CHAPTER I

THE PROBLEM AND ITS BACKGROUND

This chapter discusses the study's background, the problem, and its significance, as well
as the study's scope and limitations. The purpose of this study was given in this chapter on why
researchers choose this study. Concepts, production, implementation, and utilization of this
study are also stated in this chapter.

Introduction
The program Bachelor of Science in Accountancy (BSA) meets the minimum
requirements under CHED Memorandum Order (CMO) Number 27, Series of 2017, entitled
“Revised Policies, Standards and Guidelines for the Bachelor of Science in Accountancy,” and
complies with the most recent competency framework of the International Education Standards
(IES) issued by the International Federation of Accountants (IFAC). The graduates of this
program shall be categorized as belonging to Level 6 of the Philippine Qualifications Framework
and ASEAN Qualifications Framework and shall qualify to take the Certified Public Accountant
(CPA) Licensure Examination given by the Professional Regulations Commission, as well as
assessments leading to certifications in Accountancy by global professional Accountancy
organizations.
As described in the CMO, the BSA Program prepares students in providing assurance
and audit services for statutory financial reporting; tax-related services; management advisory
services, specifically partnering in management decision-making, devising planning, and
performance and control systems; and providing expertise in financial reporting and control to
assist various stakeholders in making decisions. The goal of the BSA Program is to produce
competent and ethical public accounting professionals who possess the knowledge, skills, and
attitudes that will enable them to continue to learn and adapt to change throughout their
professional lives.
Many fresh graduates from different schools aiming for a better future choose to take up
the BSA Program. As a matter of fact, in the studies of Abiog and Calma (2020), the number one
reason students choose to enroll in the BSA program has all to do with the Accountancy,
Business and Management (ABM) strand, which is the foundation of their senior high school
education. They also discovered that job-related characteristics have a significant impact on the
respondents' decision to pursue accounting as a professional path. According to their
respondent’s, accounting profession is well respected, and that it can give them with a better
work life and employment stability. However, before the students grasp the title of becoming a
Certified Public Accountant, they must overcome a lot of obstacles, and one of this is passing
the qualifying examination. Qualifying examination is given to Bachelor of Science in
Accountancy students in order to assess whether they are qualified to continue the program and
see how prepared they are for the future examinations. It is in fact a policy set by the school to
all programs that have board examinations.
Bachelor of Science in Accountancy (BSA) has been offering by Pamantasan ng
Lungsod ng Valenzuela (PLV) since 2006. The course was previously taken by minimum of five
years, but after the implementation of K+12 curriculum in 2011, it was modified into a four-year
course. In College of Accountancy, qualifying examination is a set of examinations given to
incoming second year B.S. Accountancy students who failed to meet the grade retention policy
of 2.00 to First Year Major Accounting Subjects. This examination is mandatory to the said
students and failure to take the exam will automatically result to a failing remark on the said
examination. Students can also only take the test/s on the Major Accounting Subjects which
they fail to achieve the required grade in the retention policy. These subjects are as follows: (1)
Financial Accounting and Reporting [FAR1], (2) Conceptual Framework and Accounting
Standards [FAR 2], (3) Intermediate Accounting 1 [FAR 3], and (4) Cost Accounting and Control
[MAC 1]. Furthermore, students who receives a remark of PASSED are the ones that will be
allowed to continue to enroll under the B.S. Accountancy Program in Pamantasan ng Lungsod
ng Valenzuela. Meanwhile, students who receives a remark of FAILED shall be required to shift
to another course.
PLV's College of Accountancy held a qualifying test for incoming second-year students
during the 2018-2019 school year. There were 148 examinees, but only 70 passed, resulting in
a 47% passing rate. The qualifying exam, however, did not take place in 2020 due to the corona
virus pandemic. Accordingly, it continues during the year 2021. There were 112 people who took
the March 2021 qualifying exam for incoming third-year students, and 79 of them passed,
resulting in a 70.5% passing rate. Further, in August 2021, a qualifying exam for incoming
second-year students was held; there were 82 candidates, but only 36 of them passed, resulting
in a 43.9% passing rate. As can be seen, the total number of examinees is 342 and the passing
rate is 54%. Still, there are 46% or 157 students who was not fortunate to continue in the
Accountancy Program.
According to cui.edu., there are 10 factors that affects the student's performance in
examination: panic, carelessness, lack of focus, excessive anxiety, cramming, inadequate diet,
lack of exercise, low motivation, lack of sleep, and poor attitude.
1. Panic. Students' memory, attentiveness, and even physical abilities like speaking and
writing can be impaired by panic.
2. Carelessness. Students that are careless read questions poorly, miss essential words,
make assumptions, and begin writing too soon as a result of their carelessness.
3. Lack of Focus. Exams necessitate some amount of concentration since a lack of focus
causes the students' learnt thoughts and knowledge to be blocked out.
4. Excessive anxiety. Lead to problems with concentration, forgetfulness, restlessness, and
test performance.
5. Cramming. Tends to retain information for short periods of time, making it difficult to
recall during examination.
6. Inadequate Diet. An examinee must also be aware of the foods they will intake because
sugar (derived from carbohydrates) is used by your brain and nerve cells to generate
energy.
7. Lack of Exercise. Physical activity is also a factor as it helps you focus your learning and
improve your concentration.
8. Low Motivation. Motivation also plays a factor as some students are not motivated to do
well in exam because they do not associate their performance on tests with their goals.
9. Lack of sleep. It always has a negative impact to one’s thinking, and memory thus,
negatively affects too the performance in exams.
10. Poor Attitude. Many students find exams to be tedious, that is why they are not studying
well before it.

Correspondingly, based on the study of Baron, Cantu, & Navarro (2020), academic
performance can be influenced by factors mainly categorized into external and internal factors.
Environmental variables, educational quality, and the university's infrastructure are all external
factors to consider. Internal factors, on the other hand, are those which are unique to students.
Since B.S. Accounting Technology is not available in Pamantasan ng Lungsod ng
Valenzuela, those students who failed the examination were left with no choice but to shift to
other courses. Given this situation, the researcher come up with the idea of studying the factors
that affects students' performance in Qualifying Examination. The Mission and Vision of
Pamantasan ng Lungsod ng Valenzuela is to provide an efficient and effective institution of
higher learning for human development purpose and to produce skillful, productive, competent,
competitive, civic-minded, and God-loving human resource. As part of this institution, the
researchers aim to be part of the attainment of the said mission and vision. This research paper
will seek to identify the factors affecting the performance of students in qualifying examination in
Pamantasan ng Lungsod ng Valenzuela (PLV). The focal point of the researchers will be the
BSA students’ performance on the qualifying examination from school year 2019-2021.
The findings of the study will serve as a guide for every accounting student taking the
qualifying examination. This will also furnish recommendations to prevent the number of
students passing the examination from decreasing in transition to a higher year. After learning
about the factors that resulted to the accounting students of Pamantasan ng Lungsod ng
Valenzuela's failures and success during the 2019-2021 academic year, the upcoming aspiring
accounting students will be better prepared for these factors, lowering the risk of failure. The
researchers will then communicate the findings through online platform using infographics.
Furthermore, through this research study, the officials and faculty members of the College of
Accountancy will gain a better understanding of the importance of their role not only in the
department but, more importantly, in the academic excellence of the students.

Background of the Study

Accounting is a profession that serves a vital and crucial function in the society. In a
world that is increasingly oriented toward global market economies, and in which investments
and operations are increasingly transnational in nature, professional accountants require a
broad global perspective in order to understand the context in which businesses and other
organizations operate (Commission on Higher Education, 2015).
Accounting professors' tasks and responsibilities include teaching, which is one way to
prepare accounting students for the path or dream they desire to pursue. Moreover, it may
involve a stringent grade requirement or to successfully pass a series of qualifying examinations
until the Fourth Year (Salcedo, et al., 2021). Qualifying Examinations (QE) are administered to
B.S. Accountancy students to determine their eligibility to continue in the program and to help
them improve their academic performance. With this, different institutions have established their
own requirements or policies for the qualifying examinations used to determine which students
qualify for the Bachelor of Science in Accountancy program.
Qualifying examinations are also offered to accountancy students in order to help them
prepare for the CPA licensure examinations (CPALE) they will take once they have graduated
from college and with this, students will be able to review their previous subjects. However,
before students can claim the title of Certified Public Accountant, they must first face a number
of challenges, one of which is passing the qualifying examination. According to Garalza (2018),
with qualifying examination, students will get a taste of what the board exam would be like after
graduation, including the stress they might face and the strain of all the subjects they will need
to review.
In the study of Garalza (2018), being able to continue the BSA program after passing the
Accountancy Qualifying Examination encourages them to study harder and stay motivated.
However, being kicked out of the program for failing the QE will undoubtedly have a negative
impact on the students. This impact may vary, may it be negative or positive or due to passing
or failing, depending on the student's attributes and how they are affected. These attributes of
the student may include psychological health, physical health, academic performance, and
social life. Salcedo et al. (2021), emphasized in their study that examinees taking the
Accountancy Qualifying Examination, whether passed or failed, can assess how the
examinations were administered and whether it reflects their genuine performance on the said
examination. In their study, the researchers explained that there are factors that can be
controlled by the administrators that may affect the performance of the examinees while taking
the examinations, namely lightings, minimized noise levels, ventilation, and minimal distractions.
Additionally, the University of Waterloo (2016), notes that there are two controlling variables:
administrative and qualitative variables. Administrative variables refer to the administrators'
responsibility for administering exams prior to, during, and after exams, whereas qualitative
variables refer to the exam's quality. The combination of these provides sufficient grounds for
evaluation of qualifying examinations being administered (Salcedo, et al., 2021).
On the research article, 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, majority of the students passed the qualifying examination than those who failed.
Based on the status of the respondents, there are 187 students (63.6%) who are qualified, 49
students (16.7%) who are on probation, and 58 students (19.7%) who are disqualified from the
program out of 294 respondents. Contrastingly, based on the study of Doral et al. (2017),
entitled Causes of Failures of Students Taking Qualifying Examination, only 49 out of 203
examinees (or 24.13 percent) passed the qualifying examination held at their school in March
2017. Meanwhile, in the study entitled Qualifying Examination Performance of the Accountancy
Students in University of Luzon in Dagupan City (as cited in Doral, et al., 2017) findings showed
that out of 337 examinees, 242 (64%) failed the qualifying exam, while 135 (36%) passed.
According to Hayatu and Abubakar (2019), factors influencing educational results
include not only family and school characteristics, but also individual student traits, school
resources, and institutional environment. Personal factors that influence students' academic
performance are referred to as internal factors that are attributed solely to the student. Similarly,
there are external factors that are outside of the student's control that can have a significant
impact on their academic performance (Baron, Cantu, & Navarro, 2020). Doral et al (2017),
found out that some of the causes of academic challenges faced by accountancy students
include instructor lectures that were not clearly conveyed or transferred, as well as their
confusing teaching techniques. This is an educator related factor that also influence the decline
in passing qualifying examination where some of the takers find it difficult to understand the
concepts because of the instructor’s teaching style. The study of Alvior et al. (2017) suggested
that study habits, academic performance, books/materials used, comprehension, emotional
preparedness and motivation have all been found to have a beneficial impact on passers'
success.
A number of authors have proposed several ways for improving BSA students'
performance on qualifying examinations. Students must evaluate themselves in every subject in
which they are having difficulty, and students should begin working on that area. Self-
evaluations are critical in order to know what areas they will improve and focus on. It is also
important to practice solving difficult problems in order to improve the students’ ability to solve
other difficult problems (Doral, et al., 2017). On the other hand, Salcedo, et al., (2021),
recommended that one option is to give students a chance to demonstrate their ability to
improve and prepare for board examinations, at least for those who are late bloomers, or to
allow unlimited retakes on the qualifying examinations rather than one or two strikes only. While
improving the physical atmosphere during exams, better preparation should also be offered to
students, particularly for those subjects that have been classified as challenging for students.

Theoretical Framework
This study aims to determine the factors affecting the qualifying examination
performance of the Pamantasan ng Lungsod ng Valenzuela BSA students. The intrinsic and
extrinsic factors that are mentioned in the statement of the problem of this study are anchored
on the "Theory of Educational Productivity" of Walberg (1981), which is one of the theories
about the academic performance of a student. This study aims to know the effect of the
cancellation of CPALE to the study habits of PLV BSA graduates in academic year of 2019-
2020. With this, researcher used the Theory of Cognitive Adaptation by Shelley E. Taylor, year
1983. It is one of the best-known theories for adapting to the new reality after a threatening
event.
According to this theory, the psychological qualities of students as well as their
immediate psychological settings have an influence on their academic results in three areas:
cognitive, behavioral, and attitudinal (Reynolds & Walberg, 1992, as cited in Walberg’s Theory
of Educational Productivity: Theoretical Background). This can be thought of as both an
educational process and a set of achievement goals to improve educational productivity. The
fundamental premise of these approaches is that a student's academic achievement may be
influenced by a variety of variables. Through further research, Walberg (1986), as cited in
Walberg’s Theory of Educational Productivity: Theoretical Background, identified nine key
variables that can influence the academic performance of the student: (1) the ability of the
student, (2) motivation, (3) age or development, (4) instruction's quantity, (5) instruction's quality,
(6) classroom climate, (7) home-environment, (8) peer-group, and (9) social media exposure
outside of school.
Based on Walberg and other researchers' evaluation and observation, the key variables
identified in the said theory can be divided into three categories: (1) variables reflecting student
characteristics are ability, motivation, and age; (2) variables reflecting instruction are quantity
and quality; and (3) variables that indicate the psychological environment are classroom climate,
home-environment, group of friends, and media exposure (DiPerna et al., 2002, as cited in
Walberg’s Theory of Educational Productivity Theoretical Framework-Course Hero). Although
student characteristics are undoubtedly important for school learning, they are simply one
component of the puzzle.
Based on Walberg's theory of educational productivity, researchers have carefully
defined and measured the elements impacting the qualifying examination performance of PLV
BSA students. The researchers classify the factors into intrinsic and extrinsic.
The intrinsic factors affecting the qualifying examination performance are composed of
preparation-related, physical-related, and psychological-related factors. On the other hand, the
extrinsic factors affecting the qualifying examination performance are composed of home-
related, institution-related, examination-related, and educator-related factors. These factors are
based on the category of student characteristics in the mentioned theory. The said variables are
relevant to the accountancy students' performance during the qualifying exam since each
subject that is taken in the examination is composed of difficult and complex topics that need to
be reviewed. Students that work harder to develop additional strategies and approaches will
have a better grasp of what they're studying, which can be reflected in their performance on the
qualifying examination. As cited in Walberg’s Theory of Educational Productivity: Theoretical
Background, students that are most driven to learn and excel in classroom activities are the top
achievers (A.E. Gottfried, 1990; Schiefele, Krapp, & Winteler, 1992; Walberg & Uguroglu, 1980).
This research will be able to come up with a proposal for the enhancement of students' learning
and performance, and how to cope psychologically with qualifying examinations, which will be
disseminated in online platforms, since the research variables are in line with the key influential
variables that were carefully studied by Walberg and other researchers.

Conceptual Framework
The aim of this study was to determine how extrinsic and intrinsic factors affect students'
performance in their qualifying examination and identify if there is any relationship between
these two major factors. Data was gathered from the accountancy students of Pamantasan ng
Lungsod ng Valenzuela who took the qualifying examination in the school year 2018-2019.
This study used online survey questionnaire as the research instrument. The survey
questionnaire includes questions about the influence of extrinsic factors (home related,
institutional related, examination related, educator related) and intrinsic factors (preparation
related, physical related, psychological related) to the examinees' performance in qualifying
examination. After conducting the survey, the researchers then examined whether there was a
relationship between extrinsic and intrinsic factors to the examination results of the students.
The researchers came to conclusions and provided recommendations after evaluating
and processing the data, which will benefit students, officials, and faculty members from the
college of accounting, the institution itself, and future researchers. The output of this study,
which was infographics, was distributed through online platforms such as social media and
websites to present recommendations for psychological resilience strategies. The infographics
is useful to the next batch of examinees since they will become aware of the aspects that can
influence their examination performance and how will they be able to deal with it.

Statement of the Problem

The goal of this study is to identify the factors that affect the students' performance in the
Qualifying Examination, therefore a psychological resilience strategy can be proposed through
online platform. The study will specifically strive to answer the following questions:
1. What are the demographic characteristics of the participants in terms of?
a. Gender
b. Current Course
c. Barangay
d. Senior High School
e. Senior High School Strand
f. Year Level during 2019 Qualifying Examination
g. Result of the Qualifying Examination
2. To what extent do the following factors affect the students’ performance in the
qualifying examination?
a. Extrinsic Factors
b. Intrinsic Factors
3. Is there any significant relationship between extrinsic and intrinsic factors to the
performance of students in qualifying examination?
4. Based on the findings of the study, what course of action can be recommended to
the students who will take qualifying examination?
Hypothesis
HA: The extrinsic and intrinsic factors have a statistically significant relationship to the
performance of the BSA Students of Pamantasan ng Lungsod ng Valenzuela in Qualifying
Examination.
H0: The extrinsic and intrinsic factors have no significant relationship to the performance
of the BSA Students of Pamantasan ng Lungsod ng Valenzuela in Qualifying Examination.
Significance of the Study
The conclusion of this study will contribute significantly to the knowledge in connection to
the qualifying examination in the Accountancy program. In particular, the crucial findings of this
investigation may be highly important and beneficial to the following:
To the Accountancy Students
First-year students will benefit the most because they are the ones who will take the
qualifying examination. The result of this study will help the next batch of examinees that are
dreaming to be a CPA and does not want to be eliminated in the program. Through the
proposed psychological resilience strategy made by researchers, examinees will be conscious
of the factors that influence the performance in qualifying examination, and before taking the
examination, they would be able to be more prepared and vigilant.
To the College of Accountancy Officials
The findings of this study might provide ideas to officials at the College of Accountancy
that will be valuable in developing policies and innovative teaching programs, particularly in the
topics that will be taken by the examinees. It will also serve as a foundation for the development
of the educational program or curriculum, as well as the provision of qualified faculty.
To the College of Accountancy Faculty Members
The outcome of this research will clarify the views of faculty members at the College of
Accountancy about what modifications they should make to the factors that influence students'
success in qualifying examinations, as these factors play a key part in their progress. This will
also encourage them to teach in a more effective and creative manner such that students have
a better comprehension of the subject and are better prepared for the exam.
To the Pamantasan ng Lungsod ng Valenzuela
The result of this study will guarantee that the College of Accountancy, as part of the
educational organization, is pursuing advancement and development that is incline to the vision
and mission of the PLV. Moreover, they will be able to determine which policies are inefficient
and beneficial for BSA students.
To the Future Researchers
This research study's output can be used as a guide, a reference, or a comparative
material for someone who wants to conduct similar research – to deepen the study's goal and
gain a better understanding of the factors that influence students' performance in the Qualifying
Examination, which could lead to new discoveries.

Scope and Delimitation

The researchers conducted a study titled Factors Affecting the Qualifying Examination
Performance of the Pamantasan ng Lungsod ng Valenzuela BSA Students: Proposed
Psychological Resilience Strategy Through Online Platform as part of their course requirement
for the accountancy program. The aim of the present study is to determine which factors have
the greatest impact on the performance of Bachelor of Science in Accountancy students in
qualifying examinations and to develop a psychological resilience strategy that would benefit
qualifying examination takers, COA officials and faculty members, and the PLV itself.
The variables in this study are the factors and the student’s performance in qualifying
examination. The factors are categorized into Extrinsic and Intrinsic factors. Extrinsic factors
include home, institutional, examination, and educator related issues while Intrinsic factors
include preparation, physical, and psychological related issues. On the other hand, the student’s
performance in qualifying examination is either passed or failed.
The locale of this study is in Pamantasan ng Lungsod ng Valenzuela, which is located at
Maysan Road Corner Tongco Street, Maysan, Valenzuela City. The participants for this study
are only limited to BSA students at PLV who take the qualifying examination in 2019 and 2021.
The researchers chose them since they are the students who have already taken the qualifying
exam since the accounting program was modified. They created an online survey questionnaire
for the respondents who are chosen using stratified sampling. The data collected will be
interpreted using statistical approaches such as Percentage Frequency Distribution, Weighted
Mean, and Pearson's Product-Moment Correlation.
This study delimits other factors that affect the students’ performance in taking the
qualifying examination. Moreover, this study does not cover the effects of the qualifying
examination to the students. As well as its advantages and disadvantages to students.

Definition of Terms
To provide a point of reference for the study, the following terminologies are used. They
are operationally and/or conceptually define based on their application in the study.
Educator-Related. A trouble that students have with their professors or instructors who
teach the subject.
Examination-Related. An issue which students experienced during the qualifying
examination.
 Extrinsic Factors. This are the issues around the students that they have no control
over.
Home-Related. An event that arises in the students' daily environment that influence
students’ performance in qualifying examination.
Institutional-Related. Conflicts that arise in school where the students take
accountancy program.
Intrinsic Factors. This are the issues within the students themselves, which they have
control over.
Physical-Related. A health-related issues that affect the students’ performance in
qualifying examinations.
Preparation-Related. Difficulties that students encountered when preparing before the
qualifying examination.
Psychological-Related. A mental and emotional concerns face by the students that
affects their performance in the qualifying examination.
Psychological Resilience. The act of adjusting efficiently in a challenging situations,
emotional pain, catastrophe, danger, or considerable stressors – such as household and
interpersonal issues, health complications, or financial and non - financial stressors (American
Psychological Association, 2020).
Qualifying Examination. Any examination that has to be passed prior entering or
proceeding a program of study (Collins Dictionary, 2021).
Student’s Performance on Qualifying Examination. A remark of pass or failed on the
qualifying examination.
 CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDIES

Various literature and research studies which are related to the factors that affects the
qualifying examination performance of students are presented in this chapter. This chapter also
discusses information relevant to the primary topic to assist the researchers to have a better
understanding with it.

Local and Foreign Literature

Qualifying Examinations
The qualifying examination as defined by Collins Dictionary (2021) is any examination
that has to be passed prior entering or proceeding a program of study. A qualifying exam is held
to screen students and serve as a form of assessment of what they have learnt over the year.
Approximately half of the total examinees pass this exam. Those who fail frequently change
courses, while others transfer to other colleges in the hopes of earning the CPA title (Tupas,
2012).
The University of the Philippines (2021) has established guidelines and policies when it
comes to qualifying examinations. The qualifying exam will consist of a written and/or oral
component that the students will take following completion of the core courses in their Program
of Study. Unless otherwise stated, students must complete the core courses within the first three
(3) semesters of enrollment in the program. The examination will be designed to determine the
students’ understanding of the principles of their discipline or area of interest as taught in core
courses. In the case of Saint Paul School of Professional Studies (2021), qualifying
examinations are administered to BSA students following the completion of the first year of
study, and students transferring to the BSA program are also required to take the qualifying
examination prior to admission.
Holy Angel University (2021) has also established a policy for evaluating the methods
used to measure the intended student learning outcomes, among these are the qualifying
exams for third to fifth year BSA students. The qualifying examination is described as
comprehensive, covering topics in accounting, finance, taxation, law, and auditing that the
students had already covered during the previous semesters of their academic career. Because
the number of qualifying exam subjects taken affects the passing grade, the average seventy-
five percentage flat (75.00 percent) is used, which is not rounded up or down depending on the
number of subjects taken. On the other hand, De La Salle University (2017) has established an
admission criteria or requirements to the BSA program wherein after completing twelve (12)
units of fundamental accounting courses, students must pass a qualifying exam in order to be
admitted to the BSA major program. Only students who have passed the qualifying exam after
completing 12 units of basic accounting courses are permitted to continue on to the major
program in accounting. To remain enrolled in the program, students are required to maintain a
cumulative GPA of at least 2.0 (equal to 83 percent) in all accounting, finance, law, and tax
courses.
Internationally, doctoral students at UC Davis Graduate Studies (2021) are required to
take the qualifying examination (QE) to demonstrate that they are prepared for candidacy,
independent research, and to start their dissertation. The QE evaluates the student’s
preparation and potential for doctoral study, including: (1) academic preparation in the field, and
sufficient understanding of the areas related to the study and, (2) knowledge and understanding
of the different concepts in the field, and the ability to evaluate and integrate those concepts. On
the other hand, students who do not meet the cumulative 3.0 GPA requirement and/or do not
achieve a grade of B or higher in ACCY 206 at Northern Illinois University (2021) must pass the
AQE in order to be retained as accountancy majors at NIU. AQE stands for Accountancy
Qualifying Examination, and it is a comprehensive, multiple-choice test that covers information
found in most introductory financial accounting textbooks.
Causes of Success and Failures of Students in Exams
Examination failure is known to be caused by a variety of factors, as education is a
complex process based on the mutual interaction of many factors. According to Hayatu and
Abubakar (2019), the reasons for failure of exams are explained by factors such as family and
school characteristics as well as individual student characteristics, school resources, and
institutional environment, all of which are known to influence educational outcomes. However,
regardless of the reason, an individual's failure is a huge loss for the family, the country, and
humanity as a whole. In this regard, improving each school's success rate is not an option, but
rather a requirement (Onder,2016).
Despite the challenges, achieving positive examination results is certainly attainable if
students are motivated to succeed. Exam preparations are very essential factor to attain high
scores in the examinations. It is associated with the time management skills of students.
According to Clark (n.d.), students can give themselves the best possible opportunity of
achieving successful study outcomes by managing their time and employing positive study
practices. Students can probably pass their exams if they how to prioritize their study schedule
and to effectively use their study habits. However, success on any exam requires not only
preparation and resource utilization, but also on the student's confidence level (School of PE,
2020). Students tend to perform better if they believe in themselves that their preparation is
enough to pass the examination. Moreover, Stevens (2020) stated that self-control and self-
motivation are factors that contribute academic success. Students who are motivated by both
personal and external factors are most likely to achieve better academic performance.

Factors Affecting Students Performance on Examination

Extrinsic Factors
Extrinsic or external refers to something else that comes from outside of an object but is
not part of its true character (Collins Dictionary, 2021). Similarly, extrinsic or external factors are
factors that arise from outside of the individual, such as the environment and other people
(AlleyDog, n.d). According to (AL-Muslimawi and Hamid (2019) the examples of external factors
that affect student’s academic performance are curricular activities, family conflicts, labor and
money problems, as well as social and other concerns. They also revealed that family problems
have a major impact on students' performance, while social and other concerns had a little
impact.
Home-Related. An article about The CPA Journal discovered that encouragement and
advice from family and friends can support an accounting student who is thinking about taking
the exam. The findings show that social support from family and friends can boost academic
motivation (Coe, 2016).
As describe in the article of Egalite (n.d), entitled “How Family Background Influences
Student Achievement”, there are four family factors that affect students’ achievement: parent’s
education, household income, parental criminal involvement, and household composition.
a. Parent’s education. Educated parents raised their children to believe that they, too, will
achieve high levels of academic success just like them. They influence their children’s
learning by reading to them using their great communications skill. Also, they choose to
live where there is a quality local institution and pay attention to their children’s teacher
or if they are receiving proper treatment.
 b. Household income. Parents with much more income can use their resources to make
sure that children have access to a wide selection of school activities at school or in the
community.
c. Parental criminal involvement. Children whose parents are imprisoned are more prone to
become orphaned. Also, the emotional trauma brought by it might have an impact on
student’s performance.
d. Household composition. A double parent is likely to have a variety of other factors in
influencing their children's academic achievement, mental wellbeing, labor force
performance, and family structure. As a matter of fact, research shows that a father's
absence has a negative impact on a child's academic achievement, emotional and social
skills, and antisocial.

Institution-Related. According to Maxwell et. al. (2017), the school atmosphere is a

major component in understanding student achievement and learning. Less research has been
done on the impact of both staff and student views of school climate, which raises the intriguing
question of whether staff school climate experiences might add "worth" to learners' academic
performance.
An article by Learning Litoff (2016), suggest that it is evident that learners would do
better if they were learning in a good environment. After all, most individuals would agree that
some environments are better for learning and academic achievement than others. A student
who takes a test in a quiet, peaceful environment will probably always perform better than a
student who takes the same test in a noisy, chaotic environment.
Furthermore, in the journal of Abdolreza (2016), the learning environment has a
significant impact on students' academic achievement. The open space and noise in schools,
inadequate lighting, insufficient warmth, overloaded classes, misplaced boards, and
inappropriate classroom. All of these elements combine to form variable that could be
challenging factors in the school, distracting learners.
Examination-Related. According to an article by Jabulani (2021), one of the reasons
why students perform poorly on examination is that they don’t understand the questions asked.
Some students rush into answering questions without first attempting to comprehend the
question, which is often to their interest and should be strongly discouraged.
Also, in Inspiration Education (2020), one of the reasons why students struggle on
exams is that they are not sure how to approach exam questions. Students may have the
knowledge but are having difficulty interpreting the question and/or putting their responses in the
correct language for the marking.
Furthermore, in an article by Eberly Center (n.d.), students complain that exams are too
hard because of unclear questions or instructions. Poor exam performance of students could be
due to a misunderstanding of the questions or directions rather than a lack of knowledge. As a
result, students may be upset because they believe they were denied the chance to
demonstrate their understanding.
Educator-Related. According to Goldhaber (2016), the quality of teachers has a higher
correlation to students’ achievement than school infrastructure and curriculum. Furthermore, it
indicates an importance as students’ progress through the higher level, demonstrating a
cumulative effect of a school's teacher quality on a student's achievement.
In an article by Fong-Yee and Normore (n.d.), another factor that influences teacher
effectiveness is subject matter understanding. Teacher educational backgrounds appear to be
important to students’ achievement.
Moreover, an article by RAND (n.d.) state that many municipal, state, and federal
policies are aimed at improving teacher quality. Although standardized tests give an incomplete
window into instructors' overall efficacy, research employing student test scores validates the
general assumption that certain teachers are more effective than others at improving student
test scores.

Intrinsic Factors
The opposite of extrinsic is intrinsic. It is the individual characteristics such as personality
traits, disposition, and heredity that influence a person's actions and attitudes (AlleyDog, n.d). In
simple terms, it is natural, or it is inherent to students. Regular reading, self-motivation,
timeliness and regular class attendance, perseverance, and enthusiasm in a subject have all
been identified as student factors that correlate to higher academic achievement (Abaidoo,
2018).
Preparation-Related. As indicated by Naar (2021), students who have effective study
habits are more likely to achieve higher grades and higher test, quiz, and paper scores. If
students practice good study habits, they can be assured that the quality of their work not only
represents their knowledge, but also their time and effort. Study habits that are effective to
students can improve their memory function and help them reassess how much time and effort
they put in to attain academic success. In addition, effective study skills can boost competence,
confidence and self-esteem which are significant factors to achieve better academic
performance (Students Wellness Centre, 2017). Also, students who develop effective study
skills are more likely to enhance their capacity to learn and remember new information.
Students can keep their motivation up and attain their goals more simply and efficiently by
actively cultivating good study skills and learning techniques.
Physical-Related. Ryan (2021) mentioned that students who get enough sleep have
improved grades, recollection, health and mood. Getting more sleep during finals week can help
students get better marks in their examination. However, sleep deprivation for the sake of
studying does not boost students' academic performance. It affects students' memory, logical
reasoning and creativity. Students have a harder time paying attention and their brains have a
tougher time committing new knowledge to memory if they lack sleep. Sleep deprivation
weakens all of the skills required to perform well on a final test. Likewise, an article by Global
Pre-meds (2014) indicated that lack of sleep negatively affects brain functions which will lead to
negative exam results. Students who do not have sufficient sleep tends to have memory
problems and slower response which can negatively affect students' performance during
examination. Also, it is stated that studying the night before an exam is practically ineffective if
students haven't obtained the recommended amount of sleep.
Moreover, consuming nutritious food can help students to have better test scores by
helping their brain recharged and remain energized (Varsity Tutors, 2017). Physical health
influences students' mental functions such as ability to study, mental wellness and energy level.
Students who are physically healthy are more likely to have better academic performance
because their brains are functioning well. Good health habits associated with study habits can
help students achieve academic success.
Psychological-Related. As stated by Coe (2016), students' motives to take the CPA
board exam are positively influenced by their self-efficacy. Individuals exert enough effort if they
have a high level of self-efficacy, which yields positive results if carried out properly. On the
other hand, those who have low level of self-efficacy are more likely to give up to soon that
results to failure in completing the task. With a high level of self-efficacy, students generate a
sense of greater competence, which encourages them to take on tough activities like the CPA
exam. Therefore, it is suggested that accounting professors should employ instructional
techniques which promotes student self-efficacy and assist them in developing the belief that
they can pass the exam due to their hard work and competence, which will bring an impact to
students' motivation to take CPA exam.
Furthermore, MacCann et al. (2020) mentioned that the ability to understand and
manage emotions are the most important emotional skills to achieve better academic
performance. Students with higher level of emotional intelligence can control their academic
emotions better. Exams and performance may cause anxiety in students. However, students
who are able to control their tough emotions are more likely to succeed because their test
performance were not affected by their anxiety. Emotional intelligence is just as important as
intelligence quotient in achieving academic success.

Walberg's Theory of Educational Productivity

One of the theories that can be associated with the academic performance of the
students, which is related to this study, is the "Theory of Educational Productivity" of Walberg
(1981). According to Reynolds & Walberg, (1992, as cited in Davis, 2021), individual students'
psychological traits and their immediate psychological surroundings have an impact on
educational achievements: cognitive, behavioral, and attitudinal. Moreover, Walberg's research
discovered that educational outcomes are influenced by nine key variables: (1) student ability or
prior achievement, (2) motivation, (3) age or developmental level, (4) instruction's quantity, (5)
instruction's quality, (6) classroom climate, (7) home environment, (8) peer group, and (9) mass
media exposure outside of school (Walberg, Fraser, & Welch, 1986, as cited in Davis, 2021).
In addition, according to an article titled "Walberg's Theory of Educational Productivity"
(2021), the said theory has a primary goal of determining what factors impact a student's
performance and may contribute to his or her bad performance.
The said article also mentioned that the theory has four fundamental elements that can
help understand student performance, which are: (1) aptitude; (2) environment; (3) learning; and
(4) teaching.
The first component of Walberg's theory is a person's aptitude. It's about a student's
ability to progress and perform well. Aptitude, on the other hand, is made up of four elements:
a. Previous performance. The knowledge that the learner already has. Before beginning a
topic, many teachers provide a test to evaluate the students' level and, therefore, adapt
to it.
b. Cognitive factors. Students who have higher-than-average IQs or lower-than-average
IQs may perform differently. They require activities that are tailored to their specific
needs.
c. Motivation. Each student expects to be able to carry out activities, find solutions, and
actively engage in their classes. There is an evident lack of ambition nowadays, and
many students wonder why they should study.
d. The maturation stage. This has a substantial influence on student performance and
understanding of new concepts. It also influences what occurs in the class.

The second component of Walberg's theory is the environment, especially the

environment in which they are learning. One should, for example, evaluate the atmosphere in
their classroom. Is there a large number of students? Do they chat all the time?
Remember that there are numerous types of environments, such as the library as well
as your own residence. This is due to the fact that these spaces might have an impact on
performance. If there are issues or fights between parents at home, for instance, the student's
performance is likely to deteriorate.
Learning is the third key factor in the said theory. If you go into a classroom and observe
how the present educational paradigm is implemented, you will notice that the environment and
approach are far from motivating. Students become bored and tired after lengthy hours of
mostly theoretical courses. To avoid this, they're starting to embrace innovative teaching
techniques like Montessori. However, public education continues to be built on a model that
does not prioritize student diversity. Cooperative learning, according to Walberg, is an
undervalued and vital form of knowledge access.
 In this fourth key element, teaching, the quality and quantity of teaching are equally
crucial. As a result, in order to expand on what has been discussed so far about learning, the
quality of teaching is important. After you've acquired the necessary tools, you should
concentrate on quantity. A student who needs motivation and actively participates in his or her
studies may profit from both quantity and quality. There are many necessary hours but tutoring
or booster programs might help to supplement them.
The key elements of Walberg's theory are basic, as you can see, and most people are
familiar with them. However, there is one basic issue that has yet to be addressed: parental
commitment. This may be included in the environmental section, with a focus on the household.
Parents who attend meetings and are concerned about their children's performance are a
valuable source of assistance. Work, relationship issues, and a variety of other worries, on the
other hand, might divert their attention. Unmotivated kids may even miss a few days of school
as a result of the consequences (Walberg's Theory of Educational Productivity, 2021).

Local and Foreign Studies

Qualifying Examinations
Qualifying examinations have served like a substitute for the rigorous board exams for
Certified Public Accountants for the past decade, as this requires preparation and thorough
screening among numerous schools, colleges, and universities aspiring to perform at the top of
their respective fields across the country (Salcedo et al., 2021). A qualifying examination is
administered to Bachelor of Science in Accountancy students to determine their eligibility to
continue in the program and their readiness for future examinations. It is, in fact, a school policy
that applies to all programs that require board examinations (Garalza, 2021).
In the study of Salcedo et al. (2021), they emphasized that several schools have
developed different policies and others have implemented retention policies in order to prepare
their students for their chosen degree and also on the upcoming national examinations. As a
result of the passage of the Philippine Accountancy Act in 2004, qualifying examinations for
each year level have been implemented, with comprehensive examinations for the terminal year
being held in addition to the qualifying examinations. The comprehensive exams, if taken
literally, would cover all areas of accounting, finance, taxation, and auditing that accountancy
students would need to be prepared for after they graduate from undergrad school.
As referenced in the study of Gawaran et al., (2016), the College of Accountancy and
Finance of the Polytechnic University of the Philippines filters students by implementing different
policies and qualifications. The Dos Policy is based on CAF guidelines that students should not
have any failing grades and that key subjects should not exceed a grade of 2 or lower; if a
student receives a grade of 5, W, or D, the student will be removed from the program. As a
result, first year students are under a great deal of stress, not only from their lecturers but also
from departmental exams. In addition, if the student failed to achieve the Dos Policy, he or she
will be required to take the Special Qualifying Examination in order to advance in the BSA
program.
The qualifying examinations prepare students for the Bachelor of Science in
Accountancy degree and, eventually, the CPA board examinations (Salcedo et al., 2021). In fact,
qualifying exams become increasingly comprehensive as the range of topics being covered
expands. As described by the study in IACBE or the International Assembly for Collegiate
Business Education (2017), students who pass the qualifying exam possess the information,
understandings, attitudes, and abilities necessary to effectively pass the CPA license
examination and become a Certified Public Accountant.
Factors Affecting Students Performance on Examination
Extrinsic Factors
Based on several studies, the academic performance of accounting student on qualifying
exam can be influenced by different factors which are extrinsic and intrinsic. According to by
Baron, Cantu, & Navarro (2020), external factors are factors based on external circumstances,
which are outside of the student's control, can also have a significant impact on their academic
achievement. This includes environmental, the quality of teaching, the quality of infrastructure of
the university, among other factors. The result suggested that extrinsic factors seem to provide
positive impact on student’s performance.
Home-Related. According to study of Doral, et al (2017), in terms of domestic issues,
the majority of accounting students spend their time watching television and social networking.
Some students do not complete their course owing to a lack of financial means, while others are
dealing with emotional issues that have a significant impact on their studies. They also
encountered social distractions in the community, such as an overcrowded and noisy
environment, which affected their ability to concentrate on their academics.
Moreover, the study of Herero (2015) acknowledge that Accountancy graduate
respondents believed the following factors had a positive impact on their performance on the
CPA licensure examination. Such factors include family covers all expenses, parents give
assistance in the student's studies, motivation and encouragement, family can be relied on
when a problem arises; they provide healthy food as well as supports extracurricular activities;
parents give advice in activities or goals the student wishes to achieve; and the student's
presence is acknowledged in every family activity.
Institution-Related. According to Jalagat (2016), one of the determinants in exam
success is the strict enforcement of schools' admission policies, as well as the enforcement of
well-defined and comprehensive retention policies, both of which have a major impact on
graduates' performance on the CPA board examination. The program's retention strategy, which
has been widely employed in higher education, especially in courses requiring licensure
examinations, can help students with poor academic performance.
Also, the type of graduates a university produces should be considered while developing
effective curriculum and instruction. These graduates should be academically and mentally
prepared to enter the real world after four or five years of studying theories and concepts
(Lianza, 2016). The school's high-quality curriculum, qualified instructors, current learning
resources, structured review program, and Administration's support are all factors that
contribute to outstanding results (Pattaguan, 2018).
In addition, Eventus (2015) examined the influence of environment on the academic
performance of student. The study found out that teachers, students, and the learning process
are all affected by the physical qualities of the school. Teaching and learning are made more
difficult by poor lighting, noise, excessive levels of carbon dioxide in classrooms, and varying
temperatures.
Furthermore, Calabuyan (2020) found that the majority of respondents agreed that
school does not provide fast internet access, which they require for learning and studying. They
acknowledged the provision that the library has sufficient holdings of necessary volumes of
books and the copyright of the most recent editions to be present, although in limited quantities.
Examination-Related. Based on the study conducted by Velasco (2019), despite their
good study habits, the students' main issue was the challenging exam, which accounted for
their difficulties learning accounting rules/concepts and understanding accounting terminologies.
They liked traditional lecture/discussion methods and found that practice examinations, pair
activities, and small group discussions helped them learn more efficiently.
Also, in the study of Duwaila & Mutairi (2020), the success of the CPA test in Kuwait is
largely determined by criteria relating to both the exam and the applicant taking it. The primary
barriers associated to the CPA test, based on the respondents, are the scope of the exam is not
identified, the questions do not cover all disciplines, and the exam does not measure the
examinee's capabilities.
Likewise, Calubayan (2020) proved in her study that the most significant barrier that
respondents encountered while reviewing for the board and during the actual examination was
encountering unfamiliar questions or topics, which caused them to lose confidence.
Educator-Related. The quality of grades obtained in an examination will be determined
by the performance of teachers as evidenced by their level of training and teaching experience.
A qualified teacher will possess the required pedagogical abilities to improve students'
knowledge, motivate them to learn, and so improve academic performance (Onyara, 2014). The
adequacy and quality of physical resources has been proved to have a substantial impact on
students' exam performance. A school with sufficient instructional materials is more likely than
one with limited physical resources to attain higher academic standards.
In the study of Doral et al (2017), researchers found out that some of the causes of
academic challenges faced by accountancy students include instructor lectures that were not
clearly conveyed or transferred, as well as their confusing teaching techniques. In addition, prior
to entering the university, the students lacked a structured study plan and lacked communication
skills.
Similarly, in the study of Calubayan (2020), among the factors affecting the performance
of accountancy students in examination, most of them agreed that faculty were not able to
accomplish the entire topic in the syllabus resulting to low performance on examination.

Intrinsic Factors
Passing the qualifying examination for accountancy could be challenging for the
students taking it. Factors affecting the examination performance includes those that are
personal to students. In the study of Baron, Cantu, & Navarro (2020) these are called internal
factors, which is defined as factors that are directly associated to student alone. Several studies
have proven that students need to prepare themselves mentally, physically, and emotionally to
pass the examination. With adequate preparation and determination, accountancy students can
possibly pass the qualifying examination and continue pursuing their studies in the accountancy
program.
Preparation-Related. A study of Tan (2014) concluded that there is a significant
relationship in the student's attitude and study habits to their performance in the CPA licensure
examination. A positive attitude towards accounting combined with effective study habits, may
result to improved academic achievement that will lead to a greater probability of passing the
board exam. Having optimistic mindset can be a motivation for accountancy students to perform
well in their examination, but not enough to have good results in the exam. It is through
persistent studying and consistent preparations; accountancy students can achieve their goal as
a certified public accountant.
Furthermore, the study conducted by Doral, et al (2017) stated that there are several
reasons why accountancy students fail in their qualifying examination. One of this is the student-
related factor. The results show that among the student-related factors the top reason why they
fail their examination is because they lack a good study habit and lack of practice in answering
accounting problems and quizzers. Also, student that lack interests, attention, and motivation in
studying their lessons can negatively affect their academic performance. Researchers
suggested that accountancy students must establish effective study habits and time
management to achieve positive examination results. Moreover, the study also cited some other
related factors that are connected to their emotional status that influences their academic
performance. These includes losing interest because of the terror professor, experienced
bullying, the lack of support, peer pressure, and other personal problems.
Moreover, the results of the study by Al-Duwaila and Al-Muitari (2019) indicated that the
most significant factor affecting CPA exam performance is not spending enough time in
studying. They fail to spend enough time studying, possibly because some are distracted by
non-academic activities. Therefore, researchers of this study suggested that future students
must have strong drive with effective time management to enable them to overcome challenges
while reaching their goal as a CPA. However, Dickins et al (2021) concluded that the method of
study appears to be more relevant than the number of hours spent studying to pass the CPA
examination. The results of their study suggest that the best strategy in studying is practicing
problems on their own. To enhance scores in higher-level assessments, practicing problems is
more effective than simply studying the material. It is important to master the concepts of
accounting subjects, but by applying the concepts in answering accounting problems is what
matters the most. This will help CPA examinees in having sufficient competency to pass the
licensure examination.
Physical-Related. Based on the study of Asmare, et al (2018), nutritional status of
students affects their academic achievement. Students whose nutritional status had stunted or
underweight are unlikely to score high academic performance. Researchers suggest that
government intervention is necessary to implement nutritional programs that will solve the
problem of under nutrition. If students have better nutritional status, it will help them improve
their academic performance. Similarly, Aceron (2019) concluded that eating habits and lack of
education about proper nutrition inversely affected academic performance of students. Students
with no proper nutrition hinders them to maximize their full potential that is needed for them to
have better academic performance. Researchers suggested that awareness campaigns and
programs should be conducted so that students are educated about the value of proper nutrition
to their academic performance. Also, parents, communities and local government are
encouraged to get involved in improving students' health and educational status.
Further study by Okano et al (2019) found that college students' performance in their
academics is related to their sleep duration, sleep quality and sleep consistency. Students
perform better when they got more sleep the week before final exams and when they got
consistent sleep duration five days before a final assignment. Kim (2019) also noted that sleep
deprivation can possibly affect college students' academic performance. The study concluded
that the students who got more sleeping hours during the night had a greater grade point
average. While students with poor quality of sleep had a lower grade point average. Researcher
believed that it will be beneficial for colleges and universities to incorporate programs that assist
students in improving their sleeping habits. Thus, sleep deprivation's negative impact can be
reduced or eliminated.
Psychological-Related. According to the study of Hairani, et al. (2020), the students'
academic performance is influenced by two major categories of motivation which are intrinsic
and extrinsic factors. Intrinsic motivations are those factors that came from the inner self of the
students which are related to their interests and emotions. Students tend to be more engaged in
the learning process if they are interested in studying or had that feeling of satisfaction
whenever they understand the lessons. Several studies supporting this claim concludes that
students who are extremely academically driven and actively involved in their studies are more
likely to receive higher grades and have lower dropout rates as cited (Radi, 2013; Sikhwari,
2014; Van et al., 2014). This study concluded that intrinsic motivation is more pertinent than
extrinsic motivation. The results suggested that educational institution and students should give
more focus on improving its intrinsic motivation so students can achieve academic success.
Moreover, the study of Alvior, et al. (2017) suggested that study habits, academic
performance, books/materials used, comprehension, emotional preparedness and motivation
have all been found to have a beneficial impact on CPALE passers' success.
Based on the study of Koseoglu (2015), students who possess high self-efficacy and
confidence positively affects their academic performance. Students with high self-efficacy are
those who strongly believed that through effort and hard work, they can improve their academic
performance. Students' academic goals also encourages them to perform well in their study. On
the contrary, students with low self-efficacy are unlikely to achieve any kind of goal, mastery or
performance because they believed that there is no room for improvement, and they felt that
they will not succeed in their academic performance.
Another study examined by Pido (2014), proved that there is a relationship in the
emotional intelligence of the examinees with their core competencies and CPA licensure
examination performance. The results of the study revealed that top predictors of the
examinees' performance include stress management, the length of time since college
graduation, and review school performance. Among the top predictors, review school
performance strongly affects their examination performance. Though emotional intelligence is
not the strongest influence in the examinees' performance, it is still one of the factors that can
affect both core competencies and examination results. The researchers suggested that
universities and colleges should make an effort to include a study of emotional intelligence in
their curriculum and promote activities that improved them. Examinees with a high level of
emotional intelligence are most likely to enhance their core competencies that will lead them on
passing the licensure examination. The study was supported by the claim of Maiqueze, et al.
(2015) that in order to succeed academically, intelligent quotient is not enough. It involves a
combination of emotional intelligence and adversity quotient such as social support and
motivation. If students know how to use emotional information to ask classmates and teachers
for help with schoolwork, it will be a great contributor to their academic success. Likewise,
Suleman, et al. (2019) concluded that the better one's emotional intelligence, the greater one's
academic success. The results revealed that the strongest predictor that can influence
academic success is the students' self-development followed by emotional stability, relationship
management, altruistic behavior, and dedication.

Possible Solutions that can help Students on their Qualifying Examination

Qualifying examination plays an important role as it determines whether the accounting
student are capable to be part of the accountancy program. It is important for the student to be
able to recognize the factors that influence exam success and failures and address these
concerns.
A study undertaken by Doral, et al. (2017) investigates the reasons of failures in the
Qualifying Examinations of Accountancy students, considering the following factors: class,
subject, student, instructor, examination, institutional, and environmental factors. Class-related
being the factor which has the highest influence in the qualifying examination in accountancy. It
also emphasized a proposed measure to address the problem and improve the examinees'
performance in the coming years. The proposed solutions include improving students' study
habits and attitudes, enhancing the instructor's effectiveness, and providing them with a
conducive study environment.
According to Rodgers (2021), one way of studying for qualifying exam is to write every
day and a lot to assists the student to stay on track and focus while studying. It also provides
resources for further study and making connections between ideas, texts, and concepts.
Similarly, Poorman (2017) noted that gathering the appropriate materials and making a list of
everything that needs to be covered, including book chapters, subject areas, and relevant
articles, is also one of the guides to preparing for a qualifying examination. It is essential to keep
all the notes and other resources arranged by topic or chapter, so the students do not get lost
and interrupted while studying.
As suggested by Oriogu et al. (2017) in his study, students’ reading habits have a
significant impact on academic performance. Using additional resources, such as reading other
materials in addition to lectures, increases knowledge and understanding. This includes
answering sample problems to familiarize and absorb the concepts better. Additionally, working
practice problems and understanding how is one of the good ways to familiarize with the key
terms and to understand deeply how the process works (Hill-Trawick, 2021). One of the best
methods to familiarize yourself with key concepts and have a thorough understanding of how
the process works is to work through practice problems. Knowing how and why certain things
are done will give a student a stronger understanding of the lessons they are studying. She also
added that being familiar with the test structure will assist the student in determining the amount
of time required to complete the exam and avoid time constraints. Previous exams will serve as
a good indicator to what the exam format for the qualifying exam will be.
In the study conducted by Foz, et al. (2016), the researchers discovered that the best
learning and studying environments for academic performers were at home with classmates or
groups in a quiet environment with no interruptions. Finding a quiet spot around the house or, in
the absence of it, going to the school library is also a good option for studying. Having a study
partner or group is also beneficial because it provides useful resources through discussions and
brainstorming.
As specified by Conte et al. (2015), many people are stressed by time limits, which leads
them to use trial and error rather than fully analyzing the situation, which can lead to poor
conclusions. Under time constraint and exam stress, students lose their analytical thinking and
perform poorly; therefore, organizing one’s thoughts may help to focus and avoid stress during
tests. Time management allows students to finish more lessons and study more successfully by
reducing wasted time and distractions. In the study of Dahie, et. al (2016), the findings revealed
that time management has a significant and favorable impact on academic achievement in
Mogadishu, Somalia's higher education. Furthermore, in the study entitled Effects of Taking
Qualifying Examination to Third year Accountancy Students, the result shows that 74% highly
agree and agree, while the remaining 26% disagree that they exercise effective time
management when studying for the Qualifying Examination. Keeping a to-do list helps students
manage their time (Foz. et al., 2016). Good study habits have a positive impact on exam
performance and likely to do well. Setting priorities and taking care of oneself are also part of
the process. Overall, when taking the qualifying examination, students must exercise effective
time management in order to obtain a passing score.
Accounting is regarded as one of the most challenging courses offered. The complexity of the
courses creates stress for students, which affects their performance. From the study of Alrazi et
al. (2019), they investigated the prevalence of stress among Malaysian undergraduate
accounting students; the study found that 92.4 percent of students are stressed, with 30 percent
of them being extremely stressed. In addition, the study showed that the source of student
stress is directly related to academic aspects such as the format of the exam, the study load
and the difficulty of the subject.
Maintaining mental health and preventing burnout are important considerations for
accounting students who want to continue their studies. As stated by Wotapka (2021), students
who are less resilient are less likely to stay in accounting than students who are more resilient.
Additionally, he discovered that students with greater resilience had better mental health and
were less fatigued. He advised students to set aside time each day for themselves, which may
include quiet thought or meditation, appropriate sleep, time management, and exercise.
Furthermore, according to a study conducted by the Institute of Industry and Academic
Research Incorporated (2021), teachers and institutions should provide more opportunity for
students to develop the aspects of resilience through various academic and non-academic
activities. The primary sources of stress for students, according to Ison (2020), are workload
and anxiety about grades. Similar to the previous studies, this one highlighted that the findings
present an opportunity for university administrators and faculty to take a supporting role in
students' psychological and emotional well-being.
Qualifying examination can be extremely difficult if a student is not well-prepared and
has a lot of factors affecting their performance. A student who can recognize the factors that
affect his or her performance, cope with those factors, be prepared and importantly, being
psychologically resilient are mostly likely to retain in the program. The role of the institution in
terms of student resilience and possible solutions that a student should consider before taking
the qualifying examination are discussed above. Further recommendations based on the
research findings will be added after the conclusion of the study and strategies and suggestions
will be communicated through online platforms.

Synthesis of the Reviewed Related Literature and Studies

Qualifying examinations served as substitute for CPA board exam for many years, as it
covers subjects that are included on the Board Exam. It is done to test the students' eligibility to
continue the program, Bachelor of Science in Accountancy and to evaluate the preparedness of
students for future examination. It is a policy among all programs that requires board
examinations. Different schools and universities offering the course have established rules and
guidelines as to how are they going to conduct it, what are the requisites for a student to be
considered as a passer in qualifying examination, what are the subjects to take, and what is the
grade students should maintain to stay in the program. The qualifying examinations prepare
students for the Bachelor of Science in Accountancy degree and, eventually, the CPA board
examinations.
Passing the qualifying examination has been a challenge to many BSA students, based
on different studies conducted on other universities. Factors that affect the performance of
students may be categorized into two- intrinsic and extrinsic factors. Extrinsic factors include
home, institution, examination, and educator related factors. Intrinsic factors include
preparation, physical and psychological factors.
As presented on the previous pages, extrinsic factors have a major influence on the
academic achievement of a student. It mentioned that students need the perception of social
support from family and friends to take the exam. It is also where they get encouragement, they
need in order to be motivated in taking the exams. Aside from this, the institution must have
better policies and the curriculum itself to help the students be ready in facing the real world. In
addition, teachers and students, and their learning process are all affected by the physical
qualities of the school. The school needs to provide good facilities, positive school atmosphere
to enhance the quality of learning of students. Moreover, exam difficulty and educator related
factors should also be considered. The instructor must clearly convey the lesson to the students
as well as not giving them unfamiliar topics on the exam that was not discussed as it affects the
confidence of the students taking it. The instructor must finish the topics to be discussed
according to the syllabus because it plays a factor too in the low performance of students during
exams.
Intrinsic factors on the other hand, includes the students' way of studying and their
attitude towards the exam. Students who lack the motivation, interest, and those who lack
practicing problems affects their performance negatively. The students also must have a better
nutritional status as it helps them improve academically. Students who do not have a good
nutritional status hinders them to do necessary things needed to perform well academically.
Emotional intelligence also affects one's academic success. Students must have personal
motivation as well as motivation coming from other people to be encouraged to prepare for the
exam.
There are several studies and literature that provides possible solution as to how
students will pass on the qualifying exam. It includes having good study habits like, writing every
day to assist the student to be on track and stay focused while studying. Time management also
helps the student to prepare for the exam as it enables them to study more rather than wasting
time on things that are not related to studies. Maintaining good mental health is an important
aspect among accountancy students, students who are more resilient have better mental health
state compare with those who are less resilient. Another possible solution is, knowing the
factors that affect their performance, coping with it and be prepared are the most likely solution
to pass the exam.
 This research aims to provide additional information and fill in the gap of other
researchers for which there is no evidence provided about the factors affecting the qualifying
examination performance of students and supply possible solutions based on the factors to
help the students who will be taking the qualifying examination in the future, specifically a
psychological resiliency strategy that can help students to cope with the problems they are
encountering and would be communicated through online platforms.

CHAPTER III
RESEARCH DESIGN AND METHODOLOGY

This chapter elaborates the methodology which researchers will use to collect the data
needed for the study. It discusses the research design, sampling technique, research
instrument, the statistical treatment of data that the researchers will use. It also includes the
where the study will be conducted, the selected participants, the validation and data gathering
procedures that the researchers will do.

Research Design
Research design is a plan for collecting data, calculation, and analysis; it is a general
method that researchers use to combine numerous study components in a systematic and
rational manner in order to efficiently handle the research problem (Sacred Heart University,
n.d.). Similarly, research designs are research strategies and methods that cover everything
from general assumptions to specific data gathering and data analysis (Creswell, 2009).
Researchers must choose the most suitable design to achieve the study's objectives.
Accordingly, Creswell (2009) said that selecting a research design, it is influenced by the study's
research issue, the researcher's own experiences, and audiences for whom the study will be
presented. The study's research purpose is to know what factors influencing BSA students'
performance in qualifying examinations and their relationship. Thus, this thesis employs a
quantitative, non-experimental design that makes use of the correlational technique.
Quantitative research design is a formal, systematic approach of acquiring numerical
data from a wide range of samples describing the study topic to clarify what is being studied.
Correlational research is a type of research that involves keeping records of two variables in
order to find a significant statistical relationship between both (Formplus Blog, n.d.). The
purpose of correlational research is to uncover data that are relevant to one another in such a
way that changing one causes the other to change. This design looked what is the relationship
of the independent variable, extrinsic and intrinsic factors, to the dependent variable which is the
student’s performance on qualifying examination.
There are several approaches for collecting data in correlational research, but the
researchers will use an online survey questionnaire as part of their data gathering procedure.
The population will be determined using the stratified sampling method, this will include 182
BSA students from PLV who took the qualifying exams between 2019 and 2021. They will be
sorted into two groups: passers and non-passers, and a survey questionnaire will be handed to
them. Various statistical methods will be used to analyze and interpret the data collected.
Participant of the Study
The participants of the study are the BSA students of Pamantasan ng Lungsod ng
Valenzuela who had taken the qualifying examination from year 2019-2021. The researchers
selected the 182 respondents using the Raosoft Sample Size Calculator from the population
that is composed of 342 students which comes from different year level. The researchers used
stratified sampling in identifying the respondents of this study.
BSA students were the chosen respondents to conduct this study because the
researchers assumed that they would give the most accurate answers since they are aligned on
the topic of the study. Moreover, the researchers believed that the results of this study would be
beneficial to the BSA students since the objective of this study is to provide information about
the factors that affects the qualifying performance of the students, and it can help them when
they prepare for the qualifying exam if ever they will take it. However, those BSA students who
had taken the qualifying exam from the previous years (year 2018 and below) was not included
in the population and the target sample size as K+12 curriculum was implemented, and it
amended the program. Also, the qualifying exam takers from the year 2019-2021 has the same
subjects, thus, it will be better if the researchers will choose them as this research will serve as
a purpose for helping students who will take the qualifying exam in the future.

Research Locale
This study entitled Factors Affecting the Qualifying Examination Performance of the
Pamantasan ng Lungsod ng Valenzuela BSA Students: Proposed Psychological Resilience
Strategy Through Online Platform will be conducted at Pamantasan ng Lungsod ng Valenzuela
located at Maysan Road Corner Tongco Street, Maysan, Valenzuela City.
The Pamantasan ng Lungsod ng Valenzuela (PLV) is a public university in Valenzuela
City that provides underprivileged but worthy students in the city with undergrad and grad
degree courses. It was founded on June 5, 2002, and the first 500 students were admitted on
June 24th. On its fourth year, the institution introduced a new program, one of them is the
Bachelor of Science in Accountancy.
The university was chosen as the study’s locale since it offers a Bachelor of Science in
Accountancy degree and conducts a mandatory qualifying examination for incoming second
year BSA students who did not satisfy the grade retention policy of 2.00 in their accounting
major subjects during their first year. The BSA students of PLV who take their qualifying
examinations in 2019 and 2021 will be the study's target respondents.

Sample and Sampling Technique

The participants of the study will be the examinees from 2019 and 2021 and there were
342 total examinees for the qualifying exam from the said years. Applying Raosoft’s software
with 95% confidence level and 5% margin of error for computing number of samples, 182
samples was determined to be the number of respondents. The researchers will use stratified
sampling technique for selecting the participants of the study to determine a reliable
presentation of the passers and non-passers examinees per batch. According to Iliyasu & Etikan
(2021), stratified sampling means choosing a subset of the population based on classification
and random selection. It involves grouping the target population element into homogeneous,
mutually exclusive segments, with simple random sampling chosen from each segment.
To ensure reliability of respondents’ selection and avoid bias, the researcher will also
apply proportionate sampling in which 98% percent of passer and 84% of non-passer from 2019
and 2021 will have a chance to be selected. This will ensure that all passers and non-passers
from different years will have equal chances to become a participant of the study. The
researchers believed that using this sampling technique, different responses from passers and
non-passers each year will provide the most accurate information to achieve the objective of this
study which is to determine the factors which affect students’ performance in Qualifying
Examination as a basis for proposed psychological resiliency strategy through an online
platform.

Research Instrumentation 
The research instrument is a tool that is used to collect, measure, and evaluate data
pertinent to the study's subject. It may take the form of questionnaires, surveys, interviews,
checklists, or simple tests (Duquesne University, 2021). The research instrument must be
capable of assisting in the fulfillment of the study's objectives, aims, and questions, as well as
establishing or refuting the study's hypothesis (Discover PhD’s, 2020).
A structured online survey questionnaire made up of closed-ended questions specifically
Likert scale will be utilized to help researchers collect data relevant to the study. The use of
structured questionnaires is closely related when it comes to quantitative analysis. The
structured questionnaire is a document that consists of a set of standardized questions with a
predetermined scheme and sequence for gathering information from respondents (Cheung,
2014). Moreover, the principal advantage of employing a Likert scale over a standard yes/no
question type is that it provides more precise information about people's attitudes toward a
subject (Elliott, 2021). By using Likert scale, researchers can measure varied degrees of
importance, quality, factors, and other variables in order to draw conclusions and provide
recommendation for a possible psychological resilience strategy regarding the factors affecting
the qualifying examination performance of Pamantasan ng Lungsod ng Valenzuela BSA
students.

Validation Procedure
The proper measurement of the validity and reliability of a research instrument is an
important indicator of its quality. Validation is an essential process in ensuring that the research
instrument accurately represents what it is supposed to measure (Davis, 2021). The validity of
the research instrument guides the researchers in the selection of survey questions and
ensures that they are asking questions that accurately reflect the problem the study. When a
research instrument is validated that means it produces results that correspond to the subject
matter of the study. On the other hand, reliability is a degree to which research instrument
delivers stable and consistent results. If the same result can be obtained consistently by using
the same methods, the measurement is considered reliable (Middleton, 2019). By verifying the
validity and reliability of research instruments, the overall credibility of the study can be
improved. Consultation from expert is necessary to examine the research instrument's validity
and reliability. Expert such as statisticians, may validate the accuracy of survey questions and
assess the appropriateness of sampling, sampling technique and statistical treatment to the
study. Validated research instrument can help researchers to yield reliable results.
The research instrument used in this study was an online survey questionnaire. It has
been formulated after a thorough review of related literature and studies on the factors that
influence students' examination performance. The draft of the questionnaire was sent to an
expert to tests its validity and reliability to the study. In addition, the type of survey questions and
the categories presented by researchers about extrinsic and intrinsic factors were also
evaluated to determine if they were appropriate for the study. The expert provided helpful
comments, revisions, and ideas after evaluating the survey questions in order to improve the
accuracy of the presented questions in relation to the subject of this study. Then, the
researchers revised their research instrument after considering the expert's suggested
modifications. The revised research instrument was sent to the expert for another assessment.
Finally, the research instrument was validated, and survey questions have been improved. The
researchers prepared the final draft of their survey questionnaire.
Data Gathering Procedure
The following processes were conducted to be able to answer the research questions of
this research.
1. Selecting Respondents – The research looked for respondents from Pamantasan ng
Lungsod ng Valenzuela using stratified sampling as a technique. Respondents are qualified as
long as they are under the College of Accountancy in 2019-2021 and have taken the qualifying
examination in those years.
2. Making and Validation of Research Instruments – Researchers designed a self-
administered survey questionnaire related to the research topic and had been validated by the
validator. The researchers edited the errors identified by the validator.
3. Gathering of Data – The researchers gathered the data through the formulated survey
questionnaire that is relevant to the research topic. The questionnaires were distributed to the
identified students (via Google form) who took the qualifying examination at Pamantasan ng
Lungsod ng Valenzuela under the College of Accountancy. Equal numbers of passers and non-
passers of respondents are use in answering the questionnaire. To confirm the validity of the
data collected from the respondents, this technique used a thematic analysis procedure.
4. Analyzing and Interpreting Data – Data were analyzed and interpreted using the
extrinsic and intrinsic factors that are anchored in Walberg`s theory. The data underwent a
process of scoring and ranking to be able to come up in a comprehensive discussion of an
analysis.
5. Validation and Consultation of the Findings – The results were presented to the
validators to ensure the validity and reliability of the collected data. Researchers edited the
errors identified by the validator.
6. Formulating Conclusions – The analyzed and interpreted data answered the question
in this study using extrinsic and intrinsic factors. The data collected led to a clear result. This is a
contribution to the knowledge of aspiring accountants and faculty members of the College of
Accountancy.

Statistical Treatment
The researchers will use the statistical treatment below to effectively understand the
data. The tools used to interpret data include the Percentage, Weighted Mean, and Pearson's
Product-Moment Correlation.
1. Percentage Frequency Distribution
A percentage frequency distribution is a type of data visualization in which the number of
observations for each data point or cluster of data points is shown as a percentage. It's an
excellent approach to express the relative frequency of survey results and other information
(Lavrakas, P.J., 2008). The number of respondents who will check in the specific item will
influence the frequency of each response. The percentage frequency distribution will be used to
establish the respondents' Demographic Profile. This study will use the formula:

2. Weighted Mean
The Weighted Mean Equation is a statistical method of computing the average that
involves multiplying the weights by their respective means and then adding them together.
Individual values are given weights to measure the relative significance of each observation in
this type of averaging (Keni, D., 2021). This will determine the degree of influence of the factors
affecting their qualifying examination performance on the Pamantasan ng Lungsod ng
Valenzuela BSA students. This study will use the formula:

3. Pearson's Product-Moment Correlation

The Pearson product-moment correlation coefficient (r) is a measure of the degree to
which two quantitative variables (interval/ratio) corresponds, how closely they are related
linearly: Variable changes are reflected by changes in another (Allen, M., 2017). This will assess
if there is a relationship between the intrinsic and extrinsic factors specified in the statement of
the problem of this study and BSA student qualifying examination performance:
The results will be interpreted according to Cohen's (1988) standards. Weak
relationships are represented by correlation coefficients between 0.10 and 0.29, moderate
relationships are represented by coefficients between 0.30 and 0.49, and strong relationships
are represented by values of 0.50 and above (Correlation (Pearson, Kendall, Spearman), 2021