Chapter I

The Problem and Its Settings

The Certified Public Accountant Licensure Examination is a professional

examination administered in various countries, including the Philippines, to assess the

competency of individuals aspiring to become certified public accountants. In the

Philippines, the CPALE is conducted by the Board of Accountancy, which is under the

Professional Regulation Commission (PRC). The Certified Public Accountant Licensure

Examination (CPALE) is a comprehensive and rigorous exam that tests the knowledge and

skills of aspiring accountants in the Philippines. Passing the CPALE is a significant

achievement, as it is a prerequisite for practicing accounting in the country.

Furthermore, a review method enables efficient time management, allowing

candidates to allocate their study time effectively. By providing a well-designed study plan,

candidates can prioritize important areas, avoid spending excessive time on familiar topics,

and ensure adequate preparation for each section of the CPALE. According to the book

written by Dr. Roediger (2014), review method is a fundamental component of successful

learning leading to better long-term retention and integration of knowledge. These review

methods include self-study or enrollment in review centers accessing review materials, and

utilizing study aids, among others. The effectiveness of these review methods in adequately

preparing candidates for the CPALE is a subject of interest and importance, as it can greatly

impact candidates' chances of success in the examination.

Notably, each of these methods has unique advantages tailored to different kinds of

learners. One of the methods is full time face-to-face review which is beneficial for those
 2

who thrive in live interactions and are comfortable following a rigid study timetable. It is

flexibility and convenience, ideal for those who prefer adapting the pace of learning as per

their personal schedules. While mixed reviews cater to the needs of learners who seek the

advantages of both face-to-face and online methods. Understanding which review method

synergizes best with an individual's learning style is crucial. As Al-Samarraie and Saeed

(2023) notably mention, aligning the learning strategies with one's cognitive style and

circumstances can significantly augment learning outcomes. This can potentially lead to

improved comprehension, reduced stress levels, and better CPALE scores.

Thus, this research sought to dig deeper into these review methods with the goal to

help CPALE takers evaluate their effectiveness. By so doing, this thesis results contribute

to the existing body of research striving to explore innovative strategies for boosting

CPALE preparation and performance. Additionally, it aspires to provide helpful insights

to candidates in making informed decisions about the most suited review method based on

their learning style, situational needs, and adaptability preferences.

Statement of the Problem

The objective was to assist CPALE takers in evaluating the effectiveness of these

review methods. By doing so, the researchers aimed to answer the following questions.

1. What are the perceptions of CPALE passers in the following review methods and how

does this affect their performance and satisfaction with their preparation?

1.1. Full time face-to-face review in terms of;

1.1.1. Convenience

1.1.2. Cost
 3

1.1.3. Time Efficiency

1.1.4. Materials

1.1.5. Learning Method

1.2. Full time online review in terms of;

1.2.1. Convenience

1.2.2. Cost

1.2.3. Time Efficiency

1.2.4. Materials

1.2.5. Learning Method

1.3. Mixed Review in terms of;

1.3.1. Convenience

1.3.2. Cost

1.3.3. Time Efficiency

1.3.4. Materials

1.3.5. Learning Method

2. How does the different review methods, impact individuals' levels of confidence and

self-efficacy?

2.1. Full time face-to-face review in terms of;

2.1.1. Motivation

2.1.2. Study Habits

2.1.3. Teaching Style

2.1.4. Test-taking Skills

2.2. Full time online review in terms of;

 4

2.2.1. Motivation

2.2.2. Study Habits

2.2.3. Teaching Style

2.2.4. Test-taking Skills

2.3. Mixed review in terms of;

2.3.1. Motivation

2.3.2. Study Habits

2.3.3. Teaching Style

2.3.4. Test-taking Skills

3. Is there any significant difference between Full time face-to-face review, Full time

online review, and Mixed review?

4. What are the best practices for maximizing the effectiveness of each review method?

Hypothesis

H0: There is no significant difference in performance among candidates who underwent

Full-Time Face-to-Face, Full-Time Online, and Mixed review.

Scope and Delimitation

The study was only limited on examining the effectiveness of review methods such

as Full-time face-to-face review, full time online review, and mixed review for CPALE

preparation. It focused on determining the perceptions of Certified Public Accountant

Licensure Examination (CPALE) passers towards the review methods, and how these

methods affected their performance, satisfaction, confidence, and self-efficacy in taking

the CPALE. The study examined the factors of convenience, cost, time efficiency,
 5

materials, learning method, motivation, study habits, teaching style, and test taking skills

in relation to the review methods.

Moreover, the researchers on focused on investigating the best practices for

maximizing the effectiveness of these methods. The respondents of the study are the

CPALE passers for the last 10 years, year 2012-2022, in which 45 passers are selected. The

study was conducted in General Santos City and undertaken for a period of eleven months

from February-December 2023.

Significance of the Study

The central objective of this study was to conduct a thorough examination of

diverse review methods employed in preparing for the Certified Public Accountant

Licensure Examination (CPALE). This has the aim to offer relevant insights to the

following prospective candidates:

BSA Graduates. The study benefits BSA graduates by providing them with valuable

information on different review methods for the CPALE. This enables them to make

informed decisions on the most suitable review approach based on their learning

style and preferences. It helps them maximize their chances of passing the CPALE

and obtaining their professional license.

CPALE Review Centers. This study would pave to CPALE review centers to justify how

effective they are for the reviewees. This allows them to optimize their review
 6

programs and tailor their offerings to meet the specific needs of CPALE takers. By

understanding the most effective review methods, they can provide better guidance

and support to candidates, increasing their success rates and enhancing the reputation

of the review center.

BSA Education Institutions. BSA education institutions benefit from this study as it

provides evidence-based findings on the effectiveness of different review methods.

This information can be incorporated into the curriculum or used to design

specialized review programs for their BSA students. It helps institutions enhance their

teaching methodology and ensure that graduates are adequately prepared for the

CPALE.

Policy Makers. The study's findings could be used by policy makers to inform decisions

related to the licensure exam and review requirements. This provides evidence on

the effectiveness of different review methods, allowing policy makers to make

informed decisions on regulations and standards. Also, this study can lead to

improvements in the overall licensure exam system and ensure that it is aligned with

the needs and preferences of CPALE takers.

Licensure Exam Takers. The licensure exam takers may benefit from this study by
 7

gaining insights into the effectiveness of different review methods. They can make

informed decisions on the most suitable review method based on their learning

style, situational needs, and adaptability preferences. This increases their chances

of success in passing the CPALE and obtaining their professional license.

Researchers. The study contributes to the existing body of research by exploring

innovative strategies for boosting CPALE preparation and performance which adds

to the knowledge base on effective review methods for licensure exams and

provides a foundation for further research in this area. Researchers can build upon

this study's findings to delve deeper into specific aspects of CPALE preparation

and explore additional factors that may influence exam performance.

Future Researchers. And las, but not the least, this study provides a valuable reference

for future researchers who are interested in studying review methods for licensure

exams. It establishes a framework and methodology that can be replicated or built

upon in future research. This can also be their starting point to investigate other

variables or explore different review approaches, expanding the understanding of

CPALE preparation.
 8

Definition of Terms

For better understanding of the terms used in this research the researchers have

defined the following:

Bachelor of Science in Accountancy (BSA). This term refers to an undergraduate degree

program that provides education and training in accounting principles, theories, and

practices.

Certified Public Accountant (CPA) Licensure Exam. This term is an official

examination for accountants in the Philippines, administered by the Professional

Regulation Commission (PRC).

Confidence Level. Confidence level means the measure of certainty or belief in one's

ability to execute a specific task or achieve a particular goal.

Confidence Level. This means the measure of certainty or belief in one's ability to

execute a specific task or achieve a particular goal.

Cost. In this study, this term means the financial investment required for students to engage

in self-review or enroll in a review center, encompassing study materials, tuition

fees, review resources, and other associated expenses.

Full Time Face-to-Face Review. Full Time Face-to-Face Review is a learning method

where students physically attend review center sessions at a designated location on

a regular basis, facilitating direct interaction with instructors and peers.

 9

Full Time Online Review. This is a learning method where students participate in review

center sessions entirely through online platforms, accessing study materials,

lectures, and discussions remotely via technology such as video calls, online forums,

or learning management systems.

Learning method. This term refers to the approach or techniques employed by students in

self-review or review centers, such as note-taking, memorization, or problem-

solving.

Learning style. This means a method or approach to learning for individuals, such as

visual, auditory, or kinesthetic methods.

Materials. In this study, this term refers to the resources used by students in self-review or

review centers, including, review materials, and practice exams.

Mixed Review. Mixed Review in this study is a concept which entails an initial utilization

of an online review approach for a specified duration, followed by a subsequent

transition to a face-to-face review upon enhanced convenience.

Motivation. This means an internal or external factors that drive individuals to engage in

self-review, such as personal goals or external pressures.

Review Center. A review center is an institution that offers CPALE preparation programs

and courses to help students pass the CPA Licensure Exam.

 10

Self-Efficacy. This term refers to the belief in one's ability to accomplish a specific task or

goal.

Study habits. These are strategies or techniques used by individuals to effectively study

and retain information, such as note-taking, summarizing, or quizzing.

Test-taking skills. These skills in this study refer to the abilities or techniques used by

individuals to effectively take tests, such as time management, test anxiety

management, or question interpretation.

Time efficiency. Time efficiency means the degree to which self-review and review center

enrollment allow students to effectively manage their time and balance their other

responsibilities while preparing for the CPALE.

 11

Chapter II

Conceptual Framework and Review of Related Literature and Studies

Conceptual Framework

The paradigm presents the conceptual framework of the study. Through the input

and its processes, the output of the study determined the efficacy level of full-time face-to-

face, full-time online, and mixed review as to the CPA Licensure Exam preparedness. The

illustration explained CPALE passer’s perceptions regarding the cost implications,

convenience, and quality of materials, time efficiency, and the overall effectiveness of each

review method. The researchers explored how these review methods influence candidates'

confidence levels and self-efficacy. Factors such as personalized learning, interactive

sessions, and access to diverse resources are considered.

CPALE
Passers

Review Methods

- Full-Time Face to Face Review

- Full Online Review
- Mixed Review

Perception of CPALE
Passers towards;
*Cost Impact on levels of
*Convenience confidence and self-
*Materials efficacy
*Time Efficiency
*Learning Method

Significant Difference

Efficacy Level

Figure 1 Conceptual Framework

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Related Literature

CPA Licensure Examination

Bala (2018) stated that the examination for CPA license in the Philippines is a four-

day, 21-hour test with seven subjects. The Board of Accountancy awards it twice a year

(May and October). Its main goal is to evaluate the candidates for the CPA title's general

knowledge and competence. It establishes whether the test takers have the technical

competence needed for profession admittance. Technical competence entails having

technical knowledge, the ability to use that information skillfully and wisely, an

understanding of the ethical obligations of a CPA, and a professional demeanor. In order

to determine if a candidate has attained the minimum technical criteria expected of a CPA

at the beginning of his professional career, the examination tests entry level competency.

The exam serves as a means of assuring that persons desiring to deliver their services to

the general public as professional accountants have the level of competence required by

the practice of their profession.

Moreover, Franklin University Blog (2017) implied that scores are presented on a

scale of 0-99, in accordance with the American Institute of CPAs (AICPA), the largest

association for accountants in the world and the body in charge of developing and grading

the CPA Test. You need at least a 75 on each test section in order to pass. It's critical to

realize that because questions aren't weighted evenly, 75 don’t indicate a proportion of the

total number of questions you must successfully answer. The said information has the

congruence with what Qadir (2020) said that in the accounting and financial industries, the

Certified Public Accountant, or CPA, title is coveted. Given how challenging it is to acquire

the CPA title, having it on your resume when you do is even more noteworthy. Passing the
 13

CPALE will help you improve your professional credentials and set yourself apart from

other applicants when you apply for new jobs. Some employers might reject applicants

who do not hold CPA licenses and might even give the certification preference. Given that

companies are aware of the time commitment and dedication required to obtain a CPA

certification, a new career can come with better benefits.

In addition, Freeman (2021) suggested that many aspiring accountants want to

become Certified Public Accountants (CPAs). Universities and colleges train students to

acquire the abilities they will need to pass this certification exam; nonetheless, the CPA

exam is getting harder and harder, and students are having trouble passing all four parts of

it.

As said by Banggawan (2019) stated that the syllabus for the CPA Licensure Exam

is a diagram of the battlefield. You must, at the very least, be familiar with each of the

themes that are stated there for each subject. Do your own research (online materials,

books, original sources like laws, rules, and standards) if you believe you know nothing

about a subject. Read, comprehend, be able to accurately apply in a problem-solving

scenario, and remember. Do not overlook. When someone forget one, always go back and

peruse.

Overall, acquiring the CPA title demands dedication, time commitment, and

constant learning, offering career benefits and setting individuals apart in the competitive

landscape.
 14

Significance of Review Preparation

The Certified Public Accountant Licensure Examination (CPALE) holds a central

role in the professional journey of accountants in the Philippines. Success in the CPALE

signifies not only the achievement of licensure but also the acquisition of essential skills

and knowledge required for a successful career in the field of accountancy (Smith, 2018).

This foundational understanding is reinforced by De Leon (2021), who stresses the long-

term career benefits associated with CPA licensure. Professional accountants play crucial

roles in various sectors, including public accounting, corporate finance, and auditing,

making CPALE success an indispensable gateway to a range of career opportunities.

Moreover, the study conducted by Reyes (2020) emphasizes the economic

incentives of CPALE success. Successfully passing the CPALE opens the door to higher

earning potential and better job prospects. This financial advantage further underlines the

importance of thorough CPALE preparation. Also, as revealed by Santos (2019), the

importance of comprehensive CPALE preparation is further highlighted by the diversity of

learning styles among candidates. Different learning styles, such as visual, auditory, or

kinesthetic, impact the choice of a suitable review method. Therefore, understanding one's

learning style plays a pivotal role in selecting the right review method.

In addition to learning styles, the study by Lim (2020) delves into the influence of

situational factors on the choice of a review method. Factors such as time availability,

financial resources, and geographic location can significantly affect the decision-making

process. Lim's research underscores the practical considerations candidates must weigh

when selecting a review method. Thus, preparing for the CPALE requires a significant

amount of time, effort, and dedication (Rejuso, 2018). The Philippine Institute of Certified
 15

Public Accountants (PICPA) emphasizes that CPALE review programs offered by review

centers generally last for 6-9 months, with some candidates opting for more extended

periods of one year or longer. On the other hand, self-review provides greater flexibility,

with the review period varying based on individual availability and preparation level.

Moreover, some CPALE candidates may choose shorter review periods, lasting a

few months, while others may opt for more extended review periods, extending to a year

or beyond. The choice of review period can also be influenced by factors such as work

schedules and other personal circumstances. It's important to note that working while

preparing for the CPALE can lead to a longer review period and potentially less effective

preparation due to the significant time and energy demands of employment (De Leon,

2019).

It is also said that the PICPA also underscores the importance of practice and

perseverance in CPALE review and preparation. Candidates are encouraged to practice

regularly using sample questions and mock exams, seeking additional support or guidance

as needed. Developing a study schedule that aligns with individual needs and preferences

is crucial, and allocating sufficient time for review and practice is advised. Candidates are

also recommended to focus on understanding and applying the concepts rather than

memorization and to maintain a positive attitude and mindset throughout the review

process.

In addition, this holistic approach, as advocated by the PICPA, helps candidates not

only to recall and reinforce concepts and principles but also to identify common mistakes

and pitfalls in their understanding. Moreover, it aids in the development of critical thinking
 16

and problem-solving skills, which are essential attributes in the practice of accounting and

business.

Choosing the Appropriate Review Method

Selecting the appropriate review method is a pivotal decision for CPALE candidates,

as it directly affects their preparation process and, consequently, their examination

performance. Thus, it is essential for candidates to understand their learning style,

situational needs, and adaptability preferences to make an informed choice. This self-

awareness guides them in determining which review method best aligns with their

individual requirements, increasing the likelihood of a successful CPALE experience

(Philippine Regulation Commission, 2017).

Also, Santos (2019) underlines the importance of aligning the review method with the

candidate's learning style. Different individuals have different learning preferences, and

the choice of a review method should reflect these preferences. Santos's research

emphasizes the significance of recognizing these differences and selecting a method that

caters to them. Moreover, a study by De Leon (2020) highlights the impact of

psychological factors on the choice of a review method. Candidates' confidence,

motivation, and stress levels can influence their decision. Understanding the psychological

aspects of the review process can help candidates make informed choices. Thus, choosing

the appropriate review method is not just a matter of convenience; it significantly impacts

a candidate's journey towards CPALE success. The research underscores the idea that

aligning the review method with one's learning style enhances the effectiveness of the

preparation process. It allows candidates to engage with the study material more

comfortably and efficiently, ultimately leading to a better grasp of the required knowledge.
 17

In addition, delving further into this aspect, Manalo (2021) emphasizes that the right

review method can improve a candidate's comprehension of complex accountancy

concepts, leading to a more profound understanding. It's not merely about passing the

exam; it's about building a strong foundation for a successful career in accountancy.

Furthermore, a study by Reyes (2022) delves into the connection between review

method and the reduction of stress levels. Reyes's findings indicate that candidates who

select a review method that aligns with their learning style and preferences tend to

experience lower levels of stress. This, in turn, positively impacts their overall preparation

experience.

The information above imply that success in the CPALE is not just about passing an

exam; it is about equipping oneself with the capabilities needed for a thriving professional

journey in the dynamic field of accountancy.

Full Time Face to Face Review

A Full Time Face to Face Review is characterized by in-person instruction and

interaction with instructors and peers, is a traditional approach to CPALE preparation. This

method provides candidates with immediate clarifications of doubts, personalized

instruction, and peer interactions, fostering an environment of engagement and

collaboration (Hernandez, 2020).

According to Hernandez' findings, a study by Garcia (2021) focuses on the

interpersonal aspects of full-time face-to-face review. Garcia's work highlights the value

of peer interactions in enhancing the learning experience. Candidates benefit not only from

expert instruction but also from the collective knowledge and support of their peers.

Moreover, research conducted by Martinez (2022) delves into the significance of face-to-
 18

face instruction in the development of interpersonal skills, a critical aspect of an

accountant's professional profile. The personal interactions in face-to-face review

contribute to candidates' abilities to communicate and collaborate effectively, skills highly

valued in the accounting profession.

Also, Reyes (2019) expands on the theme of real-time guidance and mentorship in

full-time face-to-face review. In-depth instructor engagement not only clarifies doubts but

also provides guidance on the complexities of accountancy, fostering candidates' deeper

understanding of the subject. Furthermore, a study by Fernandez (2022) investigates the

impact of peer dynamics in full-time face-to-face review. Fernandez's research explores

how peer interactions can lead to collaborative learning, with candidates benefiting from

the diverse experiences and knowledge of their peers. This collaborative learning

environment, as emphasized by Fernandez, creates a rich tapestry of insights and a

supportive network for candidates as they navigate the complexities of CPALE preparation.

Full Time Online Review

Full Time Online Review represents a modern approach to CPALE preparation,

leveraging digital technology and resources. Candidates can access review materials online,

providing flexibility and accessibility, particularly for those with busy schedules (Gomez,

2019).

Furthermore, a study by Reyes (2021) explores the impact of technology on online

review methods. Reyes highlights how interactive multimedia elements, such as video

lectures and virtual simulations, contribute to the effectiveness of online review. These

digital tools provide candidates with a dynamic and engaging learning experience.
 19

Garcia (2020) provides additional insights into the advantages of online review.

Garcia's research underscores the importance of accessibility, as candidates can access

review materials from virtually anywhere. This flexibility accommodates busy schedules

and the diverse commitments of CPALE candidates.

Additionally, Lim (2019) investigates the role of online review in addressing

geographical constraints. For candidates residing in remote areas, accessing in-person

review courses can be a significant challenge. Lim's study highlights how online review

methods can bridge the gap, making CPALE preparation accessible to a wider audience.

Santos (2018) delves into the role of time management and self-discipline in online

review methods. Santos emphasizes the need for candidates to effectively manage their

time and maintain discipline when following an online study plan. Successful online review

depends on candidates' commitment and dedication to the process.

Mixed Review

A Mixed Review is combining in-person and online elements, offers candidates a

dynamic learning environment. This hybrid approach blends the advantages of traditional

and digital methods, catering to varied learning preferences (Chen & Lee, 2021).

Additionally, a study by Santos (2022) examines the role of curriculum design in the

success of mixed review methods. Santos emphasizes the importance of seamlessly

integrating online and face-to-face components in the curriculum to ensure a

comprehensive and effective learning experience. Proper curriculum design is key to

realizing the potential benefits of the mixed review method.

In addition, in the research conducted by Martinez (2019) delves into the dynamics

of interpersonal relationships in mixed review. Candidates benefit from both online

 20

resources and personal interactions, fostering a holistic learning experience. Martinez's

findings highlight the collaborative nature of mixed review methods, which combine the

advantages of individual online learning with interpersonal interactions. The information

has the congruence with what Reyes (2020) extends in his discussion by focusing on the

adaptability of mixed review methods. The ability to shift between online and in-person

components in response to individual needs and progress is a crucial advantage of this

approach. Thus, this underscores the flexibility inherent in the mixed review method,

allowing candidates to tailor their preparation according to their learning journey.

American Institute of CPAs (2021) stated that The Certified Public Accountant

Licensure Examination is a crucial component of the journey toward becoming a Certified

Public Accountant. The American Institute of CPAs, provides essential insights into

Certified Public Accountant the licensure process, including the Certified Public

Accountant Licensure Examination. This reference offers valuable information about the

examination, its structure, and requirements. It outlines the importance of Certified Public

Accountant licensure, highlighting the significance of the in the Certified Public

Accountant Licensure Examination accounting profession.

According to Arcega, C. (2021), explains the Certified Public Accountant

Licensure Examination (CPALE). This reference provides a comprehensive overview of

the examination, its structure, content, and requirements. It outlines the significance of the

Certified Public Accountant Licensure Exam as the gateway to achieving Certified Public

Accountant Licensure, emphasizing its vital role in the accounting profession. Whereas

The Philippine Regulatory Commission (2021)

 21

Furthermore, based to Piccio, L. (2019) this article explored strategies for passing

the board exam, providing insights into the Certified Public Accountant Licensure Exam's

significance from a practical perspective. It highlights the rigorous nature of the

examination and the determination required to succeed, emphasizing the career-enhancing

benefits of obtaining a Certified Public Accountant License. As being said by Reynoso, S.

E. (2019) academic article dig deeper into the factors that influence the performance of

accountancy graduates in the Certified Public Accountant Licensure Examination. The

significance of the CPALE in shaping the careers of aspiring Certified Public Accountants

and highlights the educational and personal factors that affect examination outcomes.

Also, a book by M.L. Santiago (2021), provides guidance to aspiring Certified

Public Accountants on how to pass the CPA Board Exam, which includes the Certified

Public Accountant Licensure Exam. He said that there is significance of the examination

as a critical step in achieving CPA licensure, offering practical advice and strategies for

success.

Based to Delgado, R. E., & Quijano, E. M.’s (2018) article, the factors that affect

the performance of accounting graduates in the Certified Public Accountant Licensure

Examination. It underscores the significance of the Certified Public Accountant Licensure

Exam in evaluating the knowledge and competence of aspiring Certified Public

Accountants and examines variables that influence examination results. This agrees with

Pama, J. P., & Tan, M. J. (2017) said that the Certified Public Accountant Licensure

Examination it discusses CPALE must value preparation.

Collectively, these perspectives highlight the multifaceted nature of the CPALE,

emphasizing its pivotal role in the professional journey of Certified Public Accountants.
 22

Review Related Study

The previous study of Abayan, R. J. (2017) the effectiveness of face-to-face review

centers in board exam preparation explores the effectiveness of face-to-face review centers

in preparing candidates for the board exam, shedding light on their role in board exam

preparation. Furthermore, according to Del Rosario, M. L. (2019) online learning and board

exam success, analyzes the impact of online review courses on board exam success,

offering insights into the effectiveness of online learning for board exam preparation.

Another study based to Gonzales, A. C. (2020) said that the influence of time

management on board exam performance, this longitudinal study investigates the influence

of time management on board exam performance, offering valuable insights into the

significance of effective time allocation.

On the other hand, on the review methods commonly used, according to Gomez, R.

A. (2018) the most common review method used by the board takers was Face-to-Face

Certified Public Accountant Licensure Exam Review Programs, which conducts a

comparative analysis of the efficacy of Face-to-Face Certified Public Accountant

Licensure Exam review programs, offering insights into classroom-based instruction to

possibly passed the exam.

Based to Tan, M. J. (2020) self-study strategies for Certified Public Accountant

Licensure Exam Success, which can board passers explores self-study strategies employed

by aspiring board takers for Certified Public Accountant Licensure Exam success,

highlighting the importance of self-directed learning.

 23

Reynoso, R. E. (2017), review centers are an important source of education and

training for people who desire to advance in their careers digital learning and Certified

Public Accountant Licensure Exam success, this study also explored the impact of digital

learning and online review courses on licensure exam success, emphasizing the role of

technology in exam preparation. The key to their chosen career's professional progress is

passing the board exams.

Fernandez, L. G. (2017) discussed the role of instructors in full-time face-to-face

review centers, the perspectives of students regarding the role of instructors in full-time

face-to-face review centers, emphasizing the significance of expert guidance in a classroom

setting was greatly give impact to the board passers.

Garcia, A. M. (2017) explored the decision-making process of Certified Public

Accountant Licensure Exam Candidates, decision-making process of Certified Public

Accountant Licensure Exam candidates and the factors that influence their choice of review

methods, providing valuable insights into the selection process.

According to Lim, R. K. (2019) a comparative analysis of review method preferences

among board takers, offers a comparative analysis of review method preferences among

Certified Public Accountant Licensure Exam aspirants, shedding light on the factors that

lead candidates to choose one method over another.

As discussed by Tan, M. S. (2018), peer influence and the selection of Certified

Public Accountant Licensure Exam Review Methods, this survey-based research explores

the role of peer influence in the selection of CPALE review methods, emphasizing the

significance of social factors in decision-making. Also, Villanueva, J. L. (2020) concluded

 24

that cost and convenience is one of the factors in the choice of online Certified Public

Accountant Licensure Exam Review, the influence of cost and convenience as key factors

in the choice of online Certified Public Accountant Licensure Exam review methods and

even to other programs, providing insights into practical considerations.

Based to Garcia, A. M. (2017) review centers usually have set schedules and

timelines for completing the review, ensuring that students are adequately prepared by the

exam date. The impact of review centers on exam results can be positive, as they offer

comprehensive guidance and structure. The structured curriculum and access to expert

instructors can boost students' confidence and performance.

On the other hand, on the Choices of a Review Method, according to Stewart (2016)

online classrooms were 13% more effective for teaching declarative knowledge and 20%

more effective in teaching procedural knowledge than face-to-face. Also, as Rogers (2015)

examined the differences in personality for online students defined as locus of control

(LOC), Internal Locus of Control students performed better in online courses than external

Locus of Control students.

On the research made by Smith and Mitry (2018), it is revealed that the cost of

online appears cheaper than face-to-face because many universities fail to consider the

fixed costs of large classrooms when analyzing cost. Many universities viewed buildings

and land as fixed costs and not subject to analysis. Also, it stated flexibility enticed students

to choose online over a traditional format because it enabled them to work at their own

pace despite the perceived lack of an appropriate medium to communicate with instructors

Daymont, Blau, and Campbell (2011).

 25

As discussed by Herrero (2015), it is found that student factors interest in the

accounting program, time spent for studying lessons and availing of library/internet

resources in research activities and home/family factors (family financial support, parental

involvement in studies, motivation and encouragement) highly influence performance,

school factors (adequacy of relevant library books and materials, adequacy of technology

hardware and software, good accounting program and good accounting faculty) were

perceived to have average influenced and scholarships, grade weighted averages and

attendance to review courses handled by prestigious review schools were found to be

positive factors in passing the board examinations.

A past research by Veettil et al. 2021 (2021) conducted a cost-effectiveness analysis

in the context of specific underlying gaps prevention in passing the exam. They used a

systematic review with network meta-analysis to identify the most favorable risk-benefit

profiles of different interventions, which probably the combination of online used platform

and face to face class will be great in passing for exam. According to Pace et al. (2012)

developed the Mixed Methods Appraisal Method (MMAM) to test its reliability and

efficiency. Mixed methods studies, known as a mixed studies review is growing,

particularly in health sciences that address complex questions comprising qualitative and

quantitative aspects of passing the exam.

In addition, the study conditions, a blended learning approach was more cost-

effective to operate and resulted in improved value for the institution after the third year

iteration, when compared to the traditional face-to-face model. The wider applicability of

the findings is dependent on the type of blended learning utilized, staffing expertise, and

educational context (Stephen, 2015).

 26

And last, Yuanyuan H. (2020) implied in his study that the findings indicated that who

participate in both face-to-face and synchronous online activities benefit from the in-person

classroom environment and interpersonal skills, which enhance their grasp of course

material. This suggests that synchronous online engagement works well alongside

classroom learning. Furthermore, the results demonstrate that both types of online

engagement have a positive influence with different characteristics, with varying outcomes.
 27

Chapter III

Research Methodology

This chapter contains the methodology used in collecting and analyzing the data for

this study.

Research Design

This study employed a quantitative research design, utilized statistical analysis

techniques, specifically weighted mean and ANOVA, to comprehensively assess the

effectiveness of three distinct CPALE preparation methods: Full-Time Face-to-Face, Full-

Time Online, and Mixed Review. The use of weighted mean facilitated the calculation of

average performance and satisfaction levels, while ANOVA was applied to discern any

statistically significant differences in effectiveness among these review methods. The study

placed a strong emphasis on numerical data, enabling the derivation of objective

conclusions and recommendations. It explored various factors, including convenience, cost,

materials, time efficiency, learning methods, motivation, study habits, learning style, and

test-taking skills of CPALE passers. By examining these quantitative metrics, the research

not only enhanced understanding but also provided valuable insights. The overarching goal

was to contribute meaningful information to their decision-making process, guiding them

in selecting review methods. Through meticulous application of quantitative research

methods, this study was positioned to identify significant differences and relationships

between variables, offering a robust foundation for evidence-based conclusions and

recommendations.
 28

A Comparative Analysis of Review Methods for CPALE Preparation: Full-Time

Face-to-Face, Full-Time Online, and Mixed Review

Perceptions on Full- Time Face-to-face

Method in terms of; Locale of the Study
1.1. Convenience
1.2. Cost General Santos City
1.3. Time Efficiency
1.4. Materials
1.5. Learning Method

Perceptions on Full- Time Online Method in

terms of; Participants of the Study
2.1. Convenience
2.2. Cost
2.3. Time Efficiency CPALE Passers
2.4. Materials
2.5. Learning Method

Perceptions on Mixed review method in

terms of;
3.1. Convenience Sampling Technique
3.2. Cost
3.3. Time Efficiency
3.4. Materials Purposive Sampling and
3.5. Learning Method Snowball Sampling

Full -Time Face-to-face Method impact

individuals' levels of confidence and self-
efficacy
Instrument
4.1. Motivation
4.2. Study Habits
4.3. Learning Style Survey Questionnaire
4.4. Test-taking Skills

Full- Time Online Method impact

individuals' levels of confidence and self-
efficacy
5.1. Motivation
Statistical Tools
5.2. Study Habits
5.3. Learning Style Weighted Mean and
5.4. Test-taking Skills
Anova
Mixed Review Method impact individuals'
levels of confidence and self-efficacy
6.1. Motivation
6.2. Study Habits
6.3. Learning Style
6.4. Test-taking Skills

Significant difference between Full time

face-to-face review, Full time online review,
and Mixed review.

Best practices for maximizing the

effectiveness of each review method.

Provides a reliable basis for determining whether examinees should use full-time face-to-face,
full-time online, or mixed review for CPA Licensure Exam preparation.

Figure 2 Research Design

 29

Locale of the Study

The study was conducted in General Santos City, Philippines. General Santos City

was chosen as the research locale because it had a significant population of BSA graduates

interested in taking the CPA Licensure Exam. The city is known for its diverse community

and a robust business and trade industry, making it an ideal location for study

Statistical Tools

The following statistical tools used were weighted mean and ANOVA to interpret

the data. First was the weighted mean which was used to determine the perceptions of the

participants with regards to perception on effectiveness of full-time face-to-face, full-time

online, and mixed reviews.

Also, the ANOVA used to analyze the differences between the means of two or

more groups or treatments. It was often used to determine whether there are any statistically

significant differences between the means of different groups.

Respondents of the Study

The respondents for the study were selected from the pool of CPA Licensure Exam

passers. The study aimed to involve 45 participants who met the inclusion criteria,

including (1) CPALE passers for the last ten years, who prepared using full-time face-to-

face, full-time online, and mixed review methods, (2) residents of General Santos City, and

(3) those willing to take part in the study.

 30

Sampling Techniques

The study employed purposive sampling to deliberately select 45 participants from

CPA Licensure Exam passers. This method ensured a focused sample meeting the study's

criteria and objectives. Additionally, snowball sampling was utilized to expand this study’s

participant pool. Initial participants, selected through purposive sampling, and referred

individuals from their networks who met the study's criteria.

Instrumentation

To gather reliable data, the researchers utilized a carefully crafted and validated

survey questionnaire as the primary instrument. The validity of the questionnaire was

assessed through a rigorous evaluation by three esteemed professionals in the field: Sir

Junefrid Mission, Ma'am Charline Villero, and Ma'am Nelma Mae Morante. These experts

assigned an average rating of 4.30 out of 5.00, indicating a high level of validation and

affirming the reliability of the instrument for collecting pertinent data in the context of this

study. This validation process ensures the questionnaire's robustness in assessing the

effectiveness of Full-Time Face-to-Face, Full-Time Online, and Mixed Review Methods

in preparing for the CPA Licensure Exam.

The questionnaire employed a Likert scale of convenience and justification method

and well-constructed close-ended questions to capture diverse ideas and beliefs effectively.

It featured two distinct parts, with the first segment concentrating on participants'

perceptions, assessing the perceived impact on performance and satisfaction during

CPALE preparation. The second part delved into a comprehensive examination of how the

selected review method influenced individuals' levels of confidence and self-efficacy.

 31

Through a structured breakdown for Full-Time Face-to-Face, Full-Time Online,

and Mixed Reviews, it allows for a comparative analysis, identifying specific strengths and

weaknesses in each category. This holistic approach considers multiple dimensions, such

as convenience, cost, time efficiency, materials, and learning methods, ensuring a

comprehensive assessment. Thus, the researches included the following Likert Scale to

gather their perceptions.

Weighted Mean Range Verbal Verbal Description

mean/Scale Interpretation
1 1.00-1.80 Not all Participants perceived the review method used for
convenient CPALE preparation as highly inconvenient in
terms of location, transportation, scheduling,
resources, and support.

2 1.81-2.60 Slightly Participants find some aspects of the review

convenient method used for CPALE preparation to be
manageable but encounter certain inconveniences.

3 2.61-3.40 Moderately Participants view in the review method used as

convenient fairly convenient overall, with a few minor
inconveniences related to location, transportation,
or resources.
4 3.41-4.20 Very much Participants find in the review method used to be
convenient highly convenient, with only a few minimal
inconveniences.
5 4.21-5.00 Extremely Participants perceived the review method used as
convenient extremely convenient in terms of location,
transportation, scheduling, resources, and support.
Figure 3. Likert Scale on Respondents’ Convenience.
 32

Weighted Mean Range Verbal Verbal Description

mean/Scale Interpretation
1 1.00-1.80 Not all justified Participants believed that the cost of the review
method used for CPALE preparation is
unreasonably high compared to the value and
quality of the service received.
2 1.81-2.60 Slightly justified Participants considered the cost of the review
method used to be fairly justified based on the
quality of instruction and resources provided.
3 2.61-3.40 Moderately Participants considered the cost of the review
justified method used to be fairly justified based on the
quality of instruction and resources provided.
4 3.41-4.20 Very much Participants believed that the cost of the review
justified method used is highly justified, as the value and
quality of the service received align with the
amount paid.
5 4.21-5.00 Extremely Participants are convinced that the cost of the
justified review method used is extremely justified, as they
perceive it to be an excellent investment that
provides significant value for their money.
Figure 4. Likert Scale for CPALE Takers’ Perceptions Regarding Cost

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all time- Participants perceived the review method used
efficient as highly inefficient in terms of time allocation,
course pace, or organization.

2 1.81-2.60 Slightly time- Participants find some aspects of the review

efficient method used to be moderately time-efficient,
but they feel that improvements could be made.

3 2.61-3.40 Moderately time- Participants considered the review method

efficient used to be reasonably time-efficient overall,
with a balance between content coverage and
available study time.

4 3.41-4.20 Very much time- Participants perceived the review method used
efficient as highly time-efficient, with optimal
allocation of time for content coverage and
exam preparation.

5 4.21-5.00 Extremely time- This high level of satisfaction translates into

efficient optimal time management, focused effort, and
outstanding performance in the CPALE.
Figure 5. Likert Scale for CPALE Takers’ Perceptions Regarding Time- Efficiency
 33

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all helpful Participants find the provided review materials
in the review method used to be unhelpful,
irrelevant, or insufficient for CPALE
preparation.
2 1.81-2.60 Slightly helpful Participants perceived some aspects of the
review materials to be moderately helpful, but
additional materials or improvement in quality
may be desired.
3 2.61-3.40 Moderately Participants considered the review materials
helpful provided in the review method used to be fairly
helpful and comprehensive in supporting their
CPALE preparation.
4 3.41-4.20 Very much Participants find the provided review materials
helpful to be highly helpful, relevant, and
comprehensive in aiding their CPALE
preparation.
5 4.21-5.00 Extremely Participants believed that the review materials
helpful provided in the review method used are
extremely helpful, providing them with the
necessary knowledge and resources.
Figure 6. Likert scale for CPALE Takers’ Perceptions Regarding Materials

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all effective Participants find the teaching methods employed
in the review method used to be ineffective in
preparing them for CPALE, with minimal
learning outcomes.
2 1.81-2.60 Slightly effective Participants believed that some aspects of the
teaching methods used in the review method used
are moderately effective, but improvements
could be made.
3 2.61-3.40 Moderately Participants perceived the teaching methods in
effective the review method used to be moderately
effective in preparing them for CPALE, with
reasonably positive learning outcomes.
4 3.41-4.20 Very much Participants considered the teaching methods in
effective the review method used to be highly effective in
preparing them for CPALE, resulting in
significant learning outcomes.
5 4.21-5.00 Extremely Participants believe that the teaching methods in
effective the review method used are extremely effective
in preparing them for CPALE, leading to
outstanding learning outcomes.
 34

Figure 7. CPALE Takers Impact on Levels of Confidence and Self-Efficacy Regarding

Learning Method

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all motivated Participants find in the review method used to be
unhelpful, failing to increase their motivation for
CPALE preparation.
2 1.81-2.60 Slightly Participants perceived some aspects of the review
motivated to be moderately helpful but desire additional
motivation or improvements in the program.

3 2.61-3.40 Moderately Participants considered the review to be

motivated somewhat helpful, providing a decent level of
motivation for CPALE preparation.
4 3.41-4.20 Very much Participants find the review to be highly helpful,
motivated significantly enhancing their motivation and
dedication for CPALE preparation.
5 4.21-5.00 Extremely Participants believed that the review method used
motivated is extremely helpful, providing them with the
necessary motivation and resources for
successful CPALE preparation.

Figure 8. Likert Scale for CPALE Takers’ Impact on Levels of Confidence and Self-
Efficacy Regarding Motivation.
 35

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all helpful Participants find in the review method used to be
unhelpful in improving their study habits and
preparedness for CPALE.
2 1.81-2.60 Slightly helpful Participants perceived that some aspects of the
review to be moderately helpful in improving
their study habits but desire additional materials
or improvements in the program.
3 2.61-3.40 Moderately Participants considered the review method used
helpful to be fairly helpful in improving their study habits
and preparedness for CPALE.
4 3.41-4.20 Very much Participants find the review method used to be
helpful highly helpful, significantly improving their
study habits and preparedness for CPALE.
5 4.21-5.00 Extremely Participants believed in the review method is
helpful extremely helpful, greatly enhancing their study
habits and preparedness for successful CPALE.
Figure 9. Likert Scale for CPALE Takers’ perception on the Impact on Levels of
Confidence and Self-Efficacy Regarding Study Habits

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all Participants perceived that the teaching methods
accommodating employed in the review method used adequately
support their preferred them for their CPALE
preparation.
2 1.81-2.60 Slightly Participants perceived that some aspects of the
accommodating review center's teaching methods moderately
accommodate their individual preparation needs,
but further improvements may be needed.
3 2.61-3.40 Moderately Participants perceived that the teaching methods
accommodating and resources provided during the review center
somewhat effectively cater to their preparation
needs.
4 3.41-4.20 Very much Participants perceived that the review center's
accommodating teaching method significantly accommodates their
specific preparation need, facilitating their
understanding and grasp of the material.
5 4.21-5.00 Extremely Participants perceived that the review center's
accommodating teaching method as highly effective in catering to
their individual preparation needs, greatly
enhancing their learning experience and absorption
of the material.
 36

Figure 10. Likert Scale for CPALE Takers’ perception on the Levels of Confidence and
Self-Efficacy Regarding Teaching Style

Weighted Mean Verbal Verbal Description

mean/Scale Range Interpretation
1 1.00-1.80 Not all effective Participants perceive that the review method used
does not adequately teach them effective test-
taking skills for CPALE.
2 1.81-2.60 Slightly effective Participants believe that some aspects of the
review program moderately improve their test-
taking skills, but further enhancements may be
desired.
3 2.61-3.40 Moderately Participants find that the review method used
effective moderately improves their test-taking skills,
enabling them to approach the exam more
effectively.
4 3.41-4.20 Very much Participants experience significant improvements
effective in their test-taking skills due to the review
program, leading to a more confident and
successful approach to CPALE.
5 4.21-5.00 Extremely Participants attribute their high level of test-
effective taking skills and strategies to the review method
used, which has greatly contributed to their
success in CPALE.
Figure 11. Likert Scale for CPALE Takers’ perception on the Levels of Confidence and
Self-Efficacy Regarding Test Taking Skills

Data Gathering Procedure

A survey questionnaire was used in gathering data. Set of questionnaires was

answered by the respondents that was made by the researchers. The researchers asked

permission from the respondents regarding the survey conducted among the CPALE

Passers. Afterwards, the survey questionnaire was given to the participants and was

redeemed immediately.
 37

Ethical Considerations

The ethical considerations related to human subjects were of utmost importance in

the study. In this regard, the study was conducted in accordance with ethical principles and

norms to ensure that the rights and welfare of the participants are protected. Informed

consent was obtained from the participants, involving informing them about the nature and

purpose of the study, as well as their rights and responsibilities as participants. The study

also ensured the confidentiality of the participants' personal information, and data

protection measures were put in place to stop unauthorized access to or use of the data. The

study strived to uphold the highest standards of ethical conduct and advance the welfare of

the engaged human subjects by abiding by these ethical principles and guidelines.
 38

Chapter IV

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter introduces the presentation and comprehensive analysis of data

collected in this study.

Perceptions of CPALE passers towards full time face-to-face, full time online review

and mixed review and its effect on their performance and satisfaction with their

preparation

Table 10
CPALE Takers Perceptions Regarding Convenience

Perception Full Time Face-to Full Time Mixed Review

Face Online

Convenience 4.09 4.16 4.16

Respondents who have successfully passed the CPALE in Gensan face a significant

challenge with the absence of a nearby review center, necessitating travel to a distant

location.

Presented in Table ten, the full-time online review and mixed review method

emerges as strategic solutions are not only alleviating the burden of constant travel but also

aligning with participants' preferences for a flexible learning environment. The methods

emphasis on online sessions initially showcases its adaptability to the evolving needs of

participants, with positive perceptions extending to scheduling flexibility and class timings,

addressing the diverse time constraints of candidates. According to the data presented, the
 39

ease of participants in terms of location and transportation further underscores the practical

advantages of these methods.

The transition to sessions, viewed positively, adds a layer of personalization to the

review process, enabling participants to choose sessions that best suit their preferences and

schedules. This adaptability contributes to an enriched learning experience, aligning with

the dynamic schedules and preferences of CPALE passers. Moreover, respondents’

perception of the full-time online review and mixed review as readily available and

accessible signifies its efficacy in providing seamless access to crucial review materials

and resources, ultimately enhancing overall convenience.

This finding of the study was attested by Dickins D. (2017) which tackled that the

CPA exam added task-based simulations that require candidates to demonstrate analytical,

critical thinking, and problem-solving skills. In addition, there has been an evolution in

training and learning from face-to-face, group study, to online, asynchronistic, independent

study. These changes suggest the need to reexamine the effectiveness of CPA exam

candidates’ study methods. In this study, we analyze the degree of use and effectiveness of

various study methods. Based on a survey of candidates taking the CPA exam in 2018 and

2019, we find that the most effective method of study is practicing problems.

Table 11
CPALE Takers Perceptions Regarding Cost
Perception Full Time Face-to Full Time Mixed Review

Face Online

Cost 4.29 4.20 4.30

 40

Moreover, as shown in table 11 respondents find the mixed review method cost-

effective, primarily due to its affordability, considering their financial situations. The

transparent fee structure, devoid of hidden costs are factors in their responses. Moreover,

another significant factor is the flexibility to conduct session’s online, sparing participants

from the financial burden of travel and physical attendance at a review center. This

flexibility, allowing online engagement until the transition to face-to-face is convenient,

not only aligns with their schedules but also minimizes associated costs related to

commuting or relocating for a traditional face-to-face review method. This can be

associated with their perception on the success in the examination in which for them

becomes a key indicator of the effectiveness and value gained from the mixed review

method. This achievement validates the cost-effectiveness of the mixed review method,

reinforcing participants' confidence in the value they received.

As stated by Kim et al. (2020) online and blended learning approaches offered

greater flexibility and accessibility compared to traditional face-to-face methods, catering

to diverse learner needs and schedules.

Table 12
CPALE Takers Perceptions Regarding Time Efficiency
Perception Full Time Face-to Full Time Mixed Review

Face Online

Time Efficiency 3.92 4.13 4.32

 41

Whereas, as indicated in Table 12, respondents' positive perceptions of the mixed

review method's pace and intensity stem from the method's well-organized structure and

efficient time allocation for content coverage and exam preparation. The balance achieved

between content depth and time constraints ensures a comprehensive yet manageable

learning experience. The flexibility of time schedules within the mixed review method adds

to its appeal, allowing participants to adapt their study routines according to individual

preferences and commitments. The use of the said method not only accommodates diverse

time constraints but also contributes to a positive and personalized learning environment,

ultimately enhancing the effectiveness of the review process. As being found by Seaman

(2013), face-to-face and blended learning programs can be significantly more cost-

effective than traditional face-to-face programs.

Table 13
CPALE Takers Perceptions Regarding Materials
Perception Full Time Face-to Full Time Mixed Review

Face Online

Materials 4.41 4.27 4.40

In addition, in table 13, the participants perceive the review materials in the full-

time face-to-face review method as appropriate and comprehensive, and this sentiment is

rooted in the materials' alignment with the participants' learning needs. The current and

accurate nature of the review materials further contributes to their effectiveness, ensuring

participants are equipped with the most relevant information for exam preparation. The

importance of supplementary materials, such as practice exams and simulated case studies,
 42

in enhancing the learning experience is emphasized by their ability to provide practical

application and reinforce theoretical knowledge. Utilization of the review materials

contributes to individual learning needs and preferences is crucial, allowing participants to

customize their study approach for optimal comprehension. Additionally, participants

appreciate the accessibility and availability of additional study resources beyond the

provided materials, indicating a comprehensive and supportive learning ecosystem that

caters to diverse learning styles and preferences.

Kim and Bonk (2006) found that learners who had more control over their learning

pace and intensity achieved better results. And Smith (2023) emphasizes the importance of

creating a study schedule that fits your individual learning style and pace.

Table 14
CPALE Takers Perceptions Regarding Learning Method
Perception Full Time Face-to Full Time Mixed Review

Face Online

Learning Method 4.20 4.09 4.31

Furthermore, as indicated in Table 14, the respondents find the interactive lectures

and discussions in the mixed review method effective, as they encourage direct engagement

and foster a dynamic learning environment. The substantial opportunities for active

engagement and participation within the method are valued, as they enable participants to

actively apply and reinforce their understanding of the material. The incorporation of real-

life examples and case studies in the review is perceived as valuable, providing practical

contexts that enhance participants' understanding and application of theoretical concepts.

 43

Collaborative learning activities, such as group projects and study sessions, are deemed

beneficial for fostering a sense of teamwork and mutual support, contributing to an

enriched learning experience. The effectiveness of teaching styles and approaches adopted

by instructors during the mixed review method is appreciated, as they cater to diverse

learning preferences, ensuring participants receive information in a manner that resonates

with their individual needs. Thus, the result agrees with what Lee and Kim (2019) found

that using high-quality review materials significantly increased CPALE pass rates. And

Brown added (2023) offers tips on selecting effective review materials that meet your

individual needs.

Impact of full-time face-to-face review, full time online review and mixed review on

individual’s levels of confidence and self-efficacy

Table 15
CPALE Takers Impact on Levels of Confidence and Self-Efficacy Regarding Motivation

Perception Full Time Face-to Full Time Mixed Review

Face Online

Motivation 4.05 3.99 4.31

Respondents on the perception in the Mixed Review method is shown in table 15.

It is reported that actively engaging with study materials, such as through active recall,

plays a vital role in enhancing their understanding and maintaining motivation by

recognizing that active engagement promotes a deeper connection with the material,

making learning more meaningful and motivating individuals to continue. Collaborating

with fellow CPALE candidates also serves as a motivational factor, as discussing concepts
 44

and sharing insights not only enhances understanding but also fosters a sense of

camaraderie, making the study process more enjoyable and encouraging. Regularly

working through practice problems contributes to the participants' confidence in problem-

solving abilities. The act of solving problems provides a tangible demonstration of

competence, positively impacting confidence levels. Completing assigned homework

promptly is linked to motivation and self-efficacy, as the timely completion of tasks fosters

a sense of accomplishment and reinforces individuals' belief in their ability to meet

challenges. Setting clear achievement milestones is crucial for motivation, providing a

roadmap that allows participants to celebrate incremental successes along the way.

It is important to note that periodically reviewing progress serves as a motivational

strategy by allowing participants to reflect on their journey and appreciate the strides

they've made. Also, actively seeking and incorporating feedback is identified as essential

for motivation and improvement, as constructive feedback contributes to a sense of

progress and mastery. And, visualizing success in passing the CPALE emerges as a

powerful motivator and confidence booster.

Thus, staying informed about past CPALE achievers who have followed various

paths serves as a source of inspiration and motivation by providing real-life examples of

success, reinforcing the belief that achieving the CPALE goal is attainable through

perseverance and dedication.

 45

Table 16
CPALE Takers Impact on Levels of Confidence and Self-Efficacy Regarding Study Habits
Perception Full Time Face-to Full Time Mixed Review

Face Online

Study Habits 3.83 3.65 4.11

Additionally, according to table 16, respondents recognize the structured study plan

in the mixed review method as a crucial factor positively impacting their confidence and

self-efficacy in study habits. This structured plan not only provides a clear roadmap but

also fosters a sense of direction and purpose. Moreover, this advantage is more pronounced

when compared to full-time face-to-face and full-time online methods, as the mixed review

method's structured plan offers a balance between in-person guidance and the flexibility of

online learning. It is important to note that active participation in classes, facilitated by

asking questions and seeking clarification from instructors, is considered a confidence-

building practice.

Furthermore, the mixed review method's approach to active engagement, involving

both online and face-to-face interactions, provides more diverse opportunities for

participation compared to a full-time face-to-face method, where interaction may be

limited by physical constraints. With the use of review center's library, study materials, and

facilities is identified as crucial for optimizing access to essential resources, contributing

to the development of effective study habits.

 46

In contrast, the mixed review method's combination of online and in-person

resources offers more comprehensive access compared to full-time online methods, where

reliance on virtual resources is more prominent. Engaging with experienced instructors in

the mixed review method is recognized as impactful in shaping effective study habits,

providing insights and guidance that contribute to a more informed and strategic approach

to studying than what is available in a full-time online method. Aligning study milestones

with the mixed review method's curriculum, actively incorporating feedback, collaborating

with peers, participating in mock exams, attending supplementary workshops, and

committing to study timetables and deadlines are all practices identified as contributing to

confidence and effective study habits.

Thus, the mixed review method's flexibility in combining online and face-to-face

interactions, along with its comprehensive support structure, offers participants a more

dynamic and tailored environment compared to full-time face-to-face or full-time online

methods. Hwang et al. (2019) asserted that active learning strategies enhance student

engagement and motivation, leading to better academic outcomes, which includes

collaborating with fellow learners.

Table 17
CPALE Takers Impact on Levels of Confidence and Self-Efficacy Regarding Teaching Style
Perception Full Time Face-to Full Time Mixed Review

Face Online

Teaching Style 3.77 3.99 4.18

 47

Meanwhile as indicated in table 17, participants value the mixed review method's

structured and engaging teaching style, vital for grasping complex topics effectively. The

method's flexibility, blending online and face-to-face elements, accommodates diverse

learning preferences, surpassing the limitations of a rigid face-to-face format. Participants

highly benefit from active learning in mixed review classes, engaging through questions

and seeking clarification from instructors.

The method's blended approach, incorporating both online and face-to-face

interactions, creates a dynamic learning environment that fosters consistent engagement,

challenging to achieve in a traditional full-time face-to-face setting. Instructors in mixed

review use diverse teaching methods, enriched by the hybrid nature of online and face-to-

face components. This variety caters to different learning styles, presenting a more

enriched experience compared to standardized full-time face-to-face settings. In mixed

review, instructors use practical examples, enhancing participants' comprehension. The

method's flexibility, combining online and face-to-face elements, accommodates diverse

learning preferences, potentially surpassing the limitations of a rigid face-to-face format.

For the respondents, they find technology less effective in the mixed review method,

due to technical issues, lack of familiarity, or discomfort with online platforms. The mixed

review's hybrid approach, combining in-person and online interactions, offers the benefits

of technology without sole reliance, making it potentially more accessible and comfortable

than a full-time online method.

Overall, the mixed review method tailors its teaching style for diverse learning

preferences, offering a flexible, tailored approach beyond traditional face-to-face

 48

limitations. Respondents therefore value mixed review's regular reviews and assessments

for staying on track and preparing for CPALE, benefiting from a structured plan and

diverse learning approaches that surpass rigid face-to-face limitations. The mixed review

method fosters a positive and engaging learning environment, leveraging a blended

approach for a balanced, motivated experience, exceeding engagement in a full-time face-

to-face setting.

Table 18
CPALE Takers Impact on Levels of Confidence and Self-Efficacy Regarding Test Taking Skills
Perception Full Time Face-to Full Time Mixed Review

Face Online

Test Taking Skills 4.31 4.19 4.31

Practicing effective time management during CPALE mock exams at the review

center is crucial as shown in table 18. Because Self-Efficacy Regarding Test Taking Skills

ensures participants complete the test within the allotted time, a key factor in test-taking

success. For the respondents, strategically choosing which practice questions to tackle first

during review sessions, focusing on confident ones before addressing challenging ones,

reflects a proactive approach that enhances confidence in handling varied question

difficulties. Carefully reading and considering all answer choices during the review

prevents misinterpretation, contributing to accurate responses and boosting confidence in

understanding the questions thoroughly. Applying the process of elimination in mixed

review method's practice sessions increases the likelihood of selecting correct answers,

showcasing a strategic approach that builds confidence in decision-making. Flagging

 49

challenging questions and returning to them later during practice helps participants avoid

time wastage, maintaining focus and confidence. Allocating specific time limits to each

question during review sessions ensures efficient progress and effective time management,

contributing to a sense of control and confidence.

Also, utilizing relaxation techniques learned in mixed review enhances composure

during the CPALE, optimizing clear thinking under pressure, crucial for confidence in

high-stakes situations. Prioritizing accuracy over speed reinforces the importance of correct

responses for CPALE success, emphasizing a quality-driven approach that boosts

confidence. Making full use of mixed review method's resources aligns with the review's

guidance, enhancing test-taking skills, and increasing overall confidence and self-efficacy.

Consistently reviewing answers before submitting the CPALE practice test minimizes

errors, showcasing a thorough and meticulous approach that boosts performance and

confidence.
 50

Significant Difference among full time face-to-face review, full time online review and

mixed review

Table 19
Perceptions, its effect on performance, and satisfaction with CPALE preparation in
terms of Cost, Convenience, Time Efficiency, Materials, and Learning Method

Cost Time Efficiency Materials Learning Method

Respondents Convenience
Face- Face- Face- Face- Face-
to- Mixed to- Mixed to Mixed to- Mixed to- Mixed
face Online Review face Online Review face Online Review face Online Review face Online Review

Respondent
1 4.33 4.50 4.00 4.33 3.67 4.83 3.83 4.50 5.00 4.83 4.83 4.17 4.17 4.67 4.33

Respondent
2 4.00 4.17 4.33 4.17 3.33 5.00 4.17 4.00 4.67 4.50 4.17 5.00 3.50 3.83 4.67

Respondent
3 4.33 3.67 4.33 4.17 3.83 4.50 4.33 3.50 4.00 4.66 3.67 4.50 4.00 3.83 4.67

Respondent
4 4.67 5.00 4.17 4.83 5.00 4.00 5.00 4.83 4.00 4.66 4.33 3.83 4.50 3.83 3.83

Respondent
5 4.83 4.00 4.17 4.83 3.83 5.00 5.00 4.00 4.00 5.00 4.00 4.50 5.00 2.33 4.17

Respondent
6 5.00 4.67 3.67 4.67 4.50 4.00 4.17 4.50 4.33 4.16 4.67 4.33 4.00 4.67 4.33

Respondent
7 3.50 4.50 3.67 4.33 4.50 3.17 3.83 4.67 3.67 4.50 4.83 4.17 3.00 4.67 3.67

Respondent
8 4.83 3.83 4.00 4.83 4.00 4.00 4.00 4.00 3.83 4.00 4.17 4.33 4.17 3.83 3.83

Respondent
9 3.83 4.50 4.33 3.50 4.33 4.33 4.00 4.33 4.33 4.00 4.33 3.67 3.67 4.33 3.50

Respondent
10 4.00 4.00 4.50 4.00 4.50 5.00 4.00 4.33 5.00 5.00 4.67 5.00 4.00 3.50 4.83

Respondent
11 2.67 3.50 4.17 3.00 4.00 4.33 3.00 3.50 4.50 3.66 4.17 4.67 3.50 3.33 4.50

Respondent
12 3.83 3.67 4.33 4.50 4.17 4.17 3.83 4.17 4.33 3.83 3.83 4.67 3.83 3.83 4.50

Respondent
13 2.67 4.67 4.17 4.67 4.00 4.50 2.67 4.00 4.50 4.16 4.17 4.00 3.50 4.17 4.50

Respondent
14 5.00 4.17 4.00 4.17 5.00 3.67 3.00 4.00 4.00 4.66 4.33 4.67 3.83 3.67 3.83

Respondent
15 3.83 3.50 4.50 3.50 3.67 4.67 4.00 3.67 4.67 4.50 3.83 4.50 4.67 3.83 4.00
 51

Table 20.
Summary of CPALE Passers’ Perceptions Mean
Groups Count Sum Average Variance

Face-to-face 15 61.333 4.089 0.559

Online 15 62.333 4.156 0.220

Mixed Review 15 62.333 4.156 0.065

Table 21.
ANOVA
Source of

Variation SS df MS F P-value

Between Groups 0.444 2 0.022 0.079 0.924

Within Groups 11.822 42 0.281

Total 6.14582716 44

Since this study aims to assess CPALE passers' perceptions regarding convenience,

cost, time efficiency, materials, learning methods, their impact on performance, and overall

satisfaction with CPALE preparation, respondents were grouped into three review methods:

Full-time Face-to-Face, Full-time Online, and Mixed Review.

Utilizing one-way ANOVA, presented in table 21, the result indicated a non-

significant difference in mean scores across these conditions (F(2,42) = 0.980 < F crit =

3.220, p = 0.384 > 0.005). This leads to the acceptance of the null hypothesis, suggesting

that there is no significant difference in performance among candidates who underwent

Full-Time Face-to-Face, Full-Time Online, and Mixed reviews. Hence, all three methods
 52

proved to be similarly effective in preparing participants for the CPALE. The lack of a

significant difference in performance among the three methods indicates that candidates'

outcomes are comparable regardless of the chosen review approach. The uniform

performance outcomes highlight the flexibility of choosing a review method without

compromising effectiveness, catering to diverse candidate needs and preferences.

Table 22
The Impact of the Review method used on the level of confidence and self-efficacy

Motivation Study Habits Teaching Style Test-taking Skill

Respondents Face- Face- Face- Face-
to- Mixed to- Mixed to- Mixed to- Mixed
face Online Review face Online Review face Online Review face Online Review

Respondent 1 4.00 5.00 4.50 4.17 3.17 4.33 4.00 2.50 5.00 4.33 3.67 5.00

Respondent 2 3.83 4.17 5.00 3.33 4.33 4.33 3.83 4.33 4.67 3.83 4.00 4.67

Respondent 3 4.50 3.83 4.83 4.67 3.83 4.50 4.17 4.00 4.83 4.50 4.33 4.83

Respondent 4 4.67 3.83 4.17 4.00 4.17 4.00 4.00 4.33 3.17 4.83 4.50 4.00

Respondent 5 4.83 3.50 4.17 4.50 3.00 4.17 4.67 3.17 4.17 4.50 4.00 4.67

Respondent 6 4.50 4.50 3.67 4.33 4.00 4.17 4.33 4.17 4.17 4.50 5.00 4.33

Respondent 7 2.17 4.17 3.83 2.50 4.33 3.33 2.83 4.50 2.83 3.83 5.00 4.17

Respondent 8 4.33 3.83 4.17 4.00 3.50 3.83 3.33 3.50 4.00 4.33 3.67 4.00

Respondent 9 3.83 4.17 4.00 3.67 3.67 3.83 3.33 4.67 3.17 4.00 3.83 4.17
Respondent
10 4.33 4.17 4.67 4.17 3.83 4.33 4.67 4.17 5.00 4.83 4.00 4.50
Respondent
11 3.17 3.50 4.50 3.50 3.33 4.50 2.67 3.50 4.33 3.33 4.17 4.50
Respondent
12 3.33 3.83 4.33 3.67 2.83 4.33 3.33 3.50 4.33 3.67 4.17 4.33
Respondent
13 3.67 4.67 4.50 2.33 4.00 4.50 2.33 4.00 4.17 4.17 4.00 4.33
Respondent
14 3.83 3.83 3.83 4.33 4.00 3.83 3.50 5.00 4.00 4.17 4.00 4.00
Respondent
15 4.67 3.83 4.50 4.50 3.83 4.17 3.83 3.33 4.33 4.67 4.33 4.00
 53

Table 23.
Impact on Confidence and Self-Efficacy of Review Methods’ Mean

Groups Count Sum Average Variance

Face-to-face 15 58.917 3.928 0.323

Online 15 59.500 3.967 0.112

Mixed Review 15 63.625 4.242 0.138

Table 24.
ANOVA
Source of
Variation SS df MS F P-value F crit

Between Groups 0.878 2 0.439 2.301 0.113 3.220

Within Groups 8.017 42 0.191

Total 8.895216 44

The study also focused on assessing whether the impact of the review method on

candidates' levels of confidence and self-efficacy differs across the three review methods.

Participants were grouped into Full-time Face-to-Face, Full-time Online, and Mixed

Review, and one-way ANOVA was employed.

Utilizing one-way ANOVA, presented in table 22, the result indicated a non-

significant difference in mean scores across these conditions (F(2,42) = 2.301 < F crit =

3.220, p = 0.113 > 0.005), leading to the acceptance of the null hypothesis. This suggests

that there is no significant difference in the impact of the three review methods on levels

of confidence and self-efficacy among candidates. In essence, Full-time Face-to-Face, Full-

time Online, and Mixed Review methods were found to be indistinguishably effective in

enhancing confidence and self-efficacy during CPALE preparation. This emphasizes the

consistent positive impact of varied review methods on candidates' psychological aspects.

 54

The uniformity in performance outcomes is rooted in the inherent nature of review

methods as products of Review Centers. Each review method undergoes meticulous

tailoring based on its strengths without compromising the effectiveness of the others. This

approach ensures that Full-Time Face-to-Face, Full-Time Online, and Mixed reviews are

customized to cater to the unique needs and preferences of CPALE takers.

In addition to this, all review methods share a comprehensive curriculum covering

essential CPALE topics. This shared foundation guarantees that candidates, regardless of

the chosen method, receive a well-rounded preparation that adequately addresses the

exam's requirements. The integration of a consistent curriculum across all methods

contributes to the observed uniformity in performance outcomes.

Best practices in maximizing the effectiveness of full-time face-to-face review, full

time online review and mixed review

Table 25
Best Practices in Maximizing the Effectiveness of Review Methods

Statements Mean Verbal Interpretation

1. The respondent should regularly practice with sample exams to 2.00 Helpful
familiarize themselves with the exam format, improve time management,
and identify weak areas.
2. The respondent is encouraged to request feedback from instructors or 2.00 Helpful
peers to gain different perspectives and insights on their performance.
3. Making effective use of review materials provided, including textbooks, 2.00 Helpful
practice questions, and supplementary resources, is crucial for
comprehensive preparation.
4. The respondent is advised to celebrate small achievements, stay positive, 1.00 Not Helpful
and visualize success to maintain motivation throughout the preparation
period.
5. Being open to adjusting the study plan based on progress and evolving 2.00 Helpful
needs is essential, ensuring a dynamic and effective approach.

6. The respondent should simulate exam conditions during practice sessions 2.00 Helpful
to improve time management skills and ensure they can complete the
exam within the allocated time.
7. Employing mnemonics, acronyms, or memory aids can enhance 2.00 Helpful
retention of key concepts and facilitate recall during the exam.
 55

8. Prioritizing self-care by maintaining a healthy diet, staying hydrated, and 2.00 Helpful
getting adequate sleep is crucial to optimize cognitive function.
9. The respondent should analyze mistakes made during practice exams to 2.00 Helpful
understand the underlying concepts, address weaknesses, and prevent
repeated errors.
10. Participating in online forums, social media groups, or local study 1.00 Not Helpful
meetups can help the respondent connect with other CPALE takers,
exchange tips, and share resources.
11. Regularly checking for updates or changes in the CPA Licensure 2.00 Helpful
Examination format, content, or guidelines is crucial to stay well-
informed and adequately prepared.
12. Creating flashcards to reinforce memorization of key terms, formulas, 2.00 Helpful
and concepts provides a quick review tool for the respondent.
13. Engaging in active recall by quizzing oneself on previously studied 2.00 Helpful
material without referring to notes enhances long-term retention.
14. Being adaptable in the study approach and recognizing when adjustments 2.00 Helpful
are needed based on evolving understanding and feedback received is
essential for success.

The researchers of this study were also interested in best practices in maximizing

the effectiveness of full-time face-to-face review, full time online review and mixed review.

Presented in table 25, respondents strongly advocate for practical strategies such as regular

practice with sample exams, seeking feedback from instructors or peers, and making

effective use of review materials. Simulating exam conditions, utilizing mnemonic devices,

and prioritizing self-care also emerged as beneficial practices. Interestingly, the celebration

of small achievements and visualization for motivation were not universally embraced. The

data underscores the importance of adaptability in study plans, emphasizing the need for

dynamic approaches based on individual progress and evolving requirements.

Additionally, the results suggest that while engaging in active recall and developing

mental resilience are perceived as helpful, participating in online study groups may not be

as favored, highlighting the preference for individualized study approaches. Regularly

checking for updates and analyzing mistakes made during practice exams are

acknowledged as crucial elements for comprehensive preparation. In essence, the findings

 56

emphasize a diverse set of strategies, underscoring the significance of tailoring study

approaches to individual preferences and needs in CPALE preparation.

 57

Chapter V

SUMMARY OF FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

This chapter presents the summary of the study, the findings, the conclusions drawn,

and the relevant recommendations offered by the study.

SUMMARY OF FINDINGS

Based on the data gathered and computed, the researchers found that on the

perception of CPALE passers in different review methods revealed that respondents

favored mixed review for their flexibility and adaptability, which addressed diverse

schedules and preferences, minimized travel burdens, and provided transparent fees.

Especially, the mixed method was perceived as cost-effective due to its affordability,

convenient online sessions, and tangible return on investment through successful exam

completion. Respondents praised the mixed method's well-structured pace and intensity,

balanced content depth, and flexible time schedules, which facilitated personalized

learning. The study emphasizes the importance of flexible, adaptable, and effective review

methods, with the mixed method emerging as a favorable option for CPALE candidates in

General Santos City.

Moreover, on the impact of full-time face-to-face, full-time online, and mixed

review methods on individual’s levels of confidence and self-efficacy. Findings revealed

that the mixed method was most effective in enhancing motivation through active

engagement with study materials, collaboration with peers, practice problem solving,

completing homework promptly, setting clear milestones, reviewing progress, actively

seeking feedback, visualizing success, and balancing study time with breaks. The mixed
 58

method's structured study plan, active participation in classes, access to library and study

resources, engagement with experienced instructors, and alignment with the review

curriculum were also identified as crucial factors in building confidence and developing

effective study habits.

Based on the computation, the researchers of this study found no significant

difference in CPALE performance across the three methods, indicating that all three

approaches were equally effective in preparing respondents for the exam. Furthermore, the

study revealed no significant difference in the impact of the review methods on confidence

and self-efficacy, suggesting that all three methods equally enhance these psychological

factors essential for successful exam preparation. This shows the positive and consistent

impact of various review methods on respondents' confidence and self-efficacy, providing

adaptable options to address individual needs and preferences.

And most importantly, it is found in this study that CPALE Passers in General

Santos City faced active recall and mental resilience development are perceived as helpful,

online study group participation may not be as favored, signaling a preference for

individualized study approaches. Key elements for comprehensive preparation include

regular updates checks and analyzing mistakes made during practice exams. In essence,

the findings highlight a diverse array of strategies, emphasizing the significance of tailoring

study approaches to individual preferences and needs in CPALE preparation.

 59

CONCLUSIONS

With the significant findings of this study, the following conclusions were made

by the researchers:

1. The study concludes that the mixed method, with its combination of strengths,

emerges as most effective for candidates in GenSan, aligning well with their

preferences and contributing to a more successful and satisfactory CPALE

preparation journey.

2. The results into the influence of full-time face-to-face, full-time online, and mixed

review methods on individuals' confidence and self-efficacy enhance motivation

through active engagement with study materials, collaborative efforts with peers,

problem-solving practice for the respondents.

3. This study also shows the consistency in performance outcomes between Full-Time

Face-to-Face, Full-Time Online, and Mixed reviews within CPALE review

facilities is what makes this study significant. And it concluded that flexibility

demonstrates the review center's commitment to accommodating individual

preferences as well as their commitment to upholding a reliable and efficient

preparation process.

4. And, this study concludes that there is diverse array of strategies, underscoring the

importance of tailoring study approaches to meet individual preferences and needs

in the context of CPALE preparation.

 60

RECOMMENDATIONS

Based on the findings and conclusions presented, the following the

researchers have suggested the following:

1. Review Centers may aim to guide review course providers in tailoring their

offerings to meet the specific needs and preferences of CPALE candidates. By

focusing on flexibility, cost-effectiveness, structured learning, enriched materials,

and interactive platforms, providers can create a more dynamic and responsive

review experience, ultimately contributing to the success and satisfaction of

CPALE candidates in General Santos City.

2. Based on the data computed, mixed review method in enhancing motivation,

collaborative learning, and self-efficacy is recommended to be employed by

CPALE candidates to explore and adopt this approach for a more comprehensive

and refined preparation strategy.

3. Given the study's revelation of no significant differences in CPALE performance

and the impact on confidence among the three methods, it is recommended that

candidates are encouraged to choose their preferred review approach based on

individual needs, affirming the comparable efficacy of each method in fostering

both exam readiness and psychological preparedness.

4. And, data study also suggest that review center must utilize the finding of the study

to create an inclusive and supportive environment for CPALE reviewees. By

acknowledging the equal effectiveness of diverse review methods, institutions can

empower candidates to make informed choices based on their individual

circumstances, fostering a positive and adaptable approach to CPALE preparation.

 61

References

A. Journals
American Institute of CPAs (2021). The Secrets of Passing the CPA Board Exam.
International Journal of Innovative Research in Science, Engineering
and Technology, 7(2), 3057-3064.

Arcega, C. (2021). Certified Public Accountant-Top Notchers.

The Journal of Accounting and Management, 8(2), 1-12.

Abayan, R. J. (2017). Effectiveness of face-to-face review centers in

board exam preparation. Journal of Accounting and Finance, 21(1), 1-13.

Cruz, R. M. (2018). Certified Public Accountant: What the CPA Credential Means.
A five-year analysis. Journal of Economics, Business, and Accountancy

Ventura, 21(2), 1-14.

Creswell, J. W. (2017). The effectiveness of self-review materials in the Philippine

CPA licensure examination. An empirical analysis. Journal of Education

and Practice, 10(23), 33-40.

Chen (2017). Influence of Selected Factors on CPA Licensure Examination Results.

International Journal of Social Sciences and Humanities Research, 6(1), 1-

10.

Del Rosario, M. L. (2019). Predictors of passing the CPA licensure examinations

in the Philippines. Journal of Economics, Business, and Accountancy

Ventura, 22(1), 65-74.
 62

B. Internet

Delgado, R. E., & Quijano, E. M. (2018). Level of Preparedness and Confidence

And Fators Affecting The Motivation of Fcat Students. Prezi Grey.

Retrieved Februar 4, 2018 from Retrieved https://prezi.com

Del Rosario, M. L. (2019). Performance of BSA Graduates in the CPA Licensure

Examination. Retrieved May 2020 from https://www.researchgate.net

Fernandez, L. G. (2017). The CPA Exam with Our CPA Courses and Exam

Review Products. Teacher PH Professionals. Retrieved from

https://www.teacherph.com/let-takers-fail/.

Fernandez, R. S. (2020). Learning and Living Self-Study Research: Guidelines to

The Self-Study Journey. A journal of self-study of teacher education

practices. Retrieved January 16, 2021 from https://www.accountingedu.org

Garcia, A. M. (2017). The CPA Exam: Prepare for Success. Nejm Knowledge.

Retrieved July 10, 2019 from https://www.accounting.com

Gonzales, A. C. (2020). Factors Affecting the Performance in the Certified

Public Accountant Licensure Examination. Retrieved July 16, 2022 from

https://www.scribd.com

Gomez, R. A. (2018). Top Reasons Why Most Takers Fail the Licensure

Examination forTeachers (LET). TeacherPH Professionals. Retrieved from

https://www.teacherph.com

Herrero (2015). Measuring student learning. Explore this guide to learn the
 63

required Education and Credentials for CPAs. Retrieved June 5, 2017

from https://teaching.cornell.edu

Lim, S. P. (2019). Top Reasons Why Most Takers Fail the Licensure Examination

for Teachers (LET). The Gleim Solution. Retrieved April 14, 2021 from
https://www.gleim.com

Lim, R. K. (2019). Importance of Self Study for Better Results in IB Board. Prezi

Grey. Retrieved August 09, 2020 from https://prezi.com

Piccio, L. (2019). An investigation into the use of field methods in the design and
evaluation of interactive systems. A self-study of teacher education

practices. Retrieved April 19, 2021 from https://www.researchgate.net

Reynoso, R. E. (2017). Top Reasons Why Most Takers Fail the Licensure

Examination for Teachers (LET). TeacherPH Professionals. Retrieved

February 14, 2018 from https://www.teacherph.com

Rogers (2015). How to Study for Boards: Avoid these 10 Common Mistakes Plus

10 Tips and Strategies. Nejm Knowledge. Retrieved July 12, 2016 from

https://knowledgeplus.nejm.org

Smith (2018). Do you want to know how to become a CPA? Explore this guide to

learn the required education and credentials for CPAs. Do you want to

know how to become a CPA? Explore this guide to learn the required

education and credentials for CPAs. Retrieved April 5, 2019 from

https://www.accounting.com.
 64

Veettil et al. (2021). Self-Learning Techniques to Contribute to the Learning of the

English language of the Students. Eric Education Government. Retrieved

August 23, 2022 from https://files.eric.ed.gov.

Villanueva, J. L. (2020). Importance of Self Study for Better Results in IB and ICSE

Board. Retrieved September 11, 2021 from https://ziyyara.com.

 65

APPENDIX A

Letter of Permission from the participants

September 13, 2023

To Whom It May Concern:

Sir/Ma’am:

Greetings!

We hope this letter finds you in good health. We are students from New Brighton School

of the Philippines Inc., currently conducting research applicable to the Accountancy field.

We are writing to request your expertise and guidance in validating the questionnaires for

our upcoming research. Understanding the critical importance of ensuring the accuracy,

relevance, and comprehensiveness of the research instruments, we are seeking your

assistance in reviewing and validating the questionnaires designed for our study. Your

valuable insights and suggestions will play a pivotal role in refining the questionnaires to

effectively capture the data required for our research on the correlation between review

duration and success in the CPA Licensure Examination (CPALE).

Your extensive experience in the Accountancy field makes you an ideal candidate to

provide informed feedback. Your input will not only contribute to the credibility of our

research but will also enrich the quality of data collection and analysis. We kindly request

your availability for a review session at your convenience. We are flexible and committed
 66

to accommodating your schedule. Your feedback will greatly contribute to enhancing the

validity and reliability of our study's findings.

If you have any questions, require additional information, or would like to discuss further

details, please do not hesitate to contact our research leader, Ms. Airiz Joy R. Daño, at

airiz.joy.dano@newbrighton.edu.ph. Your involvement is immensely valued and

appreciated. Thank you for considering our request, and we are truly grateful for your

willingness to contribute to the success of our research endeavor. Your guidance will

undoubtedly have a lasting impact on the quality of our thesis.

Respectfully Yours,

AIRIZ JOY R. DAÑO

Lead Researcher

Noted by:
DR. ANGELITA C. TY
Research Teacher
 67

APPENDIX B

Survey Questionnaire

A Comparative Analysis of Review Methods for CPALE Preparation: Full-Time

Face-to-Face, Full-Time Online, and Mixed Review

Name: __________________________

Date of Taking CPALE: ____________

Review Method Employed:

( ) Full-Time Face-to-Face ( ) Mixed Review ( ) Full-Time Online

Review Center: __________________

The purpose of this study is to examine the effectiveness of different review methods

for passing the Certified Public Accountant Licensure Examination (CPALE). Specifically,

we aim to evaluate the efficacy of the following review methods: Full-time face-to-face

review, Full-time online review, and Mixed review. By exploring these approaches, this

research seeks to provide valuable insights to CPALE takers, enabling them to make

informed decisions regarding the most suitable review method.

The researchers would like to express their sincere appreciation for your participation

in this study. Your contribution is vital in helping the researchers understand the benefits

and drawbacks of various review methods, ultimately benefiting future CPALE candidates.

General Instruction:

Read each question carefully and understand what is being asked. Please respond to the
 68

following statements by placing a check mark (✔) that corresponds to your personal

experiences in conducting full-time online review as CPALE preparation.

Part I. Perceptions, its effect on performance, and satisfaction with CPALE

preparation.

1.1 Convenience

Instruction: Reflect on your personal experience and perception when evaluating the

convenience of the review method. Take into account your overall perception of

convenience, considering factors like location, transportation, scheduling, resources, and

support.

Weight/Scale Verbal Verbal Description

Interpretation
1 Not at all convenient Participants perceived the review method used for CPALE
preparation as highly inconvenient in terms of location,
transportation, scheduling, resources, and support. This perception
of high inconvenience negatively impacts participant satisfaction,
leading to frustration and stress, which, in turn, can hinder their
overall performance in the CPALE.
2 Slightly convenient Participants find some aspects of the review method used for
CPALE preparation to be manageable but encounter certain
inconveniences. While they manage to cope with these
inconveniences, they may still experience some dissatisfaction,
which could slightly affect their performance as it may create
distractions or disrupt their focus during preparation.
3 Moderately convenient Participants view in the review method used as fairly convenient
overall, with a few minor inconveniences related to location,
transportation, or resources. This balanced perception contributes
to reasonable satisfaction levels, enabling participants to maintain
focus on their CPALE preparation and perform adequately.
4 Very much convenient Participants find in the review method used to be highly
convenient, with only a few minimal inconveniences. This high
level of convenience contributes positively to participant
satisfaction, allowing them to concentrate on their studies,
ultimately resulting in enhanced performance during the CPALE.

5 Extremely convenient Participants perceived the review method used as extremely

convenient in terms of location, transportation, scheduling,
resources, and support. Significantly boosts participant satisfaction,
creating an optimal environment for study and preparation, which
is likely to translate into outstanding performance during the
CPALE.
 69

scheduling, upport.

5 4 3 2 1

I find the review method I used easy in terms of location and transportation.

I find the review method I used flexible, with regards to scheduling and
class timings.

I find the review method I used readily available and accessible.

I find the review method I used conducive to collaborative learning and peer
interaction.
I find the specialized support and guidance received convenient during the
review, such as one-on-one consultations with instructors.

Based on my overall responses, I find the review method I used convenient.

1.2 Cost

Instruction: Assess the impact of the cost on your review method used. Consider whether

the cost justifies the value and benefits you. Reflect on how the cost influences your

perception of the overall value of the review experience.

Weight/Scale Verbal Verbal Description

Interpretation
1 Not at all justified Participants believed that the cost of the review method used
for CPALE preparation is unreasonably high compared to the
value and quality of the service received. This perception of
inadequate value can lead to dissatisfaction, potentially
affecting their focus and, consequently, their performance in
the CPALE.
 70

2 Slightly justified Participants feel that the cost of the review method used is
somewhat justified but still question whether they are getting
sufficient value for the money paid. This lingering doubt about
value for money can result in moderate satisfaction, which
might affect participants' concentration during preparation
and, in turn, their performance.
3 Moderately justified Participants considered the cost of the review method used to
be fairly justified based on the quality of instruction and
resources provided. This perception of a reasonable cost-to-
quality ratio contributes positively to participant satisfaction,
allowing them to concentrate on their studies and perform
adequately in the CPALE.
4 Very justified Participants believed that the cost of the review method used
is highly justified, as the value and quality of the service
received align with the amount paid. High satisfaction levels
stemming from this perception likely result in focused and
effective CPALE preparation, leading to improved
performance outcomes.
5 Extremely justified Participants are convinced that the cost of the review method
used is extremely justified, as they perceive it to be an
excellent investment that provides significant value for their
money. This high level of satisfaction translates into optimal
focus and effort during preparation, resulting in
outstanding performance in the CPALE.

scheduling, resources, and supp.

1.2 Time Efficiency

Instruction: Evaluate whether the review method used is perceived as a time-efficient

method. Consider your perspective whether you believe the program optimizes time

utilization and effectively supports CPALE preparation.

Weight/Scale Verbal Verbal Description

Interpretation
1 Not at all time- Participants perceived the review method used as highly
efficient inefficient in terms of time allocation, course pace, or
organization. This perception of inefficiency can lead to
dissatisfaction, as participants may struggle to manage their
study time effectively, potentially resulting in inadequate
preparation and reduced performance in the CPALE.
 71

2 Slightly time- Participants find some aspects of the review method used to
efficient be moderately time-efficient, but they feel that improvements
could be made. While they may experience a moderate level
of disatisfaction, the desire for greater efficiency could lead
to stress and a need for more effective time management,
which may affect their CPALE performance.

3 Moderately time- Participants considered the review method used to be

efficient reasonably time-efficient overall, with a balance between
content coverage and available study time. This perception of
reasonable time management contributes positively to
participant satisfaction, allowing them to allocate their time
effectively and perform adequately in the CPALE.
4 Very time-efficient Participants perceived the review method used as highly time-
efficient, with optimal allocation of time for content coverage
and exam preparation. High satisfaction levels stemming
from this perception likely result in focused and effective
CPALE preparation, leading to improved performance
outcomes.
5 Extremely time Participants believed that the review method used is
-efficient extremely time-efficient, enabling them to effectively utilize
their study time and achieve their CPALE preparation goals.
This high level of satisfaction translates into optimal time
management, focused effort, and outstanding performance in
the CPALE.

scheduling, resources, and sup

5 4 3 2 1

I find the review method used good in terms of pace and intensity of
the curriculum.

The time allocated for content coverage and exam preparation in the
review method used efficient.

The structure and organization of review programs on the review

method used have impact on time efficiency,
There is a balance between content depth and time constraints in the
review used.

I find the time schedules in the context of the review method used
flexible or rigid.

Based on my overall responses, I perceived the review method used

as a time-efficient method.
 72

1.3 Materials

Instruction: Determine to what extent the materials utilized during the review method used

contribute to its effectiveness and helpfulness. Consider your perspective on the

appropriateness, currency, supplementary resources, adaptability, and availability of study

materials. Assess the overall impact of these materials on your success in CPALE

preparation.

Weight/Scale Verbal Verbal Description

Interpretation
1 Not at all helpful Participants find the provided review materials in the review
method used to be unhelpful, irrelevant, or insufficient for
CPALE preparation. This perception of inadequate support
can lead to dissatisfaction and hinder their ability to acquire
essential knowledge, potentially impacting their performance
in the CPALE.

2 Slightly helpful Participants perceived some aspects of the review materials

to be moderately helpful, but additional materials or
improvement in quality may be desired. While they may
experience a moderate level of disatisfaction, the desire for
better materials could lead to the need for supplementary
resources, potentially affecting their focus and performance.
3 Moderately helpful Participants considered the review materials provided in the
review method used to be fairly helpful and comprehensive
in supporting their CPALE preparation. This perception of
reasonably good support contributes positively to participant
satisfaction, allowing them to concentrate on their studies
and perform adequately in the CPALE.
4 Very helpful Participants find the provided review materials to be highly
helpful, relevant, and comprehensive in aiding their CPALE
preparation. High satisfaction levels stemming from this
perception likely result in focused and effective CPALE
preparation, leading to improved performance outcomes.
5 Extremely helpful Participants believed that the review materials provided in
the review method used are extremely helpful, providing
them with the necessary knowledge and resources. This high
level of satisfaction translates into optimal focus and effort
during preparation, resulting in outstanding performance in
the CPALE.
 73

5 4 3 2 1

The review materials provided in the review method used appropriate

and comprehensive.

The review materials in the review method used current and accurate.

The supplementary materials such as practice exams and simulated case

studies in enhancing the learning experience are critical.
The review materials adapt to individual learning needs and preferences.

I find additional study resources beyond the provided materials accessible

and available.
Based on my overall responses, the materials utilized during the review
method used contribute to its effectiveness and helpfulness.

scheduling, resources, and sup

1.4 Learning Method

Instruction: Determine the advantages of the learning method employed in the review

method used. Consider your perspective on interactive lectures, active engagement, real-

life examples, collaborative learning, and teaching styles. Assess the overall effectiveness

of these learning methods in preparing for the CPALE.

Weight/Scale Verbal Verbal Description

Interpretation
Participants find the teaching methods employed in the review
1 Not at all effective method used to be ineffective in preparing them for CPALE,
with minimal learning outcomes. This perception of inefficiency
can lead to dissatisfaction, hinder their ability to grasp essential
concepts, and potentially result in subpar performance in the
CPALE due to inadequate preparation.
 74

2 Slightly effective Participants believed that some aspects of the teaching methods
used in the review method used are moderately effective, but
improvements could be made. While they may experience a
moderate level of disatisfaction, the desire for enhanced
effectiveness could lead to additional study efforts, potentially
affecting their CPALE performance.
3 Moderately effective Participants perceived the teaching methods in the review
method used to be moderately effective in preparing them for
CPALE, with reasonably positive learning outcomes. This
perception of reasonable effectiveness contributes positively to
participant satisfaction, allowing them to acquire necessary
knowledge and perform adequately in the CPALE.
4 Very effective Participants considered the teaching methods in the review
method used to be highly effective in preparing them for
CPALE, resulting in significant learning outcomes. High
satisfaction levels stemming from this perception likely result in
focused and effective CPALE preparation, leading to improved
performance outcomes.
5 Extremely effective Participants believe that the teaching methods in the review
method used are extremely effective in preparing them for
CPALE, leading to outstanding learning outcomes. This high
level of satisfaction translates into optimal understanding of the
content, focused effort, and exceptional performance in the
CPALE.

scheduling, resources, and supp

5 4 3 2 1

The interactive lectures and discussions in facilitating learning during a

review is effective.
The opportunities for active engagement and participation offered in the
review used is substantial.
Enhancing understanding is valuable in real-life examples and case studies
incorporated in the review.

The collaborative learning activities such as group projects or study

sessions in the review method used is beneficial in enhancing the learning
experience.

The teaching styles and approaches adopted by instructors during the

review method used is effective.

Based on my overall answers, the learning method in the review method

used is advantageous in preparing for the CPALE.
 75

Part II. The Impact of the review method used on level of confidence and self-
efficacy

2.1 Motivation

Instructions: Determine the extent of attending the full-time face-to-face review on

enhancing your motivation levels. Consider your perception of instructional support, peer

interactions, goal-setting strategies, extrinsic motivators, and self-motivation.

Weight/Scale Verbal Verbal Description

Interpretation

1 Not at all Participants find in the review method used to be unhelpful, failing
motivated to increase their motivation for CPALE preparation.This lack of
motivation can erode participants' confidence and self-efficacy,
potentially leading to doubts about their ability to succeed in the
CPALE.
2 Slightly Participants perceived some aspects of the review to be moderately
motivated helpful but desire additional motivation or improvements in the
program. While they may have moderate motivation, the need for
more motivation or program enhancements can influence their
confidence and self-efficacy, making them question their readiness
for the CPALE.
3 Moderately Participants considered the review to be somewhat helpful,
motivated providing a decent level of motivation for CPALE
preparation.This level of motivation can contribute positively to
participants' confidence and self-efficacy, giving them a sense of
readiness and belief in their ability to perform well on the CPALE.
4 Very much Participants find the review to be highly helpful, significantly
motivated enhancing their motivation and dedication for CPALE
preparation.This heightened motivation can bolster participants'
confidence and self-efficacy, increasing their belief in their
capability to excel in the CPALE.
5 Extremely Participants believed that the review method used is extremely
motivated helpful, providing them with the necessary motivation and resources
for successful CPALE preparation.
This exceptional level of motivation can greatly boost participants'
confidence and self-efficacy, giving them a strong sense of
readiness and certainty in their ability to perform exceptionally in
the CPALE.
 76

5 4 3 2 1

Actively engaging with the study material, through review method used like
active recall, enhances my understanding and keeps me motivated.
Collaborating with fellow CPALE candidates boosts my motivation as we
discuss concepts and share insights.
Regularly working through practice problems and exercises builds my
confidence in problem-solving abilities.

Completing assigned homework or tasks promptly contributes to my

motivation and self-efficacy.

Setting clear achievement milestones, provides a sense of accomplishment

and keeps me motivated.

Periodically reviewing my progress helps me stay motivated and

appreciate how far I've come.

Actively seeking and incorporating feedback from instructors or peers is

essential for motivation and improvement.

Visualizing my success in passing the CPALE boosts my motivation and

self-confidence.

Balancing study time with well-deserved breaks maintains my motivation

and prevents burnout.

Staying informed about past CPALE achievers who have followed various
path serves as a source of inspiration and motivation.

2.2 Study Habits

Instructions: Assess how the review method used enhances and supports the development

of your effective study habits. Consider your feedback regarding structured study schedules,

adapting study techniques, time management strategies, self-discipline, and social support.

Weight/Scale Verbal Verbal Description

Interpretation
 77

Participants find in the review method used to be unhelpful in

1 Not at all helpful improving their study habits and preparedness for CPALE. This
lack of improvement in study habits can erode participants'
confidence and self-efficacy, potentially making them feel less
prepared for the CPALE.
2 Slightly helpful Participants perceived that some aspects of the review to be
moderately helpful in improving their study habits but desire
additional materials or improvements in the program. While they
may experience moderate improvement, the desire for more
effective support can influence their confidence and self-efficacy,
potentially making them question their readiness for the CPALE.
3 Moderately helpful Participants considered the review method used to be fairly
helpful in improving their study habits and preparedness for
CPALE. This moderate level of improvement can contribute
positively to participants' confidence and self-efficacy, giving
them a sense of readiness and belief in their ability to perform well
on the CPALE.
4 Very helpful Participants find the review method used to be highly helpful,
significantly improving their study habits and preparedness for
CPALE. This substantial improvement can greatly boost
participants' confidence and self-efficacy, increasing their belief
in their capability to excel in the CPALE.
5 Extremely helpful Participants believed in the review method is extremely helpful,
greatly enhancing their study habits and preparedness for
successful CPALE. This exceptional level of improvement can
greatly bolster participants' confidence and self-efficacy, giving
them a strong sense of readiness and certainty in their ability to
perform exceptionally in the CPALE.

5 4 3 2 1

Following the structured study plan provided by the review method

used keeps me on track and ensures comprehensive coverage of CPALE
topics.

Actively participating in classes by asking questions and seeking

clarification from instructors enhances my understanding of complex
subjects.

Leveraging the review center's library, study materials, and facilities

optimizes my access to essential resources for CPALE preparation.

Engaging with experienced instructors in the review method used

allows me to benefit from their insights and guidance, leading to more
effective study habits.
 78

Aligning my study milestones with the chosen review method's

curriculum helps me measure progress and stay motivated throughout
the program.

Aligning my study milestones with the chosen review method's

curriculum helps me measure progress and stay motivated throughout the
program.
Actively incorporating feedback from review center instructors into my
study routine allows for continuous improvement and adaptation to the
recommended strategies.
Collaborating with peers in review center study groups fosters
discussions and knowledge sharing, reinforcing my study habits.
Regularly participating in mock exams and quizzes organized by the
review method used helps me assess my readiness and identify areas
needing further attention.
Attending supplementary workshops and seminars provided by the
review method used enriches my knowledge and broadens my study
approach.
Committing to the review's study timetables and deadlines cultivates
discipline and helps me maintain effective study habits.

2.3 Teaching Style

Instructions: Determine the extent to which the review method that you used helpful in

accommodating different learning styles. Consider your perspective on teaching methods,

learning strategies, personalized resources, confidence levels, and self-efficacy. Assess

how well the review program meets your needs with various learning styles.

Weight/Scale Verbal Verbal Description

Interpretation
Interpretation
Participants perceived that the teaching methods employed in
1 Not at all the review method used adequately support their preferred
accommodating them for their CPALE preparation. This insufficient support
can potentially erode participants' confidence and self-
efficacy, as they may feel less capable of effectively grasping
the material.
 79

2 Somewhat Participants perceived that some aspects of the review center's

accommodating teaching methods moderately accommodate their individual
preparation needs, but further improvements may be needed.
While they may experience a moderate level of support, the
desire for more tailored support can influence their confidence
and self-efficacy, potentially making them question their
readiness for the CPALE.
3 Adequately Participants perceived that the teaching methods and resources
accommodating provided during the review center somewhat effectively cater
to their preparation needs. This perception of effective
accommodation can contribute positively to participants'
confidence and self-efficacy, giving them a sense of readiness
and belief in their ability to perform well on the CPALE.
4 Very Participants perceived that the review center's teaching
accommodating method significantly accommodates their specific preparation
need, facilitating their understanding and grasp of the material.
This substantial support can greatly boost participants'
confidence and self-efficacy, increasing their belief in their
capability to excel in the CPALE.
5 Extremely Participants perceived that the review center's teaching method
accommodating as highly effective in catering to their individual preparation
needs, greatly enhancing their learning experience and
absorption of the material. This exceptional level of support
can significantly bolster participants' confidence and self-
efficacy, giving them a strong sense of readiness and certainty
in their ability to perform exceptionally in the CPALE.

5 4 3 2 1

The structured and engaging teaching style has been instrumental in

helping me grasp complex topics effectively.

Active learning is encouraged in the review classes, and I find it

highly beneficial. I actively participate, ask questions, and seek
clarification from instructors to enhance my understanding.

The instructors in the review method used employ a variety of

teaching methods, making the learning experience diverse and
enriching.

The chosen review method's instructors are experienced and

knowledgeable. Their teaching style, which includes practical
examples and real-world applications, enhances my comprehension
of challenging concepts.
I find the use of technology in the review method used teaching
style to be highly effective. It keeps the learning experience
dynamic and allows for interactive sessions.
 80

The review method used emphasizes interactive learning through

group discussions and peer collaboration, which I believe is
instrumental in reinforcing my understanding of the material.

Instructors in the review method used provide timely feedback on

assignments and quizzes, enabling me to track my progress and
make necessary improvements.

The teaching style in the review method used is tailored to

accommodate diverse learning preferences, ensuring that each
student has an opportunity to excel.

I value the chosen review method's practice of conducting regular

reviews and assessments. This ensures that I stay on track with my
studies and are well-prepared for the CPALE.

The chosen review method's teaching style fosters a positive and

engaging learning environment, motivating me to actively
participate and excel in my studies

2.4 Test Taking Skills

Instructions: Assess the extent to which you feel that the review methods used enhances

your test-taking skills. Consider your feedback on the application of techniques and

strategies, improvement in skills, impact of practice exams and feedback, importance of

confidence and mindset, and overall effectiveness of the review program in developing

your test-taking abilities.

Weight/Scale Verbal Verbal Description

Interpretation
Interpretation
Participants perceive that the review method used does not
1 Not at all effective adequately teach them effective test-taking skills for CPALE.
This perception of inadequate skill development can
potentially erode participants' confidence and self-efficacy, as
they may feel less prepared to tackle the CPALE effectively.
 81

2 Somewhat effective Participants believe that some aspects of the review program
moderately improve their test-taking skills, but further
enhancements may be desired. While they may experience
moderate skill improvement, the desire for more effective
support can influence their confidence and self-efficacy,
potentially making them question their readiness for the
CPALE.
3 Moderately Participants find that the review method used moderately
effective improves their test-taking skills, enabling them to approach
the exam more effectively. This moderate improvement can
contribute positively to participants' confidence and self-
efficacy, giving them a sense of readiness and belief in their
ability to perform well on the CPALE.
4 Very effective Participants experience significant improvements in their
test-taking skills due to the review program, leading to a more
confident and successful approach to CPALE. High
satisfaction levels stemming from this perception likely result
in heightened confidence and self-efficacy, increasing their
belief in their capability to excel in the CPALE.
5 Extremely effective Participants attribute their high level of test-taking skills and
strategies to the review method used, which has greatly
contributed to their success in CPALE. This exceptional skill
development can significantly bolster participants' confidence
and self-efficacy, giving them a strong sense of readiness and
certainty in their ability to perform exceptionally in the
CPALE.
 82

5 4 3 2 1

I practice effective time management strategies during CPALE mock

exams at the review center, ensuring I can complete the test within
the allotted time.

During review sessions, I strategically choose which CPALE practice

questions to tackle first, focusing on the ones I'm confident about
before addressing more challenging ones.
At the review, I'm careful to read each CPALE question thoroughly
and consider all answer choices to prevent misinterpretation.

In the chosen review method's CPALE practice sessions, I apply the

process of elimination to rule out clearly incorrect answer choices,
increasing my chances of selecting the correct one.
When practicing, I flag CPALE questions I find challenging, returning
to them later to avoid wasting time and maintain focus.
During the CPALE review sessions, I allocate specific time limits to
each question, ensuring I make efficient progress while managing my
time effectively.
I utilize relaxation techniques I've learned at the review to stay calm
and composed during the CPALE, optimizing my ability to think
clearly under pressure.
I prioritize the accuracy of my answers over speed, recognizing that
correct responses are crucial for CPALE success.
I make full use of the CPALE chosen review method's resources, such
as reference materials and practice exams, in line with the review's
guidance.
During CPALE practice, I consistently review my answers before
submitting the test, minimizing errors and improving my overall
performance.
 83

BEST PRACTICES

Name: (Optional)

Title: ( ) CPA

We extend our heartfelt gratitude for taking the time to complete our survey-

questionnaire on CPALE preparation methods. Your valuable insights contribute

significantly to our research, and we sincerely appreciate your participation.

Instruction: Please review the list of practices below and mark the checkbox next

to each item based on whether you find it helpful (✓) or not that helpful (X) in maximizing

CPALE preparation effectiveness. Feel free to add comments or suggestions at the end if

you have any additional insights.

1. Regularly practice with sample exams to familiarize yourself with the exam

format, improve time management, and identify weak areas.

2. Request feedback from instructors, or peers to gain different perspectives and

insights on your performance.

3. Make effective use of review materials provided, including textbooks, practice

questions, and supplementary resources.

4. Celebrate small achievements, stay positive, and visualize your success to

maintain motivation throughout the preparation period.

5. Be open to adjusting your study plan based on your progress and evolving needs,

ensuring a dynamic and effective approach.

 84

6. Simulate exam conditions during practice sessions to improve time management

skills and ensure you can complete the exam within the allocated time.

7. Employ mnemonics, acronyms, or memory aids to enhance retention of key

concepts and facilitate recall during the exam.

8. Prioritize self-care by maintaining a healthy diet, staying hydrated, and getting

adequate sleep to optimize cognitive function.

9. Analyze mistakes made during practice exams to understand the underlying

concepts, addressing weaknesses and preventing repeated errors.

10. Participate in online forums, social media groups, or local study meetups to

connect with other CPALE takers, exchange tips, and share resources.

11. Regularly check for updates or changes in the CPA Licensure Examination

format, content, or guidelines to stay well-informed and adequately prepared.

12. Create flashcards to reinforce memorization of key terms, formulas, and

concepts, providing a quick review tool.

13. Engage in active recall by quizzing yourself on previously studied material

without referring to notes, enhancing long-term retention.

14. Be adaptable in your study approach, recognizing when adjustments are needed

based on your evolving understanding and feedback received.

15. Develop mental resilience to cope with stress and pressure during the exam by

practicing mindfulness, deep breathing exercises, or other relaxation techniques.

 85

APPENDIX C

SURVEY INSTRUMENT VALIDATION RATING SCALE

Instruction: Please indicate your degree of agreement or disagreement on

the statementsprovided below by encircling the number which corresponds
to your best to your judgment.
1 – Strongly Disagree 2 – Disagree 3 – Undecided 4 – Agree 5 – Strongly
Agree

Criteria

The items in the instrument are relevant to answer the objectives

1 2 3 4 5
of the study.
The items in the instrument can obtain depth to constructs being
1 2 3 4 5
measured.
The instrument has an appropriate sample of items for the
1 2 3 4 5
construct being measured.
The items and their alternatives are neither too narrow nor limited
1 2 3 4 5
in its content.
The items in the instrument are stated clearly. 1 2 3 4 5
The items on the instrument can elicit responses which are
1 2 3 4 5
stable, definite, consistent and not conflicting.
The terms adapted in the scale in the scale are culturally 1 2 3 4 5
appropriate.
The layout or format of the instrument is technically sound. 1 2 3 4 5
The responses on the scale show a reasonable range of variation. 1 2 3 4 5
The instrument is not too short or long enough that the
1 2 3 4 5
participants will be able to answer it within a given time.
The instrument is interesting such that participants will be
1 2 3 4 5
induced to respond to it and accomplish it fully.
The instrument as a whole could answer the basic purpose
1 2 3 4 5
for which it is designed.
The instrument is culturally acceptable when administered in the
1 2 3 4 5
local setting.

Comments and Suggestions:

Signature over Printed Name

 86

Instruction: Please indicate your degree of agreement or disagreement on

the statementsprovided below by encircling the number which corresponds
to your best to your judgment.
1 – Strongly Disagree 2 – Disagree 3 – Undecided 4 – Agree 5 – Strongly
Agree

Criteria

The items in the instrument are relevant to answer the objectives

1 2 3 4 5
of the study.
The items in the instrument can obtain depth to constructs being
1 2 3 4 5
measured.
The instrument has an appropriate sample of items for the
1 2 3 4 5
construct being measured.
The items and their alternatives are neither too narrow nor limited
1 2 3 4 5
in its content.
The items in the instrument are stated clearly. 1 2 3 4 5
The items on the instrument can elicit responses which are
1 2 3 4 5
stable, definite, consistent and not conflicting.
The terms adapted in the scale in the scale are culturally 1 2 3 4 5
appropriate.
The layout or format of the instrument is technically sound. 1 2 3 4 5
The responses on the scale show a reasonable range of variation. 1 2 3 4 5
The instrument is not too short or long enough that the
1 2 3 4 5
participants will be able to answer it within a given time.
The instrument is interesting such that participants will be
1 2 3 4 5
induced to respond to it and accomplish it fully.
The instrument as a whole could answer the basic purpose
1 2 3 4 5
for which it is designed.
The instrument is culturally acceptable when administered in the
1 2 3 4 5
local setting.

Comments and Suggestions:

Signature over Printed Name

 87

Instruction: Please indicate your degree of agreement or disagreement on

the statementsprovided below by encircling the number which corresponds
to your best to your judgment.
1 – Strongly Disagree 2 – Disagree 3 – Undecided 4 – Agree 5 – Strongly
Agree

Criteria

The items in the instrument are relevant to answer the objectives

1 2 3 4 5
of the study.
The items in the instrument can obtain depth to constructs being
1 2 3 4 5
measured.
The instrument has an appropriate sample of items for the
1 2 3 4 5
construct being measured.
The items and their alternatives are neither too narrow nor limited
1 2 3 4 5
in its content.
The items in the instrument are stated clearly. 1 2 3 4 5
The items on the instrument can elicit responses which are
1 2 3 4 5
stable, definite, consistent and not conflicting.
The terms adapted in the scale in the scale are culturally 1 2 3 4 5
appropriate.
The layout or format of the instrument is technically sound. 1 2 3 4 5
The responses on the scale show a reasonable range of variation. 1 2 3 4 5
The instrument is not too short or long enough that the
1 2 3 4 5
participants will be able to answer it within a given time.
The instrument is interesting such that participants will be
1 2 3 4 5
induced to respond to it and accomplish it fully.
The instrument as a whole could answer the basic purpose
1 2 3 4 5
for which it is designed.
The instrument is culturally acceptable when administered in the
1 2 3 4 5
local setting.

Comments and Suggestions:

Signature over Printed Name

 88

CURRICULUM VITAE

Cristel Joy C. Cañete

Mobile: 09919436144

E-mail: cristel.joy.canete@newbrighton.edu.ph

Personal Profile

Address: Prk. 13 Acharon Lanton Apopong General Santos City

Year Level and Course: 4th Year- Bachelor of Science in

Accountancy

Gender: Female

Date of Birth: April 17, 2002

Age: 21

Educational Background

Elementary: Fatima Central Elementary School Senior High School: Fatima National
High School
Date Graduated: March 2012 Date Graduated: April 2020
Award/Recognition: None Award/Recognition: With Honor

Junior High School: Fatima High School College: New Brighton School of the
Philippines
Date Graduated: March 2018 Date Graduated:
Award/Recognition: None Award/Recognition:
 89

CURRICULUM VITAE

Airiz Joy R. Daño

Mobile: 09919436144

E-mail: airiz.joy.dano@newbrighton.edu.ph

Personal Profile

Address: Promise Land 1, Brgy. Mabuhay General Santos City

Year Level and Course: 4th Year- Bachelor of Science in

Accountancy

Gender: Female

Date of Birth: November 10, 2001

Age: 22

Educational Background

Elementary: Irineo Elementary School Senior High School: Irineo National High
School

Date Graduated: March 2012 Date Graduated: March 2019

Award/Recognition: With Honor Award/Recognition: With Highest Honor

Junior High School: Irineo High School College: New Brighton School of the
Philippines

Date Graduated: April 2018 Date Graduated:

Award/Recognition: Salutatorian Award/Recognition:

 90

CURRICULUM VITAE

April Love L. Peñero

Mobile: 09493752239

E-mail: april.love.penero@newbrighton.edu.ph

Personal Profile

Address: Prk. Saludin Labangal General Santos City

Year Level and Course: 4th Year- Bachelor of Science in

Accountancy

Gender: Female

Date of Birth: April 30, 2001

Age: 22

Educational Background

Elementary: JP Laurel Elementary School Senior High School: Irineo National High
School
Date Graduated: March 2012 Date Graduated: March 2019

Award/Recognition: None Award/Recognition: With High Honor

Junior High School: Irineo High School College: New Brighton School of the
Philippines

Date Graduated: April 2018 Date Graduated:

Award/Recognition: None Award/Recognition:

91