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Effect of Online Learning Resources, Assessments, and Environment on Accounting Students’ Confidence and Intention
Andrea Fhaye B. Gines, Jean Audrey G. Milar, Diana Rose B. Revollido, Carlos Vincent E. Valino, Sherwin B. Santos
Abstract:
The persistent decline in examination candidates for Certified Public Accountant (CPA) in the Philippines raises concerns about the readiness and motivation of accountancy graduates to pursue licensure. While several factors influence this decision, the academic environment, particularly the shift to online learning during the pandemic, has become a significant area of interest. This study aimed to examine how online learning systems affected the confidence and intention of accounting students in taking the CPA licensure examination in the Philippines. The study utilized a quantitative descriptive design to assess student responses gathered through a structured survey. The analysis focused on perceptions of online learning effectiveness, reliability of assessments, and preferred learning methods. Results revealed that online learning did not enhance students’ confidence and intention to take the CPA examination. Most respondents preferred traditional in-person classes, citing the complexity of accounting subjects and the lack of engagement in virtual settings. Online assessments were viewed as less credible due to limited supervision, and many students relied instead on YouTube tutorials and webinars. Findings suggest the need for higher education institutions to strengthen instructional delivery and assessment credibility in online settings. Hybrid learning models and improved teacher-student interaction may help restore confidence and preparedness among accounting students pursuing professional licensure.
Keywords:
Distanced Learning, CPA, Accountants, Readiness, Examination, Philippines
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