The moderating effect of qualifying examinations on the relationship between the preparation and performance of CPALE takers

• Main Authors: Teckney, Presentacion Joy Ramos, Catabay, Khayla Marie Catalma, Fullado, Elliah Dinelle Tongohan, Mallillin, Kate Loren Salac
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Accountants—Philippines—Examinations; Examinations; Achievement tests; Accounting; Business
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/98; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1142/viewcontent/The_Moderating_Effect_of_Qualifying_Examinations_on_the_Relations.pdf
• Institution: De La Salle University

In today’s business landscape, characterized by globalization and rapid growth, there is an undeniable demand for Certified Public Accountants, as they play crucial roles in financial reporting, auditing, tax compliance, and strategic decision-making. Universities are responsible for enhancing and developing programs that prepare graduates for licensure examinations and become highly skilled professionals who are well-prepared to meet the demands and standards of the industry. The Philippine Certified Public Accountant Licensure Examination (CPALE) is one of the most challenging professional examinations due to the depth and coverage of technical principles and applications. As a result, several HEIs have implemented retention policies, like qualifying examinations, to prepare their students for the BSA degree and the CPALE. DLSU has long been implementing qualifying examinations, but the university removed the qualifying examination policy to adjust to the new K-12 curriculum. This study aims to assess the impact of the implementation and non-implementation of qualifying examinations in the Accountancy program of DLSU-Manila in the preparation and performance of BSA graduates in the CPALE. The motivation and study habits of ID 117 and ID 118 graduates are examined to assess the impact further. A quantitative causal research design was utilized, and the respondents were chosen using purposive sampling. The survey questionnaire was adapted from various sources, and the Independent Samples t-test, Mann-Whitney U test, and PLS- SEM were employed as the statistical tools. A total of 64 respondents from ID 117 and 118 graduates participated in this study. Among the seven hypotheses, five hypotheses have shown no statistically significant differences. This implies that motivation, study habits, and CPALE performance are relatively unaffected regardless of the implementation and non-implementation of qualifying examinations. Key Words: qualifying examinations, motivation, study habits, CPALE