Knowledge, perception, and attitude on sustainability accounting and reporting (SAR): perspective of CPAs in Bohol/ (Record no. 139065)

MARC details
000 -LEADER
fixed length control field 02309nam a22002297a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250619124443.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250611b |||||||| |||| 00| 0 eng d
040 ## - CATALOGING SOURCE
Transcribing agency HNU
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Placement Code Th
Classification number 657.27 K73 ©2024.
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Balandra, Elaysa Mae, et.al.
245 ## - TITLE STATEMENT
Title Knowledge, perception, and attitude on sustainability accounting and reporting (SAR): perspective of CPAs in Bohol/
Statement of responsibility, etc. Elaysa Mae Balandra, Trisha Dabatian, Charlie Turtoga, Reaiah Laishan Villares.--
264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture [Tagbilaran City, Bohol]:
Name of producer, publisher, distributor, manufacturer [Holy Name University];
Date of production, publication, distribution, manufacture, or copyright notice ©2024.
300 ## - PHYSICAL DESCRIPTION
Other physical details with CD
336 ## - CONTENT TYPE
Source text
Content type term rdacontent
337 ## - MEDIA TYPE
Source unmediated
Media type term rdamedia
338 ## - CARRIER TYPE
Source volume
Carrier type term rdacarrier
520 ## - SUMMARY, ETC.
Summary, etc. Abstract: Recognizing the importance of corporations on economic, social, and environmental systems- and the pivotal role of accounting in addressing sustainability concerns- this study explored the knowledge, perception, and attitude of Certified Public Accounts (CPAs) in Bohol towards sustainability accounting and reporting (SAR). Using a descriptive quantitative research design, data was collected through a structural questionnaire comprising both original and adapted items. Data were analyzed using frequency counts, percentages, weighted means, person's correlation coefficient, and Z-tests. Findings reveal that accountants in Bohol have an average level of knowledge and positive perception towards SAR in terms of subjective norms, behavioral control, and benefits. In, contrary, perceived costs and complexity held a negative perception. Furthermore, the results indicate a positive attitude of respondents towards SAR. Correlation analysis indicated no significant relationship between knowledge and perception and between knowledge and attitude but a strong positive correlation between perception and attitude. Recommendations include the need for CPA's active participation in continuous professional education programs, businesses adoption of sustainability accounting practices, and integration of SAR into accounting curriculum. Future researchers are recommended to include managers as respondents and broaden the score of respondents.
521 ## - TARGET AUDIENCE NOTE
Target audience note College of Business and Accountancy
Source Bachelor of Science in Accountancy
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Sustainability accounting and reporting
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Theses
Classification part 600-699
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Total Checkouts Full call number Barcode Date last seen Price effective from Non-public note Koha item type
    Dewey Decimal Classification     FIL College Library College Library Theses Section 06/11/2025 Donation   Th 657.27 K73 2024 TH02801 06/20/2025 06/11/2025 tubac Theses