Home⇛NRCP Research Journal⇛vol. 25 no. 2 (2026)

Do Distance Learning Modalities Affect Lecpa Performance? A Mediation and Moderation Analysis

Athena Marie Basbas | Gill Nicole Luyun | Yukilyn Matano | Gabriela Ma. Laya Mateo | Rodiel C. Ferrer

Discipline: Education

 

Abstract:

Formal review centers were identified as one of the statistically significant factors in increasing a candidate’s likelihood to pass the Licensure Examination for Certified Public Accountants (LECPA). In the post-pandemic context, however, the quality of a student’s learning experience in those learning spaces is likely to be a critical factor in its effectiveness. Hence, employing various remote learning-related theoretical frameworks, the study aims to compare students’ perceived learning experiences under the pure online (POL) and blended learning (BL) modalities, and assess their effect on LECPA performance, with self-regulated learning as a full mediator and variables like personal factors (gender, and age), academicrelated factors (type of institution, scholarship, cumulative grade point average, and college review), and motivational factors (father’s educational attainment, mother’s educational attainment, family income, and family influence) as moderators. Survey data from 271 first-time LECPA takers (May 2022–May 2024) in formal CPA review centers offering both modalities were obtained via purposive and convenience sampling, with snowball referrals. Statistical analysis, including descriptive statistics, independent samples t-test, Mann-Whitney U test, and PLSSEM, was used to test the hypotheses. The analysis revealed negative moderation effects: gender in BL and in the combined model, type of institution in POL, and father’s educational attainment in BL. All other moderators were nonsignificant. Consequently, the study’s statistical results showed only partial support for the theoretical and operational frameworks, displaying a mix of significant and nonsignificant results. These findings imply that no single factor can fully guarantee LECPA success, revealing the multifaceted nature of LECPA, which is inherently more intensive and professionally focused than typical undergraduate exams. Therefore, it is recommended for candidates to strengthen their preparation with personal discipline, targeted review strategies, and resilience to succeed in such a demanding licensure examination.



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