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Salcedo, Arnold
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Preferred Learning Styles of Accounting Major Students Salcedo, Arnold
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 2 No. 7 (2021): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.02.07.02

Abstract

The general objective of this research is to determine the learning style of accounting major students of a university in Central Luzon, Philippines, and the corresponding teaching strategy for the identified learning style. By conducting a cross-sectional descriptive research design on learning styles among three hundred fifty-three (353) accounting major students, the combination of learning styles that best describe the accounting major students using Kolb Learning Style Inventory Model is said to be ‘reflector’ style using the diverging strategies which are watching and feeling, following a combination of concrete experiences and reflective observation. The proposed teaching strategies will aid teachers in adjusting their teaching methods that suited for the learning style of accounting major students versus the current teaching methods being received by accounting students today.
Factors Affecting the Takers of the Qualifying Examinations as Part of the Accountancy Program Retention Policy: The Case of a University in Central Luzon Philippines Salcedo, Arnold; Pamintuan, Jon Bryan B.; Malit, Ronaldo P.; Cruz, Amelito C. Dela; Balingit, Edgardo P.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 2 No. 7 (2021): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.02.07.04

Abstract

This research was carried out to assess the qualifying examinations being administered by a school’s department for a of university in Central Luzon, Philippines for the Incoming Second Year, Third Year and Fifth Year BS Accountancy Students. Using the physical and administrative factors are from Aiken et al. (2008), and the Psychological Testing and Assessment, and University of Waterloo’s Center for Excellence (2016), when Preparing Tests and Exams are the guidelines for qualitative factors of exams revealed that the quality of exams had the lowest mean rating compared to physical environment and administrative responsibilities as the factors when assessing the qualifying examinations. The participants were two hundred ninety four (294) students who took the qualifying examinations. The analysis of variance findings confirmed that there is a significant difference on the assessment of the qualifying exams if grouped according to incoming year level and status. The return of the two strike policy to replace the one strike policy, is the most preferred recommendation by the examinees followed by the special remediation program for deserving ‘late bloomer’ students and the special review classes in preparation of the examination.
Cumulative Grade Point Average and Comprehensive Examination Results as Predictors of Certified Public Accountant Board Examinees’ Performance Salcedo, Arnold; Salcedo, Shane S.; Marasigan, Renz P.; Guevarra, Rolly M.; Datu, Ednel T.; Aquino, Rachelle B.
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 2 No. 7 (2021): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.02.07.01

Abstract

The Certified Public Accountant Licensure Examinations among BS Accountancy graduates can be considered as the culminating direct measure on how an accountancy retention policy program in a school prepares students to becoming CPAs. This study is aimed to gauge how cumulative qualifying grade point average of a student from first year to fifth year college and the fifth year comprehensive exams serve as predictors for the CPA Board Exams for a university in Central Luzon, Philippines. To measure the quality of the predictors, October examinees from the graduating batch were the focus of the study. With five hundred fifty three (553) BS Accountancy coming from five alumni batches, three hundred fifty eight (358) passed, fifty five (55) are conditioned and one hundred twenty (120) have failed during the first take of comprehensive exams. Auditing theory, business law and taxation are the most difficult subjects with less than two thirds (< 2/3) of the first takers as passing the said subjects. Those with a CGPA of 1.554 or higher in the undergrad, finishing with latin honors have the highest probability of passing the board. A range of four percent (either -4% to +4%) serves as the average variance between fifth year comprehensive exams and board examination performance for all first takers. Both the CGPA (r=0.632) and comprehensive examinations (r=0.745) are moderate predictors of the board examinations which imply that the accountancy program for the university can still be improved to further prepare the students to become CPAs.
Co-Authors Aquino, Rachelle B. Balingit, Edgardo P. Cruz, Amelito C. Dela Datu, Ednel T. Guevarra, Rolly M. Malit, Ronaldo P. Marasigan, Renz P. Pamintuan, Jon Bryan B. Salcedo, Shane S.