Preferences of Accountancy Graduating Students of a CPA Review Center

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, conduci...

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Main Authors: Rey Castillo, Enrico C. Yee, Jr.
Format: Article
Language:English
Published: Universitas Nahdlatul Ulama Surabaya 2023-03-01
Series:Business and Finance Journal
Subjects:
Online Access:https://journal2.unusa.ac.id/index.php/BFJ/article/view/3912
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author Rey Castillo
Enrico C. Yee, Jr.
author_facet Rey Castillo
Enrico C. Yee, Jr.
author_sort Rey Castillo
collection DOAJ
description 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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spelling doaj.art-c189c12b1f53466f9d44e2871c9a966d2023-11-01T15:02:42ZengUniversitas Nahdlatul Ulama SurabayaBusiness and Finance Journal2527-48722477-393X2023-03-018110.33086/bfj.v8i1.3912Preferences of Accountancy Graduating Students of a CPA Review CenterRey Castillo0Enrico C. Yee, Jr.1University of Southeastern PhilippinesUniversity of Southeastern Philippines 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. https://journal2.unusa.ac.id/index.php/BFJ/article/view/3912marketingpreferenceconjoint analysissegmentationtargetingpositioning
spellingShingle Rey Castillo
Enrico C. Yee, Jr.
Preferences of Accountancy Graduating Students of a CPA Review Center
Business and Finance Journal
marketing
preference
conjoint analysis
segmentation
targeting
positioning
title Preferences of Accountancy Graduating Students of a CPA Review Center
title_full Preferences of Accountancy Graduating Students of a CPA Review Center
title_fullStr Preferences of Accountancy Graduating Students of a CPA Review Center
title_full_unstemmed Preferences of Accountancy Graduating Students of a CPA Review Center
title_short Preferences of Accountancy Graduating Students of a CPA Review Center
title_sort preferences of accountancy graduating students of a cpa review center
topic marketing
preference
conjoint analysis
segmentation
targeting
positioning
url https://journal2.unusa.ac.id/index.php/BFJ/article/view/3912
work_keys_str_mv AT reycastillo preferencesofaccountancygraduatingstudentsofacpareviewcenter
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