Perceptions of ABM Student

PANGASINAN NATIONAL HIGH SCHOOL
Lingayen, Pangasinan
Perceptions of the Grade 12 Accountancy Business Management (ABM)

Student in Taking the CPA Licensure Examination
A Research Study
Presented to the Faculty of
In Partial Fulfillment
Of the Requirements for Practical Research I
Under ACCOUNTANCY BUSINESS AND MANAGEMENT
Chenelle Anne L. Celestre
Vevergie L. Salgado
Ernalyn Joy Vila
Billy Jr. I. De Guzman
Ma. Allena L. Malicdem
Julie Ann B. Gonzales
Angelyn G. Dadacay
John Aliecesther DA. Ignacio
Shekinah DL. Castro
Maria Daniela V. Alcantara
Elena Mae D. De Guzman
The Researchers
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CHAPTER I
INTRODUCTION
Board Examination is the most awaited exam of every graduating student

in B.S Accountancy. It is a way to prove to yourself and others, that you take the
right track and you chose the right field of your interest and the risk of failing it
is one of the reasons why students discontinue to pursue their dreams and their
chosen careers and shift to another course, instead.
As an ABM student you are about to view yourself as an accountant

someday. And take the Bachelor of Science in Accountancy course in college.
And become a Certified Public Accountant after passing the board exam.
According to the BS in Accountancy in the Philippines (2010) “The

Bachelor of Science in Accountancy (BSA) program is composed of subjects in
Accounting - financial, public, managerial, audit, administration, business laws
and taxation. It is not limited to business subjects, but also to other fields as
well, such as banking and finance, government, social services, education, and
more. The program also teaches students to integrate information technology
concepts into business systems, in order to create a more systematic in organize
way of strong business related. As a student you will be taught computerized
Accounting systems, and basic understanding of computer programming and
auditing systems. The program also instills in students the importance of
computational and communication skills both in written and oral English”.
Although, BSA Program only requires basic mathematical operations,

many students end up shifting to another course because they cannot withstand
the demands of Accountancy. Also Certified Public Accountant Licensure
Examination (CPALE) have a low passing rate in the past years. These factors
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may affect and influence the decision of students who want to pursue their
careers. The first board exam for CPA was given in May 1932 up to 2017, only
182 320 or 25 % out of 718 089 who took the exam passed (Valcarcel, 2018).
According to the AICPA’s published passing rates, the hardest part of the
CPA exam is FAR. The 2016 cumulative pass rates show that candidates
consistently performed worst on Financial Accounting and Reporting (FAR) with
45.42% than the Auditing and Attestation (AUD) with 45.82 %, Business
Environment and Concepts (BAC) with 55.54%, and Regulation (REG) with
48.41% which are the other sections included in the CPA Licensure Exam
(CPALE).
Financial Accounting and Reporting (FAR) as part of the exam test the
skills about Concepts and Standard for Financial Statement, Typical Items in
Financial Statements, Specific Types of Transaction and Events, Accounting and
Reporting for Governmental Entities, Accounting and Reporting for non-
governmental and not –for-profit Organizations which students fail to pass.
Candidates tend to have difficulty in the governmental accounting and fund
accounting. Although these two subjects don’t show up very often on FAR, they
are present. The AICPA provides more IFRS questions and expanding what you
know.
It is important to look at your own strengths and weaknesses when

preparing for the exam. You can ask other people about their experiences, but
don’t base your judgement on what they say.
Choosing a university course is one of the first and most important

decision a student makes. Your enjoyment of course has a huge bearing on your
overall university experience and performance. You need to choose the course
that suits your skills to have an interest to learn more about that course and to
become a successful person someday.
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This research paper aims to study the perceptions of students about CPA
Licensure Examination. It aims to seek the possible reason that can affect ABM
students in their decision on pursuing their careers.
Significance of Study
The following will be benefitted this study:
Students. This study will provide information to the ABM student about the
course that they might take in college which is the BS Accounting course. Even
though, it is difficult, this study will help them to pursue their dreams. It is also
tackles the CPA Licensure Examination that they need to pass to become CPA
someday.
Teachers. This study will help teachers in guiding their student in pursuing
their dreams and to become Accountant someday. They can use this study to
give their students some information to have better knowledge and
understanding of their course.
Other researcher. This study will serve as basis for other studies of the
researcher.
Theoretical/Conceptual Framework
The researchers accomplish this study, “Perceptions of the Grade 12

Accountancy Business Management (ABM) Students in Taking the CPA
Licensure Examination”. The researcher will organize a questions and conduct
an interview with the Grade 12 ABM student who will serve as research
respondents and will be asked about their respective views and opinion about
the research study guided by the questions constructed by the researchers. The
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diagram below shows the processes that the researchers had undergone to come
up with this research paper.
INPUT PROCESS OUTPUT
What are the reasons The purpose of research

behind the students study is to find the
Qualitative
reasons why students are
fear in taking CPA Process
afraid in taking the CPA
Licensure Exam? Research
Licensure Examination.
Statement of the Problem
This study seeks to answer the question:
1. What are the reasons behind the student's fear in taking up the CPA
Licensure Exam?
Scope and Delimitation
This study focuses on the Grade 12 ABM students and what are their
perceptions in CPA Licensure Examination and if it affects their decision on their
chosen track. The respondents that will be considered by the study are those
students who are in the ABM strand of Grade 12. Therefore, the study will not
cover the other strand because it focuses about the CPALE that ABM students
should consider in order for them to achieving their dream as a CPA someday.
Definition of Terms
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Perceptions
 A belief or a opinion, often held by many people and based on how things
seem.
ABM (Accountancy Business Management)
 Business administration in its most basic definition is the management of
a business. It involves every aspect of both overseeing and
supervising business operations and all its related fields: accounting,
finance, and marketing.
AICPA (American Institute of Certified Public Accountants)
 is the association that develops and scores the Uniform Certified Public
Accountants examination.
IFRS (International Financial Reporting Standards)
 is a set of accounting standards developed by an independent, not-for-

profit organization called the International Accounting Standards Board
(IASB).
CPALE (Certified Public Accountant Licensure Examination)
 it is a course that you need to pass the exam.
CPA (Certified Public Accountant)
 a member of an officially accredited professional body of accountants.
Careers
 an occupation undertaken for a significant period of a person's life and

with opportunities for progress.
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CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDIES

This chapter presents the ideas, concepts, and other information from
websites, articles and research studies that have relevance and relation to the
study.
Review of Related Literature

Educational institutions are expected to prepare students for employment
and for practice of profession. The employability of graduates is also a major
issue in higher education and the enhancement of employment prospect is the
main reason why students invest in college education. One academic program
that prepares students both for employment and practice of profession is the
accountancy or accounting education (Castillo, 2017).
Chua (2018) gives some information about the history of accounting. He
states that, "Early existence of accounting can be traced 6,000 years ago.
Discovery of rudimentary accounting records from temples in Lower
Mesopotamia. In 1340, the double-entry accounting was discovered in "Massari
Ledgers" of the Commune of Genoa. This was earlier than Luca Pacioli’s
“Summa” which was first published in 1494. Since the Massari Ledgers have
little evidence of their validity, the Franciscan Friar and mathematician is still
universally recognized as the Father of Accounting and Bookkeeping."
According to Jalagat (2016), "The Accountancy profession in the
Philippines is just one of the highly professionalized fields that produced highly
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qualified professionals after successfully passing the comprehensive

examination conducted by the governing body, the Professional Regulation
Commission." Candidates wanting to enter the profession must show his or her
knowledge and proficiency in numerous accounting areas. The Certified Public
Accountant (CPA) are those accounting graduates who have hurdled the
examination and eligible to receive the license to practice the profession.
Becoming a Certified Public Accountant (CPA) is not an easy task in the
Philippines. Before you can practice the profession and fully employed in the
accounting field, one has to graduate with a Bachelor’s Degree in Accountancy
and get a license through passing the licensure examination. According to Perez
(2015), "the true measure of any board program is passing the ultimate test, the
board exams. This examination viewed as the ultimate test of competency and
the mark of quality for all aspiring accountants."
Each year thousands of candidates sit for the Certified Public Accountant
(CPA) Licensure Examination in the Philippines. In the Philippines, the Board of
Accountancy (BOA) conducts the examination twice a year. The data was from
the Professional Regulation Commission (PRC). Many critiques would say, the
CPA licensure examination is one of the most difficult board examinations in the
entire history of the Philippine career professionalism. The difficulty of passing
the CPA board examination is reflected in the relatively low passing rates both
in local and national level. In the Philippines, accounting education is at its low
performance. Most colleges and universities are experiencing the many types of
inadequacy in accomplishing their departmental goals. This board examination
is one of the low percentage passing examinations in the past which resulted to
some schools with no passers (Jalagat, 2016).
Most BSA graduates take the exam with fear and they do not believe
themselves that they can pass it. As a result, they start the exam but they don't
finish it by not completing all the subjects in Certified Accountant Licensure
Examination (CPALE). Even a well-studied person can also fail the exam because
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he allowed himself to be overcome with test anxiety or be overconfident that he

does not answer what is required in a particular problem. A graduate should
identify and correct his/her weaknesses before sitting for the CPA Licensure
Exam (Valencia, 2013).
Valencia (2013), also identified some reasons why most students failed in
taking the CPA Exam. First, the exam covers material you learned for 4 to 5
years. The amount of material is overwhelming and sometimes it is too
confusing. It is just too many that a mediocre preparation is enough to destroy
your confidence. Aside from being too comprehensive in nature, the content of
exam is ever changing because of the updates with global accounting. Second,
the CPA Exam is a very long exam. The total exam time is 18 hours (six subjects
at three hours per exam). Most exams you took in college were shorter, perhaps
one to two hours and not continuous in their span. Third, the designated places
of the CPA Exam are places not familiar to you. The exam site is often in a large
city to which you must travel, like Manila, Baguio, Cagayan de Oro, Cebu,
General Santos, Iloilo and Legaspi. Fourth, most CPA candidates are not
informed about the exact exam-taking rules. They are only told that rules must
be followed. No matter how you feel, or what crises you might be undergoing, the
CPA Exam must go on.
The Philippine CPA Licensure Examination is an 18-hour test given over a

three-day period consisting of six subjects. It is given by the Board of
Accountancy twice a year (May and October). Its primary objective is to test the
overall knowledge and proficiency of the candidates for the CPA title. It
determines whether the examinees possess the technical competence required
for admission to the profession (Bala, 2010).
The accounting profession truly plays a very important role in the world.
The Philippine government duly recognizes the importance of accountant’s
nation building and hence, it develops and nurtures competent and well-
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rounded professional accountants through licensure examinations and

regulatory measures. The primary goal of accounting in the Philippines is to
produce competent professional accountants capable of making contributions to
the profession and society in which they work. It needs to provide of professional
knowledge, skills and values for students for them to identify problems and apply
appropriate ethical solutions in the future as professional accountants (Castillo,
2017).
Castillo (2017) also added that, the Professional Regulation Commission

(PRC) is the agency established by the Philippine government to secure the
nation of a trustworthy and progressive system of developing professionals with
personal integrity, globally competitive, and committed to serve the nation and
the community. It is responsible for the administration, implementation and
enforcement of regulatory policies on the regulation and licensing of various
professions. Under the PRC is the Board of Accountancy that is responsible for
the regulation and licensing of CPAs in the Philippines. The licensure
examination for CPA covers the following subjects: Theory of Accounts, Business
Law and Taxation, Management Services, Auditing Theory, Auditing Problems,
Practical Accounting Problems I, and Practical Accounting Problems II. To be
qualified as having passed the licensure examination for accountants, a
candidate must obtain a general average of 75%, with no grades lower than 65%
in any given subject. Quite recently, the coverage of the CPA licensure
examination had been revised to rationalize and integrate related subjects for
better comprehension and more effective application of the theory into practice.
The revisions are as follows: reducing the number of subjects from seven to six,
merging Auditing Theory and Auditing Problems into Auditing, distributing the
topics in Theory of Accounts, Practical Accounting Problems I and Practical
Accounting Problems II to Financial Accounting and Reporting and Advanced
Financial Accounting and Reporting, segregating Business Law and Taxation
into Taxation and Regulatory Framework for Business Transactions, and
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renaming Management Services by Management Accounting Services. The

revised six subjects in the CPA licensure examinations are now Financial
Accounting and Reporting, Advanced Financial Accounting and Reporting,
Management Accounting Services, Auditing, Taxation, and Regulatory
Framework for Business Transactions.
Graduates of the Bachelor of Science in Accountancy (BSA) program

should be capable of passing the CPA Licensure Examinations. The Commission
on Higher Education (CMO-03-s2007) warned that schools offering Bachelor of
Science in Accountancy that have poor performance of their graduates in ten
CPA Board examinations within a period of five years could lead to the gradual
phase-out and eventual closure of the school’s accountancy program. Worst,
four-zero-rate might bring the program to an embarrassing closure. With this
memorandum, accountancy schools had to closely monitor the overall passing
performance of their BSA graduates and that the overall rating should not fall
below the national passing rating, else the school shall be given a warning or
shall cease to exist (Perez, 2015).
The quality of education of a school or institution is based on a variety of

performance measures which include graduation rates, degrees awarded,
production and certification, academic progress of students and many more.
Accounting programs, as well, employ multiple measures to assess students’
learning and evaluate the education provided. Most of these measures are based
on data gathered internally by reporting institution but in academic programs
where external certification or professional examination is required, institutions
include the exam pass rate as a success measure. The accounting curriculum of
most higher education institutions, however, is not geared towards preparing
students solely for licensure examination; instead it provides an accounting
education that prepares students for diverse careers. It is unlikely that an
adequate measure of the quality of accounting education is by the success of the
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graduates in the CPA licensure examination; nevertheless, many believed that it

is a good approximation. Many institutions used the results of CPA licensure
examination in claiming the quality of their accounting programs. The traditional
view of the CPA designation is that it denotes evidence of competency in the
accounting practice; CPA designation has been the hallmark of the accounting
profession (Castillo, 2017).
CPA’s are not born, they are made. To become a CPA, you need discipline,
perseverance, diligence and sacrifice. Don’t blame other people and specially
yourself on why you failed in Accounting Board Exam. Thinking about failing in
exam if taken again, won’t help you. Transform your failure into success. Learn
from your own and others’ experiences. You are like a farmer who plants mango
trees. You must first plant the seed of sacrifice before you can have the fruits of
labor. Your patience, discipline, and hard work are essential in obtaining your
fondest dream, to become a Certified Public Accountant (Valencia, 2013).
Review of Related Studies
According to Jalagat (2016), "The demand of Accountants have increased

significantly in any field of practice whether on education, government sector,
practice, and other related field." Even it is observed that the passing rate in the
board examination were poor and unstable for the past years specifically school
years of 2004 to 2009 based on the data provided by Professional Regulation
Commission. Comparing the average rating for 10 examinations from October
2004 to May 2009 of 27%. This result is far below the other profession's board
examinations of at least 35% passing percentage.
The low passing rate of CPA board examination also reflected in the study
of Chua (2018). He once said that, "The Certified Public Accountant (CPA)
Licensure Examination has been always ranked in the Top Ten Hardest
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Licensure Examination locally and abroad. As a matter of fact, only few colleges
and universities have performed above 21 % passing percentage of the total 384
schools and almost half of all schools have non-performance." Most of the
schools and universities did not get 100% passing percentage especially the top
performing schools such as the University of the Philippines, La Salle University,
Ateneo de Manila, etc.
The GMA News reported that May 2018 Certified Public Accountant
Licensure Examination (CPALE), there was only 2,843 out of 9,830 examinees
(28.92 percent) passed the exam that was given by the Professional Regulation
Commission (PRC) Board of Accountancy (BOA). The results of the biannual
exam were released five working days after the last day of the examinations held
on May 13, 20, and 21. It was noted that the 28.92 percent overall passing rate
for the May 2018 exam was 1.53 percent lower than the October 2017 exams,
which had a 35.13 percent overall passing rate. Based on their report, "According
to the PRC Board, the lowest passing rate in the last four years was recorded in
July 2014 with 19.98 percent (1,107 passers out of 5,540 examinees) and the
highest in May 2016 at 42.84 percent (2,967 out of 6,925 examinees)".
Coe (2016) conducted a survey that was administered to students online

that utilized to study the factors that impact a student’s intention to take the
CPA exam. The results of his findings have several implications for practitioners
and educators. His findings suggest that the attractiveness of passing the CPA
exam is a motivational force upon an accounting student to sit for the exam.
Accordingly, accounting educators should inform students of the benefits of
being a CPA. Also, it suggests that accounting educators should use teaching
methods that foster student self-efficacy and help students establish a belief that
the student can pass the exam because of his or her competence and work effort,
which will then affect the student’s subsequent motivation. Furthermore,
accounting educators should consider covering CPA exam content as part of the
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undergraduate program and encourage students to take the exam after

completing their degree.
The findings also suggest that perceived social support from family and
friends can positively influence a student’s intention to take the CPA exam.
Therefore, accounting educators may want to involve family and friends in events
such as department award banquets. The findings further suggest that access
to a role model who is a CPA can positively influence a student’s intention to
take the exam, so accounting educators and practitioners should consider ways
to increase opportunities for students to interact with role models, such as with
mentoring programs. His survey also found that faculty support can positively
influence a student’s intention to take the CPA exam. Accordingly, educators
should help students gain a sense of competency and self-worth, as well as define
and reach goals.
Lastly, there are career implications. The findings suggest that gaining the
CPA credential could be a way for a student to repackage his or her knowledge,
skills, and abilities to fit the changing work environment in order to remain
marketable. Accordingly, accounting educators should inform students of ways
the CPA credential can be used to manage one’s career. Likewise, practitioners
should make presentations to students that emphasize how the knowledge,
skills, and abilities related to the CPA credential can be used in multiple career
paths.
Jalagat (2016) also stated that, "Discussion on how to improve the

students' performance have been initiated by the deans, the chairperson and
faculty of the various colleges of accountancy. They created schemes and plans
for purpose of accomplishing its goal to help accountancy students pass the CPA
board examination. The plans they made included among others, the rigid
admission requirements and teaching competence of faculty. Admission
requirements such as high score in the admission examination and above
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average high school grade in all subjects. For retention requirements, one of the
respective school set the minimum grade of 2.5 (82 %) for the student to remain
in the department. A student who would get a grade below 2.5 was required to
repeat the subject. If not, will be advised to shift to other courses."
The measure of success usually lies in the student. Accountancy program viewed
as stepping stone for them to achieve the desires they want to attain. A fully
competent and knowledgeable college graduate would then be able to face any
examinations, particularly in licensure/ board exams with effective study habits
might lead to higher grades, graduate, and later pass the board examination.
This raise the chances of graduates to become successful in their chosen career
path. (Castillo,2017)
Chapter III
RESEARCH METHODOLOGY
This chapter will discuss the research design that will be used on the gathering
of data as well as the sources from whom the data will be gathered. Also, this
chapter that the instrument and the statistical treatment will also be presented.
Research Design
The study used the grounded theory design. It is one of the types of
qualitative methods, whereas a phenomenological study that looks to describe
or explain the essence of an activity or event that provide an explanation or
theory behind that events (Sauro, 2015).
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This qualitative method is the appropriate design that is needed in this

study about the perceptions of Grade 12-ABM students about the CPA Licensure
Examination (CPALE). The researchers gathered some facts and information
about the past results of CPA Licensure Examination (CPALE) to give an
explanation and better describe this study.
Population Size
The study was conducted to fifteen (15) selected Grade 12 Senior High
School ABM students in Pangasinan National High School. The researchers
made an interview to the selected Grade 12 Senior High School ABM students
which are the respondents of this study.
Number of Respondents
Grade 12 SHS ABM-1 students 5
TOTAL 15 respondents
Research Instrument
Research instruments are designed tools developed by researchers to

achieved their objectives when accomplishing a research study. It is the
collection of data for the purpose of analysis (Edekin, 2018).
The researchers created a questions that was answered by the

respondents during the interview through writing. This questions are used to
16
obtain information needed in the study. Researchers made a set of questions

that comprises the study to find out if it is true that the low passing rate of CPA
Licensure Examination can affect and influence the decision of ABM students in
their chosen track.
Data Gathering Procedure
The research followed the standard procedure/steps in conducting a

research.
First Step. Identify the research instrument will be used in the study,
Perceptions of Grade 12 Accountancy Business and Management students in
Taking the CPA Licensure Examination by consulting the research adviser to
know the scope and delimitation.
Second Step. Writing the first/initial draft of questions that is needed for an
interview.
Third Step. Validation of the initial interview questions. Researchers consult the
evaluators to evaluate the research instrument for the respondents for the
content validity of the question that is needed for an interview.
Fourth Step. Revising the interview questions when it undergoes revision after
the consultation and recommendations by the evaluators.
Fifth Step. After the revision of this questions, the researchers will conduct an
interview to gather information for analysis.
Sixth Step. Organizing and interpreting the gathered data from the respondents.
Seventh Step. Formulating the conclusions and recommendations of the study.
Data Processing Procedure
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Choosing a Respondent
The respondents that are chosen in this study are the keys to make this
study possible. The researchers choose a student in Pangasinan National High
School that are currently in Grade 12 Accountancy, Business and Management
Strand (ABM). For choosing a respondent, the random sampling was used
because there are no classifications that have to follow. The researchers are free
to choose respondents who will answer the questions in the survey.
Total Population of the Respondents
The researchers conducted a study in 15 students of ABM strand at

Pangasinan National High School to complete 100% total.
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CHAPTER IV
DISCUSSION, ANALYSIS, AND INTERPRETATION OF DATA
The chapter encompasses the different themes and subthemes derived

from the responses of the informants who voluntarily participated in this study.
There were 15 informants who fulfill the inclusion criteria. Inclusion

criteria as follows: perceptions of grade 12 ABM students in taking CPALE. Data
generation was done through face-to-face interview, in the month of February to
March 2019.
The first part comprises the discussion of the two themes that have
emerged from the verbatim statements of the informants. Themes are as follows:
" Fear as A Hindrance and Overcoming the Fear".
The themes generated led to branching of subthemes. In the theme “Fear

as A Hindrance" with the subthemes "It's Not My Passion, Lack of Support, and
Pressure". And in the theme "Overcoming The Fear" with the subthemes "Never
Give Up, Be Inspired! and Seek Him"
First Common Theme: FEAR AS A HINDRANCE
There is always an open door of opportunity waiting on you as you travel

on the road of victory. But the, there is always a hindrance on your way, that
will measure your strengths, determination and patience while you are making
a change in the new chapter of your life. Fear and anxiety can last for a short
time and then pass, but they can also last much longer and you can get stuck
with them. They can take over your life.
First Common Subtheme: It's not My Passion.
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Interest has a great impact in choosing the right track and the best field
that suits your capabilities. It is the reflection of what you really want and what
you really dreamed of. It is one of the best foundation in pursuing your dreams
and reach the victory in the near future.
PARTICIPANT #10: No, I won't take BSA, because I want to take Education.
PARTICIPANT #12: No, because I will take Nursing in college and it is not
connected with it.
PARTICIPANT #14: Nope, because even though I am in ABM strand, I will

not really take BSA.
PARTICIPANT # 15: NO, because it is not my dream to become an

accountant.
Second Common Subtheme: Lack of Support
Some students are afraid of achieving something because they think they
do not have any support from people who surrounds them from people who are
very special and important to them. They do not have inspiration that will help
them to pursue their dreams and communicate better around their community.
PARTICIPANT #14: I'm not sure if I will go to college after I graduate SHS.
PARTICIPANT #15: It's hard for me to handle.
Third Common Subtheme: Pressure
Pressure is one factor that affects your decision. It tells you non-verbally
to change your personality, values and behavior, or else you will be judged by
other.
PARTICIPANT #3: YES, CPA Licensure Examination is quite difficult because

I often see it in the past results that only few passes.
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PARTICIPANT #6: Sir Ammon told me that it is difficult to take.
PARTICIPANT #7: Based on other people it is really difficult to take.
PARTICIPANT # 8: Based on what I have read, CPA Licensure Examination

is one of the top 5 hardest exam locally and foreign.
PARTICIPANT #9: Other CPA Board takers to so.
PARTICIPANT #10: Yes, it is difficult, not all schools had a great percentage
of Board Exam passers and also they show got 98 % passers.
PARTICIPANT #11: There are passing grades that you need to meet.
PARTICIPANT #14: CPALE is the hardest exam before you can be a Licensed
Accountant.
Second Common Theme: OVERCOMING THE FEAR
It's impossible to think clearly when you're flooded with fear or suffering
from anxiety. Life is full of stresses, yet many of us feel that our lives must be
perfect. It sometimes helps to challenge fearful thoughts. And avoiding them only
makes them scarier. Whatever your fear, if you face it, it should start to fade.
The fear will run away the more you chase it.
First Common Subtheme: Never Give Up
There is always a failure behind any success. But there is always a real
comfort behind any hardships. Your determination and perseverance shows your
willingness to attain better life.
PARTICIPANT # 1: There is no easy task, just keep on working to make it

easy.
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PARTICIPANT # 2: Don't stop chasing dreams. You may fail once or many
times, choose to think on brighter sides of things.
PARTICIPANT # 3: Take the risk. You don't know what the universe will
grant you. Do your best and with determination and hard work, you will pass it.
PARTICIPANT # 4: Pursue if it is what you really want. Follow your dreams.
PARTICIPANT # 5: Give your best shot. What was once a dream will always
be a dream no matter how hard it is.
PARTICIPANT# 6: Study hard and never give up no matter how many times
you fail.
PARTICIPANT # 7: In life, not all things are easy. It doesn't matter if you
fail once because if you were really determined to achieve something you will try
and try. You just need to do your best that you can.
PARTICIPANT # 8: It doesn't matter if you fail once as long as you have

determination and you believe that you can. Nothing is impossible.
PARTICIPANT # 9: Try and try until you achieve success.
PARTICIPANT # 10: Study hard because knowledge is the only weapon that
can't be taken by anyone from you.
PARTICIPANT # 11: There is nothing wrong in trying. If you are willing to

achieve something you need to focus on your goals.
PARTICIPANT # 14: "Kailangan pati isip, puso at espiritwal na aspeto ng

buhay mo ay kasama sapagkat isang bagsakan lang ito pero napakasulit kapag
na-achieve mo goals mo."
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(Once you take CPALE, you have to include your mind, your heart and
your spiritual aspects because you will take it once but it will satisfy you
hardships once you achieve it.)
PARTICIPANT # 15: If you really want it, take it, own it, and don't be afraid about
the hardships that you will encounter.
Second Common Subtheme: Be Inspired!
There are successful persons who will motivate you to pursue what you
dream. Like you, they also experience failure and judgement from others. But
they never give it up otherwise they take it as a lesson to fulfill their dreams.
PARTICIPANT # 4: Miss Pia Wurtzbach won in Bb. Pilipinas after three

tries, so why should I give up?
PARTICIPANT # 9: That's my dream and I was inspired by other CPA Board

passers who took the exam.
Third Common Subtheme: Seek Him
God is the one who sees you. He is the one who knows your heart. He will never
leave your side. He will guide you wherever you go and whatever you are doing.
Just keep believing and faithful to Him. Never stop praising His name.
PARTICIPANT # 7: Just always pray and believe in God.
PARTICIPANT # 8: Pray, focus and study hard, be diligent and you'll succeed.
PARTICIPANT # 11: Study hard. Study harder and believe in Him.
PARTICIPANT # 12: Just pray and believe in yourself you can do it.
DISSCUSSION:
23
The purpose of this study is to look closer into the fear of grade 12 ABM
students who are afraid of taking BSA course. And also it focusses specifically
on the meaning and interpretation of their expressions and discussions.
Students and youths have many reasons on why they fail in life. They have these
fears in their hearts that leads them to decide unconditionally.
Choosing the right career was the first step in fulfilling your enjoyment and
luxury as stated by Castillo. Unfortunately, most of students in ABM strand take
and entered the wrong path, in the first place. Never knowing that being an ABM
student the skills and abilities of CPA can be used in multiple career paths as
stated in Castillo’s findings. But still it is better to take the course that suits your
skills and abilities.
Socially motivated students are those who prosper in life. They are the one
who are highly competitive with their chosen profession. But these support must
come to those who they trust the most according to the findings of Coe.
Participant's answer that CPA Licensure Examination is quite difficult are

somehow related to what Chua reflected in his study. Also an article shows that
CPALE is in the top 10 hardest exam because of its low passing rate. This may
pressure students who want to take CPALE and make them like they can't pass
it.
Fighting with your fears will improve your confidence. Your fears will never
be your weaknesses rather it will become your strengths.
Students should never give up in chasing their own dreams. They only have
to think they can pass the exam. And they have to change failure into a success
as Valencia stated.
24
They should be inspired by the benefits of being an accountant. They should

have these inspirations to sit and take the board exam. And think that they can
pass the exam.
Any achievement and failure you should never forget to thank God. He is the
top most reason why you are there in your position. He made a purpose why you
are successful in your career it is to share what you have reach and achieved.
CHAPTER V
SUMMARY OF FINDINGS, IMPLICATONS AND RECOMMENDATIONS
Summary of Findings
This study entitled “Perceptions of the Grade 12 Accountancy, Business

and Management students in Taking the CPA Licensure Examination”, aimed at
explaining and discussing the views and perceptions of students about the
CPALE. It intended to answer the research question, “What are the reasons
behind the student’s fear in taking the CPA Licensure Examination?” The fifteen
(15) participants were chosen using the random sampling method. The research
was conducted at the Pangasinan National High School located at Alvear St.
Lingayen, Pangasinan and from January to March 2019. Data from participants
were gathered using interview questions through writing and the gathered data
were analyzed in making Common Themes and its Subthemes.
25
First Common Theme: Fear as A Hindrance
Most participants stated that fear is the worst emotion that a person can feel. It
can surrender you in chasing your dreams.
1. Subtheme: It’s Not My Passion
Some Participant of ABM Strand do not love what they take because it is not
connected with their interest.
2. Subtheme: Lack of Support
Some Participant do not have any support for them to be motivated to achieve
their goals.
3. Subtheme: Pressure
They are influenced by their peers with negative connotations, that contributes
a lot in their fears.
Second Common Theme: Overcoming The Fears
Participants should face fears in order for them to achieve what they want to be.
1. Subtheme: Never give Up
Participants were determined to achieve what they want to be. This is the reason
why most of people succeed in their lives.
2. Subtheme: Be inspired
One of the participant was inspired by a miss universe title holder so that he/she
is motivated to achieve his/her goals.
3. Subtheme: Seek Him
26
You should never forget to seek for the guidance of God because with him
nothing is impossible according to participant.
Implications:
1) Interest has a great impact in choosing the right track and the best field
that suits your capabilities. Some of the students in ABM strand do not
really want what route they have entered because it is not connected
with their interest so they pressured to take it.
2) Students should be inspired by a role model that will motivate them to
pursue their chosen career paths. They should hold some quotes and
words of God for them to continue what they have started.
3) Socially motivated students are those who prospect in life. Seeing those
people who surround you and believing in you is an overwhelming
feeling for a student.
Recommendations:
This page is based on the findings and conclusions of the study. The following
recommendation were draw by the researchers.
1) Fight the fear to take the CPALE to succeed to their dream to become a
successful accountant. This study is recommended for ABM student who
want to pursue Accountancy that they must believe in their selves that
they can fight their fear in taking up the CPALE. If that’s what they really
want to become they should take the risk and accept the fact not all the
things are easy to reach.
2) Be a role model that a student must follow. Let them know their passion
or career and believe on their abilities. Let them learn from their failures.
Just support them in their careers because our support is the most
powerful instrument that our children can have.
27
3) Let them join organizations that will develop his/her social aspects. For
them to be able to get opinion from those who have expertise in a specific
field. And also it will help them know their selves better.
References:
Bala, J. (2010).
Castillo, R. (2017). International journal of advanced research and
publications. Performance of an Accountancy School in Certified Public
Accountant Licensure Examinations in the Philippines, /(?), ?-?.
https://-www.researchgate.net/-publication/-320708276_Performance-_
of_an_Accountancy_S-chool_in_Certified_P-ublic_Accountant_Lic-ensure_
Examinations_-in_the_Philippines/-download
28
Chua, P. (2018, August 11). Factors Contributing to the Success of Palawan
State University's CPA Licensure Examinees. Retrieved from
https:simplyeducate.me/2018/08/11/-factors-contributing-to-the-
success-of-pa-lawan-state-universitys-cpa-licensure-ex-
aminees/?fbclid=lwAR3fViztXuS-13YYpv4T6iAA6fWEllxG-
qmVo7b4CJZgcEnGkYs1TblWpGFCQ
Coe, M. (2016). Factors That Influence a Student’s Intention to Sit for the CPA
Exam. Retrieved from

https://www.cpajournal.com/2016/08/01/factors-influence-students-
intention-sit-cpa-exam/
Edekin, J. (2018, July 29). What are Some Types of Research Instrument.
Retrieved from https:/www.quora.com/What-are-some-types-of-
research-instruments
Jalagat, R. (2016). Performance in CPA Examination: Benchmarking for
Opportunities to Meet Marker Demands. Retrieved from
https://-www.researchgate.net/-publication/-310245431_Performance-_
in_CPA_Examination_-Benchmarking_for_Opp-ortunities_to_Meet_M-
_Demands/-download
Perez, C. (2015, September 13). LPU-Laguna journal of multidisciplinary
research. Performance of BSA Graduates in the CPA Licensure
29
Examination:Basis of Enhancement, 4(3), ?http://lpulaguna.edu.ph/wp-
content/uploads/2016/08/Performance-Of-Bsa-Gr-aduates-In-The-CPA-
Licensure-Examination.pdf
Valcarcel, L. (2018). CPA examination in the Philippines. Retrieved from
https://businessmirror.com.ph/cpa-examination-in-the-philippines/
30
Appendix A
Republic of the Philippines

DEPARTMENT OF EDUCATION
Region I
SCHOOLS DIVISION OFFICE I PANGASINAN
Pangasinan National High School
Lingayen
Alfredo P. Galano, Jr.

Principal II-SHS
Sir:
Greetings!
The Senior High Students are currently conducting a research entitled:

Perceptions of the Grade 12 Accountancy Business Management (ABM)
taking the CPA Board Exam.
Appurtenant to this, the researchers respectfully request your good

office to allow us to conduct an interview to the Grade 12 ABM Strand.
Rest assured that all responses will be treated confidentially.
Thank you for accommodating the researchers.
Respectfully yours,
The Researchers
Approved by:
Alfredo P. Galano, Jr.
31
Principal II-SHS
Appendix B
32
Appendix C
Republic of the Philippines

DEPARTMENT OF EDUCATION
Region I
SCHOOLS DIVISION OFFICE I PANGASINAN
Lingayen
PARTICIPANT CONSENT FORM

I agree to participate in a research study conducted by Chenelle
Celestre, Vevergie Salgado, Ernalyn Vila, Billy Jr. De Guzman, Ma. Allena
Malicdem, Julie Ann Gonzales, Angelyn Dadacay, John Ali Ignacio,
Shekinah Castro, Daniela Alcantara, Elena De Guzman of Grade 11 ABM
3 of Pangasinan National High School.
I understand that the study is designed to gather information about
Perceptions of the Grade 12 Accountancy Business Management taking
the CPA Board Exam.
1.My participation in this study is voluntary.
2.I have been given sufficient information about this research study and I
understand my role. The purpose of my participation as an interviewee in
this study has been explained to me and is clear.
3.I have the right not to answer question and if I feel uncomfortable in any
way during the interview session, I have the right to withdraw from the
interview.
4. I have been given guarantee that the researchers will not identify me
and that my confidentiality as a participant in this study will remain
secure.
5. I have read and understood the points and statements of this form. I
have had all my questions answered to my satisfaction.
________________________
Participant’s Signature
33
Date:
Appendix D
PARTICIPANT 1
INTERVIEWER: Are you planning to take the Accountancy course in college?

Why or why not?
PARTICIPANT 1: Yes, because it is needed to be an accountant.
INTERVIEWER: Are you aware that you have to take the CPA Licensure Exam
after college?
PARTICIPANT 1: Yes
INTERVIEWER: Do you think you can take the CPA Licensure Exam? Why or
why not?
PARTICIPANT 1: Yes, because I'm determined to achieve it.
INTERVIEWER: Do you think it is difficult to take CPALE? Why or why not?
PARTICIPANT 1: Yes, because I believe that there is no easy task. Just study
and work harder to make it easy.
INTERVIEWER: Will you still pursue your dream as an accountant after

knowing that the CPA Licensure Exam is quite difficult to pass? Why or why
not?
PARTICIPANT 1: Yes, it is my dream and I will do anything to achieve it.
INTERVIEWER: If you fail to pass the CPALE once will you try to take it again
or you were just shift to another course? And why?
PARTICIPANT 1: Take it again since it is my dream and I will do everything to

achieve it.
INTERVIEWER: What advice can you give to student, who want to take
CPALE?
PARTICIPANT 1: Just keep studying, practice yourself hard and keep learning.
34
PARTICIPANT 2

Why or why not?
PARTICIPANT 2: Yes, because that is the best course that suits my

capabilities.
after college?
PARTICIPANT 2: Yes
why not?
PARTICIPANT 2: Yes, if you are determined to pass, there's no difficulties at

all.
PARTICIPANT 2: Yes, because it is my passion.

not?
PARTICIPANT 2: Yes I am determined to become CPA.
PARTICIPANT 2: Take it again, it is my dream to become a CPA.
CPALE?
PARTICIPANT 2: Don't stop chasing your dream. You, may fail the CPALE
once or many times, choose to think of the brighter side of things.
35
PARTICIPANT 3
INTERVIEWER: Are you planning to take the Accountancy course in College?

Why or why not?
PARTICIPANT 3: Yes, because it is aligned with my strand.
after college?
PARTICIPANT 3: Yes
why not?
PARTICIPANT 3: Yes
PARTICIPANT 3: Yes, because I often see it in the past results that’s only few
passes.

not?
PARTICIPANT 3: Yes
PARTICIPANT 3: I will take the CPALE again.
CPALE?
PARTICIPANT 3: Take the risk. You do not know what the universe will grant
you. Do your best and with determination and hard work you will pass the
exam.
36
PARTICIPANT 4

Why or why not?
PARTICIPANT 4: Yes, since it is what I really dreamed of.
after college?
PARTICIPANT 4: Yes
why not?
PARTICIPANT 4: Yes, just have to work hard and show willingness. Everyone
can.
PARTICIPANT 4: Yes, since you’re getting your license as an accountant which

you can use for the rest of your life.

not?
PARTICIPANT 4: Yes, as I said it is really my dream.
INTERVIEWER: If you fail to pass the CPA Licensure Exam once will you try
to take it again or you were just shift to another course? and why?
PARTICIPANT 4: Take it again, Miss Pia won in Bb. Pilipinas after 3 tries.
CPALE?
PARTICIPANT 4: Pursue it if it is really what you want. Follow your dreams

kahit mahirap (though it's hard to achieve).
PARTICIPANT 5
37

Why or why not?
PARTICIPANT 5: Yes because it is my dream since childhood.
after college?
PARTICIPANT 5: Yes
why not?
PARTICIPANT 5: Yes, because I am determined to be a CPA someday.
PARTICIPANT 5: Yes, I guess everything is difficult it depends on the person

who's taking it and on his/her determination.

not?
PARTICIPANT 5: Yes, because I have what it takes to be a CPA.
or you were just shift to another course? and why?
PARTICIPANT 5: I will try to take it again. What was once a dream will always
be a dream no matter how hard it is.
CPALE?
PARTICIPANT 5: Give your best shot.
PARTICIPANT 6

Why or why not?
38
PARTICIPANT 6: Yes, because it is the course that I want to take.
after college?
PARTICIPANT 6: Yes
why not?
PARTICIPANT 6: Yes, because it is passion and dream.
PARTICIPANT 6: Yes, because Sir Ammon told us that it is difficult.

not?
PARTICIPANT 6: Yes, because I want to pass the exam.
INTERVIEWER: If you fail to pass the CPA Licensure Exam once will you try
to take it again or you were just shift to another course? and why?
PARTICIPANT 6: Yes, I will still take another exam because it is what I want.
CPALE?
PARTICIPANT 6: Study hard and never give up no matter how many times you
fail.
PARTICIPANT 7

Why or why not?
PARTICIPANT 7: Yes because accountancy is one of my choice in college.
after college?
39
PARTICIPANT 7: Yes
why not?
PARTICIPANT 7: Yes, because I do believe in myself. With all my

determination and hard work.
PARTICIPANT 7: Yes, based on what other people it is really difficult to take

the exam.

not?
PARTICIPANT 7: Yes, I’ll pursue my dream even if the exam is quite difficult
because in life not all the things are easy you just need to study hard and do
the best that you can.
INTERVIEWER: If you fail to pass the CPA Licensure once will you try to take
it again or you were just shift to another course? And why?
PARTICIPANT 7: Yes, I will try again because in life it doesn't matter if you fail
once because if you were really determined to achieve something you will try
and try until you succeed.
CPALE?
PARTICIPANT 7: Just always pray and believe to god also study hard and do
the best you can believe in yourself.
PARTICIPANT 8
INTERVIEWER: Are you planning to take the Accountancy course in College?

Why or why not?
PARTICIPANT 8: Yes, because it’s one of my choice in college.
40
after college?
PARTICIPANT 8: Yes, I'm aware.
why not?
PARTICIPANT 8: Yes, because it is part of being an accountant take CPALE

after, I'm taking the Accountancy course in college especially if you want to
become a CPA.
PARTICIPANT 8: Yes, based on what I have read, CPALE is one of the Top 5
Hardest Exam.

not?
PARTICIPANT 8: Yes, because I believe that there's no difficult thing to do or

achieve if you have determination and perseverance in life.
PARTICIPANT 8: Yes, I'll take it again because it doesn't matter for me if I

failed once as long as I have the determination and belief that I can do it again,
nothing is impossible. Just try and try until you succeed.
CPALE?
PARTICIPANT 8: Pray, focus, read, study hard, be diligent and you'll succeed.
PARTICIPANT 9

Why or why not?
PARTICIPANT 9: Yes, because I want to pursue my dreams.
41
after college?
PARTICIPANT 9: Yes
why not?
PARTICIPANT 9: Yes, because I know to myself that I can.
PARTICIPANT 9: Yes, because other CPA Board takers told so.

not?
PARTICIPANT 9: Yes, because that's my dream and I was inspired by other

CPA passers.
PARTICIPANT 9: Yes, I will try again because my interest falls to that course.
CPALE?
PARTICPANT 9: Try and try until you achieve success.
PARTICIPANT 10

Why or why not?
PARTICIPANT 10: No I want to pursue education.
after college?
PARTICIPANT 10: Yes, if I want to take it.
42
why not?
PARTICIPANT 10: Yes of course I can because I know that my intellectual

knowledge is enough to sustain it.
PARTICIPANT 10: Yes, it is difficult not all school had a great percentage of
board exam passers as Kingfisher and also they show it only Kingfisher got
98% passers.

not?
PARTICIPANT 10: I would not, since I’m not going to take accounting when I
enter college.
PARTICIPANT 10: Of course, as ABM student if that would be my passion, I

won’t give up on it until I achieve my dreams.
CPALE?
PARTICIPANT 10: Study hard because knowledge is the only wealth that can’t
be taken by you.
PARTICIPANT 11

Why or why not?
PARTICIPANT 11: Yes, to fulfill my dream to become an accountant.
after college?
PARTICIPANT 11: Yes
43
why not?
PARTICIPANT 11: Yes, because I believe in myself that I can
PARTICIPANT 11: Yes, because all of the things you learned will be there also
there are passing grade that you reed to meet.

not?
PARTICIPANT 11: Yes, because it is a part of the studying.
PARTICIPANT 11: Yes, because there will always be a second chance of all.
You will never know if it’s your lucky time.
CPALE?
PARTICIPANT 11: Study hard, Study harder and believe him.
PARTICIPANT 12

Why or why not?
PARTICIPANT 12: No, because I will take nursing.
after college?
PARTICIPANT 12: No, kasi hindi naman siya nakaconnect sa course na

kukunin ko in college.
why not?
44
PARTICIPANT 12: No, because it’s hard for me to take the CPALE exam.
PARTICIPANT 12: No, if you do everything at ginawa mo ang best mo it is not

so difficult.

not?
PARTICIPANT 12: No because nurse is my dream and I want to be someday.
PARTICIPANT 12: I will just shift on the course I really want.
CPALE?
PARTICIPANT 12: Just pray in believe in yourself you can do it.
PATICIPANT 13

Why or why not?
PARTICIPANT 13: Yes, because it is my dream to become a successful CPA.
after college?
PARTICIPANT 13: Yes
why not?
PARTICIPANT 13: Yes, because nothing is impossible and I am confident that

I can do it.
45
PARTICIPANT 13: yes, because I believe that " walang bagay na madaling
mapagtagumpayan" or nothing is easy to be successful with.

not?
PARTICIPANT 13: Yes, there's nothing wrong in trying.
PARTICIPANT 13: Yes, I will try and try to take the board exam because as I
said in question in the previous question, there's nothing wrong in trying.
INTERVIEWER: What advice is can you give to student, who want to take
CPALE?
PARTICIPANT 13: Focus is the only advice, I can give. Because if you are
willing to achieve your dreams, you need to focus on your goals.
PARTICIPANT 14

Why or why not?
PARTICIPANT 14: No, because from the first place not sure if I pursue my
college.
after college?
PARTICIPANT 14: No
why not?
PARTICIPANT 14: Hindi kasi CPALE ay isang madugong ang pagdadaanan

bago mo to marating
46
PARTICIPANT 14: Yes, kasi hindi naman lahat ay madali.Lahat ay mahirap.

not?
PARTICIPANT 14: Nope, kasi in the first place kahit ABM strand ako this
school year hindi talaga BSA kukunin ko.
PARTICIPANT 14: I just shift to another course even if difficult the course
because I’m not in business course.
INTERVIEWER: What advice is can you give to student, who want to take
CPALE?
PARTICIPANT 14: I advice na kung kukuha man ng CPALE kailangan pati isip
puso o ispiritual mo, kasama dahil isang bagsakan lang to pero napakasulit
pag na achieve mo goals mo bilang CPA.
PARTICIPANT 15

Why or why not?
PARTICIPANT 15: No, it’s too hard for me to handle.
after college?
PARTICIPANT 15: Yes, that's why I will not take the course.
why not?
PARTICIPANT 15: No, because I didn't take the course.
47
PARTICIPANT 15: Yes, because you will apply all your knowledge, all the
lesson that you have learned here.

not?
PARTICIPANT 15: No, because in the first place, it’s not my dream to become
an accountant.
PARTICIPANT 15: If I were a CPA student, I will take it over and over again
until I pass because your hardship will be wasted if you will give up.
CPALE?
PARTICIPANT 15: If you really want the course take it, own it and don’t be
afraid about the hardships, subjects or lesson that you will encounter.
48

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PANGASINAN NATIONAL HIGH SCHOOL

Perceptions of the Grade 12 Accountancy Business Management (ABM)

Presented to the Faculty of

PANGASINAN NATIONAL HIGH SCHOOL

Of the Requirements for Practical Research I

Under ACCOUNTANCY BUSINESS AND MANAGEMENT

Chenelle Anne L. Celestre

Ernalyn Joy Vila

Billy Jr. I. De Guzman

Ma. Allena L. Malicdem

Julie Ann B. Gonzales

John Aliecesther DA. Ignacio

Shekinah DL. Castro

Maria Daniela V. Alcantara

Elena Mae D. De Guzman

Board Examination is the most awaited exam of every graduating student

As an ABM student you are about to view yourself as an accountant

According to the BS in Accountancy in the Philippines (2010) “The

Although, BSA Program only requires basic mathematical operations,

It is important to look at your own strengths and weaknesses when

Choosing a university course is one of the first and most important

The following will be benefitted this study:

The researchers accomplish this study, “Perceptions of the Grade 12

INPUT PROCESS OUTPUT

What are the reasons The purpose of research

Statement of the Problem

This study seeks to answer the question:

Scope and Delimitation

AICPA (American Institute of Certified Public Accountants)

IFRS (International Financial Reporting Standards)

 is a set of accounting standards developed by an independent, not-for-

CPALE (Certified Public Accountant Licensure Examination)

 it is a course that you need to pass the exam.

CPA (Certified Public Accountant)

 a member of an officially accredited professional body of accountants.

 an occupation undertaken for a significant period of a person's life and

REVIEW OF RELATED LITERATURE AND STUDIES

Review of Related Literature

qualified professionals after successfully passing the comprehensive

he allowed himself to be overcome with test anxiety or be overconfident that he

The Philippine CPA Licensure Examination is an 18-hour test given over a

rounded professional accountants through licensure examinations and

Castillo (2017) also added that, the Professional Regulation Commission

renaming Management Services by Management Accounting Services. The

Graduates of the Bachelor of Science in Accountancy (BSA) program

The quality of education of a school or institution is based on a variety of

graduates in the CPA licensure examination; nevertheless, many believed that it

Review of Related Studies

According to Jalagat (2016), "The demand of Accountants have increased

Coe (2016) conducted a survey that was administered to students online

undergraduate program and encourage students to take the exam after

Jalagat (2016) also stated that, "Discussion on how to improve the

This qualitative method is the appropriate design that is needed in this

Grade 12 SHS ABM-1 students 5

Grade 12 SHS ABM-2 students 5

Grade 12 SHS ABM-3 students 5

Research instruments are designed tools developed by researchers to

The researchers created a questions that was answered by the

obtain information needed in the study. Researchers made a set of questions