A COMPARATIVE ANALYSIS OF THE BSA PROGRAM OF SELECTED LOCAL COLLEGES AND UNIVERSITIES IN NATIONAL CAPITAL REGION AS REFLECTED IN ITS PERFORMANCE IN THE CPA BOARD EXAMINATIONS
By: Felizardo M. Marquez and Aquilino D. Soriano, Jr
The Bachelor of Science in Accountancy (BSA) has been one of the most in-demand course in the Philippines nowadays. Accounting officer has ranked top two in the list of in demand local jobs (Department of Labor and Employment, 2013). In order to meet this demand, universities and colleges must create a program that would meet the standards of admission and retention in the Bachelor of Science in Accountancy program. The results of CPA Board exams in the last three (3) consecutive years (2012 – 2014) showed that there was a decreasing trend and this could mean that the licensure examination for CPAs is becoming difficult as the time pass by. Thus, the universities need to reevaluate their BSA program.
The aim of this research was to study the strength and weaknesses of BS Accountancy program of selected local colleges and universities around National Capital Region as reflected in their performance in CPA Board Examinations. The method of research was descriptive method.
The results showed that the current curriculum of the program still needs further improvement. The program needs to be re-examined and the qualitative factor rather than the quantitative factors of education should be emphasized.
Furthermore, provisions on instructions were found out to have a significant relationship to students’ performance in the CPA licensure examination. There is a need, therefore, to implement the learning assistance program of the university to cater the slow learners through coaching, peer teaching and remedial classes. This denotes that extensive implementations of provisions related to instructions, such as, proper observance on provisions related to syllabus, instruction-enriching activities, evaluation of student achievement, and others, should be done to improve the performance in the CPA licensure examination.
The availability of school’s physical resources and facilities were also seen to have great effect in the teaching and learning process which is supposed to be free from distraction and other facilities like immediate standby power in case of brown-out, sufficient classrooms and accessible fire and safety devices. These provisions though, they have been found to have no significant relationship on performance, are still considered and should be improved and maintained to enhance an effective teaching and learning process.