Perez, C. (2015, September).

PERFORMANCE OF BSA GRADUATES IN THE CPA

LICENSURE EXAMINATION: BASIS OF ENHANCEMENT. Retrieved from
http://lpulaguna.edu.ph/wp-content/uploads/2016/08/Performance-Of-Bsa-Graduates-In-
The-Cpa-Licensure-Examination.pdf

Sugahara, S. and Boland, G. (2014, August). How Accounting Students Define

Success, and the Factors Affecting their Success and Failure, While Studying in the
Accounting Schools of Japan. Retrieved from https://ac.els-
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Tan,J. (2015). PERFORMANCE IN THE ACCOUNTANCY LICENSURE

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In a study conducted by Perez (2015) in the Lyceum of Philippines-Laguna, it

was revealed that the performance of every Accountancy students reflect and manifests

the school’s, which they belong in, competency and effectiveness as a learning

institution. It was mentioned in the study that out of 100 CPA Licensure Exam takers,

from year 2006-2013, only 46 became Certified Public Accountants. It was also stated

that Practical Accounting 2, Practical Accounting 1 and Auditing theory were considered

as difficult exams for both date of exam and batch of graduates. The performance of all
Accountancy students reflect and manifest the schools, which they belong in,

competency and effectiveness as a learning institution.

While according to Sugahara and Boland (2014), in their study to identify the

definition of success among students studying at Accounting Schools in Japan, and the

factors that affects their success and failures, it was stated that the students who would

aspire to professional accountants in the future, were not sufficiently aware of the

contemporary importance of critical and judgment skills. Furthermore, there is no doubt

that educators and tutors in Accounting Schools need to place and contribute a bigger

effort on enhancing students’ awareness of this important skill. In the analysis of the

authors, self-control factors, continuous effort and pre and post class work were

considered as key drivers for students for them to perceive that they had been

successful with their studies at the institution. The study then recommend that

Accounting Schools should facilitate initial orientation guidance and focus on the

provision of regular workshops where students can develop skills on self -management

and methods on how to prepare and review their set classes.