Perfomance Status of Accountancy Graduates In Pamantasan Ng Cabuyao: Basis For In-House Review Enhancement

Christian Lorenzo  Baldovino,; Nicanor  Laza,; Kristel Mae  Navarro,

Perfomance Status of Accountancy Graduates In Pamantasan Ng Cabuyao: Basis For In-House Review Enhancement

Christian Lorenzo Baldovino | Nicanor Laza | Kristel Mae Navarro

Discipline: human resource management

Abstract:

This study was conducted to determine the performance status of Accountancy graduates in Pamantasan ng Cabuyao as the basis for in-house review enhancement. The researchers generated the data needed through letter request and document analysis. Through their statistician, the researchers applied the appropriate statistical treatment for the data to be able to analyze and interpret the results. The statistical tools used were frequency and percentage distribution, weighted mean and t-test analysis. Through the study, it was found out that the respondents’ grades in in-house review courses do not match with their performance in the Certified Public Accountant Licensure Examination. Management Advisory Services had the highest overall rating in CPALE results. But based on the respondents’ grades, MAS was the review course with the lowest overall rating in terms of grades. In addition, the respondents had the highest overall rating in Taxation and Regulatory Framework for Business Transactions in their review courses’ grades, but those were the subjects where the respondents poorly performed in the CPALE. The null hypothesis was rejected, thus, there was a significant difference between the respondents’ grades and their performance in CPA Licensure Examination. Through this findings, the researchers concluded that Management Advisory Services was least difficult among all the board subjects, while the Taxation and Regulatory Framework for Business Transactions were the most difficult board subjects in the licensure examination for Certified Public Accountants. The researchers recommended to have an in-house review enhancement which includes additional lecture time allotment for the most difficult subjects – Taxation and Regulatory Framework for Business Transactions. In addition, the researchers also recommended that the accountancy students must be trained or exposed on CPALE-like questions to enhance their skills and ability in solving difficult accounting problems and to overcome the pressure on actual board exam. Moreover, the qualifying examination must continue every end of the semester to evaluate the knowledge and skills of the accountancy students. On the other hand, the BS Accountancy program must maintain the strict implementation of the retention program, where there is a maintaining grade in all major courses. And lastly, if possible, the University must hire lawyers and taxation specialists who can teach regularly in the academe.