Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination
There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Phil.
- Pub. date: July 15, 2020
- Pages: 995-1007
- 9071 Downloads
- 5949 Views
- 2 Citations
There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using documentary analysis from the result of the Licensure Examination including almost 415 accountancy schools in the country with first takers. Results showed that large number of examinees did not contribute much to increase the record of passing percentage of a certain region but instead it pulls down the passing rate. Public schools in eight (8) regions of the country have significantly higher passing rate than private HEIs. Private HEIs had been consistent in terms of having higher percentage of institutions with zero percent performance rating among first takers. However, private universities produced more top performing examinees than other private colleges and public schools in the country. Findings of the study may provide insights to educational leaders in ensuring the quality on the delivery of instruction through maintaining qualified teachers with relevant knowledge and competencies necessary to prepare the accountancy graduates for licensure examination.
Keywords: Private university, public school, higher education, state colleges and universities.
References
Antiojo, L. P. (2018). Employability of education graduates of Cavite State University Naic. Social Science and Humanities Journal, 2(4), 423-431.
Aziz, D. A., Ibrahim, M. A., Sidik, M. H. J., & Tajuddin, M. (2017). Accounting students’ perception and their intention to become professionally qualified accountants. SHS Web of Conferences EDP Sciences, 36, 1-17. https://doi.org/10.1051/shsconf/2017360000
Baes, V. E. (2019). Correlation of comprehensive examination and licensure examination among MAPEH major graduates of Batangas State University Pablo Borbon I. International Journal of Recent Innovations in Academic Research, 3(3), 57-65.
Bajeta, A.A., Manalo, M. M. Montalbo, N. W. V., Vino, J. C. M., & Mojares, R. E. (2015). Performance in the criminology licensure examination as basis for improvement of one private school in the Philippines. College of Criminology Research Journal, 6(1), 1-14.
Ballado-Tan, J. (2014). Academic performance, aspirations, attitudes and study habits as determinants of the performance in licensure examination of accountancy graduates. International Journal of Education and Research, 2(12), 61-70.
Bautista, J. R., Ducanes, G., & David, C. C. (2019). Quality of nursing schools in the Philippines: Trends and evidence from the 2010–2016 Nurse Licensure Examination results. Nursing Outlook, 67(3), 259-269. https://doi.org/10.1016/j.outlook.2018.12.012
Bayram, A. (2018). The reflection of neoliberal economic policies on education: Privatization of education in Turkey. European Journal of Educational Research, 7(2), 341-347. https://doi.org/10.12973/eu-jer.7.2.341
Casani, F., De Filippo, D., Garcia-Zorita, C., & Sanz-Casado, E. (2014). Public versus private universities: Assessment of research performance; case study of the Spanish university system. Research Evaluation, 23(1), 48-61. https://doi.org/10.1093/reseval/rvt028
Castillo, R. C. (2017). Performance of an accountancy school in certified public accountant licensure examinations in the Philippines. International Journal of Advanced Research and Publications, 1(4), 226-32.
Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Danner, L. (2019). Differences in Kaplan Integrated Exam Scores Based on Institutional Factors (Publication No. 3127) [Doctoral Dissertation, University of Arkansas - Fayetteville]. https://scholarworks.uark.edu/etd/3127
Del Mundo, G. V., & Refozar, R. F. G. (2013). The accounting teachers of Batangas: Their profiles competencies and problems. International Scientific Research Journal, 5(1), 131-166.
Dimaculangan, G. A., & Tun, W. M. (2016). Linking OLSAT, qualifying results, academic performance, and pre-board scores to CPA licensure examination Results. Advanced Science Letters, 22(12), 4032-4035. https://doi.org/10.1166/asl.2016.8121
Essayyad, M., & Ortiz, D. (2011). Evaluation of an accounting programme for the purpose of improving the passing rates of CPA examination and meeting CPA supply shortage in the Texas Lower Rio Grande Valley. International Journal of Trade and Global Markets, 4(1), 66-92. https://doi.org/10.1504/IJTGM.2011.037889
De la Torre, E. M., Gomez-Sancho, J. M., & Perez-Esparrells, C. (2017).Comparing university performance by legal status: a Malmquist-type index approach for the case of the Spanish higher education system. Tertiary Education and Management, 23(3), 206-221. https://doi.org/10.1080/13583883.2017.1296966
Do, D. T., Le, C. L., & Giang, T. V. (2020). The correlation between internal quality assurance and the formation of quality culture in Vietnam higher education: A case study in Ho Chi Minh City. European Journal of Educational Research, 9(2), 499- 509. https://doi.org/10.12973/eu-jer.9.2.499
Faltado III, R. E. (2014). Correlates of performance on the licensure examination of selected public and private teacher education institutions. International Journal of Education and Research, 2(8), 167-176. https://www.ijern.com/journal/2014/August-2014/16.pdf
Fang-asan, T. L. F. (2016). Performance of MPSPC Bachelor of Science accountancy graduates in CPA licensure examinations. Asian Intellect Research and Education Journal, 3(1), 61-66.
Ferrer, J. C. (2017). Caught in a Debt Trap? An analysis of the financial well-being of teachers in the Philippines. The Normal Lights, 11(2), 297-324.
Fetalvero, S. M., Faminial, T. T., Montoya, E. F., Foja, E. S., & Fetalvero, E. G. (2018). Evaluation of Romblon State University’s adopt-a-reviewee project for Certified Public Accountant licensure examination. Asia Pacific Journal of Multidisciplinary Research, 6(1), 110-116.
Gogu, E., Muresan, M., & Turdean, M. (2014). Statistical comparative analyses of the public and private tertiary education in Romania, 2000–2012. Procedia Economics and Finance, 10, 23-31. https://doi.org/10.1016/S2212-5671(14)00274-3
Hays, J. (2015, June 1). Education in Indonesia. Facts and Figure. https://bit.ly/3eq8StB
He, Y. M., Pei, Y. L., Ran, B., Kang, J., & Song, Y. T. (2020). Analysis on the Higher Education Sustainability in China Based on the Comparison between Universities in China and America. Sustainability, 12(2), 573. https://doi.org/10.3390/su12020573
Herrero, C. C. (2015). Influence of selected factors on CPA licensure examination results. International Letters of Social and Humanistic Sciences, 64(1), 87-93. https://doi.org/10.18052/www.scipress.com/ILSHS.64.87
Hilado, P. G. (2015) Characteristics of higher education institutions and programs preferred by fourth year high school students. AdSapientiam: A Multidisciplinary Research Journal, 9(1), 1-10.
JalagatJr, R. C. Performance in CPA board examination: Benchmarking for opportunities to meet market demands. International Journal of Social Science and Economic Research, 1(9), 1350-1381.
James, E. (1991). Private higher education: The Philippines as a prototype. Higher Education, 21(2), 189-206. https://doi.org/10.1007/BF00137073
Kadioglu-Ates, H., & Kadioglu, S. (2018). Identifying the qualities of an ideal teacher in line with the opinions of teacher candidates. European Journal of Educational Research, 7(1), 103-111. https://doi.org/10.12973/eu-jer.7.1.103
Kali Soyer, M., & Kirikkanat, B. (2019). Undergraduates’ achievement goal orientations, academic self-efficacy and hope as the predictors of their learning approaches. European Journal of Educational Research, 8(1), 99-106. https://doi.org/10.12973/eujer.8.1.99
Kocakulah, M. C., Austill, A. D., & Long, B. J. (2008). The business law education of accounting students in the USA: The accounting chairperson's perspective. Accounting Education: an International Journal, 17(S1), S17-S36. https://doi.org/10.1080/09639280802009165
Lee, B. B., Khan, M., Quazi, R., & Vetter, W. V. (2010).Pre-college preparedness and institutional factors for student success on the uniform CPA examination in Texas. International Journal of Services and Standards, 6(2), 137-149. https://doi.org/10.1504/IJSS.2010.036172
Lee, M. H. (2008). The ‘public’ and the ‘private’ in Korean higher education: One private dominating system. Journal of Asian Public Policy, 1(2), 199-210. https://doi.org/10.1080/17516230802094502
Leveille, D. E. (2013). Accountability in Postsecondary Education Revisited. CSHE Research & Occasional Paper Series, 13(9), 1-58.
Lianza, T. S. (2016). Performance in the CPA licensure examinations of bachelor of science in accountancy: Inputs to developmental activities for undergraduate students. International Journal of Education and Research, 4(1), 405-414.
Malthus, S., & Fowler, C. (2009). Perceptions of accounting: a qualitative New Zealand study. Pacific Accounting Review, 21(1), 26-47. https://doi.org/10.1108/01140580910956849
Miller, G. J., & Nouri, H. (2015). An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates. International Journal of Economics and Accounting, 6(2), 179-194. https://doi.org/10.1504/IJEA.2015.069905
Mohammed, M. P., & Mohammed, M. P. (2017). Licensure Examination Performance Evaluation of the Candidate Engineers as Basis for a Proposed Action Plan. Asia Pacific Journal of Multidisciplinary Research, 5(2), 51-57.
Morgan, J., & Ihrke, F. (2013). For-profit higher education and CPA exam success rates: Comparing for-profit institutions with public (state) institutions and private not-for-profit institutions of higher education. Advances in Business Research, 4(1), 77-86.
Nicolescu, L. (2005). Private versus public in Romania: consequences for the market. Brill Sense, 199-201. https://doi.org/10.1163/9789087901035_046
Oliva, C. A. Y., Aclan, G. P. C., Quimio, A. M. S., Salayo, M. F. R. M., Rodriguez, A. M., & Manongsong, J. L. (2017). Performance in the Certified Public Accountant Licensure Examination of one Academic Institution in Batangas, Philippines. Asia Pacific Journal of Academic Research in Business Administration, 3(1), 32-37.
Pattaguan, E. J. P. (2018). Factors that contribute to topping the Board Licensure Examination for Certified Public Accountant. Pacific Business Review International, 10(9), 203-214.
Perez, C. (2015). Performance of BSA Graduates in the CPA Licensure Examination: Basis of Enhancement. LPU-Laguna Journal of Multidisciplinary Research, 4(3), 98-117.
Rufino, H. (2015). Core Competencies for Accountants of BS Accountancy Students of Tarlac State University: Input to Accounting Education. Review of Integrative Business and Economics Research, 5(4), 16-28.
Salundaguit, D. F. T. (2018). Education, second courser, and non-college of education graduate’s performance in the Licensure Examination for Teachers of JRMSU-TC SY 2013-2016. Journal of Philippine Association of Institutions for Research Multidisciplinary Research, 34(1). https://doi.org/10.7719/jpair.v34i1.633
Santiago, A., & Roxas, F. (2015). The case of the unhappy teachers. The CASE Journal, 11(3), 382-386. https://doi.org/10.1108/TCJ-05-2015-0012
Sugahara, S., Boland, G., & Cilloni, A. (2008). Factors influencing students' choice of an accounting major in Australia. Accounting Education: an International Journal, 17(1), 37-54. https://doi.org/10.1080/09639280802009199
Sugahara, S., & Boland, G. (2006). Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan. Asian Review of Accounting, 14 (1), 149-167. https://doi.org/10.1108/13217340610729518
Tamayo, A. M.,Gevera, E. & Aguilar, L. E. (2014). A probabilistic estimation of passing the licensure examination for accountants, Social Science Research Network. http://dx.doi.org/10.2139/ssrn.2394997
Tan-Torres, J. L. (2018, July 8). Numbers that count. Business Mirror. https://businessmirror.com.ph/2018/07/08/numbers-that-count/
Tapsir, S. H. (2019, May 14). Harmonising public and private higher education. New Straits Times. https://bit.ly/2ZwdVo0
Terano, H. J. R. (2018). Regression model of the licensure examination performance of electronics engineering graduates in a state college in the Philippines. Advances and Applications in Mathematical Sciences, 18(2), 197-204.
Textor, C. (2020, May 16), Number of universities in China 2008-2018, https://www.statista.com/statistics/226982/number-of-universities-in-china/
Tight, M. (2006).Changing understandings of ‘public’ and ‘private’ in higher education: The United Kingdom case. Higher Education Quarterly, 60(3), 242-256. https://doi.org/10.1111/j.1468-2273.2006.00321.x
Uy, A. O. O. (2016). Raising globally competitive accountants: Re-designing the Philippine Accountancy curriculum. Jordan Whitney Enterprises, Inc. Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings, 21(1), 33-38.
Valcarcel, L. J. (2018, October 1). CPA examination in thePhilippines. Business Mirror. https://bit.ly/2XoQNVJ
Valerievich, L. O., & Pavlovna, P. D. (2016). The efficiency of regional higher education systems and competition in Russia. Economy of Region, 12(2), 417-426. https://doi.org/10.17059/2016-2-8
Verschoor, C. (2011). Do for-profit colleges deserve taxpayer support? Strategic Finance, 92(10), 17-25.
Virola, R. A., Martillan, M. A., Clarino, G. J. L., & Garcia, A. A. (2010, October 4-5). The best and worst performing schools in the Philippine Licensure Examinations at the start of the third millennium (2006-2007) [Paper Presentation].11th National Convention on Statistics (NCS) EDSA Shangri-La Hotel, Philippines.
Walfish, G. (2001). Higher education in the Philippines: Lots of access, little quality. The Chronicle of Higher Education, 48(2), 60-62.
Welch, A. R. (2007). Blurred vision?: Public and private higher education in Indonesia. Higher Education, 54(5), 665-687. https://doi.org/10.1007/s10734-006-9017-5