Challenges and Factors Associated with CPA Licensure Examination Performance in a Public Higher Education Institution
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https://doi.org/10.65166/6kdr6589关键词:
accounting education, CPA licensure examination, educational leadership, institutional support, mental preparedness, student preparation摘要
The performance of graduates in professional licensure examinations provides higher education institutions with evidence concerning curriculum effectiveness, instructional quality, student preparation, and institutional support. This study examined the academic, personal, socioeconomic, and psychological factors associated with Certified Public Accountant Licensure Examination performance among graduates of a public higher education institution in the Philippines. An explanatory sequential mixed-methods design was employed, combining a quantitative survey of 137 graduates who had taken the licensure examination with qualitative interviews involving five selected participants. Descriptive statistics were used to assess curriculum background, family responsibilities, financial capability, internship experience, location, work status, pressure, self-efficacy, and study habits. Interview responses were examined thematically, while binary logistic regression was used to explore factors associated with examination outcomes. Curriculum background, financial capability, family circumstances, and employment conditions emerged as relevant preparation concerns. The qualitative findings further emphasized review-center participation, disciplined study routines, emotional readiness, adequate rest, curriculum alignment, and faculty influence. In the exploratory regression model, the family-related construct and mental preparedness were statistically associated with outcome classification. The findings indicate that licensure performance reflects the interaction of academic preparation, personal circumstances, and psychological readiness rather than academic knowledge alone. Educational leaders should therefore strengthen curriculum alignment, faculty development, structured review programs, mentoring, counseling, and targeted assistance for graduates facing financial, employment, and family-related constraints.
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