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All Journal JURNAL AKUNTANSI DAN AUDITING Applied Quantitative Analysis (AQA) Journal of Social Entrepreneurship Theory and Practice People and Behavior Analysis (PBA)
Briones, Jesus P.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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INTERNET FINANCIAL REPORTING: THE CASE OF PHILIPPINE BANKS Briones, Jesus P.; Cabrera, Doringer P.
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.751 KB) | DOI: 10.14710/jaa.13.1.1-18

Abstract

The purpose of this research is to evaluate the extent of internet financial reporting (IFR) of Philippine banks.  Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March,                                                                                                                                                                                      2012 as published by the Bangko Sentral ng Pilipinas in its website. Financial information in the websites of the sampled banks were evaluated during the third quarter of 2012.  The study revealed that the quality and extent of IFR of Philippine commercial banks is “average” based on their IFR index score of 44.50 while thrift banks posted a below average IFR index score of 21.56 resulting to a highly significant difference between bank types. Among the four evaluation criteria used, the subject-banks’ content disclosure provides the highest percentage contribution to their IFR index scores as this is the main focus of their financial reporting. Among the components of content disclosure, corporate information, chairman’s report and the auditor’s report emerged as the top three often included in the financial disclosure of the subject-banks while vision statement and press release are the components often updated by both bank types in their websites with the commercial banks notably updating more frequently compared to thrift banks.   Relative to technology, online feedback is the most common component in the banks’ website while link to homepage is the most usual user support feature relative to the bank’s financial reporting practice. Lastly, asset size and bank type were found to have a high significant relationship with the extent of IFR.
Remote Accountants' Role in Advancing United Nations Sustainable Development Goals: The Case of a Philippine Fund Services Company Benavides, Crizabel Mye A.; Jubahib, Mary Jean G.; Encarguis, Ana Belen B.; Briones, Jesus P.; Abante, Marmelo V.
Journal of Social Entrepreneurship Theory and Practice Vol. 3 No. 2 (2024): December
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jsetp.v3i2.2755

Abstract

Remote accountants who work from any location with Internet access and leverage digital tools and cloud-based systems contribute to the value creation and sustainability of organizations. This study evaluated the role of remote accountants in advancing United Nations Sustainable Development Goals (SDGs) 8 (Decent Work and Economic Growth), 9 (Industry, Innovation, and Infrastructure), and 10 (Reducing Inequality). A structured questionnaire was used to gather data from 60 remote accountants in a Philippine fund service company, with descriptive correlational methods applied to identify patterns. The findings revealed active engagement among remote accountants in supporting sustainable practices, innovation, and inclusion although various organizational challenges persist. The study also disclosed the existence of significant relationship between the role of accountants in financial reporting and their contribution to advancing SDGs. However, it was found that there is no significant relationship between their role relative to financial reporting and the barriers to advancing SDGs. Similarly, no significant relationship was noted between their contribution to SDGs and barriers to advancing SDGs. This study proposes strategic recommendations to enhance investment accuracy, technology adoption, and workforce skills to address these challenges. Key initiatives include specialized training, resource optimization, technological upskilling, and the promotion of fair practices to strengthen inclusion and equality. Finally, the study affirmed the strategic role that remote accountants could assume in driving sustainability in financial services and pointed out investment and policy directions where improvements could be sought to optimize sustainability.
Relationship of Remote Work Arrangements and Productivity of Accountants in a Philippine-Based Global Accounting Firm Celestino, Luz E.; Angana, Gianne Carla B.; Calado, Gloria D.; Cervantes, Seth R.; De Vera, Evangeline M.; Frias, Karl LJ D.; Briones, Jesus P.
Applied Quantitative Analysis Vol. 5 No. 2 (2025): July - December Issue
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.3881

Abstract

Work set-up plays a crucial role in determining employee productivity. This study assessed the relationship between remote work arrangements and productivity of accountants in a Philippine-based global accounting firm. Utilizing a descriptive-correlational methodology, data were collected through a researcher-structured questionnaire administered virtually to 60 randomly sampled accountants. Statistical tests including frequency, percentage, weighted mean, and Pearson correlation coefficients (r) were employed in the data analysis. The findings revealed that remote work arrangements enhanced accountants’ flexibility, work-life balance, employee well-being, and team communication, indicating that the firm’s remote work policies are effectively implemented and are aligned with employees’ needs. Furthermore, the study revealed that respondents can efficiently work, provide good quality output, and consistently meet deadlines, showing enhanced productivity. Consequently, findings showed a highly significant and positive relationship between all dimensions of remote work arrangements and productivity suggesting that offering flexibility and allowing employees to self-regulate and structure tasks independently results in efficient, accurate, and consistent output. Moreover, results revealed that problems including blurred work-life boundaries, isolation, miscommunication, and technological barriers are experienced when on remote work set-up. Theoretically, the study reinforces Self-Efficacy Theory, affirming that accountants’ productivity is influenced by the belief to successfully perform tasks remotely. Finally, the researchers proposed strategies to further enhance productivity during remote work set-up. This study can be used by corporate leaders to enhance internal policies on remote work arrangements, ensuring that policies support enhanced productivity.
Organizational Culture and Quality Management System Practices of a Private Insurance Company in the Philippines Bautista, Jared Russel B.; Cereno, Shaira Mae A.; Ayco, Azel Marie D.; Briones, Jesus P.; Abante, Marmelo V.
People and Behavior Analysis Vol. 4 No. 1 (2026): March Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/pba.v4i1.2812

Abstract

A supportive organizational culture, which provides the foundation for excellence, is vital to implementing an effective quality management system (QMS) in any organization. This study examined how organizational culture influences the QMS practices in a private insurance company in the Philippines. The main objectives included identifying the organization's cultural aspects, assessing QMS practices, analyzing the relationships among those variables, and identifying challenges and barriers to QMS implementation. Using a descriptive-quantitative approach, data were collected from 129 employees of the subject private insurance company via a researcher-developed questionnaire distributed via Google Forms. Data analysis employed descriptive statistics (frequency, percentage, standard deviation, and weighted mean) and Spearman's rho for correlation analysis. Findings showed strong alignment with cultural values, including mission, leadership, and communication, though employee engagement indicated potential for greater involvement in quality initiatives. The QMS assessment emphasized customer satisfaction and quality assurance and recognized the need for consistent documentation. However, employees showed low levels of involvement in QMS training programs and uneven participation across departments, indicating the need for appropriately aligning training with quality objectives. This study confirmed that a supportive organizational culture positively and significantly correlates with the effectiveness of QMS practices, providing evidence that influential culture can help organizations overcome challenges to more effective QMS implementation. Therefore, this study can serve as a model for other organizations to enhance their QMS practices to better serve their stakeholders.
Co-Authors Abante, Marmelo V. Angana, Gianne Carla B. Ayco, Azel Marie D. Bautista, Jared Russel B. Benavides, Crizabel Mye A. Cabrera, Doringer P. Calado, Gloria D. Celestino, Luz E. Cereno, Shaira Mae A. Cervantes, Seth R. De Vera, Evangeline M. Encarguis, Ana Belen B. Frias, Karl LJ D. Jubahib, Mary Jean G.