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In-House Review for CPA Exam Success

The three documents discuss research on accounting student performance. Perez (2015) found that only 46 out of 100 accounting students from a Philippine university passed the CPA licensure exam from 2006-2013. Difficult subjects included accounting practices 1 and 2 and auditing theory. Sugahara and Boland (2014) found that Japanese accounting students lacked awareness of critical thinking skills needed for professional accounting careers. Self-control, effort and pre/post-class work were keys to student success. Tan (2015) examined curriculum and instruction at a Philippine university to understand licensure exam performance.

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Aeksio Daerves
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242 views2 pages

In-House Review for CPA Exam Success

The three documents discuss research on accounting student performance. Perez (2015) found that only 46 out of 100 accounting students from a Philippine university passed the CPA licensure exam from 2006-2013. Difficult subjects included accounting practices 1 and 2 and auditing theory. Sugahara and Boland (2014) found that Japanese accounting students lacked awareness of critical thinking skills needed for professional accounting careers. Self-control, effort and pre/post-class work were keys to student success. Tan (2015) examined curriculum and instruction at a Philippine university to understand licensure exam performance.

Uploaded by

Aeksio Daerves
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
  • Performance of BSA Graduates in CPA Examination
  • Factors Influencing Success and Failure

Perez, C. (2015, September).

PERFORMANCE OF BSA GRADUATES IN THE CPA


LICENSURE EXAMINATION: BASIS OF ENHANCEMENT. Retrieved from
[Link]
[Link]

Sugahara, S. and Boland, G. (2014, August). How Accounting Students Define


Success, and the Factors Affecting their Success and Failure, While Studying in the
Accounting Schools of Japan. Retrieved from [Link]
[Link]/S1877042814034363/[Link]?_tid=d859cd38-
ddb5-11e7-9561-
00000aacb35f&acdnat=1512916054_823196de820a4cb0f776ae6da55379c8

Tan,J. (2015). PERFORMANCE IN THE ACCOUNTANCY LICENSURE


EXAMINATION OF THE UNIVERSITY OF EASTERN PHILIPPINES: A LOOK AT
CURRICULUM AND INSTRUCTION. Retrieved from [Link]
[Link]
ct=8&ved=0ahUKEwiHhfiyx__XAhXFbrwKHXgmCicQFgg0MAI&url=http%3A%2F%2Fw
[Link]-
[Link]%2Flinks%[Link]%3Fjournal%3Dijias%26application%3Dpdf%26art
icle%3DIJIAS-15-089-04&usg=AOvVaw1sMAu1ph-dHpXsHqcSTT4O

In a study conducted by Perez (2015) in the Lyceum of Philippines-Laguna, it

was revealed that the performance of every Accountancy students reflect and manifests

the school’s, which they belong in, competency and effectiveness as a learning

institution. It was mentioned in the study that out of 100 CPA Licensure Exam takers,

from year 2006-2013, only 46 became Certified Public Accountants. It was also stated

that Practical Accounting 2, Practical Accounting 1 and Auditing theory were considered

as difficult exams for both date of exam and batch of graduates. The performance of all
Accountancy students reflect and manifest the schools, which they belong in,

competency and effectiveness as a learning institution.

While according to Sugahara and Boland (2014), in their study to identify the

definition of success among students studying at Accounting Schools in Japan, and the

factors that affects their success and failures, it was stated that the students who would

aspire to professional accountants in the future, were not sufficiently aware of the

contemporary importance of critical and judgment skills. Furthermore, there is no doubt

that educators and tutors in Accounting Schools need to place and contribute a bigger

effort on enhancing students’ awareness of this important skill. In the analysis of the

authors, self-control factors, continuous effort and pre and post class work were

considered as key drivers for students for them to perceive that they had been

successful with their studies at the institution. The study then recommend that

Accounting Schools should facilitate initial orientation guidance and focus on the

provision of regular workshops where students can develop skills on self -management

and methods on how to prepare and review their set classes.

Perez, C. (2015, September). PERFORMANCE OF BSA GRADUATES IN THE CPA LICENSURE EXAMINATION: BASIS OF ENHANCEMENT. Retrieved
Accountancy students reflect and manifest the schools, which they belong in, competency and effectiveness as a learning inst

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