Motivation and intention of accountancy students to pursue the certified public accountant license

Paper ID: Abstract-IEESCon-2023-013

Abstract

The aim of this study is to assess the level of motivation of accountancy students and to determine the relationship between the motivation and intention of accountancy students to pursue the certified public accountant license using quantitative non-experimental descriptive design a total of 312 students were surveyed. The results indicate that all listed indicators and overall motivation have a High descriptive equivalent. Out of all the total respondents, 52.2% of respondents were certain, 46.2% were probable, and only 1.6% were unlikely to take the licensure exam. Major findings show that the two variables have a significant relationship but very weak positive correlation. This means that a higher level of motivation means a higher level of intention of students to take the licensure exam, but the level of increase is only minimal. The results of the study appear to indicate that to favorably influence and motivate students to pursue the professional examination, educators, Higher Education Institutions, professional bodies, and government must play their role accordingly. Positive information about the field may help the students to take the rigorous licensure exam and still stay motivated despite the challenges it brings.