Title: Assessing The Influence Of Digital Transactions On Financial Accounting
Authors: Flores
Felix Marco G.
Magtoto
Winchelle Heart C.
Cayanan
Christine G
Luriz
Aeron Clark N.
Gamboa
Julianne S.
Alan Y. Cabaluna
Ph. D.
Jason Carreon
MBA
Volume: 10
Issue: 7
Pages: 90-100
Publication Date: 2026/07/28
Abstract:
This study analyses the effect of using digital transactions on the financial accounting practices of retail businesses registered in Guagua, Pampanga. The main focus of this study is on the recording and safeguarding of cash, as well as the convenience and flexibility of digital accounting. Several previous studies highlight the benefit of digital transactions in improving flexibility and efficiency; only a few studies have examined the impact on local retail businesses' financial accounting practices regarding the accuracy, reliability, and timeliness. The present study used a quantitative descriptive-correlational study design to collect survey information from registered retail businesses of the selected area. The results indicated a significant positive relationship between the use of digital transactions and financial accounting practices. In conclusion, the results ensure a significant study and a strong basis for local business owners and practitioners for the adoption of digital accounting that improves business transparency, responsibility, and efficiency of business operations.