Top performing schools' differentiae: an in-depth analysis of Philippine academic institutions participating in the accountancy board examinations for the years 2010-2014

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories



Ramon V. Del Rosario College of Business



Thesis Adviser

Elsie N. Velasco
Rodiel T. Ferrer

Defense Panel Member

Rodel T. Parcon


The past years CPA board examination results reveal that only eight out of 592 participating schools were able to meet the top performing school criterion set by the Philippine Regulatory Commission (PRC), which is at least an 80% passing rate among a minimum of fifty examinees. As such, this study aims to determine which characteristics set apart those top performing schools from the rest of the participating schools. It provides an in-depth analysis of the former's distinguishing factors and how strongly those factors impact a school's performance in the examination. In order to accomplish this, a survey regarding school, program, and faculty factors was administered among universities and colleges in the country which participated consistently in the ten board exams that took place from 2010 to 2014. The data obtained was analyzed primarily using Hotellings T-square test and multiple regression. Upon comparison of the results, it was noted that not all factors which were found to be distinct to top-performing schools have an impact on the school's CPA board performance. Hotellings T-square test identified number of students enrolled in the accountancy program, number of faculty certification, number of program accreditation, and student population to be the distinguishing factors. Multiple regression, however, revealed that student population, number of faculty certification, and average class size are the factors that have an impact on passing rate. It should be noted that the main factors initially identified in this study are limited only to those provided by the past literature and studies examined by the researchers, and that, in analyzing the results, the criterion which the researchers used to determine the top performing schools in the population did not follow the definition set by PRC.

Abstract Format






Accession Number


Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

xi, 202 leaves: illustrations (some color); 28 cm. + 1 computer disc ; 4 3/4 in.


Business schools -- Ratings and rankings -- Philippines; Accounting -- Examinations

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