<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01999nam a22002177a 4500</leader>
  <controlfield tag="001">9947</controlfield>
  <controlfield tag="003">OCLRC</controlfield>
  <controlfield tag="005">20260730103757.0</controlfield>
  <controlfield tag="008">230203t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">OCLRC</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">T 657 2020 0010</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Limgenco, Miguel Antonio V.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Ranking in the CPA Licensure examination in relation to Accounting career development:</subfield>
    <subfield code="b">a 5-year retrospective study/</subfield>
    <subfield code="c">Miguel Antonio V. Limgenco, and Michelle C. Villaruel.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Para&#xF1;aque  City:</subfield>
    <subfield code="b">Olivarez College,</subfield>
    <subfield code="c">2021</subfield>
  </datafield>
  <datafield tag="502" ind1=" " ind2=" ">
    <subfield code="a">Undergraduate Thesis</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">This paper aims to determine the relationship between the career development of a certified public accountant (CPA) to their performance during the Certified Public Accountant Licensure Examination (CPALE). The researchers sourced out information using Internet Web pages, books, and related articles. In addition to this, a survey tool was constructed by the researchers to collect data from several CPAs who were related to the study. The data collected was taken from professionals who have been immersed in the field of accountancy for the last five years. Previous parallel studies made in other fields suggest that licensure examination performance does not relate to the development of a person's career. This study proves otherwise as CPAs who scored higher during the CPALE also experienced positive career growth in comparison to those who scored lower. Notably, the profession regarding the fields of accounting relies more on cognitive skills rather than the social aspects often seen in other careers which explains the positive relationship with higher examination performance. The results of this study may serve as inspiration for aspiring examinees to not just meet the minimum requirements to pass the licensure examination but to strive for excellence. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">CPA licensure examination.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">career development.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Villaruel, Michelle C.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">THES</subfield>
    <subfield code="j">T 657 2020 0010</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">9947</subfield>
    <subfield code="d">9947</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">LRC</subfield>
    <subfield code="b">GR</subfield>
    <subfield code="d">2026-07-30</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">T 657 2020 0010</subfield>
    <subfield code="r">2026-07-30 10:37:57</subfield>
    <subfield code="w">2026-07-30</subfield>
    <subfield code="y">THES</subfield>
  </datafield>
</record>
