PERCEPTION OF ACCOUNTING STUDENTS TOWARDS PROFESSIONAL ACCOUNTING EXAMINATION (A CASE STUDY OF ADEKUNLE AJASIN UNIVERSITY, AKUNGBA AKOKO)

Many accounting students are discouraged from pursuing professional examinations due to a perception that they are too difficult, time-consuming, and expensive, which threatens the future of the profession by limiting the number of qualified professionals. This study examined the perception of accounting students towards professional accounting examinations using Adekunle Ajsin Univeristy as a case study. Specifically, the study investigated how factors such as students’ awareness, students’ attitude, funding and gender influence students’ perception and their performance in professional accounting examinations. This study adopted a descriptive survey research design. The study used primary data collected through structured questionnaires administered to 130 undergraduate accounting students across all academic levels (100–400 levels). The key independent variables analyzed were awareness, attitude, funding ability, and respondents’ gender, while the dependent variable was students’ intention to sit for professional accounting examinations. Descriptive statistics were used to present the data, followed by reliability testing using Cronbach’s Alpha, bivariate analysis using Spearman’s rank correlation, and inferential analysis using Ordinary Least Squares (OLS) regression. Diagnostic tests were also conducted to validate the model assumptions, including multicollinearity (VIF = 1.16) and homoscedasticity (Hettest p-value = 0.4199). The results from study revealed that awareness (AWAR) [coef. = 0.254, p = 0.007] has a significant positive effect on the intention to sit for professional accounting examinations among the respondents; attitude (ATTD) [coef. = 0.532, p = 0.000] has a significant positive effect on the intention to sit for professional accounting examinations among the respondents; gender (RSGD) [coef. = -0.181, p = 0.062] has an insignificant negative effect on the intention to sit for professional accounting examinations among the respondents; funding ability (FUND) [coef. = 0.539, p = 0.000] has a significant positive effect on the intention to sit for professional accounting examinations among the respondents The study concluded that that awareness, attitude, and funding ability significantly influence students' intention to sit for professional accounting examinations, while gender does not. In particular, attitude and funding emerged as the strongest predictors of intention. It is therefore recommended that accounting departments organize frequent seminars, professional forums, and interactive sessions with certified accountants and exam bodies. Corporate sponsors, alumni associations, and professional bodies establish bursaries or exam subsidy schemes for financially disadvantaged students. Academic departments and student unions should foster positive perceptions through motivational campaigns, success-story sharing sessions, and peer-led exam preparation groups.