SOURCE: 0000000866.

RTF

THESIS ABSTRACT
Title
OF

: PERSONAL AND ACADEMIC RELATED CHARACTERISTICS

ACCOUNTANCY GRADUATES OF THE CSC AND THEIR
PERFORMANCE IN THE CPA LICENSURE EXAMINATION
FROM 1994-1998.
Author
: BRILLANTE, SOCORRO T.
Degree
:?
Year
: 2000
Location
: CSC
This research focused on the personal and academic-related characteristic of the accountancy
graduates of the Catanduanes State Colleges and their performance in the CPA licensure
Examination from 1994 to1998 it probed into the personal characteristics of the accountancy
graduates of the Catanduanes State Colleges who took the CPA Licensure Examination from
1994 to 1998; the academic related characteristics of the Accountancy graduates in terms of their
academic achievements and review center attended their performance in CPA Licensure
Examination; the significant relationship between the personal characteristics of the accountancy
graduates and their performance in CPA Licensure Examination from 1994 to 1998; any
significant relationship between the academic related characteristics of the Accountancy
graduates and their performance in the CPA Licensure Examination from 1994 to 1998, the
difficult Content areas of the CPA Licensure Examination of the Accountancy graduates.
The study held the hypothesis that there was a significant relationship between the personal
characteristic of the Accountancy graduates of SCS and their performance in the CPA Licensure
Examination from 1994 to 1998 and that there was a significant relationship between the
academic related characteristic of the Accountancy graduates of the CSC and their performance
in the CPA Licensure Examination from 1994 to 1998.
There was a descriptive study, which utilized the questionnaire as the main tool for gathering
the data. The non-probability sampling strategy was for generating the sample of the
investigation. The statistical tools used were percentage, frequency count, and mean. In testing
the hypothesis, non-parametric statistics such as the chi-square (x) test was used.
It was disclosed that majority of the respondents belonged to the 21 to 26 age bracket, which
suggest they were young and had taken the CPA Licensure Examination right after attending a
five month CPA review. There were more females than males because of the seventy- four
respondents, forty-nine were females and twenty-five were males.
Majority of the CPA examines studied/ graduated from the Catanduanes National High
School; the rest graduated from the Catanduanes College, a private institution and others from the
Catanduanes State Colleges Laboratory High School, only two graduated from secondary schools
outside of the province. Most of the respondents graduated from 1994 to 1997.
Fifty-one of the respondents belonged to an average family with monthly income of P20, 000.00
and above; and from P15, 000.00 to P19, 000.00 a month; they belonged to an average family
size of five members.
The higher the average weighted average rating of the respondents, the higher was the
number of passers; the lower the average rating of the respondents, the greater was the number of

non-passers. Most of the respondents were above average, and average learners.
All of the respondents attended formal review classes in a CPA Review Center in Metro
Manila prior to the CPA Licensure Examination. Of the four the respondents reviewed at the CPA
Review School of the Philippines Review and Training Center (PRTC) while four at the
Philippine School of Business Administration (PSBA).
In terms of percentage of passers, CRC had the highest passers, 27%; CPAR had the next
highest of passers, 22%; and PRTC ranked third, 20% none of the examines who reviewed at
PSBA passed the examination.
Out of the seventy four accountancy graduates of the CSC who took the CPA Licensure
Examination from 1994 to 1998, sixteen were passers; six of them had taken the examination
once, nine had taken it twice; only one had taken it thrice. Of those who failed in the
examination, twenty-nine had taken it once; and another twenty-nine had taken the examination
twice.
The father's educational attainment and occupation influenced the performance of the
respondents in the CPA Licensure Examination age, gender, high school graduated from, year
graduated from college, employment, number of years in the service, mother's educational
attainment and occupation, income of the family, and member/size of the family, did not
influence the performance of the respondents in the licensure examination.
The respondents' academic achievement however influenced their performance in the CPA
licensure exams. The review center they attended to prepare them for the CPA exams did not
however influence their performance.
Of the seven content areas of the examinations Accounting Problems 1 and Business Law and
Taxation was perceived as "difficult" by the respondents. The five areas were perceived as
"slightly difficult" namely; Auditing Problems, Auditing Theory and Management of Advisory
Services Perceived as "not easy" were the subject areas Theory of Accounts, and Practical
Accounting Problems 1.
Since the main cited by those who did not pass the CPA licensure examination was the lack
of seriousness while attending the CPA review classes, the researcher recommends proper and
well organized study habits and discipline on the part of themselves. The expressed difficult areas
should serve as guide for professors and school authorities on how their assistance could serve
well to sharpen the professors and their materials for richer and meaningful learning.