Preferences of Accountancy Graduating Students of a CPA Review Center

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-03-31 DOI:10.33086/bfj.v8i1.3912

Rey Castillo, None Enrico C. Yee, Jr.

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Abstract

Conjoint Analysis was used in this study to ascertain the preferences of accountancy graduates from a CPA review institution in Davao City. The study also established the aggregate model and the relative importance of the CPA review center characteristics, including track record, reviewers, conduciveness, review materials, and affordability in contributing to the overall value of review centers. Based on the results, "track record" is the most important attribute and "affordability" is the least important attribute, while other CPA review center attributes were also found important in determining the review centers' overall utility. On the aggregate level the preferred design model of the respondents is described by: (a) Track Record-produced board topnotchers/placers and has an above average national passing rate; (b) Reviewer-author of a book, a board placer and at least 15 years' experience as instructor; (c) Conduciveness- less than 50 reviewees in a room; (d) Review Materials-comprehensive review materials with three years recency; and (e) affordability-Php10,000 below.

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某注册会计师测评中心会计专业毕业生的偏好分析

本研究采用联合分析的方法，探讨达沃市某注册会计师审查机构会计专业毕业生的专业偏好。本研究还建立了注册会计师审查中心特征的总体模型和相对重要性，包括跟踪记录、审查人员、导电性、审查材料和可负担性对审查中心整体价值的贡献。结果表明，“业绩记录”是最重要的属性，“可负担性”是最不重要的属性，而注册会计师审查中心的其他属性在决定审查中心的整体效用方面也很重要。在总体水平上，受访者的首选设计模型由:(a)跟踪记录产生的董事会尖子生/垫底者描述，并且具有高于全国平均水平的通过率;(b)书评人-一本书的作者，一名董事会评论员和至少15年的讲师经验;(c)传导性-一个房间内少于50名审稿人;(d)审查材料- -最近三年的全面审查材料;(e)负担能力- php10,000以下。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.