Synthesis

International Journal of Education and Research

Vol. 2 No. 12 December 2014

ACADEMIC PERFORMANCE, ASPIRATIONS, ATTITUDES AND

STUDY HABITS AS DETERMINANTS OF THE PERFORMANCE

IN LICENSURE EXAMINATION

OF ACCOUNTANCY GRADUATES

Jade Ballado-Tan, CPA, MBA

Chairman, Accountancy Department,

College of Business Administration

University of Eastern Philippines

University Town, Catarman, Northern Samar, 6400

Philippines

jadeballado@yahoo.com

(+63)0998-220-1161

ABSTRACT

The quality of education offered by an institution is often determined by the graduates it

produces. In like manner, the quality of graduates produced by an institution is measured by their

performance in licensure examinations.

The study determined the level of student’s academic performance, aspirations, attitudes

towards accounting and study habits. It also determined the performance of the graduates in the

Certified Public Accountant (CPA) licensure examination, as well as the relationship of the

academic performance, aspirations, attitudes towards accounting and study habits and the

performance in the licensure examination.

One hundred twenty-four (124) respondents were considered in the study which utilized the

descriptive-correlational method. A survey questionnaire determined the level of academic

performance, aspirations, attitudes and study habits. Official results of the CPA Licensure

Examination were retrieved from the Professional Regulation Commission. The study employed

frequency counts, weighted means, ranking and regression analysis as statistical tools.

The respondents had good academic performance, high level of aspiration, favorable

attitude towards Accounting and good study habits. Performance of graduates is above the

national passing percentage, though, graduates do not make it in the first attempt. Graduates

performed best in Theory of Accounts while the weakest performance is in Practical Accounting I.

Academic performance, attitudes towards accounting and study habits are...