A causal and exploratory study on the internal and external factors affecting the usage of customer-oriented accounting practices of banks in Metro Manila

Date of Publication

2012

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Interdisciplinary Business Studies

Subject Categories

Business

College

Ramon V. Del Rosario College of Business

Department/Unit

Business Management

Thesis Adviser

Niano Jose B. Gonzales

Defense Panel Chair

Hermenigilda, E. Salendrez

Defense Panel Member

Carmelita C. Clerigo

Abstract/Summary

This study is causal and exploratory in nature. It identifies and assesses the internal and external factors taken into account by the banking industry situated in Metro Manila when choosing the appropriate customer-oriented accounting practice to use and measures the extent of influence these factors over the decision on which customer-oriented accounting practice to use in the company. The researcher used personal interviews and surveys to gather data which was analyzed using multinomial logistic regression analysis in order to assess the predictive power of the priorities on the decision making process of the company. The results showed that intensity of competition, market orientation, and type of customer relationship are the most significant factors in influencing the management's decisions on which accounting practice to use. Through the data gathered, the researcher was able to develop a prioritization matrix that shows the ideal customer-oriented accounting practices to be used given the factors prioritized. While there are numerous stakeholders benefited by this study, the researcher aimed mainly to help prospective companies adopting a market-oriented approach to make informed decisions by showing the factors into account that leads to the optimal customer-oriented accounting practice implemented by companies. With this, prospective companies may assess the factors they value and evaluate the suited customer-oriented accounting practice to adopt for the bank's operations.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU18007

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

218 leaves ; illustrations (some colored) ; 28 cm.

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