Motivational Factors Influencing Accountancy Students of Aldersgate College to Become Certified Public Accountant
Kcy Faith Pumihic | Mercedes B. Pumihic | Thea Rose Leonardo
Abstract:
The study examines the factors influencing students' decisions to pursue accounting certification and their impact on Certified Public Accountant (CPA) qualification. It focuses on academic, financial, social, and career
motivations, investigating their relationships with age, gender, and year
level. Utilizing the convergent parallel method with a descriptive correlational approach and stratified random sampling, the research was confined
to Aldersgate College, Inc. A survey questionnaire was administered to 115
accountancy students across all year levels.
The findings suggest several key insights. Firstly, students aged 19-20,
predominantly female, and in their first year exhibit a heightened interest
in accounting certification. Financial, social, and career motivations
emerge as the most influential factors, with academic motivation following
closely behind. Secondly, while significant correlations exist between motivational factors and age/gender, their relationship with year level is comparatively weaker. Notably, motivational factors display a positive association with age and gender, indicating their substantial influence. Conversely, the correlation with year level is marginal, suggesting its limited
impact. Consequently, age and gender emerge as more salient variables
than year level in driving students' motivation towards CPA certification.
These findings have important implications for accounting educators,
policymakers, and practitioners who can use them to develop more effective strategies to motivate accounting students towards achieving CPA certification and success in their careers.
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