UNIVERSIDAD DE MANILA

COLLEGE OF ACCOUNTANCY AND ECONOMICS

A.J Villegas Mehan Gardens, Manila

ACKNOWLEDGEMENT

The researchers would like to express their deepest gratitude to the people who

have extended their assistance for the success of the study;

First, to our Almighty God, who is the source of life and strength and for giving us

knowledge in finishing this research.

Second, Prof. Emmanuel Globio for his genuine apprehension, encouragement,

patient and guidance and whose expertise was genuinely shared.

To the fellow students of Universidad de Manila, College of Accountancy and

Economics for spending their time in answering our survey questionnaire and for

sharing their ideas in helping the researchers in the construction of the project.

Lastly, to our beloved parents and guardians for their undying love and support

all throughout the making of our research.

The Researchers

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 UNIVERSIDAD DE MANILA
COLLEGE OF ACCOUNTANCY AND ECONOMICS
A.J Villegas Mehan Gardens, Manila

TABLE OF CONTENTS

Chapter I. The Problem and its Background…………………………………...1

Introduction………………………………………………………………………..……1

Background of the Study…………………………………………………………….2

Theoretical Framework……………………………………………………………….3

Conceptual Framework……………………………………………………………….6

Statement of the Problem…………………………………………………………….6

Assumptions and Hypotheses………………………………………………………7

Scope and Limitations of the Study………………………………………………8

Significance and Importance of the Study……………………………………….9

Definitions of Terms………………………………………………………………….9

CHAPTER II. Review of Related Literature and Studies………………………11

Related Literature…………………………………………………………………....11

Related Studies………………………………………………………………….…...13

Foreign……………………………………………………………………………..…..13

Local……………………………………………………………………………………16

Synthesis…………………………………………………………………………..…..19

CHAPTER III. RESEARCH METHODOLOGY………………………….…………22

Method of Research………………………………………………………….………22

Population………………………………………………………………………..……22

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 UNIVERSIDAD DE MANILA
COLLEGE OF ACCOUNTANCY AND ECONOMICS
A.J Villegas Mehan Gardens, Manila

Sample size…………………………………………………………………….…...…23

Sampling Technique………………………………………………………….…..…24

Respondents of the study……………………………………………………..……24

Research Instrument………………………………………………………...………25

Data-Gathering Procedure………………………………………………………...…27

Statistical Treatment of Data……………………………………………………...…27

CHAPTER IV. ANALYSIS, PRESENTATION, AND INTERPRETATION OF

DATA………………………………………………………………………………..…31

CHAPTER V. SUMMARY AND CONCLUSIONS………………………..………..41

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 UNIVERSIDAD DE MANILA
COLLEGE OF ACCOUNTANCY AND ECONOMICS
A.J Villegas Mehan Gardens, Manila

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 UNIVERSIDAD DE MANILA
COLLEGE OF ACCOUNTANCY AND ECONOMICS
A.J Villegas Mehan Gardens, Manila

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