PERFORMANCE IN THE CPA LICENSURE EXAMINATIONS OF BACHELOR OF SCIENCE IN ACCOUNTANCY: INPUTS TO DEVELOPMENTAL ACTIVITIES FOR UNDERGRADUATE STUDENTS

ABSTRACT

The barometer of performance of graduates should be one of the thrusts and primary  concern of any university. One way to gauge graduates performance is the result of its respective licensure examinations. The study determined the level of performance in the Certified Public Accountant (CPA) licensure examinations of the accountancy graduates as inputs to developmental activities for the undergraduate accountancy students of Eastern Visayas State University from 2007 to 2011. The performance of graduates in the CPA licensure examinations during October was better than the May examinations because fresh graduates preferred to take the October examination. Apparently, the result has helped the university in crafting developmental activities for the undergraduate accountancy students to help them pass the licensure examinations. Some notable developmental activities  suggested to the department were: the conduct of mock board or comprehensive examinations and peer tutorial or mentoring and participation in the regional and national competitions.

Keywords: accountancy performance, accountancy graduates, graduates performance, licensure examination, developmental activities, undergraduate accountancy students.

Author
Timoleon S. Lianza