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
Recommended Citation
Baldovino, C. C., Husmillo, C. P., Lim, J. F., & Maglanque, P. V. (2023). An analysis on the effect of accounting practices and accounting controls on the business performance among micro-, small-, and medium-scale enterprises (MSMEs) in Quezon City, Philippines. Retrieved from https://animorepository.dlsu.edu.ph/etdb_acc/54
Upload Full Text
wf_yes
Embargo Period
4-22-2023