DARING TO TAKE THE LEAP: FACTORS AFFECTING THE DECISION IN TAKING THE CPA LICENSURE EXAMINATION
This study was intended to determine the socio-demographic profile of the 4th year BS Accountancy Students and the factors affecting their decision in taking the Certified Public Accountant Licensure Examination (CPALE). The study also ascertained the significant difference in the factors affecting the students' decision in taking CPALE when grouped according to their socio-demographic profile. The study was guided by the null hypothesis that there is no significant difference between the factors affecting the decision of the students to take CPALE when grouped according to their profile variable. To collect the data needed, the researcher adapted a survey questionnaire. Moreover, the descriptive method of research was utilized and purposive sampling was used. The following statistical treatment and analysis were applied: Frequency Count for the Socio-Demographic Profile, Likert Scale Value to score the Factors Affecting the Respondents’ Decision to take CPALE, and findings were Weighted. ANOVA and T-test to test the difference affecting the respondents’ decision to take CPALE and their socio-demographic profile. The following results were derived in the course of the conduct of this study; some of the hypotheses were accepted, while others were rejected. All factors highly affected the decision of the students in taking CPALE. It is believed that the result of this study can withstand and overcome different adversities in taking CPALE and develop an intervention program to improve the performance of Cagayan State University in the CPA Licensure Examination.
CPALE, Students’ Decision, GWA, CPA, Socio-Demographic Profile