Introduction and Background Information

The quality of education offered in a certain college or institution is often

determined by the graduates it produces. In like manner, the quality of graduates produced
by an institution is measured by their performance inboard examinations. This
performance based on the percentage of passing in the licensure examination serves as a
barometer that gauges the quality of education they acquired in a particular
school. According to Dr. John S. Bala, the Vice Chairman of the Board of Accountancy, the
CPA board exam is one of the most difficult government Licensure examinations in the
Philippines in terms of the low national passing rates as compared to other government
licensure examinations. (Bala, 2008)

For the last five years, the average passing rate of the National Polytechnic College
of Science in the Accountancy Licensure Examination is 0% .This result shows that not all
graduates of state colleges and even university were prepared for the examination. Some
honor graduates even failed. It is therefore imperative that innovative and continuous
intervention programs be undertaken to improve the accountancy graduates’ performance
in CPA board examinations.

Students’ academic performance and preparedness plays a vital role in creating the finest
quality alumnae who will become leader and manpower of a particular country,
consequently responsible for the country’s social and economic development (Ali et. al,
2009). Academic performance of students at most Universities in the world today has
recently come under scrutiny for a number of reasons. For example, a number of studies
have been carried out to identify causal factors of poor academic performance in a number
of institutions worldwide. Research indicates that in the academic domain,
unpreparedness results from lack of effective study skills and habits.

Study habits largely affect the academic performance and preparedness of

Accountancy students and it varies from one another. Some students are productive at
night, while some by daytime. There are some who spend a day in studying while some
just render few hours. Few are inclined in listening to music while some stay in quiet
places. More students love to study in a group while some would love to do it alone. No
matter their style is, a continuous effort, preparations, and devotion of time are necessary
to get positive results. This research seeks to find how comprehensive examinations and
reviews would be suited to studying the interest of students in classroom setting and to
continue taking up the CPA Licensure Examination.

Academic performance, which is measured by the examination results, is one of

the major goals of a school. A student’s academic aptitude, previous and more recent
academic performance, effort/motivation, related previous experience and pre-college
study of accounting are all significantly related to examination performance in accounting
course. Student’s examination score is dependent upon the student’s effort, abilities and
traits, and his role perception. The role perception of a student refers to what class
activities (homework assignments, quizzes, etc.) the student believes he should engage in
to improve performance in class (Mendezabal, et. al. 2013).

College preparedness is the foundation for student’s success in Licensure

Examination. Examination plays a very important role in student’s life. It assesses one’s
knowledge and help to know status in studies. It also helps to identify gaps and opens up
further avenues of learning. Researchers want students to put more effort in academics
and take an action plan to achieve student’s goal- become a CPA.

Becoming a Certified Public Accountant (CPA) is not an easy task in the Philippines
– one has to graduate with a Bachelor’s Degree in Accountancy and pass the CPA board
examination. As many critiques would say, the CPA Licensure Examination is one of the
most difficult board examinations in the entire history of the Philippine career
professionalism. The focus of this study is to examine how to support students to change
their habitual way focusing more in their examinations and reviews. There are lots of
factors on how to empower students in their academics and prepare for the CPA Licensure
Examination.