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The document discusses various factors that can affect one's performance on the CPA licensure examination. It discusses that regular attendance at review centers is beneficial as review centers provide techniques to pass the exam and refresh lessons not covered in school. It also notes that having ample time, focus, and discipline during review is important, but work and social obligations can make this difficult. Test anxiety and nervousness were also found to negatively impact performance.

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shane lagura
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90 views2 pages

RRL Additional

The document discusses various factors that can affect one's performance on the CPA licensure examination. It discusses that regular attendance at review centers is beneficial as review centers provide techniques to pass the exam and refresh lessons not covered in school. It also notes that having ample time, focus, and discipline during review is important, but work and social obligations can make this difficult. Test anxiety and nervousness were also found to negatively impact performance.

Uploaded by

shane lagura
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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REVIEW CENTER FACTOR

In a study conducted by Albina, et al (2021), the participants believed that regular attendance
in review centers is a great advantage. The participants acknowledged that there are a lot of
things are taught in review centers that are not taught in school. The review centers provide
techniques in order to pass the CPA licensure examination. Self-review is also not enough in
order to pass the board exam, thus, enrolling in a review center will help in refreshing the
lessons.

PERSONAL FACTOR
According to the study of Albina, et al (2021), ample time, focus, and discipline during the
review is also a great factor that affects the results of the board examination. Because of work
and other responsibilities of the reviewees while reviewing, it is hard for them to focus and to
have enough time to study. Discipline is also a huge factor, since, some of the reviewees were
tempted to go out with their friends for fun. According to them, it is hard to resist that temptation.
In the same study, many of the participants considered that test anxiety and nervousness
played a huge role in passing the licensure examination. Once consumed by anxiety and
nervousness, even if you are prepared to take the exam, it is hard for them to focus and
everything seems useless. Some of the participants are also, having a hard time in retaining all
the things they have studied.
SYNTHESIS
The different studies and researches that were collected and compiled are both from
local and foreign countries. There are a lot of studies are similar to the researcher’s objectives
and these studies will be used as basis in attaining the research’s objectives.
Based on the studies, it is evident that CPA Licensure Examination is one of the hardest
licensure examination in the Philippines. In the past years, the passing rate for the CPALE is
continuously declining. It takes a lot of effort for a student in order to pass the said examination.
Therefore, passing it is considered as a big milestone in achieving the CPA designation.
The Board of Accountancy (BOA) and Professional Regulation Commission (PRC) are
responsible in conducting the CPALE. The licensure exam is composed of six major subjects,
wherein you need get a general average of at least seventy-five percent (75%) and at least
sixty-five percent (65%) in all subjects to be considered as “passed”.
On the other hand, the student’s readiness in taking the CPALE are influenced by
different factors. The factors the study will focus on are: Student Factors, Home and Family
Factors, School factors, Review Center Factors, and Personal Factors. With regards to the
results of the collected studies, all of these factors have high and significant influence on the
readiness of the students in taking the CPALE.
Every student have different study habits and determination in passing the CPA
Licensure Examination that have a great impact on the outcome of the said examination. Aside
from the internal factors, the examinees’ surroundings also influences their readiness in taking
the exam. Help and support from the family also plays an essential role in motivating and
encouraging the student.
The study of Herrero (2015); Fang-asan (2016); Shough, Stetson, Wanton, Tankersley,
(2018), the school where the student graduated also influences the student’s readiness and
success in taking the CPALE. The faculty and equipment of the university also affects the
students’ performance. The ability of the student to enter a review center is also a factor that
should be considered because attending one is a great advantage. The personal factors like
discipline, time, and emotional and mental state of the student are also considered significant.
The scholarly works posed an essential role in the field of education because it served
as basis for the improvement of different institutions like the academe sector and other
institutions related in taking the CPA Licensure Examination.
Most of the studies that are similar to the researchers’ objectives, the participants who
participated are those who already took the CPALE. In this study, the researchers aim to know
and study if the results will vary if the participants will be the graduating students who will soon
take the same board examination. The studies and pieces of literature compiled in this chapter
will serve as guide of the researchers in achieving the study’s objectives.

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