Home⇛Psychology and Education: A Multidisciplinary Journal⇛vol. 38 no. 2 (2025)

Level of Awareness and Implementation of Accounting Practices of Parishes in the Diocese of Bayombong

Florence Joyce Sison Escobar | Zyrah Balawag | Juliana Denise Camson | Rameil Flores | Sasha Jessicah Manalo | Philip Jules Edward Ngan-oy | Anneella Sam Valdez | Mary Joy Agbanlog | Eloisa Barbieto | Lady Valen Charon Dela Peña

Discipline: accounting

 

Abstract:

Accounting practices are fundamental to ensuring transparency, efficiency, and credibility in managing financial resources, especially within non-profit organizations like churches. This study examines the level of awareness and implementation of accounting practices among the accounting staff of parishes in the Diocese of Bayombong, Nueva Vizcaya. Using a descriptive-correlational research design, data were gathered through a survey questionnaire administered to parish accounting staff. Statistical tools such as mean, standard deviation, frequency count, independent T-test, ANOVA, and Pearson Correlation were utilized to analyze the data. Results revealed that while the staff showed a high awareness of accounting practices, gaps remain in organizing financial statements and financial planning. The study also found a significant positive correlation between awareness and implementation, indicating that higher awareness leads to better practice. Demographic factors such as years of experience and education level were explored, with all showing no significant difference on awareness and implementation. Key challenges faced by the staff include record-keeping, limited resources, and lack of standardized accounting systems. The study concludes with recommendations for continuous training and the development of a standardized accounting system across parishes to enhance accounting efficiency. This research contributes to the understanding of accounting practices within religious institutions and provides insights for improving financial management in diocesan parishes.



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