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Paper Details

Academic Performance, Aspirations, Attitudes And Study Habits As Determinants Of The Performance In Licensure Examination Of Accountancy Graduates

Jade B. Tan

Journal Title:Proceedings Journal of Interdisciplinary Research

The graduates it produces often determine the quality of education offered by an institution. In like manner, the quality of graduates produced by an institution is measured by their performance in licensure examinations. The study determined the level of students academic performance, aspirations, attitudes towards accounting and study habits. It also determined the performance of the graduates in the Certified Public Accountant (CPA) licensure examination, as well as the relationship of the academic performance, aspirations, attitudes towards accounting and study habits and the performance in the licensure examination. One hundred twenty-four (124) respondents were considered in the study which utilized the descriptive- correlational method. A survey questionnaire determined the level of academic performance, aspirations, attitudes and study habits. Official results of the CPA Licensure Examination were retrieved from the Professional Regulation Commission. The study employed frequency counts, weighted means, ranking and regression analysis as statistical tools. The respondents had good academic performance, high level of aspiration, favourable attitude towards Accounting and good study habits. Performance of graduates is above the national passing percentage, though, graduates do not make it in the first attempt. Graduates performed best in Theory of Accounts while the weakest performance is in Practical Accounting I. Academic performance, attitudes towards accounting and study habits are significantly related to the performance in the examination while level of aspirations was not related. The study recommended the emphasis of students persistence to work toward their goals, study habits and passion in accounting in admitting prospective students. Regular assessment through qualifying examination is also recommended to improve performance.