A Study of variables contributing to the successful outcome in the CPA licensure examination of DLSU students who have undergone the traditional or modular accountancy program

• Main Authors: Calderon, Marius Y., Jr., Cebu, Arianne L., Lim, Elaine C., Yu, Hazel Elaine E.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Certified public accountants; Accounting > Examinations, questions, etc; Certified public accountants > Rating of; Accounting > Study and teaching
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14697
• Institution: De La Salle University

The study developed models that could be used in order to predict the performance of DLSU Accountancy students in the CPA licensure examination. It involved 98 students who underwent the traditional program and 63 students who underwent the modular program for a total of 161 respondents. Several factors were considered in the study however, not all appeared to have significant effects. Results show that gender has a negative effect on the overall performance, Practical Accounting 2 and Business Law and Taxation subjects. Having a double degree, higher accounting GPA and Review Module GPA increase the chances of having a better performance in the exam. Moreover, high school GPA also has an effect but not as significant as those previously mentioned. Lastly, it appeared that undergoing the modular program is a huge advantage because it has an impact on four of the seven subjects namely Auditing Theory, Auditing Problems, Management Advisory Services, and Business, Law and Taxation thus, on the overall performance as well.