A comparative study of the academic performance and CPA board exam ratings of ID 93 AD ID 94 DLSU BSA students

• Main Authors: Abarabar, Mary Ann Jill K., Barredo, Johanna S., Khan, Darwin Joshua C., Serrana, Arturo B., II, Abing, Ma. Celeste G., Tined, Joan V., Wong, Jennie L.
• Format: text
• Language: English
• Published: Animo Repository 1998
• Subjects: Students > Rating of > Philippines; Accounting > Examinations; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14063
• Institution: De La Salle University

This research was conducted in order to compare the academic performance and CPA Board Exam ratings of ID 93 and ID 94 DSLU BSA students. ID 93 DLSU BSA majors represented the batches not under the 1994 Grade Retention Policy (GRP) while ID 94 represented the batches under the said GRP. From 1991 to 1993, no GRP was in effect. The minimum grade requirement was 1.0. The 1994 GRP requires a BSA major with an ID 94 and above to earn an final grade of at least 2.0 in all accounting subjects except in AUDICUM, MANSER2, CONACT1, and CONACT2. ID93 regular BSA majors took the CPA Board exam in May 1997 while ID 94 regular BSA majors took the CPA licensure Exam in May 1998. The dependent variables used in the study were the average final grade in accounting subjects and the general average in the CPA Board exams. The independent variables were the 1991 to 1993 department policy (without GRP) and the 1994 department policy (with GRP). With the use of descriptive-comparative research design, purposive Ssampling was conducted in order to gather the average final grade in accounting subjects and CPA Board Exam ratings of 101 regular DLSU BSA majors. The data were analyzed with the use of various statistical tools. The t-test for independent samples and one-way analysis of variance were employed to test the hypothesis. Percentage, mean, skewness, kurtosis, range, and standard deviation were utilized for descriptive purposes.