Empowering Sustainability of Small Business Enterprises Through Integration of Systematic Bookkeeping Practices

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@article{1717296,
      author = {Me-an Jirah B. Murillo, Elisa C. Cristobal, PhD},
      title = {Empowering Sustainability of Small Business Enterprises Through Integration of Systematic Bookkeeping Practices},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {9},
      number = {11},
      pages = {482-491},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1717296.pdf},
      abstract = {This study focused on the manner in which organized bookkeeping procedures support the long-term viability of small enterprises in Barangay Virac, Itogon, Benguet. In particular, it identified difficulties with bookkeeping practices, evaluated the degree of execution in terms of adaptation, accuracy, and consistency, and found significant disparities when respondents were categorized based on profile criteria. 105 Barangay Micro Business Enterprises registered with the Department of Trade and Industry were the subject of a quantitative study. Analysis of variance, t-test, and weighted mean were used to examine the data. The findings indicated a reasonable degree of implementation in terms of adaption, correctness, and consistency; fundamental transaction recording and documentation were strong points, while financial reconciliation, timeliness, and uniformity were poor points. The majority of respondents firmly agreed that time limits, inadequate equipment, and a lack of bookkeeping expertise are the main obstacles to accurate and consistent recording. The significant differences in implementation as to adaption, accuracy, and consistency determines the conclusion that although small enterprises have basic bookkeeping procedures, structural, technical, and resource-related constraints limit their sustainability. Improving financial management and long-term enterprise sustainability requires strengthening financial literacy training, streamlining bookkeeping processes, and offering tiered help based on business capacity.},
      keywords = {Bookkeeping Enterprises, Business Capacity, Implementation, Micro Business Enterprises, Sustainability},
      month = {May},
      doi = {https://doi.org/10.64388/IREV9I11-1717296}
  }