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

This study examined the relationship between CPALE readiness factors, institutional support mechanisms, CPALE performance outcomes, and the sustainability of accountancy programs among selected higher education institutions in NCR and Laguna. Using an explanatory sequential mixed-methods design, quantitative data were collected from 300 third- and fourth-year Bachelor of Science in Accountancy students, while qualitative interviews were conducted with deans, faculty members, CPALE passers, topnotchers, and one failed examinee. Findings revealed moderate academic readiness despite adequate access to learning resources and CPA review materials. Institutional support mechanisms were generally adequate, with faculty competence identified as a major strength. Statistical analysis showed a significant positive relationship between institutional support and student readiness, and significant differences among top-performing, average-performing, and low-performing accountancy schools. Qualitative findings emphasized early preparation, disciplined study habits, curriculum alignment, mock examinations, and structured review programs as critical factors in CPALE success. Based on the integrated findings, the study developed the “CPA-READY” framework, a best-practice model designed to enhance CPALE outcomes and strengthen the long-term sustainability of accountancy programs