BUSINESS SENSE

ISSN (hardcopy): 2423-1290
ISSN (online): for application

Description:

Business Sense is an institutionally reviewed scholarly publication of Saint Mary’s University dedicated to advancing knowledge and professional practice in the fields of accountancy, business, and economics.

 The publication follows a continuous publication model for its online edition. Manuscripts that have successfully completed the editorial and peer-review process are published online immediately upon acceptance and final editorial preparation, ensuring the timely dissemination of high-quality research. These articles are subsequently compiled into the semester print issue.

 Business Sense is available in both electronic and print formats. The online edition is accessible through the SMU Journals Archive, while printed issues are published every semester, containing all articles released online during the corresponding publication period.

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1. THE IMPLEMENTATION OF EASE OF PAYING TAXES (EOPT) ACT AND ITSIMPACT AMONG MICRO AND SMALL BUSINESSES IN A MODERATELY DEVELOPED PROVINCE

2. PREPAREDNESS OF ACCOUNTANCY STUDENTS FOR THE LICENSURE EXAMINATION

3. INVENTORY MANAGEMENT PRACTICES OF HARDWARE AND BUILDING SUPPLIES BUSINESSES IN NUEVA VIZCAYA

4. INTERNAL CONTROL ACTIVITIES OF PRIVATE HOSPITALS: A COMPARATIVE STUDY

5. PORTRAITS OF HOSPITALITY ENTREPRENEURS: TOWARDS THE CRAFTING OF AN INSTRUCTIONAL, EDUCATIONAL AND COMMUNICATION MATERIAL (IEC)

6. STUDENT PERCEPTIONS OF GCASH AS MODE OF PAYMENT FOR ACCOUNT SETTLEMENTS: INSIGHTS FROM STUDENTS OF A HIGHER EDUCATION INSTITUTION

7. DOCUMENT SCANNING OF THE SUPERVISORS’ EVALUATION AND ACCOUNTING INTERNS’ SELF-EVALUATION: A STUDY OF THE ON-THE-JOB  PROGRAM OF THE DEPARTMENT OF ACCOUNTANCY OF SAINT MARY’S UNIVERSITY

8. TAX AWARENESS AND EXTENT OF TAX COMPLIANCE AMONG MICRO, SMALL, AND MEDIUM CONSTRUCTION SUPPLIES AND HARDWARE BUSINESSES OF NUEVA VIZCAYA

1. THE EXTENT OF FINANCIAL MANAGEMENT KNOWLEDGE AND PRACTICES OF RICE DEALERS IN THE PROVINCE OF NUEVA VIZCAYA

2. PROFILES OF AND PROBLEMS ENCOUNTERED BY TERTIARY STUDENTS IN USING DIGITAL BANKING SERVICES

3. EXTENT OF CONTRIBUTION OF MICROFINANCING INSTITUTIONS IN THE SUSTAINABLE GROWTH OF FOOD BUSINESSES IN BAYOMBONG, NUEVA VIZCAYA

4. CREATIVE MARKETING STRATEGIES AND CHALLENGES OF RESORTS IN NUEVA VIZCAYA

5. EMPOWERING LOCAL FINANCE: THE PERCEIVED CAPABILITY OF BARANGAY LOCAL GOVERNMENT UNIT OFFICIALS ON THE LOCAL BUDGETING PROCESS

6. ADOPTION OF CONCRETE BLOCK MANUFACTURERS OF JUST-IN- TIME: TOWARDS SDG ON RESPONSIBLE CONSUMPTION AND PRODUCTION

7. THE SUCCESS STORY OF A CUT FLOWER GROWER IN KAYAPA, NUEVA VIZCAYA: A QUALITATIVE REVIEW OF ITS CONTRIBUTORY FACTORS

8. LEVEL OF KNOWLEDGE AND TECHNICAL SKILLS ON SAP BUSINESS ONE OF ACCOUNTANCY AND MANAGEMENT ACCOUNTING STUDENTS IN SAINT MARY’S UNIVERSITY

9. THE PROFESSIONAL JUDGMENT PRACTICED IN THE IMPLEMENTATION OF PFRS 15 IN THE CONSTRUCTION INDUSTRY IN CAGAYAN VALLEY

10. TOTAL QUALITY MANAGEMENT IMPLEMENTATION AND CHALLENGES ENCOUNTERED BY CREATIVE BUSINESSES IN NUEVA VIZCAYA

11. CREDIT RECOVERY OF RURAL BANKS IN NUEVA VIZCAYA: A REVIEW OF INTERNAL CONTROL PRACTICES AND KEY FINANCIAL PERFORMANCE INDICATORS

12. PERCEIVED INFORMATION TECHNOLOGY (IT) KNOWLEDGE AND COMPETENCE OF GRADUATING ACCOUNTANCY STUDENTS AND ENTRY-LEVEL ACCOUNTANTS BASED ON INTERNATIONAL EDUCATION STANDARD 2 AND INTERNATIONAL EDUCATION PRACTICE STATEMENT 2

13. FINANCIAL PERFORMANCE OF MULTI-PURPOSE COOPERATIVES AS MODERATED BY MARKETING MIX STRATEGIES

14. LEVEL OF TAX COMPLIANCE OF BOARDING HOUSE OWNERS ACCREDITED BY SAINT MARY’S UNIVERSITY, BAYOMBONG, NUEVA VIZCAYA

15. RELIANCE OF RURAL BANKS ON THE 5CS OF CREDIT AND THEIR LOAN PERFORMANCE

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