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Title: :  Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)
PaperId: :  22111
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 10 Issue 1 2024
DUI:    16.0415/IJARIIE-22111
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Cleojem Deanne C. OchoaPolytechnic University of the Philippines

Abstract

Accounting
Passing rate, First-timer Examinees, Repeater Examinees, CPALE, CPA
In this research, Autoregressive Integrated Moving Average (ARIMA) was used in forecasting the national passing rate of the Certified Public Accountant Licensure Examination (CPALE) for 2024 to 2027 and selecting the best fitted model are the main objectives of this study. The data were gathered from the Professional Regulation Commission (PRC) which employs semi-annual data passing rates from 2010 through 2023. This work shows how the historical passing rate data can be used to forecast future rates and how these forecasts may be used in the Accounting Industry. Using the Box-Jenkins time series process, historical demand data was utilized to create various ARIMA models, and the best models were chosen based on four performance criteria: Akaike Information Criterion (AIC), Bayesian Information Criterion (BIC)/ Schwartz Information Criterion (SIC), Hannan-Quinn Information Criterion (HQC) and Coefficient of Determination (R squared). Based on the criteria the best ARIMA models were ARIMA (2,1,2), (2,1,1) for May and October first-timer examinees and ARIMA (2,1,3), (1,2,1) for May and October repeater examinees. The results obtained prove that the models could be utilized to forecast the passing rate. The results will assist reviewers/ instructors and PRC in forecasting or setting the passing rate. The researcher recommends that the Commission on Higher Education (CHED), the Board of Accountancy (BOA), the Philippine Institute of Certified Public Accountants (PICPA), and the Professional Regulation Commission (PRC) should look into the matter, revisit and improve the course/review program, teaching techniques, and board examination questions.

Citations

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IJARIIE Cleojem Deanne C. Ochoa. "Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)" International Journal Of Advance Research And Innovative Ideas In Education Volume 10 Issue 1 2024 Page 622-636
MLA Cleojem Deanne C. Ochoa. "Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)." International Journal Of Advance Research And Innovative Ideas In Education 10.1(2024) : 622-636.
APA Cleojem Deanne C. Ochoa. (2024). Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE). International Journal Of Advance Research And Innovative Ideas In Education, 10(1), 622-636.
Chicago Cleojem Deanne C. Ochoa. "Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)." International Journal Of Advance Research And Innovative Ideas In Education 10, no. 1 (2024) : 622-636.
Oxford Cleojem Deanne C. Ochoa. 'Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)', International Journal Of Advance Research And Innovative Ideas In Education, vol. 10, no. 1, 2024, p. 622-636. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/Forecasting_the_National_Passing_Rate_of_the_Certified_Public_Accountant_Licensure_Examination__CPALE__ijariie22111.pdf (Accessed : 13 March 2025).
Harvard Cleojem Deanne C. Ochoa. (2024) 'Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)', International Journal Of Advance Research And Innovative Ideas In Education, 10(1), pp. 622-636IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/Forecasting_the_National_Passing_Rate_of_the_Certified_Public_Accountant_Licensure_Examination__CPALE__ijariie22111.pdf (Accessed : 13 March 2025)
IEEE Cleojem Deanne C. Ochoa, "Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)," International Journal Of Advance Research And Innovative Ideas In Education, vol. 10, no. 1, pp. 622-636, Jan-Feb 2024. [Online]. Available: https://ijariie.com/AdminUploadPdf/Forecasting_the_National_Passing_Rate_of_the_Certified_Public_Accountant_Licensure_Examination__CPALE__ijariie22111.pdf [Accessed : 13 March 2025].
Turabian Cleojem Deanne C. Ochoa. "Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 10 number 1 (13 March 2025).
Vancouver Cleojem Deanne C. Ochoa. Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE). International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2024 [Cited : 13 March 2025]; 10(1) : 622-636. Available from: https://ijariie.com/AdminUploadPdf/Forecasting_the_National_Passing_Rate_of_the_Certified_Public_Accountant_Licensure_Examination__CPALE__ijariie22111.pdf
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