SDCA Student Research Journal

Abstract

This study aimed to determine the Correlation of the Pre-board Examination Rating and the Certified Public Accountant Licensure Examination Performance. The study determined if the four factors which are curriculum, review facilities, availability of up-to-date materials, and quality teaching affected the pre-board examination The researchers conducted a survey to gather data from the first-time takers of CPALE in the year 2017 to 2019 students who graduated at St. Dominic College of Asia, Cavite State University-Main Campus, and Imus Institute of Science and Technology. They were selected based on the highest overall performance in the October 2019 CPALE. The study used statistical treatment such as frequency and percentage distribution in analyzing the demographics of the respondents, Analysis of Variance (ANOVA) in analyzing the significance of the variables, and the Correlation Analysis for the measurement of the degree of relationship between two variables. Most of the respondents answered that they took the CPALE in 2017 with a pre-board examination rating of 76-80% and 81-85%, while the CPA licensure examination performance rating was 76-80%. Half of the population of the respondents was from Imus Institute of Science and Technology. Out of the four (4) given factors, the curriculum and review facilities were the least rated with regard to the respondent’s perception to the Bachelor of Science in Accountancy pre-board examination rating as a basis to improve the licensure examination performance. While availability of up-to-date materials and quality of teaching were the highest indicators that affected the performance in the licensure examination based on the perception of the respondents. It showed that there was no significant relationship between the pre-board examination rating and performance in the CPA licensure examination about the selected factors based on the Analysis of Variance (ANOVA). However, the findings showed a correlation coefficient of one for the years 2017, 2018, and 2019 indicating a perfect positive correlation between pre-board examination rating and CPA licensure examination performance. The higher the pre-board examination rating there was a greater possibility in passing the CPA licensure examination. In conclusion, if there was no significant relationship between the given factors regarding the two variables, there may be more factors significantly affecting the two variables since it resulted to a perfect positive correlation. The researchers hereby humbly suggest that future researchers search for more factors that may result to a high significant influence between the pre-board examination rating and CPA licensure examination performance since both variables expresses a perfect positive correlation. Furthermore, proper monitoring, implementation and explanation of changes in the curriculum should also be considered by the school administration and faculty members. Moreover, a yearly evaluation of curriculum should be conducted by the school administration in consultation with the industry representatives, parents and alumni. A small review class size should be maintained to avoid dissatisfaction and discomfort of study environment. The review school and facilities should be based on the performance of the school and the credential of the lecturers.

Keywords: Correlation; Pre-board examination rating; Certified public accountant licensure examination performance.