What question did this study set out to answer?

This research aims to explore the factors affecting BSA graduates' decisions regarding the LECPA.

April 29, 2026

Factors Influencing the Decision of BSA Graduates in Taking the LECPA

Key Points

This research aims to explore the factors affecting BSA graduates' decisions regarding the LECPA.
Quantitative design used for data collection.
Stratified sampling technique employed to select participants.
Spearman's rho used to assess relationships between variables.
Financial constraints were identified as the primary reason for not taking the LECPA.
Educational preparedness and changes in career aspirations also influence decisions.
Support programs are recommended to improve participation in the LECPA.

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.

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