Modeling the Determinants of Success for Accountants: Evidence from a Public University in the Philippines

Sherwin Santos, Gaudencio Gallardo, Jr. and Matilde Melicent Santos-Recto

Management (Montevideo), 2025, vol. 3, 297

Abstract: The Central Luzon State University Accountancy program has long been considered as one of the most in-demand courses and despite the meager number of its licensure examination takers, there were a lot of passers with one placing at number 10 in the National List of Top Ten Passers. The various aspects surrounding the students' examination-taking circumstances served as a matter of interest among the researchers in order to improve academic and institutional performance. A Likert questionnaire was designed and pre-rested to collect data which was used in qualitative and quantitative correlational analysis. The factors that have an impact on the success of licensure examination takers were the reviewer in the formal review school, family income, faculty from the institution, and the year of graduation. Correlation analysis inferred that the examination ratings are associated with the review school variables like subjects offered, scope of review, and review materials, and the requirements and activities provided by faculty members. Among the school factors, it was determined that assignments with relevance and requirements that receive feedback were important for a good examination rating. A Model of Success Determinants was formulated from the results to be used as guide for future college review programs.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:dbk:manage:v:3:y:2025:i::p:297:id:1062486agma2025297

DOI: 10.62486/agma2025297

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