SDCA Journal of Accountancy

Abstract

The researchers aim to reflect on the perception of the respondents to what extent they perceive their experience in preparation for the Certified Public Accountant Licensure Exams (CPALE) in terms of their capacity to adapt to online review class and in terms of their capacity to attain effective online learning review. The research was conducted in different colleges and universities near Cavite through a descriptive survey. When it came to the profiles of the respondents, only gender (P-values=0.0009 & 0.0029) was found to be significant. On the other hand, age (P-values=0.6155 & 0.6070), year of graduation (P-values=0.5204 & 0.4893), and colleges/universities (P-values=0.9783 & 0.3439) were found to be insignificant in the perception of respondents for both capacities to adapt to online review and capacity to attain effective online learning review. Demographic profile is not a factor in the way the respondents perceive their experience in the exam preparation for CPALE during the pandemic. Most of them had the same positive and negative experiences. Online reviews affected the respondents’ experience in their exam preparation as everything is new to them. About their available technology devices, respondents believed that using computers, laptops, and tablets gave them the most positive experience during online reviews, making online learning easier rather than using a mobile phone due to its small screen, while the compatibility and storage of their devices also affect their learning experience during an online review. Respondents perceived adapting to online review and attaining effective online learning at moderately high to high levels, respectively.

Keywords: Experience; Exam preparation; Certified Public Accountant Licensure Examination; School; Licensure performance.