Professional Documents
Culture Documents
______________
A Thesis Proposal
Presented to the Faculty of the
Bachelor of Science in Accounting
Information System
TALIBON POLYTECHNIC COLLEGE
San Isidro, Talibon, Bohol
______________
In Partial Fulfillment
of the Requirements for the Degree
in Bachelor of Science in Accounting
Information System
__________________
Raymond B. Abapo
Rodel C. Aneslagon
Jiessele A. Auza
October 2022
2
APPROVAL SHEET
THESIS COMMITTEE
__________________________
Research Director
Chairman
EXAMINING PANEL
________________________________
Research Director
Chairman
TABLE OF CONTENTS
TITLE PAGE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i
APPROVAL SHEET . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii
LIST OF FIGURES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iv
Chapter Page
INTRODUCTION
Rationale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Literature Background. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
THE PROBLEM
Statement of Hypotheses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
RESEARCH METHODOLOGY
Design. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Instrument. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Statistical Treatment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
REFERENCE LIST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
APPENDICES
A. Correspondence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
B. Research Instrument. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
LIST OF FIGURES
Figure
1. Theoretical Framework. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5
Chapter 1
INTRODUCTION
Rationale
expenditures and income for a certain time period with the actual financial
outcomes and making the required adjustments. According to the Indeed Editorial
Team (2021), being able to manage a budget is a useful skill for professionals in
almost any industry, especially for people who are in a supervisory role or have
you to facilitate the growth of a business and to promote its financial stability by
exactly where your money is going each month. If you do not budget, you will find
yourself short on money and not properly saving either. Creating a budget and
sticking to it ensures you to not overspend, and it prevents you from living
paycheck to paycheck. Hence, budgeting helps you pay off debt, save money, and
helps you grow your money by investing. It can also help you learn how to live
below your means and stop spending your hard-earned cash on things you do not
need.
On the contrary, the researchers have observed that even though majority
knew the relevance of budget management, many tend to end up with a greater
6
credit and no savings. This bad spending habits will lead to a poor performance
employees feel with their job. This goes beyond their daily duties to cover
policies, and the impact of their job on employees’ personal lives (BasuMallick,
2021). Due the popularity of job satisfaction within the field of occupational and
definitions (2018); various researchers and practitioners have provided their own
definitions of what job satisfaction is. For instance, according to Hoppock (1935),
my job”. Such a description indicates the variety of variables that influence job
results from a balancing and summation of many specific likes and dislikes
experienced in connection with the job”. Vrom (1964) observes that job satisfaction
is, “the positive orientation of an individual towards all aspect of the work situation”,
be the respondents of this study, we the researchers want to know if they are
efficiently practicing budget management. Further, this study will lead into an in-
management and job satisfaction and know if there is a linear correlation between
the two variables, which is the budget management and the job satisfaction. Also,
this study will only focus on the budget management practice of the TPC personnel
Literature Background
Budgeting is the process of making a plan on how you will spend your
important to know how to budget your finances for this will allow you to determine
plan, to control your money better, and to ensure if you have money for things
you need and want. A budgeting system helps you achieve your financial goals,
save money, get out of debt, prepare for emergencies, relieve financial stress, and
Budgeting allows you to monitor your progress on financial goals and stick
build wealth. It is a powerful tool because allowing you to determine how and where
you want to spend your money. When you master budgeting, you make sure that
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every peso is being used how you want it, and can track your spending to
Caldwell further claimed that once you have your finances under control and
you understand your financial situation it will lead to a more satisfying performance
outcome.
Bandura, as cited by Sutton (2021). Social Learning Theory suggests that one
experience in the cognitive process of financial literacy will affect the financial
management behavior. The experience that a person has about the financial
aspects will bring about certain behaviors of money. A positive or negative financial
experience allows one to know what to do and what to avoid in managing finances.
More financial experience means having higher level of financial literacy resulting
This theory is relevant to the study because this further supports the claims
which asserts that when personnel knew budget management the more likely he
Another theory that further supports the conduct of this study is the
organizes human needs across five levels, where needs in the lower end must be
satisfied before progressing onto the next level. At one end are sleep and shelter,
In the hierarchy of financial needs there are five levels. First is the cash flow
and basic needs which cover food, housing, and daily expenses. Ensuring the
level it is vital to fulfill the basic needs of human in order to survive. For humans to
survive financial matters are significant. The more a person fulfill his or her
prepare for unforeseen events and risks. As a safety cushion, an emergency fund
unexpected health or family issues, or losing job. Ensuring financial safety covers
is one way of handling finances properly. When a person is prepared for future
down debt, and saving for retirement. At this level, the focus shifts to growing
assets for long-term success and longevity. Investments such as purchase of asset
is one way of protecting our resources and at the same time maximizing its
potential. A person investing in any assets only means that he or she is financially
Fourth level refers to financial freedom that covers long-term care and
children’s education along with retirement savings and vacation. These financial
financially free, he or she tends to be more satisfied with his or her job.
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Budget Management:
\
Seminar Training on Proper Budget Management
Figure 1:
Theoretical Framework
11
asserts that self-actualization can further be achieved when a person has estate,
tax, and business plans. This can actually be directly linked to job satisfaction.
(1959), as cited by Nickerson, 2021 also supports the foundation of this study.
According to Herzberg there are two factors that mainly affect job satisfaction
among employees and these are the ‘motivators and the ‘hygiene’. According to
this theory, it is the motivating factors which generate job satisfaction. If these
the more he is inclined in his job, and the more he will be satisfied with his job.
The second motivator is job security. This refers to the amount of control
the employer has over keeping the position filled. The other motivator is work
environment, this is the amount of stress and travel required, as the office
This study is also anchored on the following legal bases to strengthen its
conduct.
and preparation system is essential, not just to derive expenditure projections but
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Additionally, budget planning and preparation are (or should be) at the heart
management systems require four forms of fiscal and financial discipline, first,
resource allocation that reflects expenditure policy priorities. Third is the efficient
delivery of public services (productive efficiency) and last is the minimization of the
financial costs of budgetary management (i.e., efficient budget execution and cash
this provides proper guidelines on how to prepare a budget. This also asserts that
budget preparation is essential not just on the feasibility and desirability of the
specific goal but also to the job satisfaction of all the parties involved.
Another legal basis that supports this study is the provision of the Budget
Reform Act of 1974. This act aims to strengthen the institutions, mechanisms and
will strengthen the accountability to the people with Public Financial Management
(PFM) systems that not only promotes budget transparency but also ensure the
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employees.
MBA Skool Team 2022 defined job satisfaction as the extent to which an
employee feels self-motivated, content & satisfied with his/her job. Job satisfaction
happens when an employee feels that he/she is having job stability, career growth
and a comfortable work life balance. This implies that the employee is having
to deliver the best of their capability. Every employee wants a strong career growth
and work life balance at workplace. If an employee feels happy with their company
& work, they look to give back to the company with all their efforts.
the other hand, a dissatisfied employee is lethargic, makes mistakes & becomes
a burden to the company. Katie Jensen (2018) writes further that budgeting sets
direction by creating goals and objectives. This will encourage every employee to
contribute their input and meet the designed tasks and responsibilities their
Lastly, Vebyana et al 2004, cited by Sim, S., & Utami, W. (2018) found that
Vebyana indicated that the higher the employee engage on budgeting, the higher
The theories, studies, and literature presented are vital to the conduct of
this research. These further provides the researcher with a framework for
understanding the underlying problems of this study. Further, these also provide
THE PROBLEM
The main purpose of the study is to investigate how the personal budget
management affects the job satisfaction of the Talibon Polytechnic College (TPC)
personnel.
1.1 sex;
5. What possible action plan can be proposed based upon the findings and
Statement of Hypothesis
greatly from the findings of this study. The researchers are hopeful that the
following will be utilized and be offered assistance in the most effective manner as
a result of the findings of the current study. Findings of this study will be of great
Future Researchers. This will serve as a basis for the conduct of new
research related to the problems encountered by the TPC faculty and staffs in
TPC Administration. The findings of the study will help the administration
of TPC to further impose right measures with the problems arising from the
relation to personal budgeting observed by the TPC personnel. This study is only
the questionnaire, which could affect the reliability, and a delay in collecting
survey. This limitation will be overcomed by obtaining official approval from the
relevant authorities to perform the study. Moreover, the researchers stated the
importance of the outcome of the study to the respondents drawing their utmost
RESEARCH METHODOLOGY
This part deals with the method of research used in the conduct of the study
which includes the following: research design used, research environment of the
Design
The respondents of the study are the Talibon Polytechnic College (TPC)
Personnel consist of fifty-six (56) administration and faculty members including the
guidance, librarian, and the TPC president and eight (8) general services
The researcher will be using the stratified random sampling as the sampling
of sampling that involves the division of a population into smaller subgroups known
educational attainment.
Instruments
collection of data. The research instrument consists four areas of concerns that
were made as the subject of inquiry. These are the profile of the respondents,
by the TPC personnel and the significant degree of relationship between personal
The Likert scale was used to sum up all the values of each selected options
and create a score for each respondent and this score is used to represent the
interpretation. The first one is Never Observed (1), Rarely Observed (2),
Sometimes Observed (3), Very Often Observed (4), Always Observed (5).
adviser and will be sent to the College Principal of the Talibon Polytechnic College
(TPC) asking permission to conduct the study inside the school campus.
After gathering the relevant data, these will be examined and be analyzed.
data.
Statistical Treatment
is calculated by taking the frequency in the category divided by the total number of
is:
subjected to the weighted mean. The weighted mean is calculated by dividing the
and the scale (x) by the product of the frequency of the group (f) and the number
of questions (n).
∑𝒇𝒙
𝒘𝒙 =
𝐟𝐧
20
Where:
wx = the value
n = number of questions
management practices observed by the TPC personnel and the level of job
budgeting management and job satisfaction among the TPC personnel. We will be
Formula:
21
Where:
= correlation coefficient
DEFINITION OF TERMS
Though the terms defined in this section already appeared in the body of
this chapter, the definition of the following terms, are important, taking into
consideration that these words provide an important part in this phase for the
Budget management.
The process by which the TPC faculty and staff oversee and track their
Job Satisfaction.
Defined as the level of contentment employees feel with their job. This goes
satisfaction with organizational policies, and the impact of their job on employees’
personal lives.
Budget Participation.
jointly contribute in the determination process for resources use and generation in
their own activities and operations. In other words, budget participation has an
Budget Preparation.
responsibilities that must be carried out within a given timetable. This process is
Financial Motivator.
associated with money. The main methods of financial motivation used in business
are wages, salaries, performance related pay, profit sharing, and financial fringe
benefits.
Financial Hygiene.
A broad term that refers to your overall financial viability and security. This
can include everything from maintaining a good credit score to organizing and
Expenditure.
expired.
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Accountability.
REFERENCE LIST
https://www.spiceworks.com/hr/engagement-retention/articles/what-is-job-
satisfaction/
https://www.thebalancemoney.com/is-it-important-to-track-my-expenses-
2385679
https://www.imf.org/external/pubs/ft/expend/index.htm
https://www.examples.com/business/questionnaires-business/financial-
questionnaire-examples-templates-in-pdf-doc.html
https://www.imf.org/external/pubs/ft/expend/guide3.htm
26
budgeting-important/
https://smallbusiness.chron.com/disadvantages-advantages-budgeting-project-
task-49554.html
http://oshwiki.eu/index.php?title=Job_satisfaction:_theories_and_definitions&oldi
d=247859
from VTechWorks:
https://vtechworks.lib.vt.edu/bitstream/handle/10919/35407/CSFLC_Survey.pdf
Joshua Bourne, P. (2020, December 3). What Is Job Satisfaction and Why
https://positivepsychology.com/job-satisfaction/
27
https://advisor.visualcapitalist.com/hierarchy-of-financial-needs/
https://www.simplypsychology.org/herzbergs-two-factor-theory.html
https://positivepsychology.com/social-learning-theory-bandura/
advice/career-development/budget-management-skills
https://www.mbaskool.com/business-concepts/human-resources-hr-terms/4394-
job-
28
satisfaction.html#:~:text=Job%20satisfaction%20is%20defined%20as,a%20comf
ortable%20work%20life%20balance.
SATISFACTION- A STUDY".
APPENDICES
APPENDIX A. 1
Republic of the Philippines
Province of Bohol
Municipality of Talibon
TALIBON POLYTECHNIC COLLEGE
San Isidro, Talibon, Bohol
Dear Respondents:
Greetings!
In this regard, we are asking for your precious time, and effort to answer all the
questions in the questionnaire that are important and helpful for the completion of
the study.
Rest assured that all data gathered from you will be kept in the highest level of
confidentiality.
Your positive response in this request will be a valuable contribution for the
success of the study and will highly be appreciated.
Thank you very much for your cooperation.
Respectfully yours,
(SGD) JIESSELE A. AUZA (SGD) RODEL C. ANESLAGON
Researcher Researcher
Noted by:
(SGD) DOMINGO A. CAJES (SGD)MARIA FE P. COMAHIG, Ph.D.
Acting Dean, BS Accounting IS College President
30
APPENDIX A.2
SURVEY QUESTIONNAIRE
through answering all the questions asked and completing the following table. Rest
assured that every single information acquired from this survey that can be
PERSONNEL
1. Sex:
Male Female
2. Marital Status:
Single Married
Widowed Separated
3. Educational Attainment:
Elementary Graduate
31
College Level
College Graduate
Masteral
Ph.D.
4. Position in School:
Instructor
Registrar’s Clerk
Guidance Councilor
Librarian
School Nurse
Instruction: Please read the statement and put a checkmark (✓) in the column for
your answer that best describe your feeling in each statement about personal
Statements 5 4 3 2 1
records
coverage
regular savings/investment
program
situation
goals
money is spent
33
insurance or investments)
cards
is important
minimum payment
management
Instructions: Please read the statement and put a checkmark (✓) in the column
for your answer that best describe your feeling in each statement about
rating scale.
5 4 3 2 1
at All
My ability to meet my
financial obligation
35
provides me
me support my
necessities
loved ones
security of tenure I
currently have
My current investment
choices
my employee benefits
36
benefits I receive
education
My estate plan
attained
How I respond
emotionally to my
my money life
☐ Determine expenses
☐ Set goals
☐Create a plan
budgeting
☐ others: _______________
(please specify)
xxxviii