2

APPROVAL SHEET
This thesis entitled PERCEPTIONS OF STUDENTS ON ACCOUNTING
PROFESSION AND CAREER INTENTION, prepared and submitted by JOHN
LEE A. GUQUIB, NICHOL S. PONTERAS JR. AND CARYL DEANNE F.
VILLAR in partial fulfillment for the degree, Bachelor of Science in Accounting
Technology has been examined and is hereby endorsed.
NOEL T. CASOCOT, Ed.D
Adviser

PANEL OF EXAMINERS
Approved by the Thesis Committee on Oral Examination with a Grade of
_______.

LUCENA O. ASIDOY, Ed. D

Chairman

MARY CRIS L. LUZADA, CPA, MSA

Member

GRACE SANTA T. DACLAN, Ed. D.

Member

Accepted and Approved in partial fulfillment of the requirements for the

Degree, Bachelor of Science in Accounting Technology Education.

JANET T. MATUGUINAS, CPA, MBA

Program Head, Accounting Education

GRACE SANTA T. DACLAN, Ed. D.

Dean of College

3
ACKNOWLEDGMENT
The researchers owe a lot to a number of people, which make their own
unique contributions to the development of this study. Their involvement take the
form of a praise, a challenge and assistance, all of which the researchers extend
their heartfelt thanks.
First and foremost to the Lord Jesus, who made everything possible;
The researchers would like to express their overwhelming gratitude to
their loving Parents who had given their full support through encouragement,
understanding, financial, and moral support.
Their subject teacher, Dr. Grace Santa T. Daclan, for advising and
facilitating them to pursue this research work.
Their adviser, Dr. Noel T. Casocot, for imparting his learning, spending
his time and support to make this thesis possible.
Their panel members, Mary Cris L. Luzada, CPA, MSAand Dr. Lucena
O. Asidoy, for working hard just to instruct and educate them throughout the
journey of this study.
Their statistician, Prof. Joseph Agad, for the help in computing the data
collected in this research.
Their grammarian, Dr. Guadalupe M. De Leon, for her proper correction
of grammar.
The researchers feel much indebted to these people just to make this
study a reality.
-The RESEARCHERS

4
DEDICATION

We heartily dedicate this work to our

ALMIGHTY GODfor giving us strength, knowledge and wisdom that
enable us to realize our endeavor..

We would like to extend also our endless

thanks to our family who have been
our constant inspiration
that keeps us on the move and finish our study

John Lee, Nichol and Caryl

THESIS ABSTRACT
Title

PERCEPTIONS OF STUDENTS ON
ACCOUNTING PROFESSION AND
CAREER INTENTION

Researchers

JOHN LEE A. GUQUIB

NICHOL S. PONTERAS JR.
CARYL DEANNE F. VILLAR

Statement of the Research Problem

This study aimed to determine the perceptions of students on accounting
profession and career intention.
Specifically, this study sought answers to the following:
1. What is the level of perceptions of students on the accounting
profession in terms of:
1.1 job outcome;
1.2 job requirements;
1.3 reputation;
1.4 self-efficacy; and
1.5 feeling about accounting profession?
2. What is the level of career intentions of the students?
3. Is there a significant difference on the level of career intention of
students when grouped according to gender?
4. Is there a significant relationship between the level of perceptions of
students on accounting profession and their career intention?
5. What domain will significantly influence on the students towards their
career intention?
Hypothesis

6
The following hypotheses were tested at 0.05 level of significance:
1. There is no significant difference on the level of career intention of
students when grouped according to gender.
2. There is no significant relationship between the level of the perceptions of
students on accounting profession and career intention.
3. There is no domain that significantly influences the students towards their
career intention.
Summary
The analysis of data had obtained the following statistical results: The
overall mean for Perception on Accounting Profession was 4.5 or very high. The
Career Intention had 4.42 or very high.
All students have the same level of perceptions on accounting profession.
Job outcome has a mean of 4.54 with standard deviation of 0.62 described as
very high level. Job requirements have a mean of 4.57 and standard deviation of
0.55 with descriptive equivalent of very high level. Reputation has a mean of 4.43
and standard deviation of 0.63 with a descriptive equivalent of very high level.
Self-efficacy has a mean 4.45 and standard deviation of 0.45 with a descriptive
equivalent of very high level. Feeling towards accounting profession has a mean
of 4.52 and standard deviation of 0.58 with a descriptive equivalent of very high
level.
Computations revealed that t-value is 1.06 while P-value is 0.29, higher
than the significance level (=0.05); therefore the null hypothesis was not

7
rejected. This means that there is no significant difference on the level of career
intention when grouped according to gender.
In the relationship between thelevel of perceptions of students on
accounting profession and their career intention, r-value and P-value are 10.9
and 0.001 respectively. The same result showed that the P-value is lower than
the level of significance which is at 0.05. The null hypothesis is therefore
rejected. Such implies that there is significant relationship in the perception of
students on accounting profession and career intention of the accounting
students in UM Tagum College.
Computations revealed that the probability level of job requirements and
feeling towards accounting profession are 0.124 and 0.089 respectively, higher
than the significance level (0.05); therefore the null hypothesis was not rejected.
This means that these domains have no significant influence in the students
towards their career intention.
Study also revealed that job outcomes, reputation, and self-efficacy have
probability level lower than the significance level. Thus, the null hypothesis was
rejected. Such implies that these domains have significant influence to students
towards their career intention.
Conclusions
In view of the findings of the study, the following conclusions are drawn:
1. The level of perception of on accounting profession of the students is
very high.
2. The level of career intention of the students is very high.

8
3. There is no significant difference on the level of career intention when
grouped according to gender.
4. There is a significant relationship between the level of perception of
students on accounting profession and the level of career intention of accounting
students.
5. Among the five indicators, job outcome, self-efficacy and reputation
have significant influence in the career intention of the students.
Recommendations
The results of the study lead the researchers to recommend the following:
1. The administration must continue providing programs to the students
that can raise their perception about accounting job outcomes, since it can
significantly affect their career intention. Thus, we recommend that giving
students proper training with regards to their chosen career is necessary, like
supervising students in their OJT subject for them to be properly exposed in the
different fields of accounting profession.
2. Self-efficacy of the students must be maintained, since it is one of the
factors that influence students' career intention. Thus, the researchers
recommend that teachers must continue encouraging students to focus more on
a given task; providing students different activities that will increase their
capabilities in handling any difficult and challenging tasks. Furthermore we
recommend that guidance counselors must provide necessary assistance like
programs that will demonstrate what self-efficacy is and the advantages it will
bring.

9
3. Students must continue to expose themselves to what their future job
outcome is and must know their priorities in order to perform better, while on the
other hand, upcoming freshmen must be well oriented with the hardship,
benefits, and qualifications of the accounting course for them to choose the
accounting career with better understanding.

Submitted by:
JOHN LEE A. GUQUIB
NICHOL S. PONTERAS JR.
CARYL DEANNE F. VILLAR
Researchers

Noted by:
NOEL T. CASOCOT, Ed.D
Adviser

Approved by:
JANET T. MATUGUINAS, CPA, MBA
Program Head
College of Accounting Education
TABLE OF CONTENTS
TITLE PAGE

10
APPROVAL SHEET

ii

ACKNOWLEDGEMENT

iii

DEDICATION

iv

THESIS ABSTRACT

TABLE OF CONTENTS

LIST OF TABLES

xiii

LIST OF FIGURE

xiv

Chapter
1 THE PROBLEM AND ITS SETTING

Background of the Study

Statement of the Research Problem

Hypothesis

Theoretical and Conceptual Framework

Significance of the Study

Definition of Terms

2 REVIEW OF RELATED LITERATURE

3 METHOD

8
24

11
Research Design

24

Research Subject

24

Research Instrument

25

Data Gathering Procedures

26

Statistical Treatment of Data

27

4 PRESENTATION AND ANALYSIS OF FINDINGS

28

Level of Perceptions of Students

On Accounting Profession

28

Level of Career Intentions

of the Students

29

Difference on the Level of

Career Intentions of Students
when Grouped According to Gender

32

Relationship between the Level of

Perceptions of Accounting profession
and their Career Intentions

34

Influence of the Perception of Students on

Accounting Profession in the Career Intention

36

5 SUMMARY, CONCLUSION, AND RECOMMENDATION

Summary
Conclusion
Recommendation
REFERENCE
APPENDICES
A Letter to Registrar
B Letter of Request
C Questionnaire

39
39
40
41

CURRICULUM VITAE

49

46

12

LIST OF TABLES

Table

Title

Page

Level Of Perceptions On Accounting Profession

30

Level of Career Intention

31

Significant difference on the level of career

intentions of students when grouped according

13

to gender

33

Relationship between the level of perceptions

of accounting profession and their career intentions
of first year accounting students in UM Tagum College

35

Regression Analysis on the Influence of the

Perception on accounting profession in the
career intention

38

14
LIST OF FIGURE

Figure
1

Title
The Conceptual Framework of the Study

Page
5