Scoring and Interpretation

The scoring and interpretation of data was based on the following categorization

and qualifications:

A. Academic Performance of the graduates

The academic performance of the graduates in terms of their college

GWA and performance in their integrated review subjects were measured

through frequency and percentage distribution.

B. Attitudes toward Accounting

The graduates’ thoughts, feelings, or beliefs toward accounting were

evaluated using Likert's 5-point scale to interpret the mean rating, five (5) as

the highest and one (1) as the lowest.

Rat Mean Value Adjectival Verbal Interpretation

e Rating

5 4.20 – 5.00 Strongly Agree Highly Favorable

4 3.40 – 4.19 Agree Favorable

3 2.60 – 3.39 Moderately Agree Moderately Favorable

2 1.80 – 2.59 Disagree Unfavorable

1 1.00 – 1.79 Strongly Disagree Highly Unfavorable

C. Study Habits

The routines, strategies, and techniques that the graduates adopted to

facilitate effective learning and retention of information were evaluated using

one (1) as the lowest.

Rat Mean Value Adjectival Verbal Interpretation

e Rating

5 4.20 – 5.00 Always Very Good

4 3.40 – 4.19 Often Good

3 2.60 – 3.39 Sometimes Average

2 1.80 – 2.59 Rarely Fair

1 1.00 – 1.79 Never Poor

D. Exam Preparations

The exam preparations made by the graduates after graduation was

measured through frequency and distribution in order to show what

preparations are most preferred and undertaken by the graduates for the CPA

licensure exam.

E. Performance in CPA Licensure Exam

The performance outcomes of the graduates in CPA Licensure Exam

was gathered and measured through frequency and percentage distribution to

ascertain the graduates’ performance result.

F. Correlation between Academic Performance and Performance of the

graduates in the CPALE, Attitudes toward accounting and Performance

graduates in the CPALE, and Exam preparations and Performance of the

graduates in the CPALE.

In order to determine the relationship between the independent and

dependent variable, Pearson’s correlation was used with the following

interpretation:

Coefficient, r Interpretation

±1.00 Perfect Correlation

±0.80 - ±0.99 High Correlation

±0.60 - ±0.79 Moderately High Correlation

±0.40 - ±0.59 Moderate Correlation

±0.20 - ±0.39 Low Correlation

±0.01 - ±0.19 Negligible Correlation

0.00 No Correlation

Positive When one variable changes, the other variable changes in the

Correlation same direction.

No Correlation There is no relationship between the variables

Negative When one variable changes, the other variable changes in the

Correlation opposite direction.

The research instrument used in this study was subjected to experts’

validation and pre-testing to ensure its validity and reliability. The research instrument

was reviewed by three experts in the field of accounting. Their assessment was

focused on the relevance of the questionnaire to the objectives of the study. Minor

revisions were made as the experts suggested removing some phrases in the

research instrument.

Furthermore, pre-testing of the research instrument was conducted to ensure

its accuracy, effectiveness, and relevance. The researchers looked for respondents

online who are qualified for the research pre-testing. There were thirty-three (33)

individuals who responded on the pre-testing. The respondents were accountancy

graduates from other schools who took the CPA licensure examination once for the

period May 2022 to October 2023. The result of the pre-testing confirmed the

accuracy, effectiveness, and relevance of the research instrument to the research

objectives. Thus, the result of these validation processes showed that the research

instrument was both valid and relevant.

Data Gathering Procedure

The official list of UEP graduates who took the May 2022 - October 2023 CPA

Licensure Examination for the first time was secured from the Chairperson of

Bachelor of Science in Accountancy, with the approval of the University president.

The official results of the CPA Licensure Examination were retrieved from the official

website of Philippine Regulatory Commission (PRC). In gathering data for this study,

the researchers designed an adapted but modified survey questionnaire based on

field. The researchers complied with the corrections and suggestions of the experts

who validated the research instrument.

After the approval and validation of the research instrument, permission to

conduct the survey was granted. The researchers distributed the instrument to the

respondents who were the first takers of the CPA licensure examination for the

period May 2022 to October 2023 from the University of Eastern Philippines. An

assurance was given to the respondents that their responses are subjected to the

protection of the RA No.10173, otherwise known as the Data Privacy Act of 2012,

and were used solely for the conduct of this study. Consent of the respondents was

secured by the researchers to collect their grades in undergraduate integrated review

subjects from the university. The survey was conducted using the web-based online

survey tool Google Forms. The respondents were given enough time to answer the

questions. To ensure that there was no duplication of responses, the researchers

enabled the google forms’ built-in ‘limit to 1 response and response validation’. If the

respondents made errors and their responses were already submitted, the

researchers have made sure that they can go back to the form again and make

changes.

After gathering the data, the researchers analyzed and interpreted the data by

applying the statistical treatment used in the study.

Statistical Treatment of Data

researchers. Statistical treatment was applied to the gathered data to ensure the

reliability of the results.

The following are the statistical tools employed to answer the problems posed in

the study:

1. Frequency and percentage distribution. This was used to measure the

Academic Performance of UEP accountancy graduates in a particular range in

terms of their General Weighted Average and Grades in integrated review

subjects, their performance status in CPA licensure examination, and exam

preparations.

2. Weighted Mean. This was utilized in determining the effects and significance

of the academic performances, attitudes, and study habits of UEP

accountancy graduates with their performance in CPA licensure examination.

3. Ranking. This was used after tallying the responses of the respondents. After

the data are sorted, the ordinal or numerical values of the data are replaced by

their rank. The highest item is given a rank of 1, the second highest item is

rank 2, and so on.

4. Pearson’s Correlation. This was employed to find out the relationships

between Academic Performance and Performance of the graduates in the

CPALE, Attitudes toward accounting and Performance of the graduates in the

CPALE, Study Habits and Performance of the graduates in the CPALE, and

Exam preparations and Performance of the graduates in the CPALE.

Acknowledgement
 First of all, I would like to express my gratitude to the Almighty God for his

guidance and protection bestowed upon me during the entire period of this research.

I would also like to thank our adviser, ma’am Rema Chan for her patience,

ideas, and suggestions that greatly contributed to the completion of this research.

Also, special thanks to ma’am Joan Abayon and ma’am Hyacinth Indira Hipe, our

panelist for their immense knowledge, guidance and corrections that led to the

improvement of this research.

Furthermore, special thanks to ma’am Jade Ballado Tan for her support,

guidance and advice throughout the completion of this research. I would also like to

thank her for her patience and understanding in giving us more time to finish our

thesis.

Finally, I would like to extend my heartfelt appreciation to my loved ones,

special ones, friends and family for their support emotionally and financially

throughout the thesis. I would also like to thank my fellow researchers, especially

Cristalyn Cho, who contributed the most in the entire period of this thesis. A very

special thanks to her for her patience, guidance, encouragement, and knowledge that

influenced us to work hard on the tasks assigned to us.