RESEARCH Sarmiento&Macatangcop
RESEARCH Sarmiento&Macatangcop
RESEARCH Sarmiento&Macatangcop
CHAPTER I
INTRODUCTION
Professions is the typical basis of individuals in addressing to the services rendered of the
particular institutions and the same time to economics activities. It is highly encouraged to at least
complete a minimum degree that serve as one of the most important qualification in which they
can probably gain confidence and be trusted persons in dealing with the demand of the society.
According to British economist Henderson David (2004), Business of today, act as vehicles for
economic progress. To keep track if the business is ended making progress, the role of
accountants is crucial. They served as the person capable of making financial reports about
entities’ financial position and performance in order for the interested parties make a sound and
relevant decision. This will be an essential reason why accounting referred as the language of the
business and it serve as an important tool for the latter. However, to hasten expertise in this field of
specialization, the student needs to enroll a program that preparatory for the profession. One of
However, the Bachelor of Science in Accountancy is the only accountancy program that is
open for accountancy’s students to the board examination called the Certified Public Accountants
determination to comply with its requirements and this include the retention policy (University of
Cordilleras n.d.). Retention policy refers to the policy that has a standard grade that has needed to
be maintain by the BSA students. For the past year, the Accountancy program in Laguna State
Polytechnic University had implemented a retaining GWA of 2.00 (87-89) and have no 3.00 (75-77)
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in all subjects. Due to implemented retention policy, the program become very challenging. But at
the same time the accountancy students are highly motivated to comply with the standards, where
in their need to spend more time in studying courses with comprehension and making sure that
every information stated in the printed materials like books are well known. Having excellent
grades consistently indicates that the accountancy students are confident to pass CPALE because
it assumed that anyone cannot have good records, if they are not personally the one who work
hard for it. Furthermore, the professor can never give a perfect’s scores to the one who does not
have a perfect answer. Also, they are the individuals who encourage aspiring accountants to study
hard seriously.
The retention policy has existed already during year 1990’s but it is not strictly implemented
which it’s results to universities lower passing rates over the national percentage (Chua Peterwillie
2018). He also mentioned that the lowest point of Accountancy program in the board examinations
happened in early 2000 where in university at that time has no passers in the licensure
examinations. In addition, the Laguna State Polytechnic University is one of the University that
The current Bachelor of Science in Accountancy (BSA) curriculum adopts the latest CHED
which focuses on equipping students to meet the competences required in the workplace of such
profession within or outside the Philippines. For Universities in the country, it is a 4-year course
program or 11-trimester course (3 years plus 2 semester) that is equivalent to 5 years course in
semestral setting. The prestigious program prepared the students to be disciplined and educated
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(CPALE).
Licensure Examination nation-wide. According to the percentage result of CPA Board Exams last
October-2019. Its only 2,075 or equivalent to 14.32% passer out of 14,492 individuals who took the
exam. Also, May of the same year is 1,699 or equivalent to 16.46% out of 10,319. Compared to
the year 2016, For May 2,967 examinees passed or equivalent to 42.84% out of 6,925. In October
of the same year 5,249 examinees passed or 36.48% out of 14,390. The continuous declining
rates is very alarming because it might have a negative connotation to each and everyone,
especially to the college and universities that they cannot produce a higher number of individuals
who can comply with accounting standards. Even though they make a highly appreciated effort.
The performance of Laguna State Polytechnic University in the year 2019 is 1 passer or
equivalent to 4.76% out of 21 examinees for the month of May and for the month of October the
board passer is 3 or equivalent to 7.14% out of 42 individuals. In addition, the previous passing
rate for the following years are 2014 is 0% out of 3, 2015 is 23.08% out of 13, and 2016 for the
month of May is 57.14% out of 7 and for the month of October is 22.22% out of 18. For 2017 is 0%
out of 6 and 4.65% out of 43 for the month of May and October respectively. Lastly for 2018 is
18.52% out of 27 and 0% out of 26 examinees of respective months. It shows that the overall
The researcher aims to find out what is currently happening to the retention policy
implemented? What is the direct bearing of the retention policy to the performance of BSA
graduates who took (CPALE).? It’s focus primarily on the grades of accountancy graduates in
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Laguna State Polytechnic University- Los Baños Campus. Aiming to know the effectiveness of the
Retention Policy to their performance in taking CPALE. This research study serves as the medium
of information to the Universities especially LSPU-LB on what is probably the efficient way to adopt
Theoretical Framework
The model of student departure by Vincent Tinto is one of the main theory of the Retention
Policy. Tinto developed his "interactionalist theory", according to which a student was most likely to
stay the course when there was a match between their own academic goals and motivation, and
the academic and social characteristics of an organization. The variables mentioned to the above
theory is somewhat related to the variables of this study and which are the retention policy
Then grades seems likely everything in academia and which portray and motivate students
to study hard and perform well with their course. But according to Thompson, (2021) The debate
about whether grades help or hinder student learning is as old as the U.S grading system, way
back late 1800s. Most teachers don't think grades are the useful tool and that is because they feel
it discourage learning.
According to Santiago, Maricar (2014) retention policy is very important to all accountancy
students in becoming a Certified Public Accountant. Because having this policy will help you in
preparation for your battle in the real world and even in the preparation for the upcoming board
in Licensure Examination is the key performance indicators in quality assurance to their respective
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job. Given the CPA board exam is one of the most difficult government Licensure examinations in
the Philippines according to the previous vice chairman of the Board of Accountancy, (Bala, 2008).
INDEPENDENT
Conceptual Framework
VARIABLE
1. Demographic Profile
a. Sex
b. Number of exams
taken
DEPENDENT
c. GWA
VARIABLE
2. Retention Policy
Effect of Retention Policy
a. Grading system to the CPALE performance
b. Number of disqualifying
grades
c. Retention Status
3. Motivation
4. CPALE performance
Factors affected due to implementation of the retention policy are the demographic profile of
Accountancy graduate and which describe of their sex, number of exams taken that stand for how
many times they took board exams and general weighted average is their grades in the said
exams. The second one is the retention policy and which consists of grading system, number of
disqualifying grades and the retention policy implemented. Then the remaining two are motivation
and their cpale performance. The researchers aiming to provide useful information in measuring
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the effects of the retention policy to the CPALE performance of BSA Graduates through the use of
data gathered.
The purpose of this study is to evaluate the CPALE performance of Accountancy graduates in
relation to retention policy. Specifically, the study aims to answers the following.
1. What are the demographics profile of the respondents in terms of the following:
1.) Sex
A. Female
B. Male
A. First taker
B. Repeater
2. What are the retention criteria implemented during their compliance of academic requirements?
1.) Grading-system
A. Zero based
B. Base 50
A. outright disqualification
B. With probation
4. Does the retention policy increase the motivation to take the Board exam as perceived by the
students?
A. Never
B. Unlikely
C. Likely
D. Most likely
5. Does the retention policy has a direct bearing to the CPALE performance as perceive by the
students?
A. Never
B. Unlikely
C. Likely
D. Most likely
Hypotheses
There is no significant correlation between the demographic profile and the motivation of the
There is no significant correlation between the demographic profile and to the effects for CPALE
performance.
This study focused only to the BSA Graduates in Laguna State Polytechnic University- Los
Banos Campus who took Certified Public Accountant Licensure Examination. Also, limited to the
accountancy graduates of batch 2019-2020 and which they are under the retention policy of the
program.
To BSA students, to strive harder, and to manage time for studying and use this study to
evaluate, how effective this retention policy in taking the CPALE. To Accountancy Department
Faculty, to serve them as an evaluation of the Retention Policy implemented and may find this
study useful in understanding whether to improve or implement another policy regarding the
retention;. To parents who will know and understand the policy being implemented in the university;
To future researchers who may use this as a reference for further findings;. To community, the
performance of the accountancy students will have impact to Los-Baños community especially if
they pass the Board exam and therefore if any of the representative of the government might be
interested to this certain topic, this research will serve as a medium of information.
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Definition of Terms
Accountancy - The program offered to College and Universities as one of the required
students to a lot more time in studying with comprehension. Also, the policy has a minimum grades
CPALE – Certified Public Accountancy Licensure Examination is the final assessment of the
performance of the accountancy graduates on how knowledgeable they are regarding the
Professions – The students are successfully earning minimum years required to finish the courses
offered in the program and at the same time already pass the Board Exams.
Performance – It is the students’ perseverance in studying hard during undergrad years and of
Grades – A measure of the quality of the students’ performance. It is the grading system
Motivation – This refers to the reason why accountancy students pursuing themselves to act
CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDY
This chapter discuss the review of related literature and studies of the topic about the effects
According to the study conducted by Brimble, Jahmani, O’leary and Osman, D. (2017), there
are three external factors were identified that had impacts to the reducing rates of Accountancy
program in Australia, such as the financial, employment, and other personal matter. But after
gathering information it shows that the reducing rates from accountancy courses in Australia is less
impacted by external factors. The study also mentioned four demographic factors that lead to the
gradual reduction of how effective the accountancy program such as the gender, marital status,
The study findings stated that students in Australia appear to be dissatisfied with lecture
scheduling, registration, technological services, and college facilities. In addition, the study showed
the significant differences in attitudes between administrators and students in 4 of the 14 external
comparisons. In the perspective view of administrators, they considered financial issues, poor
attendance and grades, family pressure, and other reasons (motivation, program structures etc.)
are to be main reasons of the students that were forced to leave their accounting studies, yet the
The factors mentioned in previous study conducted are partly related to the current variables
of this study which are the demographic profile, retention policy, motivation and CPALE
performance. Then through the use of the said variables the researchers can gather those needed
the actual results in the CPA Licensure Examination. A closer look at its past performance would
create a basis of enhancement on how to improve the current passing rate of the program and
For the study conducted by Accountancy professors and scholar, Mr. Chua of Palawan
State University’s (2018). The findings of the study identified the prepared review center and
session of former enrolled individuals and including other factors such as hours of studying and
resting as well as the strategy and techniques were also identified and how many times it took for
the candidate to pass the CPA licensure examination. The data was gathered through electronic
survey automated in google survey and same data was then analyzed through electronic data
The findings in the study showed that more than two-third (2/3) of the successful examinees
are considered first takers and were enrolled in the afternoon session of RESA Review School. In
terms of their studying matters, the subjects preferred to self-review at home that they usually
spend more than 8 hours rest but makes it less different compared to normal hours of sleep. The
study found out that the said successful examinees also understood the concept first before
applying the same in practical application and the preferred review techniques were reading,
making notes and answering practical questions. In addition, a conduct of self-evaluation was done
In addition, the study signifies that the graduating BSA students assessed themselves as
almost competent or having average knowledge and understanding of the accounting professional
ethics, including integrity, objectivity and independence, professional competence and due care,
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confidentiality and behavior which are the qualities needed to be a professional accountant as well
as they were described to be competent and ready to distinguish what is morally right and wrong in
According to Albuquerque (2018) the number of students attending higher education courses in
Brazil is increasing but at the same time the rates of students drop out is increasing too and the Higher
Education Institution (HEI) had implemented the retention policy. The student’s decision to drop or
pursue a program is a problem that needs to be understood from the perspectives of the student. To
understand the factors from the viewpoint of the students in the said policy that will contributes to
Investigations are conducted with students who have dropped out or are likely to drop out. From
the methodological point of view, the motivation for this research is to fill the gap of the lack of
approach of the problem from the perspective of student retention, that is, the desire to continue
taking the course at the institution, investigating the perception of students who are attending
Accountancy program.
The researchers conducted this research knowing that the previous studies conducted are
focused on identifying factors and technique on how to survive the journey in Accountancy program
and how to pass the Board exams. While in this study the researchers trying to figure out if the
factors mentioned from previous studies and other possible factors or variables have bearing to the
retention policy implemented in Laguna State Polytechnic University- Los Banos Campus and in
relation to how the variables embedded in the said policy affects the performance of those who
CHAPTER III
RESEARCH METHODOLOGY
This chapter discuss the research design, subject of the study, determination of sampling
Research Design
For this study, the researchers will use the quantitative approach to know the effectiveness
of the Retention Policy implemented and in relation to the BSA Graduates' performances during
numerical data. It is generally used to find patterns, averages, predictions, as well as cause-effect
Under the said approach, the researchers choose to use the descriptive and correlational
designs to measure the variables and describe the relationships between them. By using the
mentioned research design the researchers will gather the data through Google form of survey, to
know the respondents perceptions and ideas regarding to the retention policy.
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graduate at Laguna State Polytechnic University - Los Banos Campus for the year 2019-2020,
under the said retention policy and they already took board exams, even they pass or fail to be a
Certified Public Accountants. They will serve as the main respondents of this study that will provide
a relevant and clear information in which can explain the accountancy’s graduate perceptions
Certified Public Accountant Examination. Each former student has an equal chance of being
included in the sample. Using the simple random sampling, this will give a statistical inference
about a population. It is also considered as a fair way of selecting a sample from a given
Research Instrument
In gathering the data needed to the study, the researchers made survey questioners via
Google form to collect information from the respondents. Furthermore, the researchers also use
the advices of professors and professional and other related research study for gathering additional
information needed to help for making rational and relevant conclusions for the said study.
Research Procedure
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The researchers presented first the proposed research title of the study. Upon the approval
of the research adviser, the researchers proceed in formulating their chapter 1, 2, and 3. Then after
the formulation of the three chapters, the researchers will finally defend the said study and after the
approval of the panelist, they will proceed in writing a letter address to CBMA Dean and
accountancy adviser to ask permission for gathering the personal data of the target respondents.
Upon the approval of CBMA department, the researchers will collect the said data. Then the
researchers will send email or chat the respondents in able to have their permissions and
acceptance in answering the survey questions. The response are directly collected via Google
form. The confidentiality of the response would only be utilized for the purpose of this study. After
the collections of Data, the researchers used it as the basis to provide utmost analysis and
interpretation.
Descriptive statistical analysis is used to summarize the data collected through numerical
representation.
x̄ = sample average
Pearson r correlation is used to measure the statistical correlation between the demographic
profile and motivation of the students, and also the correlation of demographic profile and to the