Impact of Leadership Style and Demographic Profile on Bachelor of Science in
Accountancy (BSA) Graduates on their CPA Exam Performance: The Case of
Academic Administrators and Faculty Members in the Philippines
I. Background of Study
“Only fits survives”, the battle cry of anyone who accomplishes and propel to its limits.
The Philippine government makes significant investments in education. It has long been
customary for the national budget to be allocated disproportionately to the education sector. The
government supports a number of educational reforms and systems put in place in basic
education and higher education institutions to guarantee the caliber of education provided to
Filipino students (Amanonce & Maramag, 2020).
The quality of graduates produced by a higher education institution is one of the important
success elements, which is determined mainly by its accomplishment in the board examination.
To become a Certified Public Accountant (CPA), you must pass the Certified Public Accountant
Licensure Examination (CPALE) and have a Bachelor's degree in accounting. The CPALE is a
tool used in the accounting profession to weigh and guarantee the quality of accountants who
will enter the workforce of various sectors. As a result of the importance of accountants in nation
building, the Philippine government creates and fosters efficient and well-rounded professional
accountants thru licensure exams and regulatory procedures. The Professional Regulation
Commission (PRC) is in charge of administering licensure exams to graduates of board courses,
one of which is the Bachelor of Science in Accountancy (BSA).
Notwithstanding the fact that the CPALE has "not conceptually changed for over 40 years" (TanTorres, 2017), the nationwide passing rate appeared to indicate little improvement over the
preceding few decades. When compared to its original conception, more colleges are now
providing the Bachelor of Science in Accountancy (BSA) program (Jeffrey, 2015). The PRC has,
nevertheless, thoroughly recorded that certain schools have stayed consistent in regards to
achieving credible performances in the abovementioned board exams. Using these topperforming schools as models, several initiatives have been launched at the school and national
levels to improve the quality of accounting education in the Philippines. The ultimate goal is to
increase the number of certified accounting professionals in the province. Yet, in the Philippines,
such attempts have indeed been slow to take effect (Professional Regulatory Commission, 2017).
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It is a great obligation to direct, motivate, and lead academic institutions to success; hence, the
quality of academic leadership is critical. Leadership is a perplexing issue to investigate since it
is hard to decipher how one leader differs from another and can lead an institution to triumph
whereas other fails to do so. Literature (Koh, Steers, & Terborg, 1995; Sirisookslip, Ariratana, &
Tang, 2015; Okoji, 2015) has provided some direction on this, indicating how the innate traits
(i.e. demographic profile) of academic leaders may very well be able to propel BSA graduates to
success. This is achieved when the leader is able to encourage both students and administrators
to successfully complete their responsibilities, which are judged against a predetermined of
specified standards. Such academic leaders' decisions affect many facets of their universities'
operations. Simply put, these choices are critical to the performance of the colleges. Certainly,
sound decisions are most often founded on experience, logic, and facts, but many people are
unaware that these decisions are also naturally driven by the individuals' qualities. (Jones &
Bekhet, 2015; Bell, Rvanniekerk, & Nel, 2015).
As a result, it is critical to study how these individual characteristics (i.e. "demographics") might
be converted into the various leadership styles identified by McGregor (1960). The findings of
our study were then compared to those of previous studies in order to identify these innate
leadership attributes and determine how they may be converted into academic achievement, as
evaluated by BSA graduates' performance.
Most research (e.g., Day, Gu, & Sammons, 2016; Huguet, 2017) have focused on the leadership
behaviors of people in positions such as principals, heads of departments, program coordinators,
and deans. This trend stemmed from the notion that such people were the main source of
leadership guidance in educational institutions. It was emphasized that persons who may be
regarded as leaders in the educational system were not limited to all those who held roles such as
principals, curriculum developers, school administrators, and others. Individual professors,
instructors, or lecturers can also have an impact on students by leading, organizing, and
stimulating activities and relationships. They can mentor, coach, or supervise students on
research studies, classroom practices, projects, and other tasks. Despite this, little research has
been conducted to investigate the effects of faculty members' leadership styles on the school
environment. In our study, we explore leadership behaviors by combining the perceptions of
administrators (e.g., department heads, academic advisors, and deans) and faculty members
(lecturers). This assumes that a class of students is a small organization that can be studied and
managed by applying organizational and management theories (Calleja et al., 2019).
This study could be an innovative start toward closing the gap in research between CPA exam
performance and academic leadership. In keeping with our special purpose, it is suggested that
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future study focus on non-academic administrators to see how their performance affects the
institutions. Our findings highlighted the significance of disparities in the locations of institutions
offering accounting programs (i.e. urban vs. rural), as well as other demographic features that
influenced leadership style. With this in mind, we conclude that more pertinent considerations
should be taken for identifying the drivers of university students' performance in the Philippines.
Additional aspects that have yet to be considered include student aptitude, curriculum, and
agency ratings of colleges. Furthermore, it is widely known that just a few review centers and
colleges in the Philippines have been successful in maintaining consistent and satisfactory
CPALE results. Because the majority of the institutions included in this study were established
(Professional Regulation Commission, 2017), future studies may investigate using less wellestablished colleges for comparison.
II. Statement of the Problem
For Bachelor of Science in Accountancy (BSA) graduates, passing the Certified Public
Accountant Licensure Exam (CPALE) is an important milestone since it opens the door to
getting a CPA license and pursuing a career in accounting. However, not all BSA graduates
perform equivalently well on the CPA exam, which may have an impact on their future prospects
and the general reputation of their academic school. This begs the question of whether the
leadership style and demographic makeup of academic administrators and faculty members
affect how well BSA graduates perform on the CPA exam.
The purpose of this study is to determine whether a graduate of the BSA program's performance
on the CPA exam correlates with their leadership style and the demographics of faculty and
administrative personnel in higher education. The research will specifically look for the
following questions:
1. How does the CPA exam performance of BSA graduates differ depending on the leadership
style of academic administrators and faculty members?
2. How does the demographic makeup of academic administrators and faculty members—such
as age, gender, race, and educational background—affect how well BSA graduates perform on
the CPA exam?
3. How does the demographic make up of BSofA graduates such as age, gender, race , income
of parentincomes affect there performance on the CPA exam?
4. What effects do the leadership style and demographics of academic administrators and faculty
members have on how well BSA graduates do on the CPA exam?
The results of this study will help us better understand the variables that affect BSA graduates'
performance on the CPA exam and give academic institutions and policymakers ideas on how to
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raise the standard of accounting education and increase the success of their graduates on the CPA
exam.
III. Objective of Study
The following are the aims of the study on the effect of faculty members and academic
administrators' leadership styles and demographic characteristics on BSA graduates' CPA exam
performance:
1. To determine the leadership philosophies of academic administrators and professors in
the accounting departments of the chosen Filipino colleges and universities in the
Philippines in terms of:
1.1 Democratic leadership style
1.2 Autocratic leadership style
1.3 Laissez-Faire leadership style
1.4 Transformational leadership style
1.5 Transactional leadership style
1.6 Bureaucratic leadership style
2. To ascertain the demographics of teachers and administrative staff who have a big impact
on how well BSA graduates perform on the CPA exam in terms of:
2.1 Designation
2.2 Age
2.3 Gender
2.4 Educational background
2.5 Years of service under BSA department
3. To ascertain the demographic profile of BSA graduates on how will affect these in their CPA
performance in terms of
3.1 Age
3.2 Gender
3.4 BSA Graduates results of exam( passed, conditional, failed)
3. To investigate the connection between BSA graduates’ performance on the CPA exam and the
leadership style of academic administrators and faculty members.
4. To ascertain whether there are any notable disparities in the CPA exam performance of BSA
graduates based on the leadership styles and demographics of academic administrators and
faculty members.
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IV. Framework of the Study
A. Theoretical Framework
This theoretical framework aims to give a conceptual understanding of the association between
BSA graduates' CPA exam performance and the leadership style and demographic profile of
academic administrators and faculty members. To comprehend the potential impact of these
factors on the performance of graduates on the CPA exam, this framework will draw from
several theories of leadership and demographic diversity.
1. Leadership Theories:
1.1 Transformational Leadership Theory: A leadership style known as transformational
leadership theory places a strong emphasis on encouraging and motivating subordinates to reach
their full potential through positive reinforcement, high standards, and leading by example.
According to this notion, transformational leaders can develop an environment that encourages
employee engagement and job satisfaction, resulting in improved performance outcomes (Cherry,
2023). In the context of this study, inspirational and motivational faculty members and academic
administrators could have a beneficial effect on how well BSA graduates perform on the CPA
exam.
1.2 Transactional Leadership Theory: The emphasis of transactional leadership theory is on the
reciprocal relationship between leaders and followers. According to this theory, transactional
leaders influence followers by rewarding them for achieving performance goals or punishing
them for not achieving them. By establishing clear expectations and enforcing rewards or
penalties for reaching or failing to meet them (Cherry, 2022), transactional academic
administrators and faculty members could, in the context of this study, have a favorable impact
on how well BSA graduates perform on the CPA exam.
2. Demographic Diversity Theories:
2.1 Social Identity Theory: The social identification hypothesis contends that people identify
with and feel a sense of belonging to social groups based on shared traits including race, gender,
and age. This hypothesis asserts that people may feel more at ease and function more effectively
in settings where they have a sense of belonging (Mcleod, 2023). In the context of this study,
academic administrators and faculty members' demographic diversity may have an impact on
how well BSA graduates perform on the CPA exam by fostering a more inclusive and
encouraging learning environment that encourages a sense of belonging among students.
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2.2 Contact Theory: Contact theory suggest that, more frequent interactions among different
racial and ethnic groups might lessen bias and strengthen intergroup ties. According to this
notion, increasing interactions between people with various demographic origins could lessen
prejudice and foster social cohesion (Everett, 2013). In the context of this study, the
demographic diversity of academic administrators and faculty members may have an effect on
how BSA graduates do on the CPA exam by fostering interactions between people from various
demographic backgrounds and lowering prejudice and bias.
This theoretical framework emphasizes the potential influence of faculty and academic
administrators' leadership styles and demographic profiles on how well BSA graduates do on the
CPA exam. Academic institutions can create ways to help and empower their students,
regardless of their origins, to succeed on the CPA exam and beyond by taking into account the
theories covered above.
B. Operational Framework
The following is a potential operational approach for researching how faculty and administrative
leaders' leadership philosophies and demographic characteristics affect how well BSA graduates
do on the CPA exam:
Variables:
a. Dependent Variable: CPA Exam Performance of BSA Graduates
The leadership style and demographic profile of academic administrators and faculty
members are expected to have an impact on the variable that is being measured. The
Certified Public Accountant (CPA) exam score or passing rate, which is a professional
licensure exam for accountants in the Philippines, is commonly used to assess CPA exam
performance.
b. Independent Variables:
i. Leadership Style of Academic Administrators and Faculty Members
ii. Demographic Profile of Academic Administrators and Faculty Members
A leader’s approach to leading and managing their organizations and divisions is referred to as
their leadership style. On the other hand, the demographic profile of academic administrators and
faculty members takes into account elements like age, gender, years of experience, and
educational achievement.
The purpose of the study is to ascertain whether there is a correlation between BSA graduates’
performance on the CPA exam and the leadership style and demographic makeup of academic
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administrators and faculty members. The study specifically examines whether particular
leadership philosophies or demographic traits are linked to better or worse CPA test performance.
Demographic Profiles
Leadership Styles





Designation
Age
Gender
Years of service under BSA
Department
Educational Background
H






Democratic
H1
Autocratic
Laissez-Faire
Transformational
Transactional
Bureaucratic
BSA Graduates’
Performance
H2
V. Assumptions of the Study
In the absence of a preponderance of evidence, the following assumptions are made based on the
presupposition:
1. The researcher anticipated that the responder would be truthful and sincere in answering
the questionnaire.
2. The researcher assumes that the approach is relevant to the problem being addressed in
the study’s purpose.
3. The study relied on primary data gathered through surveys.
4. The researcher expected that the participants would understand the goal of this work.
VI. Hypothesis Development
Following are some potential theories regarding the effect of the leadership style and
demographics of academic administrators and faculty members on the performance of BSA
graduates taking the CPA exam:
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H3
1. The performance of BSA graduates taking the CPA exam is significantly correlated with the
leadership style of academic administrators and faculty members.
2. The performance of BSA graduates on the CPA exam is significantly influenced by the
demographic makeup of academic administration and instructors.
3. The leadership style and demographic profile of academic administrators and faculty members
have an interaction effect on BSA graduates' CPA exam performance.
Null:
1. There is no statistically significant correlation between academic administrators' and faculty
members' leadership styles and BSA graduates' CPA exam performance.
2. The demographic profile of academic administrators and faculty members has no significant
impact on BSA graduates' CPA exam performance.
3. There is no interaction effect between academic administrators' and faculty members'
leadership styles and demographic profiles and BSA graduates' CPA exam performance.
With data collecting and statistical analysis, these theories can be developed and tested further.
VII. Significance of study
The results of the study on the impact of faculty and academic administrators' leadership styles
and demographic profiles on BSA graduates' CPA exam performance will be useful to a variety
of stakeholders.
Academic Administrators: The study may offer insight to academic administrators on the
leadership style and demographics of faculty members that may help BSA graduates succeed in
passing the CPA exam. Administrators may find this information useful in selecting, preparing,
and overseeing faculty members.
Faculty: The study may aid faculty members in understanding how their leadership style and
demographic make-up affect how well BSA graduates perform on the CPA exam. The
development of more effective teaching techniques and strategies that could better prepare
students for the CPA exam could be aided by this.
BSA alums: The study might help BSA alums by identifying variables that might influence how
well they perform on the CPA exam. This might aid graduates in picking a college or program to
enroll in as well as choosing the professors who would instruct them.
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Universities: The study may be useful in helping universities assess their academic offerings and
pinpoint areas for development. This could assist colleges in creating teaching methods and
programs that are more effective and better prepare students for the CPA exam.
Future Researcher: The study could be used as a resource by researchers in the future who are
interested in examining the effects of leadership style and demographic characteristics on
graduates' success in other academic or professional settings.
VIII. Scope and limitations
The overall goal of the study is to investigate the effects of faculty and administrative leadership
styles and demographic characteristics on Filipino Bachelor of Science in Accounting (BSA)
graduates' performance on the CPA exam.
The primary objective of the research is to ascertain the association between BSA graduates'
performance on the CPA exam and the leadership style and demographics of academic
administrators and faculty members. This study intends to provide light on the significance of
leadership and demographic elements in raising BSA graduates' academic achievement.
The study will concentrate on academic leaders and faculty members who work for the BSA
department. Moreover, only BSA graduates who took the CPALE within the previous five years
will be included in the study. For 200 responders from the chosen colleges and universities in the
Philippines, data would be collected. The study will be conducted during the second semester of
the academic year 2022-2023.
The following variables will be covered by the study:
1. Leadership style - This refers to how BSA graduates' view the leadership style of academic
administration and faculty members.
2. Demographic profile - this comprises the ages, genders, socioeconomic standings, and
educational backgrounds of academic administrators and faculty personnel.
3. Performance on the CPA exam - This refers to graduates of the BSA's performance on the
board test.
Several constraints on the study should be taken into account.
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1. Other courses offered other than BSA and other Philippine academic institutions are not
included in the study.
2. Other potential factors that might affect exam performance, such as the students' study habits,
personal issues, socioeconomic status, the quality of the curriculum, learning materials, and other
external factors, are not included in the study.
3. The research will be restricted to a quantitative examination of information received through
surveys and interviews with BSA alumni, academic administrators, and faculty members.
IX. Definition of terms
Academic Administrators - an organized professional who oversees student services, academics
and faculty research from university campus offices. They essentially act as a link between the
college body and students to facilitate communication and transparency.
Accountant - any person who keeps and interprets financial records.
Bachelor of Science in Accountancy (BSA) - a four-year program which provides general
accounting education to learners who wish to pursue a professional career as accountants,
particularly as public accountants for the civil service.
Certified Public Accountant (CPA) - an accounting professional who has met state licensing
requirements to earn the CPA designation through educational training, experience and passing
the CPA Exam.
CPA license - issued when a professional accountant has met the profession's highest standard of
achievement.
Certified Public Accountant Licensure Examination (CPALE) - a professional examination
intended only for the Accountancy degree program. It is considered as one of the hardest
licensure examination which ranked 5 out of 10 as stated by the Professional Regulation
Commission.
Demographic Profile - the characteristics of a population that have been categorized by distinct
criteria—such as age, gender and income—as a means to study the attributes of a particular
group.
Faculty Members - means a person who teaches a course offered for academic credit by an
institution of higher education, including teaching assistants, instructors, lab assistants, research
assistants, lecturers, assistant professors, associate professors, and full professors.
Professional Regulation Commission (PRC) - its mandate is to regulate and supervise the
practice of the professionals who constitute the highly skilled manpower of the country.
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Leadership Style - a leader's methods and behaviors when directing, motivating, and managing
others.
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