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REGINA MONDI COLLEGE, INC.
Highway 1, San Jose, Iriga City, 4431

Tel. No.: (054) 299-1498/Telefax: (054) 299-1498
Email Address: regina_mondi@yahoo.com
CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDIES
This chapter is the presentation of related literature and studies pertinent
to the present work, the theoretical and conceptual framework and paradigm.
The researchers read and research in several books to gather information
relevant to related literature and studies to supplement the problem and to have
different views of the authors about the learning strategies of the students and its
effectiveness.
Related Literature
Foreign
According to Gregory Gaynor (2017), they conducted the CPA Candidate
Success Research Project in 2015 with the ultimate goal of finding ways to help
increase CPA Exam sit and pass rates. The study focused on identifying best
practices that college and university accounting programs employ to help their
students achieve success on the exam. Schools often cited the following factors
as primary keys to their success: Ability to recruit and retain great students;
Students securing jobs with firms that pay for a review class; Advising students
about state requirements for exam/licensure; An accounting program structured,
especially at the graduate level, to facilitate students' attaining the necessary
credits for the exam; and The positive signal and confidence boost that current
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students receive when older students they know succeed on the exam. In this
study, it is stated that the role of every school and university are essential to the
growth of every student who will take the board examination. Even the professor
is essential to their growth, teachings will help to students to understand every
lesson about accounting. As long as the teaching is discussed properly it boost
off the confidence of each student that result to a higher chance to passed CPA
licensure examination.
According to Bryce Welker (2020) Studying for the CPA exam is like
learning a language. Consuming just a little bit each day is crucial to re-enforce
what you have already studied as well as develop a solid study routine. Keep it
fresh in your brain on a daily basis and you will retain much more information.
This study tackles about the life of an accountant are not a breeze. In addition to
the difficult assessments, there are so many factors that you need to be prepared
for should you wish to avoid a tempestuous experience during the course. But
fret not, for you can be prepared for all that is to come. The life of a student is a
lot of work but not as mind numbing as you think it would be. Being meticulous
and focused is the key to a smooth ride through student-life.
Long, Barnes, Williams and Northcote (2018) provide insight into what
students need as preparation to study accounting at university, using the
Success Factor Timeline (SFT). These are categorized into four components
each of which can effectively inhibit students achieving success in university
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accounting courses. The four success factors identified for transition to university
level study of accounting are: English language proficiency; commencement with
a certain level of assumed knowledge which is then further extended;
development and utilization of higher order thinking skills; and effective
communication of thoughts and ideas through written and verbal means.
Jalagat (2016) determined that there is positive significant relationship
between graduates’ performance in Math, English and Professional Accounting
subjects and the performance in CPA examination. In order of priority, Math has
the strongest relationship followed by English. He, then, concluded that the
higher performance in these subjects would result to higher performance in the
CPA board examination. Jalagat also cited the study of Agunto (1996) concluding
that, English, Math and Science are important subjects necessary for students to
excel in high school, college and in professional examinations. In determining the
relationship between the graduates’ socio- demographic profile (age, gender,
marital status, Quality Point Index (QPI), combined income of parents, family
size, education of parents) and the performance in CPA examination, only QPI is
the determinant factor and indicator for the performance in CPA board
examination.
Results of the study of Jalagat also showed that schools with strong
policies and strict admission requirements for admission as well as good
retention policies significantly affect the graduates’ performance in the CPA
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board examination. He, therefore concluded that poor policies for both admission
and retention would likely result to poor performance. When the relationship
between the teachers’ selected profile (age, rank, teaching experience, industry
experience, degree graduated, graduate studies, post-graduate studies, and
teaching performance) and the performance in the CPA board examination was
sought, the result clearly showed that only the teacher’s rank correlates to the
performance in the CPA board examination.
According to Gamache and Wingate (2017) students tend to meet
difficulties in the higher accounting education due to the improper learning
approaches adopted. Gamache for instance noted that students keen to adopt a
passive absorption of knowledge approach instead of a higher cognitive order
which a higher accounting education requires. In this study, it shows how the
level of teaching accounting subjects to students affect their learning. It was
stated in this study that it is better to have a passive absorption of knowledge
than a higher cognitive order. In this way the students will have a better way of
learning the subjects.
According to Martin Craig Turner (2016) model suggests that where
students think the learning tasks in a university accounting course might take
them (relevance structure), what students think learning accounting is
(conception of learning), why students are learning what they are studying
(motivation) and the overall qualitative way in which students experience their
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learning in a university accounting course (approach to learning) matter. They
matter a lot. They matter because each of these four aspects of learning need to
be experienced by accounting students in more complex and complete ways
before they will be able to develop personal capabilities in the context of a
university accounting course. In the next section, the challenges outlined in the
accounting education literature to support accounting students to develop
personal capabilities will be discussed and described
. According to Edwards and Waters (2015) stated that satisfaction is also
a good predictor of retention Challenging professional subjects instructed by
accounting professors, learning style of the accounting students, teaching styles
of the professors, facilities and problems encountered by the students influence
the satisfaction of the students. In this study, it shown that the factors above or
the reasons why BS Accountancy students take the challenge to learn
Accounting and that makes them high confident
Local
The Manila Times (2022), CPALE had a countrywide passing rate of
22.29%, an increase from the CPALE’s October 2021 percentage of 15.28.
However, even with these statistics, progress should still be given top priority. It
is evident that the ratings for CPALE passers have been constantly fluctuating in
the course of time, indicating that there is still room for improvement in both the
domestic accountancy programs and the CPA license examination. The low
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passing rate in CPALE in the Philippines urged government institutions to
propose changes, however, those improvements made are still lacking,
especially in the standards of teaching and student screening. Furthermore, it is
highly apparent that CPA board exam passers in the Philippines are getting left
behind in comparison with other nations. With knowledge about the evident
disparity in the percentage of passing the CPALE, as stated by Asadon (2022),
the Board of Accountancy should start conducting school inspections, especially
the schools with low or zero passing rates on the CPALE. During the inspections,
BOA should regulate, review, and evaluate the performance of the faculty
members as well as the accounting education being implemented.
(Fadzlulkarim, 2021) With regard to this, it is evident that the quality of
education schools provides to their students, whether it be private or public
schools, is a driving factor to perform well in the CPALE. However, from the
CPALE held last October 2021, there were no topnotchers nor top-performing
schools recognized; as from the 2,367 examinees, only 361 of them were able to
pass the examination. Thus, with this in mind, we consider the idea that the issue
with the low passing rate for the CPALE may not be solely attributed to the
examinees’ “incompetency” or “weakness”, rather we believe that this issue
primarily emerges from the management of the CPALE. According to Kenneth
Manuel, a distinguished CPA Lawyer, “the CPALE should be objectively
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evaluated, as it contains disparities with its backlogs, obsolete questionnaires,
the new and old accounting adjustments and accumulating outdated methods.”
Malubay (2016) examined the levels of competencies and readiness of
Philippine Accountancy students for the implementation of the Association of
Southeast Asian Nations (ASEAN) Economic Community (AEC). As to the
readiness of Accountancy students in terms of Content Knowledge in Accounting
and Analytical and Reasoning Strategies, both were rated “ready.” This means
that they possess the learning adequacy, skills, eagerness and desire to learn,
positive attitudes toward learning situations in both content knowledge in
accounting and analytical or reasoning strategies. When the level of readiness
for lifelong learning and techniques and key transition knowledge and skills were
surveyed, the participants showed that they were “slightly ready”. According to
her, this is an admission of inadequacy of skills, eagerness to learn and positive
attitudes toward learning situations specified in lifelong learning techniques, key
transition knowledge and skills.
According to Camille Anne L. Mercado (2016), Majority of the
respondents are 4th year students taking up Accountancy program. In terms of
learning style, most students are satisfied through the aid of books. Making use
of various teaching aids like whiteboard, visual aids, accounting manual, practice
sets, etc. makes students satisfied regarding the teaching strategy of the
professor. The students are less satisfied to the university’s quickness to respond
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to student suggestions about improving facilities through suggestion boxes and
the ways they do it. The study shows that there is no significant difference in
variables as to learning style. However, there is a significant difference as to
teaching style in terms of age, sex, and year level, as well as in facilities in terms
of program and in year level as it interpreted highly significant. The most
common problem encountered by accounting students is not taking down notes,
outline and practicing problem solving skills.
According to Herrero (2015), accountancy graduate respondents
perceived the following factors to have high influence on their performance in the
CPA licensure examination: interest in the course, time spent in studying lessons
in preparing assignments, doing research in the library or through Internet, active
participation in review sessions conducted by the University, active participation
in review sessions conducted by a review school, and number of hours spent in
reading books and materials related to accountancy. In this study, it is shown that
the factors above can influence and affect the study habit of the students to
enhance their confidence in taking CPA licensure examination. They need to
prepare themselves to gain more knowledge about accounting that will eventually
help them while answering the board examination. In researcher’s perception,
they have a chance to pass the CPA Licensure Examination if from the beginning
they study hard all the lessons pertaining to accounting that built and strengthen
the foundation regarding to their knowledge.
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According to Jade Ballado - Tan, CPA, MBA (2015) 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 University of Eastern
Philippines in the Accountancy Licensure Examination is 40.48% or four (4)
examinees out of 10. This result shows that not all graduates of the 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 UEP accountancy graduates’ performance in CPA
board examinations. This intervention program must be research-based and
therefore this study was conducted to derive findings that will serve as basis of
the program.
In another study on performance in the CPA licensure examination, Oliva
et al. (2017) employed the retrospective study and documentary analysis of
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research. Results showed that during May 2013, Theory of Accounts showed the
highest performance rating and it was Business Law and Taxation and
Management Advisory Services for the examination on October 2013.
Management Advisory Services garnered the highest passing percentage for the
examination period of July 2014 and it were Auditing Theory and Management
Advisory Services for October 2014. On May 2015 examination, the results of the
percentage in all subjects were appeared to be the same.
Related Studies
Foreign
According to Handoko & Giok (2021) Accounting is one of specialization
that is interest to many people. Even though it seems simple, in fact accounting
is a very complex thing. Becoming an external auditor is an aspiration for
accounting graduates. In this study, researchers wanted to know the factors that
influence student interest in taking the public accountant certification exam. This
research is quantitative in nature, by processing data using primary data
obtained from distributing questionnaires to final year student respondents.
Statistical analysis used multiple linear regression, previously carried out a
feasibility test through validity, reliability, and classical assumption tests. The
results showed that the variables of degree motivation and quality motivation had
a significant effect on the interest in taking the Certified Public Accountant (CPA)
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certification exam, while career motivation and economic motivation did not have
a significant effect.
Sidig, Sutopo and Sinaga, Ramona (2020) Public accountants play
crucial roles in creating trustworthy information for economic development.
Ironically, many parts of the world, including Indonesia, experience a shortage of
Public Accountants despite the abundant number of accounting students. This
study aims to examine factors that explain students’ intentions to pursue public
accountants as a career and students’ intentions are significantly affected by
their attitude towards job-related factors. These factors involve their interests in
the professions, time flexibility, learning opportunity, and dynamic environment
provided by the jobs. On the contrary, their attitude toward public accountants’
social prestige, earnings potential, influence of others (subjective norm), as well
as difficulties factors (perceived behavioral control) are not proven to be
significant factors.
Nabi Al-Duwaila & Abdullah AL-Mutairi (2020) The aim of this study is
to investigate the factors behind influencing the performance of candidates on
the CPA exam. Understanding the variables behind passing CPA exam is of
interest for both applicants and educational institutions. For the former, it is
considered a prestigious achievement for applicants to pass all four parts of the
exam with high scores. For the latter, it might reflect the quality of educations for
the educational institutions which reported high level of success rate of their
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graduates. The study showed that the success of the CPA exam generally
dependent on factors related to the exam itself and the candidate who is taking
the exam. It reported that the most important challenges linked to the CPA exam
are unlimited scope of the CPA exam followed by the exam's questions do not
cover all subjects and the exam does not measure the examinee's capabilities.
Moreover, the analysis showed that insufficient preparation of the exam is the
main variable affecting the performance of CPA exam followed by accepting the
idea of repeating the exam. Finally, the study recommends that academicians in
accounting should train the students for the exam. They should pay attention to
curriculum to assure that learners are provided the good training for the
examination.
Calderon, T.G. and Nagy, A.L. (2020) Study to provides a
comprehensive review of the academic research related to the certified public
accountant (CPA) exam. Our review identifies several research streams in this
area, including studies that examine the effects of educational requirements and
institutional and candidate characteristics on CPA exam success. In addition, we
describe the CPA licensure regulatory landscape and show a general trend of
lessening educational requirements among the jurisdictions over the past two
decades. In the meantime, the governing bodies of CPA licensure are beginning
the CPA Evolution project, a project that entails evolving licensure requirements,
including the CPA exam, to meet the demands of a constantly changing business
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environment. We call on the CPA licensure regulators to align their jurisdictions’
educational requirements to best serve the CPA Evolution project. Lastly, we
provide suggestions for future research that would assist accounting regulators,
academic administrators, and practitioners during this transformative period.
Nagle B.M., Menk K.B, Rau S.E. (2018) CPA exam pass rates are a
widely accepted indicator of an accounting program’s ability to prepare its
graduates for success on the exam and are often used to communicate the
quality of the program to prospective students. While passing the exam can be
very expensive, time consuming, and difficult, it is a critical priority for most
accounting students. This study examines (1) whether completion of a graduate
degree is associated with performance on the CPA exam, and (2) the institutional
variables that are also associated with CPA exam performance. These variables
include the schools’ accreditations, selectivity in admissions, faculty credentials,
research ranking, and whether the school is public or private. The results
indicated that completion of a graduate degree was associated with higher CPA
exam pass rates. In addition, accreditation type, admissions selectivity, and
proportion of accounting faculty holding a CPA license were also significantly
associated with CPA exam pass rates. However, the proportion of accounting
faculty with a terminal degree, research ranking, and public versus private were
not significant.
Local
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In the study of Castillo (2017) aimed to present a trend analysis on the
Certified Public Accountant (CPA) licensure examination performance of an
accountancy school in the Philippines and compared this performance with those
of other schools. Results showed that the performance of the subject-
accountancy-school in the CPA licensure examination was declining continuously
in the past five years. Although it had still considerably good performances
annually as evidenced by higher passing percentage compared to national
passing percentage, the difference on the passing rates was also decreasing
yearly. However, it was the only school among the ten schools considered here
for trend analysis and comparison that had a continuous decline from 2012 to
2016. It was also found out that the gap between its passing percentage and
those of top performing schools was escalating yearly. It is suggested that the
subject school should look for corrective measures to perform better in next
examinations.
Pattaguan (2018) determined the factors that contribute to topping the
Certified Public Accountant licensure examination. His study aimed to present
and describe the profile of three participant cases and the factors that led them to
top the licensure examination. Using qualitative- descriptive research design,
findings showed that personal factors such as good study habits, coupled with
strong faith in God, being consistent academically, determination and positive
outlook in life, represent the internal environment that play a major role in the
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achievement of the topnotch graduates. Complementing the internal environment
is the school, home and peer factors- the external environment. The school’s
high standard curriculum, qualified faculty, up-to-date learning resources,
Structured Review Program and Administration’s support form part of school
factors that contribute to excellent performance. These school factors are ably
supported by home factors-inspiring family, father as icon of leadership, and peer
factor-with classmates as review buddies/group.
BS in Accountancy Curriculum is a contributory factor in not only passing
the licensure examination but also in topping the board exams. The respondents
referred their university curriculum as sufficient and systematic. The curriculum
equipped them with necessary foundation in the actual board examination. The
integration of Review covering all the board-related subjects in the program of
studies is also instrumental in the outstanding preparation for the Licensure
examination as it provided reinforcement of learnings taken before the final year
in college.
According to Lianza (2016) mentions that development of effective
curriculum and Instruction should complement with the kind of graduates a
university is producing. These graduates should be academically and mentally
prepared to step into the real world after four or five years studying theories and
concepts.
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Ballado-Tan (2015) conducted a study that specifically aimed to
determine the level of in terms of curriculum and program of studies, instruction,
admission and retention, administrative support to instruction, and physical
facilities and resources; determine the level of performance of the respondents in
the Certified Public Accountant Licensure Examination; and ascertain the
relationship between curriculum and program of studies, instruction, admission
and retention, administrative support to instruction, and physical facilities and
resources and the level of graduates’ performance in the CPA licensure
examination. Her study found that performance in the examination of the
respondents was significantly related with instruction and administrative support
but had no significant relation with curriculum and program of studies, admission
and retention, and physical facilities and resources. The institution has adequate
and functional provisions on curriculum and instruction. However, the institution
still needs to improve the physical facilities and resources. The study
recommends that instruction be given much emphasis so as to prepare the
students for the licensure examination. The administration should lend support to
curriculum and instruction to ensure that students are given the best preparation
for the examination. She also recommends that possible offering of the
practicum/internship in various fields of accounting should be considered to give
the student a first-hand experience on what will they be doing after graduation,
hence giving them the practical side of the concepts taught in school. The current
curriculum of the program should be revised in accordance with the mandated
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curriculum by the Commission on Higher Education, that is unnecessary subjects
(not part of the prescribed subjects by CHED) be removed to give way to other
subjects that should be included in the program like Calculus for Business,
Practicum and Internship, etc
Perez (2015) The study determined the number of graduates who became
licensed accountants, the number of times they took the exam before they
became licensed and the board subjects in which the graduates performed weak
based on date of exams and batch or year of graduation. A comparison between
the list of students provided by school with that of the list provided by Philippine
Professional Regulation Commission was done to evaluate the individual
student’s board exam mean rating according to date of examinations and year of
graduation. The means of board rating of first takers who passed the exam were
ranked to identify the subjects which graduates found difficult. Frequency of first
takers and repeaters, frequency of students who never passed and board exam
mean rating based on date of exams and year of graduation were evaluated.
Based on findings, the researcher recommended corrective measures on how to
improve the accountancy program
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Notes
Gaynor, CPA, Ph.D., and Sidney Askew, CPA (2017). How accounting programs
can help students pass the CPA Exam.
https://www.journalofaccountancy.com/issues/2017/sep/cpa-exam-success-best-
practices.html
Bryce Welker, CPA (2020) CPA Exam Preparation Tips. Crush The CPA.
https://crushthecpaexam.com/cpa-exam-preparation-tips/
Long, W.R., Barnes, L., Williams, A., and Northcote, M.T. (2018). Are they
ready? Accounting academics ' perspectives of the preparedness of new student
cohorts”. Business Conference Paper, Avodale Business School.
Jalagat, R.C. (2016). Performance in CPA board examination: Benchmarking for
opportunities to meet market demands. International Journal of Social Science
and Economic Research, Vol. 01, Issue No. 09, 2016
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Edwards & Waters. (2015). Key Factors for Determining Student Satisfaction in
Online Courses. Retrieved: September 14, 2015, from www.editlib.org
Asadon, K.J. (2022). No joy in higher passing rate. The Manila Times.
https://www.manilatimes.net/2022/06/08/business/top-business/no-joy-in-higher-
passing-rate/1846501
Fadzlulkarim, F. M. (2021). How Hard is CPALE. The BEACON Publications.
Your Voice, Your Light. https://beacon.host.adzu.edu.ph/?p=8810
Malubay, H. A. (2016). Competencies and readiness of accountancy students in
the ASEAN economic community: Philippine study. SPU Research Journal on
Global Education. Vol. 1. No. 1 (2016) Retrieved from
https://ejournals.ph/article.php?id=10449
Mercado, C.A., Bayug, E.J., Leynes, Z.L., Lontok, C.J., Medilla, D.K.,
Manongsong, J.L. (2016) Accounting Students‟ Learning Satisfaction of
Professional Subjects as Basis for Continuous Improvement. Asia Pacific Journal
of Education, Arts and Sciences Vol. 3 No.1, 99-109 January 2016
www.apjeas.apjmr.com
Herrero, C. C. (2015). Influence of selected factors on CPA licensure
examination results. International Letters of Social and Humanistic Sciences, 64,
87-93. https://doi.org/10.18052/www.scipress.com/ILSHS.64.87
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J Ballado-Tan (2015) Academic performance, aspirations, attitudes and study
habits as determinants of the performance in licensure examination of
accountancy graduates. International Journal of Education and Research. Vol.2
Issue No. 12.
Oliva, C.A., Aclan, G.P., Quimio, A.M., Salayo, F.M., Rodriguez, A.M., and
Manongsong, J.L. (2017). Performance in the certified public accountant
licensure examination of one academic institution in Batangas, Philippines. Asia
Pacific Journal of Academic Research in Business Administration, Vol. 3, April
2017
Bambang Leo Handoko & Giovani Mei Giok (2021) Analysis of Determinants of
Accounting Student Intention to Take Certified Public Accountant Exam. ICEME
2021: The 2021 12th International Conference on E-business, Management and
Economics July 2021 Pages 808–814.
Sidig, Danar Sutopo and Sinaga, Andar Ramona (2020) "WHAT EXPLAINS
STUDENTS’ INTENTIONS TO PURSUE PUBLIC ACCOUNTANTS AS A
CAREER?," Jurnal Akuntansi dan Keuangan Indonesia: Vol. 17: Iss. 1, Article 3.
Al-Duwaila1 & Abdullah AL-Mutairi (2021) Factors Affecting the Success in
Certified Public Accountant Exam in Kuwait. Asian Social Science; Vol. 17, No. 1;
2021
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Calderon, T.G. and Nagy, A.L. (2020), "A Closer Look at Research on CPA
Exam Success", Calderon, T.G. (Ed.) Advances in Accounting Education:
Teaching and Curriculum Innovations (Advances in Accounting Education, Vol.
24), Emerald Publishing Limited, Bingley, pp. 165-178.
Brian M. Nagle, K. Bryan Menk , Stephen E. Rau (2018) Which accounting
program characteristics contribute to CPA exam success? A study of institutional
factors and graduate education. Journal of Accounting Education. Vol.
45, December 2018, Pages 20-31
Castillo, R. C. (2017). Performance of an accountancy school in certified public
accountant licensure examinations in the Philippines. International Journal of
Advanced Research and Publications, Vol. 1, Issue 4, Oct 2017
Pattaguan, E.J. (2018). Factors that contribute to topping the board licensure
examination for Certified Public Accountant. Pacific Business Review
International Volume 10 Issue 9, March 2018
Lianza, T. S. (2016). Performance in the CPA licensure examinations of Bachelor
of Science in accountancy: Inputs to developmental activities for undergraduate
students. International Journal of Education and Research, 4(1), 405-414.
Ballado-Tan, J. (2015). Performance in the accountancy licensure examination of
the University of Eastern Philippines: A look at curriculum and instruction.
International Journal of Innovation and Applied Studies, Vol. 11 No. 3 Jun. 2015
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Perez C (2015). Performance of BSA graduates in the CPA licensure
examination: Basis of enhancement. LPU-Laguna Journal of Multidisciplinary
Research, 4(3): 98-117.
22

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REGINA MONDI COLLEGE, INC.

Highway 1, San Jose, Iriga City, 4431

REVIEW OF RELATED LITERATURE AND STUDIES

This chapter is the presentation of related literature and studies pertinent

The researchers read and research in several books to gather information

According to Gregory Gaynor (2017), they conducted the CPA Candidate

about state requirements for exam/licensure; An accounting program structured,

especially at the graduate level, to facilitate students' attaining the necessary

is essential to their growth, teachings will help to students to understand every

lesson about accounting. As long as the teaching is discussed properly it boost

and focused is the key to a smooth ride through student-life.

students need as preparation to study accounting at university, using the

each of which can effectively inhibit students achieving success in university

level study of accounting are: English language proficiency; commencement with

a certain level of assumed knowledge which is then further extended;

development and utilization of higher order thinking skills; and effective

communication of thoughts and ideas through written and verbal means.

Jalagat (2016) determined that there is positive significant relationship

between graduates’ performance in Math, English and Professional Accounting

higher performance in these subjects would result to higher performance in the

excel in high school, college and in professional examinations. In determining the

relationship between the graduates’ socio- demographic profile (age, gender,

policies and strict admission requirements for admission as well as good

retention policies significantly affect the graduates’ performance in the CPA

experience, degree graduated, graduate studies, post-graduate studies, and

performance in the CPA board examination.

According to Gamache and Wingate (2017) students tend to meet

difficulties in the higher accounting education due to the improper learning

passive absorption of knowledge approach instead of a higher cognitive order

level of teaching accounting subjects to students affect their learning. It was

stated in this study that it is better to have a passive absorption of knowledge

learning the subjects.

According to Martin Craig Turner (2016) model suggests that where

them (relevance structure), what students think learning accounting is

learning in a university accounting course (approach to learning) matter. They

be experienced by accounting students in more complex and complete ways

before they will be able to develop personal capabilities in the context of a

accounting education literature to support accounting students to develop

personal capabilities will be discussed and described

. According to Edwards and Waters (2015) stated that satisfaction is also

a good predictor of retention Challenging professional subjects instructed by

accounting professors, learning style of the accounting students, teaching styles

of the professors, facilities and problems encountered by the students influence

the reasons why BS Accountancy students take the challenge to learn

Accounting and that makes them high confident

The Manila Times (2022), CPALE had a countrywide passing rate of

22.29%, an increase from the CPALE’s October 2021 percentage of 15.28.

passing rate in CPALE in the Philippines urged government institutions to

propose changes, however, those improvements made are still lacking,

especially in the standards of teaching and student screening. Furthermore, it is

disparity in the percentage of passing the CPALE, as stated by Asadon (2022),

the Board of Accountancy should start conducting school inspections, especially

members as well as the accounting education being implemented.

(Fadzlulkarim, 2021) With regard to this, it is evident that the quality of

education schools provides to their students, whether it be private or public

examinees’ “incompetency” or “weakness”, rather we believe that this issue

primarily emerges from the management of the CPALE. According to Kenneth

Manuel, a distinguished CPA Lawyer, “the CPALE should be objectively

evaluated, as it contains disparities with its backlogs, obsolete questionnaires,

Malubay (2016) examined the levels of competencies and readiness of

Philippine Accountancy students for the implementation of the Association of

Southeast Asian Nations (ASEAN) Economic Community (AEC). As to the

readiness of Accountancy students in terms of Content Knowledge in Accounting

positive attitudes toward learning situations in both content knowledge in