Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination

Jake M. Laguador,Rey Fernan G. Refozar

doi:10.12973/eu-jer.9.3.995

Abstract

<p style="text-align:justify">There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using documentary analysis from the result of the Licensure Examination including almost 415 accountancy schools in the country with first takers. Results showed that large number of examinees did not contribute much to increase the record of passing percentage of a certain region but instead it pulls down the passing rate. Public schools in eight (8) regions of the country have significantly higher passing rate than private HEIs. Private HEIs had been consistent in terms of having higher percentage of institutions with zero percent performance rating among first takers. However, private universities produced more top performing examinees than other private colleges and public schools in the country. Findings of the study may provide insights to educational leaders in ensuring the quality on the delivery of instruction through maintaining qualified teachers with relevant knowledge and competencies necessary to prepare the accountancy graduates for licensure examination.</p>

Highlights

Licensure Examination has been considered as one of the positive measures of the student outcomes and evidence of quality instruction from both private and public higher education institutions (HEIs)
This study provides insights on how the seventeen (17) regions of the country contribute in the national performance rating between private and public HEIs
It gives an idea that the bigger number of these institutions in the CALABARZON and Central Luzon did not provide much contribution to increase the record of passing percentage but instead, it pulls down the passing rate of the regions unlike the case of National Capital Region (NCR)

Summary

Introduction

Licensure Examination has been considered as one of the positive measures of the student outcomes and evidence of quality instruction from both private and public higher education institutions (HEIs). Comparison of institutional passing against the national passing rate served as the basis and source of data for the institutional level as measure of their performance. It has always been the target of most HEIs to obtain 100 percent institutional passing rate in any licensure exam. Even above national passing is enough for them to achieve as accomplishment. The quality of graduates produced by an institution is measured by their performance in board examinations (Ballado-Tan, 2014). Schools usually developed intervention and remediation practices to further increase the number of passers in a certain licensure examination (Fetalvero et al 2018; Terano, 2018)

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Conclusion