[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-201348-105":59,"doc-detail-201348-en":135},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":128,"head_meta":130,"extra_data":132,"updated_unix":134},105,"en","financial-constraints-fear-of-failure-and-students-intentions-to-take-accountancy-licensure-examination","Financial Constraints, Fear of Failure, and Students’ Intentions to Take Accountancy Licensure Examination","","This study examined how financial constraints and fear of failure shape Bachelor of Science in Accountancy (BSA) students’ current intentions to take the CPALE in Laguna University for Academic Year 2025-2026. Quantitative analysis used a structured questionnaire across the full population of 172 BSA students. Descriptive statistics assessed the degree of influence, while Spearman’s correlation and the Chi-Square Test of Independence tested relationships among variables. Fear of failure showed high influence, financial constraints moderate influence, and intentions were strong overall, though some upper-year delays emerged. Despite observed influence patterns, neither factor had a statistically significant relationship with current intentions.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/financial-constraints-fear-of-failure-and-students-intentions-to-take-accountancy-licensure-examination/201348/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/financial-constraints-fear-of-failure-and-students-intentions-to-take-accountancy-licensure-examination/201348.png","ImageObject",300,407,{"name":92,"@type":93},"Dozel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-19","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",16,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"What factors were studied regarding BSA students’ intention to take the CPALE?","Question",{"text":113,"@type":114},"The study analyzed financial constraints and fear of failure as key factors influencing students’ current intentions to take the CPALE.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How was the data collected and analyzed?",{"text":118,"@type":114},"Data were collected through a structured questionnaire from all 172 BSA students. Descriptive statistics, Spearman’s Rank Correlation, and the Chi-Square Test of Independence were used to assess influence and relationships among variables.",{"name":120,"@type":111,"acceptedAnswer":121},"What did the results show about the influence of fear of failure and financial constraints?",{"text":122,"@type":114},"Fear of failure had a high influence on students’ intentions, while financial constraints showed a moderate influence. A weak positive association was found between financial constraints and fear of failure.",{"name":124,"@type":111,"acceptedAnswer":125},"Were financial constraints or fear of failure significantly related to students’ current intentions?",{"text":126,"@type":114},"No. The Chi-Square analysis indicated that neither financial constraints nor fear of failure had a statistically significant relationship with students’ current intentions.","https://schema.org",{"og:url":83,"og:type":129,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":131,"canonical":83},"index,follow",{"doc_id":133,"site_id":62},201348,1788532006,{"code":4,"msg":5,"data":136},{"doc_id":133,"user_id":137,"nickname":92,"user_avatar":138,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":144,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":145,"faqs":146,"seo_title":147,"seo_description":67,"update_tm":134,"read_time":148,"preview_page_count":4},962085662650,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Financial Constraints, Fear of Failure, and Students’Intentions to Take Accountancy Licensure Examination  \nDIMACALI, ANGELA MAE M.1, BALLESTEROS, BILL JOHN S.2, CORTEZ, PRINCESS JIRAH S.3, DANILA, ELOISAKAYLAE.4, DEL ROSARIO, MARICAR T.5, GO, TERRY MONIQUE M.6,  \nPASTORPIDE, RICHARD7, RAMIREZ, FRANCHESKAP.8  \n1, 2, 3, 4, 5, 6, 7, 8Bachelor of Science in Accountancy, Laguna University, Sta. Cruz, Laguna, Philippines  \nAbstract – This study examined the influence offinancial constraints and fear offailure on the current intentions of Bachelor of Science in Accountancy (BSA) students at Laguna University for Academic Year 2025-2026 to take the CPALE. Using a quantitative research design, data were collected from the entire population of 172 BSA students through a structured questionnaire. Descriptive statistics were used to determine the degree of influence of each factor, while Spearman’s Rank Correlation Coefficient and the Chi-Square Test of Independence were applied to examine the relationships among variables and their association with students’ current intentions. Results showed that fear of failure had a high influence on students’ intentions, whereas financial constraints had a moderate influence. Despite these challenges, most students expressed a strong willingness to take the CPALE (102 out of 172), though a notable proportion of secondyear students (39 out of 85) indicated an intention to delay, with 2 students expressing an intention not to take the exam at all. For fourth-year students, 16 out of 24 also indicated an intention to delay. Furthermore, correlation analysis indicated a weak positive association between financial constraints and fear of failure. Meanwhile, the Chi-Square analysis revealed that neither financial constraints nor fear offailure had a statistically significant relationship with students’ current intentions. Nevertheless, the observed moderate and high influence of financial constraints and fear offailure, combined with the trend of upper-year students delaying the exam, highlights the need for targeted interventions. Implementation of a comprehensive intervention plan was developed to provide academic, financial, and psychological support, alongside student initiatives such as mentorship and scholarship utilization, while emphasizing the sustainability of the LUAEP to further strengthen students’ preparedness, confidence, and timely participation in the CPALE.  \nIndexed Terms – BSA Students, CPALE, Fear of Failure, Financial Constraints, Licensure Examination Intentions  \nI. INTRODUCTION  \nIn today’s fast-paced and ever-evolving business world, the role of accountants has become more crucial than ever before. As businesses grow and diversify, the need for financial professionals has skyrocketed. However, despite this rising demand, the accounting profession is facing a significant challenge: a shortage of Certified Public Accountants (CPA) . In Laguna University (LU), an educational institution that has been offering the BSA program since 2006, the trend of the pass percentage in the CPALE for the previous years has been mostly below the national passing rate. Based on the records posted by the Professional Regulation Commission, LU has only produced 17 CPAs from 2021 to 2025 out of the 126 first-time takers and repeaters, resulting in a total passing rate of 13.49 percent for the past five years. Several examination periods recorded no first-time takers at all, including October and December 2021 , May 2022, and May 2023, while other periods showed very low participation and passing rates, such as October 2025, with 0 out of 13 first-time takers passing, and September-October 2023, with 0 out of 12 passing.  \nThe declining number of CPA board passers and the growing hesitation among graduates to take the CPALE raise concerns not only for individual students but also for educational institutions striving to uphold their academic standards. Addressing these challenges requires a deeper under","cbCaidBSgcITPNXv","https://ap.wps.com/l/cbCaidBSgcITPNXv","pdf",420824,"English","# Introduction\n## Background and problem statement\n## Study aims\n# Theoretical Background\n## Self-Efficacy Theory\n## Achievement Motivation Theory\n## Theory of Planned Behavior","[{\"question\":\"What factors were studied regarding BSA students’ intention to take the CPALE?\",\"answer\":\"The study analyzed financial constraints and fear of failure as key factors influencing students’ current intentions to take the CPALE.\"},{\"question\":\"How was the data collected and analyzed?\",\"answer\":\"Data were collected through a structured questionnaire from all 172 BSA students. Descriptive statistics, Spearman’s Rank Correlation, and the Chi-Square Test of Independence were used to assess influence and relationships among variables.\"},{\"question\":\"What did the results show about the influence of fear of failure and financial constraints?\",\"answer\":\"Fear of failure had a high influence on students’ intentions, while financial constraints showed a moderate influence. A weak positive association was found between financial constraints and fear of failure.\"},{\"question\":\"Were financial constraints or fear of failure significantly related to students’ current intentions?\",\"answer\":\"No. The Chi-Square analysis indicated that neither financial constraints nor fear of failure had a statistically significant relationship with students’ current intentions.\"}]","Financial Constraints, Fear of Failure, and Students’ Intentions to Take Accountancy Licensure Examination | PDF",23]