Abstract: The study aims to identify the relationship between the retention policy and mock board examination of BS Accountancy of LPU-C and the LPU-C graduates’ performance in the CPA Licensure Examination. The study covers all the graduates of LPU-C who took the CPALE of October 2013 to May 2015 or a five accountancy board examinations. The study take into considerations the performance of the students on retention examination and compared to their actual CPALE board per subject. The significance of the study includes the development of retention policy and retention examination by examining its relevance and effect to actual board. The study revealed that there are several in the mock retention subjects that are significantly related to more than one subject to CPALE examination. The study recommends the standardization and continuous development of mock retention examination aligned with the BOA syllabus for CPALE with focus subjects that reflect low performance of the BSA graduates of LPU-C.
Keywords: LPUC, Mock Exam, CPA Mock Board, Retention Exam, Retention Policy, Qualifier, CPALE, BSA.
Title: A COMPARATIVE ANALYSIS OF THE BS ACCOUNTANCY MOCK BOARD AND LICENSURE EXAMINATION RESULTS FROM YEAR 2013-2016: A BASIS FOR PROGRAM ENHANCEMENT
Author: Luis Y. Llarena III; Anthony I. Samac; Melita S. Soriano
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Research Publish Journals
