https://hdl.handle.net/20.500.14353/1060 2026-07-15T05:21:34Z 2026-07-15T05:21:34Z Sabio, Hazel S. https://hdl.handle.net/20.500.14353/1075 2026-05-06T06:00:08Z 2026-01-01T00:00:00Z

Green accounting practices for sustainable business growth: A systematic review and qualitative insights from industry professionals Sabio, Hazel S. Hamdan, Reem Khamis Green accounting serves a key role in environmental mainstreaming within corporate financial reporting, enhancing corporate sustainability and regulatory compliance. The study seeks to examine the role of green accounting towards environmentally sustainable business development by systematic literature review with a PRISMA strategy and qualitative insights from the focus group interview. A purposive sampling technique was employed to identify 20 business professionals from various industries to ensure a variety of views on green accounting adoption, challenges, and strategies. The qualitative data were analyzed with NVivo software to identify key themes and patterns of implementation experiences. The results indicate that green accounting helps in corporate transparency, resource efficiency, and environmental responsibility. However, adoption is frustrated by regulatory fragmentation, financial constraints, and inadequate technical skills. Despite the understanding by companies of the benefits of green accounting, issues in adopting it, such as complexity in compliance, stakeholder resistance, and high cost, are significant barriers. The study shows that stakeholders’ demands, particularly from investors and regulators, require companies to adopt green accounting, but policy guidelines, finance incentives, and technical support are required by companies to apply sustainability reporting effectively. In order to overcome these challenges, this research suggests harmonizing sustainability reporting frameworks, building capacity building programs, and utilizing online tools to simplify data collection and reporting mechanisms. The application of NVivo for the thematic analysis offered a richer understanding of industry views in favor of conducting sector-focused research and specific policy interventions. Future research should extend qualitative results by sectors and regions to develop actionable strategies for facilitating the successful incorporation of green accounting into business financial decision-making.

2026-01-01T00:00:00Z Sarabia, Jayza T. https://hdl.handle.net/20.500.14353/963 2026-02-09T08:42:53Z 2022-06-01T00:00:00Z

Stakeholders' awareness of attitude towards' and practices related to ecotourism in selected resorts in Aklan Sarabia, Jayza T. This descriptive-survey study determined the stakeholders' awareness of, attitude towards, and practices related to ecotourism in selected resorts in Aklan. The purposive sampling method was used, and the researcher utilized a total of one hundred eight (108) stakeholders since there was a limited movement and the skeletal workforce due to COVID- 19 Pandemic. A validated researcher-made questionnaire was used to gather data. A 10-item researcher-made data-gathering instrument was utilized to assess the stakeholder's awareness of ecotourism practices. On the other parts of the data-gathering instrument, a 15-item researcher-made questionnaire was used to identify the attitude toward while in the practices a 19-item made questionnaire about ecotourism practices of the selected resorts in Aklan among stakeholders. Frequency count, percentage analysis, mean and standard deviations were employed as descriptive statistics while t-test, one-way ANOVA, and Pearson correlation were employed as inferential statistics. The .05 alpha levels were the criterion for the acceptance or rejection of the null hypothesis. The major findings of the study revealed that stakeholders were fully aware of ecotourism practices, and they show a very highly positive attitude towards eco-tourism practices and highly practiced related to ecotourism practices as well. The study also shows that there is a significant relationship in the awareness of, attitude towards, and practices related to ecotourism in selected resorts in Aklan according to sex and the number of years as an employee.

2022-06-01T00:00:00Z Bacolod, Mary Mecca L. https://hdl.handle.net/20.500.14353/632 2024-09-06T06:01:03Z 2020-01-01T00:00:00Z

DOT accredited resorts in Iloilo : best practices and components of tourism sector as input to the development of promotion guide Bacolod, Mary Mecca L. This qualitative-case study, conducted on March 2019, investigated the best practices and components of tourism sector. It aimed to determine the best practices among Department of Tourism accredited resorts in Iloilo as basis for the development of a tourism promotion guide. The researcher conducted interviews and observations in seven Department of Tourism accredited resorts in Iloilo. The participants of this study were Resort Managers and supervisors, resort staff or employees and clients or guests of the Resorts. This qualitative research study used the case study method. An in-depth interview was conducted using a formal written instrument known as an interview guide designed by the researcher was used to obtain the data needed for the study. The interview guide was validated by a panel of experts in the field. To implement the study, researcher first obtained the written permission from the person in charge of the resorts. Upon approval, the researcher personally visited the resorts. The gathered data were recorded and transcribed as necessary, then analyzed. The findings of the study revealed that, components of tourism sectors has the Destination that provide accurate and exact location of the resorts; Adhara Eco-Boutique Resort which is located in J.C. Zulueta Street, Poblacion, Oton. Endielinas :Inland Resort Corp. which is located in Brgy. Cabayogan, Badiangan. Jade Energetic Paradise and Adventure Corp. located in Brgy. Cabayogan, Badiangan. Sanggutan Rocks Island Inn is located in Sitio Sanggutan, Brgy. Polopifia, Concepcion. Se San Beach Resort located in Sitio Barosbos, Brgy. Asluman, Isla De Gigantes, Caries. Shamrock Beach Resort, Inc. located in Brgy. Nanga, Guimbal. Solina Beach and Nature Resort located in National Road, Guinticgan, Carles. The seven resorts have also something special to offer when it comes to its Attractions. Adhara Eco-Boutique Resort offers different type of activities such as; Outdoor pool and spa, Farm to Table concept, Horseback riding, Diving, Sailing, Jet skiing, and Kayaking. Endielinas Inland Resort offers attractions and activities such as; boat tours to Gigantes, Sicogon and other virgin islands. Beautiful lush greenery and flowering plants, and the resort also provides playground for children. Jade Energetic Paradise and Adventure Corp. offers cool and clean water swimming pool, Farm to Table concept, and action figure and dinosaur statues within the resorts. Sanggutan Rocks Island Inn offers white beach and different rock formations, Island hopping around the islands of Concepcion and Northern Iloilo, and camping site. Se San Beach Resort offers white beach, picnic area, private beach area, and garden. Shamrock Beach Resort, Inc. offers tour or class about local culture, and wellness facilities for massage. The resort offers one of their delicacies which is the oyster or talaba. Solina Beach and Nature Resort offers premium beach accommodation due to its structural designs and amenities, and hospitable people. Guest can also choose different mode of Transportation. In Adhara Eco-Boutique Resort tourists can either use Van, Coaster or, jeepney. Endielinas Inland Resort tourist can use either bus/van. While in Jade Energetic Paradise and Adventure Corp., tourists can either use a van or a motorcycle as the mode of transportation going to the resort. For Sanggutan Rocks Island Inn, tourists can use a van, bus, or a pump boat as the mode of transportation. For Se San Beach Resort,the tourists can also use a bus, van or a boat as mode of transportation. In addition, Shamrock Beach Resort, Inc. tourists can either use a private van/ coaster, or a jeepney as mode of transportation. Furthermore, Solina Beach and Nature Resort, the tourists can use the bus or a van as mode of transportation. Guest can request for private transfer arrangement upon reservation. Guest can also choose different mode of Transportation. In Adhara Eco-Boutique Resort tourists can either use Van, Coaster or, jeepney. Endielinas Inland Resort tourist can use either bus/van. While in Jade Energetic Paradise and Adventure Corp., tourists can either use a van or a motorcycle as the mode of transportation going to the resort. For Sanggutan Rocks Island Inn, tourists can use a van, bus, or a pump boat as the mode of transportation. For Se San Beach Resort,the tourists can also use a bus, van or a boat as mode of transportation. In addition, Shamrock Beach Resort, Inc. tourists can either use a private van/ coaster, or a jeepney as mode of transportation. Furthermore, Solina Beach and Nature Resort, the tourists can use the bus or a van as mode of transportation. Guest can request for private transfer arrangement upon reservation. Each resort also offers different types of Accommodation. For Adhara Eco¬Boutique Resort, there are three types of accommodation offered; namely: Green room, Blue room, and Ocean Villa. Endielinas Inland Resort also offers air-conditioned and comfortable full and twin beds. Sanggutan Rocks Island Inn offers family rooms, air-conditioned rooms and kitchenette. Se San Beach Resort offers family and air-conditioned rooms and one can enjoy a buffet or Asian breakfast. Shamrock Beach Resort, Inc. offers standard room accommodation for the guests. The resort also offers nipa as their unique type of accommodation. For the last components of the tourism sector, the Travel Intermediaries, Seven DOT accredited resorts use travel agencies or online travel agencies. For example, Agoda and Trip Advisory for the advance booking of the guests. Finally, their promotional guide brochure were constructed based on the gathered data. A brochure is an informative paper document often also used for advertising to inform customers about the services and/or products of the resorts. Using the gathered information the researcher produced a booklet type brochure.

2020-01-01T00:00:00Z Siosan, Rosie Jane P. https://hdl.handle.net/20.500.14353/788 2025-05-19T07:45:08Z 2019-05-01T00:00:00Z

Gamification: A pedagogical tool in MTBMLE for early childhood learners Siosan, Rosie Jane P. This study aimed to design, develop and evaluate an Interactive Word Game on the level of acceptability of the system based on the criteria on content, instructional quality, technical quality, presentation and organization and accuracy and up-to-datedness of information. The Analysis, Design, Development, Implementation, Evaluation (ADDIE) Model was used in the development of this study. Analysis of the context was made prior to the designing of the interactive word game through an analysis of the curriculum content, ICT landscape, Teacher's ICT Needs Assessment, Parent's Assessment of their Child's Use of Digital Devices and Learner's Use of Mobile Phone. Data from the analysis and stages stipulated in the SDLC model were used in the development of the interactive word game named iTudlo and validated by experts. The effect in the implementation of the word game showed that there is a significant difference in the spelling skills of the pupils as indicated in the higher mean score of the posttest after pupils' exposure to iTudlo. Furthermore, the evaluation of the Interactive word game resulted in a Very Acceptable rating from the IT Experts. Moreover, the iTudlo was observed to be effective in providing pupils with a fun learning material and a gamified classroom based on the results of the Focus Group Discussion. With the positive evaluation of the application, iTudlo as a tool is not devoid of possible enhancements.

2019-05-01T00:00:00Z