Date of Publication

3-31-2023

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Advisor

Rodiel C. Ferrer

Defense Panel Chair

Hermingilda E. Salendrez

Defense Panel Member

Dianne Margareth T. Tang-See

Abstract/Summary

Micro-, Small-, and Medium-Scale Enterprises in the Filipino community play a pivotal role in economic development. These enterprises do not only serve as a breeding ground for the business owners’ and entrepreneurs’ wealth but they greatly contribute to the generation of job employment and technological development. With adequate resources at hand, micro-, small- and medium enterprises’ ability to make well-informed business decisions translate to good organizational performance.

The study assessed the effect of accounting practices and accounting controls on business performance using a Structural Equation Modeling (SEM) framework on Micro-, Small-, and Medium-Scale Enterprises (MSMEs) in Quezon City, Philippines. With the application of the Partial Least Squares - Structural Equation Modeling (PLS- SEM) statistical tool, the researchers gathered 161 respondents which were determined using the Inverse Square Root Method.

The findings revealed that the accounting practices of a firm have a significant effect on its financial and non-financial measures of business performance. Moreover, the study also revealed that the accounting controls of a firm have a significant effect on its financial and non-financial measures of business performance.

Abstract Format

html

Language

English

Format

Electronic

Keywords

Small business—Philippines—Quezon City—Accounting

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Embargo Period

4-22-2023

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