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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).

This study focuses on understanding the difficulties faced by the accounting

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

graduates’ choices, guiding them towards appropriate courses of action, and

determining their future professional paths. The subsequent chapters will delve deeper

into this exploration, unraveling the challenges of CPALE preparation and its impact on

the academic and professional journeys of the accountancy graduates.

Background of the Study

The Certified Public Accountant Licensure Examination (CPALE) stands as a

pivotal milestone for individuals aspiring to establish a career in the field of accounting.

Serving as a gateway to professional recognition and advancement within the

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

as they prepare for the CPALE.

The evolving landscape of local accounting businesses, as reported by the

Philippine Institute of Certified Public Accountants (PICPA), indicates a critical juncture.

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

non-CPA professionals, the professional assessment of the Accountancy degree

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

CPA licensure exam demands meticulous preparation (Maivizhi, 2023).

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,

undergraduate performance, motivation levels, the standard of education received at

school, the environment at home, and the format of the exam itself (Bates, 2018; Arcal

et al., 2021).

To prepare for the Certified Public Accountant Licensure Examination, the

examinees must overcome various challenges. This study aims to evaluate the factors

affecting accountancy graduates from universities in relation to these challenges,

strategies, and 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).

Conceptual Framework

Demographic Information Pre-determined Challenges


1.1 Age  Support Systems
1.2 Sex  Personal Motivation
 Preparation Strategies
 Emotional Well-being
Academic Background  Study
Materials/Resources
1.1 Year graduated

Figure 1. Schematic Diagram of the Study

The schematic diagram illustrates the conceptual framework guiding a research

study on challenges faced by the accounting graduates during CPALE preparation.

It identifies demographic information, academic background while the process

explores the interplay of support systems, personal motivation, preparation strategies,

emotional well-being, and study materials. The diagram visually represents variable

interconnectedness, offering a structured guide for systematic exploration.


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).

Statement of the Problem

Accounting graduates preparing for the Certified Public Accountant Licensure

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

gap by investigating and identifying the challenges faced by accounting graduates

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

find the answers for the following questions:

1. What is the demographic profile of the accounting graduates in terms of;

1.1 Age

1.2 Sex

2. What is the academic background of the accounting graduates in terms of;

1.1 Year graduated

3. What are the challenges affecting the accounting graduates CPALE preparation

in terms of;

3.1 Support System

3.2 Personal Motivation

3.3 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).

3.4 Emotional Well-being

3.5 Study Materials/Resources

4. Is there a significant difference between the demographic profile of the

respondents and the pre-determined challenges?

5. What are the common challenges identified by accounting graduates in CPALE

preparation, and how can these challenges be addressed to improve overall

preparation outcomes?

Hypothesis

(HO): There is no significant relationship between the challenges faced by the

accounting graduates during CPALE preparation and their overall CPALE

performance.

(H1): There is a significant relationship between the challenges faced by the

accounting graduates during CPALE preparation and their overall CPALE

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).

Significance of the Study

This research was conducted to benefit the following:

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

mechanism for them.

School Administration - This study will help the administration in finding out the

challenges that students experienced. To sooner provide adequate activities that will

help the students in preparing for the licensure examination.

Future Researchers - This study will serve as a guide, reference, and source of

information for future researchers partaking in similar studies.

Scope and Limitation


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).

This study focuses on the challenges faced by the acccounting graduates in

preparation of taking Certified Public Accountant Licensure Examination (CPALE).

Moreover, this study aims to investigate the challenges encountered by the

Accounting Graduates as they prepare to undertake the 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,

batch 2020-2021, and batch 2021-2022.

Definition of Terms

The key terms in the study are given the following operational definitions.

Accounting Graduates. Individuals who are already graduated and preparing

for the Certified Public Accountant Licensure Examination (CPALE).

Academic Challenges. Difficulties related to understanding complex accounting

concepts, theories, and principles taught in the curriculum.

Certified Public Accountant Licensure Examination (CPALE). A standardized

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).

and qualifications of individuals aspiring to become Certified Public Accountants

(CPAs).

Challenges. Difficulties or obstacles that 4th-year students encounter during the

process of preparing for the Certified Public Accountant Licensure Examination

(CPALE)

Performance. The level of competence demonstrated by students while

preparing for the upcoming CPALE.

Support system. A network of people that can provide the students with

practical or emotional support while preparing for 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 2

REVIEW OF RELATED LITEREATURE AND STUDIES

Literature Review

Accountants attempt to develop their skills by passing the Certified Public

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

Certified Public Accountant (CPA) Licensure Examination is the defining moment in a

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

Philippines is the CPA board exam (Amaning et al., 2020).

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

(2020). In order to design strategies, interventions, and remediation techniques to

further improve the number of passers in the future, it is crucial to identify the

elements that contribute to the success of passing the aforementioned examinations.

According to Ghani et al. (2019), Liany and Raharja (2020), and Shanthrakumar

(2020), students' career exposure positively influences their career path. These

authors contend that career orientation, sufficient knowledge of the accounting


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).

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.

Accounting graduates must be prepared to face the increasingly demanding

requirements of careers as public accountants by being both professionally competent

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.

The Certified Public Accountant Licensure Examination (CPALE) represents a

significant juncture in the professional journey of accounting graduates, demanding

thorough preparation to ensure success. This literature review synthesizes existing

research to shed light on the diverse challenges encountered by accounting graduates

during their CPALE preparation.

Support Systems

Support systems, encompassing family, peers, mentors, and institutional support,

are crucial influencers in the CPALE preparation process. Research by Kearney and

Levine (2020) highlights the positive impact of familial encouragement on candidates'

confidence levels. Additionally, peer interactions, mentorship, and institutional support

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

support from friends and family.

According to Rotas et al. (2020), students' ability to engage in comfortable

remote learning is negatively impacted by an unsatisfactory learning environment.

Establishing a good and suitable learning atmosphere has always been a concern in

remote education, especially in most disadvantaged homes (Baticulon et al., 2020).

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

focus (Baticulon et al., 2020).

Academic motivation and achievement metrics should be correlated with college

students' perceptions of relatedness, or their sense of being supported, in the social

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

of academic motivation such as higher academic self-efficacy (Altermatt, 2019), mastery

goal orientation and intrinsic motivation for learning (Marley & Wilcox, 2021), critical

thinking abilities, job preparedness, and major satisfaction (Schenkenfelder et al.,

2020).

Guhan (2020) reported that the implementation of a mentorship program yielded

positive outcomes in the academic performance of students, particularly benefiting

those classified as below average performers, who required additional care and

support. The advantages of such mentorship initiatives extend beyond academic

achievements, encompassing emotional and personal dimensions such as career

development, enhanced relationships with faculty, increased interest in research,

aspirations for academic careers, heightened self-esteem, and reduced stress.

According to Jordan (2023), mentorships facilitated by teachers and counselors

contribute to improved high school student GPAs, decreased risk of course failure, and

a heightened likelihood of attaining success.

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

well in school and reviews in preparation of CPALE.

Personal Motivation

Personal motivation is a driving force behind successful CPALE preparation.

Intrinsic motivation, fueled by an individual's genuine interest in the subject matter,

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.,

2021). Understanding the nuances of personal motivation is critical for tailoring

interventions that enhance the intrinsic drive of accounting graduates.

Dorya's (2023) definition of capability aligns with the challenges accounting

graduates may encounter during CPALE preparation. Investigating their theoretical

capabilities, especially in terms of interpersonal and social psychological understanding,

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

as intricate accounting concepts, time management, and the integration of professional

ethics, shedding light on their competence in the CPALE preparation phase.

Motivation, a crucial aspect according to Eckerlein et al. (2019), becomes a focal

point in the study of challenges faced by accounting graduates. Bäulke et al.'s (2021)

framework of motivational regulation is particularly relevant, offering a lens to

understand how accounting graduates sustain motivation amidst challenges. Exploring

the cyclical process of motivational self-regulation, as proposed by Berkeley (2019), will

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.

Connecting the quality and quantity of motivational regulation to challenges

encountered during CPALE preparation, as emphasized by Dignath (2023) and

Panadero et al. (2018), offers an avenue to assess the effectiveness of motivational

strategies in overcoming specific hurdles. The research on motivational regulation and

learning outcomes (Sides, 2020) becomes pertinent in understanding how high levels of

motivation contribute to increased effort, perseverance, and accomplishment – key

elements in overcoming challenges faced by accounting graduates in the pursuit 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).

Academic preparedness stands as a cornerstone in the landscape of Certified

Public Accountant Licensure Examination (CPALE) readiness (Micabalo and Cruspero,

2022). A comprehensive examination of literature reveals a rich tapestry of insights from

notable authors in the field. Renaldo et, al. (2023) emphasizes the crucial role of a well-

structured curriculum that provides students with a diverse exposure to accounting

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

landscape of the accounting profession. Their research advocates for curriculum

flexibility that accommodates industry developments, technological advancements, and

regulatory changes. This adaptability, they argue, enhances the academic

preparedness of students, fostering a dynamic and responsive approach to the ever-

changing demands of the CPALE.

Expanding the exploration of academic preparedness, Guerriero (2019) offer

insights into the critical role of faculty quality in shaping the preparation of the

accounting graduates. Their research underscores the impact of experienced and

dedicated faculty members in nurturing a culture of academic excellence. 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).

Sari (2019), the faculty support extends beyond conventional teaching roles. It involves

mentorship, fostering critical thinking skills, and creating a stimulating learning

environment, all of which are essential for success in the CPALE. The study posits that

faculty engagement contributes significantly to the development of skills beyond

theoretical knowledge, enabling students to approach the licensure examination with

confidence and competence

According to Gomez (2019) many students struggle to develop effective study

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

discipline they have chosen. (Al-Duwaila and Al-Mutairi, 2020)

Study habits play a vital role in CPALE success. Studies by Yap (2023)

underscore the importance of cultivating disciplined study habits, such as regular

review sessions, effective note-taking, and engaging with practice exams to enhance

knowledge retention and application.

The key to achieving academic success is developing effective study habits.

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

significant predictor of academic success (Khatony, 2019). In this sense, accounting

graduates must apply their study skills and make sense of a vast amount of

information that is challenging to arrange and comprehend. Research indicates that

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

Emotional well-being, including stress, anxiety, and confidence levels,

significantly impact the CPALE preparation phase. The study by Mofatteh et al. (2020)

revealed that elevated stress and anxiety levels were associated with decreased

performance, emphasizing the importance of addressing psychological well-being

during preparation. Interventions targeting stress management and confidence-building

can contribute to a more positive and effective preparation experience.

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

among accountancy graduates provides a foundational understanding of emotional

aspects intertwined with CPALE preparation. The study highlights the multifaceted

nature of stress, encompassing academic pressures, performance anxiety, and the

weight of expectations. Acknowledging the prevalence of stress among accountancy

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

allocation of time to various study components, such as review sessions, practice

exams, and self-assessment, is pivotal in mitigating the stress associated with the

comprehensive nature of the licensure examination.


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).

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

benchmark of students in developing better study habits as well as strategies for

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-

sensitive aspects of the CPALE successfully.

The findings emphasize the need for interventions that address not only the

academic aspects of CPALE readiness but also the psychological and organizational

dimensions. As accounting graduates grapple with the stressors inherent in licensure

examination preparation, the cultivation of effective time management strategies

emerges as a key mitigating factor. These insights collectively contribute to a

comprehensive framework for educators, policymakers, and students to navigate the

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

This study employs a qualitative research approach to comprehensively explore

the challenges faced by the accounting graduates in their preparation for the Certified

Public Accountant Licensure Examination (CPALE). The qualitative phase, through a

google form interview, delves into the subjective experiences, perceptions, and

strategies of the graduates, providing contextual details.

Research Instrument

The researchers will be utilizing validated research made questionnaire. The

questionnaire will be disseminated to the accounting graduates online via Google

Forms. The participants in this study are the accounting graduates of St. Paul

University Surigao batch 2019-2020, batch 2020-2021, and batch 2021-2022.

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).

A random sampling technique will be employed in the study to ensure a

representative and diverse selection of participants. To implement a random sampling

technique, a comprehensive list of eligible participants will be compiled, drawing from

the university's databases and records of recent graduates. Accounting graduates who

have undergone CPALE preparation will be included in the population, ensuring a

diverse representation of experiences. A random sampling method, such as using a

random number generator or a systematic random selection process, will then be

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

should be a graduate of Bachelor of Science in Accountancy at St. Paul University

Surigao batch 2019-2020, 2020-2021, and batch 2021-2022. (2) a total of 5

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

related to the Challenges Faced of the Accounting Graduates in Preparation of Taking

Certified Public Accountant Licensure Examination (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).

Data Gathering Procedure

The researchers engaged in a comprehensive consideration of the chosen

research topic. This phase encompassed the development of pertinent questions,

underpinned by an extensive review of existing literature to ensure the study's

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.

Upon receiving the necessary permissions, the distribution of the questionnaires

will commence. Researchers will provide clear instructions on how to complete the

questionnaire and emphasize the voluntary nature of participation and set a specific

deadline for questionnaire submission.

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

participants' privacy and maintain confidentiality. Furthermore, the researchers will

maintain transparency and integrity in their reporting by accurately representing their

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

protecting the rights and welfare of their participants.

Data Analysis

A qualitative response to open-ended questions will be analyzed using thematic

analysis. This approach involves identifying recurring themes, patterns, and unique

insights within the qualitative data. Thematic analysis will provide a nuanced

understanding of the contributing challenges faced by the accounting graduates in

CPALE preparation. As data are collected, they will be arranged and tabulated for

subsequent analysis. The analysis phase will enclose a comprehensive assessment of

each data point to derive meaningful insights.


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).

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