Title

MANAGEMENT ACCOUNTING STUDENT'S PERCEIVED BARRIERS AND INTENTIONS FOR PURSUING INTERNATIONAL CERTIFIED MANAGENT ACCOUNTANT CERTIFICATION

Author(s)

Tan, Niña Cyren Kyle V.

Galorio, Clariz Mae J.

Morales, Stephany G.

Calasang, Jay Ar O.

Affiliation

Misamis University

Degree Program

Bachelor of Science Management Accounting

Contributor

Ilusorio, Gilda L. - Adviser

Laput, Joseph Glenn J. - Panel

Elemdulan, Arniel Jr. M. - Panel

Barillo, Efren J. - Instructor

Year

2024

Abstract

This study examined management accounting students perceived barriers and intentions toward pursuing the Certified Management Accountant certification. This study utilized a descriptive-correlational research design. This study took place in the selected universities in Northern Mindanao. This study targeted 208 respondents trough stratified sampling technique to assess their perceptions of barriers such as awareness, time constraints, financial cost, and limited support and resources, as well as their intentions to pursue the Certified Management Accountant certification such as career advancement, professional recognition, job security and personal influence. Frequency and Percentage Distribution, Weighted Mean and Standard Deviation, Pearson Product Moment Correlation Coefficient, and Multiple Linear Regression were the statistical tools used in this study. The statistics revealed that respondents face significant barriers, with financial cost being a primary concern. The results indicate a strong motivation of the respondents towards pursuing the Certified Management Accountant certification, indicating that they recognize its value. The researchers recommend conducting further studies on a broader scope related to the findings. In conclusion, The perceived barriers and intentions suggest a need for accessible an affordable resources to ease the barriers and encourage more students to pursue the certification.

Keywords

Management Accounting Students, CMA Certification, Perceived Barriers, Financial Cost, Time Constraints, Intentions, Career Advancement, Professional Recognition, Job Security, Personal Influence