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) 1

Jhoemer B. Ariola
2
Lyndonne Dredd P. Magbitang
3
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 using the chi-square test. The study revealed

that there is no significant correlation between the examination

format and the CPA board examination performances. This study

implies that the examination format used does not affect the

schools board examination performances.

I. INTRODUCTION

1
An excerpt from the research paper presented to the Faculty of Our Lady of the Pillar College-
Cauayan (Main Campus) in partial fulfilment for the degree of the of Bachelor of Science in
Accountancy
2
Bachelor of Science in Accountancy, OLPCC Batch 2015-2016
3
Adviser, Accounting Instructor
 Educational institutions prepare and train students for the

profession. Educational experiences guide and strengthen the

foundation of ones development towards achieving ones goal in

life. For the students to attain this vision in life, they should

have the much needed academic preparation, to be able to pass a

licensure examination. (Navarro, Vitamog, Tierra and Gonzalez,

2012, p.2) 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 as 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. Furthermore, 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. In examinations, 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 Formats for combined Problem Solving and
Theories administered by the Selected Schools in Region 02 and the Qualitative Description of their
Overall Passing Rates
 Description
EXAMINATION

Description
Qualitative
Solving and

Qualitative
Overall

Theories)

(Problem
PASSING

FORMAT
Passing
RATES Rates
SCHOOLS (First (First
takers) takers and
repeaters)

University of Saint Louis- 75.63% AP

1 MC 76.72% HP
Tuguegarao (USLT)
Cagayan State University 73.17% AP
2 MC 82.61% HP
(CSU)
Isabela State University- 55.04% AP
3 MC 59.77% AP
Echague (ISU)
Saint Mary's University 51.07% AP
4 Both 57.39% AP
(SMU)
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 31.25% LP
7 Both 39.13% LP
Help 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
10 Patria Sable Corpuz College MC 17.65% P 24.39% P

11 Lyceum of Aparri MC 8.70% P 17.89% P

Saint Ferdinand College- 13.85% P
12 CR 7.62% P
Ilagan
13 Aldersgate College Both 6.45% P 6.82% P

Table 1 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 1% to 50% with qualitative descriptions from poor

to low passed. According to Bala (2008), the low percentage of

Legend: MC- Multiple-Choice HP- High Passed LP- Low Passed

CR- Constructed-response AP- Average Passed P- Poor
 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 2
Correlation between the combined Examination Format for Problem
Solving and Theories and their CPA Passing Rate considering First
takers as Examinees
Passing Rate

Critical

Decision
Total

Value
Passed

Passed
Average

Passed

Exam Sig. Interpre-

Poor

High

df x2
Low

Format Lvl. tation

MC 2 1 1 2 6 Not
Accept
CR 1 1 0 0 2 6 4.23 12.59 5% significa
Ho
Both 1 2 2 0 5 nt
Total 4 4 3 2 13

Table 2 revealed that there is no significant correlation

between the combined Examination Format for Problem Solving and

Theories 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. 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, motivation, support and encouragement, academic and

spiritual preparations are considered aiding factors in passing

the CPA examination.

Table 3
Correlation between the combined Examination Format for Problem
Solving and Theories and their CPA Passing Rate considering First
takers and Repeaters as Examinees
Passing
Rate
Critical

Decision
Total

Value

Exam D Sig. Interpreta-

Average
Passed

x2
Poor

Format f Lvl. tion

Low

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 3 shows that there is no significant correlation

between the examination format administered by the selected

schools in Region 02 and their Certified Public Accountant (CPA)

passing rate considering first timers and repeaters as examinees.

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 on 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.

2. Examination for Theories revealed that Multiple-choice (MC)

is the dominant type of format.

3. Combined examination format for Problem Solving and Theories

showed that Multiple-choice (MC) is the most prevalent type

of format.
4. Considering First Timers as Examinees, the highest obtained

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

description of high passed.

5. 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. CONCLUSION
In view of the findings of the study, examination formats

administered by the selected schools in Region 02 and their

Certified Public Accountant (CPA) board examination performances

revealed no significant relationship. This study implies that the

examination format used does affect the examination passing rates

of the schools.
VI. RECOMMENDATIONS
 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.

VII. REFERENCES
Bala, J.S., 2008, The Naked Truth about the CPA Board
Examination, Retrieved April 16, 2015 from
https://www.ue.edu.ph/manila/main/forms/GS_Research_Journ
al_vol_12.pdf

Downing S.M., n.d., Written Tests: Constructed-Response and

Selected-Response Formats from
https://valenciacollege.edu/faculty/development/coursesResou
rces/documents/SteveDowningHandout1.pdf

Sagarino, E.V. and Corpuz, D.B., 2011, Correlates Of

Certified Public Accountant (CPA) Examination: An Analysis
Of Five Year Performance, Retrieved May 27, 2015 from
 http://research.uic.edu.ph/ojs/index.php/uicpj/article/view/
180

Simkin M.G., et al., 2011, Why Use Multiple-Choice

Questions On Accounting Certification Examinations?, Vol. 8,
2011, Retrieved May 11, 2015 from
http://gpae.bryant.edu/~gpae/Vol8/Multiple%20Choice%20on
%20Exams%20Final%20Manuscript.pdf

Simkin M.G. and Kuechler, W.L., 2005, Multiple-choice Tests

and Student Understanding: What is the Connection?,
Retrieved May 11, 2015 from
http://www.business.unr.edu/faculty/kuechler/cv/dsjie.3.1
.05.pdf
Navarro, R.T. et al., 2012, Predictors of Nursing Board
Examination Performance, Retrieved May 24, 2015 from
http://www.eisrjc.com/documents/Predictors_of_Nursing_Board_
Examination_Performance_1325757145.pdf