The Bachelor of Science in Accountancy Program of the University of Santo Tomas – Legazpi: A Program Review and Analysis
Celeste T Yanzon | Tressa Adelfa M Mortola | Marilou O Nacion
Discipline: Finance
Abstract:
The study looked into the Bachelor of Science in Accountancy (BSA) program of the University of Santo Tomas—Legazpi, specifi-cally the provision of services classified into two major aspects: con-textual and administration and management support, geared to-wards improving the performance of its graduates in the Licensure Examination for Certified Public Accountants (LECPA).
Contextual aspects include classroom conditions, curriculum and instruction, admission and retention policies, internship require-ments, off-campus activities, and library resources. Administration and management consist of moral and spiritual upliftment, financial support, facilities and services provision, and academic policies.
It made use of the descriptive method with thirty-two (32) BSA graduating students surveyed through an electronically mailed re-searcher-prepared questionnaire. Frequency count, percentage, and weighted mean utilizing Likert scale were employed as statistical tools. A five-point rating scale for determining the learning environ-ment's status and its effect on the respondents' readiness for the li-censure examination was utilized.
The results reveal that the institution has adequate and functional provisions in all aspects except in the areas of curriculum and in-struction considered to be only moderate/acceptable. The areas of instructional competence and instruction were studied as having a very high impact, with a relationship existing between the latter and the readiness to take the board examination.
The study recommends adopting intervention measures that in-clude the modification of the existing curriculum; the objective eval-uation and upgrade of admission and retention requirements to rea-sonable levels; and the continuous review, appraisal, and improve-ment of existing standards of instruction.
References:
- Atkinson, J. W. (1957). Motivational determinants of risk-taking behavior. Psychological Review, 64(6, Pt.1), 359– 372. https://doi.org/10.1037/h0043445
- Atkinson, J., & Feather, N. (1966). A theory of achievement motivation. New York, NY: Wiley and Sons.
- Ballado-Tan, Jade (2015). Performance in the accountancy licensure examination of the University of Eastern Philippines: A look at curriculum and instruction. Published 2015. International Journal of Innovation and Applied Studies
- Calubayan, M. (2020). Performance of Southern Luzon State University – BS Accountancy in the board licensure examination: A basis of proposed intervention program. Journal of Business and Management Studies
- Canang, R. (2015). Factorsaffectingthepassingrate oflibrarians'licensure examination: Basis for advocacy program. Retrieved from www.academia.edu.
- Emmer, E. and Sabornie, E. (2015). Classroom management. Handbook of Classroom Management. Routledge/Taylor & Francis. ISBN: 9780415660334
- Evertson, C. M., & Weinstein, C. S. (Eds.). (2006). Handbook of classroom management: Research, practice, and contemporary issues. Lawrence Erlbaum Associates Publishers. Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
- Herrero, C. C. (2015). Influence of selected factors on CPA licensure examination results. International Letters of Social and Humanistic Sciences, 64, 87-93. https://doi.org/10.18052/www.scipress.com/ILSHS.64.87
- Howell, K. and Nolet, V. (2000) Curriculumbased Evaluation: Teaching and Decision Making. Wadsworth, 2000. ISBN: 0534343708, 9780534343705
- Huitt, W. (2003) A transactional model of the teaching /learning process. Educational psychology interactive. Valdosta, G.A: Valdosta State University.
- Jalagat, R. (2016). The impact of change and change management in achieving corporate goals and objectives: Organizational perspective. International Journal of Science and Research (IJSR) 5(11):1233-1239
- Laguador, J. and Refozar, F. (2020). Five-year declining performance of private and public schools in the Philippine Certified Public Accountant licensure examination. European Journal of Educational Research Volume 9, Issue 3, 995- 1007. ISSN: 2165- 8714. http://www.eu-jer.com
- Learning Environment (2013). The Glossary of Educational Reform, retrieved on January 23, 2021, from www.edglossary.org/learning environment/
- Lianza, T. (2016). Performance in the CPA licensure examinations of Bachelor of Science in Accountancy: Inputs to develop- Yanzon et al., 2025 / The Bachelor of Science in Accountancy Program of the University of Santo Tomas – Legazpi IJMABER 5344 Volume 6 | Number 10 | October | 2025 mental activities for undergraduate students. International Journal of Education and Research 4 (1), 405-414.
- McClelland, D. C. (1987). Human motivation. Cambridge University Press.
- Orvis, B. R., Cunningham, J. D., & Kelley, H. H. (1975). A closer examination of causal inference: The roles of consensus, distinctiveness, and consistency information. Journal of Personality and Social Psychology, 32(4), 605– 616. https://doi.org/10.1037/0022- 3514.32.4.605
- Pachina, E. (2019). The essential set of personal qualities every teacher should have. International TEFL and TESOL Training. Retrieved from www.teflcourse.net.
- Pattaguan, AJP (2018). Factors that contribute to topping the board licensure examination for certified public accountant. Pacific Business Review International Volume 10 Issue 9, March 2018 Stronge, J. (2007). Qualities of Effective Teachers. 2nd Edition. Retrieved at www.eric.ed.gov