Review of Related Literature

To top or to pass, either way is the main goal of every professional aspirant in
taking board or licensure examinations. Dedication and academic perseverance are two
among of pivotal things that every student or aspiring professionals could ever have to
ace every examination of a particular field they are taking on. That being said, however,
might still require investments and spendings for resources to appraise the probability of
the aforesaid to happen.
Foreign literature
According to Jarvis (2018), it is pivotal for students to get prepared and be equipped
enough before entering the global practice. To suffice this, it can be noted that students’
preparatory prior of being considered qualified practitioners may be through different
ways. One way that can be pondered upon provided by Coffey, et. al (2019), is through
review centers other than mentorships, workshops and curriculum (p.34-35).
Review centers as impliedly defined by Brunetti (2021), refers to a kind of
program that intends to recall reviewees’ existing idea of a particular area of knowledge.
Moreover, as supplemented by Licastro and Miller (2021), reviews is not only intended
to enhance the pre-existing competencies and knowledge of a particular student but
also skills. To be more specific, added by Viviers and de Villiers (2020), teaching
accounting is not only through developing or supplementing technical knowledge, but
it’s also necessary for students to be equipped with necessary professional and soft
skills necessary to enter a formal work environment.
On the basis of the definition of accountancy profession, its primary role is to
develop, support and promote accountants worldwide, International Financial Reporting
Standards (IFRS, n.d.). From that being said, it is very necessary for students getting
prepared at the early phase before entering the professional world or licensure
examinations (Mantie et al., 2017).
There are two ways students can prepare themselves through review – Center-
review, and self-review. Center-reviewees as compared to self-reviewees are more
advantaged, focused and guided (Smith, 2017). Reviews and educational services
relating to board exam courses can be done through various ways. It can be done
through virtual classes or discussions that will improve pedagogical approaches and
possibly affect other important problems (Mayadas et al., 2017). Students will still enroll
themselves to review centers and offered programs relating thereto, as this can be a
one of the practices in improving CPA exam success (Gaynor, 2017).

Foreign studies
Career readiness preparation is necessary in attaining successful employment
outcomes for young people...(Gates, et al., 2018). Whereas, through the comparative
study and result therefrom by Dogan, et al., (2019), aside from comparing and
enumerating such, it was emphasized that career readiness needs for students,
especially for the college level are indubitably requires an immediate substantiation as it
gives way for global competence. To further support that, programs related to career
readiness, shall not lead to the unmotivated and less aspiring students (Mokher, et al.,
2018). On the part of extensions of academic learning from a specified research study,
Ives and Montoya (2020), made mention that when first-generation college students’
lives are integrated into academic learning, their learning can also promote self-growth
and community development.
A correlative study shows that there is a stronger relationship with exam results
for those who are studying in full-time while not working, using various study means,
and obtaining a higher level of education (Johnson, 2020). On the basis of the
regression analysis collaboratively done by Haeyoung et al. (2020), if comparison was
done of not offering an affiliated CPA exam review, accounting programs offering a non-
credit CPA review course have higher CPA exam passing rates. Moreover, the study
conducted, manifests relative to offering no review, providing a for-credit CPA review
course is not associated with higher passing rates whereas offering it through a
continuing education center has a marginal relationship with higher CPA exam passing
rates. In Puerto Rico, there are three factors that are considered to be the challenges of
CPA examinees – cost of the exam, time constraints to study and technical difficulty
(Cardona et al., 2021). Whereas, in addition to the aforesaid, one of the ways is through
getting affiliated to such CPA review centers that prepares examinees especially for the
technical difficulties of examination.
For students who are into the advancement of their accounting knowledge,
accounting review programs can still be provided in any way that will be convenient to
them (Ugrin & Honn, 2018). According to the descriptive research study of Jayaratne
and Moore (2017), from the time the students have a choice whether to take a face-to-
face discussion or online discussion, they make the decision mainly based on class
scheduling flexibility. For sustenance, and to give a highlight about not only as to the
viability of the delivery of quality learning services to the reviewees through e-system,
but as to the benefits of conducting it on the side of reviewees, it would reduce the use
of traveling resources and other incidental expenses (Mukhtar, et al., 2020).

Reference list:
Related LIterature
Kaiser-Jarvis, T. (2018). Preparing Students for Global Practice: Developing
Competencies and Providing Guidance. Journal of Legal Education, 67(4), 949–961.
https://www.jstor.org/stable/26890979
Coffey, H., Putman, S. M., Handler, L. K., & Leach, W. (2019). Growing Them Early:
Recruiting and Preparing Future Urban Teachers Through an Early College
Collaboration Between a College of Education and an Urban School District. Teacher
Education Quarterly, 46(1), 35–54. https://www.jstor.org/stable/26558181
Brunetti, Gian Luca. (2021). Confessions of a technical design reviewer. 37-67.
LICASTRO, A., & MILLER, B. (Eds.). (2021). Composition and Big Data. University of
Pittsburgh Press. https://doi.org/10.2307/j.ctv22tnmg2
Viviers, H., & de Villiers, R. (2020). Teaching methodology in accounting education. In
J. Fouché & N. van der Merwe (Eds.), South African Accounting Education Stocktake
(1st ed., pp. 27–56). African Sun Media. http://www.jstor.org/stable/j.ctv1nzg0r1.6
IFRS (n.d.). Resources for the accounting profession. https://www.ifrs.org/accounting-
profession/

Gaynor, G. (2017). How accounting programs can help students pass the CPA Exam.
https://www.journalofaccountancy.com/issues/2017/sep/cpa-exam-success-best-
practices.html

Mantie, R., Gulish, S., McCandless, G., Solis, T., & Williams, D. (2017). Creating Music
Curricula of the Future: Preparing Undergraduate Music Students to Engage. College
Music Symposium, 57. https://www.jstor.org/stable/26574457
Mayadas, A. F., Bourne, J., & Bacsich, P. (2017). Online Education Today. Science,
323(5910), 85–89. http://www.jstor.org/stable/20177127
Smith, L.G. (2017). Self-review Vs. Center-Review: Which is Which?253(6573), 52–55.
http://www.jstor.org/stable/21347613

Related studies:
Shin, Haeyoung & Lacina, Michael & Lee, B. Brian & Pan, Shanshan, 2020.
"Schools’ CPA review course affiliations and success on the uniform CPA examination,"
Journal of Accounting Education, Elsevier, vol. 50(C).
https://ideas.repec.org/a/eee/joaced/v50y2020ics0748575118300551.html
Cardona, R.J., Castro-González, K.C., Ríos-Figueroa, C.B. and Vega-Vilca, J.C. (2021),
"Perceptions of Challenges on the CPA Exam: Evidence from Puerto Rico", Calderon,
T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations
(Advances in Accounting Education, Vol. 25), Emerald Publishing Limited, Bingley, pp.
177-197. https://doi.org/10.1108/S1085-462220210000025011
Ives, J., & Castillo-Montoya, M. (2020). First-Generation College Students as Academic
Learners: A Systematic Review. Review of Educational Research, 90(2), 139–178.
https://doi.org/10.3102/0034654319899707
Yavuz, Olcay & Dogan, Sabri & Kabakci, Omer. (2019). An International Comparative
Study: Exploring Students’ College and Career Readiness Needs.
Gates, L.B., Pearlmutter, S., Divver ,K.K.C., & Gorroochurn, P. (2018). Career
readiness programming for youth in foster care, Children and Youth Services Review,
89, 152-164, https://doi.org/10.1016/j.childyouth.2018.04.003.
Mokher, C. G., Rosenbaum, J. E., Gable, A., Ahearn, C., & Jacobson, L. (2018). Ready
for what?: Confusion around college and career readiness. The Phi Delta Kappan,
100(4), 40–43. https://www.jstor.org/stable/26552484
Johnson, N. (2020) CPA Exam: Correlative Study of Preparation Activities and Exam
Results. The North American Accounting Studies 3 (1): 41-59.
Jayaratne, K. S. U., & Moore, G. (2017). Perceptions of College Students toward Online
Classes: Implications for Teaching Online. NACTA Journal, 61(4), 304–309.
https://www.jstor.org/stable/90021479
Mukhtar, K., Javed, K., Arooj, M., & Sethi, A. (2020). Advantages, Limitations and
Recommendations for online learning during COVID-19 pandemic era. Pakistan journal
of medical sciences, 36(COVID19-S4), S27–S31.
https://doi.org/10.12669/pjms.36.COVID19-S4.2785
Ugrin, J.C., Honn, D.D. (2018). Advanced placement and CPA exam performance:
Implications for recruitment of quality students into college accounting programs,
Advances in Accounting, 42, 2018. 96-109, 0882-6110,
https://doi.org/10.1016/j.adiac.2018.04.002.