Comparative Analysis of Readiness Factors and Institutional Support Mechanisms as Predictors of CPALE Performance Outcomes and Academic Business Model Sustainability Among Selected Accountancy Schools in NCR and Laguna Province

Abstract

The study examined the licensure examination readiness of Bachelor of Science in Accountancy (BSA) students and its relationship with CPA Licensure Examination (CPALE) performance outcomes and the sustainability of accountancy programs among nine selected accountancy schools in National Capital Region (NCR) and Laguna province. Grounded in Constructivism Theory and Outcome-Based Education (OBE) , the study analyzed readiness factors and institutional support mechanisms to develop a strategic framework of best practices for enhancing CPALE performance and BSA program sustainability. An explanatory sequential mixed-methods design was employed. Quantitative data were collected from 300 third- and fourth-year BSA students and analyzed using descriptive statistics, Pearson correlation, ANOVA, and multiple regression. Qualitative data were gathered through interviews with deans, faculty members, CPALE topnotchers, passers, and a failed examinee and analyzed using thematic analysis. Findings revealed that students demonstrate adequate financial capability and access to learning resources but only moderate academic readiness, particularly in confidence and performance in CPALE-style examinations. Institutional support mechanisms were generally adequate, with faculty competence identified as a major strength; however gaps were noted in faculty availability, curriculum alignment, and systematic review implementation. Statistical analysis showed a significant positive relationship between institutional support and student readiness and significant difference in readiness levels among schools with varying CPALE performance. Qualitative findings emphasized the importance of early preparation, disciplined study habits, exposure to board-level examinations, and structured institutional interventions. The integrated results indicate that academic competence and effective institutional support are key drivers of CPALE success. Based on these findings, a strategic framework of best practices was developed to guide higher education institutions (HEI) in strengthening CPALE readiness and sustaining the long-term viability of accountancy programs.