Philippine Institute for Development Studies

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    Date: 2022-02-22 23:04:34.856594

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    Date: 2022-03-01 07:53:18.537096

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Studies/Artciles/Debates on effects of bad or good accounting system are in small cooperatives

Requested from PIDS by D. Impal at 11:04 PM on Feb 22, 2022.
Purpose: For Thesis Purposes on Assessing Current Accounting System on Small Cooperatives
Date of Coverage: 01/01/2019 - 12/31/2021
Tracking no: #PIDS-076646837097

Impal 11:04 PM, Feb 22, 2022

Good evening Ma'am/Sir. I am a 4th-year accountancy student at La Salle University. I am looking for some published studies on the status of accounting systems on small cooperatives. I hope that you will accept this request and respond since our submission is just around the corner. Thank you for your consideration and hoping for a possible response.

Salcedo 07:53 AM, Mar 01, 2022

March 1, 2022

Dear Ms. Impal,

Greetings!

Thank you for your request dated February 22, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You requested for studies, articles, and debates on the effects of good accounting system in small cooperatives. 

Response to your request

Some of the information you have requested is already available online. Listed below are some of the PIDS studies related to cooperatives in the Philippines, which you may find useful for your research paper: 
1.	The Financial Structure and Performance of Philippine Credit Cooperatives by Gilberto M. Llanto: https://pidswebs.pids.gov.ph/CDN/PUBLICATIONS/pidsdps9404.pdf
2.	A Study of the Operations and Performance of Selected Cooperative Credit Unions by Mario B. Lamberte, Douglas H. Graham, Julius P. Relampagos: https://pidswebs.pids.gov.ph/CDN/PUBLICATIONS/pidswp9023.pdf
3.	Protecting Deposits in Savings and Credit Cooperatives by Gilberto M. Llanto: https://dirp4.pids.gov.ph/ris/pn/pidspn0008.pdf
To browse more PIDS publications, please refer to the following links: 
1.	PIDS website (Publications): https://www.pids.gov.ph/publications
2.	SERP-P website: https://serp-p.pids.gov.ph/

You may also request for data, reports, and related studies to the Cooperative Development Authority (CDA). You may find their contact information on their website at https://cda.gov.ph/. In addition, you may also visit your University Library to request materials that are relevant to your research topic. 
For further assistance, you may review the FAQ section of the eFOI site: https://www.foi.gov.ph/help.

Your right to request a review

If you are unhappy with this response to your FOI request, you may ask us to carry out an internal review of the response, by writing to the Central Appeals and Review Committee through nsalcedo@pids.gov.ph. Your review request should explain why you are dissatisfied with this response, and should be made within 15 calendar days from the date when you received this letter. We will complete the review and tell you the result, within 30 calendar days from the date when we receive your review request. 

If you are not satisfied with the result of the review, you then have the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).


Thank you.

Respectfully,
Novie Salcedo
FOI Officer

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