Academic Performance, Motivations, Attitudes and Study Habits on the Preparedness for Accountancy Licensure Examination

The declining passing percentages of the CPA Licensure Exam for the past years prompted this study, as lower passing rates brought pressure not only for future takers but also for stakeholders, like schools. The students at Liceo de Cagayan University were assess for their CPALE readiness. The study considers the participants’ academic performance, motivations, attitudes, and study habits. The data came from a Google Forms poll that 71 accounting students completed. Aside from that, the researchers used statistical methods such as frequency counts, percentages, weighted averages, and the Pearson Correlation Coefficient. The results show that the students’ motivations, attitudes, and study habits are satisfactory. While academic performance-wise, they were at 43.7% described as very good, 38% superior, 15.5% good, and 2.8% excellent. However, academic performances have no relevance to the student’s preparedness for the CPALE. Albeit, motivation is deemed to be the most relevant. These signified the need to make progress within the program, to respond to the current needs effectively. The researchers recommend innovating the teaching strategy and creating more motivational learning experiences. These could be done by inviting motivational speakers like CPAs or improvising the assessment methods for the students.

Keywords: CPA exam, success factor, passing rate, and accounting student