HYPOTHESES

Specifically, the study will be guided by the following hypothesis:

A.

1. That there is no significant difference in the extent to which barriers affect the participants from
attending CPD programs in terms of age.
2. That there is no significant difference in the extent to which barriers affect the participants from
attending CPD programs in terms of gender
3. That there is no significant difference in the extent to which barriers affect the participants from
attending CPD programs in terms of sector
4. That there is no significant difference in the extent to which barriers affect the participants from
attending CPD programs in terms of monthly income
5. That there is no significant difference in the extent to which barriers affect the participants from
attending CPD programs in terms of length of experience.

B.

1. That there is no significant difference in the extent to which accountants’ motivation in

undertaking CPD affects their participation in terms of age.
2. That there is no significant difference in the extent to which accountants’ motivation in
undertaking CPD affects their participation in terms of gender.
3. That there is no significant difference in the extent to which accountants’ motivation in
undertaking CPD affects their participation in terms of sector.
4. That there is no significant difference in the extent to which accountants’ motivation in
undertaking CPD affects their participation in terms of monthly income.
5. That there is no significant difference in the extent to which accountants’ motivation in
undertaking CPD affects their participation in terms of length of experience.

ASSUMPTIONS

1. Respondents have adequate knowledge of the new continuing professional development

law.
2. Baguio City being a highly urbanized city caters to a number of professionals such as
accountants.
3. The barriers and drivers of the CPAs vary in their age, gender, sector, monthly income and
length of experience.
DEFINITION OF TERMS

Barriers – are real or imagined hindrances between a person and the success that that person
wants to achieve. These include the life experiences, emotions, attitudes and behavior that
hinders the ability of a person to communicate.

Drivers – motivating factors including achievement, advancement, autonomy, personal growth,

recognition, responsibility, and the work itself.

BOA – an agency that establishes the educational requirements and the eligibility of candidates
desiring to sit for the Uniform CPA Exam. Each board of accountancy also controls the
licensing of certified public accountants (CPAs) within its jurisdiction.