THE INSTITUTIONAL FACTORS AND ACADEMIC PREPAREDNESS

OF UNDERGRADUATE ACCOUNTANCY STUDENTS

FOR THE CERTIFIED PUBLIC ACCOUNTANT
LICENSURE EXAMINATION IN
GENERAL SANTOS CITY

A Thesis
Presented to the faculty of the
College of Business Management and Accountancy
HOLY TRINITY COLLEGE OF GENERAL SANTOS CITY

In Partial Fulfillment of the Requirements for the Degree of

BACHELOR OF SCIENCE IN ACCOUNTANCY

By

CORDOVA, CHRISTIAN JADE

DEDAL, MARK JIE
HERRADA, JEFFREY
MOLANA, GENEVIE
MONIVA, AIZA JANE
SAPAL, SITTIE RAJMA

FEBRUARY 2022
 College of Business Management and Accountancy
Holy Trinity College of General Santos City
Fiscal Daproza Avenue, General Santos City
Philippines

APPROVAL SHEET

This Business Research Proposal entitled “THE INSTITUTIONAL FACTORS

AND ACADEMIC PREPAREDNESS OF UNDERGRADUATE ACCOUNTANCY
STUDENTS FOR THE CERTIFIED PUBLIC ACCOUNTANT LICENSURE
EXAMINATION IN GENERAL SANTOS CITY”, prepared and submitted by Christian
Jade Cordova, Mark Jie M. Dedal, Jeffrey C. Herrada, Genevie D. Molana, Aiza Jane C.
Moniva and Sittie Rajma B. Sapal has been examined and is hereby recommended for
acceptance and approval.

ADRIAN LLOVERAS, CPA

Adviser

PANEL OF EXAMINERS

DR. FRAULEIN A. OCLARIT

Chairman

MYLENE F. LACHICA, MBA DR. MYRA LOVE ARCEO

Examiner Examiner

Accepted and approved in partial fulfillment of the requirements for the Degree in
Bachelor of Science in Accountancy.

LOTIS D. CUBIN, DBA

Dean, CBMA

ii
 TABLE OF CONTENTS

Preliminary Pages Page

Title Page i
Approval Sheet ii
Table of Contents iii

CHAPTER

I INTRODUCTION OF THE STUDY

Introduction 1
Statement of the Problem 3
Hypotheses 4
Significance of the Study 4
Scope and Limitations 5

II REVIEW OF RELATED LITERATURE

Theoretical Framework 7
Synthesis 22
Research Gap 24
Conceptual Framework 24
Definition of Terms 26

III METHODOLOGY

Research Design 27
Research Locale 27
Respondents of the Study 28
Research Instrument 29
Data Gathering Procedure 30
Statistical Treatment 31
Ethical Considerations 32

REFERENCES 33

APPENDICES

iii
 A Transmittal Letter Addressed to the College Dean 35

B Survey Instrument 36

CURRICULUM VITAE 40

iv
 CHAPTER 1

THE PROBLEM AND ITS SETTING

Introduction

Institutions within the educational sector are anticipated to provide assistance

and produce professionals. Educators can furnish students with authority and a sense

of purpose (OECD 2018). As stated by Mathew (2018), educators could perhaps

thoughtfully design appropriate learning reflections for their students along the way.

These include early training during undergrad and honing them to become

entrepreneurs or work in business. Providing these results might be challenging,

especially in schools with Accountancy programs.

In the global context, the American Institute of Certified Public Accountants

(AICPA) recorded the lowest cumulative average Certified Public Accountant (CPA)

exam pass rates in the years 2011 and 2017 with 46% and 47.24%, respectively.

Conversely, in the year 2020, the passing rate increased to 53% with the lowest number

of takers due to the COVID-19 pandemic (Gleim Exam Prep, 2020). Exam passing rates

that averaged about 50% could be due to a variety of variables (NASBA, 2016). Some

of these are the college academic rating or achievement as measured by the General

Weighted Average (GWA) or Grade Point Average (GPA); the college entrance

examination; and faculty competencies as reflected in their instructional skills (Guanzon

& Marpa, 2014).

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 In the Philippines, the recently released statistics from the Professional

Regulation Commission (PRC) (2019) reveal that there was a declining trend of passers

in the Certified Public Accountant Licensure Examination (CPALE) over the past six

years. The PRC (2019) reported that only 2,075 out of 14,492 takers were successful in

passing the CPALE last October. This was the lowest recorded percentage of passers

in history. That being the case, more research is needed to tackle how Accountancy

students prepare for the CPALE. Additionally, the growing recognition of the importance

of detailed lesson plans of the schools for Accountancy undergraduates.

According to the study by Tan (2014), a college student's academic achievement

is strongly linked to their performance in the CPALE. Thus, undergraduate accountancy

students' strong academic preparedness and excellence might reflect the students’

success in the CPALE, as honor graduates have a much better likelihood of passing the

board exam. Furthermore, Hahn and Fairchild (2015) also discovered a link between

passing the exam and the successful educational practices employed in the classroom.

Thus, effective institutional factors might correspond to a higher institution’s passing

percentage based on students’ success in the CPALE.

Throughout this study, the researchers pinpoint independent variables which are

institutional factors such as the personality traits of the instructor, the teaching

performance of the instructor, and the physical and material resources offered by the

institution, which will reflect on the academic preparedness of undergraduate

accountancy students through their interests, study habits, and Grade Point Average

(GPA). The goal of this research is to look into the relationship between institutional

factors and the undergraduate’s academic preparedness, which will highlight

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institutional outlines used for the upcoming CPALE as well as seek to understand how

the socio-demographic information of undergraduate accountancy students influences

their academic preparedness.

Statement of the Problem

The main purpose of the study is to find out the significant relationship between

the institutional factors and the academic preparedness of undergraduate accountancy

students. Specifically, the aim of this study is to answer the following questions:

1. What are the socio-demographic information of undergraduate accountancy

students in terms of:

1.1. Age Bracket;

1.2. Sex; and

1.3. Type of school?

2. At what extent do undergraduate accountancy students perceive the

institutional factors in terms of:

3.1. Personality Trait of Instructor;

3.2. Teaching Performance of Instructor; and

3.3. Physical and Material Resources?

3. What level do undergraduate accountancy students perceive their academic

preparedness in terms of:

2.1. Interest;

2.2. Study Habit; and

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 2.3. Grade Point Average?

4. Is there a significant relationship between the institutional factors and

academic preparedness of undergraduate accountancy students in General

Santos City?

5. Is there a significant difference between the undergraduate accountancy

students’ academic preparedness and socio-demographic information?

Hypotheses

The study was guided by the subsequent null hypothesis:

1. There is no significant relationship between the institutional factors and

academic preparedness of undergraduate accountancy students.

2. There is no significant difference between the undergraduate

accountancy students’ socio-demographic information and their

academic preparedness.

Significance of the study

The following will benefit from the result of this research:

Accountancy Students

This will assist them in preparing for the actual board exam. It will also assist

them in expanding their knowledge, developing a good study habit, and equipping

themselves to pass the board exam.

4
Parents

To ensure that they are aware that their children are studying for the board exam.

As a result, they’re going to be able to offer moral, emotional, and financial assistance.

This allows parents to assist their children with their schoolwork.

College Accounting Instructors

This enables them to improve their teaching approaches to facilitate effective

learning. Encourage them to give their students plenty of time for discussion so they

may focus on the lessons where the students have the most difficulty.

School Administrator

The results could help them implement learning measures to nurture the

foundation of their students in theoretical and practical. Develop learning environments

and high-quality learning outcomes.

Future Researchers

This study would be helpful for them as a reference to make further research

about the subject matter.

Scope and Limitation of the Study

This study focuses on the relationship between institutional factors and the

academic preparedness of undergraduate accountancy students. The data will be

5
collected from at least 50% of the total population of third- and fourth-year students at

universities and colleges in General Santos City (GSC). In addition, the Family

Educational Rights and Privacy Act (FERPA), which places restrictions on the

confidentiality of student records, was one of the most unconstructive limitations of this

study. The research will be limited to gathering data towards undergraduate

accountancy students’ perceptions of the institutional factors and academic

preparedness to determine the significant relationship between the study variables.

6
 CHAPTER II

Review of Related Literature

This chapter presents a critical review of the literature on the main constructs

relating to this study, including the institutional factors and academic preparedness of

undergraduate accountancy students, and the correlation between the study variables.

Confluent educational theory and social cognitive theory were introduced to anchor and

guide the research variables. The theoretical, conceptual, and empirical literature were

reviewed to support the variables and identify the gap that must be filled by this

research.

Theoretical Framework

Chawla, et. al (2013) states that it is the teacher's responsibility to develop the

positive attitude of students towards the accounting course, while Esmaeili, et. al (2015)

corroborate that if teachers behave in such a way that they complete students' views

and opinions during the teaching process, show authority in criticizing students and do

not exhibit despotism, pay attention to students' state and feelings while lecturing and

explaining lessons and adjust their remarks accordingly, and finally encourage and

reward students, they observe differentiation in their behavior, which leads to progress

in students' learning. As a result, the concepts of Confluent Educational Theory and

Social Cognitive Career Theory were introduced. These principles promote a systematic

7
and holistic approach, as well as the use of confluent learning strategies to support

students’ personal and social-emotional needs.

Confluent Educational Theory

Confluent Education (CE) aims to teach the emotive and cognitive domains in a

systematic fashion, with both areas' education being part of the educational objectives.

CE is a holistic learning process that involves numerous parts of the learner, such as

thoughts, spirit, and cognition (Jenkins et al., 2018). Gergen (2012) thinks that cognitive

stress affects people’s thoughts and interpretations. The findings of Pérez et al. (2017)

show that the development of students' emotional competencies promotes innovation,

due to the latter's direct influence in shaping behavioral intent and its positive impact on

their cognitive antecedents (business attitudes and perceived self-efficacy) and that

students with a higher level of emotional competencies who receive proper education

will have a more positive attitude toward the subject discussed. It is also discussed that

two identified characteristics of moral attentiveness were found to be positively linked

with business ethics education (Wurthmann, 2012).

Awareness of the student's capacities, current beliefs, talents, and interests

should be the first step in any effective educational system. It's important to remember

that the student's cultural background has a big impact on these aspects. Finally,

education should promote an individual's spiritual, social, and moral development in

addition to the immediate content of the course (Jenkins, et al., 2018).

8
Social Cognitive Career Theory

Social cognitive career theory (SCCT) aims to explain three interconnected

aspects of professional development: (1) how basic academic and job interests develop,

(2) how educational and career choices are chosen, and (3) how academic and career

success is achieved. SCCT is distinct from, but complementary to, both Person-

Environment or Trait and Factor Theories and Developmental Theories (Lent, 2013).

Individuals are products of their environments, and their settings are products of their

interactions. Different factors in a person's environment have a bidirectional influence on

each other. Hanifa and Kahar (2015) propose that accounting students should have a

preferential position, a comprehension perspective on green accounting topics based on

their background studies as university students for four years or more.

9
 Figure 1. A Simplified view of how Career-related Interests and Choices Develop

According to Career Research, self-efficacy, outcome expectations, and goals

play key roles in SCCT’s models of educational and vocational interest development,

choice-making, and performance attainment. Umar, et al. (2019) also emphasized that

the purpose of getting chartered accountant (CA) qualification is closely tied to the

student's level of confidence and devotion. It also shows that the predicted benefits of

being a CA have a direct impact on the student's decision to pursue a career as a

certified public accountant.

Academic Preparedness

According to Gray (2014), the degree to which a student is prepared for a

learning experience is referred to as “academic preparedness,” which is determined by

two primary criteria. First and foremost, a student must possess general academic

knowledge and skills. For example, in order to comprehend how to balance chemical

equations, a student must first be able to execute elementary calculations, such as

adding and multiplying, as well as have a working knowledge of algebraic reasoning

and concepts, such as coefficients. Knowledge pertaining to the topic is another aspect

that influences academic preparation. Students will need specialized knowledge about

elements on the periodic table, atomic properties of the elements, and some

10
fundamental awareness about chemical reactions, for example, to balance chemical

equations.

A significant challenge for at least 25 percent of the students who attend Pueblo

Community School (PCC). These students lack the academic knowledge and skills in

reading and mathematics required for enrollment in a job training program (for the

workplace) or a credit-bearing, entry-level general education course. Academic

preparation has taken on a whole new meaning at PCC, with the majority of students

requiring remediation. The iGrad program, which launched a year ago, offers students a

way to finish remedial work in any subject in one semester, with the option of a two-

semester math sequence for those preparing for careers that need algebraic literacy.

Acceleration is accomplished through more accurate student assessments, offering

one-credit co-requisites that support college-level work, and pairing a redesigned

remedial course with a college-level course (Erjavic, 2014).

Students Interest
The power of student interest in a topic is enormous (McCarthy, 2014). When a

topic is connected to what students enjoy doing, they are more likely to spend time

thinking, dialoguing, and producing valuable ideas. Making learning contextual to rea-

world experiences is a significant learning approach when distinguishing for student

interests. The main content and concepts are frequently represented outside of the

classroom or school building in ways that students are unable to see, as if they are

traveling through life blindfolded. Differentiating by interests removes the blindfold,

11
allowing learners to see those invisible concepts become visible when teachers

organize content, processing, and outcomes.

Interest is only now becoming recognized as a vital link between cognitive and

affective concerns in learning and development. Dibabe, et al. (2015) first assume that

interest has a significant positive effect on choosing accounting as a career. Because

students are more likely to choose an accounting major when they consider accounting

to be interesting and enjoyable, their results, however, appear to show that interest in

accounting, students’ ability, desire to run a business, the need for a dynamic and

challenging environment, and high school accounting background have no significant

effect in choosing accounting as a career option.

Every undergraduate with a Bachelor of Science in Accountancy aspires to

become a Certified Public Accountant (CPA). CPAs are multi-talented professionals that

are considered a powerful group (Tan, 2014). Furthermore, CPAs are admired and

respected by their peers, clients, and society, bringing prestige and respect to their

careers. However, there are a variety of factors that affect a CPA's performance on the

Board of Accountancy's license examination, the most common of which being the

collegiate academic ranking or achievement as assessed by GWA or GPA, the entrance

examination for college, and the faculty as reflected in their instructional skills, should

have the necessary competencies.

According to Guanzon and Marpa (2014) and Pascual and Navalta (2011), the

admission test rating can be connected to respondents' licensure examinations; thus,

institutions should provide an entrance test with predictive validity along with board

12
exams to screen and manage the passing rate. As Daya et al. (2015) point out, the

entrance examination score of incoming students is one of the most important factors in

determining the performance of graduates in various board examinations.

Among the parameters studied by Tan (2014), the academic performance of a

college student has a strong correlation with performance on the licensure board

examination for certified public accountants. While Tan (2014) states that the study's

findings are not conclusive, the study's findings show that honor graduates have a

better chance of passing the CPA license examination. This supports Abellera's (2012)

statement, which has been validated and supported by different researchers in studies

connecting academic success with board exam performance, as said by Bongalonta et

al. (2018) and Alanzi (2015); this indicates that the better the academic performance of

Accountancy Program graduates, the more likely they will pass the CPA Board

Examination.

Furthermore, it might pique the student’s interest if they could gain personal

satisfaction with the career of accounting (Yudhantoko 2013). While Setianto and

Harahap (2017) stand that the larger the monetary reward/compensation, the more

interested the student is in pursuing a career as an accountant.

Study Habits

According to Jafari et al. (2019), the most important predictor of academic

performance is study habits, and global research has shown that study habits have an

impact on academic performance. As with Pattaguan (2018), study habits are the most

13
significant factor and must be persistent in order to pass the board examination.

According to the study’s respondents, accounting subjects require a deep

comprehension of ideas. Effective methods can be depended substantially together with

hard work and talent, and a good focus on studying and reviewing will undoubtedly help.

It has been demonstrated that students' learning styles have an impact on their

academic success. This suggests that study techniques are crucial in the learning

process in order to achieve better results. Sagarino and Corpuz (2011), on the other

hand, pointed out that various personal characteristics, notably during the review step,

were contributing to the respondents' poor performance. Due to a lack of focus and an

inability to conduct a thorough review, various extracurricular activities were among the

reasons why one might not pass on the first take.

Grade Point Average

According to the Great Schools Partnership (2013), a grade point average (GPA)

is a figure that represents the average worth of all final grades obtained in a certain

period of time. A student's grade point average, sometimes known as a GPA, is

computed by summing all of the student's final grades and dividing that amount by the

number of grades granted. The mathematical mean—or average—of all final grades is

the result of this calculation.

The relationship between grade point average (GPA) and employment longevity,

financial pay, and technical skill performance has been the subject of practically all GPA

research. In the study conducted by Auson et al. (2019), control variables in the

14
accounting curriculum, such as GPA, course burden, and internship experience, have

little bearing on the academic achievement of accountancy students. In some cases,

GPA could be the reason accounting students withdraw. Returning to school after a

period working, participation in a non-first choice program, dissatisfaction with program

choice and courses, and a low-grade point average, on the other hand, are all

significant factors of student withdrawal, according to logistic regression for full-time

students (Fortin et al., 2016). They added that a low GPA is the primary cause of

student withdrawal among part-time students. Other considerations appear to have an

influence on withdrawal decisions.

Institutional Factors

Andama (2020) states that the academic and non-academic support services

that may contribute to students' academic progress and educational quality are referred

to as institutional factors. International variances in accounting income demand

predictably alter the way economic income (change in market value) is incorporated

over time in accounting. The organization characterized the “shareholder” and

“stakeholder” corporate governance models of common and code law countries,

respectively, as resolving information asymmetry by public disclosure and private

communication. In addition, accounting income is directly linked to current payouts

under the legislation (to employees, managers, shareholders, and governments). As a

result, code law accounting income is delayed, especially when it comes to

incorporating economic losses. Regulation, taxes, and litigation all contribute to

15
differences among common law countries. The results have implications for security

analysts, standard-setters, regulators, and corporate governance (Ball et al., 2000).

According to Hao et al. (2013), however, the existing accounting literature on

institutional factors primarily uses cross-country settings to investigate the impact of

institutional differences on accounting information quality, and hence, regional

differences in levels of institutional development within a single country have yet to be

determined. According to Sellami and Gafsi (2017), institutional theory may be utilized

to investigate the process of IPSAS implementation in developing economies, and the

same can be said for IFRS adoption. This is because institutional theory is gaining

popularity in a variety of fields, and it has been incorporated into the accounting

literature as a useful framework for explaining the country-specific variables influencing

emerging nations' decisions to allow the use of IPSAS.

Personality Traits of Instructor

Characteristic patterns of thoughts, feelings, and behaviors are reflected in

personality traits. Personality traits reflect consistency and stability—a person with a

high extraversion score is anticipated to be friendly in various contexts and throughout

time (Diener et al., 2019). Universities and colleges have already conducted various

research to determine strategies and techniques for improving CPA performance

ratings, focusing on internal elements such as faculty, facilities, and retention and

admission policies. The role of faculty in the development of students is crucial. It

cannot be denied, however, as stated by Jalagat (2016), that even though students play

16
a significant role in the preparation for their licensure examination, the teachers are still

the most important characters in the classroom for students’ development. Teachers

serve as stewards of learning for their students, facilitating the sharing of knowledge.

According to a researcher, as stated in Jalagat (2016), the system of achieving tertiary

education objectives is based on the competency of college educators. Educators must

be mindful of what methods and strategies are most effective in achieving the desired

goals and objectives. This will entail obtaining educational ideals as well as increasing

their professional qualifications through seminars, training, and conferences. They can

improve their talents and performance by doing so.

Teaching Performance of Instructor

An instructor's teaching performance is defined as a teacher's demonstrated

impact on students' learning as measured by achievement scores, pedagogical

practices observed, or student questionnaires (Giannikas, 2021). The teaching

performance of college accounting instructors can affect the academic performance of

accounting students (APPIAGYEI et Al., 2014). The group of authors affirmed that

financial accounting teachers tend to polish their pedagogical material knowledge, as

well as their knowledge of the individual learner, as their years of teaching experience

grow. As a result, more experienced financial accounting teachers can have a greater

impact on a student's academic achievement than less experienced financial accounting

teachers. It may also be established that the instructor’s qualification and the students'

performance in Financial Accounting have a considerably favorable relationship.

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Physical and Material Resources

These are the tangible resources in every institution that can be plainly seen and

observed. Structures, machines, raw materials, vehicles, and other equipment are

examples of physical resources that can help an organization's operations and

procedures. Physical resources may differ from one organization to the next.

Classrooms/lecture rooms, staff offices, cars, health centers, libraries, laboratories, and

other physical resources in educational systems all contribute directly or indirectly to the

attainment of goals (Usman, 2016). Physical resource management in schools has a

direct impact on the learning environment and is a major factor in educational

performance. By tying school assets to basic education service delivery standards and

strategies, it is vital that school physical resource management practices match with the

school improvement plan. Providing a clean and safe environment for teaching and

learning is part of facility upkeep. It also entails the provision of suitable teaching and

learning facilities.

Accounting has largely been taught through traditional methods. While the

transmission of knowledge and information has been realized through the customary

form of lectures or debates, requiring the physical presence of both the student and the

teacher, rather than modern student-oriented applications and approaches (Dimitrios et

al., 2013). In the field of accounting, a variety of software packages could be used,

depending on the structure, goals, and requirements of each academic subject.

18
Quizzes, simulation games, and multiple-choice questions may be included in these

programs, which provide feedback and help students improve their analytical skills and

self-monitoring abilities.

According to Pattaguan (2018), the BS in Accounting Profession is a contributory

factor in not only taking the licensure exam but also succeeding in the board

examinations. The curriculum prepared them for the actual board examination by

providing them with the essential foundation. The combination of reviewing all of the

board-related subjects in your program of studies is also important for excellent

preparation for the licensure examination since it reinforces everything they had learned

before their senior year of college. According to Lianza (2016), the development of an

effective curriculum and instruction should be coordinated with the type of graduates

that a university produces. After four or five years of studying theories and concepts,

these graduates should be academically and mentally prepared to enter the real world.

Institutional Factors and Academic Preparedness

APPA (2014) pointed out that facilities' assets and operations can help

institutions achieve their goals in a variety of ways. Although the built environment may

have little impact on student learning, well-designed classrooms enable emerging

teaching methodologies like problem-based and team learning. Smart tactics and

imaginative utilization of buildings and grounds can help facilities organizations

significantly contribute to student success. Most administrators believes facilities have a

greater impact on student performance. Smart schools recognize the relevance of the

19
built environment in attracting, retaining, and teaching students, and invest in making

their campuses more student-friendly.

Teaching, research, extracurricular activities, and community participation are the

core tasks of any instructor in any educational institution. In reality, teaching is the most

crucial duty in educational institutions (Al-Hemyari, 2018). Creating and implementing

good teaching is the most crucial technique and one of the most important institutional

variables that determine students' academic success in higher education institutions. In

order to develop effective teaching, the teacher should concentrate on any component

that aids in the improvement of teaching methodologies or strategies that will help

achieve this goal. What constitutes “successful teaching,” and how it is achieved is a

topic that educators at all levels continue to dispute.

Mollel (2013) concluded that the majority of schools suffer from significant

physical facility difficulties when it comes to educational success. This indicates that

students have grasped and appreciated the significance of an institution's facilities.

Teachers continue to be the most important drivers of students' achievement since they

spend the most time with them. It is also critical for teachers' expertise in managing and

resolving students' poor performance and difficulties that are triggering their education

at the final assessment. It was also discovered that administrative support had a strong

association with licensure exam performance. It implied that with more administrative

support, performance on the licensure exam would improve as well (Ballado-Tan,

2015).

Tan (2014) signifies that the quality of an institution's education is frequently

determined by the graduates it produces. Similarly, the performance of graduates on

20
licensing exams is used to assess the quality of an institution's graduates. She also

added that positive attitudes toward accounting, when combined with appropriate study

habits, may lead to improved academic achievement and, as a result, a better

probability of passing the board exam. To be able to graduate from the program and

later pass the board examination, prospective freshmen must have a passion for the

field they are entering because, no matter how effective the other factors are, at the end

of the day, what will make them truly successful is their love for the field, which will drive

them to overcome all obstacles. A framework must be constructed to classify a student's

academic expectations and requirements so that any future student can prepare for

them (Aldino, 2021).

While the increased demand for CPAs is excellent news for the profession, the

gap between the number of individuals graduating with accounting degrees and those

taking the CPA exam is expanding (Coe, 2016). At the same time, the gap between the

number of students graduating with accounting degrees and the number of candidates

sitting for the CPA exam has widened slightly, while the rate of growth has moderated.

Academic preparations and the desire to take the CPA exam as soon as possible were

found to be positively related to the attractiveness of passing it. According to

expectancy theory, the attractiveness of performing well is partially responsible for an

accounting student's drive to achieve academic achievement (e.g., passing the CPA

exam). The findings imply that the prospect of passing the CPA exam can entice

students to take it.

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The Relationship between Socio-demographic Information and Academic

Preparedness

The following sociodemographic characteristics are investigated in relation to

learner participation: sex, age, education level, occupation, residency in urban or rural

locations, and Philippine region of domicile. The most powerful indicators of academic

preparedness are having a university degree and residing in a city. Recognizing that a

significant amount of heterogeneity in learners' involvement in computer conferences

may reflect those learners' sociodemographic characteristics has substantial

implications for conference design and facilitation (McLean et al., 2015).

Differences of Students Age, Sex, and Type of School

Most demographic characteristics are more difficult to define than age and

gender. Age is a fixed trait that can vary. In most population censuses, it is defined

chronologically, that is, in terms of the person's age at their most recent birthday

(Poston, 2019). School type, however, in the study conducted by Harry (2016) states

that when it comes to academic success, the type of school has no bearing. A variety of

school, student, and geographic aspects are taken into account.

A statistically significant association between student age and student preference

for various types of learning activities was discovered through data analysis (Simonds,

2014). In the study, older students had a considerably larger preference for films of

professors lecturing, whereas younger students preferred more interactive learning

tactics. Older students' focus group remarks reveal some of the reasons why they

22
consider watching video lectures to be beneficial to their learning, while younger

students' responses demonstrate how they learn best in online courses.

Synthesis

The related literature cited about institutional factors and academic preparedness

discussed how the institutional factors relate to the academic preparedness of

undergraduate accountancy students. Many studies concluded with some brief

prospects that the student must understand the significance of having strong academic

preparation to successfully pass the CPALE and the universities and colleges must

understand the importance of having effective institutional factors or accountancy

program measures and staff competencies to produce academically prepared students

for the CPALE.

It is the responsibility of the students to develop their knowledge about their

career choices through practicing good study habits and obtaining satisfactory grades to

increase the possibility of passing the board exam. It is also the responsibility of the

instructor to devise effective teaching strategies and pursue continuing education to

impart appropriate and sufficient knowledge to their students in order to produce more

successful professionals. The confluent educational theory and social cognitive career

theory were introduced to support and guide the research variables. The study of

Herrero, C.C. (2015) found that accountancy students perceived student-related factors

such as student interest in the course, time spent studying lessons in preparation for the

license examination, active engagement in University-led review sessions, as well as

23
the number of hours spent reading accounting books and materials have a significant

impact on CPA license examination success. On the other hand, school-related factors

such as adequate laboratories, equipment, supplies, materials, and physical facilities,

the availability of good accounting programs, and the availability of competent

accountancy faculty and staff have a moderate impact on the students' success in the

board examination. These findings were supported by numerous studies that attempted

to investigate the correlation between the perceptions of accountancy graduates’ on the

effectiveness of instructional factors and their academic achievements. However, the

relationship between institutional factors and academic preparedness based on the

perceptions of the undergraduate accountancy students in General Santos City will be

revealed according to the data collected in this study.

Research Gap

Studies that were published found that effective institutional factors affect the

students' academic preparedness for the CPALE. The research gap was identified as

related studies are concentrating further on investigating the significant relationship

between the teaching performance of instructors and the academic achievements of

students. The study attempted to fill these gaps by providing timely information in

General Santos City that discussed the academic preparedness of undergraduate

accountancy students for the CPALE and other contributing indicators of institutional

factors. This covered perceptions about the physical and material resources and the

relationship towards the personality traits of the instructor that affected the academic

preparedness of the students.

24
Conceptual Framework

The figure below illustrates the conceptual framework of the research. The

paradigm presents the variables that will be considered in the research.

INDEPENDENT VARIABLE DEPENDENT VARIABLE

Institutional Factors Academic Preparedness

a. Interest
a. Personality Trait of

Instructor b. Study habit

b. Teaching Performance of c. Grade point average

Instructor

c. Physical and Material

Resources

Socio-Demographic Profile
25
a. Age Bracket

b. Sex
 c. Type of School

Figure 2. The Conceptual Framework of the study

26
Definition of Terms

Academic Preparedness- Preparation of the students in terms of their academic

performance.

Institutional Factors- Institutional programs or requirements that students

should undergo before graduation.

CPALE- A licensure exam is taken by a BS Accountancy graduate before

bearing a CPA title.

Study Habits- It refers to the routine used by the students in order to acquire

knowledge and understanding in a certain period.

Physical and Material Resources- Factors where students can gain/attain

knowledge.

Professional Regulatory Commission- An agency that supervise and

facilitates any licensure exam in the Philippines and also the only agency that is

authorized to issue a professional license.

AICPA- A national professional organization based in the US for Certified Public

Accountants

Teaching Performance- An effort given by the instructor during his/her

discussions.

27
 Chapter III

RESEARCH METHODOLOGY

This chapter provides an overview of the research methods used in the study. It

contains information about the research design, research locale, respondents of the

study, research instrument, data gathering procedure, statistical treatment, and ethical

considerations.

Research Design

The researcher used a quantitative-descriptive and correlational approach as this

research method is suitable for analyzing the information statistically to describe the

undergraduate accountancy students’ perceptions of institutional factors and their

academic preparedness. This study aimed to determine the significant relationship

between institutional factors and the academic preparedness of undergraduate

accountancy students for CPALE in General Santos City.

Research Locale

This study is limited only to General Santos City. General Santos (formerly

known as Dadiangás and abbreviated G.S.C. or GenSan) is the Philippines'

southernmost city and is classified as a highly urbanized first-class city. General Santos

City is the home of eighteen (18) colleges and universities combined. This research will

be conducted in March 2022 at the following universities and colleges in GSC: STI

28
College, Villamor College of Business and Arts, Stratford International School,

Mindanao State University, Holy Trinity College, Brokenshire College, Ramon

Magsaysay Memorial Colleges, AMA Computer University, Notre Dame of Dadiangas

University, and Gensantos Foundation College Inc.

Figure 3. Map of Research Locale

Respondents of the Study

The respondents of the study are selected undergraduate accountancy students,

specifically third-year and fourth-year. The data will be gathered from at least 200

samples in the population of third-year and fourth-year accountancy students at least 10

universities and colleges in General Santos City. The sample will be chosen through

29
non-random sampling due to the restrictions in conducting face-to-face data collection.

This sampling method is also suitable for gathering data from a batch of respondents

that is easily accessible.

Research Instrument

The researcher will use an adapted-modified research survey questionnaire that

will be distributed electronically via google forms. The E-questionnaire is composed of

three different sections according to the sequence of the variables. The first section

determines the socio-demographic information of the respondents in terms of Age

Bracket, Sex, and Type of School attended.

The second section of the E-questionnaire is the instrument used to measure the

academic preparedness of the undergraduate accountancy students through their

perceptions in terms of their interests, and study habits that were modified based on the

instrument of Tan (2014) and also the academic preparedness through the students'

grade point average using the following scale:

Point Scale Description

5 Always

4 Often

3 Sometimes

2 Rarely

1 Never

30
 Descriptor Grading Scale

Outstanding 1.00

Excellent 1.25

Very Good 1.50

Very Good 1.75

Good 2.0

Good 2.25

Fair 2.50

Fair 2.75

Fair 3.00

Failed 5.00

The third section of the E-questionnaire uses 5-point Likert's scale to measure

the level of extent/desire to which respondents strongly agree or strongly disagree with

the indicators of the institutional factors variable that is composed of five (5) statements

provided about the personality traits of the instructor, five (5) statements for teaching

performance of instructor, and five (5) statements concerning the physical and material

resources.

Data Gathering Procedure

Researchers will ensure that the instrument is validated. After receiving consent,

the researchers will describe the study's goal and double-check that each respondent

meets their pre-determined criteria. Data will be collected through E-questionnaire

31
asking them about their age bracket, sex, and type of school attended. The second

section of the survey questionnaire will reveal the perceptions of the respondents

towards the personality traits of their instructor, the teaching performance of the

instructor, and the physical and material resources. The third section will measure the

academic preparedness of the respondents through their interests, study habits, and

grade point average. The survey will then be completed by the respondents, and the

forms will be examined, tallied, interpreted, and evaluated.

Statistical Treatment

The study will be analyzed using various statistical treatments.

Frequency and percentage will be used to determine the distribution of the

respondent's socio-demographic information.

A computed Mean will be used to analyze the data that will be gathered that

measures the extent of the study variables, which are the institutional factors and

academic preparedness of undergraduate accountancy students for the CPALE.

Pearson r will be used to determine the significance of institutional factors and

academic preparedness.

Lastly, Analysis of Variance (ANOVA) will be used to examine the significant

difference between the academic preparedness for the CPALE and the socio-

demographic information of the research respondents.

32
Ethical Considerations

The researcher will assure that the participation of the respondents is voluntary in

which the students consent to the procedure of the survey questionnaire.

The researcher will use an E-questionnaire through Google Forms to comply with

the COVID-19 pandemic restrictions. Thus, face-to-face data gathering will be

prevented for the safety of both the researcher and the respondents.

Essentially, the researcher will secure the confidentiality of the personal

information of the respondents. The respondents will also be given an option to disclose

or not disclose their names on the questionnaire.

33
 References

Alanzi, K. A. (2015). The influence of prerequisite grades on students’ performance:

Further evidence from Kuwait. The Journal of Developing Areas, 49(5), 1–9.

https://doi.org/10.1353/jda.2015.0056.

Al-Hemyari, Z.. (2018). Re: What are institutional factors that affect students' academic

success in higher education institutions?. Retrieved from:

https://www.researchgate.net/post/What-are-institutional-factors-that-affect-

students-academic-success-in-higher-education-institutions/

5af7f8198272c928041a0d32/citation/download.

Joseph, O., Yeboah-Appiagyei, K., & Fentim, D. (2014). The school environmental

factors that affect the academic performance of Senior High Financial Accounting

students in Tamale Metropolis in the Northern Region of Ghana. Advances in

Social Sciences Research Journal, 1(7), 133–144.

https://doi.org/10.14738/assrj.17.627.

Auson et Al. (2019). Student self-efficacy in Modular Accounting: A tool to improve the

academic performance of accounting students enrolled in the modular program

of De La Salle University. International Journal of Engineering and Advanced

Technology, 8(6S), 617–626. https://doi.org/10.35940/ijeat.f1124.0886s19.

Ball, R., Kothari, S. P., & Robin, A. (2012). The effect of international institutional

factors on properties of accounting earnings. Retrieved April 20, 2022, from

https://doi.org/10.1016/S0165-4101(00)00012-4.

34
Ballado-Tan, J. (2015). Performance in the accountancy licensure examination of the

University of Eastern Philippines: A look at curriculum and instruction: Semantic

scholar. undefined. Retrieved March 20, 2022, from

https://www.semanticscholar.org/paper/PERFORMANCE-IN-THE-

ACCOUNTANCY-LICENSURE-OF-THE-OF-Ballado-Tan/

e907ad4f0b659d8ee16aeafa23f9e19e3547427d.

Bongalonta, M. B., Villoso, Conde, & Bongalonta. (2018). The Relationship

between the Academic Performance and the CPA Licensure Examination

Ratings of BSA Students. Asian Journal of Multidisciplinary Studies 6 (10), 2018.

Chawla, C., V. Jain, and T. Mahajan, (2013). A Study on Students' Attitude Towards

Accountancy Subject at Senior Secondary School Level-With Reference to

Modarabad City. International Journal of Management, 177-184.

Coe, M. (2016). Factors That Influence a Student’s Intention to Sit for the CPA Exam.

The CPA Journal. Retrieved 2022, from

https://www.cpajournal.com/2016/08/01/factors-influence-students-intention-sit-

cpa-exam/.

35
 Appendix A

TRANSMITTAL LETTER ADDRESSED TO THE COLLEGE DEAN

Holy Trinity College of General Santos City

Fiscal Daproza Avenue, General Santos City
College of Business Management and Accountancy

LOTIS D. CUBIN, DBA

Dean, College of Business Management and Accountancy
Holy Trinity Colle of General Santos City
Fiscal Daproza Avenue, General Santos City

Dear Dr. Cubin,

GoodHoly!
We, the third-year BSA students of Holy Trinity College of General Santos City, are currently working on a
research study proposal entitled " THE INSTITUTIONAL FACTORS AND ACADEMIC
PREPAREDNESS OF UNDERGRADUATE ACCOUNTANCY STUDENTS FOR THE CERTIFIED
PUBLIC ACCOUNTANT LICENSURE EXAMINATION IN GENERAL SANTOS CITY."

In line with this, we are asking your permission to allow us to start with our data gathering in the said
municipality for the required data necessary for the completion of our study.

Your approval on this matter is highly appreciated.

Respectfully yours,

CHRISTIAN JADE CORDOVA GENEVIE MOLANA

MARK JIE DEDAL AIZA JANE MONIVA
JEFFREY HERRADA SITTIE RAJMA SAPAL

Noted by:

JAYPEE D. BIGNO, CPA PROF. ADRIAN LLOVERAS, CPA

Course Instructor Adviser

Recommending Approval:

JAYPEE D. BIGNO, CPA

Program Head, BSBA

Approved:

LOTIS D. CUBIN, DBA

Dean, CBMA

36
 Appendix B

SURVEY QUESTIONNAIRE

Dear Respondents,
You are invited to participate in this study, which will determine the
academic preparedness of undergraduate accountancy students in the
municipality of GenSan. And if educational institutions have an impact on
how you study and prepare for CPALE. We will refer to the research-made
questionnaire that we have prepared. We will not require you to provide
your name or any other identifying information, and you will remain
anonymous. Your participation is solely voluntary, and you may withdraw
from the study at any time. To this end, we would very much appreciate
your cooperation as the survey will conduct through Google form to ensure
our safety in performing this survey.

Research Title:

The Institutional Factors and Academic Preparedness of Undergraduate Accountancy

Students for the Certified Public Accountant Licensure Examination in
General Santos City

Questionnaire:
Student-related Factors
Direction: Please check (√) and rate yourself honestly based on what you actually did given the
statements using the following scale.

5- Always 4- Often 3-Sometimes 2- Rarely 1- Never

1. Interest 5 4 3 2 1
1. I make myself prepared for accounting subjects.          
2. I listen attentively to the lecture of my professors.          
3. I actively participate in the discussion, answering
exercises and/or clarifying things I did not
understand.          
4. I want to get good grades on tests, quizzes,
assignments, and projects.          
5. I got frustrated when the discussion is interrupted
or the teacher is absent.          
       

37
 2. Study Habits          
1. I keep my assignments up to date by doing my
work regularly from day today.          
2. I exert more effort when I do difficult assignments.          
3. I try to study during my peak time of energy to
increase my concentration level.          
4. I study the lessons I missed if I was absent from
the class.          
5. I study and prepare for quizzes and tests.          
6. During examinations, I forget the concepts,
formulas, and other details that I do not know.          
7. I put off solving accounting problems and doing
drill exercises.          
8. I prefer finishing my studies and my assignments
first before watching any television programs.          
9. I hesitate to ask my teacher for further explanation
of an assignment that is not clear to me.          
10. I have a specific place to study at home which I
keep clean and orderly.          

3. Grade Point Average

Descriptor Grading Scale Numerical Percentage Range

Outstanding 1.00 99-100

Excellent 1.25 96-98

Very Good 1.50 93-95

Very Good 1.75 90-92

Good 2.0 87-89

Good 2.25 84-86

Fair 2.50 81-83

Fair 2.75 78-80

Fair 3.00 75-77

Failed 5.00 Below 75

38
 Institution-related Factors
Direction: Please rate each item as to the extent/desire that your professors displayed
the following traits and behavior using the following scale:

5- Strongly agree 4- Agree somewhat 3- Neither agree nor disagree 2- Disagree

somewhat 1- Strongly disagree

1. Personality Traits of Instructor 5 4 3 2 1

1. Has a good relationship with the students and
other professors.          
2. Shows smartness, confidence, and firmness in
making decisions.          
3. Imposes proper discipline and is not lenient in
following the prescribed rules          
4. Has an appealing personality with a good sense of
humor.          
5. Is open to suggestions and opinions and is worthy
of praise.          
           
2. Teaching Performance of Instructor          
1. Explains the objectives of the lessons clearly at
the start of each period.          
2. Has mastery of the subject matter.          
3. Is organized in presenting subject matters by
systematically following course outline.          
4. Is updated with present trends, relevant to the
subject matter.          
5. Uses various strategies, teaching aids/devices,
and techniques in presenting the lessons          
           
3. Physical and Material Resources          
1. Lack of teaching staff.          
2. Inadequate or poorly qualified teaching staff          
3. Lack of educational material (e.g. textbooks, IT
equipment, library, or laboratory material).          
4. Inadequate or poor quality educational material
(e.g. textbooks, IT equipment, library, or laboratory
material).          
5. Inadequate or poor quality physical infrastructure
(e.g. building, grounds, cooling, lighting, and acoustic
systems).          

39
40
 CURRICULUM VITAE

PERSONAL INFORMATION

Name: CHRISTIAN JADE A. CORDOVA

Home Address: Prk. Malakas, Lun Masla, Malapatan, Sarangani Province
Date of Birth: May 23, 2000
Age: 21
Place of Birth: Koronadal City
Civil Status: Single
Religion: Roman Catholic
Father’s Name: Gil B. Cordova
Mother’s Name: Riza T. Almirante

EDUCATIONAL BACKGROUND

Tertiary: Holy Trinity College of General Santos City

Daproza Avenue, General Santos City
Bachelor of Science in Accountancy

Senior High School: Lun Padidu National High School

Junior High School: Lun Padidu National High School

Elementary: Sto. Niño Central Elementary School

41
 CURRICULUM VITAE

PERSONAL INFORMATION

Name: MARK JIE M. DEDAL

Home Address: Suli, Kiamba, Sarangani Province
Date of Birth: March 29, 1997
Age: 25
Place of Birth: Kiamba Sarangani Province
Civil Status: Single
Religion: Roman Catholic
Father’s Name: Glenn P. Dedal
Mother’s Name: Rosela M. Dedal

EDUCATIONAL BACKGROUND

Tertiary: Holy Trinity College of General Santos City

Daproza Avenue, General Santos City
Bachelor of Science in Accountancy

High School: Kiamba National High School

Elementary: Kiamba Central Elementary School

42
 CURRICULUM VITAE

PERSONAL INFORMATION

Name: JEFFREY C. HERRADA

Home Address: Purok 18, Fatima General Santos City
Date of Birth: June, 09, 1999
Age: 22
Place of Birth: Banisilan North Cotabato
Civil Status: Single
Religion: Roman Catholic
Father’s Name: Fred Herrada
Mother’s Name: Minda Herrada

EDUCATIONAL BACKGROUND

Tertiary: Holy Trinity College of General Santos City

Daproza Avenue, General Santos City
Bachelor of Science in Accountancy

Senior High School: Fatima National High School

Junior High School: Fatima National High School

Elementary: Banisilan Central Elementary School

43
 CURRICULUM VITAE

PERSONAL INFORMATION

Name: GENEVIE D. MOLANA

Home Address: Sitio Kablala, Brgy. Tamban, Malungon, Sarangani Province
Date of Birth: July 11, 2000
Age: 21
Place of Birth: Malungon, Sarangani Province
Civil Status: Single
Religion: Roman Catholic
Father’s Name: Jaime D. Molana
Mother’s Name: Estelita A. Dagting

EDUCATIONAL BACKGROUND

Tertiary: Holy Trinity College of General Santos City

Daproza Avenue, General Santos City
Bachelor of Science in Management Accounting

Senior High School: Holy Trinity College of General Santos City

Junior High School: Holy Trinity College of General Santos City

Elementary: Malinis Elementary school

44
 CURRICULUM VITAE

PERSONAL INFORMATION

Name: AIZA JANE C. MONIVA

Home Address: Surop, Governor Generoso, Davao Oriental
Date of Birth: May 16, 2001
Age: 20
Place of Birth: Surop, Governor Generoso, Davao Oriental
Civil Status: Single
Religion: Roman Catholic
Father’s Name: Antonio S. Moniva
Mother’s Name: Felicisima O. Caulo

EDUCATIONAL BACKGROUND

Tertiary: Holy Trinity College of General Santos City

Daproza Avenue, General Santos City
Bachelor of Science in Accountancy

Senior High School: Tanglaw National High School

Junior High School: Nangan National High School

Elementary: Aguinaldo Elementary School

45
 CURRICULUM VITAE

PERSONAL INFORMATION

Name: SITTIE RAJMA B. SAPAL

Home Address: Brgy. Pinol, Maitum Sarangani Province
Date of Birth: May 13, 2000
Age: 21
Place of Birth: General Santos City
Civil Status: Single
Religion: Islam
Father’s Name: Datumama T. Sapal
Mother’s Name: Rahma B. Sapal

EDUCATIONAL BACKGROUND

Tertiary: Holy Trinity College of General Santos City

Daproza Avenue, General Santos City
Bachelor of Science in Accountancy

Senior High School: Holy Trinity College of General Santos City

Junior High School: Maguling National High School

Elementary: Pinol Elementary School

46