The relationship between the perceived application of environmental management accounting and the perceived financial performance of universities in Manila, Philippines
Date of Publication
2014
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Adviser
Carmelita C. Clerigo
Defense Panel Chair
Herminigilda E. Salendrez
Defense Panel Member
Cynthia P. Cudia
Abstract/Summary
Environmental Management Accounting includes the generation, analysis and use of financial and non-financial information in order to improve corporate environmental and economic performance. However, unlike other branches of Accounting, there is a dearth of research in this particular field. Environmental Management Accounting deals mostly on manufacturing industry, but not on service industry where the academic sector belongs. Hence, this study aims to determine the relationship between the application of environmental management accounting and the perceived financial performance of academic institutions, specifically the universities in Manila, Philippines.
The objectives of the study include the separate examination of the levels of the two variables - application of Environmental Management Accounting (independent) and the perceived financial performance (dependent) in the universities in Manila City. Another objective aims to relate the two aforementioned variables of the study.
A cross-sectional design was used to gather information from the populations sample in order to establish association between two or more variables within a given population. The population involved nine (9) universities in Manila, providing a total respondent population of 855 employees. For the sample study, 153 employees were involved. A questionnaire patterned from Wabuyis (2009) study done in Uganda was used.
The results of the study showed that except for production and dissemination of environmental information, a positive relationship exists between the perceived application of Environmental Management Accounting and the perceived financial performance of the universities in Manila, Philippines. All nine (9) universities are applying Environmental Management Accounting based on their employees perception.
Abstract Format
html
Language
English
Format
Accession Number
TU18878
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
xi, 106 leaves : illustrations (some colored) ; 28 cm. + ; 1 computer optical disc.
Recommended Citation
Ferrer, J. G., Guarin, J. L., Rase, A. L., & Vergara, M. S. (2014). The relationship between the perceived application of environmental management accounting and the perceived financial performance of universities in Manila, Philippines. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/11964