Awareness of Accounting Principles and Process of Entrepreneurs in Small and Medium Enterprises

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{"abstract":"This study assessed the level of awareness of entrepreneurs in small and medium enterprises in General Santos City regarding basic accounting principles and the accounting process. Using a quantitative descriptive-correlational research design, data were collected from 200 SME owners through a validated survey. The respondents had been in business for at least 1 year. Statistical tools such as the weighted mean and the Pearson correlation coefficient were employed to analyze the data. The study revealed that respondents were very aware and knowledgeable in both accounting principles and accounting processes, though gaps were noted in recognizing non-quantifiable information, utilizing time-sensitive data for decision-making, and applying updated financial reporting standards. Additionally, the findings revealed using Pearson r, there is a significant relationship between awareness of accounting principles and the proper execution of the accounting process, emphasizing the crucial role of financial literacy in improving business operations. The study concluded that enhancing the accounting knowledge of SME entrepreneurs is essential for better financial management, adherence to regulations, and fostering business sustainability. This study emphasizes the importance of continuous training and capacity-building programs on accounting principles and processes to strengthen financial literacy and ensure sustainable business growth.","abstract_source":"original","authors":["Jaymar Viloria","Maricris Danuya","Ivy Grace Gatinao","Kristine Henotan","Cliff Kirl Lubon"],"date":"2026-05-15","doi":"10.70838/pemj.560509","id":7882,"issue":5,"journal":{"issn":"2822-4353","name":"Psychology and Education: A Multidisciplinary Journal"},"pdf_sha256":"434b6c835f54561bea389c0c43daf8547422e1c021976e0b554bb6c61e9493e8","schema":"scimatic-article/1","title":"Awareness of Accounting Principles and Process of Entrepreneurs in Small and Medium Enterprises","volume":56}

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printf '%s' "$(curl -s https://scimatic.org/nft/articles/7882.json | jq -r .canonical_record)" | sha256sum

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  -d '{"jsonrpc":"2.0","id":1,"method":"eth_call","params":[{"to":"0x0E596B4bb924937aA35D9b342A90347ed6F05eF8","data":"0xf3e0c2900000000000000000000000000000000000000000000000000000000000001eca"},"latest"]}'

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