Abstract
The study aimed at determining factors that influence
performance in CPA examinations conducted by KASNEB. Two
approaches were used: FIRST was to determine students
characteristics that influence completion period of CPA
examinations. A sample of 190 candidates who qualified was
selected from the entire population of 1,865 candidates who
~ad qualified as at December, 1996. SECOND, an effort was
made to determine factors that influence whether a
candidate would pass the CPA section 6 examination or fail.
A tota1 of 112 candidates who sat the December, 1995 and
June, 1996 examinations and passed was analyzed alongside
a sample of 146 candidates drawn from a total population of
1007 candidates who did not pass in the two sittings.
On each of the approaches, Correlation, Multiple
Regression, Stepwise Regress,ion",Multiple Discriminant and
Stepwise Discriminant analyses were conducted. In both
cases, mode of study, educational background and occupation
were found to be very sig~ificant variables. Age appeared
also but with the least significance. Analysis II
identified Kenya College of Accountancy as a college that
positively influenced passin~.- Analysis Igave emphasis on
the manner of attempting the examination. Eng1ish and ,
mathematics at '0' level also showed a positive association with completion period.
Regression analysis revealed that variables identified
explained 80% of the reasons influencing completion period.
Discriminant analysis showed that the same variables
constituted over 90% of the discriminating attributes
between those candidates who finish the course within a
short time and those who take along time to comp1ete.
Variables covered in influencing passing however could only
apcount for 30% of the reasons for passing or not passing
under regression analysis and had only 35% discriminative
abi1ity between those candidates who fai1 and those who
pass. This means that over 70% of the reasons for passing
or not passing were not captured in this set of variables.
Consequent 1y, there is need to search and estab1ish the
factors that constitute the remaining 70%. In all the
analyses, Regression and Discriminant Analyses strongly
agreed on the findings.
