Republic of the Philippines City of Olongapo

GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

Concept Paper

Members:

Amlog, John Rico

Cac, Beverly

Edquiban, Lenar Dean

Ramos, Chaireen

Vinarao, Anthony

BSA 3A A.Y. 2023-2024

 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

Level of Factors Affecting the Decision of 4th Year BS Accountancy Students from Gordon College
to Work after Graduation or to Take the 2025 CPALE

Statement of the Problem

The American Institute of Certified Public Accountants (AICPA) coined accounting as a degree with
360 degrees of opportunities. The path of an accounting student after graduation can only broaden
regarding career options, especially by becoming a Certified Public Accountant (CPA). However, earning
the title is easier said than done as it is considered as one of the hardest licensure examinations which
ranked 5 out of 10 as stated by the Professional Regulation Commission (Esaga, M. A., et al., 2022)
which lowers their resolve to take the examination. Due to the risks involved, students will be conflicted
to decide after graduation between the two: either to apply for a job or to take the CPALE. Moreover, this
decision can be influenced by many factors. Hence, the researchers aim to determine the level of factors
affecting the decision of 4th year BS Accountancy students from Gordon College to work after graduation
or to take the 2025 CPALE. This study will propose a self-assessment guide that will help the students in
making their decisions thoroughly.

Literature Review

Motivation Theory

This motivation theory is also known as expectation theory that explains any level of motivation is
influenced by the expected outcomes of an individual based on his/her actions (Joshi, PL, 2022). It
explains the intensity, direction, and perseverance of an individual to achieve his goals (Sebayang, MM &
Muda, I, 2020). Basically, it talks about the relationship between effort and performance, between
performance and reward. This theory may influence the decisions of students after they graduate to seek
for employment or to take the CPA test.

Certified Public Accountant Licensure Examination (CPALE) as a Professional Examination

Licensure examination is like a passport to get the professional title for a certain degree. CPALE or the
Certified Public Accountant Licensure Examination is a professional examination intended only for the
Accountancy degree program. (Esaga, M. A., et al., 2022). There is a rising difference between the
number of students graduating with accounting degrees and the number of applicants taking the CPA test,
which is an excellent sign for the profession even if there is a demand for CPAs (Coe, M., 2016).

The Degree of Influences on Students' Decisions or The Importance of Stduents’ Decision-making skills
Regarding chuchu

There are several factors that may influence decision-making of students in different circumstances. In
a career choice setting, decision-making skills can make all the difference as they can determine growth
and future (Esaga, M. A., et al., 2022). Hence, it is essential to develop such ability during the student life.
As a skill, decision-making, also known as strategic/critical thinking is emphasized by the Core
Competency Framework for Entry to the Philippine Accountancy Profession that a professional CPA
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

should demonstrate. Specifically, this study assessed four (4) critical elements that are indicators of
decision-making whether it comes to taking CPALE or employment after graduation.

Goal Statement

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 respondents of this study will be the (exact number of participants) officially enrolled (2024-
2025) graduating Accountancy students from Gordon College which includes (no. of) males and (no. of)
females. Complete enumeration sampling was used since the target respondents are only few in count.

This study was intended to determine the level of factors affecting the decision of 4th year BS
Accountancy students from Gordon College to work after graduation or to take the 2024 CPALE.

Specifically, this study sought to find answers for the following questions:

1. What is the demographic profile of 4th year BS Accountancy Students in terms of:

1.1 Age

1.2 Gender

1.3 Civil Status

1.4 Parent’s Occupation Status

1.5 Monthly Family Income

1.6 Number of Household member earning for a living

2. What are the factors affecting the decision of the student in terms of:

2.1 Financial Status

2.2 Peer Pressure

2.3 Parent’s Influence

2.4 School’s Teaching Influence

3. Is there a significant difference between the demographic profile of the respondents and the
identified factors?

4. What are the commonly faced challenges by the students in making the decision?

5. Based on the study, what appropriate self-assessment guide can be proposed??

Significance of the Study

 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

This study aims to determine the level of factors affecting the decision of 4th year BS Accountancy
students from Gordon College to work after graduation or to take the 2024 CPALE. The following will be
the beneficiaries of the study:

For the students,

For the professors,

For the school,

For parents,

For future researchers,

- “Nag-add lang ako ng parents since kasama sa variables natin ung Parent’s Influence at
nakasaad na isa sila sa nirekumenduhan sa study”.
- Ung mga may highlight di ako sure, pa-check na lang
- Pa triple-check lahat.