The mediating role of management accounting practices on the influence of business environment on organizational performance: Evidence from Philippine tourism industry

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories



Ramon V. Del Rosario College of Business



Thesis Adviser

Joy Lynn Legaspi

Defense Panel Member

Merlinda Bucad

Cynthia P. Cudia


Organizations today are always struggling to maintain commercial survival and success. They continuously seek ways to improve their operations or else they will fall behind the rapid changes in today marketplace. Business processes have changed during the twentieth century and factories today do not look like they did a hundred years ago. Failure to respond quickly to changes in the market can cause a company to collapse, while being proactive and actively detecting environmental signals to immediately grasp opportunities or counter threats can lead firms to success and prosperity.

To effectively compete in the market, companies should know where they stand. And this is where management accounting comes into the picture. Many businesses have failed, and a lot have recognized that part of the blame rests upon shortcomings in the information provided to managers. This goes to show that the management accounting practices (MAPs) of a company have an effect on its organizational performance. Thus, this study entitled. The Mediating Role of Management Accounting Practices on the Influence of Business Environment on Organizational Performance: Evidence from Philippine Tourism Companies seeks to answer the question on how the management accounting practices of an organization play a mediating role on the influence of business environment on organizational performance of companies under the Philippine tourism sector, which is the population of this study.

For the data gathering method, the researchers made use of a questionnaire and conducted interviews to the sample generated. These procedures provided the researchers the necessary information to establish the relationships between business environment and organizational performance. The two types of relationships are: direct effect and indirect effect through MAPs. Data analysis methods include simple regression for the direct effect, and mediation regression analysis for the indirect effect of business environment on organizational performance through MAPs. These procedures were able to help reach the objectives of this study and solve the problem stated.

The results of the study show that the contingent variables used have a direct effect and indirect effect on organizational performance through management accounting practices (MAPs). The extent of influence of the business environment on both MAPs and organizational performance is also presented in the study. These findings signify the important role of management accounting practices, which could benefit the Philippine tourism industry. Managers can use these as a basis and insight to improve their management accounting practices which could then, in turn, improve their organizational performance. Furthermore, this study may serve as a reference for academic researchers and practitioners involved in this field and would contribute to the current literature on management accounting practices.

Abstract Format






Accession Number


Shelf Location

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

Physical Description

xi, 196 leaves : illustrations ; 28 cm ; 1 computer disc ; 4 3/4 in.


Tourism--Accounting; Tourism--Philippines-- Accounting; Managerial accounting

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