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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Social Entrepreneurship Theory and Practice
Briones, Jesus P.
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Economics, Econometrics & Finance 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.
Co-Authors Abante, Marmelo V. Benavides, Crizabel Mye A. Cabrera, Doringer P. Encarguis, Ana Belen B. Jubahib, Mary Jean G.