Factors influencing the LECPA performance of board topnotchers (2010-2025)

Arianne Joy O. Pionilla, Blessie V. Raby, Christian John P. Formaran & Fernando P. Tiu Jr.

Volume 3 Issue 1 May 2026

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https://doi.org/10.53378/meir.205

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Abstract

The licensure examination for Certified Public Accountants (LECPA) is considered among the most difficult board exams in the Philippines, as evidenced by passing rates that hover between 20-35% in the last 15 years. This is even lower than the Bar Exam national average. LECPA passing average is even lower in provinces such as Quezon. HEIs offering BSA are trying to explore multiple angles on how to improve this passing rate. Hoping to provide a lead to this end, this study attempted to look into a broad range of factors that may affect LECPA performance, using comparative and correlational analyses. From all over the country, the study gathered data from a total of 153 LECPA takers, which include 33 topnotchers, 60 passers, and 60 non-passers. Results reveal that the respondents tend to obtain higher LECPA ratings if they are more introverted and conservative, while those who are more sophisticated in music and arts tend to perform poorly in the said exam. Respondents from intact nuclear families also tend to perform better. Certain practices were associated with poor board performance, such as the use of Pomodoro and similar techniques, as well as the use of note-taking apps. Those who followed a less structured review schedule performed better. Participation in accounting competitions showed high correlation with board performance. The researchers recommend the use of the findings not necessarily for the screening of BSA applicants, but rather to develop strategies around the academic, personal, and other characteristics of students with the goal of improving board performance.

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Author information & Contribution

Arianne Joy O. Pionilla. BS Accountancy IV, Calayan Educational Foundation, Inc.

Blessie V. Raby. BS Accountancy IV, Calayan Educational Foundation, Inc.

Christian John P. Formaran. Corresponding author. CPA, MBA. Dean, College of Business and Management, Calayan Educational Foundation, Inc. Email: christianjohn.formaran@cefi.edu.ph

Fernando P. Tiu Jr. Master in Business Administration, University of Batangas. Director for Marketing and Promotions, Faculty, College of Business and Management, Calayan Educational Foundation, Inc. Email: fernandotiujr819@gmail.com

"All authors equally contributed to the conception, design, preparation, data gathering, analysis, and writing of the manuscript. All authors read and approved the final manuscript."

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The authors declare the use of Artificial Intelligence (AI) in the preparation of this paper. Specifically, ChatGPT was utilized to assist in translating content into English and refining the phrasing of the introduction, literature review, discussion of results, and conclusions, which were originally drafted using a combination of English and Tagalog. AI was also used to identify and remove references that did not meet the required recency criteria, except for sources included in the Theoretical Framework, and to assist in compiling the bibliography in APA 7th edition format based on the available reference information. The authors take full responsibility for the review, accuracy, and final editing of all content generated with the assistance of AI.

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Acknowledgement

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Cite this article:

Pionilla, A.J.O., Raby, B.V., Formaran, C.J.P. & Tiu Jr., F.P. (2026). Factors influencing the LECPA performance of board topnotchers (2010-2025): A foundational study for future research. Management, Education & Innovation Review, 3(1), 94-115. https://doi.org/10.53378/meir.205