Chap 3-4

CHAPTER III
RESULTS AND DISCUSSION
This chapter presents the analysis, interpretation and discussion of the data gathered from
the respondents. The researchers interpreted the data gathered using qualitative descriptive
approach to provide a comprehensive information regarding the study. The data was analyzed
thoroughly and are based on the actual information gathered from the respondents.
A. Profile of the selected Higher Educational Institutions
Table 1 presents the profile of the selected Higher Educational Institutions as the
respondents of the study. There are three (3) chosen HEIs which are Colegio de Dagupan,
PHINMA-University of Pangasinan and Virgen Milagrosa University Foundation offering
Bachelor of Science in Accountancy program within the province of Pangasinan. The list of
graduated students and the number of years being operated were taken from the institution's
records. The number of takers and board passers are also obtained from the institution's records.
The performance of each institution is based from the past five (5) years from year 2014-2019 in
which CPA Board Exam passing rates are declining.

Table 1
Profile of the selected Higher Educational Institution

SCHOOL YEAR 2014-2015 SCHOOL YEAR 2015-2016
SCHOOL NUMBER NUMBER NUMBE NUMBER SCHOOL NUMBER NUMBER NUMBE NUMBER
R R OF
OF YEARS OF (%) OF (%) OF YEARS OF TAKERS (%) OF (%)
OPERATING GRADUATES OF CPALE OPERATING GRADUATES CPALE
TAKERS PASSERS PASSERS
HEI 1 28 10 10 100% 9 90% HEI 1 28 26 26 100% 25 90%
HEI 2 25 15 15 100% 10 66.67% HEI 2 25 10 10 100% 8 80%
HEI 3 30 272 271 99.63% 76 28.04% HEI 3 30 97 95 97.94% 92 96.84%
SCHOOL YEAR 2016-2017 SCHOOL YEAR 2017-2018
SCHOOL NUMBER NUMBER NUMBE NUMBER SCHOOL NUMBER NUMBER NUMBE NUMBER
R R OF
OF YEARS OF (%) OF (%) OF YEARS OF TAKERS (%) OF (%)
OPERATING GRADUATES OF CPALE OPERATING GRADUATES CPALE
TAKERS PASSERS PASSERS
HEI 1 28 42 33 76.19% 12 36.36% HEI 1 28 19 17 89.47% 15 88.24%
HEI 2 25 12 12 100% 8 66.67% HEI 2 25 15 12 80% 10 83.33%
HEI 3 30 126 124 98.41% 100 80.65% HEI 3 30 154 150 97.40% 37 24.67%
SCHOOL YEAR 2018-2019
SCHOOL NUMBER NUMBER NUMBER NUMBER
OF YEARS OPERATING OF GRADUATES OF TAKERS (%) OF CPALE PASSERS (%)
HEI 1 28 26 26 100% 8 28.57%
HEI 2 25 2 2 100% 2 100%
HEI 3 30 99 98 98.99% 22 22.45%

B. Analysis and interpretation of the strategic measures to improve the performance in the CPA
licensure examinations of the HEIs
1. Admission and retention policy
This presents the analysis and interpretation of the data gathered regarding the admission and
retention policies of each institutions offering BS Accountancy program.
a. Admission policy
Table 2
Requires a minimum grade on Mathematics and English upon admission
School Applied or Not Applied Reasons
HEI 1- Colegio de Dagupan Not Applied Due to CHED’s mandate, to

admit all, disregarding even
the aligned strand in the Senior
High.
HEI 2- PHINMA University Not Applied Open Admission policy

of Pangasinan
HEI 3- Virgen Milagrosa Not Applied Open Admission policy

University Foundation
Table 2 presents a strategic measure of requiring a minimum grade on Mathematics and
English upon admission. The data gathered revealed that this selected HEIs do not apply this
policy due to open admission policy. However, Mathematics and English are essential part of a
BSA course as it requires comprehensive analysis and interpretations to understand the course
program. Both students and accountancy professionals should be competent in their
understanding towards accounting subjects and their work.

Table 3
Requiring a minimum general average upon admission
School Applied or Not Reasons

Applied
HEI 1- Colegio de Not Applied Due to CHED’s

Dagupan mandate, to admit all,
disregarding even the
aligned strand in the
Senior High.
HEI 2- PHINMA Not Applied Open Admission

University of policy
Pangasinan
HEI 3- Virgen Not Applied Open Admission

Milagrosa University policy
Foundation
Table 3 presents another strategic measure for admission policy which requiring students
a minimum general average upon admission. Based on the information gathered, each school did
not apply this policy. Each school reasoned out why they don't require a minimum general
average it is because the school's open admission policy and due to CHED's mandate, to accept
all regardless the aligned strand in the Senior High. Nonetheless, we have to ensure that each
student who enrolled BSA course has a high chance to pass the CPA Board exam and obtain
high passing rate not because it gives good reputation for the school but a reward to oneself.
Table 4
Requiring students to pass the university entrance exam

Applied
HEI 1- Colegio de Not Applied This is for scholarship

Dagupan grants only

Pangasinan

Foundation
Table 4 represents an approach of requiring students to pass the university entrance exam
as part of the admission policy. Based on the data, it shows that each school still do not apply
this kind of policy as they implement the open admission policy and that it is for scholarship
grants only. Aspiring students who wish to enroll BS Accountancy course are all welcome
without limitations or restrictions. They all have the chance to take BS Accountancy whether you
passed or failed the entrance exam upon admission.

Table 5
Set students to have higher entrance exam passing score for Accountancy

Applied

Dagupan mandate, to admit
all, disregarding even
the aligned strand in
the Senior High.

Pangasinan

Foundation
Based on the data gathered, Table 5 presents whether each schools set to have higher
entrance exam passing score for students who wants to enroll Accountancy course. This portion
is related to the previous table which requires students to pass the entrance exam as a criterion
for admission. Therefore, this option is not also applied by the selected HEIs due to open
admission policy that they are regulating. This shows that each school are openly accepting
enrollees who wants to enroll the course and as long as they passed the entrance exam, they are
qualified to take up the BSA course. However, some other schools applied this criterion as one of
the ways to assess student's capabilities to stay and finish the course.
Table 6
Giving incentives to high achieving enrollees

Applied

Dagupan mandate, to admit all,
disregarding even the
aligned strand in the
Senior High.

Pangasinan
HEI 3- Virgen Applied Scholarship grants

Milagrosa University based on general
Foundation average from high
school
This table 6 presents in which schools gives incentives to high achieving enrollees. Based
on the data gathered, two institutions did not apply this policy and still reasoned out the open
admission policy and due to CHED's mandate, to admit all, disregarding whatever strand the
student took up from high school but one institution applies this kind of policy as they give
scholarship grants to students based on their general average from high school.
b. Retention policy
Table 7
University applies a retention policy to accountancy students

Applied
HEI 1- Colegio de Applied Basis for students to

Dagupan retain in the program
HEI 2- PHINMA Applied To ensure that

University of students will pass the
Pangasinan
board exam.
To have a higher
percentage rate in the
CPALE .
HEI 3- Virgen Applied As an initial quality

Milagrosa University control since
Foundation admission is not too
selective.
Based on this table, it shows that all the selected HEIs applies a retention policy to
accountancy students. Based on the information gathered, the HEIs answered the following: as a
basis for students to retain in the program, this is to ensure that students will pass the board exam
and to have a higher percentage rate in the CPALE. It is also serves as an initial quality control
since admission is not too selective. Therefore, applying a retention policy may indicate the
quality of education employ by the institution which evaluates student's capacity to stay in the
program and may enhance the performance of students in CPALE.

Table 8
BSA students should maintain an average grade on major subjects

Applied
HEI 1- Colegio Applied To ensure that they can pass the CPALE
de Dagupan
HEI 2- PHINMA Applied To ensure that students will pass the

University of board exam.
Pangasinan
To have a higher percentage rate in the
CPALE.
HEI 3- Virgen Applied Cognate/professional courses are

Milagrosa offered only in 3rd year.
University
Foundation Students go into BSA proper. All
courses enrolled are cognates.
Final screening process before they

graduate (4th Year)
Table 8 presents the policy which requires students to maintain an average grades on
major subjects. Based on the data gathered, the selected HEIs applies this policy to ensure that
students will pass the board exam and to have a higher percentage rate in the CPALE. However,
HEI 3 reasoned out that cognate or professional courses are offered only in 3 rd year. Students go
into BSA proper and final screening process before they graduate. Therefore, students should
maintain an average grades on major subjects in order to retain on the program and it challenge
students to do their best.

Table 9
Students must not fail, incomplete or withdraw in any subjects to stay in BSA program

Applied
HEI 1- Colegio de Applied Basis for students to

Dagupan retain in the program
HEI 2- PHINMA Applied To ensure that students

University of will pass the board
Pangasinan
exam.
To have a higher
CPALE
HEI 3- Virgen Applied As an initial quality

Milagrosa University control since admission
Foundation is not too selective.
This table shows that a students must not fail, incomplete or withdraw in any subjects to
stay in BSA program. They reasoned out that it is a basis for students to retain in the program to
ensure that students will pass the board exam and to have a higher percentage rate in the
CPALE.It is also an initial quality control since admission is not too selective. This is to
determine whether the students are capable enough to be included in the accounting program, it
also a good indicator of how prepared the students are to take qualifying exams offered and even
taking the licensure exam.

Table 10
Qualifying Exam for BSA students

Applied
HEI 1- Colegio de Applied To guarantee that they can

Dagupan pass the CPALE
HEI 2- PHINMA Applied To ensure that students will

University of pass the board exam.
Pangasinan
To have a higher percentage
rate in the CPALE.
HEI 3- Virgen Applied Cognate/professional

Milagrosa University courses are offered only in
Foundation 3rd year.
Students go into BSA

proper. All courses enrolled
are cognates.
Final screening process

before they graduate (4th
Year)
Examination is one of the best ways to prove whether a student, or anyone who
undergoes learning, learned something from what they have studied. Based on the data gathered
this table shows that qualifying exam are applied in all selected HEIs. This is to ensure that
students will pass the board exam and to have a higher percentage rate in the CPALE. Qualifying
exam is given to B.S Accountancy students in order to test whether they are qualified to continue
the program and to improve their academic performance.

Table 11
Below average grade will not qualify in taking qualifying or comprehensive exam

Applied
HEI 1- Colegio de Applied To guarantee that they

Dagupan can pass the CPALE
HEI 2- PHINMA Applied To ensure that students

University of will pass the board exam.
Pangasinan
To have a higher
CPALE.
HEI 3- Virgen Applied Cognate/professional

Milagrosa University courses are offered only
Foundation in 3rd year.
Students go into BSA

proper. All courses
enrolled are cognates.
Final screening process

before they graduate (4th
Year)
Table 11 presents that below averages grade will not qualified in taking qualifying or
comprehensive exam. All HEIs agreed that having below average grade will not qualified in
taking qualifying or comprehensive exam. Their reasons are as follows: To guarantee that they
can pass the CPALE, to ensure that students will pass the board exam, to have a higher
percentage rate in the CPALE, Cognate/professional courses are offered only in 3rd year and
final screening process before they graduate (4th Year). Since students chose BS Accountancy as
the career for their future, it is expected that they will perform well to attain a desired position.
C. Grading system
Table 12
Exams cover more than 50% of the grade

Applied
HEI 1- Colegio de Applied Provided by the grading

Dagupan system
HEI 2- PHINMA Applied Grade component is exam

University of based
Pangasinan
HEI 3- Virgen Applied Class standing (quizzes,

Milagrosa University assignment and other
Foundation academic output) accounts
for more than 50%
Examination is a one way to assess student's capacity on applying what they've learned.
This table presents that all the HEIs stated that student’s examinations performance accounts
more than 50% of their grades. This includes class standing such as quizzes, assignment and
other academic output. Exams holds an essential part of the grading system as it is the main
component of assessing the performance of every student. Hence, students should maintain good
academic performance.
Table 13
Students can match the released grades and their self-computed grades.

Applied
HEI 1- Colegio de Applied It is the main criteria

Dagupan in the grading system
HEI 2- PHINMA Applied Students should be

University of responsible and
Pangasinan accountable of their
grades
HEI 3- Virgen Applied Grades are based on

Milagrosa quizzes, activities and
University exams
Foundation
Grades are based on quizzes, activities and exams as it is the main criteria for assessing
the performance of each student in this table it shows that all the selected HEIs allow their
students to match the released grades and their self-computed grades. The instructor computes
their grades based on their performance and students are able to see it themselves and be able to
compare whether they have the same computation. This indicates that students should be
responsible and accountable of their grades. This is to let their students to evaluate their
performance in order to identify where to improve in their class standing. Students are putting so
much effort to study their subjects to acquire high grades and to be equipped of adequate
knowledge to have a chance to pass the board exam.

Table 14
Grades are computed solely from the student’s performance inside the class

Applied
HEI 1- Colegio de Not Applied Outside class activities

Dagupan taking into
consideration
HEI 2- PHINMA Applied Extracurricular

University of activities are not part
Pangasinan of grade component
HEI 3- Virgen Applied Grades are based on

Milagrosa quizzes, activities and
University exams
Foundation
Instructors compute the grades based on the student's performance. Students are
accountable to their grades as they are the ones doing it. This table shows that HEI 1 do not
consider computing student’s grades solely from their performance inside the class. HEI 1
considered extracurricular activities as a part of grade components. However, the two HEIs
agreed that the grades of the students are computed solely based only in their performance inside
the class wherein exams, quizzes and activities covers mostly of the grades. This indicates that
some universities are still considering extracurricular activities as a grade component. This also
somehow gives consideration to those students who have skills in other areas.
Table 15
Adjustments and teacher factor biases are eliminated

Applied
HEI 1- Colegio de Not Applied

Dagupan
HEI 2- PHINMA Applied Deliberation every end of the

University of semester
Pangasinan
HEI 3- Virgen Applied Grades are based on quizzes,

Milagrosa University activities, assignments and
Foundation exams
This table shows that two out of three institutions agreed that adjustments and teacher
biases should be eliminated. They reasoned out that grades are based on quizzes, activities,
assignments and exams or simply based on the performance of the students and wherein
deliberation are done every end of the semester. Only one HEI who did not agree to this factor
and its reason is not stated. Students may perceive the teacher’s biases towards them have a
negative judgment and develop negative attitudes about themselves related to classroom
learning. Adjustments and biases in the classroom are seen as fundamentally unfair and
contributes to inequities that affect student success and failure.

Table 16
Prioritize departmental exams as a major part of the student’s grades

Applied
HEI 1- Colegio de Applied Part of the grading system

Dagupan
HEI 2- PHINMA Applied Grade component is exam

University of based
Pangasinan
HEI 3- Virgen Applied Greater weight is assigned

Milagrosa University since departmental exams
Foundation are cumulative in scope
Departmental examination is used as a framework for evaluating whether educational
goals are being achieved. It is a tool for teachers and instructors use to appraise or evaluate the
student knowledge or proficiency in a particular subject. This table shows that all selected HEIs
prioritize departmental exam as a major part of the student's grades. HEIs reasoned out in
prioritizing departmental exam are because exam is part of the grading system, grade component
is exam based and greater weights is assigned since departmental exams are cumulative in scope.
This exam will assess whether the lessons taught by the instructor are being retained from the
whole semester. Also, to test their competencies and weigh if they have a chance to pass the
board exam.
2. Teaching and Learning Strategy
This presents the analysis and interpretation of the data gathered regarding the teaching and
learning strategies of each institutions offering BS Accountancy program.
a. Teaching Strategy
Table 17
Consider ways to make lectures more impactful and engaging.
School Applied or Not Applied Reasons
HEI 1- Colegio de Applied To meet students learning

Dagupan needs
HEI 2- PHINMA Applied Teachers are highly

University of encouraged to adopt the
Pangasinan different Active learning
strategies
HEI 3- Virgen Applied Uses different teaching

Milagrosa University strategies to keep students
Foundation engage
This table shows the that each HEIs answered applied which imply that it is more
impactful and encouraging if each instructor uses different teaching strategies for BSA students
reading their subjects. The fact that accounting subjects are difficult to comprehend, it is way
better to consider ways on guiding the students to the best of their ability. Based on the data
gathered, they answered the following: to meet student's learning needs, teachers are highly
encouraging to adopt the different active learning strategies and uses different teaching strategies
to keep students engage. Moreover, this is to inculcate effectively the lessons and teach students
in ways that makes them better understand the discussion. In this way students are force to be
more focus and actively engage in class.

Table 18
Small group teaching

Applied

Dagupan needs
HEI 2- PHINMA Applied Accounting tutorials to help

University of students pass the periodic
Pangasinan exams
HEI 3- Virgen Applied Teachers make every effort

Milagrosa University to teach effectively and keep
Foundation the students engage
Small group teaching may provide fruitful academic opportunities. Student's skills and
ideas may enhance as they actively collaborate within their groups. It enables students to have
one-on-one consultations to their peers and instructors about their lessons. Based on the data
gathered, all the selected HEIs applies small group teaching strategy. They reasoned out that
through this strategy it met student's learning needs, that through accounting tutorials help their
students to pass the period examination and that teachers make effort to teach the students
effectively and keep them engage in class.

Table 19
Demonstrating in practical classes

Applied

Dagupan needs

Pangasinan different Active learning
strategies

Foundation engage
Educators may use demonstration in practical classes as a component of a wide variety of
educational and instructional strategies. This can encourage students to think critically and solve
challenging problems as it sharpens their minds and honed their skills. Table 19 presents another
teaching strategy to improve the learning of the students in which teachers demonstrate in
practical classes. Based on the data gathered, all the selected HEIs applied this strategy. Teachers
are highly encouraged to adopt the different active learning strategies to effectively inculcate the
lessons to the students and keep them engage in class. It is important to note that demonstration
in practical classes provides learning opportunities for students and for instructors to determine
whether students have acquired skills. This may help the aspiring BSA students to have higher
chance in passing the CPA licensure examination and their future work.
Table 20
Interactive learning

Applied

Dagupan needs
HEI 2- PHINMA Applied Students are the center of

University of learning. The teacher will
Pangasinan facilitate the class

Foundation engage
It's been evident that when students are more actively engaged as they learn, their skills
boost. This gives students a well-rounded experience that back up the knowledge they are
learning. It allows students to completely comprehend the information they are absorbing not just
by memorizing it. This table 20 shows that interactive learning is being applied by each selected
HEIs. Answers are as follows: to meet students learning, uses different teaching strategies to
keep students engage and students are the center of learning while teachers will facilitate the
class. At this point, the students have the chance to share their knowledge in the class and raise
questions for better understanding. Moreover, allowing students to engage actively in class it’s
much easier for educators to know exactly where a student is at in their learning journey and
what they need to succeed. Interactive learning also helps students to be better equipped for the
many challenges they will face later in life.

Table 21
Problem based learning

Applied

Dagupan needs
HEI 2- PHINMA Applied More on straight problems

University of and case study
Pangasinan

Foundation engage
This table shows that employing problem-based learning is applied by the selected HEIs
to honed student's problem-solving comprehension and interpretation. Based on the information
gathered, problem-based learning is applied to meet student's learning needs as it develops their
critical thinking skills to comprehend information, using more on straight problems and case
study enhanced the problem-solving abilities of the students especially that BSA course involves
a lot of solving problems. This can also help them achieve high score in periodical exams and
even in the board exams, and it is use as one of the teaching strategies to keep students engage in
class as it developed the critical thinking and work in a team.

b. Learning Strategy
Table 22
Applying differentiated instruction strategies

Applied

Dagupan needs

Pangasinan different teaching strategies
HEI 3- Virgen Not Applied Instructors have their own

Milagrosa University teaching style
Foundation
This table shows the answer and reasoning of selected HEIs in applying differentiated
instruction strategies. Two out of three HEIs applies differentiated instruction strategies in a
reason that to meet students learning needs and teachers are highly encouraged to adopt the
different teaching strategies. On the other hand, one institution reasoned out that instructors have
their own teaching style. Applying differentiated instruction strategies can maximize each
student’s growth and individual success by meeting each student where he/she is, and assisting
the learning process. This strategy provides different avenues for student to achieve greater
learning goal.
Table 23
Applying cooperative learning

Applied
HEI 1- Colegio de Applied To assess student's capacity

Dagupan
HEI 2- PHINMA Applied Peer strategy approach

University of
Pangasinan
HEI 3- Virgen Applied Tutorial classes, group

Milagrosa University study are implemented to
Foundation encourage collaborative
learning.
This table shows regarding institutions applying cooperative learning. All selected
institutions apply this strategy in a reason that it assess student’s capacity and it promotes social
interaction thus, students benefits in a number of ways from the social perspective by having the
students explain their reasoning and conclusion. Cooperative learning is one of the effective
ways to work together to maximize their own and each other’s learning
Table 24
Integrating technology into the classroom

Applied
HEI 1- Colegio de Applied Increase studen’s

Dagupan engagement in learning
HEI 2- PHINMA Applied Commonly use in today’s

University of learning
Pangasinan
HEI 3- Virgen Applied Mostly use in teaching and

Milagrosa University learning
Foundation
Based on the data gathered, this table shows that al selected HEIs integrating technology
into the classroom as a means of teaching their students. They agree that it helps to increase
student’s engagement in learning, that this is now commonly use in today’s learning as each
instructor facilitates the class discussion. In addition, integrating technology into the classroom
creates more engage environment and also incorporates different learning styles. This help
students to stay motivated and focus. It also builds essential 21st century skills.
Table 25
Applies inquiry-based learning

Applied
HEI 1- Colegio de Applied Students can share their

Dagupan ideas and inquiries
HEI 2- PHINMA Not Applied Instructor explains the

University of lesson
Pangasinan
HEI 3- Virgen Applied Keep students actively

Milagrosa University engage and free to ask
Foundation question
This table presents about institutions applying inquiry-based learning. The data gathered
indicates that two institutions apply this strategy in which they allow students to share ideas and
free to ask questions. This keeps students actively engage in class and that it enhances their
critical thinking and experiential learnings. In addition, Inquiry-based learning helps students
make their own connections about what they learn and brings benefits to students’ skills to share
their opinions and concerns about a topic.

Table 26
Applies graphic organizers

Applied
HEI 1- Colegio de Applied To present statistical results

Dagupan if needed
HEI 2- PHINMA Not Applied Focused on problem-solving

University of
Pangasinan
HEI 3- Virgen Not Applied Not much needed

Milagrosa University
Foundation
This table presents the application of graphic organizers. Based on the information
gathered, application of graphic organizers is mostly not use by the selected higher education
institutions especially in problem-solving solutions in accounting. Nonetheless, one higher
education institution agrees in using graphic organizers as a tool to present statistical results for
better emphasize of concepts that needed for comprehensive analysis. Also, they are designed to
improve learning outcomes for students, review information, and are especially helpful to
students who struggle with arranging information

A. Faculty Competency
Table 27
Hires teaching staffs from reputable universities

Applied
HEI 1- Colegio de Not Applied

Dagupan
HEI 2- PHINMA Applied Prefer graduates from

University of Baguio or Manila to avoid
Pangasinan
inbreeding
HEI 3- Virgen Not Applied Regardless of school, as

Milagrosa University long as qualified.
Foundation
This table illustrates in which teaching staffs were hired from reputable universities.
Based on the respondents’ answers, they have different opinions in hiring their staffs. One HEI
prefers to hire teachers graduates from Baguio or Manila to avoid inbreeding. On the other hand,
reasoned out that regardless of schools they attended as long as they are qualified and passed the
interview, they are hired. Also, they hire teaching staffs based on CHED's requirements such as
having master’s degree and accredited by the Professional Regulatory Commission

Table 28
Hires top performers from the CPALE

Applied
HEI 1- Colegio de Applied

Dagupan
HEI 2- PHINMA Applied Top performers prefer to

University of work with the Auditing
Pangasinan
firms
HEI 3- Virgen Applied For special lectures

Foundation
Based on the data gathered, this table illustrates higher education institution hiring top
performers from CPALE. As stated in the table, all selected HEIs considered this criterion in
hiring top performers from CPALE for their teaching staffs. This is for special lectures like
accounting subjects and other related matters. Also, basis for competence as it upholds higher
standard of teaching. However, top performers prefer to work with Auditing firms or companies
as they are more engage in a usual scenario of accounting profession.

Table 29
CPALE rating is taken into consideration

Applied
HEI 1- Colegio de Applied Basis for competency

Dagupan
HEI 2- PHINMA Not Applied This is not a requirement.

University of CPA license matter.
Pangasinan
HEI 3- Virgen Applied Rating is important as it

Milagrosa University upholds high standard
Foundation instruction
Table 29 illustrates in which CPALE rating is taken into consideration by the higher
education institutions in hiring instructors. Most of the respondents applies this criterion in hiring
accounting instructors as a basis for competency specially in teaching accounting related matters.
Rating is important according to one HEI as it upholds high standard of instruction. However,
one instruction doesn't consider this factor due to the fact that CPA license matter. Nonetheless,
it is important for higher education institutions to hire instructors who possess competence and
have adequate knowledge and excellent performance in any facet of accounting to ensure that
students will gain sufficient knowledge to pass the licensure exam.

Table 30
Hiring high achieving BSA graduates.

Applied
HEI 1- Colegio de Applied Basis for competency

Dagupan
HEI 2- PHINMA Applied This is considered. But

University of attitude is more important
Pangasinan
HEI 3- Virgen Not Applied It is not important as long as

Milagrosa University qualified
Foundation
This table 30 presents whether higher education institutions hire high achieving BSA
graduates for instructors. According to the data gathered, most of the higher education
institutions applies this criterion in hiring accounting instructors. This is considered as a basis for
competency and the fact that attitude is more important. On the other hand, a respondents said
that this kind of ground is not important as long as the applicant is qualified. Student’s success is
the goal of education, quality teaching is the means by which that goal is achieved. Furthering
this idea, other institutions way to ensure the highest levels of instruction in the classroom is to
invest in teacher education and support.

Table 31
Conducts routinary faculty performance evaluation

Applied
HEI 1- Colegio de Applied To reflect faculty member's

Dagupan performance
HEI 2- PHINMA Applied To determine areas of

University of improvement of the faculty
Pangasinan
HEI 3- Virgen Applied To recognize and reinforce

Milagrosa University teaching excellence
Foundation
This table shows whether higher education institutions conduct routinary faculty
performance evaluation. The data gathered revealed that all selected HEIs applies this process as
it plays a vital role in evaluating the instructor's capacity in teaching and handling their students.
This is to reflect faculty member's performance and determine areas of improvement. In addition,
it is a way to recognize and reinforce teaching excellence of the instructors. Evaluating faculty
performance is a way of ensuring that they are doing all they can to help their students achieve
their potential. By conducting routinary evaluation they are more likely to provide their students
with a continually improving learning experience and to help teachers focus on student
outcomes, and to plan in service education activities.

3. In-House Review Strategy
This presents the analysis and interpretation of the data gathered regarding the in-house
Review strategies applied each institutions offering BS Accountancy program.
A. Review Strategy
Table 32
Applies a zero-based review strategy.

Applied
HEI 1- Colegio de Applied To have a strong

Dagupan foundation in passing
CPALE
HEI 2- PHINMA Applied Part of the Retention

Pangasinan
HEI 3- Virgen Applied To enhance foundation of

Milagrosa University students
Foundation
According to the information gathered, this table revealed that all selected higher
education institutions agreed in applying a zero-based review strategy. This is for students to
have a strong foundation in any accounting topics to have a high chance in passing the CPALE.
It is also a best way to refresh information’s that you have learned. Given the fact that accounting
topics requires comprehensive analysis, it is better to discussed it from the basic to complex to
enhance students’ foundations in all concepts and problem-solving. In addition, HEI applies this
review strategy due to it is part of their retention policy.

Table 33
Uses exercises and problem-solving approach

Applied
HEI 1- Colegio de Applied Problem-based focused to

Dagupan improve their skills
HEI 2- PHINMA Applied Part of the Retention policy

University of
Pangasinan
HEI 3- Virgen Applied To enhance student's

Milagrosa University analytical and problem-
Foundation solving capacity
Table 33 shows that all selected higher education institutions agreed on using exercises
and problem-solving approach in conducting their in-house review to enhance their student's
analytical and problem-solving skills. Solving problems as many as possible is a best practice for
students to achieve higher chance of passing the exam due to the fact that accounting consists of
many mathematical approaches. This allows students to work on their own pace and explore
what better strategy to adopt.

Table 34
Uses advanced fast-paced review approach

Applied
HEI 1- Colegio de Applied Sometimes

Dagupan

University of
Pangasinan
HEI 3- Virgen Not Applied Zero-based approach is

Milagrosa University applied
Foundation
This table presents the use of advanced fast-paced review approach as a review strategy
for aspiring CPA students. Based on the data gathered it was revealed that most of the selected
higher education institutions apply this strategy due to it is part of the retention policy and
sometimes it is a best way to provide better assessment on the student's achieved learning. As the
instructors discussed the accounting topics from basic to complex, students should be responsible
on their own learnings. On the other hand, a respondent doesn't agree in this kind of strategy, for
this institution zero-based approach is way better. This is to strengthen the student’s foundation
specially in concepts and frameworks as the primary basis of learning accounting matters. This is
to ensure that the students have adequate knowledge before undergo into the actual review
centers.
Table 35
Uses a wide range of test banks and review materials

Applied
HEI 1- Colegio de Applied Sometimes

Dagupan

University of
Pangasinan
HEI 3- Virgen Applied To increase students’

Milagrosa University exposure to possible
Foundation questions in CPALE.
Table 35 presents the use of a wide range of test banks and review materials as a review
strategy. It is important that every higher education institution should have vast collections of
test banks and review materials for their students specially those institutions offering BS
Accountancy program as it is one of the hardest licensure examinations. According to the data
gathered, all selected HEIs applied this strategy. This is to increase students' exposure to possible
questions in CPALE. Moreover, to provide materials for students to practice solving problems
and answering theory questions. It is better if the learning materials and test banks are patterned
from the questions given in the CPALE.

Table 36
Facilitates mentoring sessions to student

Applied
HEI 1- Colegio de Applied To assist students for better

Dagupan understanding

University of
Pangasinan
HEI 3- Virgen Applied To ensure higher chance of

Milagrosa University passing CPALE
Foundation
Based on the table, it was revealed that all the selected HEIs agreed that mentoring
sessions to students is advisable to do as part of the review strategy. This is to assist students for
better understanding of their lessons. As art of the students' learning process this improve their
performance not only in their academic stand but also ensuring higher chance of passing the
CPALE. Mentoring session helps and supports students to manage their own learning in order to
maximize their professional potential, develop their skills and knowledge and to improve their
performance.
B. Student Assessment during Review
Table 37
Applies objective type and problem-solving examinations

Applied
HEI 1- Colegio de Applied To strengthen their

Dagupan analytical and problem-
solving skills

University of
Pangasinan
HEI 3- Virgen Applied To enhance their

Milagrosa University foundation of answering
Foundation problem-solving questions
The table shows if HEIs Applies objective type and problem-solving examinations or not.
Based on the data above, all HEIs Applies objective type and problem-solving examinations. In a
reason that it is part of their retention policy, in order for students to strengthen their analytical
and problem-solving skills and to enhance their foundation of answering problem-solving
questions. Hence, objective type and problem-solving examinations helps students to have a firm
foundation and knowledge because it requires recognition and recall of subject matter.
Table 38
Facilitates time-pressured comprehensive exam

Applied
HEI 1- Colegio de Applied Preparation to actual

Dagupan licensure exam

University of
Pangasinan
HEI 3- Virgen Applied To simulate CPA exam

Foundation
Table 38 presents if HEI facilitates time-pressured comprehensive exam. Based on the
data gathered, all HEIs apply this kind of assessment during review. They reasoned out that it is
part of their retention policy and serve as a preparation or to simulate the actual licensure exam.
Time pressure generally impairs performance because it places constraints on the capacity for
thought and action that limit exploration and increase reliance on well-learned. However, giving
people more time is not always better for productivity, this method also helps accountancy
students to experience or to simulate CPA exam.

Table 39
Requires students to summarize what they learned in every topic

Applied
HEI 1- Colegio de Applied Emphasize the main points

Dagupan and key details

University of
Pangasinan
HEI 3- Virgen Not Applied Time constraint

Foundation
Based on the table, it shows that two of the selected HEIs requires students to summarize
what they learned in every topic. They reasoned out that it is part of their retention policy and to
emphasize the main points and key details. While one institution does not apply because it is
time constraint. In addition, summarizing teaches students how to take a large selection of text
and reduce it to the main points for more concise understanding. It also helps students learn to
determine essential ideas and consolidate important details that support those ideas.
Table 40
Assess students through graded recitation about the theories embedded in the course

Applied
HEI 1- Colegio de Applied To apply the lesson they've

Dagupan learned in lecture

University of
Pangasinan
HEI 3- Virgen Not Applied Time constraint

Foundation
Table 40 shows if the institutions assess students through graded recitation about the
theories embedded in the course. Two institutions answered that they applied this Student
Assessment during Review in a reason that it is part of their retention policy and in order for
students to apply the information they've learned in lecture. On the other hand, one institution
does not apply this method in assessing student in a reason that it is time constraint. Assessing
students through graded recitation about the theories embedded in the course can help by giving
insights into the reasoning that students used to arrive at a solution. It is important, however, for
students to be actively involved in the recitation.

Table 41
Provides activities, quizzes, and exams.

Applied
HEI 1- Colegio de Applied To apply the lesson they've

Dagupan learned in lecture

University of
Pangasinan
HEI 3- Virgen Applied To test student’s progress

Foundation
The table above presents if HEIs Provides activities, quizzes, and exams. The data shows
that all selected HEIs that they apply this assessment to students during review. In a reason that,
to apply the lesson they've learned in lecture, it is part of their retention policy and to test
student’s progress. In addition, providing activities, quizzes, and exams helps to evaluate the
knowledge of the students within academics also can help identify gaps in knowledge and
determine areas of improvement.

Mock Board Policy and Post Assessment
Table 42
Conducts a mock board for graduating

Applied
HEI 1- Colegio de Applied Preparation for actual

Dagupan licensure exam

University of
Pangasinan
HEI 3- Virgen Applied To simulate CPA Exam

Foundation
Table 42 shows that all HEIs conducts a mock board for graduating. They reasoned out
that it is part of their retention policy and to simulate or serve as a preparation for actual
licensure exam. In addition, the Mock Board served its educational purpose well. It also
motivates students to prepare for the national board and gave them exposure to a test format that
prepared them for the CPALE experience. Hence, data suggests that the Mock Board is a useful
coaching tool in the overall process of CPALE preparation. In fact, it is likely a test-taking
strategies workshop, and review of subject matter and case-based questions contributed to the
students ‘overall preparedness for the CPALE.

are not suggesting that the Mock
Board was
the sole source of students’ success.
In fact, it is likely
that the combination of Mock Board,
a test-taking
strategies workshop, and review of
subject matter and
case-based questions contributed to
the students’
overall preparedness for the
DHNBE. However, our
intent was to determine the
effectiveness of adding
the Mock Board exercise to the
DHNBE preparation
activities. The evidence suggests that
the Mock Board
is a useful coaching tool in the
overall process of
DHNBE prep
Table 43
Separate Mock Board as another course

Applied
HEI 1- Colegio de Not Applied Additional burden for

Dagupan students

University of
Pangasinan
HEI 3- Virgen Not Applied No need. Too taxing for

Milagrosa University students
Foundation
The table presents if HEIs separate Mock Board as another course. According to the data,
two of the selected HEIs does not apply or agree to Separate Mock Board as another course.
They reasoned out that it is an additional burden and too taxing for students. On the other hand,
one HEI apply this mock board policy in a reason that it is part of their retention policy. It
implied that it is not necessary to separate Mock Board as another course but the mock board
itself is very important, graduates’ readiness in the CPA licensure examination can be monitored
using the results of the mock board. Preparation for subjects where the highest or lowest result
can be an insight on which the graduates should further study. A good preparation is contributing
factors that could lead to success in the CPALE.
Table 44
Requires passing the mock board before graduating

Applied
HEI 1- Colegio de Not Applied Basis for potential success

Dagupan and improvements

University of
Pangasinan
HEI 3- Virgen Not Applied Simulation for the actual CPA

Milagrosa University exam
Foundation
Table 44 shows that two of the selected HEIs does not require their students to pass the
mock board before graduating. In a reason that it is just a basis for potential success and
improvements and also a simulation for the actual CPA exam. On the other side, one HEI
requires their students to pass the mock board before graduating because it is part of their
retention policy. It is good to pass the mock board, it serves as an indicator for high passing rate
on the CPALE but majority of HEIs does not require their students to pass the mock board
before graduating.
Table 45
Conducts an analysis on the performance of the students on the mock board

Applied
HEI 1- Colegio de Applied Basis for potential success

Dagupan and improvements

University of
Pangasinan
HEI 3- Virgen Applied Determining Factor

Foundation
The table shows if HEIs conducts an analysis on the performance of the students on the
mock board. Based on the data gathered, all selected HEIs conducts an analysis on the
performance of the students on the mock board. They reasoned out that it is a Basis for potential
success and improvements, also it is part of their retention program and a determining factor. In
addition, this implied that the mock board can be a determining factor on where the graduates
possess strength or weakness in the CPA licensure examination. The result can be used as
baseline data on which the graduates should focus during the review not neglecting other
subjects that are equally important also.
Table 46
Compare results of the mock board and the CPALE

Applied
HEI 1- Colegio de Applied Baseline data

Dagupan

University of
Pangasinan
HEI 3- Virgen Applied To determine areas for

Milagrosa University improvement
Foundation
Table 46 presents if HEI compare results of the mock board and the CPALE. The data
shows that all selected HEIs compare results of the mock board and the CPALE. The reasons are
as follow: it serves as a baseline data; it is part of their retention policy and to determine areas for
improvement. This implied that the outcome of the mock board cannot only assess the readiness
of the graduates for the board examination but can be a good predictor to the result of the board
examination.
C. Problems being encountered by higher educational institutions in achieving higher
percentage in the CPA licensure examination
Based on the information gathered there are several problems being encountered by higher
education institutions that affect the institution in achieving higher percentage in the CPA
licensure examination.
According to the respondents it was stated that due to financial difficulties of some graduates and
students, sometimes they can’t afford to take review classes (both in-house and external review
centers) before and right after graduation, much more to avail review classes from highly
reputable review schools in Manila. Some of them tend to work first then enroll in a review
school while working, then after few years they will take board exam. This happens most of the
time, that is why old graduates have no longer fresh memories on the theories and discussions
that they had for more than four years. Besides the fact that if they are working individuals, their
time is being divided by their work and review. This is usually beyond their control, even the
school can’t force them to take the exam right after graduation, much more to enroll review in a
reputable but very costly review school.

In addition, it was revealed that old students (graduates of 1990s) will take the board exam and
this will affect or decrease the passing percentage. Their learned knowledge is outdated on the
new concepts and frameworks that affect them in answering the examination that leads them to
have lower scores. Another factor is due to high turnover rate of faculty members which hinders
them to provide quality education to students. Inadequate preparation of students is also a factor
in which some universities offer four-years BSA program compares to other schools in NCR and
Baguio which offers five-years of BSA program.
D. Intervention Program
Table 47
Suggested Intervention Program
Person(s)
Objectives Strategy Expected Output
Responsible
A. Amend the > A more stringent Accountancy > Well-prepared and

admission and implementation of Program Head, competent aspiring BSA
retention policy for admission and Faculty members, students in taking BS
the students retention policy must Instructors and Accountancy course
be observed or the Students
policy per se should
be thoroughly
reviewed.
> Organize mentoring
session and review for
monitoring students
progress
B. Enrich the > Teaching Accountancy > Instructors will be

teaching and methodologies and Program Head and equipped to utilize their
learning strategies techniques of the Accounting instructional
of both instructors accounting instructors Instructors competencies to give
and students may also be re- quality education to
assessed. students.
> Innovation and
enhancement may be
introduced by adopting
out-of-the-class
learning such as
inviting resource
speakers to provide
expertise on board
subjects where
graduates were found to
have weak
performances.
> Instructors may also
be encouraged to attend
outside seminars,
trainings and
informative lectures
highlighting current
accounting trends and
issues.
> Conduct a research
on how to effcetively
and efficiently facilitate
students in their
learning process
C. Strengthen the > Hires competent and Accountancy > Have adequate
In-house Review proficient reviewers Program Head and knowledge and well-
Strategy Instructors prepared to take CPALE
> Integrate mock board
exams as a pre-requisite
of graduation
requirements or before
taking the actual
licensure examination
Chapter 4
Summary, Conclusion and Recommendation
This chapter presents the summary and conclusions drawn, which were consequent from the
findings and the recommendations for the efficacy of this study to its readers, benefactors, and
researchers.
Summary
The study aims to determine the factors that affect the declining passing rate on the CPA Board
exam. The respondents of this study were deans or program head of the Accountancy program
from the selected higher education institutions in the province of Pangasinan. The respondents’
institutions were Collegio de Dagupan, PHINMA-University of Pangasinan and Virgen
Milagrosa University Foundation which offers BS Accountancy program.

A qualitative research approach is applied on this study to interpret and analyze the data gathered
through a survey interview questionnaire which is divided into three parts.
The profile of the respondents consists of the following: number of years operating Accountancy
program, number of graduates, number of CPALE takers and number of CPALE passers. Factors
that affect the decking passing rate in the CPALE was determined, interpret and analyzed in
terms of the following: a) Admission and Retention Policy, b) Teaching and Learning Strategy
and c) In-house Review Strategy of each selected institutions.
The following are the study's important takeaways:
1. On the profile of the respondents each selected higher education institutions showed that
from the past five years (2014-2019) marked the years of continuous declining of passing
rate in the CPALE even if the percentage ratio of the BSA graduates and CPALE takers
are ranging from 80-100% compared to the CPALE passers ranging from 20% - 90%
only.
2. The strategic measures to improve the performance of HEIs in the CPALE in terms of:
a. Admission and Retention policy
Based on the data gathered, upon enrollment all selected higher education institutions do not
focus on the student's grades and disregarding the aligned strand they had in high school. This
schools only rely on the admission test that they employ. On the other hand, the school's
retention policy is
b. Teaching and Learning Strategy

Based on the data gathered, instructors use different techniques to effectively cultivate students
in their learning process. Students engage more on learning when illustrations and problem-
solving exercises are being provided.
c. In-house Review Strategy
All the selected higher education institutions conduct mock board examination but passing the
mock board is not a pre-requisite before graduation or taking the actual CPALE.
3. Problems being encountered by the higher education institutions
There are several problems being encountered by the selected HEIs which contributed to the
continuous declining of passing rate in the CPALE. This are due to financial difficulties that
graduates tend to work first before taking the licensure exam, high turnover for faculty members,
takers from old curriculum graduates.
4. Intervention Programs
Suggested intervention program is being proposed and presented to enhance areas needed to be
evaluate and assess.

Conclusions
Based on the data gathered the following conclusions were drawn:
1. From the past five years it was evident that the CPA board exam is one of the hardest licensure
examinations. The exam became harder and harder as showed in the profile of the respondents.
Despite of the higher number of graduates and CPALE takers ranges from 80%-100% compared
to the performance of each school still varies on how their students conquer the CPALE.
2. Open admission policy is mostly employed by the selected higher education institutions
disregarding other areas of competencies required in the Accountancy program. Different
instructional techniques to meet the learning needs of students and that it may enhance their
engagement in learning to have adequate knowledge in taking the board exam. On the other
hand, the effectiveness of the schools’ in-house review lies on the student's performance in the
the mock board examination and in the CPALE.
3.
Recommendation
The researchers proposed the following recommendation:
1. Strategic measures to improve performance in the CPA licensure examination
A. Admission and Retention Policy
 Implement stricter selective admission and retention policy
 Regular assessment through qualifying examination is recommended to improve
performance. Grades of the students should be strictly monitored for strictly
implementation of retention policy
 A more stringent implementation of admission and retention policy must be
observed or the policy per se should be thoroughly reviewed.
B. Teaching and Learning Strategy

 Instructors should provide activities and instructional materials patterned from the
problems given in the CPA examination to enhance student’s comprehension and
problem-solving skills.
C. In-House Review Strategy

 The pre-board/mock board examination in the review courses should be strengthen
to match the test questions and simulate the CPALE. Mock Board is a useful
coaching tool in the overall process of CPALE preparation. In fact, it is likely a test-
taking strategies workshop, and review of subject matter and case-based questions
contributed to the students ‘overall preparedness for the CPALE.
2. Problems encountered
 It is advisable to take the licensure exam right after graduation the fact that they still
have fresh memories from their lessons and discussions that they had for more than
four years.
 It is highly recommended to enroll in review center as early as possible to maximize
their knowledge in preparation for taking the licensure exam.

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CHAPTER III

RESULTS AND DISCUSSION

A. Profile of the selected Higher Educational Institutions

PHINMA-University of Pangasinan and Virgen Milagrosa University Foundation offering

which CPA Board Exam passing rates are declining.

Profile of the selected Higher Educational Institution

HEI 1 28 10 10 100% 9 90% HEI 1 28 26 26 100% 25 90%

HEI 2 25 15 15 100% 10 66.67% HEI 2 25 10 10 100% 8 80%

HEI 3 30 272 271 99.63% 76 28.04% HEI 3 30 97 95 97.94% 92 96.84%

SCHOOL YEAR 2016-2017 SCHOOL YEAR 2017-2018

HEI 1 28 42 33 76.19% 12 36.36% HEI 1 28 19 17 89.47% 15 88.24%

HEI 2 25 12 12 100% 8 66.67% HEI 2 25 15 12 80% 10 83.33%

SCHOOL NUMBER NUMBER NUMBER NUMBER

OF YEARS OPERATING OF GRADUATES OF TAKERS (%) OF CPALE PASSERS (%)

HEI 1 28 26 26 100% 8 28.57%

HEI 2 25 2 2 100% 2 100%

HEI 3 30 99 98 98.99% 22 22.45%

licensure examinations of the HEIs

1. Admission and retention policy

retention policies of each institutions offering BS Accountancy program.

Requires a minimum grade on Mathematics and English upon admission

School Applied or Not Applied Reasons

HEI 1- Colegio de Dagupan Not Applied Due to CHED’s mandate, to

HEI 2- PHINMA University Not Applied Open Admission policy

HEI 3- Virgen Milagrosa Not Applied Open Admission policy

Table 2 presents a strategic measure of requiring a minimum grade on Mathematics and

program. Both students and accountancy professionals should be competent in their

understanding towards accounting subjects and their work.

Requiring a minimum general average upon admission

School Applied or Not Reasons

HEI 1- Colegio de Not Applied Due to CHED’s

HEI 2- PHINMA Not Applied Open Admission

HEI 3- Virgen Not Applied Open Admission

Requiring students to pass the university entrance exam

School Applied or Not Reasons

HEI 1- Colegio de Not Applied This is for scholarship

HEI 2- PHINMA Not Applied Open Admission

HEI 3- Virgen Not Applied Open Admission

passed or failed the entrance exam upon admission.

School Applied or Not Reasons

HEI 1- Colegio de Not Applied Due to CHED’s

HEI 2- PHINMA Not Applied Open Admission

HEI 3- Virgen Not Applied Open Admission

Giving incentives to high achieving enrollees

School Applied or Not Reasons

HEI 1- Colegio de Not Applied Due to CHED’s

HEI 2- PHINMA Not Applied Open Admission

HEI 3- Virgen Applied Scholarship grants

University applies a retention policy to accountancy students

School Applied or Not Reasons

HEI 1- Colegio de Applied Basis for students to

HEI 2- PHINMA Applied To ensure that

HEI 3- Virgen Applied As an initial quality

program and may enhance the performance of students in CPALE.

BSA students should maintain an average grade on major subjects

School Applied or Not Reasons

HEI 2- PHINMA Applied To ensure that students will pass the

HEI 3- Virgen Applied Cognate/professional courses are

Final screening process before they

students to do their best.

School Applied or Not Reasons

HEI 1- Colegio de Applied Basis for students to

HEI 2- PHINMA Applied To ensure that students