THE COLLEGE OF MAASIN

“Nisi Dominus Frustra”

Maasin City, Southern Leyte

Bachelor of Science in Accountancy

READINESS OF TCM FOURTH YEAR

STUDENTS IN THE UPCOMING

CPA LICENSURE EXAM

Submitted to Mr. Froilan Cris Lao, CPA

Cyril Jan Adobas

Lolito Grullo

Jannel Paloma
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

CHAPTER I

INTRODUCTION AND BACKGROUND OF THE STUDY

Rationale of the Study

To become a Certified Public Accountant is a very demanding dream. A student

must give his all to finish college with a Bachelor of Science in Accountancy degree in

order to be qualified in taking the CPA board examination. As we are all aware, the

Certified Public Accountant Licensure Exam (CPALE) is considered to be one of the

most difficult board examinations in the Philippines. Thousands of aspiring CPA’s take

the board exam every year and the difficulty of passing the board examination is

reflected in the relatively low passing rates both in local and national levels.

With the situation we are in for nearly three years, CPALE has just become

harder for BSA students to pass. COVID-19 hits us so hard, with the spread of this

virus, we are forced to stop our face-to-face classes and switch to online classes. The

impact of COVID-19 on student life becomes significant. These can be, for example,

experiencing more workload, adapting oneself to an online learning mode immediately,

or moving back to home without sufficient preparation but can also include more worries

due to uncertainty and fear of pandemic. Some students have limited access to

connectivity; some do not have adequate IT equipment to attend online classes, and

others cannot afford the extra cost to improve their IT resources.

 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

Taking up BS Accountancy has become even more challenging because of this

pandemic resulting to questionable readiness of BSA students in taking CPALE.

In view of this situation, we the researchers will examine the readiness of

accountancy students here in the College of Maasin in taking the CPALE. This study

can be very useful to colleges and universities as it will provide information that can

assist schools in creating solutions for BSA students to be encouraged and ready to

take the CPA board exams. In addition, this study can also be a source for professional

bodies to come up with strategies on how to increase the number of CPAs in the

country.
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

Statement of the Problem

The problem addressed in this study is to assess the level of readiness of TCM

fourth year students in the upcoming CPALE.

Specifically, this investigation seeks to answer the following questions:

Research Questions Specifically, it seeks to answer the following:

1. What is the profile of the respondents in terms of;

1.1. Sex

1.2. Family status

2. How do the respondents assess their academic readiness for their upcoming

board examination in the following area

2.1 Environment (parents, friends, peers)

2.2 Self-assessment

2.3 Academic Status

3. Is there significant relationship between the respondents' sex and level of

academic readiness?
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

4. Is there significant relationship between the respondents' family status and

level of academic readiness?

5. What factors affect the respondents' assessment of their level of academic

readiness?

Theoretical Background

The foundation of the study is based on I-E-O Astin's model Input-

Environmental-Outcomes model. This model is applied in this study to have better

understanding about the importance of students' engagement in the level of academic

readiness. I-E-O Astin's model Input-Environmental-Outcomes model is

a model that developed by Astin (1986) based on research in higher education. The

basic concept of the I-E-O model is how in the learning result in an education

determined by three factors, namely the Input, Environment, and outcomes. This model

was originally devolved by Astin from some research conducted in College ([8]:8).

But according to Astin in Dixon (2012:8) describes that the inputs, Outcomes,

and Environmental consists of: Input is input in the process of education that is owned

by the student before entering into the educational environment, consists of: previous

experience, demographic and background (psychological) of students. Environmental is

a learning environment where students gain experiences to learn and perform

interaction, including other various experiences during the study period. Outcomes is
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

the output (result) of the educational process which has done in the environmental

interactions of students in education, consists of: the characteristics, attitudes,

knowledges, values obtained during the study period.

Figure No. 1

Environment Self- Academic

assessment Status

Student
Engagement

Goal
Readiness

Figure shows the theoretical framework of the study.

 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

Conceptual Background

The study is based on the idea that the students’ engagement affects the level of

readiness hence it is essential for the student's preparation in the upcoming CPALE.

The Figure in the next page presents the flow of the research variables to be

used in the study as conceived by the researcher themselves.

 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

Figure No. 2

Student Engagement in Level of readiness of Proposal Design to

terms of: TCM-4th Year Students improve student
in the upcoming engagement
 Environment CPALE
 Self-assessment
 Academic Status

As shown in the diagram the study wants to identify I-E-O Astin's model Input-

Environmental-Outcomes on the level of readiness. The study will focus in the level of

readiness and significant relationships in the students’ preparation for the CPALE.

Finally, appropriate proposal design will be made to improve the students’ readiness.
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

The points of arrows in the paradigm indicate the sequential flow of the research

variables.

Scope and Delimitation

The study will emphasize the readiness of The College of Maasin accountancy

students in taking CPALE. The respondents of the survey will be the limited to the

graduating accountancy students in the College of Maasin. This will be conducted at

The College of Maasin, Maasin City, Southern Leyte, in S.Y. 2022 to 2023 to twenty

(20) respondents.

Significance of the Study

The study's main objective is to determine and or to assess the readiness of The

College of Maasin accountancy students in take the CPALE. As a result, the researcher

believes that the following will benefit from this research:

Accountancy Students

– assists accountancy students in identifying their personal academic strength and

shortcomings in preparation for the CPA licensure examination.

Administrative
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

- serves as a solid foundation for future initiatives to improve the program.

Faculty

- assist instructors in determining what qualities they must have and needs to up skills in

terms of teaching and socializing with students in order to get their students ready for

the licensure examination.

Parents

- act as guides for them as they encouraged and supported their children in achieving

their aspirations of becoming CPAs.

Researchers

- This research study would be used as a guide for their future research.
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

Chapter III

RESEARCH METHODOLOGY

The researchers discuss the methods and procedures which will be used in

gathering the data to answer the problems posed in the study. Explicitly, it includes the

research design, respondents of the study and its sampling procedure, instrumentation,

gathering of data, and statistical treatment.

Research Design

The study will use a descriptive survey method of research for it is suited to the

objectives of the study. In descriptive survey method of research, respondents will

answer questions administered through questionnaires. After the respondents answer

the questions, the researcher will evaluate the responses given, for the survey to be

both reliable and valid. The variables of the study will be taken into consideration and

the survey questionnaire will be designed to answer the problems.

Research Environment
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

This research: Readiness of The College of Maasin Fourth Year Students in the

Upcoming Certified Public Accountant Licensure Exam will be conducted within 2022-

2023 in The College of Maasin, Tunga-tunga, Maasin City.

Research Respondents

The respondents of the study will be the 4th Year Students of The College of

Maasin. A total of twenty (20) respondents are needed.

Research Instrument

The study uses self-made questionnaires to gather the needed information. It

was prepared and designed so as to measure or solicit what it intends to measure,

more particularly to generate the data that will answer the questions asked in the study.

Research Sampling

Convenient sampling technique will be used in which the researcher will relies on

her own judgement when choosing members of the population to participate in the

study.

Data Gathering Procedure

The primary data for this study will be collected using a questionnaire. Through a

letter, the researcher shall request permission from the President of the institution to
 THE COLLEGE OF MAASIN
“Nisi Dominus Frustra”
Maasin City, Southern Leyte

Bachelor of Science in Accountancy

conduct a study in their jurisdiction. After the permission is granted, the researchers will

distribute the questionnaires to the targeted respondents. The questionnaires can be

answered within five minutes or less. Thereafter, the researchers will retrieve the

questionnaires from the respondents. Respondents are informed that there are no right

or wrong answers to the questions and that the information gathered will be treated with

confidentiality and will be used solely for research purposes.