ANALYSIS OF PRE-BOARD PERFORMANCE AND ITS ASSOCIATED FACTORS AT INTERNATIONAL SCHOOL OF ASIA AND THE PACIFIC

Abstract

An accounting pre-board exam was usually a practice test administered to students before their final board exams. It was intended to test the level of readiness of students and provide them with an idea of what to anticipate from the real exam. These pre-board exams are often identical in format and substance to the actual board exams, allowing students to discover areas where they may need to focus more on their studies. In line with this, this study aimed to analyze the Pre-board performance of the Accountancy graduates of International School of Asia and the Pacific (ISAP) for this could help the aspiring accountants in their journey of taking the Pre-board exam up to taking the Certified Public Accountant Licensure Examination. This study was conducted by the ISAP Accountancy students. From this, 40 participants were selected using a simple random sampling method. It used descriptive – correlational research design and was utilized by a semi-structured questionnaire. The data gathered was analyzed with the use of frequency count, percentage weighted mean, and Regression Analysis. Accordingly, most of the students in this study have excellent and very good marks on the six board subjects which are Auditing, MAS, AFAR, RFBT, Taxation, and FAR. Moreover, the relationship between the performance of the respondents in the 6 board subjects and the associated factors that can affect the performance of the respondents was analyzed. As a result, the null hypothesis is accepted. This implies that the associated factors which are administrative support, personal factors, motivational factors, home/ family factors, and school factors do not affect the performance of the respondents during the pre-board exam.