International Journal For Multidisciplinary Research

E-ISSN: 2582-2160     Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 8, Issue 4 (July-August 2026) Submit your research before last 3 days of August to publish your research paper in the issue of July-August.

Evaluating The Impact of Manual Accounting Systems on Employee’s Performance and Quality of Public Service Delivery of Metro Kalibo Water District

Author(s) Mary Ann Trinidad Dagohoy
Country Philippines
Abstract This study examined the effects of the manual accounting system on employee performance and public service delivery at the Metro Kalibo Water District. Despite the growing demand for efficient and transparent services, the organization continues to use manual accounting practices that may affect operational efficiency and service quality. A descriptive-quantitative research design was used. The respondents included thirty-two (32) employees composed of accounting staff, customer service representatives, administrative personnel, supervisors, and management staff directly involved in accounting and service functions. Data were gathered over three months and analyzed afterward. Respondents were assessed based on educational attainment, position, length of service, sex, and their perceptions of the manual accounting system. Findings showed that manual accounting practices caused delays in processing, increased workloads, and a greater risk of errors, negatively affecting employee efficiency and the quality of public service delivery. The study also revealed a significant relationship between the system’s impact and the challenges experienced by employees. The results provide useful insights for improving accounting practices and supporting system modernization.
Keywords Manual accounting system; Employee performance; Quality of public service delivery; System improvement; Water district
Field Business Administration
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-07-04
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.82947

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