New Era University

College of Accountancy

No. 9 Central Avenue, New Era, Quezon City

Proposed Title:

LEVEL OF READINESS AMONG THE GRADUATING BS

ACCOUNTANCY STUDENTS OF NEW ERA UNIVERSITY FOR THE

UPCOMING CPA LICENSURE EXAMINATION

In partial fulfillment of the requirements in Research 1: Methods of

Research

for the Degree of Bachelor of Science in Accountancy

Bucaoto, Rowielyn

Cruz, Florevie Bettina

Morales, Romalyn Gem

Roxas, Rennelyn

Tapican, Alyssa

3BSA1 | MW 4:00PM – 5:30PM

 CHAPTER I

Proposed Title

LEVEL OF READINESS AMONG THE GRADUATING BS

ACCOUNTANCY STUDENTS OF NEW ERA UNIVERSITY FOR THE

UPCOMING CPA LICENSURE EXAMINATION

 Chapter II

Introduction

Background of the Study

One of the highly professionalized fields that produced highly

qualified professionals after successfully passing a comprehensive

examination conducted by the governing body, Professional Regulation

Commission, is the Accountancy profession in the Philippines. The term

Certified Public Accountant (CPA) is given to those accounting

graduates who have passed the examination and eligible to receive

the license to practice the profession. The demand of CPAs have

increased significantly in any field of practice whether in education,

government, public or private practice (Banaria, 1986).

Each year thousands of candidates sit for the CPA Licensure

Examination (CPALE). The difficulty of passing the board examination is

reflected in the relatively low passing rates both in local and national levels.

In New Era University, the CPA results have not been consistent. In some

cases, the results were higher than the national passing rate, however in

some instances, the results were lower (Overall Performance of Schools,

2015-2017). Passing licensure/ board examinations raise the chances of

graduates to become successful in their chosen career path.

In view of this situation, it is very essential that innovative programs

be undertaken in order to continue to improve NEU’s accounting education.

Improving of the overall environment that encourages the engagement of

all students, the motivation of the students to pass the board exam, and the

presence of metacognition should also be given emphasis.

 But regardless of how much time is given during class to ensure

students are comprehending material, students are often unaware of what

they do not know or do not understand until closer to the exam, often a day

before it occurs (Gurung, 2005). When students evaluate themselves, they

can assess what they know, do not know, and what they would need to

know.

This prompted the researcher to examine the level of readiness of the

graduating BS Accountancy Students to help them whether they have

achieved the required knowledge and skills and be able to assist them to

recognize their own strengths and weaknesses to take the upcoming board

exam.

Statement of the Problem

A question that arises is whether accounting students, in particular,

those students in New Era University, are capable in succeeding and are

confident in taking the CPA licensure examination. To date, this question

remains unsettled because there has been little research into the

determination of accounting education in meeting the stated goal. Therefore,

there is a lack of knowledge about the factors influencing the development

of accounting education and the readiness of accounting students for the

examination.

Researchers found that even though accounting professionals have

high levels of knowledge and skills in the field of accounting, they may still

have problems in regard to some specific fields that could lead them to

failure.
 Therefore, this study aims to assess the readiness among the

graduating BS Accountancy students for their upcoming CPA Licensure

Examination.

Objectives/Research Questions

Specifically, it seeks to answer the following:

1. What is the profile of the respondents in terms of

1.1 gender?

1.2 general weighted average?

2. How do the respondents assess their academic readiness for their

upcoming board examination in the following area

2.1 Environment (parents, friends, peers)?

2.2 Self-assessment?

2.3 Academic Status?

3. Which of the following board subjects is the respondent’s strength

and weakness:

3.1 Financial Accounting and Reporting?

3.2 Advanced Financial Accounting and Reporting?

3.3 Auditing?

3.4 Management and Advisory Services?

3.5 Taxation?

3.6 Regulatory Framework for Business Transactions?

4. Is there significant relationship between the respondents' gender and

level of academic readiness?

 5. Is there significant relationship between the respondents' general

weighted average and level of academic readiness?

6. What factors affect the respondents' assessment of their level of

academic readiness?

Significance of the Study

NEU COA Administrative Officials. The study would be a significant basis

for future plans of needed improvements in the curriculum.

Faculty. This would help the professors to know what characteristics they

need to possess in terms of teaching and socializing with the students in

order to produce disciplined, competitive yet humble and God-fearing

Accountancy graduates.

Parents. This would serve as their guide in encouraging and cheering their

children on in pursuing their dreams.

Students. This would help them discover their strengths and weaknesses in

certain areas, personally and academically, in preparation for the CPA

Licensure Examination.

Researchers. This would serve as a reference for their future studies.

Scope and Delimitations of the Study

The proposed study focuses on the level of readiness among the

graduating BS Accountancy students of New Era University for the

upcoming CPA Licensure Exam. It is only limited to the graduating BS

Accountancy students of New Era University A.Y. 2017 – 2018. This

research paper is focused on identifying, providing and making an overall

situation and significant information about the readiness of the students,

taking up the course in the said university, for the CPALE. The precise

information on this research comes from personal observations, opinions

and data from the internet.

Definition of Terms

BS Accountancy – a principal academic degree program which focuses on

technical and analytical aspects of accounting.

Comprehensive Examination – an evaluation to measure competency of

students and to test student’s mastery in some special field of knowledge.

Curriculum – all courses offered for study of a school or college.

Governing Body – a group of people who formulate rules and governs the

actions and conduct of an institution to ensure that the rules are followed.

Innovative – someone that thinks in a more efficient and effective way which

produce a new method or idea.

Licensure Examination – an exam which grants license to practice a

profession when passed

Metacognition – assessing your own understanding, knowledge or

performance.

Mock Exam – type of exam wherein it serves as a practice for official or

future exams to assess the application of knowledge of the students.

 Chapter III

Review of Related Literature and Studies

Local Related Literature

According to Herrero (2015), accountancy graduate respondents

perceived the following factors to have high influence on their performance

in the CPA licensure examination: interest in the course, time spent in

studying lessons in preparing assignments, doing research in the library or

through Internet, active participation in review sessions conducted by the

University, active participation in review sessions conducted by a review

school, and number of hours spent in reading books and materials related to

accountancy.

Assessment is a very important tool in monitoring performance.

According to Burke (2001), the twin purposes of assessment are to provide

feedback to students and to serve as a diagnostic tool for instruction. In

essence, assessment answers the questions: ‘Did the students achieve the

minimum standards? If not, how the performance can be improve? Was the

instruction effective, If not how it can be improved?’ (Salon, 2003).

Foreign Related Literature

Every year, thousands of people take up the CPA Licensure

Examination, hoping to get the title they studied four (4) to five (5) years for,

excluding the time they might have spent on attending review centers.

According to Brahmasrene and Whitten (2001) which combine factors that

other authors have used to survey CPA candidates. They surveyed

candidates in the state of Indiana to examine the factors that may affect the

probability of passing the CPA exam. Using a logit model they test the
probability of passing the exam in relation to variables such as

undergraduate grade point average (GPA), credit hours, high school GPA,

high school class size, age, high school rank, educational level, type of

preparation for the CPA exam, nature of work experience, gender, and race.

Both models indicate that the factors that significantly influence the

probability of passing the exam are undergraduate GPA, age, private

accounting experience and gender. Males seem to be more successful than

women in passing the exam. The authors suggest that a possible explanation

is the format of the exam but further research is recommended in this regard.

Older candidates perform better, specifically those participating in live CPA

reviews. Participating in a review course, regardless of the type, seems to

be better than having no review course at all, although live reviews seem to

be better than other types. Having private sector experience seems to help

in achieving a successful outcome in the exam.

The Certified Public Accountant (CPA) board examination is one of the

low percentage passing examinations in the past which resulted to some

schools with no passers (Banaria 1986). Discussions on how to improve

the students’ performance have been initiated by the deans, the chairperson

and faculty of the various colleges of accountancy. They created schemes

and plans for the purpose of accomplishing its goal to help accountancy

students pass the CPA board examination. The plans they made included

among others, the rigid admission requirements and teaching competence

of faculty. Admission requirements such as, high score in the admission

examination and above average high school grade in all subjects. For

retention requirements, one of the respective school set the minimum

grade of 2.5 (82%) for the student to remain in the department. A student

who would get a grade below 2.5 was required to repeat the subject if not,

will be advised to shift to other courses. Hence, students after their first year

and second year of college either stay or removed from the program. Thus it

decreases enrollment and produces minimal number of graduates.

McGannon (1983) also emphasized the vital role of the deans and

chairpersons in ensuring the effective implementation of the program

in the areas of defining, delegating and coordinating efforts of all participants

with the program. While accountancy faculty opinions and participations in

decision-making are important, the dean and the chairperson has

educational leadership and responsibilities for the direction of the

organization.

McDonough (2010) argues that the CPA exam is a matter of proper

planning, focus and determination. He concludes that the exam is definitely

possible. McDonough (2010) suggests exams pitfalls to avoid and tips to

pass the exam on your first attempt: Apply early- at the appropriate time,

make a plan- A study plan, quality and quantity- Take the time to understand

the process needed to solve each particular problem, give it your best –Get

plenty of rest before the exam and get to the testing center early, don’t

change an answer, take your time with the simulation and, after the exam,

continue studying for your next part.

Other studies like Charron and Lowe (2009) examine the issues

related to the occurrence of new graduates taking the CPA exam. They

argue that the demand for CPAs had an increasing demand and that the

number of students majoring in accounting was also increasing while the

number of accountants taking the exam was not following the same trends.

To examine these trends, they study the progress of candidates and their

attitude towards taking the CPA exam as well as the possible factors that

contribute to this occurrence. They find that although the interest in taking

the CPA exam was very high, the completion of any possible plan was

challenging. On the one hand, 20 percent of those graduates who were

interested in taking the exam had not completed the 150 hour credits. On the

other hand, 40 percent of those “exam ready” had not taken any part, even

when half of them have been ready to take the exam for more than a year.

The authors suggest that new graduates are more likely to have success on

the exam if they take it soon after graduating and that employers should give

them more guidance on the importance of obtaining the license sooner in

their careers. They find evidence that suggests that assistance and

incentives to new graduates may offer motivation towards taking the exam.

Local Related Studies

A study titled “Performance in the Accountancy Licensure Examination

of the University Of Eastern Philippines: A Look at Curriculum and

Instruction” (Ballada-Tan, 2015) wherein it determined the level of in terms

of curriculum and program of studies, instruction, admission and retention,

administrative support to instruction, and physical facilities and resources. It

looked into the relationship of these factors to the performance of the

graduates in the Certified Public Accountant (CPA) licensure examination.

One hundred twenty-four (124) respondents were considered in the study

which utilized the descriptive-correlational method. A survey questionnaire

was administered to determine the level of provisions on curriculum. Official

results of the examination were retrieved from the Professional Regulation

Commission. The study employed frequency counts, weighted means,

ranking and multiple regression analysis as statistical tools. The results and

findings were provisions on curriculum and program of studies, instruction,

admission and retention, and administrative support to instruction were rated

“very good” by the respondents while physical facilities and resources were

rated good. Performance of graduates is above the national passing

percentage, though, graduates do not make it in the first attempt. The

performance in the examination of the respondents was significantly related

with instruction and administrative support but had no significant relation with

curriculum and program of studies, admission and retention, and physical

facilities and resources. The institution has adequate and functional

provisions on curriculum and instruction. However, the institution still needs

to improve the physical facilities and resources.

In the study, “To pass or fail: A University of Mindanao librarian

licensure performance” (Maghuyop, 2016), the purpose of this study was to

determine the UM librarian licensure exam performance from 2002 to 2012

and find out the influence of the scholastic performance of the student in

the probability of passing the board exam. The study employed a

prediction-causation method of research. The study employed ordinary

least square (OLS) estimation to predict the variables that would determine

the board exam outcome, then, maximum likelihood estimation (MLE) was

employed to maximize the probability of success in the board exam. The

variables used to determine the probability outcome of the librarian board

exam was the General Weighted Average (GPA). The students’ scores in
the librarians’ licensure exam was gathered. In this study, the variables

were grouped into two categories: the scholastic performance and the

licensure exam performance. The study employed the logistic regression

and the linear regression analyses. Its results were the graduates had a

good GPA performance and their academic performance in the English

subject is moderate. Of the subject clusters in the licensure exam,

information technology have the highest score, followed by management of

libraries with laws and practices, selection and acquisition of library

materials, reference bibliography and user services, indexing and

abstracting, and the lowest cataloguing and classification. Moreover,

English grade does not statistically relate with passing the board exam;

while GPA have statistical influence on passing the board exam.

The study on “Performance of BSA Graduates in the CPA Licensure

Examination: Basis Of Enhancement” (Perez, 2015) had this aim to evaluate

the performance of Bachelor of Science of Accountancy program at Lyceum

of the Philippines-Laguna. The analysis started from counting the BSA

students who graduated and who became CPAs, as well as their frequency

of taking the exams before they were considered professional accountants.

The data were taken from the registrar’s office of Lyceum of the Philippines-

Laguna and compared with the data on board passers the PRC released.

The list of graduates from April 2006 to April 2013 of BSA was taken from

the registrar’s office. This list was compared and verified with the actual list

of CPA board passers from PRC. The number of those who took and did not

take the exams was accounted for. The frequency of those who took the

exams more than once before they finally became a certified accountant was
counted. The following conclusions were drawn from the findings: 1) Out of

100 students, 46 became CPAs from 2006-2013; 2) It took a maximum of

five times before a candidate became a licensed CPA; 3) Practical

Accounting 2, Practical Accounting 1 and Auditing Theory were difficult

exams for both date of exam and batch of graduates.

“Academic Achievement and LET Performance of the Bachelor of

Elementary Education Graduates, University of Northern Philippines” (Chan-

Rabanal, 2016) conducted this study to analyze the performance of the

Bachelor of Elementary Education (BEEd) 2013 graduates of the University

of Northern Philippines (UNP). It determined the academic achievement in

three subject components such as general, professional, and specialization

and performance along the components of the Licensure Examination for

Teachers (LET). The relationship of academic achievement to LET

performance was also looked into. This study employed the descriptive

method of research which is a combination of documentary analysis and

correlation designs. The data gathered were treated statistically using mean

and Simple Correlation Analysis. The findings showed that the respondents

exhibited good academic achievement, most of the examinees passed the

LET in all the components. There was a higher percentage of passer than

non-passer in the LET. Academic achievement is significantly related to LET

performance and the conclusions are the respondents exhibited a good

academic achievement; the BEEd graduate respondents passed all the

components of the LET; there was a higher percentage of passer than non-

passer in the LET and LET performance is significantly related to the

academic achievement of the respondents.

Foreign Related Studies

The study entitled “Are study strategies related to medical licensing

performance?” (West, 2014) examine the relationship between study

strategies and performance on a high stakes medical licensing exam entitled

the United States Medical Licensing Examination Step 1. The action

research project included seventy nine student participants at the Texas

A&M Health Science Center College of Medicine during their pre-clinical

education. Data collection included pre-matriculation and matriculation

academic performance data, standardized exam data, and the Learning and

Study Strategies Instrument. Multiple regression analyses were conducted.

For both models, the dependent variable was the Step 1 score, and the

independent variables included Medical College Admission Test,

Undergraduate Grade Point Average, Year 1 Average, Year 2 Average,

Customized National Board of Medical Examiners Average, Comprehensive

Basic Science Exam score, and Learning and Study Strategy Instrument

sub-scores. Model 2 added Comprehensive Basic Science Self-Assessment

average. There does appear to be a relationship between the study strategy

concentration and Step 1 licensing exam performance. Teaching students to

practice and utilize certain techniques to improve concentration skills when

preparing for and taking exams may help improve licensing exam scores.

RELEVANCE OF LITERATURE AND STUDIES REVIEWED

Educational achievement of students demands urgent attention to

attain their goals. A numerous researches have been conducted to

contribute to determine the predictors of educational success of college

students, particularly in regards to their capacity to pass the Board

Examination. A research work always takes the advantages of the

information and the knowledge that had been accumulated in the past as a

result of constant research endeavor by mankind.

The literature related to the accounting profession and the CPA exam

identifies several areas of study. Some studies analyze the factors or

reasons for success on the CPA exam, while others consider the effects of

the variables such as undergraduate grade point average (GPA), credit

hours, high school GPA, high school class size, age, high school rank,

educational level, type of preparation for the CPA exam, nature of work

experience, gender, and race that may affect the performance in such

examination. There are another body of studies that examines minorities in

the other profession and analyzing their competencies in each board

subjects determining their strengths and weaknesses. Such studies also

stated some pitfalls to avoid and tips to pass the exam on your first attempt.

THEORETICAL/CONCEPTUAL FRAMEWORK

INPUT PROCESS OUTPUT

 Effective Study
Plan
 Positive  In house
Attitude Competent
review
 Qualified graduates ready for
 Review
Teachers the upcoming CPA
Centers
Licensure
 Suitable  Effective
Examinations
Facilities curriculum
 Interest in the
course
 Chapter IV

Methodology

Participant/Respondent

A study that aims to examine the level of readiness for the CPA Board

exam will administer the 4th year students of the School Year 2017-2018

undertaking a Bachelor of Science in Accountancy degree at New Era

University, Quezon City. Therefore, the students who will participate in this

study have been exposed to the necessary curriculum and are being

equipped by the said University.

Respondents can rightfully decide to answer the questionnaire

according to their preferred time and place, provided that there will be an

enough but limited duration.

In every questionnaire, there will be a stated assurance of a strict

consideration about the confidentiality of their inputs.

Research Design

Figure 1. Schematic Diagram

 In its essence, descriptive studies are used to describe various aspects

of the phenomenon. In its popular format, descriptive research is used to

describe characteristics and/or behavior of sample population (Korrapati,

2016).

The aim of this descriptive research study is to assess the skill level,

confidence, and overall readiness of selected groups of graduating students

at New Era University through a process of data collection.

Sample Size, Effect Size, Power

With a total of 108 4th year students of Bachelor of Science in

Accountancy, it will be more adequate to survey the entire population than

selecting a sample out of it. This number of population is typically small,

therefore, if a little number will be excluded, a significant characteristic may

be missing.

Additionally, involving everyone in this research may help to avoid the

possible sampling error and sampling bias.

Effect Size and Power will not be included in this study since there is no sample

taken from the population.

Material/Equipment/Instrumentation/Survey Questionnaire

The applicable instruments for this study are the survey questionnairee

and mock exam. The questionnaire will either be printed or e-mailed for not

readily available respondents. The mock examination will only include

selected subject.

The questionnaire and mock exam consist of purely closed-ended

questions which may be dichotomous or two-point, multiple choice, and

scaled.
 For validity of the questions, a guide for making survey questionnaire is

to be followed. There will also be an extensive search for suitable and

competent questions for the mock exam. Ideally, both of it shall be tested by

qualified individuals, who are not the respondents, for its clarity and reliability.

The draft of the questionnaire and mock exam is attached and is subject

for finalizing, after taking into account the suggestions and comments made

by members.

Data Gathering

A letter of permission to conduct the study will be sent to Prof. Isagani

T. Sabado, Dean of the College of Accountancy.

The needed data are the total number of 4th year Bachelor of Science in

Accountancy students of S.Y. 2017-2018, General Weighted Average

(GWA) of each respondents, results of the mock examination and the

analysis on the survey questionnaire.

Inquiry for the total number of respondents is already done as well as

their availability considering their class schedules. The General Weighted

Average (GWA) may be attained through the college secretary.

Before the actual day gathering of data, there shall be a prior notice to

the respondents. Data will be gathered either personally, wherein survey

questionnaires will be printed, distributed or submitted back to the

researchers, or online, thru the Google Docs website where surveys are

usually made and held.

Data analysis/Statistical Technique

In this study, the researchers will only find the quantity of the answers on each

question. Consequently, we will simply tally the answers and compute the

percentages.

To compute for the percentages, the researchers have used the weighted

mean where each data (xi), is assigned a specific weight (wi).

Formula:
∑ 𝑤𝑖 𝑥𝑖
𝑥 =
∑ 𝑤𝑖

However, in order to determine the totality of share the individual group has, a

proportion is multiplied by 100.

Formula:

n = part 𝑛
× 100%
𝑁
N = whole

Example:

9 out of 15 respondents are female. Wherein, n = 9 and N = 15.

9 / 15 = 0.6 x 100% = 60%

∴ 60% of the respondents are female.

 Chapter V

Budgetary Requirement

WORK PLAN AND BUDGET

URC FORM
Level of Readiness among the Graduating BS
PROJECT TITLE
Accountancy Students of New Era University for

the Upcoming CPA Licensure Examination

COLLEGE/ DEPARTMENT College of Accountancy

PROJECT LEADER Rennelyn Roxas

ASSISSTANT LEADER Alyssa Tapican

Rowielyn Bucaoto
MEMBERS
Florevie Bettina Cruz
Romalyn Gem Morales
START
PROJECT DURATION
December 2017

FINISH
February 2018
GENERAL OBJECTIVE

This study aims to assess the readiness among the graduating BS Accountancy

students for their upcoming CPA Licensure Examination.

SCOPE

The proposed study focuses on the level of readiness among the

graduating BS Accountancy students of New Era University for the upcoming

CPA Licensure Exam. It is only limited to the graduating BS Accountancy

students of New Era University A.Y. 2017 – 2018. This research paper is

focused on identifying, providing and making an overall situation and

significant information about the readiness of the students, taking up the

course in the said university, for the CPALE. The precise information on this

research comes from personal observations, opinions and data from the

internet.

METHODOLOGY

The type of researched used was Descriptive Research in which the aim of

this descriptive study is to investigate the competencies of 108 graduating BS

Accountancy students of New Era University and their readiness for the

upcoming CPA board examination. This issue will be benecificial if a process

of data collection will be properly done. Assessment on strengths and

weaknesses of the said respondents will be based on (1) their general

weighted average, (2) the results of their mock examination, and (3) analysis

on their answers for the survey questionnaire. Mock exam consists of 60

competent questions will be provided to them by the researchers while the

survey questionnaire has 11 questions. It will be collected back to the

researchers in order to ascertain the relationships of these informations to

their readiness.
 BUDGET PLAN

ACTIVITY UNIT COST TOTAL COST

1. Printed the Ten

P1.00 /page P14.00
(10) Related Studies

2. Bought a long

plastic envelope for

P26.00 / pc P26.00
the printed related

studies

3. Drafts of Research
P1.00 /page P2.00
Proposal

4. Drafts of Statement

of the Problem and P1.00 / page P5.00

Research Questions

5. Printed the Final

P1.00 /page P26.00
Research Proposal

TOTAL P73.00
 Chapter VI

Timetable

MONTHS

ACTIVITY 2017 2018

12 1 2 3 4 5 6 7 8 9 10 11 12

1. Writing the
Research Paper

2. Finalization of
Statement of the
Problem and
Research
Questions

3. Designing
Research
Instrument

4. Creation of
Survey
Questionnaire

5. Compilation of
questions for the
Mock Exam

6. Finalization of
the Mock Exam

7. Reviewing of
the Related
Literature and
Studies

8. Finalizing the
Research
Proposal

9. Printing of the
Research
Proposal

10. Submission
of Research
Proposal
 Chapter VII

Bibliography

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Brahmasrene, T. and Whitten, D. (2002). Passing the Uniform CPA Exam:

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Burke, K. (2001). The mindful school: How to assess authentic learning.

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Charron, K. and Lowe, D.J. (2009). Becoming a CPA: Evidence from Recent

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Herrero, C. (2015). Influence Of Selected Factors On CPA Licensure

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Salon, H. (2003). Strengths and Weaknesses of the Accounting Education

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Websites

Ballada-Tan, J. (2015). Performance in the Accountancy Licensure

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Mindanao-librarian-licensure-performance1.pdf

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