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All Journal International Journal of Multidisciplinary: Applied Business and Education Research
Jaysi T. Corpuz
Cavite State University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology

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Financial Management Practices and Financial Accounting Standards Compliance Among Micro and Small Enterprises in Selected Cities of Cavite Nicole Ashley Singson; Elizabeth D. Bigalbal; Florindo C. Ilagan; Maria Isolde R. Sustrina; Maria Cristina L. Desepida; Jaysi T. Corpuz; Sophia Marie Arayata; Kyle Raine Paraiso; Cyren Jade S. Digal; Kim Aaron Lurcha; Jannah Marie Bacotoy; Hazel Jhem Abutin; Crissamiene Nazarre C. Cabacungan; Betsy Rose S. Fidel
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 1 (2026): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.07.01.19

Abstract

This study examined the relationship between Financial Management Practices (FMP) and compliance with Financial Accounting Standards (FAS) among Micro and Small Enterprises (MSEs) in Dasmariñas, Imus, and General Trias, Cavite. It provides insights into how MSEs can enhance their financial practices and accounting compliance to achieve microenterprises sustainability and accurate financial reporting. A descriptive-correlational research design was employed, utilizing primary data collected from 384 Department of Trade and Industry (DTI) registered MSE owners and managers through online and printed questionnaires. Responses were measured using a four-point Likert scale, and the relationship between FMP and FAS compliance was analyzed using Spearman’s Rho correlation. The results showed that MSEs exhibited a high level of financial management practice and a high degree of compliance with financial accounting standards. Inventory management emerged as the most frequently practiced FMP, while the Statement of Profit or Loss (SPL) was the most prepared financial statement. When grouped according to business profile, no significant differences were found in the level of FMP implementation or FAS compliance. However, a strong and statistically significant positive relationship was observed between FMP and FAS compliance. In conclusion, the findings indicate that effective financial management practices contribute to higher levels of compliance with financial accounting standards among MSEs, regardless of business profile. MSEs that consistently apply sound financial management practices are more likely to produce accurate and reliable financial statements.
Perceptions Toward the Use of Digital Learning Resources Versus Traditional Textbooks in Studying Core Accounting Subjects Among Accountancy Students of Cavite State University Main Campus, S.Y. 2025–2026 Jewel Joyce B. Ortega; MariaIsolde R. Sustrina; Mary Grace A. Ilagan; Maria Cristina L. Desepida; Elizabeth D. Bigalbal; Jaysi T. Corpuz; Leonil P. Trangia; Meiri Gleidelle A. Soriano; Kristine Nicole T. Salvador; Izzel Mae F. Laguardia; Mayrine Angel S. de Mesa; Ameeryl Precious D. Naines Naines; Dolores L. Aguilar
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 7 No. 1 (2026): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.07.01.25

Abstract

A cross-sectional study was conducted in a state university in the Province of Cavite which covered the academic year 2025-2026 and explored the perceptions of accountancy students toward the use of digital learning materials as against traditional textbooks in studying core accounting subjects. Specifically, it aims to characterize the participants in terms of age, gender, year level, and monthly family income, investigate how often and in what situations accountancy students use digital and printed textbooks, examine the advantages and disadvantages of using both materials in learningaccounting core subjects, and recognize preferences. The research employed both quantitative and qualitative research with emphasis on the students’ experiences and perceptions. The entire population of 242 students enrolled under the accountancy program were included in the data collection applying in-depth and key informant interviews and focus group discussions, per year level. Responses were decoded manually following the steps of thematic analysis of Braun and Clark (2006). The findings revealed that printed textbooks remain as the main learning resources for students, with most indicating that they “often” use them while studying as a foundational resource. In contrast, digital materials are “often” utilized to augment the learning process. Further, the demographic profile of the participants is not a factor on the perceptions of students towards both digital and traditional learning materials; rather, the context of use is the main driver of their preference between digital and traditional learning materials. Students alternately use both printed and digital materials, allowing one to supplement the gaps of the other.
Co-Authors Ameeryl Precious D. Naines Naines Betsy Rose S. Fidel Crissamiene Nazarre C. Cabacungan Cyren Jade S. Digal Dolores L. Aguilar Elizabeth D. Bigalbal Florindo C. Ilagan Hazel Jhem Abutin Izzel Mae F. Laguardia Jannah Marie Bacotoy Jewel Joyce B. Ortega Kim Aaron Lurcha Kristine Nicole T. Salvador Kyle Raine Paraiso Leonil P. Trangia Maria Cristina L. Desepida Maria Isolde R. Sustrina MariaIsolde R. Sustrina Mary Grace A. Ilagan Mayrine Angel S. de Mesa Meiri Gleidelle A. Soriano Nicole Ashley Singson Sophia Marie Arayata