CORRELATION OF THE TYPE OF EXAMINATION FORMAT ADMINISTERED

BY SELECTED SCHOOLS IN REGION 02 TO THEIR CERTIFIED

PUBLIC ACCOUNTANT (CPA) BOARD EXAMINATION

PERFORMANCES FOR THE LAST FIVE YEARS

(2010-2014)

Jhoemer B. Ariola
Lyndonne Dredd P. Magbitang

Reinalada I. Mas, CPA. MBA.

 ABSTRACT

This study was conducted to determine the correlation

of the type of examination format administered by selected

schools in Region 02 to their Certified Public Accountant

(CPA) board examination performances for the last five

years (2010-2014). Examination formats were gathered

through the questionnaire and board examination passing

rates were gathered from the official website of the

Professional Regulation Commission (PRC). The descriptive

research method was used in this study. Correlation was

based on the dominant format used by the thirteen (13)

selected schools. The study revealed that there is no

significant correlation between the examination format

administered by the selected schools in Region 02 to their

Certified Public Accountant (CPA) board examination

performances. This study implies that accountancy students

with good study habits, positive mental attitude, self-

discipline, hard work, sacrifice, and persistent passion

are of the essence to become a Certified Public Accountant.

 I. Introduction
The educational institutions prepare and train

students for the profession. As a result, different

assessment methods are being administered to measure and

improve learnings of the students. This study was conducted

to determine the correlation of the type of examination

format administered by selected schools in Region 02 to

their Certified Public Accountant (CPA) board examination

performances for the last five years (2010-2014).

Accounting Instructors can use variety of formats such as

Multiple-choice tests, and Constructed-response test such

as straight problems, identification, and/or essay to

assess the academic performance of the students. The

performance of the examinees in board examinations also

reflects the board examination passing rates of their

school, and for the past CPA board examinations, schools

from Region 02 have been making it to the list top

performing schools. This study could help to schools

offering Bachelor of Science in Accountancy (BSA) program

for this could aid them evaluate their current formats in

assessing the performance of their students through

examinations and identifying the extent of knowledge

acquired as to prepare them for the CPA board examination.

 II. Conceptual Framework

Multiple-choice questions (MCQ) are useful for testing

cognitive knowledge, especially at higher levels. MCQs are

most efficient for use with large groups of examinees

because the time spent in preparing test items prior to

administering the test is generally less than the time

required to read and score constructed-response (CR) items

after the test, because MCQs can be easily and rapidly

computer scored. . Also, MCQs are most efficient for

testing large knowledge domains broadly, so that the test

is a representative sample of the total content domain,

thus increasing the content-related validity evidence, and

permitting valid inferences or generalizations to the whole

of the content domain. On the other hand, the constructed-

response (CR) format is good for testing un-cued written

responses to specific questions. If the purpose of the

assessment is to test student achievement of the relevant

content in a written form where components of writing are

critical to the content CR is the format of choice. The

CR format is the only format to use to test the actual

production of writing. As in all testing, the content to be

tested is the most fundamental consideration; the format

selected for the test is always of secondary importance.

(Downing, n.d., p. 15)

III. Methodology

The normative survey was used in this study as the

method of collecting data. The researchers used

questionnaires as the main source of information

concerning the examination format being administered by

the selected schools in Region 02 and the official

website of the Professional Regulation Commission (PRC)

served as the primary source of data regarding the

Certified Public Accountant (CPA) board examination

passing rates from 2010 to 2014 of the selected schools.

This study involved one (1) accountancy student who is

currently enrolled in fourth or fifth year level in

Bachelor of Science in Accountancy (BSA) program from

each of the thirteen (13) selected schools in Region 02.

Using the Chi-square, correlation was based on the

dominant format administered by the selected schools.

Adopted and revised qualitative descriptions were also

used for the correlation.

 Passing Rates Qualitative Description
1 to 25 Poor
26 to 50 Low Passed
51 to 75 Average Passed
76 to 100 High Passed

IV. Results and Discussion

Table 1

Examination Format for Problem Solving and Theories

Administered by the Selected Schools in Region 02
and the Qualitative Description of their Passing
Rates
Examination Format PASSING

iptio
Descr

tativ
Quali
RATES
Schools Problem

e
Theories (First
Solving
timers)
1 Cagayan State University Both MC 82.61% HP
University of Saint Louis-
2 CR MC 76.72% AP
Tuguegarao
Isabela State University-
3 MC MC 59.77% AP
Echague
4 Saint Mary's University Both MC 57.39% AP
Saint Paul University-
5 Both MC 54.47% AP
Tuguegarao
Our Lady of the Pillar
6 CR MC 42.77% LP
College-Cauayan
University of Perpetual
7 CR MC 39.13% LP
Help System
8 Northeastern College Both Both 31.33% LP
University of La Salette-
9 CR MC 27.46% LP
Santiago
Patria Sable Corpus
10 CR MC 17.65% P
College
11 Lyceum of Aparri CR MC 8.70% P
Saint Ferdinand College-
12 CR CR 7.62% P
Ilagan
13 Aldersgate College Both Both 6.45% P
Legend: MC- Multiple-Choice
 CR- Constructed-response

Table 1 shows the examination format for Problem

Solving and Theories administered by the selected schools

in Region 02 and the qualitative description of their

passing rates. Considering first timers as examinees, the

Cagayan State University (CSU) obtained a passing rate

ranging from 76% to 100% which falls to a high passed

qualitative description. Moreover, the remaining schools

obtained passing rates that range from 51% to 75%, 26% to

50% and 1 to 25%, which fall to average passed, low passed,

and poor qualitative descriptions respectively.

The achievement of the Certified Public Accountant

(CPA) license is generally dependent on persistence in

working towards that goal, specifically through studying

hard while in college, coupled with positive attitude and

behavior towards accounting. The positive attitude towards

accounting paired with effective study habits might lead to

higher academic performance and therefore higher chance of

passing the board exam. (Tan, 2014, p. 68) (pls summarize)

 Table 2

Examination Format for Problem Solving and Theories

combined Administered by the Selected Schools in Region 02
and the Qualitative Description of their Overall Passing
Rates

Overall
PASSIN

Description
Qualitative

Description
Qualitative
EXAMINATI Passing
G
ON FORMAT Rates
RATES(
(Problem (First
SCHOOLS First
Solving timers
timers
and and
)
Theories) repeater
s)
University of Saint Louis- 75.63% AP
1 MC 82.61% HP
Tuguegarao (USLT)
2 Cagayan State University (CSU) MC 76.72% AP 73.17% AP

Isabela State University- 55.04% AP

3 MC 59.77% AP
Echague (ISU)
4 Saint Mary's University (SMU) Both 57.39% AP 51.07% AP

Saint Paul University- 44.55% LP

5 Both 54.47% AP
Tuguegarao
Our Lady of the Pillar 38.24% LP
6 MC 42.77% LP
College-Cauayan (OLPC-C)
University of Perpetual Help 31.25% LP
7 Both 39.13% LP
System- Cauayan
8 Northeastern College Both 31.33% LP 29.75% LP

University of La Salette- 27.94% LP

9 CR 27.46% LP
Santiago
1 24.39% P
Patria Sable Corpuz College MC 17.65% P
0
1 17.89% P
Lyceum of Aparri MC 8.70% P
1
1 Saint Ferdinand College- 13.85% P
CR 7.62% P
2 Ilagan
1 6.82% P
Aldersgate College Both 6.45% P
3
Legend: MC- Multiple-Choice
CR- Constructed-response

Table 2 shows the examination format for problem

solving and theories combined administered by the selected

schools in Region 02 and the qualitative description of

their overall passing rates. It reveals that majority of

the schools have passing rates that range from 26% to 50%

which falls to low passed description. According to Bala

(2008), the low percentage of passing in the licensure

examinations could be viewed favorably in the sense that

only those truly qualified academically are accepted to the

profession and, therefore, can contribute to the

improvement of the quality of service of the practitioners

in the profession.

Table 3
 Correlation between the Examination Format for Problem
Solving and their CPA Passing Rate considering First takers
as Examinees
Passing Rate
Exam Avera Inter
Low High Tota d Critica Sig. Decisio
Forma Poo ge x2 preta
Passe Passe l f l Value Lvl. n
t r Passe tion
d d
d
Not
MC 1 0 1 0 2
5.5 Accept signi
CR 2 3 1 0 6 6 12.59 5%
7 Ho fican
Both 1 1 2 1 5
t
Total 4 4 4 1 13

Table 3 reveals that there is no significant

correlation between the Examination Format for Problem

Solving administered by the Selected Schools in Region 02

and their Certified Public Accountant (CPA) Passing Rate

considering First takers as Examinees. (Look for related

citation)

Table 4
Correlation between the Examination Format for Theories and
their CPA Passing Rate considering First takers as
Examinees
Passing Rate
Exam Avera Inter
Low High Tota d Critica Sig. Decisio
Forma Poo ge x2 preta
Passe Passe l f l Value Lvl. n
t r Passe tion
d d
d
MC 2 3 4 1 10 6 4.2 12.59 5% Accept Not
 CR 1 0 0 0 1 3 Ho signi
Both 1 1 0 0 2 fican
t
Total 4 4 4 1 13

Table 9 shows that there is no significant correlation

between the Examination Format for Theories administered by

the Selected Schools in Region 02 and their Certified

Public Accountant (CPA) Passing Rate considering First

takers as Examinees. Furthermore, in the study of Sagarino

and Corpuz (2010), they have found that it is a study-habit

forming as one will be trained to study harder in

preparation for the examination and in passing the CPA

examination, intrinsic and extrinsic motivation, support

and encouragement of family members and mentors, and the

academic and spiritual preparations are considered aiding

factors in passing the CPA examination.

Table 5

Correlation between the Examination Format for

Problem Solving and Theories combined and their CPA
Passing Rate considering First takers as Examinees

Passing Rate
Exam Inter
Low Avera High Tota d Critica Sig. Decisio
Forma Poo x2 preta
Passe ge Passe l f l Value Lvl. n
t r tion
d Passe d
 d
Not
MC 2 1 2 1 6
3.1 Accept signi
CR 1 1 0 0 2 6 12.59 5%
4 Ho fican
Both 1 2 2 0 5
t
Total 4 4 4 1 13

Table 5 revealed that there is no significant

correlation between the Examination Format for Problem

Solving and Theories combined administered by the Selected

Schools in Region 02 and their Certified Public Accountant

(CPA) Passing Rate considering First takers as Examinees.

As found in the study of Simkin, Keuchler, Savage, and

Stiver, (2011), the results of their study suggest that

there is a positive relationship between Multiple-choice

(MC) and Constructed-response (CR). The implication of this

findings is that using MC tests to measure understanding of

a given subject area at least points in the right

direction-i.e., those individuals who performed well on MC

tests are also likely to do well on CR tests, and vice

versa.

Table 6
Correlation between the Examination Format for Problem
Solving and Theories combined and their CPA Passing Rate
considering First takers and Repeaters as Examinees
 Passing Rate
Critic Sig.
Examinati Averag Tota D Decisi Interpretat
Poo Lo x2 al Leve
on Format e l f on ion
r w Value l
Passed
MC 2 1 3 6
3.2
CR 1 1 0 2 4 9.49 5% Accept Not
8
Both 1 3 1 5 Ho significant
Total 4 5 4 13

Table 6 shows that there is significant correlation

between the examination format administered by the selected

schools in Region 02 and their Certified Public Accountant

(CPA) passing rate using the chi-Square test. As stated in

the study conducted by Bible, Simkin and Kuechler (2008),

Multiple-choice (MC) and Constructed-Response (CR) as type

of formats, measure or perform the same quality of

assessment, and that the other format is not put into

disadvantage when the other is used.

Based from the gathered and analyzed data, the

researchers found the following:

1. Examination for Problem Solving revealed that

Constructed-response (CR) is the most prevalent type

of format, and Examination for Theories revealed that

Multiple-choice (MC) is the dominant type of format.

 Furthermore, combined examination format for Problem

Solving and Theories showed that Multiple-choice (MC)

is the most prevalent type of format.

2. Considering First Timers as Examinees, the highest

obtained passing rate range from 76% to 100% with a

qualitative description of high passed.

3. Considering First timers and Repeaters as Examinees,

most of the schools have passing rates of low passed

that range from 26% to 50%. Furthermore, the highest

obtained passing rates of the selected schools fall

into average passed level which range from 51% to 75%.

V. Conclusions and Recommendations

The Chi-square test revealed that there is no

significant correlation of the type of examination format

administered by selected schools in Region 02 to their

Certified Public Accountant (CPA) board examination

performances for the last five years (2010-2014). This is

also supported by the test of significant relationship

between the type of examination format for problem

solving and theories to their CPA board examination

performances considering first timers as examinees which

revealed no significant correlation. The same result also

showed no significant correlation between examination

format for problem solving and theories to their CPA

board examination performances considering first timers

and repeaters as examinees.

In connection with the findings of the study, the

researchers recommend the following:

1. Schools offering Bachelor of Science in Accountancy

(BSA) program should continue administering their

respective formats and/or they may implement other

types of format.

2. Students should exert enough time and effort to

improve their study-habits in order to have mastery

of topics and enough preparations in taking

examinations or quizzes.

3. In conducting similar studies, future researchers

should expand the scope of their studies involving

colleges and universities nationwide.

 4. Further studies should be conducted on point system,

time allotment, number of items and frequency of

giving as assessment structures when giving

examinations aside from examination format which may

be considered as possible factors in the board

examination performances of schools in the CPA

Licensure Examination.

VI. References