Performance Of An Accountancy School In Certified Public Accountant Licensure Examinations In The Philippines
Volume 1 - Issue 4, October 2017 Edition
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Author(s)
Romer C. Castillo
Keywords
accountancy, accounting education, certified public accountant (CPA), licensure examination
Abstract
The study aims to present a trend analysis on the Certified Public Accountant (CPA) licensure examination performance of an accountancy school in the Philippines and compare this performance with those of other schools. The research method used is mostly quantitative, in which statistical tables and graphs were utilized as tools in the analysis. The data used in the analysis were taken from the website of a government agency in-charge of professional examinations. The schools considered for comparison were selected purposively: three competitor private schools in the city or nearby city, three state universities in the same region and three top performing schools in the country. Results show that the performance of the subject accountancy school in the CPA licensure examination was declining continuously in the past five years. Although it had still considerably good performances annually as evidenced by higher passing percentage compared to national passing percentage, the difference on the passing rates was also decreasing yearly. As compared to its competitor schools in the locality, its performance was best in 2012 but poorest in 2016. Among the four state universities in the region, it was ranked first in 2012 and second from 2013 to 2016. However, it was the only school among the ten schools considered here for trend analysis and comparison that had a continuous decline from 2012 to 2016. Further, the gap between its passing percentage and those of top performing schools was escalating yearly. It is suggested that the subject school should look for corrective measures to perform better in next examinations, retake the lead in the locality and region, and be at par with top performing accountancy schools in the country.
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