance (undergraduate

and review class), (c) getting back and focusing on topics that one finds oneself weak

or unconfident at, (d) understanding the concepts of a topic, not merely memorizing

the procedures, and (e) additional hours beyond formal classes spent on studying.

On the other hand, the factors that only slightly affected the CPALE

performance were (a) additional review materials from other sources and (b)

memorizing theories when one does not comprehend a topic.

The school factors that can highly affect the passing rate in the CPA Licensure

Examination were (a) board exam type of problems in quizzes and term examinations,

(b) adequacy and availability of updated books, and (c) a conducive environment for

learning.

Furthermore, there were also other factors that moderately affected the ability

to pass the CPALE such as (a) qualifying examination, (b) retention policy (cut-off

grades), (c) changes in faculty in the Accountancy program, and (d) number of full-

time and part-time instructors.

Recommendation

Through the results of this research paper, there are aspects that have to be

improved in order to have a better opportunity in taking the Certified Public

Accountant Licensure Examination.

For the student, effective and efficient study habits must be inculcated in the

mind and exercised. Constant review and exercise in the theories and problems must

51
be done in order to master the concepts with comprehension rather than just mere

memorization. It is also essential to study in advance and allocate

time after classes to once again revisit the lessons and to be ready

for new topics.

For the institution, it would be advisable to align questionnaires in term

examinations and quizzes to how it would be presented and made in the CPALE to

equip the students with preparedness and knowledge. Furthermore, updated books and

materials must always be provided in the library or its organization to keep the

students aware of new changes and to be prepared for the CPALE. Currently, most of

the books are outdated and some accounting policies were already changed. It would

be preferable if this concern would be addressed. Moreover, the constant change in

faculty and the lack of full-time CPA instructors in the academic program will also be

detrimental to students’ learning. Therefore, it is necessary to increase the number of

CPA professors within the program.

APPENDIX A

52
 Andres Bonifacio College
School of Business Management Education
College Park, Dipolog City

December 12, 2022

Dear respondent,

Greetings!

We are 4th year students of Bachelor of Science in Accountancy from Andres

Bonifacio College taking the subject of Accounting Research. We are requesting for
your cooperation to answer our survey questionnaires for our research entitled
“School and Student Factors Affecting the CPALE Passing Rate of BS
Accountancy Graduates in ABCollege.” Your knowledge, concerns, and response
will be a great help for us in achieving our goal.

Rest assured that all information gathered will be treated with strict confidentiality
and used solely for academic purposes. We are hoping that this request would merit
your positive response.

Hoping for a positive response, thank you and may God bless you.

Respectfully yours,

MA. ZEARA C. CASTOLO

Group Leader

Noted by:

KRISZIA JEAN M. TINGUBAN

Research Adviser
APPENDIX B

53
SURVEY QUESTIONNAIRES

Email:

Name:

Part 1: Demographic Profile

Year graduated

 2016

 2017

 2018

 2019

 2020

 2021

 2022

Latin Honors Received

 Summa cum laude

 Magna cum laude

 Cum laude

 None

Year Passed the CPALE

 2016

 2017

 2018

 2019

54
 2020

 2021

 2022

CPALE Rating Achieved

 75%-80%

 81%-85%

 86%-90%

 91%-95%

 96%-99%

CPALE Attempts

1

2

3

4

Socio-economic Status (Gross)

 High (more than P500,000 a year)

 Middle (Around P250,000-P500,000 a year)

 Low (below P250,000 a year)

Part 2: Likert Scale - Student Factors

Solving many practice problems/practice questions

 Highly Affected

55
 Moderately Affected

 Slightly Affected

 Not Affected

Additional review materials from other sources

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Studying in advance (undergrad and review class)

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Getting back and focusing on topics that you find yourself weak or unconfident

at

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Understanding the concepts of a topic, not merely memorizing the procedures

56
 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Memorizing theories when you do not understand a topic

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Additional hours beyond formal classes spent on studying

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Part 3: Likert Scale - School Factors

Board exam type of problems in quizzes and term examinations

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

57
Qualifying examination

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

 Other:

Retention policy (Cut-off grades)

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Adequacy and availability of updated books

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Conducive environment for learning

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

58
Changes in faculty in the Accountancy program

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

Number of full-time and part-time instructors

 Highly Affected

 Moderately Affected

 Slightly Affected

 Not Affected

59
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