JURIDICAL AWARENESS: Significant Impact on Aspiring Accountancy Students in

Relation to the Proposed Revision of Law Pertaining to 2 Years Diversified Experience

Required Before Taking CPALE.

Rationale: Juridical awareness is an integral part of life as it empowers individuals with respect
to their legal rights and promotes equity and peace in a sovereign state. A basic knowledge of
law has always been necessary. Hence, a change in the quality, content and complexion of the
law is viewed as a great social necessity. For students who aspire to be an accountant, illiteracy
somehow greatly affects their prospective outcome in life, as such that there is a need to bring
awareness regarding various legal provisions that they could either benefit or would cause them
a dilemma in this ever changing society. The aim of this study is to evaluate the legal
awareness of aspiring accountancy students and the impact on their decision to pursue the
course in relation to the proposed amendment on the accountancy law. The result of this study
offers prospective researchers of this related field significant data that encompass the degree of
legal awareness that students possess in these certain universities. Also, for universities to be
stimulated and emphasize the relevance of juridical awareness for its learners.

Research Instrument
To get the necessary data needed in this study, the researchers will use questionnaires
consisting of three (3) parts. Part 1 gathers the respondents demographic information that
determines their Age, Gender, Year level, and university they’re currently enrolled in. Part II is
the use of “Legal Awareness Scale (LAS) a tool used to evaluate the juridical awareness of the
respondent. Part III is the assessment on the respondents awareness and their perception of
the current proposed amendment of the accountancy law.

The data collected from the questionnaire will be analyzed using statistical methods that answer
the relevance of juridical awareness and the impact of the proposed amendment of the
accountancy law, in relation to the aspirants' drive to pursue accountancy as a course.

Part 1: Respondent’s Profile

1. Name (optional)
2. Age
3. Gender
4. Educational Level
5. University currently enrolled in.
Part II: Legal Awareness Scale (LAS)

1 2 3 4 5

How familiar are you with the existing law

Does the knowledge you currently possess

with regards to law makes you a legal literate
person

To what extent are you juridically unaware?

How aware are you of the current

amendments?

To what extent are you informed with the

provisions of the existing law?

How much do you emphasize the importance

of legal awareness?

To what extent are you informed with the

current revisions of the existing laws?

Part III: Awareness and Perception on the Proposed Amendments

1 2 3 4 5

At what extent is your knowledge with regards

to the proposed amendment of the
accountancy law?

To what extent do you think the amendment

will affect the accountancy program?

How confident are you that this proposed

amendment would provide a positive effect on
aspiring accountancy students?

At what degree does this proposed

amendment affect you in pursuing
accountancy as a course?

How confident are you that the proposed

revision of the law will be implemented
effectively and fairly?
Do you believe that the proposed amendment
of the accountancy law would have a
significant positive impact on students who are
currently pursuing the field of accountancy?

Do you believe that the proposed amendment

of the accountancy law would have a
significant negative impact on students who
are currently pursuing the field of
accountancy?

As an aspiring accountancy student, at what

degree do you think this proposed amendment
would put you in a better position in obtaining
your goal to become a Certified Public
Accountant?

On what degree do you think this proposed

amendment would improve the accountancy
program and profession?