Introduction
The Bachelor of Science in Accountancy (BSA) program is defined by its
rigorous academic standards and a high-stakes environment aimed at
producing competent professionals for the global financial landscape. The
journey to achieving a CPA title is difficult. A candidate must first meet the
implied passing rate for BSA students in academic institutions and earn a
bachelor's-degree in accounting before ecoming eligible to take the LECPA
and become a CPA (Encio, 2022). Central to this journey are Mock Board
Examinations, which serve as high-fidelity simulations of the Certified Public
Accountant Licensure Examination (CPALE). According to Camacho et al.
(2026), these exams are not merely diagnostic tools but are significant
predictors of actual licensure success, with a strong correlation (r=.474)
between mock performance and final board outcomes. However, for many
students, a poor result in these simulations can trigger psychological distress
and a decline in Academic Persistence, the determination to remain in the
program despite institutional and personal hurdles (Lianza, 2025).
The decision to persist, however, is rarely a direct result of grades alone.
Modern educational psychology identifies Cognitive Flexibility—the mental
ability to adapt strategies to fluctuating internal and external environments—
as a critical buffer in high- pressure academic settings. Dove Medical Press
(2024) highlights that cognitive flexibility allows students to perform
"cognitive restructuring," enabling them to view academic setbacks as
solvable challenges rather than terminal failures. This adaptability is
particularly vital in the post-pandemic landscape, where students must
navigate rapidly changing instructional modalities and complex technical
standards.
Despite the established link between performance and persistence, there
remains a gap in understanding how internal psychological traits bridge this
connection. Recent findings by López-Crespo et al. (2025) in Frontiers in
Psychology confirm that psychological flexibility significantly mediates the
relationship between academic emotions and achievement, allowing
students to remain committed to long-term goals regardless of the "valence"
(positive or negative) of their immediate exam results. This study aims to fill
that gap by investigating this mediating role, accounting educators can
develop interventions that focus not only on technical drills but also on the
mental adaptability required to survive and thrive in the profession (Suarez
et al., 2025).Moreover by understanding this mechanism, accounting
educators can develop interventions that focus not only on technical drills
but also on the mental adaptability required to survive and thrive in the
profession.
References
Encio, H. A. (2022). Performance of the Bachelor of Science in Accountancy graduates in
the Licensure Examination for Certified Public Accountants (LECPA): A five-year
retrospective study. International Journal of Research Publications, 110(1), 143-156.
[Link]
Camacho, R., et al. (2026). Mock board examination results as predictors in the Licensure
Examination for Certified Public Accountants. Journal of Philippine Accountancy
Research, 14(2),45-59.
[Link]
Dove Medical Press (2024). Cognitive flexibility’s role in reducing academic stress and
enhancing student resilience. Psychology Research and Behavior Management, 17, 112-
128. [Link]
Frontiers in Psychology (2025). The mediating role of psychological flexibility on the
relationship between academic emotions and achievement. Frontiers in Psychology, 16, Art.
1571717.
[Link]
Laguna University (2025). Effectiveness of mock board examination in enhancing academic
preparedness for LECPA of fourth-year accountancy students. Institutional Research Office.
Link via R Discovery
Lianza, M. (2025). A systematic review of CPA licensure exam performance and its
determinants in the Philippine context. Philippine Education Review, 9(1), 102-118.
[Link]
López-Crespo, G., Mursalzade, J., Sánchez-Pérez, N., & Valdivia-Salas, S. (2025). The
mediating role of psychological flexibility on the relationship between academic emotions,
academic engagement, and academic achievement among university students. Frontiers
in Psychology, 16, Art. 1571717. [Link]
Suarez, T. M., et al. (2025). Effectiveness of mock board examination in enhancing
academic preparedness for LECPA of fourth-year accountancy students at Laguna
University. International Journal of Research Publications,
170(1). [Link]