Abstract
Amid the increasing number of BS Accountancy graduates from Laguna University, their low participation rate in the Licensure Examination for Certified Public Accountants (LECPA) has become a concerning trend. Thus, this research investigates whether financial constraints, educational preparedness, motivation issues, and changes in career aspirations influence LU-BSA graduates' decision not to take the LECPA. The respondents of the study were 148 LU-BSA graduates from 2022 to 2024. The researchers employed a quantitative design and used the stratified sampling technique and Slovin’s formula to determine the sample size. Spearman's rho was utilized to assess the relationship between the variables.The analysis revealed financial constraints as the primary factor discouraging graduates from taking the LECPA, with a mean score of 2.94 and SD of 0.92, followed by educational preparedness and changes in career aspirations. Motivation issues showed less influence but remained relevant. Spearman's rho showed that all four factors have a significant relationship with graduates ' decisions. These indicated that financial constraints, educational preparedness, motivation issues, and changes in career aspirations had a considerable influence on the decision-making of BSA graduates in taking the board examination. The analysis also revealed a moderate internal relationship between educational preparedness and motivation issues. This indicates that graduates’ exam readiness is closely tied to their motivation. Overall, although the data imply that LU-BSA graduates are inclined to postpone the LECPA due to practical and personal considerations, the intention to pursue it remains present for many. The findings emphasize that graduates’ decisions to pursue the LECPA are shaped by a combination of economic, motivational, academic, and career-related considerations. LECPA support programs, such as subsidized reviews, integration of review-oriented modules, and mentorship programs with LU-BSA LECPA passers, are recommended to improve graduates’ participation and performance in the LECPA.
Keywords
Financial Constraints, Education Preparedness, Motivation Issues, Change in Career Aspiration, Licensure examination
Citations
IRE Journals:
Arizapa, Jamela L., Dagunan, Sophia P., Danglay, Clarisse O.; De Guzman, Cristina A., Dela Cruz, Clarice Dimple R.; Lacao-Cao, Mark Johnny D., Silvano, Paoline Mae G.; Villena, Lovelyn T. "Factors Influencing the Decision of BSA Graduates in Taking the LECPA" Iconic Research And Engineering Journals Volume 9 Issue 10 2026 Page 3109-3120 https://doi.org/10.64388/IREV9I10-1716849
IEEE:
Arizapa, Jamela L., Dagunan, Sophia P., Danglay, Clarisse O.; De Guzman, Cristina A., Dela Cruz, Clarice Dimple R.; Lacao-Cao, Mark Johnny D., Silvano, Paoline Mae G.; Villena, Lovelyn T.
"Factors Influencing the Decision of BSA Graduates in Taking the LECPA" Iconic Research And Engineering Journals, 9(10) https://doi.org/10.64388/IREV9I10-1716849
About IRE Journals
IRE Journals is an open access online journals established with an aim to publish high quality of research work in various diciplines. We have more than 6 years in publications. Over 2500+ papers already published.
Important Links
For Authors
Volume 8:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 7:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 6:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 5:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 4:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12Volume 3:
Issue 1, Issue 2, Issue 3, Issue 4, Issue 5, Issue 6, Issue 7, Issue 8, Issue 9, Issue 10, Issue 11, Issue 12