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THE PERFORMANCE OF PATRIA SABLE CORPUS COLLEGE IN THE CERTIFIED PUBLIC ACCOUNTANT BOARD EXAMINATION FROM 2004 – 2010: IT’S IMPLICATION TO THE ACCOUNTANCY STUDENTS _________________ A Thesis Submitted to The Faculty of the College of Accountancy Patria Sable Corpus College Santiago City _________________ In Partial Fulfillment Of the Requirements for the Degree BACHELOR OF SCIENCE IN ACCOUNTANCY (BSA) _________________ By: LANIE A. ANTIMANO JAYSON N. BORROMEO SHILBERLY A. BUYUCCAN

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THE PERFORMANCE OF PATRIA SABLE CORPUS COLLEGE IN THE

CERTIFIED PUBLIC ACCOUNTANT BOARD EXAMINATION

FROM 2004 – 2010: IT’S IMPLICATION TO THE

ACCOUNTANCY STUDENTS

_________________

A Thesis

Submitted to

The Faculty of the College of Accountancy

Patria Sable Corpus College

Santiago City

_________________

In Partial Fulfillment

Of the Requirements for the Degree

BACHELOR OF SCIENCE IN ACCOUNTANCY

(BSA)

_________________

By:

LANIE A. ANTIMANOJAYSON N. BORROMEO

SHILBERLY A. BUYUCCANILDEFONSO P. DEL ROSARIO

JULITO L. MARABULASCHRISTOPHER O. SANTIAGO

SUNNY JAY G. VALDEZ

October, 2011

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CHAPTER 1

THE PROBLEM AND ITS BACKGROUND

Introduction

The Bachelor of Accountancy Program provides a foundation of professional

knowledge, skills, values, ethics and attitudes that enable students to continue to learn and

adapt to changes throughout their professional lives.

In the face of the increasing and fast-paced changes in the world of work, it is

essential that Accounting students develop and maintain an attitude to learn, maintain their

competence as professional accountants later who possess the ability to work with others in

a consultative process and in cross-cultural and cross-border setting.

To cope with the trends in the world of work, Patria Sable Corpus College, one of the

growing Higher Education Institutions in Santiago City, began offering four-degree degree

programs in 1993.

The College of Accountancy and Management was opened offering Bachelor of

Science in Accountancy (BSA), Bachelor of Science in Business Administration (BSBA) and

the Bachelor of Science in Hotel and Restaurant Management (BSHRM) and Certificate in

Hotel and Restaurant Management (CHRM).

One of these degree programs offered was the Bachelor of Science in Accountancy

(BSA) which started in 2000. At the start, only a handful of students enrolled in this course

but later, the enrolment increased.

There were only two Instructors handling the major subjects in Bachelor of Science

in Accountancy.

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This course requires its graduates to take the board examination; particularly the

Certified Public Accountant Board Examination given by the Board of Accountancy (BOA)

through the Professional Regulatory Commission (PRC) .This board examination is given to

assess students’ level of learning in the different areas of Accountancy Program. This also

serves as the students’ vital tool as they practice their profession.

To what extent has the Patria Sable Corpus College (PSCC), particularly the College

of Accountancy and Management (CAM) major in accounting graduates performed in the

said board examination?

Were their board passers among the graduates in every school year since it started

offering this four-year degree program?

These queries motivated the researchers to conduct this study.

Conceptual Framework of the Study

The researchers anchored the conceptual framework of their study on the concepts

advocated by Kissock *(2009) when he said, “Evaluation is needed to determine if there is

progress, or there are weaknesses to be corrected, a comprehensive evaluation and a

scientific probing of the outcomes is essential.

Similarly, Wiles* (2008) stated that evaluation is a procedure of improving the

products, the process and even the goals themselves.

As such, assessment as similar to evaluation, will determine how effective is the

Accountancy Program, specifically on the preparation of its graduates for the board

examination.

To clarify the concepts advanced by the researchers, a paradigm to illustrate the

conceptual framework is presented on the next page.

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Figure 1. Schematic Diagram showing the Process of study

Number of graduates

Number of graduates

who took the CPA

board exam

Number of Board

Passer

Collecting

Tabulating

Computing

Analyzing and

Interpreting of Data

Enhanced Quality of

Performance in the

Board Examination

OutputInput Process

FEEDBACK

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The Inputs were the number of enrollees for every year since 2004 to 1010 and their

gender as well as the number of graduates who took the board examination and the number

of passers.

The Process involved the gathering of data, tallying, tabulating, computing, analyzing

the data, as well as interpreting those in the light of the objectives of this study.

The expected Output was the enhanced quality of performance in the board

examination.

Statement of the Problem

This study aimed to assess the performance of this institution, particularly the

College of Accountancy in the board examination for Certified Public Accountants since

School Year 2004 to School Year 2010.

More specifically, it sought answers to the following questions:

1. What is the subjects’ profile in terms of gender?

2. What percentage of the graduates took the board exam?

3. What percentage of the graduates are board passers since 2004 to 2010?

4. What percent of the board passers is male/female?

Scope and Delimitation of the Study This study was delimited to the assessment of the performance of this institution,

particularly the College of Accountancy in the board examination for Certified Public

Accountants since School Year 2004 to School Year 2010.

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It was further delimited to the subjects’ profile in terms of gender and percentages of

passers.

Significance of the Study

There were several reasons why this study was deemed significant. The results of

this study will benefit the following:

The Institution. The result of this study will give the administration first-hand data

and information on the performance of Accountancy Graduates in the Certified Public

Accountant Board Examination.

The School Administration. The findings of this study will identify the strengths and

weaknesses of the Accountancy Program offered in the institution; thus, the school

administration will be able to institute alternative measures to reinforce the strengths and

improve the weaknesses.

The Future Researcher. The result of this study will serve as guide to the future

researchers in conducting similar studies

Definition of Terms

The following terms are hereby defined for enlightenment of the contents of the

study.

Academe: It is any place of instruction, a school and the environment of college or

university. (The New Webster’s Dictionary at English Language, 2004)

Accountancy: It is an industry with a growing profile and an even faster growing

emphasis on accountability. It is the language of business. (Source:

http://www.insidebuzz.co.uk/buzz_board/accounting/what-is-accountancy.)

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Accountancy Program: It is based on the Philippine Institute of Certified Public

Accountants' 5-year prescribed enhanced curriculum. It aims to produce competent

professional accountants capable of making positive contribution over their lifetimes to the

profession and society in which they will work, and to provide students with the grounding in

the knowledge, skills and profession values essential to professional competency. (Source:

http://www.msuiit.edu.ph/academics/colleges/cbaa/programs.php)

 Accountant: This is someone who maintains and audits business accounts. (Source:

http://topics.wisegeek.com/topics/accountant.htm#)

Career: This term means an occupation or profession followed as a life’s work.

(Encarta Dictionary 2008)

 Certified Public Accountant (CPA): This is an accountant who has passed certain

examinations and met all other statutory and licensing requirements. (Source:

http://topics.wisegeek.com/topics/cpa.htm#)

  Certified Public Accountant Board Examination: It is a standardized test given as

part of the licensing process for professional certified public accountants.  (Source:

http://topics.wisegeek.com/topics/cpa-examination.htm#)

Curriculum. It is a course offered by an educational institution. (Encarta Dictionary

2008)

Data. It is information that has been translated into a form that is more convenient

to move or process. (Source: http://searchdatamanagement.techtarget.com/definition/data)

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Input . This is a statement that expresses a personal opinion or belief or adds

information. (Based on WordNet 3.0, Farlex clipart collection © 2003-2008 Princeton

University, FarlexInc)

Performance. It is the process of performing. (The Merriam-Webster Dictionary,

New Edition)

Process. (proc·ess ). It is a series of actions, changes, or functions bringing about

a result. (Source: http://www.thefreedictionary.com/process)

Skills. It is the ability to use effectively one’s knowledge effectively in doing

something. (Encarta Dictionary 2008)

Student. As used in this study, it is the person formally engaged in learning

especially one enrolled in a school or college; Is also a pupil. (Encarta Dictionary 2008)

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CHAPTER II

REVIEW OF RELATED LITERATURE AND RELATED STUDIES

This chapter presents a number of reviews of selected foreign and local literature

and studies which have significant bearing with the present study.

Related Literature

Foreign

Accounting was viewed as a social instrument, as a device that enabled humans to

better comprehend and control the world of business. Seen in large context, along with time

management and broader-skills in literacy and mathematics, accounting enabled business

people to quantify, summarize and interpret the abstract processes of business that could

be evidenced by transaction and captured within the double-entry system. (Previts and

Merino, 1998).

Paolillo and Estes (1982) found that accountants tended to make their career choice

decisions primarily during the first two years in college and that teacher influence was the

factor that had the greatest impact on them. Those results make the content and teaching

style of introductory of accounting particularly significant for sophomore business students.

According to Cirrelia Thaxton in her article entitled College Graduates Boast

Personal and Professional Mobility, “Higher education often produces upwardly mobile

workers who can contribute marketable and transferrable skills to the workforce. Having

skills in different areas of a particular field gives workers more opportunities to get raises,

promotions, and other employment benefits. College graduates who have experienced

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intense and rigorous learning situations have deeper understanding for on-the-job tasks. As

a result, they can advance more readily in their chosen careers.

The cited literature dealt with the work of an accountant and the factors which

motivated the students to pursue the accountancy profession while the present study deals

with the assessment of the performance of Patria Sable Corpus College in the Certified

Public Accountant Board Examination. Both studies are related to one another in the sense

that they discuss the accountancy profession.

However, they differ on the main focus of their investigation; the cited literatures

focus on the work of an accountant and the motivating factors which influence the student to

pursue the Bachelor of Science in Accountancy while the focus of the study at hand is the

assessment of the performance of Patria Sable Corpus College in the Certified Public

Accountant Board Examination.

Local

Flor Lacanilao, Ph.D., in her article entitled “Measuring Research Performance”,

stated that Chinese university has been leading in the rank of world universities based on

academic or research performance. So far, no university from the Philippines made it in the

top 100 in the Asia Pacific, or in the world’s top 500. The Philippines, however, has yet to

accept the established measures of research performance. Most of our researchers are still

engaged in the production of gray literature. Symptoms are seen at all levels of our

Research and Development endeavor, including graduate training, writing books and

manuals, giving research grants and awards, decision making, disseminating scientific

information, and implementing development programs. Among those to blame are

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academic science departments, awards bodies, journal editorial boards, funding and R&D

institutions, and the two national science organizations.

According to the IBON Facts and Figures, the literacy rate in the Philippines has

regressed a lot over the last ten years. This is attributed to the dwindling quality, relevance

and accessibility of education—the very basic rights of the Filipino youth as etched vividly in

the Constitution. Despite the good things that Department of Education has reported such

as the increased number of classrooms and students, the fact remains that the crowding

1:70 classroom ratio,  the decreasing aptitude of students and the decadence of the values

of the young, among hundreds others, hamper the progress of the state of education of the

country.

According to Carl Marc Ramota in his article “Education: A Low State Priority” that

poor performance of teachers are affected by the lack of teaching items and low salary for

the shortage of teachers, many graduates don’t pass the Licensure Examination Test for

teachers and end-up being idle or unemployed and the lack of sympathy from the

authorities.

The cited literature dealt with the factors affecting performance of different profession

in the Philippines while the present study deals with the Performance of Patria Sable

Corpus College in the Certified Public Accountant Board Examination. Both studies are

related to one another in the sense that they discuss the academic performance.

However, they differ on the main focus of their investigation; the cited literatures

focus on the performance of different profession as a whole while the focus of the study at

hand is the assessment of the performance of Patria Sable Corpus College in the Certified

Public Accountant Board Examination.

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Related Studies

Foreign

Paul A Gore in his study entitled “Academic Self-Efficacy as a Predictor of College

Outcomes” (2006) that there is a relationship between students’ self-efficacy beliefs for

academic tasks and milestones and their academic performance and that academic self-

efficacy beliefs predict college outcomes but that this relationship is dependent on when

efficacy beliefs are measured, the types of efficacy beliefs measured, and the nature of the

criteria used.

Hill (1998) investigated the effect of large sections on accounting students’

performance and perception in the introductory courses using research design which

controlled for instruction, examination content, and university setting. It showed that

students in large classes outperformed students in small classes when other explanatory

variables were considered.

As predicted by Wooten (1998) in his study “The Actual students’ Problems in Their

Daily Student Life”, revealed that aptitude and effort were both significant variables in

influencing performance of the traditional students. The traditional students, grade history

motivation and family responsibilities all influenced the amount of efforts the students put

forth. However, neither extracurricular activities nor work responsibilities influenced the

students’ effort. Motivation was significantly influenced by the students self-expectation and

their perceptions of learning environment. Motivation was the only variables that

significantly influenced effort.

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The cited studies dealt with the motivating factors that influenced the student’s

performance in the school while the present study deals with the assessment of the

performance of Patria Sable Corpus College in the Certified Public Accountant Board

Examination. Both studies are related to one another in the sense that they discuss the

performance of the accountancy profession.

However, they differ on the main focus of their investigation; the cited studies focus

mainly on the motivating factors which affect the performance of the student in the school

while the focus of the study at hand is the performance of Patria Sable Corpus College in

the Certified Public Accountant Board Examination.

Local

Katz Navon in her study “When Collective- and Self-Efficacy Affect Team

Performance, August 1, 2005” stated that collective-efficacy solidified as a meaningful team

construct and influenced team performance only when a highly interdependent task

required team members to closely interact and coordinate their efforts.

As a result in the study during 2004 by Bernarda Pinilla entitled “Educational

opportunities and academic performance to student mothers”, academic performance of

student mothers is lower than that of other groups of university students. The help provided

by her extended family in taking care of her children contributes positively to the

performance of the student mothers as a part-time student.

The findings in the study conducted by Emmanuel Jimenez, Vicente Paqueo and

Maria Lourdes de Vera, entitled “Student performance and school costs in the Philippines’

high schools” strongly suggest that private schools are an efficient purveyor of secondary

education in the formulation of policy measures that could threaten the existence of such

schools.

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The cited studies dealt with the influencing factors which aid the performance of the

students while the present study deals with the assessment of the performance of Patria

Sable Corpus College in the Certified Public Accountant Board Examination. Both studies

are related to one another in the sense that they discuss performances.

However, they differ on the main focus of their investigation; the cited studies focus

on the performance of students in relation to the their influencing factors while the focus of

the study at hand is the assessment of the Performance of Patria Sable Corpus College in

the Certified Public Accountant Board Examination.

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REFERENCES

Academic Self-Efficacy as a Predictor of College Outcomes: Two Incremental Validity

Studies Journal of Career Assessment February 1, 2006

Increasing Student Mathematics Self-Efficacy Through Teacher Training Journal of

Advanced Academics February 1, 2007

Generalized Self-Efficacy, Holland Theme Self-Efficacy, and Academic Performance

Journal of Career Assessment August 1, 2002

[email protected]

http://www.philippinestoday.net/index.php?module=article&view=273

http://www.suite101.com/content/college-graduates-boast--personal-and-professional-

mobility-a375974#ixzz1Wr6EG9Tk

http://www.thenewstoday.info/2010/01/05/issues.in.philippine.education.in.retrospect.html

http://bulatlat.com/news/5-11/5-11-priority.htm

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CHAPTER III

RESEARCH METHODOLOGY AND PROCEDURES

This chapter presents the brief discussion of the method used, and procedure that

was used by the researchers to gather necessary information regarding performance of

Patria Sable Corpus College in the Certified Public Accountant Board Examination from the

year 2004-2010. It also presents the discussion of research design, respondents of the

study, research locale, data gathering procedure, and statistical treatment of the data.

Research Design

In this study, the researcher used the Documentary Analysis. This is the appropriate

method for this study; hence, records and documents filed at the Registrar’s Office were

used.

Data Gathering Instrument

The data gathering instrument for this study was the internet and school records.

Subjects of the Study

The subjects of the study were the graduates who were board passer of CPA Board

Examination from the year 2004-2010 from the College of Accountancy of Patria Sable

Corpus College.

The distribution of respondents is shown on the table on the next page.

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Table1

Frequency and Percentage Distribution of Subjects of the Study by Gender and School Year

YearNo. Of Graduates Total

Male Female

F % F % F %

2004 5 45% 6 55% 11 16%

2005 6 38% 10 63% 16 24%

2006 3 33% 6 67% 9 13%

2007 2 100% 0 0% 2 3%

2008 4 67% 2 33% 6 9%

2009 3 27% 8 73% 11 16%

2010 5 38% 8 62% 13 19%

Total 28 41% 40 59% 68 100%

Legend:

F= frequency

%= percentage

Data Gathering Procedures

In conducting the study, the researchers asked permission to conduct the study

from the Dean of the College of Accountancy and Management and from the Registrar’s

Office to use records of the graduates who took the CPA Board Examination from the

School Year 2004 to 2010. The gathered data were tallied, tabulated, computed, analyzed

and interpreted by the researchers.

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Statistical Treatment of the Data

To be useful in the research analysis, the data gathered from the internet and school

record were statistically treated through the following

1. Frequency Count. It is the summary table in which the data are arranged into

conveniently established, numerically ordered class groupings or categories.

2. Percentage Computation. It will be used to determine the data on the distribution of

the respondents. Punzalan and Gabriel(2006) gave the formula in getting the

percentage:€

P = (Px) N/100

Where: Px = percentage required

N = number of item

100=constant number

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CHAPTER IV

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

This chapter presents the data in tabular form followed by analysis and interpretation of

answer to the questions raised in Chapter 1.

Table 2. Number of Graduates

YearNo. of Graduates

TotalMale Female

f % f % f %2004 5 45% 6 55% 11 16%2005 6 38% 10 63% 16 24%2006 3 33% 6 67% 9 13%2007 2 100% 0 0% 2 3%2008 4 67% 2 33% 6 9%2009 3 27% 8 73% 11 16%2010 5 38% 8 62% 13 19%

TOTAL 28 41% 40 59% 68 100%

Table 2.0 illustrates the number of accountancy graduates of Patria Sable Corpus

College from 2004 to 2010. In 2004, there were 11 graduates, 5 or 45% were male, 6 or 55%

were female. In the year 2005, the total number of graduates increased by 46% with 16

graduates of which 6 or 38% were male, 10 or 63% was female. From 2005 to 2006, the total

number of graduates decreased by 44% with 9 graduates, 3 or 33% were male, 6 or 67% were

female. The total number of graduates continues to decrease by 78% in the year 2007 with only

two graduates and all or 100% were male. In the year 2008, the total numbers of graduates

increased by 200% with 6 graduates, 4 or 67% were male and 2 or 33% were female. The total

number of graduates continues to increase in 2009 by 83% with 11 graduates of which 3 or 27%

were male and 8 or 73% were female. In 2010, the total numbers of graduates also increased

by 18% with 13 graduates, 5 or 38% were male and 8 or 62% were female. The total number of

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graduates from 2004 to 2010 were 68, 28 or 41% were male, 40 or 59% were female. As seen

in the table, 2005 got the highest number of graduates with 16 or 24% followed by 2010 with 13

or 19%, 2004 and 2009 with 11 or 16%, 2006 with 9 or 13%, 2008 with 6 or 9% and 2007 with

only 2 or 3% graduates.

The table 2.0 further reveals that majority of the graduates are female with 59% or 40

out of 68 graduates and the male have a percentage of 41% or 28 out of 68 graduates. It shows

that more female choose Accountancy program rather than male. It gives an idea that female

likes to work on the corporate world than male.

Table 3.0 Number of Board Takers

YearNo. of Takers

TotalMale Female

f % f % f %2004 1 20% 4 67% 5 45%2005 3 50% 0 0% 3 19%2006 1 33% 1 17% 2 22%2007 1 50% 0 0% 1 50%2008 4 100% 1 50% 5 83%2009 1 33% 3 38% 4 36%2010 5 100% 1 13% 6 46%Total 18 64% 8 20% 26 38%

The Table 3.0 shows the number of graduates of Patria Sable Corpus College who took

the CPA board examination. In 2004 graduates, only 1 or 20% of the male graduates and 4 or

67% of the female took the board examination. Only 3or 50% of the male graduates took the

board exam and no one in the female graduates in 2005. Only 1 or 33% of male graduates and

also 1 or 17% of the female graduates of 2006 took the board examination. In 2007, 50% or

only of the total graduates took the exam. For 2008 and 2010, 100% or all of the male

graduates took the board exam and only 1 or 33% of male graduates in 2009. 50% or 1 out of 2

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female graduates took the board exam in 2008, and 13% of female graduates in 2009 and

2010.

There were 26 out of 68 graduates or 38% of the total graduates already took the CPA

board examination. In this 38%, majority of the board takers are male with 64% and 20% of the

female. There are 5 or 45% of the graduates of 2004 took the board exam, 3 or 19% in 2005, 2

or 22% in 2006, 1 or 50% in 2007, 5 or 83% in 2008, 4 or 36% in 2009 and 6 or 46% in 2010.

Notice that male graduates were more valiant, confident and risk takers than the

female graduates.

Table 4.0 Number of CPA Board Passers

YearNo. of Passers among the graduates

TotalMale Female

F % f % f %2004 1 20% 2 33% 3 27%2005 2 33% 0 0% 2 13%2006 0 0% 0 0% 0 0%2007 1 50% 0 0% 1 50%2008 4 100% 1 50% 5 83%2009 1 33% 1 13% 2 18%2010 5 100% 0 0% 5 38%Total 14 50% 4 10% 18 26%

Table 4.0 shows the number of passers among the graduates of Patria Sable Corpus

College (PSCC) and the corresponding percentage per year and the percentage as a whole. At

batch 2004, there were only 11 graduates, 1 out of 5 males or 20% and 2 out of 6 females or

33% passed the board exams. In totality, among the 11 graduates, 3 or 27%of them were

already CPA. In the year 2005, among the male who are graduated, 2 or 33% of them passed

the board exams and none of the female passed. Out of 16 graduates, 2 or 13% of them have

a license. None of the nine (9) BSA graduates of 2006 passed the Board Exam. 2007 was the

year when it has a least number of graduates, there were only 2 male who graduated but 1 or

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50% of them was now a CPA. 2008 was a year where CPA passers of PSCC came into bloom.

On the 6 graduates in 2008, 5 or 83% are now CPAs of which, 100% or all of the males and

50% of the females. 2 out of 11 or 18% graduates of 2009 are now CPAs, of which, 1 or 33% of

males and also 1 or 13% of females or 38% of the total graduates.

Table 5.0 Rate of Board Passers

YearRate of Passer who take the exam

TotalMale Female

f % f % f %2004 1 100% 2 50% 3 60%2005 2 67% 0 0% 2 67%2006 0 0% 0 0% 0 0%2007 1 100% 0 0% 1 100%2008 4 100% 1 100% 5 100%2009 1 100% 1 33% 2 50%2010 5 100% 0 0% 5 83%Total 14 78% 4 22% 18 26%

Table 5.0 shows the rate of board passers in the CPA Board Exams among the

graduates. There were 5 graduates of 2004 who took the board exam and 3 or 60% of which

passed the board exam. The only male who took the board made it while 2 out of 4 or 50% of

the female passed. For the graduates of 2005, 2 out of 3 or 67% of male graduates passed the

board while no one in the female graduates took the board. Only 2 or 22% of the graduates of

2006 took the board exam but unfortunately, did not pass the board exam. In the 2007

graduates, only one (1) took the board exam and got his license as a CPA. Among the

graduates of 2008, 5 out 6 graduates took the board exam and the five (5) are now CPA board

passers. For the graduates of 2009, the only male who took the board got his license but only 1

out of 3 or 33% of the female graduates who took the board made it. 100% of the male

graduates of 2010 already got their CPA license and unfortunately, the only female who took the

board exam did not made it. It also reveals that since more male graduates took the board

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exam, majority of them got their license as a CPA with 78% of the total male graduates and

22% of the total female graduates.

In the overall results, only 18 out of 68 or 26% of the graduates passed the board

exam. Results show that, the more board takers, the more the possibility of passing the board

exams. It also reveals that more of the male graduates can handle the pressure of taking and

passing the board. It is safe to say that male graduates of Bachelor of Science in Accountancy

are more discipline in studying and intelligent than female graduates.

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CHAPTER V

SUMMARY, CONCLUSION AND RECOMMENDATION

This chapter of the study presents the summary of findings, conclusions and

recommendations.

I. Summary of the Results

Assessing the percentage of board passers in the CPA board exam by the college of

Accountancy and Management in Patria Sable Corpus College reveals the following results:

1. Respondent’s Profile in terms of Gender

As to the gender, majority of the respondents who graduated in Bachelor of

Science in Accountancy were female showing a percentage of 59% or 40 female and

only 41% or 28 were male.

2. Percentage of the Graduates who took the Board Exam

With regards to the percentage of the graduates, findings show that among the

68 graduates, only 26 or 38% took the board exam. Majority of the board takers were

male comprising 18 or 64% of the male graduates and 8 or 20% of the female

graduates.

3. Percentage of the Graduates who are Board Passers since 2004 to 2010

As an overall result, 18 out of 68 graduates or 26% are now enjoying their title as

Certified Public Accountant. It shows that passing the CPA board exam is really tough

and tricky.

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4. Percentage of the Board Passers in terms of Gender

Result reveals that most of the board passers are male with a rate of 50% and

10% were only female out of 68 graduates. As regards to the board takers, 14 or 78% of

the board passers were male and only 4 or 22% were female.

II. Conclusion

Based on the summary of findings of the study, the conclusions were

drawn/formulated;

1. That majority of the graduates belong to the women’s world but in terms of

the board takers and board passers, it was ruled by men.

2. With regards to the overall performance of the institution, there is a small

percentage or more than one fourth of the graduates who took the board

exam and get a hold of their license.

III. Recommendations

In light of the foregoing findings, the following are highly recommended;

1. Acquire additional reading and review materials to aid the students and instructors in

their studies.

2. Conduct seminars and workshops for the students and instructors to acquire new

knowledge and information.

3. Give the students fun but challenging activities that would inspire, encourage and

challenge them to pursue their studies with zeal.