TY  - BOOK
AU  - Lungcob, Dave Anthoun E.,
TI  - Experiences of Order of the Discalced Augustinians (OAD) Philippine Province using a manual accounting system: exploring challenges and mitigating measures 
PY  - 2025///
CY  - Cebu City, Philippines
PB  - University of Cebu-Banilad
KW  - Accounting information system
KW  - Manual accounting system
KW  - Religious orders
KW  - Case study
KW  - OAD Philippine Province
N1  - Includes bibliographical references; Adult
N2  - "Most churches still rely on manual accounting systems. However, most accounting system-related studies conducted in the Roman Catholic Church have focused solely on archdiocese parishes, not on religious orders. This study explored the challenges faced by the Order of the Discalced Augustinians [OAD] Philippine Province using a manual accounting system and their mitigating measures
This study used a case study research design and was conducted in OAD Philippine Province's communities. Eleven (11) informants were selected based on the inclusion criteria. The researcher developed an interview guide that was thoroughly validated, and used thematic analysis. This study followed ethical considerations of beneficence, non-maleficence, justice, and autonomy. 
The themes created from the analysis were the following. Under challenges faced by OAD accounting-in-charge using a manual accounting system: In recording financial transactions: Excel's Pro Forma Limitations and Shortcomings, Inconsistencies and Discrepancies in User Recordings, and User Errors Causing Frustration, In record keeping of financial data: Retrieval Difficulties of Outdated Excel Version, Lack of Records resulted in Continuity Gaps, Archiving Issues, and Retrieval (Ease), In preparing financial statements: Lack of Standardized Reporting Format and Labor-Intensive & Incomplete Reports Impede Compliance, In data consolidation: Unreliable Excel's Pro Forma Worksheet Integration and Frequent Excel file Resending. Under mitigating measures made in response to the challenges faced: Personalization Approach as Adaptations, Dependence on Manual Intervention, Supplementing Other Technology, Seeking Help from Others, and No Challenges, No Coping Strategies. Under preferred features for an accounting tool: Optimized Automation, Centralized Accounting System, User-Friendly, Secure Accessibility, and Contentment Hinders Familiarity with New Technology. To put these findings into practice, religious orders' authorities should prioritize improving their accounting information systems. They may continue using manual systems, while also being open to adopting modern technologies. Any changes must be decided collectively by all members, following their religious vows." --Abstract
ER  -