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Dedication To Pursuing Accounting Education: Certified Public Accountants’ Motivation in Being Part of the Few

Accounting is a prestigious profession in the Philippines that has subfields spread across four sectors: public practice, commerce, industry, government, and academia. The primary objective of this study is to gain a thorough understanding of the factors that motivated Certified Public Accountant educators in Cebu City to pursue accounting academe, as well as the factors that encouraged these CPAs to stay in the sector.

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Title Dedication To Pursuing Accounting Education: Certified Public Accountants’ Motivation in Being Part of the Few
Author Jeanne Marie P. Potot*, Daryl C. Beso, Crystal Joi T. Calinao, Julia Abby A. Catibud, Berna Jane D. Hernani
Department Accounting and Finance
Year 2023
Abstract Accounting is a prestigious profession in the Philippines that has subfields spread across four sectors: public practice, commerce, industry, government, and academia. The primary objective of this study is to gain a thorough understanding of the factors that motivated Certified Public Accountant educators in Cebu City to pursue accounting academe, as well as the factors that encouraged these CPAs to stay in the sector. This research utilized thematic analysis and employed a qualitative approach to scrutinize the narratives gathered from semi-structured interviews conducted through snowball sampling. The interviews yielded two primary themes— (1) Pursuing the Academe and (2) Staying in The Academe. Their corresponding sub-themes are (1.1) Turning Point: Desire for Flexibility and Engagement, (1.2) Desire for a New Environment: And Engaging Work Climate, and (1.3) Infusing Practical Experiences to Theoretical Knowledge for the primary theme Pursuing the Academe; for the latter, (2.1) Satisfaction of Needs Beyond Economic Facets, (2.2) Sculpting the Profession’s Future, and (2.3) Climbing the Career's Peak in the Accounting Academe, respectively. Beyond the common notion of teaching, the motivation of these educators to pursue and stay in academe stems from their individual preferences — they chose their career based on what piques their interest; The hunger for aspirations and growth not only professionally but also personally which they have discovered over time, and ultimately, their students’ success which they take a significant role by enhancing their students' analysis, technicality, and other vital skills that will ultimately result in a thriving profession in the accounting industry as a whole.
Keywords Certified Public Accountant, educators, qualitative, thematic analysis, motivation
DOI usjr_000076