PROBLEM: The SLSU Accountancy program has a low passing rate in the CPA board

examination marking it below the national passing rate.

BACKGROUND MEASUREMENT: The program’s passing rate experience a linear downward
trend four times below the national passing rate over the past 3 years.
CURRENT STATE:
Discussion 3 hrs/ week
Answering seat work, quiz 30 mins – 1hr
Review and check
Failed results? Yes or No
Discussion of next topic
Examination per term
Failed results? Yes= Eliminated fro the program
No: Approve and move to next semester or graduation
Review center
Board Examination

8hrs
Yes: Discuss the questions that made them wrong
No: Discussion of the next topic
Battery test
Failed results?
Yes: Battery test
No: Review center
Board examination

ROOT CAUSES
Why? Lack of confidence
Why?They aren’t completely prepared hoard exam.
Why?They encountered unfamiliar questions and topics.
Why?They are lacking in terms of mastery in accounting concepts.
Why? They didn’t totally finish or tackle thoroughly some of book chapters.
Why? The time of discussion is not enough to meet the requirements of the actual board
examination.

TARGET STATE
1. Put more time in the discussion of the major subjects.
2. Tackle the questions that wrongly answered or understand by the students.
3. Give battery test before taking the board examination.
Diagram

CURRENT MEASURES
Create a schedule with a longer time frame for every discussion or meetings.
Give the students practice problems.
Give them a battery test.
Practice them to deal with time pressure.
Research and benchmark for the other course of requirements.
Rapid Experiments: Implementation of discussion with longer time frame
Giving practice problems during or after discussion.

COMPLETION PLAN
What- Who- When- Where- Outcome
Schedule with longer time frame for discussions- Faculty- — New release of class schedules
Research and benchmarking- Faculty- — Gathered data for possible solution, standard and
improvements.
Communication with the students for effective process may apply- Faculty- — Feedback
incorporated into possible solution

COST: Additional cost for research and benchmarking BENEFIT IN WASTE ELIMINATION:
Students positive growth and development in taking the course program.

FOLLOW UP
Conducting assessment of performance matrix in the next meeting.
Comparing the target state to the actual state every terms.
New standards and procedure for more improvement process every semester..

Interpretation
In the past three years Southern Luzon State University’s Accountancy program has a
low passing rate in the CPA board examination marking it below the national passing rate. They
are aiming for a higher passing percentage with the use of planned measures that are ready for
experimental implementation. By determining the root causes of the problem they are able to
create a target state on what to improve and what to change. They were able to determine the
actual root cause of the low passing rate which is a problem with the time of discussion where it
is not enough to meet the requirements of the actual board examination. The current measures
to be taken are creating a schedule with a longer time frame for every discussion or meeting
and giving the students practical test for the mastery of accounting concepts. Another thing to
deal with is the students against the time pressure. Having a research and benchmark of
process improvement to the other course of requirements is another current measures to be
added. After planning there should be a pilot implementation in order to determine if the plan
worked out or what procedure to be change. Implementation of longer discussion and giving
practice problems during or after the discussion are the rapid experiments that can be
implemented. The completion plan produces an actual outcome if the plan were implemented.
There should be a communication in every plan such as communication with the students for
effective application of the processes and its outcome is the feedback incorporated into possible
solution. An additional cost for research and benchmarking could be incurred as it is included in
the planned measures. In improving or changing the procedures it may result into positive
growth and development of the students in taking the course program. There could be a
stronger will to study and love the course and of course the will to pass the board examination.
At last there should be a comparison between the target state and the current state after the
implementation of the improve process.