New Era University

College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Factors Affecting the Performance in the

Certified Public Accountant Licensure Examination

A Research Proposal Presented to

The Faculty of the College of Accountancy
New Era University
New Era Quezon City

In Partial Fulfilment of the Requirements for the Course

Accounting Research Method

By

Arcal, Liane Marie C.

Campos, Marcial Jr., F.
Cativo, Ralph Lawrence P.
Dacera, Cristen Junna R.
Moreno, Methly Joy B.

July 2021
 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

TABLE OF CONTENTS

PAGE

TITLE PAGE

TABLE OF CONTENTS i

Chapter
1 INTRODUCTION
Background of the Study 1
Review of Related Literature and Studies 2
Theoretical Framework 8
Conceptual Framework 9
Statement of the Problem 10
Significance of the Study 11
Scope and Limitations 12
Definition of Terms 13
2 METHODOLOGY
Research Design 14
Population and Sampling 14
Source of Data 15
Data Analysis 16

QUESTIONNAIRE 17

REFERENCES 19
 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Chapter 1
INTRODUCTION

Background of the Study

The Philippine CPA Licensure Examination (CPALE) is one of the few enduring and
demanding professional examinations given under the supervision of the Professional Regulation
Commission (PRC). The percentage of takers who successfully passed the CPA board exam based
on the official releases of the PRC, ranges from a low of 14% to a high of 42% for the May and
October year 2014 to 2019.

In New Era University, the CPALE passing rate has not been consistent through the years –
with results surpassing the national passing rate down to something falling below it. Based on the
results of the May and October year 2014-2019 CPA licensure exam, the average passing rate of the
New Era University is 38.09% for the first-time takers. This invariably attests to the unusual level of
rigidity in passing the accountancy professional examinations.

With the low passing percentage trend, it is imperative to improve the performance of
accounting graduates who will take the CPA board examination in the future. With this, it is a central
idea to determine the factors that contribute to the success of passing the said examination, in order
to develop strategies, intervention, and remediation practices to further increase the number of passers
in the future.

As pinpoint by several studies and literature, success is effectuated by internal and external
factors. Specifically, in the CPA board exam, factors such as study habits, undergraduate studies
performance, motivation, school, home, and exam structure were discussed. The current research, on
the other hand, targets to add other factors to be studied, such as peer influence and taking multiple
formal reviews apart from the aforementioned factors: study habits, undergraduate studies
performance, school, and home, for these factors, was found out by the researchers as the most
significant elements in passing the CPA licensure examination. As a matter of course a research-
based study must be done in order to assert that the abovementioned factors are indeed a contributor
to successfully passing the said examination, hence the current study is to be conducted.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Review of Related Literature and Studies

According to Abrugar (2009) as cited by Herrero (2015) many critics say that the Certified Public
Accountant Licensure Examination (CPALE) is one of the most difficult professional board
examinations in the Philippines. The difficulty of passing the CPA board examination is reflected in
the relatively low passing rates both at local and national levels (Herrero, 2015).

As per the official releases of the Professional

Regulation Commission (PRC), here is the table
summarizing the passing rates from the year 2014
to 2019 CPALE. As shown in the table, the
passing percentage ranges from a low of 14.32%
(October 2019) to a high of 42.84% (May 2016).
We could as well notice how the trend goes down
starting from the year 2016 to the latest 2019 CPA
Table 1. May and October CPALE results (2014 – 2019)
board exam.

With the CPALE results exhibited, it became a central interest to many to determine the factors
that contribute to successfully passing the said board examination. As per Pattaguan (2018), success
on the Certified Public Accountant Board Licensure Examination is the outcome of a combination of
variables. Factors such as study habits, undergraduate academic performance, students’ aspirations,
home family, school, exam structures, accounting work experience were discussed in several studies
found (Ballado-Tan, 2014; Herrero, 2015; Pattaguan, 2018; Al-Duwaila, 2020).

Specifically, in the present study, selected factors such as personal factors that include study
habits, academic performance (GWA), number of formal reviews taken, school intervention
programs, home environment, and peer influence are the ones examined and discussed in the
succeeding paragraphs for the current researchers believes that the aforementioned factors are the
most significant elements in passing the said board examination.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Personal Factors

Study Habits

According to Ballado Tan’s research (2014), there is a strong link between study habits and
performance on the CPA licensing examination (p-value = 0.025). This is since good study habits
will aid students in critical reflection abilities such as selecting, analyzing, criticizing, and
synthesizing, which results in greater success (Balbalosa, 2015). Herrero (2015), also concludes that
it has an average impact on CPA performance. In addition, CPALE topnotch takers from the study of
Pattungan (2018) indicates that personal characteristics such as solid study habits, strong faith in God,
academic consistency, determination, and a positive view on life, for the most part, constitute the
internal environment that plays a significant influence in the success of topnotch graduates.

Moreover, in the study conducted by Al-Duwaila (2020), it is found out that not enough time
spent studying for the exam is the most significant factor impacting CPA exam results, followed by
embracing the concept of taking the exam. Therefore, it is advised that students must have a strong
desire for the discipline they have chosen to overcome any obstacles.

Academic performance - undergraduate studies

Several studies have shown that there is a correlation between the taker’s GPA and
examination results. Titan and Russell argue that candidates with higher GPAs have greater success
on the CPA exam. According to the study conducted by Ballado Tan (2014), academic performance,
represented by GPA, has a significant influence on the performance in the CPA licensure exam. Thus,
Al-Mutairi, Suluom, and Masoud (2014) investigated the link between different aspects of candidates'
undergraduate academic accomplishments and their performance on the CPA test, they discovered a
positive, statistically significant relationship between exam scores and the candidate's grade point
average (GPA) and general education credit hours. This is further revealed in the study by Herrero
(2015) as he compared the GPA and CPA board ratings (p-value = 0.05, df = 22). A student's
academic achievement reflects his degree of preparation for the board test. One of the strongest
indicators of his performance on the board exam is his five-year stay in college, as measured
quantitatively by his grade point average.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Taking formal reviews

Enrollment in a review school will indeed serve to refresh students' information gained
throughout their undergraduate years in college. However, whether or not a student gains from being
enrolled in a review school is dependent on the student. A student who has been committed to passing
the board test from the start is more likely to profit from the review school's services. A student who
did not take his or her undergrad preparation seriously, on the other hand, would not benefit from the
reviewed school as much as those who studied diligently during their undergraduate years (Valencia,
2017)

A study focusing on suggesting action plans to improve performance in the Certified Public
Accountant Licensure Examination, found out that students should undergo double review. Ideally,
first in RESA while still in their undergrad, and on CPAR upon graduation. Upon comparing the
Institutional passing percentage against the National passing percentage in the Licensure Examination
for Certified Public Accountants, multiple reviews showed a significant increase in the passing results
(Oliva et. al., 2017). Students who attend review courses offered by review institutions have a better
chance of passing the test. Students recognized the relevance of pre-board or mock boards
administered by the university and review school. Many respondents saw it as a useful tool for
preparing for the actual board exam. A comprehensive review is one of the recommendations for
passing the CPA board test in the Philippines. To have a better knowledge of the real board test,
students should take the mandatory review courses in the curriculum seriously and enroll in a reputed
review facility. Review schools have the most up-to-date resources and events for what's going on
the board. They help students with their CPA exam schedules and requirements to ensure that they
are on track (Herrero, 2015).

However, in the study of Yu (2016), only student perceptions of instructor effectiveness and
degree of effort impact accounting performance among the study habits, skills, and attitude variables.
Time spent studying, attendance at center review sessions, motivation, and study habits have no
discernible influence.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

School Intervention Programs

Many researchers asserts that one of the key characteristics that increase the chance of passing
the CPA exam is the university’s performance. To wit, one of the top-performing schools in the
Certified Public Accountant (CPA) Licensure Exam in the Philippines, is the De La Salle University
(DLSU), its passing rate was never less than stellar in the past five board exams. In the recent May
2019 board exam, 84.72 percent of its exam takers passed the examination as opposed to the 16.46
percent national passing rate (Cruzada, 2019). As per the topnotchers they produced, the modular
program implemented by the school and their academic system requires students to focus purely on
accounting subjects for a given set of terms compelling students to take an entire course in as little as
two to three weeks. This system helps them to prepare for the board exam and is a big factor in their
success. As one of their topnotcher explains, “That familiarity with pressure and the ability to grasp
a concept in a short amount of time made it much easier for me to deal with it (exam questions)”.
With this, we could infer that it is beneficial for a school to establish a system that trains the students
in learning at a fast pace, to be able to handle the time pressure in the CPA board exam and teach
them to plan their review effectively and efficiently.

Furthermore, based on the studies conducted by different researchers regarding factors that
contribute to CPALE success, they found out that school preparatory activities are a big contributor.
Lightweis (2016) recommended that accounting professors should apply their experience as
accounting practitioners and construct simulations that portray the challenges in the field. In addition,
it is very important to note that professors help students develop high self-efficacy beliefs by giving
them mastery experiences and opportunities to see others' mastery experiences, sending them timely
messages reassuring them of their ability to succeed, and interpreting students' emotional reactions
to success, failure, and stress (Darling-Hammond, 2019).

Tan (2014) further advocates the conduct of a qualifying examination to improve the
performance of the examinees. He also believes that it is critical to update the present curriculum to
align with the Commission on Higher Education's prescribed curriculum to eliminate unnecessary
topics. As per the research study of Herrero (2015), the accountancy graduates or examinees
recommended, that the CPA Licensure examination performance can be enhanced through
continuous improvement of the accountancy program, strengthening the University review courses,

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

improved strict observation of entry requirements for the accounting program and leveling of pre-
board/mock board examinations with actual CPA examination, further it is suggested that review
classes offered as part of the University's accountancy program are useful in influencing students'
performance on the CPA board examinations.

Home Environment

As for the study of Duya (2018), many of the respondents stated that moral support from
family has a significant impact on students' willingness to take the CPA Licensure exams in a family
or home setting. Respondents said that having the financial capability to pay for the 6-month review
without a scholarship is one of the key factors influencing their motivation to take the CPA Licensure
Examination. In support, Ballado-Tan’s (2014) study shows that students want a home where peace
and love reigned, as well as the opportunity to share their achievement with others and enjoy their
lives. This demonstrates that what they want is something other than material things. Consequently,
they would return to the fundamental unit of the community that shaped them into the people they
are now and subsequently view themselves as molders of future generations, thereby becoming a
member of a loving and peaceful family. The achievement of success is not just for them, but also for
others.

Peer Influence

Peer groups have a major impact on a student's academic success. As a result, the decisions
that students make about their academic achievement are of great influence.

In the study of Duya (2018), respondents were also motivated to take the CPA Licensure exam
because their close friends were doing so, thus they were inspired to do so as well. According to Paz
(2018), the 10th placer in the 2018’s veterinarian exam, one factor to her success in the exam is
finding a “perfect study group”, surrounding oneself with positive, hardworking people who will
motivate in doing your best is a must. This is supported by Renezzi (2018), another topnotcher who
encouraged “knowledge sharing” among fellow takers, like asking each other questions about the
subjects. As Ariel Joseph Nipas, a third placer in the CPALE in 2016 claims, sharing handouts, cool
shortcuts, and techniques with your peers is helpful, “If you can explain a lesson to them, it means
you understand it by heart!”. Furthermore, outperforming their classmates was not one of their goals.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

They engage in healthy rivalry, which means they desire to achieve but not at the expense of others
(Ballado-Tan, 2014).

To summarize the findings above, the overall average Certified Public Accountant Licensure
Examination (CPALE) rates from 2014 to 2019 do not even reach 50% which indicates a really low
percentage. As related studies and works of literature were evaluated, factors affecting this
performance consist of internal and external factors. Internal factors include (1) study habits, which
were found out to be the most significant factor, (2) academic performance, registering positive
correlation with CPA licensure examination results, and (3) taking multiple formal reviews, showing
a significant increase in the passing results. On the other hand, external factors include (1) school
intervention programs, which was asserted to be one of the key factors increasing chances of passing
the examination, (2) home influence, which serves as the financial and emotional foundation of an
examinee, and (3) peer influence, which affects greatly the motivation an examinee has. Therefore,
it is very beneficial to conduct a study that will specifically investigate the effect of the
abovementioned factors in the CPA licensure examination, to further strengthen the assertions, and
provide additional shreds of evidence to the existing body of literature and studies. Consequently, to
improve the performance of the CPALE examinees in the future.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Theoretical Framework

Task Difficulty

Diagram of Attribution Theory

The current study was anchored to the Attribution theory by Bernard Weiner (1974).
Attribution theory is defined as a psychological concept about how people explain the causes of an
event or behavior. Attributions are classified along a dimension known as the locus of causality from
internal and external (Marc, 2016). If the behavior is attributed to an internal locus of causality, a
person assumes that the outcome resulted from personal factors or something within us. It is all about
being aware that you are a person who controls your motivation and outcome which in turn, what
drives success. In the context of this assessment, it may denote that successful examinees’
performance in CPALE, may be attributed to the intrinsic factors such as their academic performance
in college and study habits, as well as the times they underwent formal review which manifests their
effort, passion, and perseverance they have from their undergraduate studies until their review for the
said examination.

The other locus of causality from Walberg’s Attribution Theory is the external locus. In this
principle, it is assumed that a person attributes the outcomes to factors outside of himself, or due to
situational factors. In this context: peer influences, the school, home environment, enrollment in a
review center are the outer factors that the respondents may perceive as an element of their
performance in the CPALE.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Conceptual Framework

The flow of the study can be shown in the diagrammatic format showing the
independent variables and dependent variables as summarized below.

HOME PERSONAL
FACTORS
ENVIRONMENT
• STUDY HABITS
• General Weighted
Average (GWA)
• NUMBER OF
FORMAL REVIEWS

SCHOOL
INTERVENTION
PROGRAM

PEER
INFLUENCE

CPALE PERFORMANCE
(CPALE RATING)

For any phenomenon, the independent variable is the cause while the dependent variable is
the outcome. The Certified Public Accountant Licensure Examination (CPALE) performance,
represented by the CPALE rating of the respondents, serves as the dependent variable and the factors
which include personal (study habits, GWA, number of formal reviews taken), home, school, and
peer factors as the independent variables of the study. Specifically, the relationship or level of effect
of these predictor variables to the outcome (CPALE rating) will be investigated to determine how
these factors affect the performance of the examinees in taking the said board examination.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Statement of the Problem

This study is to be conducted to determine the influence of the selected factors such as
personal, school, home, and peer to the performance in the Certified Public Accountant Licensure
Examination (CPALE) of the accountancy graduates of New Era University.

Specifically, the study will seek to answer the following research questions:

1. What is the profile of the respondents in terms of:

1.1 Undergraduate General Weighted Average (GWA)

1.2 Number of formal review(s) taken

1.3 CPALE rating

2. How may the result of the CPALE be affected by:

2.1 Study habits

2.2 Peer influence

2.3 School intervention programs

2.4 Home environment

2.5 Undergraduate General Weighted Average (GWA)

2.6 Number of formal review(s) taken

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Scope and Limitation

This research study will focus on investigating the factors affecting the performance of the
examinees in the CPA Licensure Examination (CPALE) from New Era University. Specifically, it
will discuss factors such as personal, home, school, and peer, and the extent of their influence in the
performance of the examinees in taking the board examination.

This study will limit its respondents only to the successful first takers of each batch in both
May and October in the years 2014 – 2019 CPALE (According to the PRC schedule of CPA Licensure
Examinations). The research study will utilize a descriptive study design and would make use of
survey questionnaires as the main instrumentation for data gathering.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Significance of the Study

This study aims to inform and provide knowledge about the factors affecting the results of the
Certified Public Accountant Licensure Examination of Accountancy graduates from New Era
University (batch 2013 - 2017).

This study is significant because it will give benefits to the following:

a. Students

This study will guide students to be more aware of the factors that could affect their
performance in the CPA Licensure Examination (CPALE). This awareness could help them plan their
review for the said examination effectively and efficiently.

b. Parents

This research will serve as a guide to parents when it comes to providing and supporting the
necessities of students in terms of financial, mental, and emotional stability to help their child achieve
greater results in the CPA Licensure Examination.

c. Educators

Professors and Reviewers can use this research study as a guide when it comes to teaching
approaches and how they will train and prepare their students to successfully pass the board
examination.

d. School Administrators

The current study will help the administrators in formulating their intervention programs, to
produce quality and competent graduates hence to achieve greater results in the CPA licensure
examination.

e. Future researchers

This study will be a basis for future researchers in their research that is to be conducted relating
to the field of this study. The results to be gathered in this study could be a supporting detail to the
next research to be proposed.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Definition of Terms

Certified Public Accountant Licensure Examination (CPALE). This is the licensure examination
required to be taken by aspiring Certified Public Accountants in the Philippines. This is conducted
twice a year in May and October.

CPALE rating. This is the result of the performance of the examinees in the CPA licensure
examination.

Documentary analysis. This is the method of analyzing the data provided by the PRC, to determine
the first-time takers who successfully passed the CPA licensure exam.

First-time takers. These are examinees who successfully passed the CPALE in the first take.

Formal reviews. This means enrolling in a formal review center in preparation for the CPALE.

Personal factors. This includes study habits, GWA, and the number of formal reviews taken by the
respondents.

General Weighted Average (GWA). The general weighted average of the respondents during their
undergraduate studies.

Home environment. This exhibits family motivation and support, and a learning environment in the
home of the respondents.

Peer influence. This refers to how the peers of the examinees influenced, help and motivate the latter
in reviewing or studying for the CPALE.

PRC. This is the abbreviation of Professional Regulation Commission. The one who supervises the
CPALE.

School intervention programs. These are the implementation and preparatory activities of the
school for their students for the board examination.

Study habits. This reflects the methods of studying and effort invested by the examinee in
preparation for the CPALE.
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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Chapter 2
METHOD
Research Design

The current study will utilize a quantitative research design. Specifically, the survey and the
correlational designs of descriptive research will be used. The survey design will be used to examine
current conditions or status of the population concerning their profile; perceptions on study habits,
peer influence, school intervention programs, and home environment that may influence performance
in the CPA licensure examination. The correlational design, on the other hand, will delve into the
relationships of GWA, multiple formal reviews, study habits, peer influence, school intervention
programs, and home environment with the CPA board examination performance of the BSA
graduates (batch 2013- 2017) of New Era University. Documentary analysis technique will also be
used to determine the first-time takers who passed the examination and to look into their CPALE
ratings.

Population and Sampling

Respondents of the study will be the first-time takers who successfully passed the May and
October CPA Licensure Examination (CPALE) for the years 2014 – 2019 from New Era University.
Based on the PRC report, there are one hundred twenty-five (125) CPALE passers from the
abovementioned dates. The total population sampling will be used in the current study because the
population size is relatively small thus it will be possible to make analytical generalizations about the
population being studied.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Source of Data

A survey questionnaire consisting of predetermined questions will be used to obtain the

complete information of what is needed in this research. Part I elicits information about the profile of
the respondents that include general weighted average (GWA), CPALE rating, and the number of
formal reviews taken. Part II measures the perception of the respondents as to the level of influence
of the factors that contributed to passing the CPA board examinations such as study habits, peer
influence, school intervention programs, and home environment. The researchers believe that the
respondents will be much more comfortable answering in a form, where they can stay anonymous,
than in a one-on-one interview.

Furthermore, the researchers design a questionnaire that will go through a validation process
to ensure that all items that were included in the questionnaire would answer the research questions
posited in the study. A pilot testing will be conducted by pretesting it to ten (10) CPALE passers.
Afterward, the items will be analyzed and will be improved to eliminate vague items (if there are
any). The questionnaire will then be finalized, and upon approval, will be distributed through an
online form for the convenience of the respondents. The PRC report on the CPA licensure
examination results for years 2014-2019 will also be utilized in the study.

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College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

Data Analysis

The data that will be gathered in this study will be analyzed quantitatively with the use of
Statistical Package for the Social Sciences (SPSS) statistics.

I. Profile of the Respondents

The first section which contains the profile of the respondents, such as the GWA, number of
formal reviews taken, and CPALE rating will be tabulated in the form of frequency and percentages.

II. The influence of the selected factors to the CPALE performance

Primarily, the composite score of the response as to the perception of the examinees regarding
the extent of influence of study habits, peer influence, school interventions, and home environment
on their CPALE performance will be calculated.

The table below depicts the corresponding scale and description of the Likert scale questions
as well as their respective value allocations.

Scale Description Value Allocation

4 Highly affected 3.50 – 4.00
3 Moderately affected 2.50 – 3.49
2 Slightly affected 1.50 – 2.49
1 Not affected 1.00 – 1.49

Furthermore, in order to determine the relationship of the abovementioned factors (study

habits, peer influence, school interventions, home environment, number of formal reviews taken, and
GWA) to CPALE rating, multiple linear regression will be utilized by the researchers.

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 New Era University
College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

QUESTIONNAIRE

Greetings!

As part of our requirement in the Accounting Research Methods course, we -- the researchers
taking Bachelor of Science in Accountancy in New Era University, are conducting a research study
entitled: “Factors Affecting the Performance in the Certified Public Accountant Licensure
Examination”. The questionnaire consists of an array of questions ranging from open-ended, yes or
no, and a Likert scale type of questions. Rest assured that your responses will be subject to the
protection of the Republic Act No. 10173, otherwise known as the Data Privacy Act of 2012. We are
hoping for your full participation and honest response.

Sincerely,
The Researchers

I.PROFILE OF THE RESPONDENTS

Name: ______________________(optional)
A. Undergraduate GWA
 1.00 – 1.25
 1.26 - 1.45
 1.46 - 1.75
 1.76 - 2.0
 2.01 - 2.25
 2.26 - 2.5
 2.51 – 3.0

B. How many times did you take formal review(s) before taking the CPALE?

Never Once Twice Three times Four times or more

C. CPALE RATING: (required) Other option: PRC report (to be check yet)

81% - 85% 81% - 85% 86% - 90% 91% - 95% 96% - 99%

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College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

III. SELECTED FACTORS AND THEIR INFLUENCE IN CPALE

Direction: For each statement place a check on the four-point scale to indicate your perception as to
the level of the influence of the following factors in the examinee’s performance in the CPALE.
4 3 2 1
Highly affected Moderately affected Slightly Affected Not affected

STUDY HABITS 4 3 2 1

1. Understanding the concepts of a topic, and not merely memorizing

the procedures.

2. Solving a lot of problems/practice questions.

3. Studying for at least four hours a day outside the class.

4. Studying in advance (undergrad and review class)

5. Getting back and focusing on topics you’re weak at.

PEER INFLUENCE 4 3 2 1

1. Surrounding yourself with peers who will motivate you

to do your best.

2. Exchanging thoughts and discussing lessons with peers.

3. Sharing of accounting review materials together.

SCHOOL INTERVENTION PROGRAMS 4 3 2 1

1. Board exam type of problems in quizzes and term examinations.

2. Qualifying examinations

3. Retention policy (quota grades)

4. In-house review program

5. Challenging professors

HOME ENVIRONMENT 4 3 2 1

1. Having parents/guardians that will support you financially.

2. Having parents/guardians that will motivate you to study.

3. Family with high expectations of you.

4. Having a conducive learning environment (at home).

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College Of Accountancy
No. 9 Central Avenue, New Era Quezon City, Philippines

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No. 9 Central Avenue, New Era Quezon City, Philippines

Duya, K. (2018). FACTORS AFFECTING THE MOTIVATION OF FCAT STUDENTS. Retrieved 6

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