Research Article

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

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Psych Educ Multidisc J, 2025, 38 (2), 130-148, DOI: https://doi.org/10.70838/pemj.380202, ISSN 2822-4353
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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.  

Keywords accounting practices awareness level implementation level parish accounting Diocese of Bayombong

The team behind this paper

10 authors, 2 institutions.

This paper Saint Mary’s University — Philippines Saint Mary’s University 9 authors Saint Mary’s University Senior High School — Philippines Saint Mary’s University… 1 author Florence Joyce Escobar — corresponding author FE Florence Joyce Escobar ✉ Zyrah Balawag ZB Zyrah Balawag Juliana Denise Camson JC Juliana Denise Camson Rameil Flores RF Rameil Flores Sasha Jessicah Manalo SM Sasha Jessicah Manalo Philip Jules Edward Ngan-oy PN Philip Jules Edward Ngan-… Anneella Sam Valdez AV Anneella Sam Valdez Mary Joy Agbanlog MA Mary Joy Agbanlog Lady Valen Charon DelaPeña LD Lady Valen Charon DelaPeña Eloisa Barbieto EB Eloisa Barbieto

Readership

566 reads over 18 months.

May 2025 October 2026

On SciChain

This article is token #5264 of SciMatic Articles (ERC-1155): 1,000,000 tokens, minted once, never more. The chain also stores a fingerprint (SHA-256) of the article's record, so anyone can check that it has not been altered.

HolderWalletTokens
SciMatic 0xc35709…277732 100,000 (10%)
Florence Joyce Escobar 0xCc06eb…9DbD45 90,000 (9%)
Zyrah Balawag 0xC17F85…5D2907 90,000 (9%)
Juliana Denise Camson 0x4DEa0a…954554 90,000 (9%)
Rameil Flores 0x46C030…25CA96 90,000 (9%)
Sasha Jessicah Manalo 0xc89515…055a3F 90,000 (9%)
Philip Jules Edward Ngan-oy 0x805121…21f001 90,000 (9%)
Anneella Sam Valdez 0x578f31…90b1F4 90,000 (9%)
Mary Joy Agbanlog 0x79D2c5…524eE9 90,000 (9%)
Eloisa Barbieto 0x1693b3…Bd5B60 90,000 (9%)
Lady Valen Charon DelaPeña 0xeFc210…2d51ff 90,000 (9%)
Content hash 0x1dcde4f656dc9be3cdd49ee358364e8cb2e00b9573efcb98dfc5a4b122293827

Bibliographic Information

Florence Joyce 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 DelaPeña, (2025). Level of Awareness and Implementation of Accounting Practices of Parishes in the Diocese of Bayombong, Psychology and Education: A Multidisciplinary Journal, 38(2): 130-148
Bibtex Citation
@article{florence_joyce_escobar2025pemj,
author = {Florence Joyce Escobar and Zyrah Balawag and Juliana Denise Camson and Rameil Flores and Sasha Jessicah Manalo and Philip Jules Edward Ngan-oy and Anneella Sam Valdez and Mary Joy Agbanlog and Eloisa Barbieto and Lady Valen Charon DelaPeña},
title = {Level of Awareness and Implementation of Accounting Practices of Parishes in the Diocese of Bayombong},
journal = {Psychology and Education: A Multidisciplinary Journal},
year = {2025},
volume = {38},
number = {2},
pages = {130-148},
doi = {10.70838/pemj.380202},
url = {https://scimatic.org/show_manuscript/5264}
}
APA Citation
Escobar, F.J., Balawag, Z., Camson, J.D., Flores, R., Manalo, S.J., Ngan-oy, P.J.E., Valdez, A.S., Agbanlog, M.J., Barbieto, E., DelaPeña, L.V.C., (2025). Level of Awareness and Implementation of Accounting Practices of Parishes in the Diocese of Bayombong. Psychology and Education: A Multidisciplinary Journal, 38(2), 130-148. https://doi.org/10.70838/pemj.380202

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