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Abstract
This research explores the influence of the Certified Public Accountant Licensure Examination (CPALE) on the attitudes and readiness of accountancy students, aiming to improve program outcomes and board examination results. The study surveyed predominantly female respondents aged 19-29, with a monthly family income below 9,520 and a general weighted average ranging from 2.34 to 1.66. Key findings indicate that CPALE significantly affects students' interest and commitment to the program, particularly in enhancing time management skills and study dedication. While demographic factors such as age, gender, family income, and academic performance showed minor program perceptions and preparedness variations, no statistically significant impact was observed. Moreover, a positive correlation was identified between program choice, preparation, and academic practices like group study and practice testing. These findings will help to develop evidence-based techniques and interventions to help students prepare for CPALE, improve their study habits, and increase their overall success rates. Recommendations include involving first and second-year students in future studies, organizing initiatives to boost male enrollment, and promoting comprehensive training and mock exams. Workshops focusing on study habits, time management, and personality development are proposed to enhance student readiness. These findings emphasize the importance of inclusive educational strategies to support all students, regardless of socioeconomic background, and suggest a need for tailored approaches in program design to optimize student preparation and success in the accountancy field.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Aniceto, M. J. A., Ollier, K. C. C., Palicdon, C. R. P., & Gamozo, K. J. A. (2024). Influence of the Certified Public Accountant Licensure Examination on Accounting Students’ Attitudes. International Journal of Multidisciplinary: Applied Business and Education Research, 5(8), 3025-3038. https://doi.org/10.11594/ijmaber.05.08.08
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Castillo R.C. (2017) Performance of an ac-countancy school in certified public ac-countant licensure examinations in the Philippines. International Journal of Ad-vanced Research and Publications, 1(4), 226-32.
Charron K, Lowe D.J. (2009) Becoming a CPA: Evidence from Recent Graduates. The Ac-counting Educators’ Journal, vol. 19, pp. 143-160
Dibabe T, Wubie A, Wondmagegn G (2015) Factors that Affect Students’ Career Choice in Accounting: A Case of Bahir Dar University Students, Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.6, No.5, 2015 https://core.ac.uk/download/pdf/234630563.pdf
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Dunn W, Hall T (1984) An empirical analysis of the relationships between CPA examina-tion candidate attributes and candidate performance. The Accounting Review, 59(4),674-689.
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Garkaza M, Banimahdb B, Esmaeilic H, (2011) Factors affecting accounting students’ performance: The case of students at the Islamic Azad University. Procedia-Social and Behavioral Sciences 29, 122-128.
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Glazier RA, Hamann K, Pollock PH, Wilson BM (2020) Age, gender, and student success: mixing face-to-face and online courses in political science. Journal of Political Sci-ence Education.16(2):142-57.
Herrero C. C. (2015) Influence of selected fac-tors on CPA licensure examination re-sults. International Letters of Social and Humanistic Sciences, 64, 87-93. https://doi.org/10.18052/www.scipress.com/ILSHS.64.87
Howell C, Belk R (2003) Can the relative diffi-culties of the CPA and Bar exams explain the difference in their passing rates? Re-trieved from http://www.newaccountantusa.com/newsFeat/pdf/cpavjdzz.pdf
Jalagat Revenio (2016) Performance in CPA Examination: Benchmarking for Oppor-tunities to Meet Market Demands. Inter-national Journal of Social Science and Economic Research. 1. 1350-1381.
Kaur A, Pathania R (2015) Study Habits and Academic Performance among Late Ado-lescents. Stud Home Com Sci, 33-35. https://doi.org/10.1080/09737189.2015.11885430
Khurshid R, Tanveer A, Qasmi F (2012) A rela-tionship between Study Habits and Aca-demic Achievement among Hostel Living and Day Scholars’ University Students. British Journal of Humanities and Social Sciences, 3(2).
Kim T.K. (2017) Understanding one-way ANO-VA using conceptual figures. Korean Journal of Anesthesiology, 70(1), 22. https://doi.org/10.4097/kjae.2017.70.1.22
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Laguador J.M., Refozar R.F.G. (2020) Five-year declining performance of private and public schools in the Philippine certified public accountant licensure examination. European Journal of Educational Re-search, 9(3), 995-1007. https://doi.org/10.12973/eu-jer.9.3.995
Law P, Yuen D (2012) A multilevel study of students’ motivations of
studying accounting: implications for employ-ers, Education + Training, Vol. 54 No. 1, pp. 50‒64.
Lee B, Khan M, Quazi R, Vetter W.V. (2010) Precollege Preparedness and Institution-al Factors for Student Success on the Uni-form CPA Examination in Texas. Interna-tional Journal of Services and Standards, vol. 6, no. 2, pp. 137-149.
Magulod Jr. Gilbert (2019) Learning styles, study habits and academic performance of Filipino University students in applied science courses: Implications for instruc-tion. Journal of Technology and Science Education. 9. 184. 10.3926/jotse.504.
Mauldin D.S., R.L. Braun, R.C. Viosca Jr., M.A. Chiasson (2013) The marketability of op-tions for meeting the 150-hour require-ment: An empirical analysis of public ac-counting firm recruiting intentions. Issues in Accounting Education 28(3) 537-553.
Mohammed M.P., Mohammed M.P. (2017) Li-censure Examination Performance Eval-uation of the Candidate Engineers as Ba-sis for a Proposed Action Plan. Asia Pacif-ic Journal of Multidisciplinary Research, 5(2), 51-57.
Oliva C.A.Y., Aclan G.P.C., Quimio A.M.S., Sa-layo M.F.R.M., Rodriguez A.M., Manong-song, J.L. (2017) Performance in the Cer-tified Public Accountant Licensure Exam-ination of one Academic Institution in Ba-tangas, Philippines. Asia Pacific Journal of Academic Research in Business Admin-istration, 3(1), 32-37.
Pascua R.P., Talampas, R.R. (2017) Perfor-mance of college students in the Philip-pines: Analysis of grade point average (GPA) and factors that affect it. The Social Sciences, 12(2), 163-170.
Pattaguan E.J.P. (2018) Factors that Contribute to Topping the Board Licensure Examina-tion for Certified Public Accountant. PA-CIFIC BUSINESS REVIEW INTERNA-TIONAL, 10(9), 203-214.
Pearce R.R. (2006) Effects of cultural and so-cial structural factors on the achievement of white and Chinese American students at school transition points. American Ed-ucational Research Journal, 43(1), 75–101.
Peterwille C.T. (2018) Licensure Examination: Factors Contributing to the Success of Pa-lawan State University’s CPA Licensure Examinees. https://simplyeducate.me/2018/08/11/factors-contributing-to-the-success-of-palawan-state-universitys-cpa-licensure-examinees/
Perez C. (2015) Performance of BSA Graduates in the CPA Licensure Examination: Basis of Enhancement, LPULaguna Journal of Multidisciplinary Research, vol. 4, no. 3, pp. 98-117.
Porter Jason, Woolley Darryl (2014) An Exam-ination of the Factors Affecting Students’ Decision to Major in Accounting.
International Journal of Accounting and Taxation. 2. 10.15640/ijat.v2n4a1.
Professional Regulation Commission, Philip-pines, Welcome to the PRC Official Web-site https://www.prc.gov.ph/article/revisions-subjects-board-licensure-examination-certified-public-accountants-blecpa/2202, accessed September 2023.
Rules and Regulation Implementing the Phil-ippine Accountancy Act of 2004. https://www.cpadavao.com/2015/05/rules-and-regulation-implementing.html, accessed September 2023.
Savolainen R (2013) Approaching the motiva-tors for information seeking: The view-point of attribution theories. Library & In-formation Science Research. 35(1),63-68.
Tan J.B. (2014) Academic Performance, Aspi-rations, Attitudes and Study Habits as De-terminants of the Performance in Licen-sure Examination of Accountancy Gradu-ates, International Journal of Education and Research, vol. 2, no. 12, pp. 61-70
Tan J (2015) Performance in the accountancy licensure examination of the University of Eastern Philippines: A look at curriculum and instruction. Innovative Space of Sci-entific Research Journals, 11(3), 598-607. https://doi.org/10.21016/IRRC.2014.14NTT032
Tan-Torres J.L. (2018) Numbers that count. Business Mirror. https://businessmirror.com.ph//2018/07/0 8numbers-that-count/ . Retrieved April 10, 2023
Tran T, Hoang AD, Nguyen YC, Nguyen LC, Ta NT, Pham QH, (2020) Toward sustainable learning during school suspension: soci-oeconomic, occupational aspirations, and learning behavior of Vietnamese students during COVID-19. Sustainability. 12(10):1-19
Trout B, Blazer E (2018) Factors affecting stu-dents’ plans to take the CPA examination. Journal of Modern Accounting and Audit-ing, 14(8). https://doi.org/10.17265/1548-6583/2018.08.003
Uyar A, Gungormus A.H. (2011) Factors asso-ciated with student performance in finan-cial accounting course. European Journal of Economic and Political Studies, 4(2), 139-154.
Valcarcel L (2018) CPA Examination in the Philippines. Retrieved from https://businessmirror.com.ph/2018/10/01/cpa-examination-in-the-philippines/
Wael A.R. (2001) Determinates of accounting students’ performance in Kuwait Univer-sity. J. Kau.Econ. & Adm, 15(2), 3-17.
Walfish G (2001) Higher education in the Phil-ippines: Lots of access, little quality. The Chronicle of Higher Education, 48(2), 60-62.
Weiner B (2010) The development of an at-tribution-based theory of motivation: A history of ideas. Educational Psycholo-gist, 45(1), 28–36.
Yu D.D. (2011) How much do study habits, skills, and attitudes affect student per-formance in introductory college ac-counting courses? New Horizons in Edu-cation. 59.
Adzido, Reindolf, Dzogbede, Oliver, Ahiave, Emmanuel & DORKPAH, Onesimus (2016) Assessment of Family Income on Academic Performance of Tertiary Stu-dents: The Case of Ho Polytechnic, Ghana. International Journal of Academic Re-search in Accounting, Finance and Man-agement Sciences. 6. 10.6007/IJARAFMS/v6-i3/2221.
Baang M. Investigating the Macro Perspective Affecting the Passing Rate in Board Ex-aminations: A Take-off Point in Designing a Causal Model. International Journal of Learning, Teaching and Educational Re-search, Vol. 15, No.4, pp. 108–120.
Bala J (2008) The Naked Truth About the CPA Board Examination. The Graduate Re-search Journal University of the East.
Bangayan M, Labausa F, Lozano W, Cruda N (2022) Impact of CPA Licensure Exami-nation National Passing Percentage to students and reviewees. The Erudite, vol. 2, pp. 15-27.
Calma R (2020) The Factors that Influence Students’ Decision in Choosing the BSA Program. ResearchGate. https://www.researchgate.net/publication/341275964_The_Factors_that_Influence_Students
Calubayan M.A. (2020) Performance of South-ern Luzon State University – BS Account-ancy in the Board Licensure Examination: A Basis of Proposed Intervention Pro-gram. Journal of Business and Manage-ment Studies, vol. 2, pp. 35-40, https://www.al-kindipublish-er.com/index.php/jbms/article/view/854/699
Cammayo E, Gonzales J (2022) Predictors of Qualifying in the Accountancy Program in a Public University in the Philippines. Universal Journal of Accounting and Fi-nance, 10(4), 862 - 870. DOI: 10.13189/ujaf.2022.100408.
Castillo R.C. (2017) Performance of an ac-countancy school in certified public ac-countant licensure examinations in the Philippines. International Journal of Ad-vanced Research and Publications, 1(4), 226-32.
Charron K, Lowe D.J. (2009) Becoming a CPA: Evidence from Recent Graduates. The Ac-counting Educators’ Journal, vol. 19, pp. 143-160
Dibabe T, Wubie A, Wondmagegn G (2015) Factors that Affect Students’ Career Choice in Accounting: A Case of Bahir Dar University Students, Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.6, No.5, 2015 https://core.ac.uk/download/pdf/234630563.pdf
Dimaculangan G.A., Tun W.M. (2016) Linking OLSAT, qualifying results, academic per-formance, and pre-board scores to CPA licensure examination Results. Advanced Science Letters, 22(12), 4032-4035. https://doi.org/10.1166/asl.2016.8121
Dunn W, Hall T (1984) An empirical analysis of the relationships between CPA examina-tion candidate attributes and candidate performance. The Accounting Review, 59(4),674-689.
Duwaila and Mutairi (2020) Factors Affecting the Success in Certified Public Accountant Exam in Kuwait, Asian Social Science; Vol. 17, No. 1; 2021 ISSN 1911-2017 E-ISSN 1911-2025 Published by Canadian Center of Science and Education https://pdfs.semanticscholar.org/561d/6ac02b966aed69b78533d5d70b5ca3f975f2.pdf
Esaga Mara Anita, Mulig Mary Jean, Ocba Lisa, Puno Marialyn, Sas Jolly, Yutina Johanna (2022) Student's Decision: A Key to Certi-fied Public Accountant. 1. 44-55. 10.5281/zenodo.6848840.
Etikan I, Musa S, Alkassim R (2016) Compari-son of Convenience Sampling and Pur-posive Sampling. American Journal of Theoretical and Applied Statistics. 5(1), 1-4. doi: 10.11648/j.ajtas.20160501.1
Fang-asan T.L.F. (2016) Performance of MPSPC Bachelor of Science accountancy graduates in CPA licensure examinations. Asian Intellect Research and Education Journal, 3(1), 61-66.
Garkaza M, Banimahdb B, Esmaeilic H, (2011) Factors affecting accounting students’ performance: The case of students at the Islamic Azad University. Procedia-Social and Behavioral Sciences 29, 122-128.
Ghazali Nurulhuda, Mat Zain, Nurul Hidayah, Ahmad Fesol, Siti, Moketar nor aiza, Odzaly Edzreena, Ibrahim Teo, Noor Hasimah (2021) Relationship between learning habits and socioeconomic status: a COVID-19 pandemic study. Internation-al Journal of Advanced Technology and Engineering Exploration. 8. 102-113. 10.19101/IJATEE.2020.S1762122.
G.J.T. Baysa, (2015) Revisions in the CPA Li-censure Examination, http://philcpa.org/2015/11/revisions-inthe-cpa-licensure-examination., 2015.
Glazier RA, Hamann K, Pollock PH, Wilson BM (2020) Age, gender, and student success: mixing face-to-face and online courses in political science. Journal of Political Sci-ence Education.16(2):142-57.
Herrero C. C. (2015) Influence of selected fac-tors on CPA licensure examination re-sults. International Letters of Social and Humanistic Sciences, 64, 87-93. https://doi.org/10.18052/www.scipress.com/ILSHS.64.87
Howell C, Belk R (2003) Can the relative diffi-culties of the CPA and Bar exams explain the difference in their passing rates? Re-trieved from http://www.newaccountantusa.com/newsFeat/pdf/cpavjdzz.pdf
Jalagat Revenio (2016) Performance in CPA Examination: Benchmarking for Oppor-tunities to Meet Market Demands. Inter-national Journal of Social Science and Economic Research. 1. 1350-1381.
Kaur A, Pathania R (2015) Study Habits and Academic Performance among Late Ado-lescents. Stud Home Com Sci, 33-35. https://doi.org/10.1080/09737189.2015.11885430
Khurshid R, Tanveer A, Qasmi F (2012) A rela-tionship between Study Habits and Aca-demic Achievement among Hostel Living and Day Scholars’ University Students. British Journal of Humanities and Social Sciences, 3(2).
Kim T.K. (2017) Understanding one-way ANO-VA using conceptual figures. Korean Journal of Anesthesiology, 70(1), 22. https://doi.org/10.4097/kjae.2017.70.1.22
Kim T.K. (2015) T test as a parametric statistic. Korean Journal of Anesthesiology, 68(6), 540. https://doi.org/10.4097/kjae.2015.68.6.540
Kolster Renze, Kaiser, Frans (2016) Study Suc-cess in Higher Education. 10.1007/978-94-6300-675-0_6.
Laguador J.M., Refozar R.F.G. (2020) Five-year declining performance of private and public schools in the Philippine certified public accountant licensure examination. European Journal of Educational Re-search, 9(3), 995-1007. https://doi.org/10.12973/eu-jer.9.3.995
Law P, Yuen D (2012) A multilevel study of students’ motivations of
studying accounting: implications for employ-ers, Education + Training, Vol. 54 No. 1, pp. 50‒64.
Lee B, Khan M, Quazi R, Vetter W.V. (2010) Precollege Preparedness and Institution-al Factors for Student Success on the Uni-form CPA Examination in Texas. Interna-tional Journal of Services and Standards, vol. 6, no. 2, pp. 137-149.
Magulod Jr. Gilbert (2019) Learning styles, study habits and academic performance of Filipino University students in applied science courses: Implications for instruc-tion. Journal of Technology and Science Education. 9. 184. 10.3926/jotse.504.
Mauldin D.S., R.L. Braun, R.C. Viosca Jr., M.A. Chiasson (2013) The marketability of op-tions for meeting the 150-hour require-ment: An empirical analysis of public ac-counting firm recruiting intentions. Issues in Accounting Education 28(3) 537-553.
Mohammed M.P., Mohammed M.P. (2017) Li-censure Examination Performance Eval-uation of the Candidate Engineers as Ba-sis for a Proposed Action Plan. Asia Pacif-ic Journal of Multidisciplinary Research, 5(2), 51-57.
Oliva C.A.Y., Aclan G.P.C., Quimio A.M.S., Sa-layo M.F.R.M., Rodriguez A.M., Manong-song, J.L. (2017) Performance in the Cer-tified Public Accountant Licensure Exam-ination of one Academic Institution in Ba-tangas, Philippines. Asia Pacific Journal of Academic Research in Business Admin-istration, 3(1), 32-37.
Pascua R.P., Talampas, R.R. (2017) Perfor-mance of college students in the Philip-pines: Analysis of grade point average (GPA) and factors that affect it. The Social Sciences, 12(2), 163-170.
Pattaguan E.J.P. (2018) Factors that Contribute to Topping the Board Licensure Examina-tion for Certified Public Accountant. PA-CIFIC BUSINESS REVIEW INTERNA-TIONAL, 10(9), 203-214.
Pearce R.R. (2006) Effects of cultural and so-cial structural factors on the achievement of white and Chinese American students at school transition points. American Ed-ucational Research Journal, 43(1), 75–101.
Peterwille C.T. (2018) Licensure Examination: Factors Contributing to the Success of Pa-lawan State University’s CPA Licensure Examinees. https://simplyeducate.me/2018/08/11/factors-contributing-to-the-success-of-palawan-state-universitys-cpa-licensure-examinees/
Perez C. (2015) Performance of BSA Graduates in the CPA Licensure Examination: Basis of Enhancement, LPULaguna Journal of Multidisciplinary Research, vol. 4, no. 3, pp. 98-117.
Porter Jason, Woolley Darryl (2014) An Exam-ination of the Factors Affecting Students’ Decision to Major in Accounting.
International Journal of Accounting and Taxation. 2. 10.15640/ijat.v2n4a1.
Professional Regulation Commission, Philip-pines, Welcome to the PRC Official Web-site https://www.prc.gov.ph/article/revisions-subjects-board-licensure-examination-certified-public-accountants-blecpa/2202, accessed September 2023.
Rules and Regulation Implementing the Phil-ippine Accountancy Act of 2004. https://www.cpadavao.com/2015/05/rules-and-regulation-implementing.html, accessed September 2023.
Savolainen R (2013) Approaching the motiva-tors for information seeking: The view-point of attribution theories. Library & In-formation Science Research. 35(1),63-68.
Tan J.B. (2014) Academic Performance, Aspi-rations, Attitudes and Study Habits as De-terminants of the Performance in Licen-sure Examination of Accountancy Gradu-ates, International Journal of Education and Research, vol. 2, no. 12, pp. 61-70
Tan J (2015) Performance in the accountancy licensure examination of the University of Eastern Philippines: A look at curriculum and instruction. Innovative Space of Sci-entific Research Journals, 11(3), 598-607. https://doi.org/10.21016/IRRC.2014.14NTT032
Tan-Torres J.L. (2018) Numbers that count. Business Mirror. https://businessmirror.com.ph//2018/07/0 8numbers-that-count/ . Retrieved April 10, 2023
Tran T, Hoang AD, Nguyen YC, Nguyen LC, Ta NT, Pham QH, (2020) Toward sustainable learning during school suspension: soci-oeconomic, occupational aspirations, and learning behavior of Vietnamese students during COVID-19. Sustainability. 12(10):1-19
Trout B, Blazer E (2018) Factors affecting stu-dents’ plans to take the CPA examination. Journal of Modern Accounting and Audit-ing, 14(8). https://doi.org/10.17265/1548-6583/2018.08.003
Uyar A, Gungormus A.H. (2011) Factors asso-ciated with student performance in finan-cial accounting course. European Journal of Economic and Political Studies, 4(2), 139-154.
Valcarcel L (2018) CPA Examination in the Philippines. Retrieved from https://businessmirror.com.ph/2018/10/01/cpa-examination-in-the-philippines/
Wael A.R. (2001) Determinates of accounting students’ performance in Kuwait Univer-sity. J. Kau.Econ. & Adm, 15(2), 3-17.
Walfish G (2001) Higher education in the Phil-ippines: Lots of access, little quality. The Chronicle of Higher Education, 48(2), 60-62.
Weiner B (2010) The development of an at-tribution-based theory of motivation: A history of ideas. Educational Psycholo-gist, 45(1), 28–36.
Yu D.D. (2011) How much do study habits, skills, and attitudes affect student per-formance in introductory college ac-counting courses? New Horizons in Edu-cation. 59.