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Title Philippines' Certified Public Accountant Licensure Examination: Does Teaching Efficiency Rating Matter?
Posted by Sheevun Di Guliman
Authors Guliman, Sheevun Di O.; Banse, Jessa Mae S.; Bation, Michael Lloyd C.
Publication date 2020
Conference 13th International Conference on Educational Research (ICER) 2020:
Publisher Faculty of Education, Khon Kaen University, Thailand
Abstract To improve the performance of students in the Certified Public Accountant Licensure Examination (CPALE) in a Philippine state university, this study examined the relationship between the Teaching Efficiency Rating (TER) and the aggregate scores of students in certain CPALE subjects from 2006 to 2018. This study also probed on the preferred dimension of teaching effectiveness as perceived by students. Guided by the Educational Effectiveness Theory, this study made use of the TER as a measure of teaching quality, which is common in the education literature. Regression results showed that in general, the TER does not significantly affect the aggregate scores of students in the CPALE subjects. Meanwhile, results of the online survey among alumni from 2006 to 2018 also revealed that most of them perceived that the current faculty TER instrument does not effectively measure the teaching quality of an instructor. Results appear to support the notion that TERs are inadequate measures of teaching quality, which may have caused the nonrelevance of TERs to students' outcomes. Results of the online survey also revealed that the teacher'™s knowledge on subject matter is perceived as the most important dimension of effective teaching. Based on the findings, it is therefore recommended that evaluation instruments for teaching quality be regularly revisited and revised that will adopt with the changing education landscape and that an institution ought to be cautious in the use of TERs especially for high-stake decisions.
Index terms / Keywords Certified public accountant, higher education, licensure examination, student evaluation of teaching, teaching efficiency