RESEARCH PAPER SUMMARY:

The research IS ALL ABOUT THE STRATEGIC MANAGEMENT AND PERFORMANCE

IMPLICATIONS OF MICRO ENTERPRISES IN SURALLAH, SOUTH COTABATO. It focuses
on the strategic management accounting practices and performance implications of micro
enterprises in Surallah, South Cotabato.
The study emphasizes the critical role of strategic management accounting for micro enterprises
to effectively manage their resources, make informed decisions, and achieve their objectives.
Surallah was chosen as the research locale due to its vibrant micro enterprise sector,
which forms an integral part of the local economy.
The paper aims to understand the strategies that contribute to the success or hinder the
performance of micro enterprises and provides valuable insights into the relevance and
effectiveness of strategic management accounting in this context.
The research findings are specific to micro enterprises in Surallah and may not be
generalizable to other types of businesses. The study employs a quantitative-descriptive
research design to investigate the current state of strategic management practices and
performance of micro enterprises in the area. Overall, the paper sheds light on the importance
of strategic management accounting and the unique economic, social, and cultural
characteristics of Surallah in shaping the business environment for micro enterprises.

CHAPTER 1
Chapter 1 of the research paper introduces the topic of strategic management accounting
practices and performance implications of micro enterprises in Surallah, South Cotabato,
Philippines. The chapter provides background information on micro enterprises, which are small
businesses with fewer than ten employees and assets worth up to PHP3 million. The chapter
highlights the importance of strategic management accounting for micro enterprises to
effectively manage their resources, make informed decisions, and achieve their objectives. The
study emphasizes the critical role of strategic management accounting in the success of micro
enterprises and the unique economic, social, and cultural characteristics of Surallah in shaping
the business environment for micro enterprises. The chapter also discusses the research
design, research locale, and significance of the study. Overall, Chapter 1 provides an
introduction to the research topic and sets the stage for the subsequent chapters.

CONCEPTUAL FRAMEWORK:

The conceptual framework of the research paper is based on the Input-Process-Output (IPO) model,
which outlines the structure of the study and how it will be conducted. The IPO model consists of
three stages: input, process, and output. In the input stage, the researchers consider various factors
related to strategic management accounting performance and financial performance of micro
enterprises in Surallah, South Cotabato. These inputs are the raw data or resources that feed into
the system, including the level of respondents' strategic management accounting practices and the
level of financial performance. The process stage involves data collection through a survey
questionnaire and subsequent statistical analysis of the collected data. Finally, the output stage
represents the results or outcomes of the process, aiming for improved strategic management
accounting and performance of micro enterprises. Overall, the IPO model provides a clear and
logical structure for the research, ensuring that all relevant factors are considered and their
relationships are properly examined.

CHAPTER 2

Chapter II provides a review of related literature and studies on strategic management accounting
practices, including budgeting, cost management, performance measurement, and strategic
planning in micro-enterprises. It emphasizes the importance of these aspects in the success and
future readiness of companies. The chapter also highlights the role of strategic management in
coordinating and integrating various strategies, seeking public sector approval, and ensuring the
suitability of strategic themes. Additionally, it mentions the significance of micro-enterprises in
national development through employment creation and entrepreneurship encouragement. The
document also includes further references for interpreting research results

CHAPTER 3

Chapter III outlines the research methodology used to investigate the strategic management
practices and performance implications of micro enterprises in Surallah, South Cotabato.

The research design employed is quantitative-descriptive, aiming to understand the current

state of strategic management practices and performance of micro enterprises in the area.

The research locale, Surallah, is chosen due to its vibrant micro enterprise sector, integral to
the local economy, and the dynamic nature of its businesses.

The study's scope is focused on understanding the strategies contributing to success or hindering
performance of micro enterprises in Surallah, while acknowledging limitations in generalizability and
potential biases in assuming universal access to strategic management accounting practices. The
chapter provides a framework for understanding the specific research approach and its relevance to
the study's objectives.

COMMON QUESTIONS:

The research paper aims to explore and discover the strategic management accounting
practices and performance implications of micro enterprises in the Municipality of Surallah,
province of South Cotabato. It seeks to identify areas for improvement and determine the level
of strategic management accounting practices adopted by micro enterprises in terms of
budgeting, cost management, performance measurement, and strategic planning. The study
also aims to evaluate the financial performance of micro enterprises in Surallah, South
Cotabato, and understand the unique economic, social, and cultural characteristics of the
Municipality of Surallah and how these factors impact the business environment of micro
enterprises. Overall, the research paper aims to contribute to the local knowledge base and
provide recommendations tailored to the specific needs of micro enterprises in Surallah, South
Cotabato.
RRL-SOP
The review of related literature is related to the statement of the problem as it addresses the
strategic management accounting practices and performance implications of micro enterprises in a
specific area. It aims to determine the level of strategic management accounting practices adopted
by micro enterprises and assess their financial performance.

BACKGROUND OF THE STUDY

-The background of the study focuses on the strategic management accounting practices and
performance implications of micro enterprises in Surallah, South Cotabato. It aims to understand the
strategies contributing to their success or hindering their performance, as well as the economic,
social, and cultural characteristics impacting the business environment.

STATEMENT OF THE PROBLEM:

the research questions were formulated by the researchers to address the specific objectives of the
study. The research questions were developed to guide the research process and provide a
structured approach to the investigation of the strategic management accounting practices and
performance implications of micro enterprises in Surallah, South Cotabato. The research questions
were formulated based on the following key considerations:

1. The research objectives: The research questions were developed to address the specific
objectives of the study, which were to determine the level of strategic management accounting
practices adopted by micro enterprises in Surallah, South Cotabato, and to evaluate the
performance implications of these practices.

2. The research design: The research questions were formulated based on the quantitative-
descriptive research design employed in the study. The research questions were designed to gather
data on the strategic management practices and performance implications of micro enterprises in
Surallah, South Cotabato, using a survey questionnaire.

3. The research context: The research questions were formulated to address the unique economic,
social, and cultural characteristics of Surallah, South Cotabato, and the specific challenges and
opportunities faced by micro enterprises in the area. Overall, the research questions were
formulated to provide a structured and focused approach to the investigation of the strategic
management accounting practices and performance implications of micro enterprises in Surallah,
South Cotabato.

RESEARCH GAP

YES, The study aims to address an existing research gap by exploring the strategic management
practices and performance implications of microenterprises in Surallah, South Cotabato. It seeks to
fill the gap in understanding how these practices are implemented in this specific context and
provide insights into the unique economic, social, and cultural characteristics of Surallah and their
impact on microenterprises. Therefore, the research aims to bridge the lack of comprehensive
understanding of the strategic management practices and performance implications specific to
microenterprises in Surallah, South Cotabato.
QUESTIONNAIRE
The study used questionnaires to gather data on the strategic management practices and
performance implications of microenterprises in Surallah, South Cotabato. The questionnaires
consisted of closed-ended questions using a 5-point Likert scale, and were designed based on the
works of previous researchers. Informed consent was obtained from respondents, and confidentiality
and anonymity were ensured. The reliability of the questionnaire was evaluated using Cronbach’s
alpha coefficient to ensure internal consistency. Overall, the questionnaire was carefully designed to
accurately measure the constructs of interest in the study.

WHAT MOTIVATED?

The researchers were motivated to study microenterprises in Surallah, South Cotabato, because of
their significant impact on the local economy. Their goal was to examine the strategic management
practices and performance implications of these microenterprises, aiming to offer valuable insights
for business owners and the academic community. Furthermore, the researchers sought to
comprehend the distinct economic, social, and cultural characteristics of Surallah and their influence
on the business environment of microenterprises. The study aimed to enhance the understanding of
the relevance and effectiveness of strategic management accounting specifically in the context of
microenterprises in Surallah, South Cotabato. In essence, the researchers were driven to conduct this
study to gain comprehensive insights into microenterprises in Surallah and to provide valuable
contributions to their development and success.

IMPORTANCE

The study is important as it has the potential to provide valuable insights into the strategic
management practices and performance implications of microenterprises in Surallah, South
Cotabato. Understanding these aspects can contribute to the development and success of
microenterprises in the local economy. Additionally, the research aims to offer practical
recommendations tailored to the specific needs of microenterprises in Surallah, benefiting
policymakers, business owners, and researchers interested in microenterprise development.
Furthermore, the study's findings may have broader implications for understanding the relevance
and effectiveness of strategic management accounting in the context of microenterprises, which
could be valuable for the academic community and practitioners in the field of strategic
management.

WHY DID YOU CHOOSE THIS STUDY?

The researcher chose this study to contribute to the local knowledge base and provide tailored
recommendations for the specific needs of microenterprises in Surallah, South Cotabato.
Additionally, the growing recognition of the role of microenterprises in economic development
justifies the need for this study, as understanding the strategic management practices and
performance implications of these enterprises can provide valuable insights for business owners.
Furthermore, the study aims to address the lack of comprehensive understanding of the strategic
management practices and performance implications specific to microenterprises in Surallah, South
Cotabato, thereby fulfilling a significant research gap.

DEFINITION OF TERMS

Strategic management accounting (SMA) refers to the use of accounting information to support
strategic decision-making within an organization.

Microenterprises are small businesses with a limited number of employees and low annual revenue.
The research seeks to understand the strategies that contribute to the success or hinder the
performance of these microenterprises and provide valuable insights into the relevance and
effectiveness of SMA in this context.

Performance implications refer to the potential impact or consequences that a certain action,
decision, or strategy may have on the performance of an individual, team, or organization.

Budgeting is the process of calculating how much money you must earn or save during a particular
period of time, and planning how you will spend it.

Cost management is the process of effectively planning and controlling the costs involved in a
business.

Performance measurement is the process of collecting, analyzing and/or reporting information

regarding the performance of an individual, group, organization, system or component.