The moderating effect of qualifying examinations on the relationship between the preparation and performance of CPALE takers

Clicks: 1
ID: 284564
2023
Free PDF
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This article has not been analysed, so there is no overall score — reader engagement is measured and shown alongside.
AI Quality Assessment
Not analyzed
Readership in this journal

Ranked #1,920 of 3,757 articles by views in Malay Journal

Most read Least read

Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 3,757 in total.

Mint this article as an NFT
Not yet minted

Create a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.

5 SUSD one-off · no wallet required
Sign in to mint
Abstract
In today’s business landscape, characterized by globalization and rapid growth, there is an undeniable demand for Certified Public Accountants, as they play crucial roles in financial reporting, auditing, tax compliance, and strategic decision-making. Universities are responsible for enhancing and developing programs that prepare graduates for licensure examinations and become highly skilled professionals who are well-prepared to meet the demands and standards of the industry. The Philippine Certified Public Accountant Licensure Examination (CPALE) is one of the most challenging professional examinations due to the depth and coverage of technical principles and applications. As a result, several HEIs have implemented retention policies, like qualifying examinations, to prepare their students for the BSA degree and the CPALE. DLSU has long been implementing qualifying examinations, but the university removed the qualifying examination policy to adjust to the new K-12 curriculum. This study aims to assess the impact of the implementation and non-implementation of qualifying examinations in the Accountancy program of DLSU-Manila in the preparation and performance of BSA graduates in the CPALE. The motivation and study habits of ID 117 and ID 118 graduates are examined to assess the impact further. A quantitative causal research design was utilized, and the respondents were chosen using purposive sampling. The survey questionnaire was adapted from various sources, and the Independent Samples t-test, Mann-Whitney U test, and PLS- SEM were employed as the statistical tools. A total of 64 respondents from ID 117 and 118 graduates participated in this study. Among the seven hypotheses, five hypotheses have shown no statistically significant differences. This implies that motivation, study habits, and CPALE performance are relatively unaffected regardless of the implementation and non-implementation of qualifying examinations. Key Words: qualifying examinations, motivation, study habits, CPALE
Reference Key
persistent_1760653040_68f16ef027210 Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Mallillin, Kate Loren Salac
Journal Malay Journal
Year 2023
DOI
DOI not found
URL
https://animorepository.dlsu.edu.ph/etdb_acc/98
Keywords Keywords not found

Citations

No citations found. To add a citation, contact the admin at info@scimatic.org

Comments

No comments yet. Be the first to comment on this article.