theoretical framework

institutional theory provides the theoretical basis of this research study. best a reticle body of knowledge
focuses on the causes of institutionalism, the process the process by which organizations affirms
themselves and achieve a probation as a consequence of their alignment and compliance with the
institutional context of their environment. table 1 describes a useful framework for incorporating in the
various strands of institutionalism known as the three pillars.

the application of institutional theory as framework to understand the degree of compliance of

urbanized barangay in accounting information system provides an enriched view of power duties and
practices of the urbanized barangays in accounting information environment associated with compliance
in the rules laid by the commission on audit through the general accounting.

Significance of the study

We are in the era of technologies and continuous change due to modernization. This also affects
the business landscape and so every single thing that’s affected need to cope to this change.
Modification of systems use in a business organization even under government agencies from manual to
computerized system need to be efficient and effective in order for it to be relevant for the users. In
connection to these wherein all of it falls under Accounting Information System (AIS) on a manual or
computerized system, developed or underdeveloped barangays, which they should always ensure that
it’s performing well.

The authority provides manual, policies and standards as a guide on the formulation and
implementation of the Accounting Information System (AIS), one example is the Government Accounting
Manual (GAM). As a result, to ensure the effectivity and efficiency as well as the relevance of their AIS
they need to comply on the set criteria’s.

This study aims to help the chosen barangays improve their AIS by finding out their compliance
in it. It’ll help them find its weak spot and make it better for it to suit their needs. Because, a good AIS
will also lead to a good governance and a satisfactory public administration and service.