Lived experience of the accounting heads in the adoption of accrual accounting / Jochelle B. Tabernero, Rhea mae L. Barrita, Kent Harold C. Dela Cuesta, Hannah Mae Grace P. Doncillo, Azenith Love S. Timcang.
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TextPublisher: Cebu City, Phillipines University of Cebu - Banilad c2022Description: ix: 122 pages : illustration, tables, mapsContent type: text Media type: unmediated Carrier type: volumeSubject(s): Accrual accounting adoption | SME | Lived experience | Phenomenological researchSummary: Abstract: Accounting is essential for any organization, large or small, as financial information enables entrepreneurs to make informed business decisions, Small businesses' accounting records must adhere to generally accepted accounting principles. Accrual accounting implementation has continuously faced issues that challenge migration. Thus, this research focused on the viewpoint of the accounting heads of small and medium-sized businesses in Canduman, Mandaue City, Cebu in adopting the accrual- based accounting system. The study of accounting adoption from the perspective of small and medium-sized enterprises [SMEs]. A phenomenological approach was used as research design using a researcher-made interview guide as the main instrument, Six (6) accounting heads of small and medium-sized enterprises are the respondents. The investigators adhered to the fundamental principles of ethics. The study applied IPA in the analysis of qualitative data from the investigation. The study's findings indicate that accounting heads' lived experience revealed positive experience in the adoption of accrual accounting because it benefits the company by providing accounting heads with convenient and accurate data for the company's financial reports. Adopting accrual accounting possess no major challenges; rather, it simplifies your financial statements and provides a better overview of the business' financial position.
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College Library Periodicals | T T11li 2022 (Browse shelf) | Not for loan | 3UCBL000026721 |
Abstract: Accounting is essential for any organization, large or small, as financial information enables entrepreneurs to make informed business decisions, Small businesses' accounting records must adhere to generally accepted accounting principles. Accrual accounting implementation has continuously faced issues that challenge migration. Thus, this research focused on the viewpoint of the accounting heads of small and medium-sized businesses in Canduman, Mandaue City, Cebu in adopting the accrual- based accounting system. The study of accounting adoption from the perspective of small and medium-sized enterprises [SMEs]. A phenomenological approach was used as research design using a researcher-made interview guide as the main instrument, Six (6) accounting heads of small and medium-sized enterprises are the respondents. The investigators adhered to the fundamental principles of ethics. The study applied IPA in the analysis of qualitative data from the investigation. The study's findings indicate that accounting heads' lived experience revealed positive experience in the adoption of accrual accounting because it benefits the company by providing accounting heads with convenient and accurate data for the company's financial reports. Adopting accrual accounting possess no major challenges; rather, it simplifies your financial statements and provides a better overview of the business' financial position.
Biore, Christopher College of Business and Accountancy Accountancy
English
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