The influence of behavioral intention towards pursuing professional examination among the BS Accountancy students on UMTC

Abstract

This quantitative research study sought to ascertain the influence of behavioral intention towards pursuing professional examinations among BS Accountancy students in UMTC, as supported by the Theory of Planned Behavior and Expectancy Theory. There is a continuous widening gap between accounting degree holders and accounting license holders. The researchers want to determine what is causing it by examining how pursuing professional examination is influenced by behavioral intention in terms of attitude towards behavior, subjective norms, and perceived behavioral control. Using Slovin’s formula, the proponents gathered 285 students for a survey. The result from the mean test showed that the students' level of behavioral intention was moderate, in which subjective norms manifested the highest level. Moreover, students' level of pursuance of professional examinations also presents moderate execution. It explains that students are neither likely nor unlikely to pursue professional examinations. Furthermore, using the Pearson (r) correlational technique reveals a significant relationship between behavioral intention and pursuing professional examination. The result of the regression analysis expressly implied that attitude towards behavior and perceived behavioral control, as indicators of behavioral intention, have the most influence on the pursuance of professional examination. These findings insinuated the importance of enhancing behavioral intention to execute such a plan.