Abstract
ABSTRACT
This study was conducted to determine the preferences of accountancy students for a CPA review center. The study also determined the relative importance of the CPA review center attributes (affordability, conduciveness, reviewers, and track record) in contributing to the total utility of a review center, recognized individual and aggregate models of accountancy students’ preference, and evaluated the most and least preferred combinations of accountancy students’ preference. Conjoint analysis on the responses from 150 graduating Accountancy students revealed that both conduciveness and track record are the most preferred attribute while affordability is the least preferred attribute. On the aggregate level the preferred design model is priced above Php 10,000.00, with less than 50 reviewees in a room, gets reviewers who are book authors, board placers, and with at least 15 years’ reviewer experience, and is reputable for being able to produce board topnotchers/placers.