The role of Certified Public Accountants (CPAs) in the academic sector is critical, particularly for those teaching accounting education in various regions. In Capiz, a province in the Philippines, the CPAs involved in teaching face a unique set of challenges and opportunities. As educators, they must not only meet the academic expectations of their students but also adhere to professional standards such as those outlined in Continuing Professional Development (CPD) programs. The CPD requirements, stipulated by the Professional Regulation Commission (PRC) and the Board of Accountancy (BOA), aim to ensure that professionals maintain their expertise, remain updated on industry trends, and continue contributing to the field of accounting (Ubagu and Gbuushi, 2020).

This study investigates the relationship between various demographic and professional characteristics of CPA educators in Capiz and their level of motivation, compliance with CPD requirements, and professional practice. Specifically, it explores how factors such as sex, educational attainment, length of teaching experience, school affiliation, and average family income relate to CPAs motivation (both intrinsic and extrinsic) toward compliance with CPD, their status of compliance, and their professional practice. By examining these relationships, the study aims to provide insights into how these factors influence the professional behavior and career development of CPA educators, as well as propose a career development plan to enhance their engagement with CPD. In light of the increasing demand for highly qualified accounting professionals and educators, understanding the factors that influence motivation and compliance with professional standards is essential for developing effective strategies to support CPA educators. This research contributes to the broader conversation on the importance of professional ethics, continuing education, and career development for accounting professionals in the academe (Rahman and Islam, 2022).

This study aimed to determine motivation towards compliance to the continuing professional development among certified public accountants as related to their professional practice as basis for a career development plan.

This research employed a quantitative approach to examine the relationships between the demographic profile of CPA educators and their level of motivation, compliance with CPD, and professional practice. The study used descriptive and inferential statistical methods to analyze the data and address the research questions.

The study utilized a correlational research design to determine the relationships among the variables. It examined both the intrinsic and extrinsic motivation of CPA educators, their CPD compliance status, and their professional practices. A cross-sectional approach was used; data were collected at one point in time from a sample of CPA educators in Capiz.

The study targeted CPA educators in Capiz, who are currently teaching accounting education at various levels of higher education institutions. Participants were selected using a stratified random sampling method to ensure representation from different schools, income brackets, and demographic backgrounds. A total of 70 CPA educators were surveyed, representing a diverse cross-section of the accounting education sector in Capiz.

The demographic profile questionnaire was used to collect data on sex, educational attainment, teaching experience, school affiliation, and family income.

Motivation scale, a questionnaire, which was developed to measure both intrinsic and extrinsic motivation towards CPD. Items on this scale assess the reasons for CPAs engagement in CPD, including personal interest, career advancement, and regulatory requirements.

The CPD compliance status, a set of questions assessed the CPAs compliance with CPD requirements, specifically focusing on the maintenance of licensure, BOA accreditation, and completion of required professional development activities.

Professional practice scale measured ethical behavior, including integrity, objectivity, professional competence, confidentiality, and professional conduct. These areas aligned with the core values expected of CPAs as professionals.

The data were collected through an online survey distributed to CPA educators across various universities and colleges in Capiz. The survey included both Likert-type questions (to assess motivation and professional practices) and yes/no questions (to determine CPD compliance). The participants were informed about the objectives of the study, and their consent was obtained prior to completing the survey.

The paper underwent the review of the research ethics committee, and the participants data were gathered and processed with high level of ethical consideration to protect their privacy and identities. The research instrument used and the ethical consent form were explained and they were given the right to answer, withdraw, or not to participate in this study. 

Descriptive statistics (mean, standard deviation) were used to summarize the demographic information, motivation levels, CPD compliance, and professional practices. Inferential statistics, including independent-samples t-tests and one-way ANOVA, were used to test for significant differences in motivation and CPD compliance across demographic groups. Pearson correlation analysis was employed to determine relationships between motivation, compliance, and professional practice.

The results of the study were derived from the survey data collected from CPA educators in Capiz. These results are categorized and analyzed based on the studys objectives: to determine the relationships between CPA educators demographic profiles, their level of motivation, CPD compliance, and professional practice. The results were processed using descriptive statistics and Pearson correlation tests. The demographic profile reveals that the sample is mostly female (60%), earlycareer teachers with 1–5 years of experience (72.9%), and predominantly affiliated with private schools (65.7%). Most hold a bachelors degree (48.6%), and the majority belong to middle-income households (₱20,000–₱60,000). This suggests a young, relatively well-educated, and economically moderate teaching population, which may influence their professional development needs, access to resources, and teaching practices.

The result revealed that Certified Public Accountants (CPAs) exhibited high levels of both intrinsic and extrinsic motivation toward Continuing Professional Development (CPD) compliance across various demographic categories, indicating a robust commitment to professional growth. Notably, female CPAs and those holding masters degrees demonstrated slightly higher motivation levels, suggesting a stronger drive for development within these groups. This observation aligned with findings by Liu and Zainuddin, (2021) who reported that postgraduate accounting students exhibited greater acceptance of blended learning components, indicative of heightened motivation toward professional advancement.

Furthermore, CPAs with 6–10 years of teaching experience displayed the highest intrinsic motivation, potentially reflecting a career consolidation phase where individuals seek to deepen their expertise and reaffirm their professional identity. This trend was supported by a research from Kadous and Zhou, (2019) which highlighted that intrinsic motivation enhances auditors judgment in complex tasks, emphasizing the value of internal drivers in professional settings.

While differences based on school affiliation and income were minimal, CPAs affiliated with private institutions and those in higher income brackets show slightly elevated motivation levels. This could be attributed to better access to CPD opportunities and resources, as suggested by Ozdil et al. (2023) who found that institutional support and recognition play significant roles in motivating accounting educators to engage in curriculum development and professional growth.

Overall, these findings underscored a motivated CPA workforce, with opportunities for targeted support to sustain and enhance engagement across all sectors. Recognizing and addressing the nuanced motivational factors can aid in designing effective CPD programs that cater to diverse professional needs.

The study also presented findings indicating that Certified Public Accountants (CPAs) generally maintain compliance with license validity requirements. However, there was a notable decline in compliance concerning Board of Accountancy (BOA) accreditation and its validity. Female CPAs and those possessing masters degrees exhibited relatively better compliance rates. In contrast, doctorate holders and mid-career professionals, particularly those with 6–10 years of teaching experience, tend to lag, potentially due to competing professional and personal responsibilities. Mendoza (2013) identified time constraints, high costs, and scheduling conflicts as significant barriers to CPD participation, which may disproportionately affect individuals balancing multiple roles.

School affiliation appeared to have minimal influence on compliance levels. Interestingly, CPAs in lower-income brackets demonstrate better adherence to CPD requirements, possibly driven by the necessity to maintain professional credentials for job security and advancement. This observation aligned with findings by Mendoza, (2013) who noted that CPAs often pursue CPD to avoid professional obsolescence and to remain competitive in the field.

These results underscore the need for targeted CPD support, especially for mid-career and highly credentialed CPAs who may face unique challenges in fulfilling CPD requirements. Tailoring CPD programs to address specific barriers faced by these groups could enhance overall compliance and professional development within the accounting sector.

The result further indicated that Certified Public Accountants (CPAs) across various demographics consistently demonstrated high levels of professional ethics, encompassing integrity, objectivity, competence, confidentiality, and professional behavior. Female CPAs and those holding masters degrees exhibited slightly higher scores, suggesting a marginally stronger adherence to ethical standards within these groups. Conversely, CPAs with longer teaching experience and those affiliated with public institutions showed marginally lower, yet still commendable, ratings. Additionally, higher income levels correlated with a slight positive association with professional conduct. These observations aligned with the study by Niniel and Sucuahi, (2023) which identified multiple dimensions influencing ethical accounting practices among CPAs, including moral philosophies, personal values, and professional behavior. Their research underscored that while demographic factors may introduce slight variations, the overarching commitment to ethical standards remains robust across the profession. Furthermore, the International Ethics Standards Board for Accountants (IESBA) emphasizes the critical importance of ethical behavior for all professional accountants, highlighting that adherence to principles such as integrity and objectivity is paramount in maintaining public trust and upholding the professions reputation (IESBA, 2023).

Overall, the result reflected a strong ethical foundation among CPAs, with minimal variation across demographic lines, underscoring the effectiveness of current professional standards and training programs in instilling and maintaining high ethical conduct within the profession.

The result also showed significant differences in motivation toward CPD compliance based on sex and educational attainment. Female Certified Public Accountants (CPAs) reported higher intrinsic motivation levels compared to their male counterparts, aligning with studies that suggest women may possess a stronger internal drive for professional development (Nishiyama et al., 2014). Additionally, CPAs holding masters degrees exhibited the highest overall motivation, which may reflect a greater commitment to continuous learning and career advancement (Mendoza, 2013).

Conversely, factors, such as teaching experience, school affiliation, and family income showed no significant effect on motivation levels. This suggests that while demographic and institutional variables may influence CPD participation, they do not necessarily impact the intrinsic motivation to engage in CPD activities. These findings underscored the importance of considering sex and educational background when designing CPD programs. Tailoring initiatives to address the specific motivational drivers of different demographic groups can enhance engagement and effectiveness in professional development efforts.

The study also showed a comparative analysis of Continuing Professional Development (CPD) compliance among Certified Public Accountants (CPAs) across various demographic and professional characteristics, including sex, educational attainment, teaching experience, school affiliation, and average family income. The compliance indicators assessed were valid license, BOA (Board of Accountancy) accreditation, and valid BOA accreditation.

Statistical analysis revealed no significant differences in compliance across all demographic and institutional variables, as indicated by the corresponding p-values. For example, both male and female respondents demonstrated similar compliance levels, with females slightly outperforming males in BOA-related indicators; however, this difference was not statistically significant (p = 0.400). These results were consistent with Mendoza (2013), who found no significant difference in CPD participation between male and female CPAs in the Philippines. Similarly, Aniceto et al. (2024) reported that gender did not significantly influence attitudes toward professional development, suggesting that sex may not be a determining factor in CPD engagement.

Educational attainment showed a trend, which those with masters or doctorate degrees had higher mean compliance scores than those with only a bachelors degree, although the variation lacked statistical significance (p = 0.420). This aligned with Calixto, (2020) who concluded that CPD participation posi-tively influenced professional competence, regardless of educational level. While advanced degrees may reflect greater professional ambition or access to resources, they do not appear to directly impact CPD compliance.

The length of teaching experience approached statistical significance (p = 0.076), with those having 6 to 10 years of experience demonstrating marginally higher compliance. This could imply that mid-career professionals are more actively engaged in CPD, possibly due to institutional expectations or career development goals. However, as noted by Mendoza, (2013) years in practice were not a statistically significant factor in CPD participation, supporting the interpretation that experience alone may not predict engagement levels.

Institutional affiliation (public vs. private) and average family income also yielded non-significant results (p = 0.930 and p = 0.133, respectively), despite minor variations in mean compliance scores. These findings suggest that access to CPD opportunities may be relatively equitable across institutions and income levels, echoing Calixto, (2020) observation that financial or institutional factors had limited influence on CPD effectiveness.

Overall, the results suggested that CPD compliance remains relatively consistent across demographic and institutional categories. No single factor emerged as a significant determinant, reinforcing the idea that structural provisions and regulatory frameworks may have standardized access to CPD among CPAs in the Philippines. These findings corroborate previous studies (Calixto, 2020; Mendoza, 2013; Aniceto et al., 2024) and underscored the need for future research with broader samples to explore possible subtle influences on CPD participation and engagement.

The study also presented an analysis of differences in professional practice among Certified Public Accountants (CPAs) concerning core ethical principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The data were examined across demographic variables, such as sex, educational attainment, length of teaching experience, school affiliation, and average family income. Results indicated that none of the variables demonstrated statistically significant differences, as reflected by p-values all exceeding the 0.05 threshold.

In terms of sex, female CPAs reported a marginally higher mean (M = 4.88) compared to their male counterparts (M = 4.80); however, the difference was not statistically significant (p = 0.176). Similarly, educational attainment did not result in significant variation in professional practice (p = 0.823), despite minor fluctuations in mean scores among bachelors, masters, and doctorate degree holders. These findings aligned with Anwar, (2019) study, which found that demographic factors like gender and education had a limited effect on ethical decision-making in accounting practices.

The variable length of teaching experience also showed negligible differences, with all groups reporting closely aligned mean values, and a p-value of 0.941 indicating no significant effect. Furthermore, school affiliation (p = 0.428) and average family income (p = 0.792) yielded similar non-significant outcomes, with respondents across all income brackets and institutional types demonstrating comparable adherence to professional ethical standards. Porras, (2017) found similar trends in the ethical practices of accountants, suggesting that other external factors such as institutional frameworks and regulatory compliance may exert a stronger influence on ethical behavior than demographic characteristics.

These findings suggested that CPAs maintain a consistent level of ethical conduct in their professional practice regardless of demographic or socioeconomic factors. The uniformity in mean scores across all groups underscored a broadly shared commitment to professional values, likely reinforced by standardized training and regulatory frameworks governing the accountancy profession.

The study further showed the correlation between selected demographic variables of Certified Public Accountants (CPAs) and their level of motivation - both intrinsic and extrinsic - toward compliance with Continuing Professional Development (CPD) requirements. The results revealed statistically significant relationships for sex and educational attainment, while other variables showed no significant associations.

A moderate positive correlation was observed between sex and motivation toward CPD compliance (r = 0.282, p = 0.018), indicating that gender may play a meaningful role in influencing motivational levels. This finding aligned with previous research suggesting that female professionals often exhibit higher intrinsic motivation levels, which can positively impact their engagement in professional development activities (Nishiyama et al., 2014).

Similarly, educational attainment showed a significant positive correlation (r = 0.258, p = 0.031), suggesting that higher educational levels are associated with increased motivation to comply with CPD obligations. This was consistent with studies indicating that individuals with advanced degrees tend to value continuous learning and are more likely to engage in CPD to maintain and enhance their professional competencies (Mendoza, 2013).

In contrast, length of teaching experience (r = 0.131, p = 0.281), school affiliation (r = -0.079, p = 0.518), and average family income (r = 0.055, p = 0.649) all yielded non-significant relationships. These results suggested that professional tenure, institutional type, and income level do not substantially influence the motivational drivers related to CPD compliance. This finding was consistent with the study by Porras, (2017) which found similar trends in the ethical practices of accountants, suggesting that other external factors such as institutional frameworks and regulatory compliance may exert a stronger influence on ethical behavior than demographic characteristics.

Overall, the findings underscored the importance of individual and educational factors in shaping CPAs motivation toward continuous professional development. These results may inform targeted strategies for enhancing CPD engagement, particularly by considering gender-sensitive approaches and encouraging advanced educational pursuits.

The study also presented the correlation between selected demographic variables of Certified Public Accountants (CPAs) and their compliance with Continuing Professional Development (CPD) requirements. Utilizing Pearson correlation, the analysis examined five variables: sex, educational attainment, length of teaching experience, school affiliation, and average family income.

The analysis revealed that none of the demographic variables exhibited statistically significant correlations with CPD compliance (p > .05). Specifically, the correlations for sex (r = 0.036, p = 0.765), educational attainment (r = -0.056, p = 0.645), school affiliation (r = 0.011, p = 0.930), and average family income (r = -0.034, p = 0.777) were weak and non-significant. These findings aligned with recent research indicating that demographic factors such as gender, educational background, and income level do not significantly influence CPD participation among accounting professionals (Ekweozor et al., 2023).

The correlation between length of teaching experience and CPD compliance (r = -0.235, p = 0.050) approached statistical significance, suggesting a potential inverse relationship. This marginal finding was consistent with studies highlighting that more experienced professionals may perceive less benefit from CPD activities, potentially due to established routines or perceived redundancy of content (Webster-Wright, 2023).

These results imply that demographic and professional characteristics alone may not be sufficient predictors of CPD compliance among CPAs. Instead, factors such as institutional support, perceived relevance of CPD content, and regulatory requirements may play more pivotal roles. For instance, a study focusing on Portuguese certified accountants emphasized the influence of institutional and regulatory frameworks on CPD engagement, underscoring the importance of organizational culture and support mechanisms in promoting CPD participation (Cunha & Robalo, 2025).

The study also showed the Pearson correlation coefficients between Certified Public Accountants (CPAs) profile variables and their professional practice, specifically concerning integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The analysis indicated that none of the demographic or socio-economic variables - such as sex, educational attainment, length of teaching experience, school affiliation, and average family income - are significantly correlated with the dimensions of professional practice.

The correlation coefficients, ranging from -0.096 to 0.164, were relatively weak, and the corresponding p-values exceed the conventional threshold of significance (p > 0.05), confirming the absence of statistically significant relationships. This suggested that individual characteristics and backgrounds of CPAs do not have a discernible impact on their adherence to professional ethical standards and competencies.

These findings imply that professional practice among CPAs is largely governed by standardized professional guidelines and regulatory frameworks, rather than personal or institutional demographics. This reinforced the notion that ethical and competent professional behavior is maintained regardless of differences in personal profiles, reflecting the effectiveness of professional training and ethical mandates in the accounting field.

Recent studies supported this perspective. For instance, Oboh and Omolehinwa, (2022) found that while upbringing and education significantly influenced ethical decision-making among Nigerian accountants, other demographic factors such as religion and experience had minimal impact. Similarly, Mohd Ghazali, (2021) reported that corporate ethical values and age were significant determinants of ethical judgments among Malaysian accounting practitioners, whereas gender had a lesser effect.

These studies suggested that organizational culture and ethical frameworks play more substantial roles in shaping professional behavior than individual demographic factors. Therefore, the adherence to ethical standards among CPAs is more likely a result of the professions regulatory environment and ethical training rather than personal characteristics.

The study further presented the relationships among Certified Public Accountants (CPAs) motivation towards compliance with Continuing Professional Development (CPD), their actual CPD compliance status, and their professional practice. The findings revealed nuanced interconnections between motivational factors, compliance behaviors, and professional conduct.

A moderate positive and statistically significant correlation was found between motivation towards CPD compliance and professional practice (r = 0.409, p = 0.000). This suggested that CPAs who exhibit higher motivation to engage in CPD are more likely to demonstrate enhanced professional practices, including integrity, objectivity, competence, confidentiality, and professional behavior. This underscored the critical role of intrinsic motivation in fostering ethical and competent professional behavior.

Conversely, the actual status of CPD compliance did not exhibit a statistically significant relationship with professional practice (r = -0.231, p = 0.054). While the correlation is negative and approaches significance, it remains insufficient to establish a definitive link. Similarly, the relationship between motivation towards CPD compliance and actual compliance status is weak and not significant (r = 0.168, p = 0.165), indicating that motivation does not always directly translate into formal compliance.

These findings suggested that intrinsic motivation may be a more potent driver of professional behavior than mere compliance with CPD requirements. This aligns with the perspective that ongoing education and professional development are essential for maintaining ethical standards in accounting. As highlighted by Illumeo, (2024) continuous learning enables accountants to stay informed about regulatory updates, emerging technologies, and ethical challenges, thereby upholding the publics trust in the financial reporting process.  Furthermore, the study by Calixto and Ferrer, (2020) emphasizes the effectiveness of CPD in enhancing the competencies and skills of accountants. Their research indicates that engaging in CPD seminars significantly contributes to the development of specific knowledge and skills outlined in the Core Competency Framework for Entry to the Philippine Accountancy Profession. 

Overall, these insights highlighted the importance of fostering intrinsic motivation for CPD among CPAs. While compliance with CPD requirements ensures that accountants meet regulatory standards, it is the internal commitment to lifelong learning and professional growth that truly enhances ethical and competent professional behavior. Therefore, strategies aimed at cultivating motivation towards CPD may be more effective in promoting high standards of professional practice than those focusing solely on compliance.

Basis for Career Development Plan as an Offshoot of the Study

The Career Development Plan (CDP) aims to enhance the professional growth of CPA educators in Capiz, addressing findings related to motivation, CPD compliance, and professional practice. Aligned with CHED and PRC mandates, the plan promotes motivation, ethical conduct, academic advancement, and regulatory compliance through strategic, inclusive, and sustainable initiatives.

Key components include motivation enhancement through rewards, gender-sensitive support, and reflective teaching practices. Improved CPD accessibility via interest-based modules, flexible delivery, and financial support. Graduate advancement through scholarships, study leaves, and recognition systems. Ethical practice reinforcement via training, mentorship, and awards for integrity. Compliance support with designated officers, on-campus services, and incentives. Equitable access through digital support and equity audits. Research integration via action research, publication support, and collaboration. Sustainability measures through annual reviews, feedback systems, and policy integration. Overall, the CDP provides a structured roadmap to ensure CPA educators are motivated, compliant, and equipped to lead with excellence in academic settings.

This study contributes valuable insights into the professional practices, motivation, and CPD compliance of CPA educators in Capiz. The findings indicate that while motivation plays a central role in driving professional behavior, significant barriers to CPD compliance must be addressed. Although educators are motivated to improve, practical cons-traints hinder full engagement with CPD activities, particularly regarding BOA accreditation. It is clear that intrinsic motivation is the key to enhancing professional practice, as those with higher intrinsic motivation exhibited stronger ethical behaviors and competencies. However, the study also highlights a gap between motivation and actual CPD compliance, which underscores the need for more flexible, accessible CPD programs.

A.B.C.: Conceptualization, methodology, data analysis, investigation and writing the manuscript; and G.G.G.: Contributed in conceptualization, visualization and checking the manuscript. All authors who are involved in this research read and approved the manuscript for publication.

The researchers are grateful to everyone who helped with this endeavor, especially the respondents of this study, Central Philippine University, and the Main Campus of Capiz State University.

The authors confirm no conflict of interest.