LEARNING COMPETENCE AND CONFIDENCE AMONG THE BSA STUDENTS

LOCAL

Learning competence and confidence are key factors in academic

success, especially in demanding programs such as Accountancy. Dela Cruz
and Villanueva (2020) found that mastery of foundational accounting concepts
and problem-solving skills was strongly associated with higher academic
performance. Moreover, consistent practice, clear guidance, and access to
academic resources enhanced learning competence, which in turn
strengthened students’ confidence.

In addition, learning confidence influences students’ engagement and

persistence. Santos and Reyes (2021) reported that students with higher
confidence actively participated in class discussions, sought clarification from
instructors, and coped effectively with academic challenges. These findings
suggest that confidence supports motivation and promotes effective learning
strategies.

Further, research on BSA students highlighted a strong link between

competence and confidence. Mendoza, Garcia, and Lopez (2022) found that
students who perceived themselves as competent in accounting tasks also
exhibited higher confidence in examinations and practical applications.
Additionally, structured academic activities and constructive feedback were
important in reinforcing both competence and confidence, which ultimately
improve academic performance and preparedness for professional practice.

REFERENCES:

Dela Cruz, R. M., & Villanueva, P. S. (2020). Academic competence and

performance of accountancy students in private higher education institutions in
the Philippines. Asia Pacific Journal of Multidisciplinary Research, 8(3), 45–52.

Mendoza, J. A., Garcia, L. T., & Lopez, K. M. (2022). Learning competence and
confidence among BSA students in Philippine universities. Philippine Journal of
Education and Learning, 6(2), 88–97.

Santos, M. E., & Reyes, D. F. (2021). Academic confidence and student

engagement among Filipino college students. Journal of Philippine Higher
Education Research, 4(1), 23–31.
FOREIGN

Learning competence and confidence are essential factors in academic

performance and persistence among accountancy students. Specifically,
students with stronger learning competence—such as mastery of concepts,
problem-solving skills, and effective study habits—tend to perform better and
adapt more successfully to the demands of professional programs (Smith &
Turner, 2021).

Moreover, confidence in learning significantly influences students’

engagement and resilience. Brown et al. (2022) found that students with
higher confidence were more likely to participate in class discussions, seek
academic assistance, and use effective learning strategies. Thus, confidence
acts both as an outcome of competence and as a motivating factor for
continuous skill development.

In addition, competence and confidence are reinforced through quality

instruction and practical application. Lee and Chen (2023) reported that
supportive teaching, timely feedback, and hands-on experiences
strengthened students’ accounting competence while boosting confidence in
applying knowledge. Overall, fostering both competence and confidence is
crucial for academic success and professional preparedness in Accountancy
programs.

REFERENCES:

Brown, T. R., Williams, K. L., & Davis, M. J. (2022). Academic confidence and
student engagement in higher education learning environments. Journal of
Educational Psychology, 114(3), 456–470.
[Link]

Lee, H. Y., & Chen, P. C. (2023). Instructional practices and their influence on
competence and confidence in accounting education. Accounting Education:
An International Journal, 32(1), 85–102. [Link]

Smith, J. A., & Turner, R. L. (2021). Academic competence and self-efficacy

among undergraduate business and accounting students. Journal of
Accounting Education, 56, 100732. [Link]
Performance Measure

Local Studies

Performance measures are essential indicators of students’ competence and

confidence, particularly in enhancement programs for Bachelor of Science in
Accountancy (BSA) students. In accountancy education, structured academic
activities such as tutorials, mock examinations, and assessment simulations
play a vital role in improving students’ mastery of accounting concepts and
examination readiness. Evidence shows that these structured interventions
enhance both academic competence and confidence, enabling students to
perform better in assessments and prepare more effectively for the CPA
Licensure Examination (Villegas & Lianza, 2025).

In addition, disciplined study habits and student readiness have been

identified as strong predictors of academic performance. Students who
consistently engage in structured learning activities demonstrate higher levels
of competence and confidence during assessments, indicating that
performance measures function not only as evaluative tools but also as
mechanisms for guiding enhancement programs and improving learning
outcomes (Maghinay, 2024).

Moreover, performance measures contribute to the identification of learning

gaps and the formulation of appropriate academic interventions. Well-
designed performance assessments ensure that enhancement programs
address students’ academic needs while simultaneously fostering confidence
and preparedness for professional licensure examinations (Reyes, Eisma, &
Cruz, 2025).

Foreign Studies

Consistent with local findings, international studies highlight the importance of

confidence and self-belief in academic performance. Students with higher
academic self-efficacy exhibit greater engagement, persistence, and mastery
of learning tasks, leading to improved academic outcomes (Meng & Zhang,
2023). Furthermore, self-efficacy has been shown to significantly correlate
with higher academic achievement, emphasizing that performance should be
measured not only through grades but also through students’ confidence and
perceived competence (Figueiredo, Fonseca, & Paiva, 2024).

Additionally, structured academic support programs have been found to

enhance both students’ confidence and academic outcomes. These programs
demonstrate that performance measures serve a dual function by assessing
competence while simultaneously strengthening confidence, which is
essential for sustained academic engagement and success (Voisin et al.,
2023).
Preparedness for Assessments
Local Studies

Preparedness for assessments is a crucial component of student learning

support systems, particularly in accounting programs where licensure
examinations determine professional advancement. Structured enhancement
activities such as tutorials, mock examinations, and problem-solving exercises
significantly strengthen students’ conceptual understanding and readiness for
the CPA Licensure Examination (Villegas & Lianza, 2025).

Furthermore, structured online review programs and consistent academic

engagement have been shown to enhance students’ competence, confidence,
and preparedness for licensure examinations. Regular exposure to review
activities allows students to become familiar with examination formats and
expectations, thereby increasing assessment readiness (Baliuag University
Research, 2025).

Similarly, active participation in review sessions, positive learning attitudes,

and disciplined study habits contribute to higher perceived preparedness and
confidence among BSA students. These findings suggest that preparedness
for assessments develops through continuous academic engagement
supported by structured performance measures (Gatela et al., 2024).

Foreign Studies

International research supports these findings by emphasizing the role of

structured assessment practices in reducing anxiety and improving
preparedness. Regular formative assessments enhance students’ self-
efficacy and help alleviate test anxiety, leading to better readiness for major
accounting examinations (Blondeel, Everaert, & Opdecam, 2024).

Moreover, students with higher self-efficacy demonstrate greater engagement

and improved assessment readiness, indicating that confidence plays a
central role in examination preparedness (Kottara, Asonitou, & Kavalieraki-
Foka, 2025). Confidence and preparedness have likewise been identified as
significant predictors of academic success in accounting education,
reinforcing the importance of structured assessments in enhancement
programs (Viviers, 2023).
Confidence in Accounting Concepts
Local Studies

Confidence in accounting concepts is a vital factor in developing students’

competence and readiness for professional examinations. Active participation
in structured academic activities enables students to strengthen their
understanding of accounting principles and increases their confidence in
handling licensure-related tasks (Tablante & Vasquez, 2020).

However, confidence levels vary across accounting subjects. While students

tend to exhibit higher confidence in basic accounting concepts, confidence is
often lower in advanced areas such as auditing and financial analysis. This
disparity highlights the need for targeted enhancement programs to
strengthen competence and confidence in more complex accounting topics
(Castillo et al., 2025).

Additionally, academic performance and intrinsic motivation have been shown

to significantly influence students’ confidence in applying accounting
principles. Structured support programs play an important role in reinforcing
both competence and confidence, particularly among students facing
academic challenges (Micabalo & Cruspero, 2022).

Foreign Studies

International studies further emphasize self-efficacy as a key determinant of

confidence in accounting concepts. Students with higher self-efficacy
demonstrate stronger engagement, greater confidence, and improved
academic competence (Kottara et al., 2025). Similarly, students who possess
strong confidence in their accounting abilities perform better in assessments
and show higher levels of conceptual mastery (Viviers, 2023).

Moreover, formative assessments have been found to enhance confidence,

reduce anxiety, and improve competence in accounting education. These
findings support the effectiveness of structured enhancement activities in
building students’ confidence and reinforcing their understanding of
accounting concepts (Blondeel et al., 2024).
REFERENCES BOTH LOCAL AND FOREIGN

Baliuag University Research. (2025). BSA students’ level of preparedness in taking

the CPA Licensure Examination through online review. Baliuag University Research
Journal.

Blondeel, E., Everaert, P., & Opdecam, E. (2024). Does practice make perfect? The
effect of online formative assessments on students’ self-efficacy and test anxiety.
British Accounting Review, 56(4).

Castillo, M., Reyes, P., Santos, L., & Cruz, A. (2025). Demographic variables and
confidence levels of BS Accountancy students in Laguna University. International
Journal of Research and Publication, 6(5), 112–120.

Figueiredo, E., Fonseca, C., & Paiva, T. (2024). Self-efficacy and academic
performance in higher education: A case study. European Public & Social Innovation
Review, 9, 1–16.

Gatela, J., Oras, R., Paguidopon, A., & Pale, C. (2024). Academic performance,
motivation, and preparedness of BSA students for the CPA Licensure Examination.
Asian Scientific Journal, 5(2), 112–128.

Kottara, C., Asonitou, S., & Kavalieraki-Foka, D. (2025). Students’ self-efficacy in

accounting education: Evidence from a Greek university. International Business
Research.

Maghinay, A. S. (2024). Correlates of CPA board exam performance: Study habits

and readiness. International Journal of Multidisciplinary: Applied Business and
Education Research, 5(8), 3025–3038.

Meng, Q., & Zhang, Q. (2023). The influence of academic self-efficacy on university
students’ academic performance: The mediating effect of academic engagement.
Sustainability, 15(7), 5767.

Micabalo, J., & Cruspero, R. (2022). Factors affecting accountancy graduates’

readiness for the CPA Licensure Examination. ResearchGate.

Reyes, J. P., Eisma, J. A., & Cruz, M. S. (2025). A systematic review of CPA
licensure exam performance and its determinants in the Philippine context. Journal of
Interdisciplinary Perspectives, 3(12), 66–72.

Tablante, R., & Vasquez, J. (2020). Level of preparedness and confidence of BS

Accountancy students in taking the CPA Licensure Examination. Studocu Research
Repository.

Villegas, K. E., & Lianza, T. S. (2025). Performance in the CPA Licensure

Examination and the impact of developmental activities in the undergraduate
program. International Journal of Business, Accounting & Management, 2(6), 1–14.
Viviers, H. A. (2023). The impact of self-efficacy beliefs on academic success in
introductory accounting. Accounting Education.

Voisin, L. E., et al. (2023). Academic support environment impacts learner affect and
performance. Student Success Journal.