{"id":"https://openalex.org/W7225245953","doi":"https://doi.org/10.5281/zenodo.23944921","title":"Relationship between Financial Literacy, Debt Management, and Financial Decision-Making among the Employees of BIR RDO 108 \u2013 Cotabato Province and BARMM Special Geographic Area","display_name":"Relationship between Financial Literacy, Debt Management, and Financial Decision-Making among the Employees of BIR RDO 108 \u2013 Cotabato Province and BARMM Special Geographic Area","publication_year":2026,"publication_date":"2026-11-04","ids":{"openalex":"https://openalex.org/W7225245953","doi":"https://doi.org/10.5281/zenodo.23944921"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.23944921","doi":"https://doi.org/10.5281/zenodo.23944921","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23944921","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.23944921","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160658903","display_name":"Angelou Colleen Calma","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Calma, Angelou Colleen","raw_affiliation_strings":["World Citi Colleges, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"World Citi Colleges, Philippines","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160691607","display_name":"Theresa Mae Pabiona","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pabiona, Theresa Mae","raw_affiliation_strings":["World Citi Colleges, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"World Citi Colleges, Philippines","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160590792","display_name":"Hazel Anne Reyes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Reyes, Hazel Anne","raw_affiliation_strings":["World Citi Colleges, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"World Citi Colleges, Philippines","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5160022952","display_name":"Maricris Unico","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Unico, Maricris","raw_affiliation_strings":["World Citi Colleges, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"World Citi Colleges, Philippines","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013370631","display_name":"Marmelo V. Abante","orcid":"https://orcid.org/0000-0001-8666-1659","observed_orcids":["https://orcid.org/0000-0001-8666-1659"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abante, Marmelo","raw_affiliation_strings":["World Citi Colleges, Philippines"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"World Citi Colleges, Philippines","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.91376519,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9369999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9369999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.06270000338554382,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-literacy","display_name":"financial literacy","score":1.0},{"id":"https://openalex.org/keywords/debt-management","display_name":"debt management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-decision-making","display_name":"financial decision-making","score":0.9980000257492065},{"id":"https://openalex.org/keywords/public-sector-employment","display_name":"public sector employees","score":0.7129999995231628},{"id":"https://openalex.org/keywords/bureau-of-internal-revenue","display_name":"Bureau of Internal Revenue","score":0.9729999899864197},{"id":"https://openalex.org/keywords/workplace-financial-education","display_name":"workplace financial education","score":0.8679999709129333},{"id":"https://openalex.org/keywords/debt-repayment","display_name":"debt repayment","score":0.8029999732971191},{"id":"https://openalex.org/keywords/savings","display_name":"savings","score":0.6729999780654907},{"id":"https://openalex.org/keywords/financial-risk-awareness","display_name":"financial risk awareness","score":0.8999999761581421}],"concepts":[{"id":"https://openalex.org/C2777941463","wikidata":"https://www.wikidata.org/wiki/Q1416374","display_name":"Financial literacy","level":2,"score":0.7824000120162964},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.6539999842643738},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.614799976348877},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.5679000020027161},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4903999865055084},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.4738999903202057},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.47200000286102295},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.4323999881744385},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.39320001006126404},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3928999900817871},{"id":"https://openalex.org/C108578832","wikidata":"https://www.wikidata.org/wiki/Q7621835","display_name":"Strategic financial management","level":3,"score":0.3382999897003174},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3215999901294708},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.3188999891281128},{"id":"https://openalex.org/C196390999","wikidata":"https://www.wikidata.org/wiki/Q11655436","display_name":"Indirect finance","level":3,"score":0.30329999327659607},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29499998688697815},{"id":"https://openalex.org/C135665773","wikidata":"https://www.wikidata.org/wiki/Q2234049","display_name":"Debt ratio","level":3,"score":0.28040000796318054},{"id":"https://openalex.org/C44171179","wikidata":"https://www.wikidata.org/wiki/Q461319","display_name":"External debt","level":3,"score":0.273499995470047},{"id":"https://openalex.org/C202189257","wikidata":"https://www.wikidata.org/wiki/Q2915683","display_name":"Internal debt","level":3,"score":0.2669999897480011},{"id":"https://openalex.org/C76073288","wikidata":"https://www.wikidata.org/wiki/Q1337875","display_name":"Financial risk","level":2,"score":0.2653000056743622},{"id":"https://openalex.org/C171820377","wikidata":"https://www.wikidata.org/wiki/Q7603965","display_name":"Statement of changes in financial position","level":4,"score":0.2615000009536743},{"id":"https://openalex.org/C65146658","wikidata":"https://www.wikidata.org/wiki/Q1416431","display_name":"Financial intermediary","level":2,"score":0.25870001316070557},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.25600001215934753},{"id":"https://openalex.org/C19244329","wikidata":"https://www.wikidata.org/wiki/Q208697","display_name":"Financial market","level":2,"score":0.25270000100135803}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.23944921","doi":"https://doi.org/10.5281/zenodo.23944921","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23944921","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.23944922","doi":"https://doi.org/10.5281/zenodo.23944922","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23944922","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.23944921","doi":"https://doi.org/10.5281/zenodo.23944921","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23944921","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2755739785","https://openalex.org/W4411670149","https://openalex.org/W4389211720","https://openalex.org/W7161941898","https://openalex.org/W3188611329","https://openalex.org/W7165916531","https://openalex.org/W4205904801","https://openalex.org/W2946266475","https://openalex.org/W7203490628","https://openalex.org/W7056316712"],"abstract_inverted_index":{"This":[0],"study":[1,42,62,168],"examined":[2],"the":[3,16,30,140,183,189,195],"relationship":[4],"between":[5],"financial":[6,11,81,92,112,115,124,143,158,171,180,200,210,213,222],"literacy,":[7],"debt":[8,86,100,121,174,186,205],"management,":[9],"and":[10,29,70,91,99,104,114,120,123,173,207],"decision-making":[12,93,116,125,181],"among":[13,182],"employees":[14,218],"of":[15,18,80,139,197,209],"Bureau":[17],"Internal":[19],"Revenue":[20,22],"(BIR)":[21],"District":[23],"Office":[24],"108":[25],"\u2013":[26],"Cotabato":[27],"Province":[28],"Bangsamoro":[31],"Autonomous":[32],"Region":[33],"in":[34,142],"Muslim":[35],"Mindanao":[36],"(BARMM)":[37],"Special":[38],"Geographic":[39],"Area.":[40],"The":[41,61,134,167,192],"used":[43],"a":[44,53,57,148,163],"quantitative":[45],"descriptive-correlational":[46],"design,":[47],"with":[48,179,185],"63":[49],"respondents":[50],"who":[51],"answered":[52],"standardized":[54],"questionnaire":[55],"using":[56,65],"five-point":[58],"Likert":[59],"scale.":[60],"analyzed":[63],"data":[64],"descriptive":[66],"statistics,":[67],"Pearson":[68],"correlation,":[69],"exploratory":[71],"multiple":[72],"linear":[73],"regression.":[74],"Respondents":[75],"reported":[76],"very":[77],"high":[78],"levels":[79],"literacy":[82,98,113,159,172],"(M":[83,88,94],"=":[84,89,95,108,118,127],"4.50),":[85],"management":[87,101,122,146,175,187,201],"4.45),":[90],"4.40).":[96],"Financial":[97],"were":[102,111,155],"strongly":[103,177],"positively":[105],"related":[106],"(r":[107,117,126],".887),":[109],"as":[110],".845)":[119],".928),":[128],"all":[129],"at":[130],"p":[131],"<":[132],".001.":[133],"regression":[135],"model":[136],"explained":[137],"86.4%":[138],"variance":[141],"decision-making.":[144],"Debt":[145],"remained":[147],"statistically":[149],"significant":[150,164],"predictor":[151],"when":[152],"both":[153],"variables":[154],"considered,":[156],"while":[157],"did":[160],"not":[161],"show":[162],"unique":[165],"contribution.":[166],"shows":[169],"that":[170],"are":[176],"associated":[178],"respondents,":[184],"showing":[188],"strongest":[190],"relationship.":[191],"findings":[193],"highlight":[194],"importance":[196],"strengthening":[198],"practical":[199],"skills,":[202],"particularly":[203],"savings,":[204],"repayment,":[206],"awareness":[208],"risk.":[211],"Workplace":[212],"education":[214],"programs":[215],"may":[216],"help":[217],"develop":[219],"more":[220],"consistent":[221],"practices.":[223]},"counts_by_year":[],"updated_date":"2026-11-06T12:05:46.655746","created_date":"2026-11-05T00:00:00"}
