ADELANTE
Institutional Repository

Culture and behavior affect the budget practices of Nonprofit organizations (NPO) in Cebu City. Simultaneously, the budget practices are related to the Cebuanos' culture and behaviors. Studies involving budget practices, culture, and behavior are found, but only a few focus on the relationship between both concepts. With the use of Descriptive results, Weighted Mean, and Principal Component Analysis (PCA), this study discovered that the dominant Cebuano values: 'Espirituhanon,' 'Garbo,' and 'Lumadnon' had a significant influence on the budget practices. Among the three variables, 'Espirituhanon' has significantly influenced the Budget Practice. The study gathered data from 51 NPOs located in Cebu City. This study provides an understanding of
the relationship between the NPOs' budget practices and the Cebuanos' culture and behaviors, which have yet to be investigated. With this, NPOs can acknowledge the Cebuano culture and behavior that dominantly influences their practice in budget. This will allow them to appreciate
and apply such Cebuano value in their decisions towards implementing regulations on their budget practices. The results also help design interventions for improving the effectiveness of the budget management practiced by the NPOs in Cebu City.