A Comparative analysis of the perceptions of manufacturing and service - rendering organizations : a basis for the implementation of environmental accounting in the BSA curriculum

ABSTRACT: The principal objective of this study is to determine applicability of the implementation of the environmental accounting as a course in the Bachelor of Science in Accountancy curriculum at Pamantasan ng Lungsod ng Maynila. Due to the prevalent environmental turmoil, environmental accounting is important for Accountancy curriculum developers and instructional material developers because practitioners with credible knowledge of environmental accounting is now in demand in both government sectors and private sectors (Hall et.al.). The present study assesses and compares the viewpoints of employees of forty (40) randomly selected manufacturing and service-rendering organizations with regard to the importance of environmental accounting as a course in Bachelor of Science in Accountancy and its benefits to the society at large. The study was conducted in randomly selected manufacturing and service-rendering organizations located in Greater Manila Area. The comparative analysis of four core questions shows that there were no significant difference between the perceptions of manufacturing and service-rendering organization. Findings obtained from T-test also show that the two organizations put a high importance to all the areas of the environmental accounting mentioned. As a result, the findings obtained support the implementation of environmental accounting as one of the course in Bachelor of Science in Accountancy and provide a list of areas that can be relevant for structuring the course. The study also highlights the utility of environmental accounting to the business organizations, if it is incorporated as a course in the Bachelor of Science in Accountancy degree.

Filipiniana