Predictors of Performance in the Certified Public Accountants’ Licensure Examination
Estela S. Ganas & Ruth Love V. Russell
Abstract
This study aimed to identify the predictors of performance in passing the Certified Public Accountant Licensure Examination (CPALE) among takers who took the CPA Board exam for the first time. The respondents who participated in this study were BS Accountancy graduates from 2015 to 2019. The independent variables are classified as internal or dispositional attributes and external or situational attributes. Specifically, internal factors include academic performance, attitude towards accounting, study habits and motivation to pass the CPALE. While the external factors were the school’s curriculum and instruction. The results of the study showed that there is a positive significant relationship of academic performance, attitude towards accounting, and motivation to pass towards the CPALE Performance. The school’s curriculum and instruction showed a negative significant relationship towards the CPALE performance. Also, the analysis of the SEM Model Fit Path diagram revealed that the students’ chances in passing the CPA Board exam is an amalgam of both the situational and dispositional attributes. Proper recommendations were suggested to the faculty, administration and future researchers based on the findings of the study.
Keywords
Certified Public Accountants Licensure Examination, Academic performance, Attitude towards accounting, Study habits, Curriculum, Instruction
Author information & Contribution
Disclosure statement
No potential conflict of interest was reported by the author(s).
Funding
This work was not supported by any funding.
AI Declaration
Notes
This paper is presented in 4th International Conference on Multidisciplinary Industry and Academic Research (ICMIAR)
Acknowledgement
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Cite this article:
Ganas, E.S. & Russell, R.V. (2023). Predictors of Performance in the Certified Public Accountants’ Licensure Examination. Industry and Academic Research Review, 4 (1), 10-15.
License:
This work is licensed under a Creative Commons Attribution (CC BY 4.0) International License.
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