ADMINISTRATIVE AND INSTRUCTION-RELATED FACTORS AND ITS RELEVANCE TO CPA BOARD EXAMINATION

Different factors are involved as to the performance of an examinee in his CPA board exam. In this study, the researchers determined the administrative and instruction related factors that are relevant in the CPA board exam performance of an examinee. This study was conducted by the researchers to help for the development of the accountancy program of Manuel S. Enverga University Foundation that might further help for the improvement of the university’s passing percentage as to CPA board exam. The objective of this study is generally to determine the relevance of administrative and instruction-related factors to the BSA graduates’ performance in the examination. The researchers also aimed to determine if there is any association between the foregoing factors and the performance in the CPA board exam. The researchers gathered the administrative and instruction-related factors and formed a questionnaire that were given to respondents. Through these questionnaires, the respondents were able to quantify their perceptions as to the level of relevance of the administrative and instruction-related factors to their CPA board exam performance. The researchers also conducted interviews with the chairperson of the university’s accountancy department regarding the accountancy program policies which is under the administrative factors. The respondents of this study were those accountancy graduates of MSEUF who took the CPA board exam from year 2011 to 2015 for the first time. The size of population was determined through the information given by the Dean of the College of Business and Accountancy. All the data gathered went through statistical computations. The researchers determined that all of the administrative and instruction-related factors that were gathered are relevant to the CPA board exam performance of an examinee. As to association, the researchers determined that all of the foregoing factors have no association with the performance in the CPA board exam.