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COLEGIO DE SEBASTIAN – PAMPANGA, INC.
Taking Another Chance: The Challenges Faced by the CPALE Retakers
and Quality Enhancements taken in Preparation for the Exam Retake
An Accounting Research Presented to the
School of Business Administration and Accountancy
of Colegio de Sebastian- Pampanga
City of San Fernando, Pampanga
In Partial Fulfillment of the Requirement for the Degree of
Bachelor of Science in Accountancy
Tanchiatco, Kyla Rose
Navarro, John Paul
Panlaqui, Alicia Joy
Reyes, China Ann
Juris C. Ponio, Ph.D.
Adviser
December, 2022
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COLEGIO DE SEBASTIAN – PAMPANGA, INC.
Acknowledgment
First and foremost, the researchers would like to express their deepest gratitude to
the Lord Almighty for His bountiful blessings, guidance, protection and strength to
complete this research work successfully.
We would like to acknowledge and give thanks to our Research Professor, Dr.
Juris C. Ponio. Being our professor for almost two years was very insightful to us. There
were challenges we faced but you managed to help us along the way. This may be our
last research in CDS but we are hoping we will cross our paths again for our upcoming
Thesis and Dissertation.
To our beloved Research Consultant and our “Papa”, Mr. Daryl Malonzo, we
thank you for pushing our limits to release our inner best selves. We may be scared
sometimes, especially during the mock defense but realize you are just teaching us. It was
a great privilege and great honor to work and study under your guidance. We hope we
made you proud.
A big thanks also to Ms. Joan Fajardo, Dr. Rowina M. Twano and Mr. Jason
Carreon for always time to us, for guiding us and sharing your knowledge, for auditing
and validating.
To our dearest panelists, thank you for taking the time to read,, evaluate and give
critics to our paper.
Lastly, we are extremely grateful to our parents for their love, prayers, caring and
sacrifices for educating and preparing us for our future. They all gave us motivation
throughout our journey.
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COLEGIO DE SEBASTIAN – PAMPANGA, INC.
Approval Sheet
This thesis hereto entitled:
“Taking Another Chance: The Challenges Faced by the CPALE Retakers
and Quality Enhancements taken in Preparation for the Exam Retake”
Prepared and submitted by Kyla Rose P. Tanchiatco, John Paul Navarro, Alicia Joy
Panlaqui and China Ann Reyes.
In partial fulfillment of the requirements for the degree of Bachelor of Science in
Accountancy has been examined and Recommended for acceptance and approval for
ORAL EXAMINATION
Juris C. Ponio, Ph.D.
Thesis Adviser
Approved by the Committee on Oral Examination with a grade of __________ on
December , 2022.
Jackie Lou Santos, MBA
Chairman
Dr. Rowina M. Twano Ma. Antonette Morales Guintu, DBM
Member Member
Accepted in partial fulfillment of the requirement for the degree Bachelor of Science in
Accountancy.
Russel T. Miranda, MBA Daryl Malonzo, MS, RPsy, RPm, CPHR
Chairperson Chief Operating Office
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COLEGIO DE SEBASTIAN – PAMPANGA, INC.
Table of Contents
Cover Page i
Acknowledgment ii
Approval Sheet iii
Certificate of Proofreading iv
Certificate of Plagiarism Scan v
Table of Contents vi
List of Tables and Figures ix
Abstract xi
Chapter I: Introduction 1
Background of the Study 1
Review of Related Literatures & Studies 4
Statement of the Problem 11
Conceptual Framework 12
Significance of the Study 13
Scope and Delimitation of the Study 14
Definition of Terms 15
Acronyms 15
Chapter II: Methodology 16
Research Design 16
Participants of the Study 16
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COLEGIO DE SEBASTIAN – PAMPANGA, INC.
Sampling Technique
Research Ethics
Research Instrument
Data Gathering Procedure
Data Analysis 26
27
Chapter III: Results and Discussion 28
Results 19
Discussion 20
Chapter IV: Conclusions and Recommendations 32
Conclusions 38
Recommendations 39
References 36
Appendices
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A. Interview Guide
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B. Letter of Request (Qualitative Auditor)
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C. Letter of Request (Dr. Rowina M. Twano)
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D. Letter of Request (Mr. Jason Y. Carreon)
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E. Validating Tool (Dr. Rowina M. Twano)
F. Validating Tool (Mr. Jason Y. Carreon)
G Professional Regulation Commission (PRC)
H Commission on Audit (COA)
I. Research Ethics Approval Form
J. Transcriptions
K. Proof of Interview
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Abstract
This qualitative study focused on the challenges faced by the CPALE retakers
and quality enhancements they employed in order to get a higher chance of passing.
The researchers used Exploratoy Research of research design as it was suitable
for expounding the data gathered from the participants based on the research objectives,
since this topic hardly found with little to no in-depth studies relating to this.
Moreover, the participants in this study are Certified Public Accountant (CPA) today
around the whole Region III who undergone retake or became a conditional passer. With
the, the researcher were able to gather and individually interviewed five (5) participants.
Hence, the 5 participants’ answers still made a data saturation. The point where there is
a repetition of answers on the specified questions already.
Results show that there are several challenges that hindered the participants to pass.
These were categorized into Internal and External Challenges. For the former, it contains
Uncertainties; Distractions; Pressure; Unpreparedness. The latter contains Financial
Difficulties and Outdated Principles. Based on the results, the participants employed
several preparations before taking the examination. Also, under the preparation employed
by them, they were all enrolled in a review center which also correlates to one of the
challenges which is the financial problems. Since, most of them enrolled outside their
respective residences, their transportation, tuition fees and other expenses caused by their
enrollment. Further, regarding the quality enhancements taken by the participants in order
to get a higher chance of passing are the following” focus on the concept, plan and
schedule, good character building and health should matter.
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