Determinants of CPA Licensure Exam Performance: A Mixed Methods Evaluation in a Philippine State University

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Main Author: Lianza, Timoleon
Format: Recurso digital
Language:English
Published: Zenodo 2025
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author Lianza, Timoleon
author_facet Lianza, Timoleon
contents <p>ABSTRACT</p> <p>This study explored the relationship between institutional academic interventions and the performance of accountancy<br>graduates in the Philippine CPA Licensure Examination (CPALE) from 2023 to 2025. Grounded in the standards of<br>CHED and AACCUP, the study combined quantitative data on institutional passing rates with qualitative insights<br>from student experiences. Results revealed that structured academic activities—such as peer-assisted tutorials, mock<br>board exams, quiz bowls, monthly assessments, and faculty consultations—were positively associated with improved<br>CPALE outcomes. The institutional passing rate significantly increased over the period, suggesting that these<br>interventions helped build content mastery, exam preparedness, and emotional resilience. Thematic analysis<br>underscored the importance of consistent formative assessments, supportive learning environments, and alignment<br>with accreditation standards. The study concludes that holistic, evidence-based academic support systems can enhance<br>both licensure exam success and student confidence. It recommends the formal integration of these strategies into the<br>curriculum and continuous program evaluation to maintain academic quality and relevance.</p>
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spellingShingle Determinants of CPA Licensure Exam Performance: A Mixed Methods Evaluation in a Philippine State University
Lianza, Timoleon
<p>ABSTRACT</p> <p>This study explored the relationship between institutional academic interventions and the performance of accountancy<br>graduates in the Philippine CPA Licensure Examination (CPALE) from 2023 to 2025. Grounded in the standards of<br>CHED and AACCUP, the study combined quantitative data on institutional passing rates with qualitative insights<br>from student experiences. Results revealed that structured academic activities—such as peer-assisted tutorials, mock<br>board exams, quiz bowls, monthly assessments, and faculty consultations—were positively associated with improved<br>CPALE outcomes. The institutional passing rate significantly increased over the period, suggesting that these<br>interventions helped build content mastery, exam preparedness, and emotional resilience. Thematic analysis<br>underscored the importance of consistent formative assessments, supportive learning environments, and alignment<br>with accreditation standards. The study concludes that holistic, evidence-based academic support systems can enhance<br>both licensure exam success and student confidence. It recommends the formal integration of these strategies into the<br>curriculum and continuous program evaluation to maintain academic quality and relevance.</p>
title Determinants of CPA Licensure Exam Performance: A Mixed Methods Evaluation in a Philippine State University
url https://doi.org/10.36713/epra23398