Student’s Decision: A Key to Certified Public Accountant

Universal Journal of Educational Research 1 (1):44-55 (2022)
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This study was intended to determine the level of factors affecting the decision of 4th year BS Accountancy students from College of Maasin to work after graduation or to take the 2022 CPALE. In order to determine the factors affecting the decision of the graduating Accountancy students, the researchers adopted the descriptive survey design. Descriptive survey is a sort of descriptive study that uses surveys to collect data on a variety of issues. The goal of this information is to see how different circumstances can be obtained among the respondents. The following results were derived in the course of the conduct of this study; There is bigger percentage of female than of male where 26 out of 27 belongs to the age group of 20 to 22. Majority of the student’s parent’s occupation status is working. Conversely, most of them only earns P2,000 to P5,000 per month even though the household member earning for a living is 1 to 4 members, the first 3 factors namely financial status, peer pressure and parent’s influence were found to slightly affect the decision of the student with regards to taking the CPALE or to work after graduation. The last factor, school’s teaching influence turned out that it somewhat affects the decision of the students, there is a significant difference between the teaching influence factor and the demographic profile of gender while on the age and parent’s occupation status, it has a significance difference with financial status factor. As BSA students taking a course where a licensure examination awaits after graduation, it is necessary to take some factors into consideration before coming up into a decision regarding taking the CPALE or to work after graduation. Based on the results of the study, the level of factors to affect the decision of the students was determined. It has been shown in the results that the three factors namely financial status, peer pressure and parent’s influence can slightly affect the student’s decision. However, among three, peer pressure has the highest weighted mean rating of 2.86. On the other hand, the school’s teaching influence has the lowest weighted mean rating of 2.29 which means it can somewhat affect the decision of the student.


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