Perceived Level of Awareness and Implementation of Accounting Practices among the Barangay Treasurers in the Municipality of Bayombong

Allocation at minting

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Canonical JSON (keys sorted, no spaces, UTF-8). Its SHA-256 is the hash on chain. The abstract here is gemini shortened, not the author's own text.

{"abstract":"This study aimed to establish a basis for improving awareness and implementation of accounting practices in the 25 barangays of Bayombong through training programs focused on effective financial management. It used a descriptive-comparative-correlational research design, combining qualitative and quantitative approaches, to assess barangay treasurers' perceived awareness and implementation of accounting practices. Data were collected using a standardized survey questionnaire with a Likert scale and open-ended questions, administered via purposive sampling. The findings indicate that barangay treasurers generally possess high awareness and implementation of accounting practices, although specific areas like cost accounting and asset valuation require improvement. No significant differences were found based on age, length of service, or educational attainment. A positive correlation was observed between awareness and implementation. Challenges identified in implementing accounting practices included technology, time management, and knowledge gaps, underscoring the need for targeted training. The study concludes that while treasurers show high accounting awareness and implementation, continuous improvement, particularly in cost accounting, is essential. It recommends specific training programs on advanced technologies and accounting practices, followed by evaluations to monitor progress and address ongoing challenges.","abstract_source":"gemini_shortened","authors":["Sean Justin Gonzales","Shane Venyz Acosta","Maria Victoria Magdalena Castillo","Kryzll Cariz Fragata","Sophia Alena Mateo","John Paul Padilla"],"date":"2025-04-24","doi":"10.70838/pemj.360207","id":5005,"issue":2,"journal":{"issn":"2822-4353","name":"Psychology and Education: A Multidisciplinary Journal"},"pdf_sha256":"13a78f9b900eeec6a55be0b514aae1161a69aba233bcf14a4cfc9cd6f25928c5","schema":"scimatic-article/1","title":"Perceived Level of Awareness and Implementation of Accounting Practices among the Barangay Treasurers in the Municipality of Bayombong","volume":36}

Check it yourself

1. The record, from the token's own metadata:

printf '%s' "$(curl -s https://scimatic.org/nft/articles/5005.json | jq -r .canonical_record)" | sha256sum

2. The hash stored on chain (contentHash(5005)):

curl -s https://rpc.scimatic.net -H 'content-type: application/json' \
  -d '{"jsonrpc":"2.0","id":1,"method":"eth_call","params":[{"to":"0x0E596B4bb924937aA35D9b342A90347ed6F05eF8","data":"0xf3e0c290000000000000000000000000000000000000000000000000000000000000138d"},"latest"]}'

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