Improving the records management of the Air Force Accounting Center to minimize unreconciled accounts

Date of Publication


Document Type

Master's Thesis

Degree Name

Master of Business Administration


Ramon V. Del Rosario College of Business


Decision Sciences and Innovation Dept

Thesis Adviser

Jaime T. Cempron

Defense Panel Chair

Ma. C. P. Assumpta C. Marasigan

Defense Panel Member

Azenith H. Castillo
Frances Jeanne L. Sarmiento
Maria Victoria P. Tibon
Brian C. Gozun


Government agencies must always maintain public trust through adherence to reliability and transparency. In this regard, being issued with recurring audit findings sheds a bad light on an agency's operations. In this action research, I and my collaborators focused on minimizing the recurring audit findings of the Philippine Air Force by improving the records management of the Accounting Center. As records provide the history of an organizations operations, it is important to maintain an effective records management to validate decisions and provide evidence for accountability. We used Beckhard and Harris Change Management Framework throughout the cycles to ensure that we could properly assess and manage the change transition. For the first cycle, we set a schedule for each branch in the central office to arrange their records in the stock room. The first cycle helped us in minimizing some of the balances on our recurring audit findings. However, as the growing number of transactions result to an equally growing quantity of records, we developed an electronic documents management system on the second cycle to serve as a long-term solution. Overall, both cycles helped us in reconciling some of the recurring audit findings and in making the retrieval of records easier. Moreover, through this action research, we were able to boost the morale in our organization as we learned to enhance our teamwork and communication skills.

Abstract Format






Accession Number


Shelf Location

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

Physical Description

1 computer disc ; 4 3/4 in.


Records--Management; Transparency in government--Philippines; Philippine Air Force

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