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Perceived Level of Readiness of BSA Students in Taking the Integration Examination of

Far Eastern University - Alabang A.Y. 2023-2024

Adalia, Claire M., Dador, Ramona C., Quebic, Yasel F., and Ramil, Denise L.

College of Accounts and Business, Far Eastern University - Alabang

Bachelor of Science in Accountancy

Doc. Henly S. Pahilagao, CPA

Accounting Research

March 23, 2024

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Abstract

The study focuses on the Perceived Level of Readiness of BSA students at Far Eastern

University - Alabang for taking the Integration Examination in the Academic Year 2023-2024.

The research design employed a descriptive-correlational method to identify the factors affecting

the student’s readiness to take the integration examination. Data was collected from 124

respondents by using a researcher-made survey questionnaire, hence, the study found a high

positive correlation between Ways of Thinking and Acting and the Motivational Factors among

BSA students, likewise, factors such as Academic Performance, Personal Factors, and

Motivation were identified to influence the students’ readiness in taking the integration

examination. Recommendations were made by the researchers to assist in enhancing students'

preparedness for the integration examination.

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Perceived Level of Readiness of BSA Students in Taking the Integration Examination of

Far Eastern University - Alabang A.Y. 2023-2024

Accountancy stands as a highly sought-after profession, demanding both dedication and

rigor due to its crucial role across all sectors of society. Beyond fostering public trust and

transparency within government agencies and private corporations, accountancy professionals

serve as significant contributors to various sectors. Their expertise ensures the efficient and

effective functioning of financial systems, facilitating decision-making processes and providing

crucial insights for economic development initiatives, driving growth and stability in our society.

As such, there exists a great demand for accountancy graduates, hence, several students are

heavily drawn to this field. However, as of the moment, there is a shortage of professionals in

the industry. According to Noe Quiñanola, Chairman of the Professional Regulatory Board of

Accountancy, there are approximately 200,000 registered Certified Public Accountants (CPA) in

the country as of 2023. Moreover, the number of CPAs is only increasing by a few thousand

each year due to the passing rates remaining below 25 percent as stated by the Manila Times

(May 03, 2023).

Across the globe, Accountancy is widely regarded as one of the most challenging

subjects within business programs. Therefore, students pursuing a Bachelor of Science in

Accountancy dedicate themselves to mastering various fields to prepare for diverse career

paths and to obtain the coveted Certified Public Accountant (CPA) license. The Certified Public

Accountant Licensure Examination (CPALE) is one of the most difficult examinations to hurdle.

According to PRC (2015-2017) between 2015 and 2017 the October CPALE, national passing

rates hovered at 41.06 percent, 36.48 percent, and 30.45 percent, respectively. However, as

noted by Joel L. Tan-Torres (2022), chairman of the Professional Regulatory Board of

Accountancy, since 2019, there has been a decline in both the number of new CPAs passing

and the examinees applying for the licensure examination. According to the Chairman of the

PRC, Mr. Joel L. Tan-Torres (2022) the trend in 2019, there were two tests given and three
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pandemic-era examinations, which indicates passing rates reached the lowest levels for the

CPA Examination in recent years, in the year of 2019, only 6,847 out of 35,918 examinees

passed, marking a passing percentage of 19 percent. While the passing rate has shown an

upward trend, reaching 30.35% as of May 2023, it remains significantly lower compared to the

period of 2010 when rates ranged from 40% to 48.36%. Consequently, BSA Students must

undergo rigorous preparation before graduating to pass the CPA Licensure.

To prepare the students to take the board exam, many institutions, including FEU

Alabang, implement a series of qualifying examinations until the fifth or fourth year that prepare

students to attain their Accountancy degree and eventually take the CPA board examination

(Salcedo et al., 2021). It serves as a selection process that identifies and filters out students

who may not be fully prepared for the demands of this profession and ensures that they

possess the necessary knowledge, skills, and abilities in various accounting subjects. According

to Rutgers University (2019), the purpose of the qualifying examination is to provide an

opportunity for students to demonstrate that they have attained a broad base of knowledge and

research expertise in an area of inquiry within the field of higher education and to confirm that

students are appropriately prepared to undertake and successfully complete the dissertation.

This examination serves as a mock board exam and encompasses the core accounting

subjects, including Financial Accounting and Reporting (FAR), Advanced Financial and

Reporting (AFAR), Management Advisory Services (MAS), Taxation, Auditing, and Regulatory

Framework From Business Transactions (RFBT). For the university under study, the

examination is held annually during the last semester with a required passing grade set of an

average of seventy percent (70.00%) to advance to the succeeding year level.

The College of Accounts and Business at the institution qualifies that the qualifying

examination is one of the most crucial assessments that prepare BSA students for the board

examination to obtain a license and become a Certified Public Accountant (CPA). FEU Alabang

started at the year of 2018 and the program of Bachelor of Science in Accountancy was officially
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integrated into the institution in the year 2020, which is relatively new in status, there is limited

information available that can be derived to determine the effectiveness of the program’s

competency in preparing students for the qualifying examination. Although strict academic

policies and requirements are set in place, certain factors hinder student’s readiness to pass the

examination. Therefore, the research aims to investigate the perceived level of readiness of

BSA students in FEU Alabang and determine the distinction and commonalities between

students who are perceived to be fully prepared based on various relevant factors and those

who struggle to meet a similar level of performance.

This research study is anchored and aims to evaluate the readiness or preparedness

factors influencing student outcomes on FEU Alabang’s BSA qualifying examination. Given that

it addresses the challenge of passing the CPALE, which historically has low passing rates

nationwide, this study would also aim to understand why students struggle with a readiness that

is significant for the institution, faculty, and students. Through this study, the institution can

determine the necessary measures or interventions to promote the sustainability of integration

passers (Micabalo & Cruspero, 2022; Cammayo & Gonzales, 2022; Salcedo et al., 2021). The

study may also enable teachers to identify if changes are necessary in the teaching method and

type of assessments in correspondence to the needs of the students. Furthermore, the findings

of this research can directly help BSA students understand their key strengths in key accounting

subjects and determine which areas require further improvement; these results will then serve

as their guideline in their exam preparation and ultimately increase their success rate in passing

the exam.

The components of the school readiness of a student are their well-being, the ability of

the institution to provide quality education, and the support of their family and community

(William & Lerner, 2019). Readiness is also a significant component of crisis management and

preparedness, which involves proactive strategies and continuous learning to mitigate unwanted

occurrences and prepare contingencies (Staupe‐Delgado & Kruke, 2017). For this study,
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readiness is the extent to which students feel adequately prepared to succeed in the qualifying

examination while considering their academic performance and other influencing factors. In light

of this, the research aims to determine how BSA students perceive their level of readiness in

taking the integration examination. This study revolves around the research of Micabalo and

Cruspero (2022) on the factors affecting the readiness of accounting graduates for the licensure

examination. The five general factors affecting accounting students in taking the board exam

include financial aspects, academic performance, administrative support, personal factors, and

motivational factors. Among the mentioned factors, the study revealed that administrative

support, personal perception, and motivational factors substantially affect accounting graduates

in taking the licensure examination. The study further analyzed how knowledge, capabilities,

and ways of thinking and acting influence the readiness of the graduates for the board exam.

Objectives of the Study

The study's primary focus is to understand the factors influencing the readiness of BSA

students at FEU Alabang for the integration examination. It aims to provide insights and

recommendations for improving students' preparedness and ultimately enhancing their

performance in the examination.

Research Questions

Specifically, this research intends to answer the following questions:

1. What is the mean perceived level of readiness of BSA students in passing the integration

examination of FEU Alabang?

2. Is there a significant relationship between the profile of BSA students and the factors

affecting them in taking the integration examination?

3. Is there a significant relationship between the factors affecting BSA students and the

extent of these factors to the student's readiness for the integration examination?

4. What factors contribute to or hinder the preparedness of BSA Students in passing the

qualifying examination?
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Gaps in Existing Knowledge

Although there are previous research studies conducted to assess the readiness of BSA

students to pass the qualification examination, there is still insufficient evidence or information

needed for the institution as it is relatively new in status regarding the department itself.

Therefore, the study aims to identify which factors and sub-factors significantly affect the

students excluding those beyond the control of the qualifying exam administrators.

The following factors are considered in this study:

1. First Term General Weighted Average (GWA) of BSA Students

2. Factors Affecting BSA Students in Preparing for Integration Examination

a. Academic Performance

b. Financial Factors

c. Administrative Support

d. Personal Factors

e. Motivational Factors

3. Factors that Contribute to the Readiness of BSA Students in Preparing for the

Integration Examination

a. Knowledge

b. Capabilities

c. Ways of Thinking and Acting

4. Level of Readiness in Taking the Courses Covered in the Integration

Examinations

5. Reasons for Readiness in Taking the Integration Examination

6. Reasons for Not Being Ready to Take the Integration Examination

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Scope and Limitations of the Study

The study aims to explore various factors that can impact the readiness of Bachelor of

Science in Accountancy (BSA) students of Far Eastern University (FEU) Alabang for the

integration examination. It will consider academic performance, financial factors, administrative

support, personal factors, and motivational factors. Additionally, the study will examine the

knowledge, capabilities, and ways of thinking and acting that could contribute to the readiness

of the students for the integration examination.

The research adheres to ethical standards, ensuring full consent from respondents,

maintaining anonymity and confidentiality of data, and upholding objectivity in discussions and

analysis. One limitation encountered during the study was the availability of respondents for

data collection. Despite efforts to conduct survey sessions during convenient times, some

students were unwilling to participate, which may have introduced potential response biases.

Nevertheless, the target number of respondents required for comprehensive data analysis was

achieved.

Theoretical Framework

The Integration examination is a comprehensive assessment that encompasses a

diverse range of subjects ranging from fundamentals to advanced and complex principles. It

requires students to navigate through multiple courses within a condensed time frame of three

to four months before transitioning to a new set of courses. This rapid pace and large

assortment of material create a significant challenge for students which leaves many feeling

unprepared when it comes to tackling the examination.

One of the primary reasons that contributed to the pervasive unpreparedness among

students when it came to tackling the examination was the inherent complexity and depth of the

course material itself. The syllabus covered a wide range of intricate concepts and theories that
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required deeper understanding. With such a vast volume of information to digest, several

students may find themselves struggling to comprehend the material fully.

This can be further understood with the use of Cognitive Load theory (CLT), which posits

that learners have limited cognitive resources for processing information, suggesting that

humans are only able to hold a small amount of information one step at a time (Mostyn, 2012).

According to the CLT, the cognitive load imposed by instructional materials and learning

activities can overwhelm the limited working memory capacity of learners which often leads to

cognitive overload and impaired comprehension.

When the cognitive demands of the material exceed that of the learner’s available

cognitive resources, it can become difficult to effectively process and integrate the information,

which leads to a breakdown in learning. By using cognitive load theory to design and plan the

syllabus and course assessments, professors could ensure that more students are able to

successfully absorb the given information and better prepare themselves for further advanced

topics, and possibly influence their readiness levels and academic performance.

This study is also anchored on the Expectancy-Value Theory which was developed by

Eccles & Wigfield in 2002. Two factors define the motivation behind a particular behavior or

action. First is expectancy, or the likelihood that the behavior or action will result in a desired

outcome, and second is value, or the degree to which the individual values the intended

outcome. The Expectancy-Value Theory explains that an individual’s motivations and decisions

for achievement-related behaviors are driven by a mix of their expectations for success and the

subjective task values they place on the activity. If people expect to succeed and value a certain

activity, they are more likely to pursue it.

In connection to our study of student readiness for the integration examination, this

theory suggests that students with a high perceived level of readiness or their expectations and

beliefs about their ability to succeed and those students who see value in passing the exam

would be more motivated to study and perform well, which can affect their level of readiness.
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The research likely investigates how prepared the students feel and the importance they place

on passing to understand their overall readiness for the exam.

Having high expectancy for passing the integration examination may be assessed

through factors like the students having confidence in their understanding of the board exam

subjects, their past performance in related coursework, the availability of their study materials,

or even the effectiveness of their preparation strategies may impact their motivation for putting

in effort required to succeed on the examination. These factors may help the students to feel

more prepared and to be motivated to put in the effort required to succeed on the exam.

Whether they would have confidence or the belief that one can finish a task or reach the goal

may affect their academic achievement and decision-making. Klassen (2018) adds support to

this idea by explaining how self-efficacy functions as an intrapersonal motivator, reflecting the

core elements of an individual’s beliefs that influence and impact outcomes.

Conceptual Framework

This study intends to assess how BSA students perceive their level of readiness in

taking the integration examination. Thus, the researchers constructed a conceptual model that

shows the factors that may indicate the student's readiness to take the integration examination.

Based on the study by Micabalo and Cruspero (2022), academic performance, financial factors,

administrative support, personal factors, and motivational factors affect accounting graduates in

taking the licensure examination. Furthermore, knowledge, capabilities, ways of thinking, and

acting also contribute to the readiness of the graduates to take the board exam. Through this

concept, the study focuses on applying the mentioned factors to analyze the readiness of BSA

undergraduates to take the integration examination.

Figure 1 illustrates the variables needed and the process flow of how the study intends

to gather and analyze the readiness of BSA students for the qualifying exams. The variables for

the input are the demographic profile of the students, such as gender, year level, student
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classification, and general weighted average (GWA) on the first of A.Y. 2023-2024. The process

will begin with analyzing the factors affecting and the extent of these factors to the student's

readiness for the integration examination. The study will also assess BSA students' readiness to

take the covered courses in their respective integration examinations and determine some of

their reasons for preparedness and for not being ready. The resulting output of the process will

reveal how BSA students perceive their readiness to take the integration examinations.

Figure 1 The Conceptual Model Showing the Process of Determining the Perceived Level

of Readiness of BSA Students in Taking the Integration Exams

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Methodology

Research Design

The investigation used a descriptive-correlational method for researchers to trace and

determine the factors affecting the readiness of BSA undergraduates to take the integration

examination at Far Eastern University - Alabang.

Methods and Sources

The assessment was conducted at Far Eastern University - Alabang grounds at

Corporate Woods cor. South Corporate Ave. Woods District Filinvest City, Alabang Muntinlupa

City Philippines, where the institution offers Accountancy and Business Administration

programs. Additionally, online platforms such as Google Forms and Facebook Messenger were

used to further disseminate the survey instrument to the Bachelor of Science in Accountancy

students of Far Eastern University - Alabang.

The investigation study accumulated an aggregate of one-hundred and twenty-four (124)

respondents, fifty-six (56) 1st Year - BSA students, thirty-five (35) 2nd Year BSA students,

twenty-two (22) 3rd Year BSA students, and eleven (11) 4th Year students of FEU Alabang.

The examination used the researcher-made Survey Questionnaire. The survey would

give the analysts clear access and responses from the respondents. The instrument contains

five (5) sections. The first section has the data privacy statement that upholds the rights of

individuals to data privacy. The second section has the respondents’ demographic regarding

their Gender, Year Level, Student Classification, whether Regular or Irregular Student and their

GWA for the First Term of A.Y. 2023-2024. The third section explained the overview of the

Integration Examination in Far Eastern University - Alabang to further explain what happens

during the Integration Examination to those respondents who still have not experienced the

examination itself. The fourth and fifth sections will be the main focus of the study, these

sections tackle the Factors Affecting BSA Students in Preparing for the Integration Examination
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and Factors that Contribute to the Readiness of BSA Students in Preparing for the Integration

Examination, respectively.

Data Analysis

The researchers used DATAtab, a statistical software, to interpret and analyze the data.

The statistical tools used in this study are frequency and percentage distribution, mean rating,

and Pearson Correlation. Frequency and percentage distribution provide data on how often a

variable occurs in a sample. In this study, the researchers used a frequency and proportion table

to present the respondents' profiles and to analyze the respondents' reasons for readiness and

not being ready to take the integration exams.

The mean rating is the average of a variable in a sample. The researchers calculated the

mean to analyze the factors affecting BSA students and their readiness. Furthermore, the

researchers also used the Pearson correlation analysis to examine the relationship between the

factors affecting BSA students and the factors affecting their readiness.

Practical Considerations

According to Murray-Sterling and Onyefulu (2023), they have observed a set of ethical

issues associated with conducting the research. Full consent will be obtained from the students

who answer the survey questionnaire, and they will be made aware of their rights to accept or

reject participation in the research. In handling the data, an adequate level of anonymity and

confidentiality will be ensured. The emails used for sending and answering the link were

provided by the university upon enrolling, which does not disclose the names and identities of

the research participants. Furthermore, their identities were concealed with student numbers.

The quality of data may also be a concern due to incorrect emails and low responses.

Additionally, objectivity shall be maintained in discussions and analysis throughout the whole

research and misleading information should be avoided.

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Result and Discussion

The implications of the collected data are shown in this section. The first section

provides information on the profile of the BSA Students at FEU Alabang. The second part

pertains to the factors affecting BSA Students in taking the integration examination. The third

part pertains to the factors that contribute to the readiness of BSA students in preparing for the

integration examination. The fourth part pertains to the level of readiness of first, second, third,

and fourth-year BSA Students in taking the courses covered in the integration exams. The fifth

part pertains to the readiness to take the integration examination. The sixth part pertains to the

reasons for not being ready to take the integration examination. The seventh table pertains to

the significant relationship between the profile of the respondents and the factors affecting BSA

students in taking the integration examination. Lastly, the eighth table pertains to the significant

relationship between the factors affecting and the extent of contribution of these factors to the

student's readiness for the integration examination.

Table 1A Gender of the BSA Students - Respondents

1A. Gender Frequency Proportion

● Female 77 62.10%
● Male 47 37.90%
● Mean: 1.38
● Sd: 0.49

Table 1B Year Level of the BSA Students - Respondents

1B. Year Level Frequency Proportion

● Level 1 53 42.74%
● Level 2 39 31.45%
● Level 3 22 17.74%
● Level 4 10 8.06%
● Mean: 2.02
● Sd: 0.91
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Table 1C Student Classification of the BSA Students - Respondents

1C. Student Classification Frequency Proportion

● Regular 92 74.19%
● Irregular 32 25.81%
● Mean: 1.26
● Sd: 0.44

Table 1D General Weighted Average (GWA) on the First-Term of A.Y. 2023-2024 of the

BSA Students - Respondents

1D. GWA on the 1st Term of A.Y. 2023-2024 Frequency Proportion

● 3.5 3 2.42%
● 3 53 42.74%
● 2.5 40 32.26%
● 2 20 16.13%
● 1.5 6 4.84%
● 1 2 1.61%
● Mean: 2.58
● Sd: 0.5

Table 1A to Table 1D shows the profile of BSA students of FEU-Alabang according to

Gender, Year Level, Student Classification, and their GWA during the First Trimester for A.Y.

2023-2024.

According to Table 1A, pertaining to Gender, it is dominated by female respondents with

62.10% studying at the university. For Year Level, based on Table 1B, there are more

respondents of Level 1 (42.74%) as per our dean of the CAB Department there are currently

three (3) sections at this level, followed by Level 2 (31.45%) as of the moment there are two (2)

sections at this level, followed by Level 3 (17.74%) and Level 4 (8.06%) as both Level 3 and

Level 4 have one (1) section, therefore, the results from these year levels are low compared to

the other year levels.

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As to student classification, based on Table 1C, most of the students are regular

students gathering 74.19% while the irregular students gathered 25.81% only. Lastly, regarding

the GWA of the BSA students during the 1st Term, based on Table 1D, most of the students had

a grade of 3.0 (Very Good or in Raw Score 89-92 is the equivalent of its grade) is 32.26% while

the lowest grade that a BSA student had was the grade of 1.0 (Pass or in Raw Score 70-74 is

the equivalent of its grade) gathering of 1.61%.

Table 2 Factors Affecting BSA Students in Taking the Integration Examination

A. Academic Performance Mean Interpretation Rank

● I have sufficient knowledge of basic accounting. 3.38 Neutral 4
● I have an adequate understanding of the
3.58 Agree 3
fundamentals of accounting.
● I receive an 80% and above mark in most of my
3.19 Neutral 5
exams.
● I never miss any accounting-related assessments. 4.08 Agree 1
● Accounting course subjects sufficiently cover all the
3.85 Agree 2
board exam-related subjects.

Aggregate Mean 3.62 Agree

B. Financial Factors Mean Interpretation Rank

● I have sufficient funds for food and transportation
4.1 Agree 2
whenever I have face-to-face classes.
● I receive financial support from my family and/or
4.43 Agree 1
relatives.
● I am an academic scholar at FEU-Alabang. 2.48 Disagree 4
● I receive financial assistance from other sources
(e.g., nationwide or city-wide scholarship 2.19 Disagree 5
programs).
● I have a sufficient budget to purchase academic
resource materials (e.g., accounting books and 3.77 Agree 3
reviewers).

Aggregate Mean 3.39 Neutral

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C. Administrative Support Mean Interpretation Rank

● Accounting-related books are readily provided by
3.09 Neutral 5
the University.
● Accounting resource materials are easily accessible
3.58 Agree 2
in the University library.
● The University provides ample time for review
3.43 Neutral 3
before examinations.
● Rooms or study areas are accessible and
3.77 Agree 1
comfortable.
● There are available rooms for group studies. 3.41 Neutral 4

Aggregate Mean 3.46 Neutral

D. Personal Factors Mean Interpretation Rank

● I am confident in taking any accounting-related
3.09 Neutral 5
examinations.
● I need ample time to learn new accounting topics. 4.31 Agree 2
● I can easily recall the concepts when solving
3.23 Neutral 4
accounting-related problems.
● I need a few days to review for major examinations. 4.34 Agree 1
● I have effective study habits. 3.33 Neutral 3

Aggregate Mean 3.66 Agree

E. Motivational Factors Mean Interpretation Rank

● I am motivated to graduate and have an
4.38 Agree 3
Accountancy diploma.
● I aspire to be a Certified Public Accountant (CPA). 4.44 Agree 1
● My family wants me to become a CPA. 4.18 Agree 4
● I receive moral support from my family and friends. 4.4 Agree 2
● I am motivated to receive recognition from the
4.13 Agree 5
University.

Aggregate Mean 4.31 Agree

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Table 2 shows the factors affecting the BSA students in taking the integration

examination. The following five indicators identified were Academic Performance, Financial

Factors, Administrative Support, Personal Factors, and Motivational Factors.

As to Academic Performance, the indicator shows that the students who never missed

any accounting-related assessments received the highest mean of 4.08 and interpreted as

Agree means that students’ ability to fulfill accounting-related assessments had a significant

impact on the CPA licensure examination.

On the contrary, the indicator that students receive an 80% and above mark in most of

their exams had the lowest mean of 3.19 and was interpreted as Neutral. It suggests that

students’ college performance and outcomes on their examinations moderately influence their

ability to pass the licensure examination. An institution’s graduates are often determined by the

type of education it provides. Similarly, the type of graduates produced by a foundation is

determined by how they demonstrate their qualifications in licensing exams. Additionally,

scholarly execution and views in the accounting course are all identified and significant to the

performance in the assessment.

Regarding Financial Aspects, the indicator that shows that funding from their family or

relatives got the highest mean of 4.43 and has been interpreted as Agree. It suggests that the

student’s ability to receive financial support from their family or relatives greatly affects students

on their performance on the licensure examination.

On the other hand, the indicator for receiving financial assistance from other sources

such as scholarships had the lowest mean of 2.19, having an interpretation of Disagree. It

implies that the students’ perceptions during the qualifying exam are somewhat influenced by

their sources of money. Monetary fulfillment is a state where one has security from the financial

assistance provided by their parents or other sources of wealth. Graduates’ tirelessness is the

ability to persevere through exams even when they know they will be difficult. Graduates who

receive sufficient financial support from their parents can feel fulfilled. Steadiness in
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investigations depends on the financial assistance provided to a student. When someone has

adequate financial support, they tend to endure longer and produce high-quality work and a

remarkable output (Moneva et al., 2020).

In terms of Administrative Support, this indicates that rooms or study areas are

accessible and comfortable got the highest mean of 3.77, and has an interpretation of Agree. It

suggests that having study areas available to students greatly contributes to their taking of the

licensure examination.

Contrariwise, the indicator that the accounting-related books are readily provided by the

university has the lowest mean of 3.09 with the interpretation of Neutral. It indicates that the

student’s readiness to take the board exam is moderately influenced by the accounting books

that the university can provide. It was seen that school factors such as the sufficiency of relevant

library books and materials, had a normal impact. Having areas that are readily available to

students and are comfortable for their study contributed to passing the licensure exam.

Personal Factors with the indicator that students need a few days to review for major

examinations had the highest mean of 4.34 and had an interpretation of Agree. It suggests that

it takes students a few days to study for crucial examinations which has a significant influence

on their readiness to take the licensure exam. Conversely, the indicator that students are

confident in taking any accounting-related examinations had the lowest mean of 3.09 and had

an interpretation of Neutral. Their level of self-confidence somewhat influences the readiness of

BSA students to take the licensure exam.

Concerning Motivational Factors, the indicator that signifies the attainment of Certified

Public Accountant (CPA) had the highest mean of 4.44 and it was interpreted as Agree. It

suggests that the student’s readiness to take the licensure examination was influenced by their

aspirations of becoming a CPA. On the other hand, signs pertaining to the recognition from the

university got the lowest mean of 4.13. This indicates that the students had a lower expectation

of the university’s recognition.

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Table 2a Summarized Data on the Factors Affecting BSA Students in Taking the Integration
Examination
Variables Mean Interpretation Rank
A. Academic Performance 3.62 Agree 3
B. Financial Factors 3.39 Neutral 5
C. Administrative Support 3.46 Neutral 4
D. Personal Factors 3.66 Agree 2
E. Motivational Factors 4.31 Agree 1
Overall Aggregate Mean 3.69 Agree

Table 2a exhibits the summarized data on the level of agreement of BSA students on the

factors affecting them in taking the integration exams regarding academic performance, financial

factors, administrative support, personal factors, and motivational factors. Among the five (5)

factors, the data revealed that motivational factors have extensively contributed to BSA students

taking the integration exams. Academic performance and personal factors also extensively

affected the BSA students taking the integration exams. However, financial factors and

administrative support moderately affect the students. Thus, the data implies that motivational

factors significantly affect the readiness of BSA students to take the integration exams, followed

by academic performance and personal factors that also contribute to a great extent. The

results aligned with a study by Micabalo and Cruspero (2022) that showed personal and

motivational factors as among the top contributors to the perception of BSA graduates when

taking the board.

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Table 3 Factors that Contribute to the Readiness of BSA Students in Preparing for the

Integration Examination

Indicators Mean Interpretation Rank

A. Knowledge
● Every accounting subject and exam relates
4.03 Agree 4
to the job I want in the future.
● I recognize that Accountancy includes a
wide range of topics and most likely 4.42 Agree 1
requires self-study.
● Accountancy is more than the basic
operations of mathematics and requires 4.42 Agree 1
synthesis and analysis.
● Accountancy is part of everyday life. 4.31 Agree 3
● As an accountancy student, I also learned
4.33 Agree 2
and embodied discipline and ethical values.

Aggregate Mean 4.30 Agree

B. Capabilities Mean Interpretation Rank

● I can apply my current knowledge in
analyzing and solving real-life accounting 3.94 Agree 1
problems.
● I can identify suitable solutions and utilize
professional judgment in tackling 3.9 Agree 2
accounting-related case studies.
● I use concepts from science, mathematics,
social studies, and other fields as gear for
3.85 Agree 3
knowledge and dealing with accounting
activities.
● I developed sturdy systems, creative
ways, and efficient techniques for solving 3.74 Agree 4
accounting problems.
● I am not discouraged despite the difficulty
3.73 Agree 5
of the Accountancy program.

Aggregate Mean 3.83 Agree

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C. Ways of Thinking and Acting Mean Interpretation Rank

● The continuous and changing trends and
accounting development are significant to 4.17 Agree 3
the profession.
● Accountants are problem-solvers that can
address the issues of various business 4.25 Agree 2
operations.
● I am aware of the importance of the
Accountancy profession to the economy, 4.4 Agree 1
society, and environment.

Aggregate Mean 4.27 Agree

Table 3 analyzes the factors that affect the BSA Students’ preparedness for the

integration examination as to their Knowledge, Capabilities, and Ways of Thinking and Acting.

As to Knowledge, the indicator which states that students recognize that Accountancy

includes a wide range of topics and most likely requires self-study and that Accountancy

transcends basic mathematical operations got the highest mean of 4.42 and interpreted as

Agree. It implies that the factors greatly contributed to the student’s perception of the exam’s

relevance to their future careers.

On the other hand, the indicator which states the applicability of every accounting

subject and exam to the student’s future career aspirations got the lowest mean of 4.03 and

interpreted as Agree. This suggests that students may perceive some accounting subjects and

exams to be less directly applicable to their desired careers.

As to Capabilities, the indicator in which students successfully apply current knowledge

in real-life accounting problems has the highest mean of 3.94 and is interpreted as Agree. It

implies that the factors affecting students are influenced greatly by their proficiency in

accounting processes and problem-solving. Conversely, the indicator that states the student’s

positive attitude despite the difficulty of the accountancy program has the lowest mean of 3.73.

This means that students may have a mixed perception of the program’s level of difficulty.
 23

Ways of thinking and acting, the indicator recognizes that Accountancy’s importance to

the economy, society, and environment got the highest mean of 4.4 and is interpreted as Agree.

This implies that the factors affecting the students’ are closely tied to the student's recognition of

Accountancy’s broader impact. On the contrary, the indicator that states that Accounting’s

evolving trends are crucial for the profession got the lowest mean of 4.17 and was interpreted

as Agree. This suggests that factors affecting students are minimally influenced by evolving

trends in accounting.

Table 3a Summarized Data on Factors that Contribute to the Readiness of BSA Students
in Preparing for the Integration Examination
Variables Mean Interpretation Rank
A. Knowledge 4.30 Agree 1
B. Capabilities 3.83 Agree 3
C. Ways of Thinking and Acting 4.27 Agree 2
Overall Aggregate Mean 4.13 Agree

Table 3a contains the summarized data on the factors that contribute to the readiness of

BSA students in preparing for the Integration Examination at FEU Alabang. The data uncovered

that all three (3) variables as to knowledge, capabilities, and ways of thinking and acting were

affected greatly throughout their preparation for the integration examination.

Based on the results, BSA students were mostly affected by their knowledge, followed

by their ways of thinking and acting, and lastly the capabilities of the BSA students. It implies

that the factors affecting the graduates contribute greatly to their readiness to take and prepare

for the Integration Examination of the BSA students.

 24

Table 4A Level of Readiness of First-Year BSA Students in Taking the Courses Covered

in the Integration Exams

Indicators Mean Interpretation Rank

4A. First Year
Intermediate Accounting 1, 2, 3 2.40 Not Ready 3
Financial Accounting & Reporting 1 3.58 Ready 2
Conceptual Framework & Accounting Standards 3.64 Ready 1
Cost Accounting & Cost Control & Strategic Cost
Management 2.23 Not Ready 8
Regulatory Framework in Business Transaction 2.30 Not Ready 5
Obligations & Contracts 2.32 Not Ready 4
Business Laws & Regulations 2.28 Not Ready 6
Auditing and Assurance Principles 2.15 Not Ready 11
Auditing and Assurance Concepts & Applications 2.19 Not Ready 10
Accounting for Special Transactions 2.28 Not Ready 6
Accounting for Government and Non-Profit
Organization 2.23 Not Ready 8
Income Taxation 2.21 Not Ready 9
Business & Transfer Taxation 2.25 Not Ready 7
Accounting for Business Combination 2.28 Not Ready 6
Management Science 2.25 Not Ready 7
Aggregate Mean 2.44 Not Ready

Table 4A presents insightful data on the level of readiness of First-Year BSA students for

subjects covered in the integration examination. The table showcases different core accounting

courses as indicators, along with their corresponding mean interpretations and ranks based on

the student’s readiness. These findings reveal that subjects Financial Accounting & Reporting 1

and Conceptual Framework & Accounting Standards suggest that students are deemed “Ready”

for this course, with a mean interpretation of 3.58 and 3.64 respectively. Ranking it as the first

and second in terms of readiness among the listed courses.

 25

This perceived higher state of readiness aligns with the standard curriculum structure, as

Financial Accounting & Reporting 1 and Conceptual Framework are typically covered in the first

two trimesters of the first-year BSA program. Mastering these basic yet critical accounting

concepts provides the essential groundwork for students before they progress into more

advanced, specialized topics in later years. Overall, the collective mean of only 2.44 - indicates

that first-years are deemed "Not Ready" to tackle the integrated examination components

surrounding more complex courses at this early stage. The discrepancy between readiness

levels is understandable given that First-year students have only been exposed to introductory

accounting subjects thus far.

Table 4B Level of Readiness of Second-Year BSA Students in Taking the Courses

Covered in the Integration Exams

4B. Second Year Mean Interpretation Rank

Intermediate Accounting 1, 2, 3 2.85 Somehow Ready 7
Financial Accounting & Reporting 1 3.28 Somehow Ready 4
Conceptual Framework & Accounting Standards 3.56 Ready 2
Cost Accounting & Cost Control & Strategic Cost
Management 2.95 Somehow Ready 6
Regulatory Framework in Business Transaction 2.31 Not Ready 9
Obligations & Contracts 3.44 Somehow Ready 3
Business Laws & Regulations 3.59 Ready 1
Auditing and Assurance Principles 2.77 Somehow Ready 8
Auditing and Assurance Concepts & Applications 2.21 Not Ready 10
Accounting for Special Transactions 2.15 Not Ready 11
Accounting for Government and Non-Profit
Organization 2.13 Not Ready 12
Income Taxation 2.85 Somehow Ready 7
Business & Transfer Taxation 2.13 Not Ready 12
Accounting for Business Combination 2.08 Not Ready 13
Management Science 3.10 Somehow Ready 5
Aggregate Mean 2.76 Somehow Ready
 26

Table 4B shows the data for the 2nd year BSA Students’ level of readiness in the

subjects taken for the integration exams at FEU Alabang. Based on the table, the subject

Business Laws & Regulations has the highest mean of 3.59 and is interpreted as Ready. It is

impressive that those who are aspiring to become accountants show exceptional performance

and are Ready in subjects like Business Law and Regulations. Under the framework of the

American Institute of Certified Public Accountants (AICPA), business law and regulations is one

of the crucial subjects for accountancy students. Those who are gearing up to become

accountants ought to describe the legal and regulatory landscape and assess the effects of

changes in relevant regulations, constraints, and business practices. Students who have a firm

understanding of business law are guaranteed to comprehend the legal framework in which

accounting practices are carried out. It also shows that they are Ready for the subject

Conceptual Framework & Accounting Standards (CFAS). Results also show that they are

Somehow Ready in subjects like Financial Accounting & Reporting (FAR), Cost Accounting &

Cost Control & Strategic Cost Management, Obligations & Contracts (OBLICON), Auditing and

Assurance Principles, and Income Taxation. The data also shows that they are Not Ready in

subjects such as Regulatory Framework in Business Transaction (RFBT), Auditing and

Assurance Concepts and Applications, Accounting for Special Transactions, and Business and

Transfer Taxation. The subject that they are least prepared to take for the integration exam is

Accounting for Business Combination which got a mean of 2.08 and is interpreted as Not

Ready. Overall, based on the aggregate mean of our data it shows that the 2nd year students

are Somehow Ready to take the integration examination.

 27

Table 4C Level of Readiness of Third-Year BSA Students in Taking the Courses Covered

in the Integration Exams

4C. Third Year Mean Interpretation Rank

Intermediate Accounting 1, 2, 3 3.18 Somehow Ready 5
Financial Accounting & Reporting 1 3.36 Somehow Ready 2
Conceptual Framework & Accounting Standards 3.50 Somehow Ready 1
Cost Accounting & Cost Control & Strategic Cost
Management 3.27 Somehow Ready 4
Regulatory Framework in Business Transaction 3.36 Somehow Ready 2
Obligations & Contracts 3.50 Somehow Ready 1
Business Laws & Regulations 3.50 Somehow Ready 1
Auditing and Assurance Principles 3.09 Somehow Ready 6
Auditing and Assurance Concepts & Applications 3.05 Somehow Ready 7
Accounting for Special Transactions 3.09 Somehow Ready 6
Accounting for Government and Non-Profit
Organizations 3.27 Somehow Ready 4
Income Taxation 3.32 Somehow Ready 3
Business & Transfer Taxation 3.18 Somehow Ready 5
Accounting for Business Combination 3.09 Somehow Ready 6
Management Science 2.95 Somehow Ready 8
Aggregate Mean 3.25 Somehow Ready

Table 4C presents the level of readiness of third-year BSA students to take the courses

covered in the integration examination. The results revealed that most third-year BSA students

are somehow ready for topics covered in the courses of Conceptual Framework and Accounting

Standard (CFAS), Obligations and Contracts (OBLICON), and Business Laws and Regulations

(BUSLAW) with the highest mean of 3.50. The students are also somehow ready in Financial

Accounting and Reporting (FAR) and Regulatory Framework in Business Transaction (RFBT).

The course subject that got the lowest rank, on the other hand, is Management Science, which

implies that third-year BSA students are least prepared to take Management Science in the
 28

integration examination. Overall, the aggregate mean revealed that third-year BSA students are

Somehow Ready to take all the courses covered in the integration examination. In addition,

based on the results, most third-year BSA students are generally prepared for basic accounting

and business law-related subjects in the integration examination.

Table 4D Level of Readiness of Fourth-Year BSA Students in Taking the Courses Covered

in the Integration Exams

4D. Fourth Year Mean Interpretation Rank

Intermediate Accounting 1, 2, 3 3.1 Somehow Ready 5
Financial Accounting & Reporting 1 3.3 Somehow Ready 3
Conceptual Framework & Accounting Standards 3.6 Ready 1
Cost Accounting & Cost Control & Strategic Cost
Management 2.7 Somehow Ready 9
Regulatory Framework in Business Transaction 3.1 Somehow Ready 5
Obligations & Contracts 3.1 Somehow Ready 5
Business Laws & Regulations 3.3 Somehow Ready 3
Auditing and Assurance Principles 2.8 Somehow Ready 8
Auditing and Assurance Concepts & Applications 2.8 Somehow Ready 8
Accounting for Special Transactions 3.6 Ready 1
Accounting for Government and Non-Profit
Organization 2.9 Somehow Ready 7
Income Taxation 3.0 Somehow Ready 6
Business & Transfer Taxation 3.5 Somehow Ready 2
Accounting for Business Combination 3.5 Somehow Ready 2
Management Science 3.2 Somehow Ready 4
Aggregate Mean 3.17 Somehow Ready

Table 4D exhibits the summarized results of what subjects of 4th-year BSA students at

FEU Alabang are ready to take the Integration Examination of the Accountancy Department.
 29

According to Table 4D, the Conceptual Framework and Accounting Standards and the

Accounting for Special Transactions are interpreted as “Ready” subjects to be taken at the

Integration Examination gathering of 3.6 mean for both subjects. As 4th-year students are the

graduating students of the department, it is remarkable to see the results that the subject of

Conceptual Framework and Accounting Standards are ready to be taken. According to ACCA

(Association of Chartered Certified Accountants), the conceptual framework defines the nature

and purpose of accounting which is the main foundation that will underpin the development of

the student's knowledge about accounting. Likewise, the other subjects resulted as “Somehow

Ready” to take the Integration Examination.

In conclusion, the 4th-year students are “somehow ready” to take the integration

examination according to the aggregate mean on the data.

Table 5 Reasons for Readiness in Taking the Integration Examination

Reasons of Readiness Frequency Proportion
● Our Teacher taught us well of this course 79 21.12%
● My classmates help me in understanding the course 78 20.86%
● I spent a thorough review and study of this course 65 17.38%
● I solved the accounting problems on my own and 51 13.64%
practiced this often
● I have enough learning materials to study this course 50 13.37%
● The coverage of this course was discussed completely 49 13.10%
and thoroughly
● Others 2 0.53%
Total 374 100%

Table 5 shows the BSA Students’ reasons for readiness in taking the integration

examination at Far Eastern University Alabang. We accumulated the frequency of the reasons

for readiness in taking the integration examination by tabulating it one by one per year level as
 30

per respondents had multiple answers needed for the questionnaire, therefore, resulting in an

immense amount of frequency.

The following reasons for their readiness in the integration examination are ranked

accordingly: (1) Our teacher taught us well in this course, (2) My classmates helped me

understand the course, (3) I spent a thorough review and study of this course, (4) I solved the

accounting problems on my own and practiced this often, (5) I have enough learning materials

to study this course, (6) The coverage of this course was discussed completely and thoroughly,

and (6) Others.

The results shown above showed that the reason that their teacher taught them well on

that course or subject contributed greatly to their readiness for the exam, and got the highest

proportion of 21.12%, mostly of the respondents regarding the reason are mostly 1st Year

students. This reason was most frequently chosen from our survey questionnaire by the

students 79 times out of a total of 374 as their reason for being ready for the integration

examination. On the other hand, the reason that the coverage of this course was discussed

completely and thoroughly got the lowest proportion of 13.10%, which mostly answered by the

1st and 2nd-year level. This implies that their professors do well at teaching students board

exam subjects, but they do not get to cover the whole topic or do not discuss it thoroughly. The

people who surround or help them during their study for the integration exam are the main

reason that they feel ready. The data shows that these contribute significantly to their readiness

to take the integration examination.

 31

Table 6 Reasons for Not Being Ready in Taking the Integration Examination
Reasons for Not Being Ready Frequency Proportion
● I have difficulty in understanding this course 64 23.79%
● Our teacher have not covered this thoroughly 53 19.70%
● I do not have enough learning materials to study this 35 13.01%
course
● I have personal and family problems which affect my time 32 11.90%
in studying this course
● I do not have time to study this course 28 10.41%
● Our teacher lacks skills in teaching this course 25 9.29%
● No one assists me on how to understand this course 19 7.06%
● Others 13 4.84%
Total 269 100.00%

Table 6 shows the BSA students’ reasons for not being ready to take the integration

examination at Far Eastern University - Alabang. The following reasons for not being ready in

taking the examination are ranked accordingly: (1) I have difficulty in understanding this course,

(2) Our teacher have not covered this thoroughly, (3) I do not have enough learning materials to

study this course, (4) I have personal and family problems which affect my time in studying this

course, (5) I do not have time to study this course, (6) Our teacher lacks skills in teaching this

course, (6) No one assists me on how to understand this course, and (7) Others.

The predominant reason cited by nearly a quarter (23.79%) of the respondents was

difficulty in understanding the course. This sizable proportion suggests that the complexity or

content of the course material may be challenging for a significant portion of the students.

Mastering challenging concepts and technical applications appears to be a primary impediment

to achieving adequate readiness.

Interestingly, the reason with the second-lowest proportion at only 7.06% was the

perceived lack of academic assistance in comprehending courses. This may indicate that, while

grappling with difficult concepts presents clear struggles, the vast majority of students generally
 32

feel they have access to adequate academic support, thus it is less likely to be a reason for not

being ready to take up the examination.

Table 7 Significant Relationship between the Profile of the Respondents and the
Factors affecting BSA students in taking the Integration Examination
∝ = 0.05
Correlation
Variables p-value (p) Significance Result
Coefficient (r)
A. Gender and Factors Not
0.11 0.215 Ho Accepted
Affecting BSA Students Significant
B. Year Level and Factors Not
0.02 0.862 Ho Accepted
Affecting BSA Students Significant
C. Student Classification
Not
and Factors Affecting BSA -0.06 0.474 Ho Accepted
Significant
Students
D. GWA on the 1st Term of
A.Y. 23-24 and Factors 0.38 <.001 Significant Ho Rejected
Affecting BSA Students

Table 7 shows the significant relationship between the demographics of the respondents

and the factors affecting them in taking the integration examination. The result of the Pearson

correlation showed that there was a moderate, positive correlation between the General

Weighted Average (GWA) on the first term of A.Y. 2023-2024 and the Factors affecting BSA

students taking the integration exams. The correlation between GWA on the First Term of A.Y.

2023-2024 and Factors Affecting BSA Students was statistically significant, r(122) = 0.38, p =

<.001. The data also showed that there was a low or negligible positive correlation among

Gender, Year Level, Student Classification, and Factors affecting BSA students. The data

revealed that GWA can affect and significantly contribute to the BSA students taking the

integration exams.
 33

Table 8 Significant Relationship between the factors affecting and the extent of
contribution of these factors to the student's readiness for the integration
examination
∝ = 0.05

Correlation
Variables p-value (p) Significance Result
Coefficient (r)

A. Knowledge
● Academic
0.48 <.001 Significant Ho Rejected
Performance
● Financial Factors 0.39 <.001 Significant Ho Rejected
● Administrative
0.23 0.009 Significant Ho Rejected
Support
● Personal Factors 0.49 <.001 Significant Ho Rejected
● Motivational
0.65 <.001 Significant Ho Rejected
Factors
B. Capabilities
● Academic
0.57 <.001 Significant Ho Rejected
Performance
● Financial Factors 0.35 <.001 Significant Ho Rejected
● Administrative
0.39 <.001 Significant Ho Rejected
Support
● Personal Factors 0.66 <.001 Significant Ho Rejected
● Motivational
0.56 <.001 Significant Ho Rejected
Factors
C. Ways of Thinking and Acting
● Academic
0.36 <.001 Significant Ho Rejected
Performance
● Financial Factors 0.32 <.001 Significant Ho Rejected
● Administrative
0.22 0.012 Significant Ho Rejected
Support
● Personal Factors 0.44 <.001 Significant Ho Rejected
● Motivational
0.57 <.001 Significant Ho Rejected
Factors
 34

Table 8 shows the significant relationship between the factors affecting and the extent of

contribution of these factors to the student's readiness for the integration examination. The

results of the Pearson correlation showed that academic performance, financial aspects,

administrative support, personal aspects, and motivational factors have a significant relationship

(p-value<0.05) with the factors contributing to the readiness of BSA students to take the

integration examination.

The result of the Pearson correlation showed that there was a high, positive correlation

between Knowledge and Motivational Factors. The correlation between Knowledge and

Motivational Factors was statistically significant, r(122) = 0.65, p = <.001. Hence, theoretically,

as the mean rating of the indicators of Knowledge increases, Motivational factors also tend to

increase and vice versa. In addition, knowledge also has a moderate, positive correlation and

significant relationship (p = <.001) with academic performance, financial aspects, administrative

support, and personal aspects.

As for the Capabilities, the data showed a high, positive correlation between Capabilities

and factors, such as Academic Performance, Personal Factors, and Motivational Factors. The

correlation between Capabilities and each mentioned variable is statistically significant with a

p-value of less than 0.001. The data implies that the capabilities aspect of the readiness of BSA

students has a statistically significant influence on the academic performance, personal factors,

and motivational factors of BSA students, and vice versa.

Furthermore, the result of the correlation analysis also showed that there was a high,

positive correlation between Ways of Thinking and Acting and Motivational Factors. The

correlation between Ways of Thinking and Acting and Motivational Factors was statistically

significant, r(122) = 0.57, p = <.001. Thus, hypothetically, the decisions and attitudes of BSA

students have a high influence on their motivation, and vice versa.

 35

Conclusion

The results of the study produced an analysis of the factors affecting the BSA students

and their readiness to take the integration examination and led to the following conclusions:

(1) The research delves into the perceived level of readiness of Bachelor of Science in

Accountancy (BSA) students at FEU Alabang in preparation for the integration examination,

utilizing a comprehensive analysis of data provided in Table 3a and Tables 4A, 4B, 4C, and 4D.

The aggregate mean perceived level of readiness, stemming from evaluations of knowledge,

capabilities, and cognitive strategies, is quantified at 4.13, reflecting an overarching

interpretation of "Agree" among the student cohort. However, a nuanced examination across

different academic years reveals a diverse landscape of readiness levels based on the different

courses covered in the integration exams. For instance, first-year BSA students demonstrate a

spectrum of readiness ranging from "Not Ready" to "Ready" across various examination

components. Conversely, second-, third-, and fourth-year students collectively exhibit a

perceived readiness labeled as "Somehow Ready," with mean scores of 2.08, 3.25, and 3.17

respectively. This nuanced understanding of readiness underscores the complexity of student

preparation and highlights the necessity for tailored interventions to bolster readiness levels

across the academic continuum

(2) As presented in Table 7, the General Weighted Average (GWA) significantly

correlated with the factors affecting BSA students. This correlation was statistically significant,

indicating that students' academic performance, as reflected in their GWA, plays a crucial role in

how they are affected by various factors when preparing for the examination. However, gender,

year level, and student classification of BSA students do not have a significant relationship with

the factors affecting the students to take the integration examination. The result suggests that

while academic performance significantly impacts students' readiness for the examination, other

demographic factors may not have as strong of a relationship with the factors influencing

students in their exam preparation. Overall, the findings highlight the importance of academic
 36

performance in shaping students' readiness for the integration examination. Thus, the study

suggests that institutions should focus on supporting students in improving their academic

performance to enhance their preparedness for the examination.

(3) The results presented in Table 8 showed the statistically significant relationship

between the factors affecting the BSA students and the factors that contribute to their readiness

to take the integration examination. The researchers have identified factors, such as knowledge,

capabilities, decision-making, and attitudes, that contribute to the preparedness of BSA students

to take the integration exams. The study revealed that factors contributing to the readiness of

BSA students, such as knowledge and attitude, have a high positive correlation with

motivational factors, which suggests that, for instance, as students gain more knowledge, they

may feel more motivated, or as they feel motivated, they are more susceptible to acquiring more

knowledge. On the other hand, the factors associated with capabilities have a high positive

correlation with personal factors, which indicates that confidence or self-assessment influences

their capabilities or vice versa. To conclude, the study shows that academic performance,

financial factors, administrative support, personal factors, and motivational factors have a

positive correlation and statistically significant relationship with knowledge, capabilities, and

ways of thinking and acting.

(4) Based on the findings of the research study here are the following contributing factors

and hinders throughout the preparation of the BSA students at FEU Alabang in passing the

qualifying examination:

a. Based on Table 2a, the motivational factors are significantly contributing to the readiness

of BSA students to take the integration examination which is then followed by the

Academic Performance and Personal Factors to a great extent. Likewise, the

Administrative Support and Financial Factors are those factors that may hinder the

readiness of the BSA students in passing the integration examination.

 37

b. Based on Table 5 and Table 6, the researchers gathered data that are the reasons for

the student's reasons of readiness and reasons for not being ready. According to Table

5, most of the respondents answered that “our teacher taught us well of this course” and

“my classmate helped me in understanding the course” to be one of those contributing

factors to the preparation of the students in taking the integration examination.

Nonetheless, according to Table 6, respondents answered that “I have difficulty in

understanding the course” is the top hindering factor of a student not being ready to

pass the integration examination.

 38

Recommendations

Based on the research scope and key findings, the following strategic recommendations

can be considered to enhance the preparedness of BSA students for the integration

examination:

1. Based on the findings, it is recommended to provide professional development

opportunities for faculty members to enhance their teaching methods and assessments

in alignment with students' needs and readiness levels. This can help improve the

overall effectiveness of the educational process.

2. System implementation, consistently tracking student progress to identify areas of

improvement and provide targeted support to address specific needs promptly.

3. Based on the findings, there are year levels who are deemed “Not Ready” based on the

assessment we gathered. Therefore, the institution specifically the College of Accounts

and Business Department should provide additional support to students, this support

could include tutoring after school classes, study groups, or additional resources from a

CPA Review School to improve students’ understanding and performance in specific

areas that need to be addressed immediately.

4. Future research can investigate the specific indicators of motivational factors and their

influence on student mindsets, engagement levels, and commitment to exam

preparedness activities. Gaining insights into these underlying psychological drivers

enables the development of customized motivational strategies grounded in

evidence-based practices.

5. The College of Accounts and Business may consider adjusting or modifying the modules

covered in a course subject considering the total class hours and school days in a

semester. The institution may also conduct additional review classes before

examinations to discuss the Table of Specifications (TOS) to inform students about the

coverage of the exams ahead of time.

 39

6. This study may serve as a reference for future studies to compare the results with the

actual level of readiness of BSA students in taking integration examinations.

7. Future research may also use this study to investigate whether there is a causal

relationship between academic performance, financial factors, administrative support,

personal factors, and motivational factors, and the factors contributing to the readiness

of BSA students, such as knowledge, capabilities, and attitude.

8. Future researchers may further study each factor in this study to investigate its direct

relation to the readiness of BSA students to take the integration exams. In addition, they

could also identify factors not included in this study, such as family and peer factors,

scores on objective-type assessments related to accounting subjects, and the general

weighted average (GWA) for the whole academic year.

 40

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