Date of Publication

3-31-2023

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Honor/Award

Candidate for Best Thesis

Thesis Advisor

Rodiel C. Ferrer

Defense Panel Chair

Jerwin B. Tubay

Defense Panel Member

Rainiel C. Soriano

Abstract/Summary

As a founding member of the ASEAN, the Philippines must keep up with the economic integration and development through ASEAN Economic Community (AEC). The purpose of this study is to determine the effects of intrinsic and extrinsic motivation on the level of perceived readiness for the AEC among DLSU BSA students, as mediated by International Education Standard Competencies and moderated by gender and willingness. The study is in line with the Self-Determination Theory by Edward Deci and Richard Ryan (1985) and Human Capital Theory by Gary Becker (1964). The indicators for intrinsic motivation consist of perceived competence/self-efficacy, interests, and satisfaction of personal need for achievement. Meanwhile, the indicators for extrinsic motivation consist of family, school, and community. Literature showed diverse results regarding the effects between the variables. Hence, the researchers will be using the causal explanatory research method. In addition, with the application of the Partial Least Squares - Structural Equation Modeling (PLS-SEM) statistical tool, the researchers gathered 163 respondents out of the 259 graduating BSA students. By using survey questionnaires adapted from Suttipun (2014c), Diamante and Yee (2019), Nielsen (2018), Shia (1998), and Fang et al. (2012), the researchers found that intrinsic motivation factors have a positive and greater significant effect on AEC readiness than the extrinsic motivation factors. The paper established that the effect of motivation on readiness is not mediated by IES competencies. Lastly, it was observed that gender has no moderating effects on the variables while willingness has a moderating effect on the relationship between IES competencies and readiness.

Abstract Format

html

Language

English

Format

Electronic

Keywords

Education—Standards—Southeast Asia; Accountants—Southeast Asia; Vocational qualifications—Southeast Asia; Motivation in education

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Embargo Period

4-21-2023

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