Home⇛International Journal of Multidisciplinary: Applied Business and Education Research⇛vol. 7 no. 5 (2026)

Enhancing Critical Thinking and Problem-Solving Skills of Accounting Students at Sorsogon State University – Bulan Campus: Evidence-Based Strategies for Improving Licensure Examination for Certified Public Accountants (LECPA) Performance

Michelle M. Bongalonta | Diana V. Sales

Discipline: Education

 

Abstract:

This study aimed to assess the critical thinking and problem-solv- ing skills of accounting students at Sorsogon State University - Bulan Campus and explore evidence-based strategies to enhance these competencies for improved performance in the Licensure Examina- tion for Certified Public Accountants (LECPA). Specifically, the study sought to (1) review and analyze the CPALE performance ratings of accounting graduates, (2) assess the current level of critical thinking and problem-solving skills, and (3) identify strategies to strengthen these skills and improve licensure outcomes. A mixed-methods descriptive-evaluative research design was employed. Quantitative data were gathered from pre- and post-as- sessments of students' critical thinking and problem-solving skills, as well as official CPALE results from 2016 to 2024. Qualitative data were obtained through structured interviews and surveys of purpos- ively sampled accounting faculty, program administrators, and stu- dents who had taken the CPA board examination. Quantitative anal- ysis measured competency levels, while thematic analysis of qualita- tive data identified patterns regarding the effectiveness of evidence- based strategies. Findings revealed that accounting students' critical thinking and problem-solving skills are moderate, with a mean score of 62%, reflecting gaps in higher-order cognitive competencies nec- essary for licensure success. CPALE performance exhibited signifi- cant fluctuations over the years, highlighting systemic challenges in preparing students for professional practice. Evidence-based inter- ventions including enhancement and tutorial classes, technology- based learning, curriculum and policy enhancements, financial and moral support, strict retention policies, benchmarking with top-per- forming schools, and regular qualifying examinations were reported *Corresponding author: E-mail: bongalontamichael@sorsu.edu.ph Bongalonta et al., 2026 / Enhancing Critical Thinking and Problem-Solving Skills of Accounting Students at Sorsogon State University IJMABER 2200 Volume 7 | Number 5 | May | 2026 by students, faculty, and administrators to improve analytical rea- soning, application skills, and exam readiness. The study concludes that while these strategies positively impact student competencies and motivation, consistent and systematic im- plementation is required to achieve sustainable improvements in li- censure performance. It is recommended that SorSU-Bulan continue and strengthen enhancement programs, integrate technology and formative assessments, and regularly update the accounting curric- ulum while providing faculty professional development to reinforce higher-order thinking and problem-solving skills.



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