The relationship between undergraduate academic achievement and professional examinations performance: The case of First-time final stage CPA Examinations candidates
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Date
2008
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
The number of candidates sitting for NBAA’s CPA examinations has been increasing over years. However, the passing rates in these examinations have remained low and therefore few certified accountants in the country, relative to needs. This study assessed various attributes that candidates acquired during their university studies and examined the impact of these attributes on candidates’ performance in the CPA examination, making use of multiple regression estimation techniques. The analysis included 78 first time candidates, who wrote the examination (Module E and F) Between May, 2005 and November, 2007. Results indicated a positive, statistically significant correlation (with few exceptions) between the examination score and the candidate’s grade point average in accounting, and grade point average in the overall course work, credit hours in general business credit hours showed a negative correlation with examination performance and were significant on some subjects. Years out of school and age showed no significant correlation with examination performance. The results mean that candidates have to put more efforts, at school, on accounting coursework, general education and its mastery (GPA) in order to pass the CPA examinations. Also, the NBAA may consider reviewing its exams entry qualifications and put additional requirements on candidates with low GPAs. It may also required some schools to review its course contents and credit hours offered that put more emphasis on accounting and general education in order to continue enjoying board’s exemption. Lastly, NBAA needs to examine the validity of taxation examinations as the performance presents no significant relationship with candidates attributes examined
Description
Available in print form, East Africana Collection, Dr.Wilbert Chagula Library, (THS EAF HF5627.S84)
Keywords
Certified Public Accountant, Academic achievement, Accountants, Examinations
Citation
Suluo, S.J (2008) The relationship between undergraduate academic achievement and professional examinations performance: The case of First-time final stage CPA Examinations, Masters dissertation, University of Dar es Salaam, Dar es Salaam.