Research Proposal
Research Proposal
Research Proposal
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
graduates particularly those from St. Paul University Surigao. The aim is to explore the
various challenges that influence their preparation on taking the CPALE. By delving into
these challenges, the study seeks to provide insights into the factors shaping the
determining their future professional paths. The subsequent chapters will delve deeper
into this exploration, unraveling the challenges of CPALE preparation and its impact on
pivotal milestone for individuals aspiring to establish a career in the field of accounting.
accounting industry, the CPALE meticulously assesses one's knowledge, abilities, and
ethical judgment. Given the rigorous criteria set by the test, the accountancy graduates
aspire to become certified public accountants but must navigate numerous challenges
These businesses have begun hiring non-CPAs to address the growing gap identified
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
five years ago (CNN Philippines, 2023). Interestingly, despite the increasing demand for
program, the Certified Public Accountant Licensure Examination (CPALE), is rated 5 out
of 10. On May 2023, the Professional Regulation Commission (PRC) and the Board of
Accountancy announced the results of the CPALE with 2,239 out of 7,376 candidates
passing the tests satisfactorily (30.36%) (PRC, 2023). Widely acknowledged as one of
the most challenging board exams in the history of Philippine career professionals, the
The definition of success in the context of the CPA board exam is multifaceted,
influenced by both internal and external variables. These variables include study habits,
school, the environment at home, and the format of the exam itself (Bates, 2018; Arcal
et al., 2021).
examinees must overcome various challenges. This study aims to evaluate the factors
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
Conceptual Framework
emotional well-being, and study materials. The diagram visually represents variable
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
Examination (CPALE) face various challenges that influence their success, yet there is
not enough research to understand these challenges fully. This research aims to fill this
during CPALE preparation. The study further investigates how these challenges impact
the overall CPALE performance of students in St. Paul University Surigao which tries to
1.1 Age
1.2 Sex
3. What are the challenges affecting the accounting graduates CPALE preparation
in terms of;
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
preparation outcomes?
Hypothesis
performance.
performance.
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
Students - This study will provide students with some knowledge about the
challenges their seniors experienced while preparing for taking up the CPALE. It will
help them ascertain their current mental state and produce an adequate coping
School Administration - This study will help the administration in finding out the
challenges that students experienced. To sooner provide adequate activities that will
Future Researchers - This study will serve as a guide, reference, and source of
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
As with the other studies, the current study has its limitations. There is a time
constraint present as this study should be finished within the time frame their
administrator required. Furthermore, the researchers will choose the respondents who
graduated from the accounting program of St. Paul University Surigao batch 2019-2020,
Definition of Terms
The key terms in the study are given the following operational definitions.
professional examination conducted by the PRC. The CPALE assesses the competency
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
(CPAs).
(CPALE)
Support system. A network of people that can provide the students with
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
CHAPTER 2
Literature Review
Accountant (CPA) examination which become a dream for each accountant. Passing
the CPA exam represents a main milestone on the path to obtaining the CPA
designation (Al-Duwaila and Al-Mutairi, 2020). According to Yap (2023) Passing the
life of a BS Accountancy graduate. The license itself is the key to a lot of doors that
lead to opportunities. However, one of the most challenging licensing tests in the
It is critical that accounting graduates who will take the CPA board test in the
future do better due to the low passing percentage trend, according to Bryce Welker
further improve the number of passers in the future, it is crucial to identify the
According to Ghani et al. (2019), Liany and Raharja (2020), and Shanthrakumar
(2020), students' career exposure positively influences their career path. These
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
profession, and support from professional bodies during their university years all play
significant roles in motivating students to make decisions about their career path after
graduation.
and approachable. (Susanti, et al. 2019). Educational institutions must also prepare
prospective graduates so that later they can choose a career that suits their abilities.
Support Systems
are crucial influencers in the CPALE preparation process. Research by Kearney and
play pivotal roles in shaping the motivation and preparedness of accounting graduates.
Family members and friends can help an accounting graduate who may be
thinking about taking the test by providing encouragement and guidance. According to
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
Martin's (2019) research, academic motivation might be derived from perceived social
Establishing a good and suitable learning atmosphere has always been a concern in
Family role can affect the study productivity and the uttermost attention of
students are at jeopardy (Chang & Fang, 2020). Students' performance has been
impacted by the abrupt switch to remote learning in the midst of a health emergency,
which has ignored an unfavorable learning environment. It was evident that an increase
in home time wasn't always reflected into an increase in time spent on schoolwork. Due
to their continual exposure to family member dispute, several pupils found it difficult to
learning environment (An et al., 2022). Students who have moved away from home,
made new social connections, and spend a lot of time with peers both inside and
outside of the classroom find that peers are among the most accessible sources of
support, even though they may receive support from a variety of providers (Worley et
al., 2023).
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
Peer support may be easier to access and come from more relatable sources
than it would from other agents. Peer support perceptions have been linked to markers
goal orientation and intrinsic motivation for learning (Marley & Wilcox, 2021), critical
2020).
those classified as below average performers, who required additional care and
contribute to improved high school student GPAs, decreased risk of course failure, and
Getting financial support has a big effect on how well students do in school,
according to Moneva (2020). Students who get financial aid usually get higher grades
and go to class more often, which helps them do better in their studies, as explained by
Gonzales (2021). The connection between the amount of aid received and grades isn't
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
a straight line, and both aid based on merit and aid based on need contribute to better
performance, according to de Sivatte et al. (2023). Although some studies say that
getting money as a student might lead to lower grades, when we consider other things,
it actually seems to help. Having money issues can make students less motivated,
engaged, and persistent, which might mean they don't do as well in school, as
mentioned by Nguyen (2021). It's important to know that different groups of people, like
different races and genders, experience different levels of financial stress and support.
To sum it up, getting financial help is really important for accounting graduates to do
Personal Motivation
coupled with career goals and a strong commitment to pursuing CPALE, significantly
influences the level of dedication and effort invested in preparation ((Hatane et al.,
will provide insights into their readiness to navigate complex scenarios. This capability
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
lens can be applied to assess how accounting graduates grapple with challenges such
point in the study of challenges faced by accounting graduates. Bäulke et al.'s (2021)
allow for an in-depth analysis of how graduates continually assess and adjust their
motivation levels, especially in the face of stress, anxiety, and confidence issues during
CPALE preparation.
learning outcomes (Sides, 2020) becomes pertinent in understanding how high levels of
CPALE success.
Preparation Strategies
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
notable authors in the field. Renaldo et, al. (2023) emphasizes the crucial role of a well-
principles and practices. Their findings underscore the necessity for educational
institutions to adopt rigorous academic standards, ensuring that students are equipped
with the depth and breadth of knowledge required for success in the challenging
licensure examination.
Extending this discourse, Khemiri, R. (2021) and Ghani et, al. (2019) delves into
the importance of the alignment between educational content and the evolving
insights into the critical role of faculty quality in shaping the preparation of the
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
Sari (2019), the faculty support extends beyond conventional teaching roles. It involves
environment, all of which are essential for success in the CPALE. The study posits that
strategies tailored to the CPALE's specific demands. They may be unsure about the
most efficient ways to retain and apply the extensive accounting knowledge required
for the examination. Furthermore, according to Aguguom et al. (2020), the rapid switch
to e-learning may have unintended effects that could have an impact on the student's
future professional chances due to the lack of an effective learning process. In order to
overcome any challenges, it is essential that students have a strong desire for the
Study habits play a vital role in CPALE success. Studies by Yap (2023)
review sessions, effective note-taking, and engaging with practice exams to enhance
Successful students worldwide are said to have a good outlook on their studies and to
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
be time-conscious about their tasks (Jafari et al. 2019). Any topic may benefit from a
healthy study habit, which combines discipline, enthusiasm, and a strong desire to
improve academic achievement. Research from throughout the world has shown that
study habits have an impact on academic achievement, making them the most
graduates must apply their study skills and make sense of a vast amount of
students who lack sufficient knowledge about study techniques would not be able to
learn in an effective and steady way, and as a result, their academic performance will
not be up to par (Rowell et al., 2021). Put differently, those who perform well
academically employ these abilities more than those who perform worse.
Emotional Well-being
significantly impact the CPALE preparation phase. The study by Mofatteh et al. (2020)
revealed that elevated stress and anxiety levels were associated with decreased
The intricate interplay between stress, time management, and the preparation for
the Certified Public Accountant Licensure Examination (CPALE) has been a focal point
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
in the literature, offering nuanced insights into the challenges faced by accounting
graduates. 'According to Reddy, Menon, and Thattil (2018), stress is considered a part
of student life, owing to many personal, family, and contextual expectations. Other
authors suggest that, while stress is present among all students because of their
workloads, adolescent students are more vulnerable to academic stress due to changes
in their lives both personally and socially. Balucan et, al (2021) examination of stressors
aspects intertwined with CPALE preparation. The study highlights the multifaceted
graduates, they call for a holistic approach to stress management that extends beyond
academic considerations.
Complementing this perspective, Kapp (2023) delve into the critical dimension of
time management in the context of CPALE readiness. Their research underscores the
symbiotic relationship between effective time management skills and reduced stress
levels during the CPALE preparation period. Alysmi et al. (2021) argue that a strategic
exams, and self-assessment, is pivotal in mitigating the stress associated with the
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
It has been shown that having good time management skills improves student
learning and related results. The benefits of time management have been shown in
several research. Time management skills have been shown to have a beneficial effect
on student learning and academic results (Ahmad et, al 2019; Adams & Blair 2019;
Nigussie, 2019) indicated that the capacity for effectively to handle their time is the
success. Furthermore, the study advocates for the cultivation of time management
habits as an essential skill set, equipping students to navigate the demanding and time-
The findings emphasize the need for interventions that address not only the
academic aspects of CPALE readiness but also the psychological and organizational
intricate relationship between stress, time management, and success in the CPALE.
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
CHAPTER 3
METHODOLOGY
Research Design
the challenges faced by the accounting graduates in their preparation for the Certified
google form interview, delves into the subjective experiences, perceptions, and
Research Instrument
Forms. The participants in this study are the accounting graduates of St. Paul
Sampling Techniques
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
the university's databases and records of recent graduates. Accounting graduates who
implemented to select participants from the compiled list. This approach ensures that
each accounting graduate in the population has an equal chance of being included in
the study.
The criteria in choosing the respondents were the following: (1) the respondents
respondents in each batch mentioned. (3) Other factors such as whether the graduate is
not part of any of the batch mentioned would not be taken into consideration when
selecting the respondents. Once the respondents agreed to participate voluntarily, they
will be given detailed information about the study and will be asked for their consent and
understanding. The respondents will then be asked to fill out the google forms survey
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
foundation.
Subsequently, the researchers will seek official authorization to proceed with the
research. A formal request for permission will be submitted to the Dean of the College
of Business and Technology at St. Paul University Surigao. This step will involve
presenting a letter detailing the intention to conduct a survey for the purpose of
collecting information.
will commence. Researchers will provide clear instructions on how to complete the
questionnaire and emphasize the voluntary nature of participation and set a specific
Ethical Considerations
St. Paul University Surigao
St. Paul University System
Surigao City, Philippines
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).
In conducting the research study, the researchers will carefully consider ethical
considerations to ensure the well-being and rights of the participants. One important
consideration was obtaining informed consent. The researchers will make sure that all
15 respondents fully understood the purpose and potential risks of the study before
agreeing to participate. In addition, the researchers will protect and respect the
methods and findings without manipulating or fabricating any data. Finally, the
researchers will treat all participants with respect, ensuring that they are not coerced or
exploited for personal gain. By addressing these ethical considerations, the researchers
aim to contribute to the overall integrity, validity, and impact of their study while
Data Analysis
analysis. This approach involves identifying recurring themes, patterns, and unique
insights within the qualitative data. Thematic analysis will provide a nuanced
CPALE preparation. As data are collected, they will be arranged and tabulated for
Challenges Faced by the Accounting Graduates in Preparation of Taking Certified Public Accountant Licensure Examination
(CPALE).