GLY
discussed on the previous studies.
Good morning, everyone! we are here to
present our research proposal titled: “ASSESSING
THE FACTORS CONSIDERED BY BSA
GRADUATES IN SELECTING REVIEW
CENTERS: DECISION MAKING ”
TEYA
Introduction;
The increasing demand for CPAs paves the
way for the profession to become one of the top
career goals of college entrants. However,
becoming a CPA is not as easy as everyone
expected. With the low passing rate every year,
CPALE is regarded as one of the most difficult
licensure examinations in the country according to
the studies of Abrugar and Herrero. With this, it
draws interest from many to identify the factors that
affect the passing of the takers to the said licensure
examination and one of the factors seen in the
related studies is how review centers mold and
prepare the aspiring accountant for the board exam.
However, due to numerous review centers in the
country, how can a CPA aspirant choose the best
review center for them? A pleasant morning. The
researchers choose to identify the attributes of the
review centers that affects the decision of the
students upon choosing a review center.
Gaps: The present study relates to the study of
Ubungen and Murcia (2023) and Castillo and Yee
(2023) in the following variables: (a) track
record, (b) reviewers, (c) conduciveness, (d)
review materials, (e) affordability. The present
study uses conjoint analysis which the related
studies also used to have a better result on how
these attributes affect reviewees preferences.
As such, this will be one of the few studies
to focus mainly on the preferences of the reviewees
on the Philippines. The study goes deeper as it will
find out the numerous factors the takers considered
when choosing them over other review centers. The
study also aims to discuss the difference on the
respondent’s preferences when grouped
according to their profile which were not
Moreover, the similar studies involved only
graduating students as the respondents. This is
another research gap that this study intends to fill.
The researchers chose individuals
who completed their Bachelor of Science in
Accountancy at Don Honorio Ventura State University
to take part in the study.
The researchers chose individuals who
had already graduated and taken the exam to
take part in the study. With these, further insights
will be known regarding the effectiveness of the
preferred review center. This study will act as a
guide for the review centers to access their
organization, improve and attract students based on
the preferences of the exam takers.
Purpose: This study will act as a guide for the
review centers to access their organization, improve
and attract students based on the preferences of the
exam takers.
Conceptual Framework
The dependent and independent variable
method, is used in the study to assess the different
attributes that influence respondents' preferences
and understand how they decide or rank these given
attributes when faced with different choices.
The input variables in the study are the
demographic profile of the respondents, such as
their Sex and Gross Monthly Income, and the five
attributes, namely, track record, reviewers,
conduciveness, review materials, and affordability,
which are adapted from the study of Castillo and
Yee.
To gather the data needed, a survey
questionnaire will be used in the study, and a
conjoint analysis technique will be used to analyze
the collected data.
Once all of the data has been analyzed and
organized, the aim of this research is to provide
valuable insights to review centers that can be
utilized to align their organization, improve, and
attract students based on exam taker preferences.
GLY
Moving on to the Statement of the problem.
Generally, this study aims to examine the
preferences on review centers for CPALE.
Specifically, it intends to answer the following
questions.
SOP1: The demographic profile of the participants
—their Sex and gross monthly income
SOP2: How respondents assessed their preferences
of review centers’ in terms of: track record,
reviewers, conduciveness, review materials,
affordability
SOP3: Is there a significant difference in the
respondent’s rank preferences on review centers for
CPA Licensure Examination when grouped
according to their profile?
SOP4: What attributes may be suggested to review
centers to improve and to attract reviewees? at
attributes may be suggested to review centers based
on the output?
Next will be the Scope and Delimitation.
 For our respondents we will use a raosoft
minimum participants for quantitative
research. Colleges and Universities may
have their list of students who took the
CPALE but we don’t think they have listed
those who entered review centers.
 the highest or most preferred design and 10
 Graduates from Bachelor of Science in
Accountancy at Don Honorio Ventura State
University —Why? We have found no
similar studies conducted here in our
Province.
 Survey will be disseminated through
carefully selected Facebook groups via
GForm—Why? We will use the power of
technology to find our participants easily.
No worries because we will be carefully put
instructions regarding the qualifications of
our participants that will be strictly
followed.
For our Research Design,
The study will use quantitative research that
will determine the preferences on review centers for
CPALE. It will be using conjoint analysis—a
research design commonly used when you want to
assess how different attributes and their levels
impact participants preferences or choices.
On the other hand, Causal-comparative
research will be used to assess the cause-and-effect
relationship between variables.
GARA
Respondents
 100 Respondents who took the CPALE from
2021-2023
 Graduated from Bachelor of Science in
Accountancy at Don Honorio State University
Instrument
 The survey questionnaire was adopted from
local authors Rey A. Castillio and Enrico C.
Yee Jr. (2023) entitled “Preferences of
Accountancy Graduating Students of a CPA
Review Center”
 FIRST PART - assessment of the
respondent’s demographic profile, like their
gross monthly family income, and CPA
results
 SECOND PART - ranking scale where 1 is
is the lowest or least preferred design that
identifies the preferences of exam takers/
reviewees on review centers.
Statistical Treatment of Data
The data will be subjected to statistical
analysis using the Statistical Package for the
Social Sciences (SPSS) as the designated statistical
tool, ensuring accuracy and reliability in the
generation of results.
The following statistical tools specifications
will be used to collect and gather information that
will be useful in the study.
The demographic profile of the respondents
about their gross monthly family income, Attributes
and Levels will use a t-test statistical tool.
One way ANOVA is the test for more than
two sample groups. Furthermore, a normal
distribution is necessary for comparative analysis.
In addition, the variance needs to be uniform.

GLY
And that is the end of our presentation. Once
again, thank you for being here today to support and
evaluate our work. We appreciate the time and
consideration you have given to our research
proposal. And I think we are now ready to receive
your questions and suggestions.
1. WHAT ARE THE GAPS?
The present study relates to the study
of Ubungen and Murcia (2023) and Castillo
and Yee (2023) in the following variables:
(a) track record, (b) reviewers, (c)
conduciveness, (d) review materials, (e)
affordability. The present study uses
conjoint analysis which the related studies
also used to have a better result on how
these attributes affect reviewees
preferences.
As such, this will be one of the few
studies to focus mainly on the preferences
of the reviewees on the Philippines. The
study goes deeper as it will find out the
numerous factors the takers considered
when choosing them over other review
centers. The study also aims to discuss the
difference on the respondent’s
preferences when grouped according to
their profile which were not discussed on
the previous studies.
Moreover, the similar studies
involved only graduating students as the
respondents. This is another research gap
that this study intends to fill. The
researchers chose individuals who had
already graduated and taken the exam to
take part in the study. With these, further
insights will be known regarding the
effectiveness of the preferred review center.
This study will act as a guide for the review
centers to access their organization, improve
and attract students based on the preferences
of the exam takers.
3. WHAT IS CONJOINT ANALYSIS?
Conjoint analysis is a research
design commonly used when you want to
assess how different attributes and their
levels impact participants preferences or
choices. This type of research design is
particularly suitable when you have utility
scores for various attributes and levels.
4. WHY CONJOINT ANALYSIS?
It is commonly used when you want
to assess how different attributes and their
levels impact participants preferences or
choices.
Utility scores
In the letter to adopt ---, author Yee
suggested that if we’re going to use the same
survey questionnaire nung sakanila they
offer to help us by feeding our results na
nakuha sa survey to spss and yun yung
magiging utility scores.
- When theres a feedback to the
respondents, author yee will feed
the results to SPSS and yun yung
magiging results ng study natin.
Gegenerate siguro yung mga
attributes na mas mahalaga for
the respondents na pwede natin
masuggest sa mga review centers

2. WHAT IS THE PURPOSE OF THE

STUDY?
This study will primarily act as a
guide for the review centers to access their
organization, improve and attract students
based on the preferences of the exam takers.
The finding of this study will also
help the accountancy students in
understanding the preferences of previous
exam takers. It will be valuable to them
when deciding to enroll in a review center
for future preparations.