A study on the performance of colleges preparing CPA candidates and identification of institutional factors that affect the same in Kenya

Abstract

This research sought to evaluate performance of colleges preparing CPA candidates and identify institutional factors affecting the same in Kenya. This study was necessitated out of the curiosity to know exactly what happens in these colleges as they have sprung from all corners, yet the supply of CPA professional accountants remained inadequate. Both primary as well as secondary data were gathered from colleges in Nairobi and Central Provinces. The sample represented 37.3% of the total population of colleges preparing CPA candidates. The primary data was collected from Heads of Business Departments, Heads of Accountancy Courses and Librarians. Primary data were based on those institutional factors that had been established through research to affect performance in examinations. Secondary data on performance of colleges in CPA examinations were collected from KASNEB records. This data were subjected to Descriptive Statistics, Backward Side Step Multiple Regression, and Factor Analysis. The following seven institutional factors were identified and ranked in order of their contribution to performance in CPA examinations. • Textbooks • Teachers/ trainers qualification and experience • Programme arrangements • Teachers Motivation • Student Selection criteria • Teachers and Students Discipline • Other teaching aid materials e.g. pamphlets The institutional factors so identified through Backward Multiple Regression and Factor Analysis explained 79.8% of college performance in CPA examinations.