Determinants of Consistent Board Exam Excellence among Top-Performing Accountancy Schools in Cebu City

Abstract

This study aimed to examine the institutional and behavioral determinants of consistent success in the Certified Public Accountant (CPA) Licensure Examination among top-performing accountancy schools in Cebu City. It sought to determine how institutional strategies, faculty teaching practices, and student study motivation predicted CPA board examination performance. A predictive-correlational research design was employed to analyze data collected from 150 respondents selected through purposive and stratified sampling. The sample comprised 50 faculty members directly engaged in board-related instruction, 50 top-performing CPA examinees from the last three licensure cycles, 10 deans or program heads, 20 academic coordinators or review directors, and 20 administrators or quality assurance officers. Data were analyzed using descriptive statistics, Pearson product–moment correlation, multiple linear regression, one-way analysis of variance (ANOVA), and Tukey’s honestly significant difference (HSD) post hoc tests. Results revealed that all three independent variables significantly predicted CPA licensure performance (P < 0.001), with student study motivation emerging as the strongest predictor (β = 0.459), followed by institutional strategies (β = 0.387) and faculty teaching practices (β = 0.341). Significant differences were also observed across institutions, particularly in student motivation levels. These findings highlighted that sustained licensure excellence resulted from the synergistic interaction of institutional systems, pedagogical engagement, and learner behaviors. The study provided actionable insights for academic leaders and policy-makers to design integrated institutional frameworks that strengthen faculty development, student motivation, and curriculum alignment to optimize board exam outcomes. This research offered pioneering empirical evidence on localized predictors of CPA licensure success in the Philippines. It advanced a strategic framework linking institutional governance, instructional quality, and learner motivation—contributing to theory and practice in accounting education performance analytics.