Details
| Title | Behind the Scenes: A Grasp on the Internal Controls of the 41st Supreme Student Council of the University of San Jose - Recoletos |
| Author | Mae Pearl C. Secuya*, Ruella Mae G. Flojemon, Alger Angela S. Loyao, Ryan S. Remedio, |
| Department | Accounting and Finance |
| Year | 2023 |
| Abstract | The academic study illuminates the internal controls of profit and nonprofit organizations, leaving the internal controls of student councils in a gray area. This qualitative study dives into the leaders' minds under the 41st Congress Supreme Student Council (SSC) as they narrate the internal control practices of the SSC, including the leaders' perception of internal controls and the barriers to their implementation. Embarking on a journey into the reality of student councils is a fascinating endeavor, specifically the integration of internal controls in student leadership. Data gathered through the semi-structured interview conducted with the 13 officers of the 41st Congress who have direct involvement in their internal controls was interpreted through thematic analysis. Interestingly, the SSC perceived internal controls as guiding principles. Consequently, various control activities were integrated with their operations, with the segregation of duties, as the most prominent. It also serves as the building block of the organization's internal controls. However, cost-benefit concerns barred the consistent application of controls as the benefits outweigh the cost of compromising controls. 29 Nevertheless, integrating internal controls in organizations is viewed with great significance, particularly by those bestowed with public trust and confidence, such as the Supreme Student Council. |
| Keywords | Internal Controls, Leadership, Supreme Student Council, Control Activities, Student Leaders |
| DOI | usjr_000017 |
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