MOTIVATIONAL VALUES AND PROFESSIONALISM OF CPAs

Chapter IV
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
This chapter presents the analysis and interpretation of data gathered
through the questionnaire about the motivational values of CPAs and their
professionalism.
1. Demographic Profile of Certified Public Accountants
Certified public accountants are people who need to deal with their works
and undertakings with high level of professionalism. Sometimes, CPAs were
facing situations or scenarios that cause demotivation and lowering of their level
of professionalism. Hence, they must be equipped with necessary and relevant
knowledge, skills, abilities, trainings and experiences to practice with high level of
independence, objectivity, integrity, confidentiality, competence, professional due
care and behavior on their respective areas of accounting practice. The study
presents the demographic profile of certified public accountants in terms of age,
sex, civil status, monthly income, number of years of working experience and
areas of accounting practice.
4.1.1 Age
Table 4.1.1 presents the distribution of respondents when it comes to age.
Table 4.1.1
Distribution of Respondents in terms of Age
Age bracket Frequency Percentage

22-39 years old 57 81.4
40-64years old 12 17.1
65 years old and above 1 1.4
Total 70 100
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Fifty-seven out of 70 respondents were at the age 22-39 which is
equivalent to 81.4 percent of the total sample size. This 22-39 age bracket is
highly composed of young professionals that are at the start of their careers.
Some have already managerial positions on their respective area of accounting
practice. On the other hand, there are 12 respondents who belong at the age
bracket of 40-64 which is equal to 17.1 percent of the total sample size. These
individuals are mostly those who have high managerial positions such
department heads, senior accountants, chief accountant and head of finance.
The least among the respondents is one who is 65 years old and above or 1.4
percent. This shows that even if it is mandated in the Philippines’ Labor Code
that the retirement age for Filipino workers is 65, some of the accountants still
continue to work and serve using their knowledge and expertise casted and
shaped through time and experiences. This conforms with study of Eskildsen
(2008) that found a positive linear relationship between age and work motivation
as well as between age and work satisfaction.
4.1.2 Sex
Table 4.1.2 presents the distribution of respondents in terms of sex.
Table 4.1.2
Distribution of Respondents in terms of Sex
Sex Frequency Percentage

Male 15 21.4
Female 55 78.6
Total 70 100
Most of the respondents were females which constituted 55 out of 70
respondents which covered 78.6 percent of the sample size. On the other hand,
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males were constituted of the remaining 15 individuals or 21.4 percent. There is
a great difference with the number of female respondents compared to male.
This shows that there was a scarcity of male certified public accountants in
Batangas City and Lipa City. This kind of result conforms with the study of
Williams (2009), females are moving toward becoming the majority rather than
the minority in accounting practice.
4.1.3 Civil status
Table 4.1.3 presents the distribution of respondents in term of civil status.
Table 4.1.3
Distribution of Respondents in terms of Civil Status
Civil status Frequency Percentage

Single 51 72.9
Married 18 25.7
Widow/Widower 1 1.4
Total 70 100
Out of 70 respondents, the highest number belongs to those who are
single which were constituted of 51 individuals or 72.9 percent of the sample
size. Most of these individuals are those who are at the age bracket of 22-40.
Next, there are 18 married certified public accountants that formed 25.7 of the
total respondents while there is an individual that has been widowed. She
constituted the remaining 1.4 percent. There was no recorded case of an
individual that have been separated. Being a certified public accountant, just like
other professions, requires several drives towards work. One of these drives was
family responsibility. Married individuals have greater responsibility to their family
unlike single individuals. This conforms to the study of Kulik (2010) that said that
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single respondents of both sexes were more likely than their married
counterparts to view unemployment as a personal advantage because it gives
them more time to themselves. Moreover, married respondents of both sexes
were more likely to accept job offers because of family responsibilities.
4.1.4 Monthly income
Table 4.1.4 presents the distribution of respondents when it comes to
monthly income.
Table 4.1.4
Distribution of Respondents in terms of Monthly Income
Monthly income Frequency Percentage

Php 10,001-30,000 43 61.4
Php 30,001-70,000 23 32.9
Php 70,001-140,000 4 5.7
Total 70 100
Forty-three of the respondents have an income that is between Php
10,001 and Php 30,000. This is equivalent to 61.4 percent. These individuals are
those who are at the start of their careers. They are the ones who hold lower
positions compared to those who were being paid with higher rates. Next, 23
respondents indicated a salary within the range of Php 30,001-70,000. Those
individuals encompassed 32.9 percent. On the other hand, these individuals are
those CPAs having a high managerial position and usually have a 5 years and
above working experience. There were also some who indicated an income
within the range of Php 70,001-140,000. Those 4 individuals constituted the
remaining 5.7 percent. These individuals are those who hold the highest position
on their respective area of accounting practice. This was related to the study of
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Gordon and Kaswin (2010) that indicated that broad-based incentive plans can
be utilized as a means to encourage both employee performance and
productivity.
4.1.5 Number of Years Working Experience
Table 4.1.5 presents the distribution of the respondents when it comes to
number of years of working experience.
Table 4.1.5
Distribution of Respondents in terms of Number of Years of Working
Experience
Years of working experience Frequency Percentage

5 years and below 49 70
6 years and above 21 30
Total 70 100
Majority of the CPAs in Batangas City and Lipa City are at the start of their
accounting careers with a frequency of 49 or 70 percent. It can be gleaned that
majority of the respondents are just new in their accounting careers. The rest are
those 21 individuals that have years of working experience 6 years and above
which formed the remaining 30 percent. According to Gunasti (2010), experience
like the formal and informal training improves the capabilities of accountants to
judge professionally.
4.1.6 Area of Accounting Practice
Table 4.1.6 presents the distribution of respondents in terms of area of
accounting practice.
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Table 4.1.6
Distribution of Respondents in terms of Area of Accounting Practice
Area of accounting practice Frequency Percentage

Public practice 21 30
Private practice 21 30
Government 25 35.7
Academe 3 4.3
Total 70 100
Most of the respondents were from the government areas which were
constituted of 25 individuals or 35.7 percent of the total sample size. In addition,
both public practice and private practice forms 60 percent of the sample size.
Both public practice and private practice has a frequency of 21 respondents. In
addition to that, 3 individuals practice their expertise solely in academe area
which is equivalent to 4.3 percent of the respondents. The distribution of
respondents to several areas of accounting practice helped in the observation of
how accounting practices were derive differently between cultures. According to
Young (2013), accounting standards, the written rules of accounting, are formed
by accounting practices, the implied rules of accounting, and conducted in a
particular culture. These implied rules develop differently due to the way in which
business relationships evolve across various cultures. Business relationships
differ due to the environment or culture in which the relationship is formed,
including external factors such as differing laws, economic state and political
climate. Therefore, if accounting standards come from accounting practices and
accounting practices are developed and influenced by culture through business
relationships, then accounting is highly driven by the culture in which it is
practiced.
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2. Extent of Manifestation of Certified Public Accountants’ Motivational
Values.
Motivation is the reason for people's actions, desires, and needs. A motive
is what prompts the person to act in a certain way, or at least develop an
inclination for specific behavior. Values guide the selection or evaluation of
actions, policies, people, and events. Values have played an important role not
only in sociology, but in related disciplines as well like accounting. Values are
used to characterize cultural groups, societies, and individuals, to trace change
over time, and to explain the motivational bases of attitudes and behavior. Values
influence the way accountants act in different situations including the judgments
and decisions that they make. The study aimed to evaluate the extent of
manifestation of Certified Public Accountants in terms of universalism,
benevolence, conformity, tradition, security, power, achievement, hedonism,
stimulation and self-direction.
2.1 Universalism
Exhibiting universalism means of incorporating the values of broad-
minded, social justice, equality, world at peace, world of beauty, unity with
nature, wisdom and protecting the environment. In terms of accounting, it also
means safeguarding of public interest which serves as the hallmark of the
accountancy profession. (Schwartz, 1992). Universalism is based on the idea of
common citizenship and social rights. Under universalism, public social welfare
grants and services are available to all citizens without restriction to social class,
income or status (O’Connor, 2009). In general, universalism is a positive norm

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where rules are applied equally to all persons and it advocates treating all people
well. Universalism looks at the means and intentions, stating that the end is not
most important but rather the duties and obligations followed in getting there.
Table 4.2.1 presents the assessment of the manifestation of motivational
values of Certified Public Accountants (CPAs) in terms of universalism or
safeguard of public interest.
Table 4.2.1
Extent the CPAs manifest the following Motivational Values in terms of
Universalism
Universalism Weighted mean Verbal

Interpretation
1. Thinking that every person should
be treated equally and wanting justice
for everybody is important. 3.89 Great Extent
11. Listening to different people and
understanding others even though 3.64 Great Extent
there is a disagreement is important.
21. Believing that people should care
for nature and looking after the 3.70 Great Extent
environment is important.
31. Believing that people should live
in harmony and promoting peace 3.76 Great Extent
among all groups in the world is
important.
36. Wanting everyone to be treated
justly and protecting the weak in the 3.77 Great Extent
society is important.
38. Adapting to nature, fitting into it
and believing people should not 3.41 Moderate Extent
change nature is important.
COMPOSITE MEAN 3.70 Great Extent
The composite mean in the assessment of extent of manifestation of
motivational values by CPAs in terms of universalism was 3.70. This means that
they are very much like of the statements given in the questionnaires and the
result has a verbal interpretation of a great extent. It can be gleaned from the
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result that the CPAs of Batangas City and Lipa City greatly understand and
appreciate the protection of the welfare of the people. They also highly believe on
their responsibility to safeguard the interest of the public. This is in conformity
with the study of Fah (2008) which concluded that majority of the respondents
has an affinity toward the understanding, appreciation, tolerance, and protection
for the welfare of all people and for nature.
In the evaluation of the extent of manifestation of motivational values of
CPAs in Batangas City and Lipa City, the statement that states that it is important
that every person in the world be treated equally and justice for everybody, even
for people they do not know is interpreted by the respondents as very much like
them. It achieved the highest weighted mean of 3.89 with a verbal interpretation
of to a great extent.
Moreover, the statement that said that they want everyone to be treated
justly, even for people they do not know and protecting the weak in society is
important to them is very much like by the respondents. It resulted with a
weighted mean of 3.77. In addition to that, the respondents are very much like
the statements where they believe all the worlds’ people should live in harmony
and promoting peace among all groups in the world is important to them which
bring about a weighted mean of 3.76. Also, the statement where they strongly
believe that people should care for nature and looking after the environment is
important is also very much like of the respondents. It gives rise to a weighted
mean of 3.70. Another, the respondents are very much like the statement that
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said that listening to people who are different and understanding them though
they are different is important which lead to a weighted mean of 3.70.
All of the foregoing statements have a weighted mean with a verbal
interpretation of to a great extent. This reflects the concern of the CPAs in being
fair and equal to the public and their clients by giving assurance to the public that
they render service without biased. It also means that CPAs in Batangas City and
Lipa City highly give importance to the fairness and just treatment of others. They
did not care only for themselves but also for people around them as well as for
the nature. The high extent of manifestation of CPAs in universalism is mainly
because the distinguishing mark of accountancy profession is acting for the
public interest.
However, the statement that states that adapting to nature and fitting into
it is important is somewhat like the CPAs of Batangas City and Lipa City. It
resulted to a lowest weighted mean of 3.41 with a verbal interpretation of to a
moderate extent. This is because accounting profession are mostly engaged and
dedicated most of their time in office works, thus, they seldom interact with
nature.
2.2 Benevolence
. Benevolence is an act of a person or thing to help others with intention of
helping or benefiting others. People have a benevolent attitude towards other
people as well as causes and effects that tie in to the reasoning behind why
someone acts a certain way. Motivational goal of benevolence deals with
preservation and improvement of the interest of one’s family and friends that
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includes loyalty, honesty, and helpfulness, and being a true friend and loving in a
mature manner. Benevolence means preserving and enhancing the welfare of
those with whom one is in frequent personal contact. Table 4.2.2 presents the
assessment of the manifestation of motivational values of Certified Public
Accountants (CPAs) in terms of benevolence or protecting organizational
interest.
Table 4.2.2
Benevolence
Benevolence Weighted mean Verbal

Interpretation
2. Helping and caring for other people is
important. 3.67 Great Extent
12. Being loyal to friends and devoting
oneself to them is important. 3.71 Great Extent
22. Responding to the needs of others
and supporting them is important. 3.60 Great Extent
32. Forgiving people and trying to see
what is good in them and not holding a 3.43 Moderate Extent
grudge is important.
motivational values of CPAs in terms of benevolence was 3.60. It can be gleaned
from the result that the respondents are very much like the statements given
therefore they manifest benevolence to a great extent. CPAs in Batangas City
and Lipa City extremely value the welfare of the organization they are working
with because as professional accountants, they want to maintain the reputation
of the company they are belonging to.
CPAs in Batangas City and Lipa City, being loyal to friends and devoting oneself
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to people close to them are important are assessed by the respondents as very
much like them. It gathered the highest weighted mean of 3.71 and has a verbal
interpretation of to a great extent which means that the respondents highly
valued their loyalty to their friends. Moreover, the respondents also assessed the
statement that states that it is very important for them to help the people around
them and they want to care for other people as well as the statement saying that
it is important for them to respond to the needs of others trying to support those
they know as very much like them with a weighted mean of 3.67 and 3.60
respectively has a verbal interpretation of to a great extent. The reason is that
professional accountants have a frequent interaction with other people, thus, they
develop the benevolent attitude. Klein (2013) defined benevolences as the
activity of one person or thing helping another with the intention to help or benefit
the other. He also added that there are reasons why people have a benevolent
attitude towards other people as well as causes and effects that tie in to the
reasoning behind why someone acts a certain way.
However, weighted mean of 3.43 is for the statement that says that
forgiving people who might have wronged me is important to them and trying to
see what is good in them and not to hold a grudge and interpreted by the
respondents as somewhat like them therefore they manifest the statement only
to moderate extent. These statements show that CPA’s of Batangas City and
Lipa City attach importance to the welfare of others other than themselves. This
statement has the lowest mean because as professional accountants, whenever
there are conflicts, they make sure that they approach the certain conflict
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objectively which is in line with the Code of Ethics of Professional Accountants to
act without bias.
2.3 Conformity
Motivational value of conformity deals about the requirement that
individuals inhibit inclinations that might disrupt and undermine smooth
interaction and group functioning. In accounting, it is the compliance with rules
and conventions (Schwartz, 1992). Table 4.2.3 presents the extent of
manifestation of motivational values of CPAs in Batangas City and Lipa City in
terms of conformity.
Table 4.2.3
Conformity
Conformity Weighted mean Verbal

Interpretation
3. Believing that people should do what
they’re told and thinking people should 3.36 Moderate Extent
follow rules at all times, even no one is
watching is important.
13. Behaving properly is important and
avoiding doing anything people should 3.40 Moderate Extent
say is wrong.
23. Being obedient and showing respect
to parents and older people is 3.67 Great Extent
important.
33. Being polite to other people all the
time is important and trying not to 3.61 Great Extent
disturb or irritate others.
The composite mean of the extent of motivational values of CPAs in
Batangas City and Lipa City was 3.51. It can be gleaned that they are very much
like of the statements given which deals with conformity therefore they manifest
conformity to a great extent. This means that respondents believe that there is a
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need to meet the expectations of society and not to create unnecessary
disruptions in social interaction. As a result, there is a tendency to follow tradition
and established customs and procedures such as generally accepted accounting
principle. This is in conformity with the study of Fah (2008) that implies that
respondents are generally motivated by the need to follow prescribed rules and
regulations as well as established ways of doing things.
CPAs in Batangas City and Lipa City, the highest weighted mean in conformity
was 3.67 which believes that being obedient and respecting parents and older
people are important. It is followed by the statement that considers that being
polite to other people is important with a weighted mean of 3.61. The foregoing
statements are assessed by the respondents as very much like them hence, they
manifest conformity to a great extent. Since CPA’s are highly educated
individuals, they highly believe that being respectful and polite to others are very
important.
Meanwhile, the respondents assessed the statement as somewhat like
them which states that avoiding doing anything people would say is wrong which
has a mean of 3.40. The same assessment can be gleaned from the statement
that believes that people should do what they are told and they should follow
rules at all times even if no one is watching which has a verbal interpretation of
3.36. Both the statements were interpreted by the CPAs as somewhat like them
which mean that they manifest the statements to a moderate extent. This is
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because accountants follow certain principles such as accounting standards and
generally accepted accounting principle.
2.4 Tradition
Contentment forms a part of the motivational value of tradition. It deals on
how an individual accepts the things he/she does not possess and nourish the
things that he/she has. Contentment forms an influence to a Certified Public
Accountant to act professionally.
Groups everywhere develop practices, symbols, ideas, and beliefs that
represent their shared experience and fate. In accounting sense, it talks about
compliant with general accepted accounting principle. Table 4.2.4 shows the
extent of manifestation of motivational values of CPAs in Batangas City and Lipa
City in terms of tradition.
Table 4.2.4
Tradition
Tradition Weighted mean Verbal

Interpretation
4. Thinking not to ask for more what
they have is important and believing 3.36 Moderate Extent
that people should be satisfied with
what they have.
14. Thinking that religious belief is
important and trying hard to do what the 3.29 Moderate Extent
religion requires.
24. Believing it is best to do things in
traditional ways and following the 2.83 Moderate Extent
customs learned is important.
34. Thinking that it is important to be
humble and modest and trying not to 3.56 Great Extent
draw attention.
COMPOSITE MEAN 3.26 Moderate Extent
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The result reveals that the respondents assessed the statements that deal
about conformity as somewhat like them which has a 3.26 composite mean. This
implies that they manifest conformity to a moderate extent. CPAs in Batangas
City and Lipa City moderately followed the tradition and established customs and
procedures. Moreover, it also indicates that the respondents moderately conform
to generally accepted accounting principles. This is in line with the study of Fah
(2008) that stated that the professional accountants are generally motivated by
the need to follow prescribed rules and regulations as well as established ways
of doing things. This stems from what Schwartz (1992) described as a need to
meet the expectations of society and not to create unnecessary disruptions in
social interaction. As a result, there is a tendency to follow tradition and
established customs and procedures.
CPAs in Batangas City and Lipa City, the statement that is interpreted by the
respondents as very much like them and has a highest weighted mean of 3.56
believes that being humble and modest is important, thus they manifest this
statement to a great extent. The probable cause is that professional accountants
are highly educated individuals thus they act modestly.
This is followed by the statement that it is important not to ask for more
than what you have and be satisfied with what they have that gathered a
weighted mean of 3.36 that has a response of somewhat like them, the same as
to the statement, having a religious belief and to do what the religion requires is
important andwith a weighted mean of 3.29. Both statements are assessed by

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the CPAs as somewhat like them thus, the extents of manifestation by the
respondents are moderate. This is in consistency with the study of Fah (2008)
that entails that the motivational goal of tradition includes the respect,
commitment, and acceptance of the customs and ideas that one’s culture or
religion imposes on the individual.
However, the lowest weighted mean also has a verbal interpretation of to
a moderate extent that said that it is best to do things in traditional ways and to
follow the customs they have learned with a weighted mean of 2. 83. The
statement is assessed by the respondents as somewhat like them thus the
respondents moderately manifest the said statement. This is because
motivational value of tradition deals about conforming with generally accepted
accounting principle.
2.5 Security
According to Fischer and Green (2009),security implies a stable, relatively
predictable environment in which an individual or group may pursue its ends
without disruption or harm and without fear of such disturbance or inquiry.
Furthermore, Craighead (2008) said that the traditional definition of security
maybe the provision of private services in the protection of people, information
and assets for individual safety or community wellness. The motivational goal of
security incorporates the desire for ‘safety, harmony, and stability of society, of
relationships, and of self’. In the study of Schwartz (1992), security values have
been defined as the desire for certainty, stability and integrity in the practice of
accounting and the conduct of the profession. The preference for security values
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would result in accountants adopting conservative and prudent attitudes,
practicing due care and diligence as well as placing importance on reliability and
dependability.
Table 4.2.5 presents the extent of manifestation of motivational values of
CPAs in Batangas City and Lipa City in terms of security.
Table 4.2.5
Security
Security Weighted mean Verbal

Interpretation
5. Living in secure surroundings is
important and avoiding anything that 3.36 Moderate Extent
might endanger safety.
15. The country being safe from threats
from within and without is important. 3.44 Moderate Extent
25. Organizing and cleaning things is
important and not wanting things to be a 3.43 Moderate Extent
mess.
35. Trying hard to avoid getting sick and
staying healthy is important. 3.56 Great Extent
39. Having a stable government is
important. 3.47 Moderate Extent
motivational values by CPAs in terms of security was 3.45 and assessed by the
CPAs as somewhat like them thus, they manifest security to a moderate extent.
This means that accountants in Batangas City and Lipa City are conservative
and prudent. Moreover, they are practicing due care and diligence as well as
placing importance on reliability and dependability. The findings are in conformity
with the study of Fah (2008) which stated that respondents of the study are
generally educated and trained to exercise due care and diligence in their work,
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to place importance on honesty and dependability and to avoid volatility and
instability.
CPAs in Batangas City and Lipa City, the statement that has a highest weighted
mean of 3.56 was they try hard to avoid getting sick and staying healthy is very
important.
It is followed by a weighted mean of 3.47 that states that having a stable
government is important and they are concerned that the social order be
protected. Furthermore, the statement that the country be safe within and without
is important gathered a weighted mean of 3.44. Lastly, the statement that
gathered 3.36 weighted mean was it is important for them to live in secure
surroundings and they avoid anything that might endanger their safety. All of the
forgoing statements were assessed by the respondents as somewhat like them
thus, they manifest the statements to a moderate extent.
2.6 Power
Power refers to the goal of the attainment of social status and prestige,
and control or dominance over people and resources. It includes authority,
wealth, social power, preserving public image and social recognition. In
accounting sense, it means preserving the status of the profession (Schwartz,
2001). Table 4.2.6 presents the extent of manifestation of motivational values of
CPAs in Batangas City and Lipa City in terms of power.

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Table 4.2.6
Power
Power Weighted mean Verbal

Interpretation
6. Being rich is important and having a
lot of money and expensive things. 2.30 Some Extent
16. Being in charge and telling others
what to do is important. 2.29 Some Extent
26. Wanting to be the one who makes
the decisions and liking to be the leader. 2.47 Some Extent
COMPOSITE MEAN 2.35 Some Extent
The result of the study concludes that power has the lowest composite
mean of 2.35 which is assessed by the CPAs as a little like them. This means
that CPAs in Batangas City and Lipa City manifest only to some extent the want
for social status and prestige, and control or dominance over people and
resources. This is in accordance with the study of Fah (2008) that concluded that
the respondents of his study rated themselves as only a little or somewhat like
people whose goals are to have power and prestige in society.
CPAs in Batangas City and Lipa City, the statement with the highest weighted
mean said that they always want to be the one who makes the decisions and
they like to be the leader with 2.47 weighted mean. It is followed by the
statements which believe that it is important for to be rich and to have a lot of
money and expensive things, as well as being in charge and telling others what
to do have a weighted mean of 2.30 and 2.29 respectively. The foregoing
weighted means are assessed by the respondents as a little like them thus they
manifest power to some extent only.

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2.7 Achievement
Achievement values refer to demonstrating competence in daily
interaction. It means that the person is motivated because he wants to
accomplish something in his life. In accounting parlance, achievement means the
desire to become recognized for their professional and technical competence.
Table 4.2.7 shows the extent of manifestation of CPAs motivational values in
Batangas City and Lipa City in terms of achievement.
Table 4.2.7
Achievement
Achievement Weighted mean Verbal

Interpretation
7.Showing abilities is important and
wanting it to be admired by people. 2.96 Moderate Extent
17. Being very successful is important
and impressing other people. 2.64 Moderate Extent
27. Being ambitious is important and
wanting to show capabilities. 2.89 Moderate Extent
37. Getting ahead in life and striving to
do better than others is important. 2.71 Moderate Extent
The table shows a composite mean of 2.80 because they generally
assessed the statements as somewhat like them. This only means that
respondents are moderately demonstrating competence in daily activity
especially in accounting and technical competence. This result is in accordance
with the study of Fah (2008) that revealed that the respondents are somewhat
like people whose goal is to achieve personal success through demonstrating
competence according to social standards.

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mean said that it is very important for to show their abilities and for people to
admire what they do with 2.96 weighted mean. It is followed by the statement
that says it is important to be ambitious and to show how capable they are with a
weighted mean of 2.89. Moreover, the study revealed a weighted mean of 2.71
for the statement getting ahead in life is important to me. The statement with the
lowest weighted mean of 2.64 was being very successful is important to them
and they like to impress other people has been assessed by the respondents as
somewhat like them thus they moderately manifest this statement.
2.8 Hedonism
The motivational goal of hedonism was explained by Schwartz (1992)
derived from ‘the pleasure associated with satisfying’ physiological needs. The
values that are related to this are pleasure and enjoying life. Things or feelings
may cause or give an individual physical, intellectual and emotional pleasure also
belong to this motivational value. Moreover, according to Schwartz, it does not
appear to have any obvious manifestation in accounting practice either than
obtainment of material enjoyment from challenging work that accountants do.
Table 4.2.8 shows the extent of manifestation of CPAs motivational values in
Batangas City and Lipa City in terms of hedonism.

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Table 4.2.8
Hedonism
Hedonism Weighted mean Verbal

Interpretation
8. Seeking every chance to have fun
and doing things that give pleasure is 3.23 Moderate Extent
important.
18. Enjoying life’s pleasures is important
and liking to spoil oneself. 3.04 Moderate Extent
28. Wanting to enjoy life and having a 3.39 Moderate Extent
good time is important.
It resulted to a composite mean of 3.22 and assessed by the respondents
as somewhat like them, thus, they manifest hedonism to a moderate extent. In
this case, it shows that the CPAs in Batangas City and Lipa City moderately
associate their pleasure to physiological needs. The result is associated with the
study of Fah (2008) that revealed that there are only a little people whose goal is
to seek pleasure and enjoyment in life.
CPAs in Batangas City and Lipa City, the highest weighted mean of 3.39 was a
result of the statement that states that they really want to enjoy life and have a
good time. It is followed by a weighted mean of 3.29 which says that they seek
every chance they can to have fun. Lastly, the statement that said it is important
to enjoy life's pleasures has a weighted mean of 3.04. all of the foregoing
statements were assessed by the respondents as somewhat like them, thus, they
manifest those to moderate extent.

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2.9 Stimulation
According to Schwartz (1992), the motivational goal of stimulation includes
values that are derived from the presumed organismic need for variety and
stimulation in order to maintain an optimal level of activation. The accountants’
preference for stimulation values may manifest in the propensity to take on more
risk, for example, in the recognition, measurement and disclosure of financial
information. Table 4.2.9 shows the extent of manifestation of CPAs motivational
values in terms of stimulation.
Table 4.2.9
Stimulation
Stimulation Weighted mean Verbal

Interpretation
9.Thinking it is important to do lots of
different things in life and looking for 3.23 Moderate Extent
new things to try.
19. Liking to take risks and looking for 2.99 Moderate Extent
adventure.
29. Liking surprises and having an 3.14 Moderate Extent
exciting life is important.
The study revealed a composite mean for stimulation of 3.12 and
assessment of somewhat like them, hence, they manifest stimulation to a
moderate extent. In this case, it clearly shows that the respondents are
manifesting a moderately type of person who wants to take risk. This is in
conformity with the findings of Fah (2008) in his study that accountants have
propensity to avoid risky situations.
CPAs in Batangas City and Lipa City, the highest weighted mean was 3.23 in the
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statement which they think it is important to do lots of different things in life. It is
followed by the 3.14 weighted mean of the statement that said that they like
surprises and to have an exciting life. The lowest weighted mean was 2.99 for
the statement they like to take risks and always look for adventures. The
previous weighted means were assessed by the respondents as somewhat like
them, thus, they manifest it to a moderate extent.
2.10 Self- direction
Values in the self-direction domain refer to reliance on and gratification
from one’s independent capacities for decision-making, creativity, and action. It
provides the opportunity to make decisions about what supports and services
you need to help you enjoy meaningful relationships. Self-direction values in
accounting can refer to the desire of accountants to exercise their professional
judgment in carrying out their duties without being restricted by rules and
regulations. In making these professional judgments, accountants would be able
to satisfy their need for independence of thought and action. Table 4.2.10 shows
the extent of manifestation of CPAs motivational values in Batangas City and
Lipa City in terms of self-direction. Self -direction provides you the opportunity to
make decisions about what supports and services you need to help you enjoy
meaningful relationships with friends, family and others in your lives, experience
personal health and growth, live in the home and community you choose, and
work, volunteer, or do recreational activities you enjoy with others in your
neighbourhood.
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Table 4.2.10
Self-direction
Self-direction Weighted mean Verbal

Interpretation
10. Thinking up new ideas and being
creative is important and liking to do 3.34 Moderate Extent
things in own original way.
20. Making own decisions about what
to do is important and liking to be free 3.33 Moderate Extent
to plan and to choose activities for
oneself.
30. Being interested in things is
important. Liking to be curious and 3.44 Moderate Extent
trying to understand all sorts of things.
40. Being independent is important and
liking to rely on oneself. 3.30 Moderate Extent
The statements that deal with self-direction has a composite mean of 3.35
which were interpreted by the respondents as somewhat like them which mean
that they manifest the motivational values to a moderate extent. It can be
gleaned that CPAs in Batangas City and Lipa City moderately exercise their
professional judgment in carrying out their duties without being restricted by rules
and regulations. This finding is in accordance with the study of Fah (2008) which
indicated that accountants place a lot of importance on the ability to exercise
their professional judgment so that they can satisfy their need for independent
thought and action.
mean of 3.44 says that it is important to be interested in things and they like to be
curious and to try to understand all sorts of things. It is followed by the statement
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that place important on thinking up new ideas and being creative is important
with 3.34 weighted mean. The foregoing statements were assessed by the CPAs
as somewhat like them hence they manifest it to a moderate extent. As CPAs, it
is important to know every detail of the procedures provided by the standard
because it is important in making professional judgment.
Moreover, the statement that says that it is important to make own
decisions about what they do has 3.33 weighted mean. Meanwhile, the
statement that gives importance on being independent and relying to them has a
mean of 3.30.
3. Assessment on the Level of Professionalism of Certified Public
Accountants
Professionalism plays an important role as it causes the respondents to
act in accordance with relevant laws and guidelines, morals, standards and as
well as call of conscience. Professionalism is defined as those strategies and
rhetoric employed by members of an occupation in seeking to improve status,
salary and conditions and this is a term used to describe enhancement of the
quality of service and it consists of the attitudes and behavioral orientation that
individual possess toward their occupations (Linda, 2008). It requires those
working as professionals to be worthy of trust, to put client first, to maintain
confidentiality and not use their knowledge for fraudulent purposes
Table 4.4 presents the assessment on the level of professionalism of the
respondents.
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Table 4.3
Assessment on the Manifestation of Professionalism of the Respondents
Professionalism Weighted Verbal

mean Interpretation
1. Committing to be straightforward and being honest in 3.74 Great Extent
all professional engagements.
2. Behaving fairly in all professional engagements and 3.71 Great Extent
dealings.
3. Avoiding any significant misleading or fake 3.71 Great Extent
information.
4. Not violating or penetrating the integrity principle. 3.61 Great Extent
5. Obligating not to expose objectivity to case of
bargaining and compromise, as a result of bias and 3.66 Great Extent
conflict of interest.
6. Protecting objectivity from exaggerate influence of
others, and avoiding all circumstances and cases which 3.61 Great Extent
may weaken it.
7. Studying all cases and conditions that may negatively 3.54 Great Extent
influence objectivity.
8. Introducing skilled services that are not connected to 3.46 Moderate
bias conditions or relations. Extent
9. Preserving and developing excellent knowledge and 3.57 Great Extent
skills with high levels.
10. Practicing judgment in a sound way. 3.59 Great Extent
11. Obligating necessary due care, according to the 3.64 Great Extent
task requirements, at the correct time.
12. Obligating professional behavior, in obeying to laws. 3.66 Great Extent
13. Avoiding to disgrace the professional reputation 3.69 Great Extent
when marketing and publicizing the job.
14. Abiding with truth, honest and not exaggerating, 3.74 Great Extent
concerning the marketing of services or qualifications,
or experiences, or the overstating fees.
15. Obligating not to use special information either for 3.57 Great Extent
self-utilization, or for third party benefit.
16. Preserving confidentiality within the social 3.63 Great Extent
environment, either for relatives or other parties.
17. Obligating the confidentiality concept even after the Great Extent
end of the work to the client. 3.67
The composite mean in the assessment of the extent of manifestation of
CPAs' professionalism is 3. 64 which shows that the respondents strongly agreed

80
with the given questionnaires which illustrates situations where a certified public
accountant acts professionally, thus they manifest professionalism to a great
extent. The result of the study is in conformity with the study of Degracia,
Capuyan and Vizcarra (2015) which found out that the level of professionalism in
perception of the Licensed Customs Brokers and their respective clients were the
same which was said to be high.
On the questions given, those who got the highest computed weighted
mean are those who says that they commit themselves to be straight forward and
honest in all of their professional engagements, they avoid misleading
information, they behave fairly in all their professional engagements and they
avoid disgracing their professional reputation which has a weighted mean of
3.74, 3.71 and 3.69 respectively. The statements mostly deal about integrity and
independence because this is the trademark of accountancy profession. This is
in conformity with Jaber and Fadda (2016) that said that integrity must be the
cornerstone of the professional accountant’s mind, and serious percussions must
be taken in advance to build a solid protection wall against threats, which may
endanger his independence and job if the case they take place occurred.
In the assessment of extent of manifestation of professionalism by the
respondents, the statements that state that they introduced skilled services that
are not connected to bias conditions, studying all cases that may negatively
affect objectivity and presentation and development of excellent knowledge and
skills at high levels got the lowest mean. The statements mostly deal about the
professional competence of CPAs because in preserving professional

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competence, CPAS are required to undergo Continuing Professional Education
which includes attending seminars and trainings. this is in conformity with the
study of Mendoza (2016).
4. Comparison on the Motivational Values of the Respondents in terms of
their Profile Variables.
4.4.1 Age
Table 4.3.1 illustrates the comparison on the motivational values of the
respondents in terms of age.
Table 4.4.1
Comparison on the Motivational Values of the Respondents in terms of Age
Motivational Values Young

Adulthood Maturity
Adulthood
(40-65 years old) (Above 65 years old)
(22-39 years old)
Mean VI Mean VI Mean VI
Universalism 3.68 GE 3.75 GE 4.00 GE
Benevolence 3.60 GE 3.58 GE 4.00 GE
Conformity 3.51 GE 3.46 ME 4.00 GE
Tradition 3.35 ME 3.21 ME 4.00 GE
Security 3.45 ME 3.40 ME 4.00 GE
Power 2.40 SE 2.06 SE 3.33 ME
Achievement 2.92 ME 2.15 SE 3.75 GE
Hedonism 3.21 ME 2.81 ME 1.33 NM
Stimulation 3.35 ME 2.78 ME 1.0 NM
Self-direction 3.41 ME 3.04 ME 4.00 GE
Legend: GE= Great Extent ME= Moderate Extent SE= Some Extent
The table shows that in terms of age, in universalism, the age of 65 years
old and above has the highest mean of 4.00, followed by the age ranging 40-64
years old with a mean of 3.75 and the age ranging 22-39 years old has the
lowest mean of 3.67. It shows that the age of 65 years old and above has the
highest manifestation of universalism, followed by the age ranging 40-64 years
old and the age ranging 22-39 years old has the lowest manifestation of
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universalism. Because at maturity stage, as people grow older, they do their jobs
to help others in the society and to safeguard the public interest. It is similar to
the study conducted by Warr (2008) that showed older and younger workers
similarly valued having a responsible and respectable job aligned with one’s
abilities, but older workers were more likely than younger workers to value having
a job that contributes to the society. According to Erik Erikson’s psychoanalytic
theory of psychosocial development, during adulthood, people give back to
society through raising children, being productive at work, and becoming involved
in community activities and organizations. Occurring in young adulthood, people
begin to share themselves more with others.
In benevolence, the age of 65 years old and above has the highest mean
of 4.00, followed by the age ranging 22-39 years old with a mean of 3.60 and the
age ranging 40-64 years old has the lowest mean of 3.58. People at the maturity
stage have the highest manifestation of benevolence because they tend to be
more responsible and dedicated to their work; they are more concerned on the
interest and for the welfare of the organization they belong. According to
Tourigny and Pulich (2006), most employers view older workers as mature and
stable contributors to their organizations. Older workers are perceived as having
lower absenteeism rates than younger workers and as possessing good work
ethics. According to the psychoanalytic theory of psychosocial development, in
young adulthood, people explore relationships leading toward commitments in
the organization. And during adulthood, people start establishing their careers
through an organization.
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In achievement, the age of 65 years old and above has the highest mean
stage have the highest manifestation of achievement because they tend to be
more competent and have integrity in a fast, growing and changing corporate
world. According to Grube and Hertel (2012), older workers have a higher striving
for career advancement than younger workers. During maturity stage, people
contemplate their accomplishments.
In power, the age of 65 years old and above has the highest mean of 3.33,
followed by the age ranging 22-39 years old with a mean of 2.39 and the age
ranging 41-65 years old has the lowest mean of 2.05. People at the maturity
stage have the highest manifestation of power because they lead and direct the
younger ones on the organization preserving their status of profession. According
to Arnett (2005), those at old age employees are all about knowing they were
pulling clear and starting to feel responsible and accountable in what will go
through with their career. According to the psychoanalytic theory of psychosocial
development, in adulthood, people start establishing their career and develop a
sense of being a part of the bigger picture.
In security, the age of 65 years old and above has the highest mean of
4.00, followed by the age ranging 22-39 years old with a mean of 3.45 and the
stage have the highest manifestation of security because they can be expected
to exhibit integrity in the workplace. According to John Hein (2012), honesty is

84
common among older workers, whose values as a group include personal
integrity and a devotion to the truth.
In self-direction, the age of 65 years old and above has the highest mean
stage have the highest manifestation of self-direction because they are well
experienced and they already encountered different challenges in order for them
to have a good and independent professional judgment. According to Cabanyes-
Truffino and Brand (2014), advantageous decision-making was associated with
increasing age.
In conformity, the age of 65 years old has the highest mean of 4.00,
followed by the age ranging 22-39 years old with a mean of 3.51 and the age
ranging 40-64 years old has the lowest mean of 3.45. In tradition, the age of 65
years old and above has the highest mean of 4.00, followed by the age ranging
22-39 years old with a mean of 3.25 and the age ranging 40-64 years old has the
lowest mean of 3.20. People at the maturity stage have the highest manifestation
of conformity and tradition because they are used on following Generally
Accepted Accounting Principles (GAAP) and the work rules of the organization
honed by their experience. According to Oliver (2017), older workers are
motivated, willing to participate in training and career development.
In stimulation, the range of 22-39 years old has the highest mean of 3.21,
followed by the age ranging 40-64 years old with a mean of 2.80 and the age of
65 years old and above has the lowest mean of 1.33. People in young adulthood
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have the highest manifestation of stimulation because they prefer a challenging
work environment and tend to explore and learn new things. According to Fah
(2008) older accountants prefer a more secure environment and will try to avoid
uncertain and risky situations.
In hedonism, the range of 22-39 years old has the highest mean of 3.35,
followed by the age ranging 40-64 years old with a mean of 2.77 and the age of
65 years old and above has the lowest mean of 1.00. People in young adulthood
have the highest manifestation of hedonism because they live to have a happy
life and find a way to enjoy life despite the workloads. According to Fah (2008),
younger accountants have a tendency to enjoy life more than the older ones.
4.4.2 Sex
respondents in terms of sex.
Table 4.4.2
Comparison on the Motivational Values of the Respondents in terms of Sex
Motivational Values Female Male

Mean VI Mean VI
Universalism 3.74 GE 3.68 GE
Benevolence 3.67 GE 3.59 GE
Conformity 3.53 GE 3.50 GE
Tradition 3.22 ME 3.27 ME
Security 3.56 GE 3.42 ME
Power 2.44 SE 2.33 SE
Achievement 2.85 ME 2.79 ME
Hedonism 3.33 ME 3.19 ME
Stimulation 3.29 ME 3.07 ME
Self-direction 3.65 GE 3.27 ME
The table shows that in terms of sex, in universalism, males have a higher
mean of 3.66 than on females with a mean of 3.68. In benevolence, males have
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a higher mean of 3.66 than on females with a mean of 3.58. In achievement,
males have a higher mean of 2.85 than on females with a mean of 2.78. In
power, males have a higher mean of 2.44 than on females with a mean of 1.04.
In security, males have a higher mean of 3.56 than on females with a mean of
3.42. In self-direction, males have a higher mean of 3.65 than on females with a
mean of 3.27. In conformity, males have a higher mean of 3.53 than on females
with a mean of 3.50. In tradition, females have a higher mean of 3.26 than on
males with a mean of 3.21. In hedonism, males have a higher mean of 3.28 than
on females with a mean of 3.07. In conformity, males have a higher mean of 3.33
than on females with a mean of 3.18.
The researchers found out that males have a higher manifestation of
universalism, benevolence, achievement, power, security, self-direction,
conformity, stimulation and hedonism than on females, while females have a
higher manifestation of tradition than on males.
Males have a higher manifestation of universalism because they tend to
value the work that could help people in the society. Males have a higher
manifestation of benevolence because in achieving the corporate goal, they are
protecting organizational interest for the welfare of the same. Males have a
higher achievement and power because of their ego of wanting to be ahead or
above than females. Males have a high manifestation of self-direction because
they tend to have an independent professional judgment. Males have a higher
manifestation of conformity because according to Fah (2008), males tend to
place relatively more importance on maintaining high standards of professional

87
competence to meet the increasing demands by society on the profession. Males
have a higher manifestation of stimulation because they tend to be risk takers.
According to Kogan and Wallach (2003), males are greater risk takers than
females.
Males are also more concerned with the status and prestige of the
profession (Fah, 2008). Men tended to be more ambitious and inclined to plan for
career success. Women were more likely to express a willingness to forego
career success for happiness in a balanced life (Morley, 2007).
4.4.3 Civil Status
respondents in terms of civil status.
Table 4.4.3
Comparison on the Motivational Values of the Respondents in terms of
Civil Status
Motivational Values Single Married Widow/Widower

Benevolence 3.61 GE 3.61 GE 3.25 ME
Tradition 3.26 ME 3.25 ME 3.00 ME
Security 3.46 ME 3.42 ME 3.40 ME
Power 2.39 SE 2.26 SE 2.00 SE
Achievement 2.90 ME 2.51 ME 2.75 ME
Hedonism 3.38 ME 2.80 ME 2.67 ME
Stimulation 3.24 ME 2.80 ME 2.67 ME
Self-direction 3.43 ME 3.17 ME 3.00 ME
The table shows that in terms of sex, in universalism, males have a higher
mean of 3.66 than on females with a mean of 3.68. It shows that males have a
higher manifestation of universalism because they tend to value the work that
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could help people in the society. According to Andy Oram (2010), men place a
higher value on people/society-oriented job than females.
In benevolence, males have a higher mean of 3.66 than on females with a
mean of 3.58. It shows that males have a higher manifestation of benevolence
because in achieving the corporate goal, they are protecting organizational
interest for the welfare of the same. According to Rutherford (2011), males use
whatever sources they have available to protect the organizational interest.
In achievement, males have a higher mean of 2.85 than on females with a
mean of 2.78. It shows that males have a higher manifestation of achievement
because males exhibit higher priorities for the competence values of imaginative
and logical while females exhibit higher priority for the moral value of loving.
According to Cynthia Jeffrey (2012), males prefer competence values and
females have higher preference for moral values.
In power, males have a higher mean of 2.44 than on females with a mean
of 1.04. Men tended to be more ambitious and inclined to plan for career
success. It shows that males have a higher manifestation of power because of
their ego of wanting more to lead than on females by exercising their authority.
According to Garry Powell (2003), men are more likely than woman to value
intrinsic (e.g., solitude, autonomy, opportunity to lead and exercise authority) and
extrinsic (e.g., promotion, opportunities and earnings) attributes that confer
independence, power, prestige and money. According to Fah (2008) males are
more concerned with the status and prestige of the profession.

89
In security, males have a higher mean of 3.56 than on females with a
mean of 3.42. It shows that males have a higher manifestation of security than on
females because males exhibit integrity in the workplace than on females.
According to Stephen Gilliland (2007), females generally demonstrate higher
levels of self-serving biases than on males.
In self-direction, males have a higher mean of 3.65 than on females with a
mean of 3.27. It shows that males have a higher manifestation of self-direction
because they tend to have an independent professional judgment than on
females. According to Joan Smith (2013), a woman’s professional judgment is at
risk of being influenced by her emotions.
In conformity, males have a higher mean of 3.53 than on females with a
mean of 3.50. It shows that males have a higher manifestation of conformity
because they comply with the rules of the workplace since most of the time,
males make the rules. According to Li –fang Zhang (2012), men were expected
to come up with new ideas and make the rules and decisions.
In stimulation, males have a higher mean of 3.33 than on females with a
mean of 3.18. Males have a higher manifestation of stimulation because they
tend to be risk takers. According to Kogan and Wallach (2003), males are greater
risk takers than females.
In hedonism, males have a higher mean of 3.28 than on females with a
mean of 3.07. It shows that males have a higher manifestation of hedonism
because females are more emotional than males, males tend to enjoy life.
According to John DeLamater (2006), women feel sad, demoralized, lonely,

90
worried. Tense, anxious, angry, annoyed, run down, tired and unable to
concentrate or to sleep than to feel happy, hopeful about the future than on men.
In tradition, females have a higher mean of 3.26 than on males with a
mean of 3.21. It shows that females comply more with the generally accepted
accounting principles than on males. According to Christian Smith (2014),
women tend not to cook up illegal schemes themselves, but were drawn by men
with whom they have strong relationships or because they occupied key
positions in accounting or compliance and so were necessary players to recruit
into the crimes.
4.4.4 Monthly Income
respondents in terms of income.
Table 4.4.4
Monthly Income
Motivational Values Php 10, 001- Php 30 001- Php 70, 001-
30,000 70, 000 140,000
Benevolence 3.60 GE 3.63 GE 3.50 GE
Tradition 3.22 ME 3.34 ME 3.25 ME
Security 3.40 ME 3.52 GE 3.55 GE
Power 2.38 SE 2.26 SE 2.58 ME
Achievement 2.92 ME 2.62 ME 2.56 ME
Hedonism 3.41 ME 2.97 ME 2.58 ME
Stimulation 3.29 ME 2.90 ME 2.58 ME
Self-direction 3.44 ME 3.20 ME 3.31 ME
The table shows that in terms of income, in universalism, those who are
earning an income ranging 30,001-70,000 have the highest mean of 3.753,

91
followed by those who are earning an income of 70,001-140,000 with a mean of
3.75 and those who are earning an income of 10,001-30,000 have the lowest
mean of 3.65.
In tradition, those who are earning an income ranging 30,001-70,000 have
the highest mean of 3.33, followed by those who are earning an income of
70,001-140,000 with a mean of 3.25 and those who are earning an income of
10,001-30,000 have the lowest mean of 3.21.
The researchers found out that those who are earning income ranging
30,001-70,000 have the highest manifestation of universalism and tradition while
those who are earning income ranging 10,001-30,000 have the lowest
manifestation of universalism and tradition.
In benevolence, those who are earning 30,001-70,000 have the highest
mean of 3.63, followed by those who are earning 10,001-30,000 with a mean of
3.59 and those who are earning 70,001-140,000 have the lowest mean of 3.50.
The researchers found out that those who are earning an income ranging
30,001-70,000 have the highest manifestation of benevolence while those who
are earning 70,001-140,000 have the lowest manifestation of benevolence.
In achievement, those who are earning an income ranging 10,001-30,000
have the highest mean of 2.91, followed by those who are earning an income
ranging 30,001-70,000 with a mean of 2.61 and those who are earning an
income ranging 70,001-140,000 have the lowest mean of 3.50.
In stimulation, those who are earning an income ranging 10,001-30,000
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income ranging 70,001-140,000 have the lowest mean of 2.58. In hedonism,
those who are earning an income ranging 10,001-30,000 have the highest mean
of 3.41, followed by those who are earning an income ranging 30,001-70,000
with a mean of 2.97 and those who are earning an income ranging 70,001-
140,000 have the lowest mean of 2.58.
10,001-30,000 have the highest manifestation of achievement, stimulation and
hedonism while those who are earning income ranging 70,001-140,000 have the
lowest manifestation of achievement, stimulation and hedonism.
In power, those who are earning an income ranging 70,001-140,000 have
the highest mean of 2.58, followed by those who earning an income ranging
10,001-30,000 with a mean of 2.37 and those who are earning an income
ranging 30,001-70,000 have the lowest mean of 2.26.
70,001-140,000 have the highest manifestation of power while those who are
earning an income ranging 30,001-70,000 have the lowest manifestation of
power.
In security, those who are earning an income ranging 70,001-140,000
have the highest mean of 3.55, followed by those who are earning an income of
30,001-70,000 with a mean of 3.52 and those who are earning an income
ranging 10,001-30,000 have the lowest mean of 3.40.

93
70,001-140,000 have the highest manifestation of security while those who are
earning an income ranging 10,001-30,000 have the lowest manifestation of
security.
In self-direction, those who are earning an income ranging 10,001-30,000
In conformity, those who are earning an income ranging 10,001-30,000
The researchers found out that those who are earning an income 10,001-
30,000 have the highest manifestation of self-direction and conformity while
those who are earning an income ranging 30,001-70,000 have the lowest
manifestation of self-direction and conformity.
According to Gordon and Kaswin (2010), broad-based incentive plans can
be utilized as a means to encourage both employee performance and
productivity. Salary is often enough motivation to keep employees working for an
organization, but it is not always enough to push them to fulfil their full potential.
For Universalism, the income scale that got the highest mean was Php
30,001-70,000. Certified Public Accountants having a monthly income of Php
30,001-70,000 have something to deal with the high level of universalism. The
94
higher an accountant gets paid, the more they become touched to public. The
mere fact that they become close to public, the more they were required to
protect the interest of the public.
For Benevolence, Php 10,001-30,000 income scale got the highest mean.
CPAs, being paid at this kind of rate, highly safeguard the organizational interest.
The more an accountant gets paid, the more trust is given to him by the
management requiring him to have a high concern on the organization’s interest.
For Conformity, Php 30,001-70,000 income scale got the highest mean
followed by Php 70,001-140,000 income scale. CPAs, having this range of
income, highly conforms to the rules and regulation of the organization. A high
level of income requires an accountant to highly follow rules and regulations as
they become high positioned individuals in the organization.
For Tradition and Security, the income scale that got the highest mean
was Php 70,001-140,000. CPAs being paid at this rate highly comply with the
organization’s rules and regulations and also highly manifest the values of
uniformity, conservatism, prudence and integrity. A high level of income
compared to others requires an accountant to act with uniformity, conservatism,
prudence and integrity being respectable individuals. Also, high salary indicates
that a CPA has high position in his organization making him knowledgeable of
the generally accounting principles.
For Power, Achievement and Hedonism, the highest mean belong to Php
10,001-30,000 income scale. CPAs, being paid at this range, highly preserve
their status of profession and competence and also are highly pleasured from
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their works. The higher the salary, the more an employee gets satisfied towards
his work. Also, the higher an accountant gets paid, the more money he can use
to sustain his continuing professional competence. According to Painter (2003),
extrinsic rewards of salary, career advancement and organizational trust were
the most significant predictors of overall job satisfaction.
For Stimulation, CPAs, being paid at a range of Php 30,001-70,000 got
the highest mean. With these results, the researchers concluded that CPAs paid
at Php 30,001-70,000 income range highly take risks toward their works. The
higher the income of an accountant, the more he is given the chance to take risk
in his respective area of accounting practice.
For Self-direction, the income scale that got the highest mean was Php
10,001 -30,000. These results indicate that CPAs that are paid at this range have
a high level of professional judgment. The higher an accountant gets paid, the
more he is given the drive to work with high professional judgment. This drive
caused by high salary enables a CPA to apply all of his knowledge to provide
reliable outputs.
4.4.5 Number of years employed

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Table 4.4.5
Number of Years of Working Experience
Motivational Values Beginners Experienced

(5 years and below) (6 years and above)
Mean VI Mean VI
Universalism 3.72 GE 3.63 GE
Benevolence 3.66 GE 3.48 ME
Conformity 3.57 GE 3.38 ME
Tradition 3.31 ME 3.13 ME
Security 3.49 ME 3.36 ME
Power 2.52 ME 1.97 SE
Achievement 3.01 ME 2.31 SE
Hedonism 3.39 ME 2.83 ME
Stimulation 2.75 ME 3.29 ME
Self-direction 3.46 ME 3.10 ME
The table shows that the respondents, who are beginners in their
respective jobs, highly manifest the motivational values with computed means of
3.72 for universalism, 3.65 for benevolence, 3.01 for achievement, 2.51 for
power, 3.48 for security, 3.46 for self- direction, 3.56 for conformity, 3.31 for
tradition, 3.27 for stimulation, and 3.38 for hedonism. The data show that the
individuals who are working 5 years and below manifest the motivational values
more than those who are experienced. With the result, the researchers
concluded that those who have less years of experience are more competent in
accounting profession.
Generally, the researchers concluded that in terms of years of working
experience, the group that has the least number of experiences which is 5 years
and below manifests most all of the individual motivational values. This is
because most of the accountants that fall under this range have skills that are a
lot different than what others manifest before. According to Bullock (2017),
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accounting graduates of modern times are not like of what others used to be
because they are defined by a completely different infrastructure than the
generation before.
According to Gunasti (2010), experience like the formal and informal
training improves the capabilities of accountants to judge professionally.
4.4.6 Area of Accounting Practice
Table 4.4.6
Area of Accounting Practice
Motivational Public Private Academe Government

Values Practice Practice
Mean VI Mean VI Mean VI Mean VI
Universalism 3.75 GE 3.68 GE 3.69 GE 3.39 ME
Benevolence 3.65 GE 3.65 GE 3.59 GE 3.00 ME
Conformity 3.56 GE 3.65 GE 3.33 ME 3.67 GE
Tradition 3.26 ME 3.31 ME 3.23 ME 3.08 ME
Security 3.54 GE 3.47 ME 3.37 ME 3.40 ME
Power 2.60 ME 2.48 SE 2.07 SE 2.11 SE
Achievement 3.06 ME 2.81 ME 2.57 ME 2.83 ME
Hedonism 3.48 ME 3.14 ME 3.09 ME 3.00 ME
Stimulation 3.37 ME 3.11 ME 2.95 ME 2.89 ME
Self-direction 3.60 GE 3.32 ME 3.17 ME 3.42 ME
In universalism, public practice has the highest mean of 3.75, followed by
the government with a mean of 3.69, and next is the private practice with a mean
of 3.68, and then those who are employed on both academe and public practice
with a mean of 3.50 and the academe has the lowest mean of 3.16. In Table
4.4.6, it can be inferred in the table that the mean scores of the respondents in
universalism in terms of area of accounting practice are closely related and all
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has verbal interpretation of to a great extent except in academe that has a verbal
interpretation of to a moderate extent. Public accountants are concerned in
protecting the interest of the public because they serve as the front runners in
business when it comes to upholding the quality of financial reporting and
providing the broader public with reliable financial information. This is in
conformity with Mintz (2013) that says accountants who are working in public
practice are explicitly charged to work on the public interest. Demand for
transparency in corporate reporting is evolving in response to investor and
creditor concerns about corporate social and environmental accounting as part of
the publicly available corporate report with assurance or attestation of
professional accountants.
In benevolence, public practice and private practice have both the highest
mean of 3.65, followed by the government with a mean of 3.59, next is those that
work both in academe and public practice with a mean of 3.12, and the academe
has the lowest mean of 2.75. It can be inferred in the result that the mean scores
of the respondents in benevolence in terms of area of accounting practice are
closely related and all has verbal interpretation of to a great extent except in
academe and those that work in both academe and public practice that has a
verbal interpretation of to a moderate extent. It can also have inferred in the
result that public accountants are concerned with the welfare of close others in
everyday interaction such as co-workers. This is in conformity with the study of
Balitaan, Hernandez and Pagcaliwagan (2017) which found out that employees
in an accounting firm consider the interest of all people involve in the firm.
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Moreover, according to them, an employee does not only view decision in his/her
own perspective rather, he considers all aspects as to what the company and co-
employees will get in the decisions made.
In conformity, those who are working in both academe and public practice
has the highest mean of 4.00, followed by the private practice with a mean of
3.65, next is the public practice with a mean of 3.55, then the government with a
mean of 3.33 and the academe has the lowest mean of 3.00. With that, the
researchers inferred that accountants who are employed both in academe and
public practice manifest most conformity because being accounting educators
and practitioners at the same time will make them enrich their knowledge about
the rules and regulations provided by the standards on the books, which in turn
will be applied in practice which will make their output to conform more in
accounting standards. This is in accordance with that viewed accounting as a
learned professional occupation on which the greater public good is the central
concern (Evans, Juchau and Wilson, 2014).
Meanwhile, in tradition, private practice has the highest mean of 3.30,
followed by the public practice with a mean of 3.26, and next is the government
with a mean of 3.23, and then the academe and public practice with a mean of
3.12 and the academe has the lowest mean of 3.00. As shown in Table 4.4.6, it
can be inferred that the mean scores of the respondents are quite close to each
other with a verbal interpretation of to a moderate extent. Private practice got the
highest mean because professional accountants who are engaged in this type of
service are more concerned in making sure that financial statements

100
presentation and reporting are accurate by complying to rules and regulations
provided by the standard.
In security, public practice has the highest mean of 3.54, followed by the
academe and public practice with a mean of 3.50, next is the private practice with
a mean of 3.46, then the government with a mean of 3.36 and the academe has
the lowest mean of 3.20. As shown in Table 4.4.6, it can be inferred that the
mean scores of the respondents are quite close to each other with a verbal
interpretation of to a moderate extent.
In power, public practice has the highest mean of 2.60, followed by the
private practice with a mean of 2.47, next is the academe and public practice with
the lowest mean of 2.00. It can be gleaned from the table that most of the CPAs
manifest the value of preserving the status of the profession to some extent only
except to public practice that has a highest mean with a verbal interpretation of to
a moderate extent. Public practice has the highest mean because accountants
who are involved in this are expected to maintain the public’s trust at all times
because that is the hall mark of their profession. Baros, Cutler and Fortin (2009)
stated that the public accountant’s profession is built upon the collective
reputation of its practitioners and their role is to serve as the guardian of publics’
interest and trust.
In achievement, public practice has the highest mean of 3.05, followed by
the academe and public practice with a mean of 2.87, next is the private practice
with a mean of 2.80, then the academe with a mean of 2.75 and the government
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has the lowest mean of 2.57. The result shows that CPAs in different area of
accounting practice in terms of professional competence does not vary that much
the extent of their manifestation. All of the responses got the verbal interpretation
of moderate extent. Meanwhile, public practice has the highest mean because
maintaining professional competence is really a must in public practice in order to
maintain the quality of service that they need to provide. Engaging in audit works
with different nature of business requires higher ability and knowledge in order to
perform obligation in relation with what is expected to them. This is in conformant
to Glusman and Cianciolo (2008) who said that every member of public practice
should observe the professions’ technical and ethical standards, strive
continually to improve competence and the quality of service, and discharge
professional responsibility to the best of their ability. Furthermore, public practice
also establishes the limitations of members’ capabilities by dictating the
consultation required when a professional engagement exceeds the personal
competence of each member. Each member is responsible for assessing his or
her own competence- of evaluating whether education, experience and judgment
are adequate for the responsibility to be assumed.
In hedonism, public practice has the highest mean of 3.47, followed by the
academe and public practice with a mean of 3.16, next is the private practice with
the lowest mean of 2.66.The result shows that hedonism in different area of
accounting practices are all interpreted as to a moderate extent, however, public
practice has the highest value of mean because they are usually engaged in
102
works that have extensive piled up of paper works and uncompromising
deadlines. With that, every leisure time that they have, they tend to spend it to
experiences where they can relax and please themselves. According to Arnold,
public accounting is a service industry with an environment that often includes
inflexible deadlines and constrained work budgets, which frequently requires
accounting professionals to work overtime. Moreover, Che, Emen, Legaspi and
Palayo (2009) found out that the dimensions of work-life balance are necessary
factors that could affect overall job satisfaction of the accountants engaged in
public practice.
In stimulation, public practice has the highest mean of 3.36, followed by
the academe and public practice with a mean of 3.33, next is the private practice
with a mean of 3.11, then the government with a mean of 2.94 and the academe
has the lowest mean of 2.00. The public practice has the highest extent of
stimulation because they are usually faced in deciding whether to accept or not
the engagement assigned to him/her.
In self-direction, public practice has the highest mean of 3.60, followed by
next is the private practice with a mean of 3.32, then the government with a
mean of 3.17 and the academe has the lowest mean of 3.00. Based on the
result, it can be inferred that those who are employed in both academe and
public practice and solely in public practice have means that are closely related
with each other with a verbal interpretation of to a great extent and the rest are
manifesting independent professional judgment in a moderate extent.

103
5. Relationship of Professionalism and Motivational Values of Certified
Public Accountants.
Table 4.5 shows the relationship between professionalism and
motivational values of CPA’s.
Table 4.5
Correlation between the Professionalism and Motivational Values of
the Respondents
Variables p-values Computed r- Verbal Interpretation

values
Universalism .001 .38 Strong positive linear
relationship
Benevolence < .001 .52 Strong positive linear
relationship
Conformity < .001 .50 Strong positive linear
relationship
Tradition < .001 .44 Strong positive linear
relationship
Security < .001 .53 Strong positive linear
relationship
Power .002 .37 Strong positive linear
relationship
Achievement .004 .25 Weak positive linear
relationship
Hedonism .002 .37 Strong positive linear
relationship
Stimulation < .001 .45 Strong positive linear
relationship
Self-direction < .001 .60 Strong positive linear
relationship
In the assessment of the relationship between motivational value of
universalism and professionalism, it can be gleaned that the p-value of 0.001
which is less than 0.05 indicates that the null hypothesis is rejected. This shows
that there is a significant relationship between universalism and professionalism.
The computed r-value of 0.38 indicates that there is a strong positive linear
104
relationship between universalism and professionalism. This is because
universalism is concerned with the interest of the public which is related to the
integrity component of professionalism that deals with being straight forward and
honest (Schwartz, 1992).
Moreover, the relationship between motivational value of benevolence and
professionalism has a p-value of less than 0.001 which is less than 0.05 and it
also indicates that the null hypothesis is rejected. The result shows that there is a
significant relationship between benevolence and professionalism. The computed
r-value of 0.52 means that there is a strong positive linear relationship between
benevolence and professionalism. This is because benevolence is concerned in
acting on behalf of the organizational interest which is inclined with the objectivity
of professional accountant where as they should not allow bias, conflict of
interest or undue influence of others to override professional or business
judgments (Schwartz, 1992).
conformity and professionalism, it can be gleaned that the computed p- value is
less than 0.001 which is also less than 0.05 and it indicates that the null
hypothesis is rejected. This shows that there is a significant relationship between
conformity and professionalism. The computed r-value of 0.5 indicates that there
is a strong positive linear relationship between conformity and professionalism.
IFAC provides that a professional accountant should act diligently and in
accordance with applicable technical and professional standards when providing
professional services.
105
tradition and professionalism, it can be gleaned that the p-value of 0.001 which is
less than 0.05 indicates that the null hypothesis is rejected. This shows that there
is a significant relationship between tradition and professionalism. The computed
r-value of 0.44 indicates that there is a strong positive linear relationship between
tradition and professionalism. IFAC provides that a professional accountant
should act diligently and in accordance with applicable technical and professional
standards when providing professional services.
security and professionalism, it can be gleaned that the p-value of less than
0.001 which is less than 0.05 indicates that the null hypothesis is rejected. This
shows that there is a significant relationship between security and
professionalism. The computed r-value of 0.53 indicates that there is a strong
positive linear relationship between security and professionalism. In the context
of accounting, security would incorporate the desire for certainty, stability and
integrity in the practice of accounting and the conduct of the profession and the
preference for security values would result in accountants adopting conservative
and prudent attitudes, practicing due care and diligence as well as placing
importance on reliability and dependability (Schwartz, 1992). This is in line with
the definition of professionalism by IFAC which states that professional
accountant should act diligently and in accordance with applicable technical and
professional standards when providing professional services.

106
Furthermore, in the assessment of the relationship between motivational
value of power and professionalism, it resulted to a p-value of 0.002 which is less
than 0.05 suggest that the null hypothesis is rejected. This shows that there is a
significant relationship between power and professionalism. The computed r-
value of 0.37 indicates that there is a strong positive linear relationship between
power and professionalism. This is because professionalism is defined by Linda
(2008) as those strategies and rhetoric employed by members of an occupation
in seeking to improve status. This is in line with the definition of power that refers
to the goal of the attainment of social status and prestige, and control or
dominance over people and resources (Schwartz, 1992).
In addition to that, the assessment of the relationship between
motivational value of achievement and professionalism, it indicates a p-value of
0.024 which is less than 0.05, with that, that the null hypothesis is rejected. This
shows that there is a significant relationship between achievement and
professionalism. The computed r-value of 0.25 indicates that there is a weak
positive linear relationship between achievement and professionalism. This is
mainly because professional competence and due care means that professional
accountant has a continuing duty to maintain professional knowledge and skill at
the level required to ensure that a client or employer receives competent
professional service based on current developments in practice, legislation and
techniques which the professional accountants find it hard to abide. This is in
conformity with the study of Mendoza which concluded that despite the mandate
107
and the campaign to disseminate the Continuous Professional Development
requirements, a number of CPAs still find it hard to comply.
hedonism and professionalism, it can be gleaned that the p-value of 0.002 which
is less than 0.05 indicates that the null hypothesis is rejected. This shows that
there is a significant relationship between hedonism and professionalism. The
computed r-value of 0.37 indicates that there is a strong positive linear
relationship between hedonism and professionalism .This is because as CPAs,
they are commonly engaged in stressful work scenarios, with that, they tend to
use their leisure time in activities that give them relaxation and pleasure in order
to achieve a work-life balance. This is in conformity with the study of Che, Emen,
Legaspi and Palayo (2009) that work-life balance is necessary factor that could
affect overall job performance.
stimulation and professionalism, it can be gleaned that the p-value of less than
0.001 which is less than 0.05 indicates that the null hypothesis is rejected. This
shows that there is a significant relationship between stimulation and
positive linear relationship between stimulation and professionalism. Schwartz
interpreted stimulation as the accountants’ propensity to take on more risk, for
example, in the recognition, measurement and disclosure of financial information
which is in line with the professionalism of the accountants that they should act
108
diligently and in accordance with applicable technical and professional standards
when providing professional services.
In addition, the assessment of the relationship between motivational value
of self-direction and professionalism resulted with a p-value of less than 0.001
which is less than 0.05 and it indicates that the null hypothesis is rejected. This
shows that there is a significant relationship between self-direction and
positive linear relationship between self-direction and professionalism. Schwartz
refers self-direction values in accounting to the desire of accountants to exercise
their professional judgment in carrying out their duties without being restricted by
rules and regulations. This is in line with the requirements of the IFAC that a
professional accountant should not allow bias, conflict of interest or undue
influence of others to override professional or business judgments.
6. Proposed Strategies to Enhance the Extent of Manifestation of
Professionalism of Certified Public Accountants
Based on the results of this study, it was found out that there is a strong
correlation between motivational values and professionalism of Certified Public
Accountants in Batangas City and Lipa City, thus, if the respondents highly
manifest motivational values, they would also manifest professionalism in a great
extent. Table 4.6 shows the recommended strategies and methods that the
researchers came up with to sustain their extent of manifestation of
professionalism.

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Chapter IV

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

This chapter presents the analysis and interpretation of data gathered

1. Demographic Profile of Certified Public Accountants

and undertakings with high level of professionalism. Sometimes, CPAs were

of professionalism. Hence, they must be equipped with necessary and relevant

independence, objectivity, integrity, confidentiality, competence, professional due

presents the demographic profile of certified public accountants in terms of age,

areas of accounting practice.

Table 4.1.1 presents the distribution of respondents when it comes to age.

Age bracket Frequency Percentage

Fifty-seven out of 70 respondents were at the age 22-39 which is

Some have already managerial positions on their respective area of accounting

department heads, senior accountants, chief accountant and head of finance.

as well as between age and work satisfaction.

Table 4.1.2 presents the distribution of respondents in terms of sex.

Sex Frequency Percentage

Most of the respondents were females which constituted 55 out of 70

males were constituted of the remaining 15 individuals or 21.4 percent. There is

a great difference with the number of female respondents compared to male.

the minority in accounting practice.

4.1.3 Civil status

Table 4.1.3 presents the distribution of respondents in term of civil status.

Civil status Frequency Percentage

Out of 70 respondents, the highest number belongs to those who are

single which were constituted of 51 individuals or 72.9 percent of the sample

constituted the remaining 1.4 percent. There was no recorded case of an

family responsibility. Married individuals have greater responsibility to their family

counterparts to view unemployment as a personal advantage because it gives

them more time to themselves. Moreover, married respondents of both sexes

were more likely to accept job offers because of family responsibilities.

4.1.4 Monthly income

Table 4.1.4 presents the distribution of respondents when it comes to

Monthly income Frequency Percentage

Forty-three of the respondents have an income that is between Php

respondents indicated a salary within the range of Php 30,001-70,000. Those

within the range of Php 70,001-140,000. Those 4 individuals constituted the

be utilized as a means to encourage both employee performance and

4.1.5 Number of Years Working Experience

Table 4.1.5 presents the distribution of the respondents when it comes to

number of years of working experience.

Years of working experience Frequency Percentage

accounting careers with a frequency of 49 or 70 percent. It can be gleaned that

which formed the remaining 30 percent. According to Gunasti (2010), experience

4.1.6 Area of Accounting Practice

Table 4.1.6 presents the distribution of respondents in terms of area of

Area of accounting practice Frequency Percentage

constituted of 25 individuals or 35.7 percent of the total sample size. In addition,

Both public practice and private practice has a frequency of 21 respondents. In

addition to that, 3 individuals practice their expertise solely in academe area

which is equivalent to 4.3 percent of the respondents. The distribution of

respondents to several areas of accounting practice helped in the observation of

how accounting practices were derive differently between cultures. According to

by accounting practices, the implied rules of accounting, and conducted in a

business relationships evolve across various cultures. Business relationships

differ due to the environment or culture in which the relationship is formed,

climate. Therefore, if accounting standards come from accounting practices and

accounting practices are developed and influenced by culture through business

relationships, then accounting is highly driven by the culture in which it is

2. Extent of Manifestation of Certified Public Accountants’ Motivational

is what prompts the person to act in a certain way, or at least develop an

inclination for specific behavior. Values guide the selection or evaluation of

used to characterize cultural groups, societies, and individuals, to trace change