000			02309nam a22002297a 4500
003			OSt
005			20250619124443.0
008			250611b |||||||| |||| 00| 0 eng d
040			_cHNU
082			_3Th _a657.27 K73 ©2024.
100			_aBalandra, Elaysa Mae, et.al.
245			_aKnowledge, perception, and attitude on sustainability accounting and reporting (SAR): perspective of CPAs in Bohol/ _cElaysa Mae Balandra, Trisha Dabatian, Charlie Turtoga, Reaiah Laishan Villares.--
264			_a[Tagbilaran City, Bohol]: _b[Holy Name University]; _c©2024.
300			_bwith CD
336			_2text _ardacontent
337			_2unmediated _ardamedia
338			_2volume _ardacarrier
520			_aAbstract: 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			_aCBA _bBachelor of Science in Accountancy
650			_aSustainability accounting and reporting
942			_2ddc _cTH _h600-699
999			_c139065 _d139065