Research Intro

Vision Mission
MABINI COLLEGES provides quality
Mabini Colleges, Inc.

MABINI COLLEGES shall cultivate a instruction, research and extension service
programs at all educational levels as its
CULTURE OF EXCELLENCE in education. monumental contribution to national and global
growth and development. Specifically, it
College of Business Administration and Accountancy

transforms students into: God-fearing, Nation-
loving, Earth-caring, Law-abiding, Productive, and
Locally and Globally competitive persons.
Daet, Camarines Norte
“FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN ACCOUNTANCY
GRADUATES TO PRIORITIZE WORK OVER TAKING CPA LICENSURE
EXAMINATION”
BAGTAS, ANGEL APRIL T.
FERNANDEZ, MARK EDDIE A.
FREYRA, KAYCE Z.
2023
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Vision Mission


“FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN ACCOUNTANCY
GRADUATES TO PRIORITIZE WORK OVER TAKING CPA LICENSURE
EXAMINATION”
A Thesis
For the Course
Accountancy Research
Presented to the
Faculty of the College of Business Administration and Accountancy
Mabini Colleges, Incorporated
In Partial Fulfillment
of the Requirements for the Degree
Bachelor of Science in Accountancy
BAGTAS, ANGEL APRIL T.
FERNANDEZ, MARK EDDIE A.
FREYRA, KAYCE Z.
2023
RECOMMENDATION FOR ORAL EXAMINATION
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This thesis is entitled, “FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN
ACCOUNTANCY GRADUATES TO PRIORITIZE WORK OVER TAKING CPA
LICENSURE EXAMINATION” prepared and submitted by APRIL ANGEL T. BAGTAS,
MARK EDDIE A. FERNANDEZ AND KAYCE Z. FREYRA, in partial fulfillment of the
requirements for the degree Bachelor of Science in Accountancy has been examined and is
recommended for acceptance and approval for Final Oral Examination.
GAIL D. ABASOLO, DBA

Adviser
RESEARCH COMMITTEE
ELMER A. DELOS ANGELES JR., M. Math

Chairman
JOEY B. BERINGUELA, CPA
Member
REXMAR CHRISTIAN L. BERNARDO, CPA, MBA
Member
XEREZ A. SINGSON, CPA
Member
ACCEPTED and APPROVED for Final Oral Examination
ISABELITA F. ZABALA, MBA

Dean, College of Business Administration and Accountancy
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APPROVAL SHEET
Result of the Oral Examination for APRIL ANGEL T. BAGTAS, MARK EDDIE A.
FERNANDEZ AND KAYCE Z. FREYRA candidates for the degree Bachelor of Science
in Accountancy.
Thesis: FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN

ACCOUNTANCY GRADUATES TO PRIORITIZE WORK OVER TAKING
CPA LICENSURE EXAMINATION
Place: Mabini Colleges, Incorporated

Date: December 2023
This is to certify that the above researchers passed the oral examination with
final rating of __________ %.
ORAL EXAMINATION COMMITTEE ACTION
ELMER A. DELOS ANGELES JR., M. Math (Chairman) ________________
JOEY B. BERINGUELA, CPA(Member) ________________
REXMAR CHRISTIAN L. BERNARDO, CPA, MBA (Member)_______________
XEREZ A. SINGSON, CPA (Member) ________________
GAIL D. ABASOLO, DBA (Member) ________________

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CERTIFICATION OF THE SECRETARY
This is to certify that the suggestions given by the Panel of Examiners in
connection with the Oral Examination of APRIL ANGEL T. BAGTAS, MARK EDDIE A.
FERNANDEZ AND KAYCE Z. FREYRA in defense of the thesis entitled, “FACTORS
INFLUENCING THE BACHELOR OF SCIENCE IN ACCOUNTANCY GRADUATES
TO PRIORITIZE WORK OVER TAKING CPA LICENSURE EXAMINATION” were
complied with.
GAIL D. ABASOLO, DBA

Secretary, Oral Defense Panel
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CERTIFICATION OF THE EDITOR
This is to certify that the thesis of APRIL ANGEL T. BAGTAS, MARK EDDIE A.
FERNANDEZ AND KAYCE Z. FREYRA entitled “FACTORS INFLUENCING THE
BACHELOR OF SCIENCE IN ACCOUNTANCY GRADUATES TO PRIORITIZE
WORK OVER TAKING CPA LICENSURE EXAMINATION” was edited by the
undersigned.
Name of Editor
Editor
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AUTHORIZATION PAGE
The thesis entitled “FACTORS INFLUENCING THE BACHELOR OF SCIENCE
IN ACCOUNTANCY GRADUATES TO PRIORITIZE WORK OVER TAKING CPA
LICENSURE EXAMINATION” submitted to Mabini Colleges, Inc.'s College of Business
Administration and Accountancy, which is deposited in the library of CBAA Research
Unit and the Main Library and is to be utilized with due consideration for the authors'
rights. The authors lend an opportunity to lend a copy or photocopy to eligible borrowers
in exchange for proper credit in subsequent published or unpublished work.
The Dean of the College of Business Administration and Accountancy may grant
permission for prevalent copying of this work for educational purposes. It is understood
that without explicit authorization, no copying or publication of this document for
financial gain is prohibited.
APRIL ANGEL T. BAGTAS

MARK EDDIE A. FERNANDEZ
KAYCE Z. FREYRA
December 2023

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ACKNOWLEDGEMENT
The journey from conception to completion of this thesis has been marked by
collaborative efforts and shared insights. It is with a sense of humility and deep
appreciation that take a moment to recognize the profound impact of the various
contributors who have left their mark on this research. Whatever has been achieved and
whatever the outcome of every endeavor, there is a great source of all work, striving,
guidance, and gracious favors.
The researchers would like to express their sincere gratitude to their thesis
adviser, Mrs. Gail D. Abasolo, LPT, MBA, for her unwavering support of this study; for
her patience, drive, passion, and vast expertise. Her advice benefits the researchers
from start to finish. Working under her guidance provided the researchers with an
astounding amount of knowledge. Her unwavering assistance helped the researchers
overcome difficulties along the way. Her ideas were very valuable in completing this
paper.
The researchers would like to express their gratitude to their valued professor,
Mr. Rexmar Bernardo, CPA, MBA, for his valuable guidance and dedication in
accomplishing this thesis. To the panel of experts, Mr. Elmer Delos Angeles Jr., M. Math, Mr.
Joey B. Beringuela, CPA, MBA, and Mr. Rexmar Christian L. Bernardo, CPA, MBA, and Mr.
Xerez A. Xingson, CPA, MBA. The researchers gratefully acknowledge their abilities, valuable
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criticism, and recommendations, which were valuable during this study. Their insightful critique
motivated the researchers to enhance their study.
The researchers sincerely acknowledged the thoughtfulness of the BSA
Graduates of Mabini Colleges who generously contributed their time and knowledge to
this study. The researchers have been exceptionally grateful for your support in serving
as the main source for this study, without their willingness to share their experiences,
this research would not have been possible. the researchers have been exceptionally
grateful for your support in serving as the main source for this study.
The researchers were also grateful to Mr./Ms. for sparing time and effort by
revising the grammatical arrangement and overall structure of this study.
It is also worthwhile to express our gratitude to the researchers' cherished
parents and loved ones for their unending support, moral encouragement and
understanding during the challenging phases of this project. Their support was
instrumental in maintaining focus and motivation.
To the researchers themselves, thank you for your enthusiasm and dedication to
carrying out this study completely. Foremost, to the Almighty God who provided us with
knowledge, patience, and strength and opportunity to begin and complete this study.
A.A.T.B.
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M.E.A.F
K.Z.F.
DEDICATION
This study was wholeheartedly dedicated to our loving parents, to our
brothers, sisters, relatives, friends, and classmates; to BSA Graduates of Mabini
Colleges, Inc., to Certified Public Accountants; to our research adviser and panel of
experts; to future researchers; More than anything, we dedicated this research to God.
For his direction, strength, mental power, protection, and abilities, as well as for
providing us with a happy and healthy life.
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THESIS ABSTRACT
TITLE: FACTORS INFLUENCING THE BACHELOR OF SCIENCE

IN ACCOUNTANCY GRADUATES TO PRIORITIZE WORK
OVER TAKING CPA LICENSURE EXAMINATION
AUTHOR: APRIL ANGEL T. BAGTAS
MARK EDDIE A. FERNANDEZ
KAYCE Z. FREYRA
TYPE OF DOCUMENT: Thesis
TYPE OF PUBLICATION: Unpublished
INSTITUTION: Mabini Colleges, Incorporated
KEYWORDS: Graduates, Certified Public Accountants, Accountancy
Graduates, Work, CPALE, Personal, Financial, Social Factors and
Bachelor of Science in Accountancy
ABSTRACT:
This study, entitled “Factors Influencing the Bachelor of Science Accountancy
Graduates
to Prioritize Work Over Taking the CPA Licensure Examination”, is a descriptive
correlational study that investigate the factors influencing the BSA graduates of Mabini
Colleges such as personal, financial and social factors in prioritizing work over taking
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CPALE. This study utilized non-probability sampling thus collecting data from 60
respondents of BSA graduates in Mabini Colleges. A survey questionnaire that contains
closed-ended questions is administered and later analyzed through the use of statistical
tools such as the weighted mean, percentage, ranking and one-way ANOVA. The
findings show that in terms of personal factors of the graduates, believing that there are
a lot of opportunity whether you are a CPA or not are rated as agree while students who
don’t have plans on taking CPALE is rated disagree. Further, when it comes to financial
factors students who need to have source of funds for review center fee is rated agree
while lack of money to take the exam is rated as neutral. Moreover, when it comes to
social factors, pressure by the thought of improving the future life status are rated as
agree by the respondents while having contacts with large corporations who cam assist
them to discover better opportunities is rated neutral. In the end, the designed
development plan that encourages the Bachelor of Science in Accountancy Graduates
to prioritize taking CPA Licensure Examination over work.
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TABLE OF CONTENTS
Page
COVER PAGE i
TITLE PAGE ii
RECOMMENDATION FOR ORAL EXAMINATION iii
APPROVAL SHEET iv
CERTIFICATION OF THE SECRETARY v
CERTIFICATION OF THE EDITOR vi
AUTHORIZATION PAGE vii
ACKNOWLEDGEMENT viii
DEDICATION x
ABSTRACT xi
TABLE OF CONTENTS xiii
LIST OF FIGURES xvii
LIST OF TABLES xvii
CHAPTER 1 THE PROBLEM
Introduction 1
Statement of the Problem 3
Hypothesis 4
Significance of the Study 4
Scope and Delimitation 5
Definition of Terms 6
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Notes 8
CHAPTER 2 REVIEW OF RELATED LITERATURE AND STUDIES
Related Literature 10
Related Studies 15
Synthesis of the State-of-the -Art 21
Gap Bridged by the Study 23
Theoretical Framework 23
Conceptual Framework 27
Notes 30
CHAPTER 3 RESEARCH DESIGN AND METHODOLOGY
Research Design 33
Sources of Data 34
Respondents of the Study 34
Sampling Technique 35
Research Instrument 35
Data Gathering Procedure 36
Statistical Tool 38
Notes 39
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CHAPTER 4 FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN
ACCOUNTANCY GRADUATES TO PRIORITIZE WORK OVER TAKING CPA
LICENSURE EXAMINATION
Profile of the Respondents 40
Factors Influencing BSA Graduates 45
Test for the significant difference between the 55
factors that influence the graduates prioritize work
based on their profiles
Development Plan that encourages Bachelor of 57
Science in Accountancy to Prioritize taking CPA
Licensure examination over Work
Notes 61
CHAPTER 5 SUMMARY, FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS
Summary 63
Problem 1 64
Problem 2 64
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Problem 3 65
Problem 4 65
Conclusions 66
Recommendations 67
BIBLIOGRAPHY 68
APPENDICES
76
Appendix A Letter Request to the Deans Office
Appendix B Survey Questionnaire 77
Appendix C SPSS Result of One- way ANOVA 81
Appendix D Documentation 82
Appendix E Result of Plagiarism Analysis 83
CURRICULUM VITAE 84
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LIST OF FIGURES
Figure Number Tittle Page

1 Theoretical Paradigm 26
2 Conceptual Framework 29
3 Development Plan 60
LIST OF TABLES
Table Number Tittle Page

1 Distribution of Respondents in 40
Terms of Age
Terms of Gender
Terms of Civil Status
Terms of Parent Occupation Status
Terms of Household Monthly Income
6 Personal Factors Affecting BSA 46
Graduates’ Decision
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7 Financial Factors Affecting BSA 49

8 Social Factors Affecting BSA 52
9 Analysis of Variance Table of significant 56
differences between profile and the factors
that influence the graduates prioritize work
xviii

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Vision Mission

MABINI COLLEGES provides quality

Mabini Colleges, Inc.

College of Business Administration and Accountancy

Daet, Camarines Norte

“FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN ACCOUNTANCY

GRADUATES TO PRIORITIZE WORK OVER TAKING CPA LICENSURE

BAGTAS, ANGEL APRIL T.

FERNANDEZ, MARK EDDIE A.

MABINI COLLEGES provides quality

Mabini Colleges, Inc.

College of Business Administration and Accountancy

Daet, Camarines Norte

“FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN ACCOUNTANCY

GRADUATES TO PRIORITIZE WORK OVER TAKING CPA LICENSURE

BAGTAS, ANGEL APRIL T.

FERNANDEZ, MARK EDDIE A.

RECOMMENDATION FOR ORAL EXAMINATION

MABINI COLLEGES provides quality

Mabini Colleges, Inc.

College of Business Administration and Accountancy

Daet, Camarines Norte

This thesis is entitled, “FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN

ACCOUNTANCY GRADUATES TO PRIORITIZE WORK OVER TAKING CPA

LICENSURE EXAMINATION” prepared and submitted by APRIL ANGEL T. BAGTAS,

MARK EDDIE A. FERNANDEZ AND KAYCE Z. FREYRA, in partial fulfillment of the

recommended for acceptance and approval for Final Oral Examination.

GAIL D. ABASOLO, DBA

ELMER A. DELOS ANGELES JR., M. Math

ACCEPTED and APPROVED for Final Oral Examination

ISABELITA F. ZABALA, MBA

MABINI COLLEGES provides quality

Mabini Colleges, Inc.

College of Business Administration and Accountancy

Daet, Camarines Norte

Thesis: FACTORS INFLUENCING THE BACHELOR OF SCIENCE IN

Place: Mabini Colleges, Incorporated

Date: December 2023

ORAL EXAMINATION COMMITTEE ACTION

ELMER A. DELOS ANGELES JR., M. Math (Chairman) ________________

JOEY B. BERINGUELA, CPA(Member) ________________

REXMAR CHRISTIAN L. BERNARDO, CPA, MBA (Member)_______________

XEREZ A. SINGSON, CPA (Member) ________________

GAIL D. ABASOLO, DBA (Member) ________________

ISABELITA F. ZABALA, MBA

MABINI COLLEGES provides quality

Mabini Colleges, Inc.

College of Business Administration and Accountancy

Daet, Camarines Norte

CERTIFICATION OF THE SECRETARY

This is to certify that the suggestions given by the Panel of Examiners in

FERNANDEZ AND KAYCE Z. FREYRA in defense of the thesis entitled, “FACTORS

INFLUENCING THE BACHELOR OF SCIENCE IN ACCOUNTANCY GRADUATES

TO PRIORITIZE WORK OVER TAKING CPA LICENSURE EXAMINATION” were

GAIL D. ABASOLO, DBA

MABINI COLLEGES provides quality

Mabini Colleges, Inc.

College of Business Administration and Accountancy

Daet, Camarines Norte