Accounting Staff Research Articles

The Influence of Financial Literacy, Risk Orientation and Qualified Accountants on Performance in Micro, Small and Medium Enterprises: The Mediating Role of Management Accounting

There are limited studies examining whether the owner or manager’s financial literacy, risk orientation, and deployment of qualified accounting staff influence the adoption of management accounting practices (MAPs) and performance in the context of micro, small, and medium-sized enterprises (MSMEs). Thus, this study seeks to examine the effect of financial literacy, qualified accounting staff, and risk orientation on performance, with MAPs as a mediating variable within the context of MSMEs from a developing country. A quantitative study was established where a questionnaire survey was administered to Malaysian MSMEs from different sectors. Based on 105 valid responses, the results show that MAPs have positive and significant effect on performance. The study also reveals that MAPs significantly and fully mediate the relationships between owner/manager’s financial literacy, qualified accounting staff, risk orientation, and performance of MSMEs. The findings provide significant data for identifying key factors within the setting of small businesses in developing countries to improve financial resilience in the current competitive economy. Our findings offer valuable insight to practitioners about how competencies and key management accounting concepts can consequently affect the positive outcomes of organisational performance.

The effect of one-room CT guided brachytherapy on procedure time and cost in the treatment of cervical cancer

IntroductionBrachytherapy is associated with improved overall survival in cervical cancer patients, but the utilization seems hindered by high costs and relatively low reimbursement, particularly in the US. A one-room brachytherapy suite with CT (ORBT) could optimize the treatment workflow. By eliminating transport and waiting times, limiting applicator movement, and providing real-time applicator placement feedback, treatment time and costs could potentially be reduced. This study assesses the potential value of implementing ORBT in cervical cancer treatment. MethodsA variable cost model was developed to compare current (multi-room) brachytherapy workflows (MBRT) to ORBT, taking into account staff utilization, staff, equipment and consumables costs and room expenses. Two current care scenarios were simulated; applicator placement performed in the operating room (S1), and applicator placement performed in a brachytherapy suite (S2). For both scenarios literature reported fraction times of MBRT were compared to a range of ORBT times. Sensitivity analyses were performed to determine the influence of input parameters. ResultsIn scenario one, the results showed yearly savings of $45,572 up to $339,439 (USD), assuming a 5% and 20% reduction in fraction duration, respectively, in ORBT compared to MRBT. In scenario two, ORBT does not result in costs savings at 5% to 15% improvement. Therefore, only when ORBT results in a >20% improvement of fraction time, cost will be saved. DiscussionThe results indicate that reducing procedure time (using ORBT) can lead to cost savings, depending on the current workflow. Savings appear to depend mostly on applicator placement location, number of patients per year, and involved personnel.

Accounting issues in Calculating Taxes on Corporate Entities revenue of Entrepreneurs in Luang Prabang Municipality, Luang Prabang Province

In this study, the research team studied the accounting issues in calculating tax on corporate entities’ revenue of entrepreneurs in Luang Prabang Municipality, Luang Prabang Province. The purposes are to study the level of accounting problems in calculating the corporate income tax of entrepreneurs. To compare the level of accounting problems in calculating the corporate income tax of entrepreneurs by individual factors, the population used in the research was the accounting staff or entrepreneurs who calculated the corporate income tax of the business entities registered with the enterprises, a simple number of randoms 254 totally. The statistics used in the data analysis included descriptive and parameter reference statistics with the following values: frequency, percentage, mean, standard deviation, one-way ANOVA test, and paired test by LSD method. The results of the research were as follows: 1) The level of accounting problems in calculating the corporate income tax of business entities is as follows: Overall, it is at a moderate level which analyzed each aspect is sorted from large to small: the calculation of the depreciation of property prices in several levels, the improvement of accounting expenses tax is at a moderate level and the improvement of accounting income to a tax at a moderate level. ( 2 ) Comparison of the level of accounting problems in calculating the corporate income tax of entrepreneurs by classification according to personal factors such as classified by level of education found entrepreneurs there are different levels of education in accounting problems in calculating the corporate income tax varies two aspects are to improve the accounting expenses to be tax and to improve the accounting income to be tax and to classify according to the work experience of the entrepreneur found entrepreneurs with different work experience there are accounting problems in calculating the corporate income tax varies two aspects are the adjustment of accounting expenses to tax and the calculation of the depreciation of property prices.

Human Resource Management Factors in Financial Analysis of Securities Companies

The outcomes of financial analysis serve as the basis for crucial decision-making in business operations. However, many small-scale securities companies tend to overlook this aspect. This study aims to investigate the relationship between financial analysis activities and business outcomes of small-scale securities companies in Vietnam. Data were collected from 92 respondents working in 27 small-scale securities companies (with owner equity of less than 250 billion Vietnamese Dong), holding positions such as management (directors, assistant directors, financial directors, chief accountants) and staff (financial and accounting personnel) involved in financial and accounting operations of Vietnamese securities companies. Sampling was conducted selectively from September 2023 to December 2023. Utilizing quantitative research, the Partial Least Squares Structural Equation Modeling (PLS-SEM) method was employed using SPSS 20 and AMOS 20 software. Results indicate that Financial Analysis Method (MAF) and Financial Analysis Content (variable FAC) positively influence financial analysis activities of small securities companies. Recommendations to enhance securities companies' business outcomes include (i) employing the EVA technique in financial analysis, (ii) improving management capabilities in financial report analysis, (iii) enhancing the skills of accounting and financial staff, and (iv) applying and operating professional ethical principles.

A Framework of Best Practice by Upstream Oil and Gas Contractors in Malaysia

Due to unstable global economic conditions, Malaysia’s oil and gas industry encounters numerous challenges and uncertainties. Consequently, effective contract management has become a critical factor in ensuring the success of oil and gas projects. Projects undertaken by contractors are often exposed to various risks that can hinder project performance, cause financial instability, and lead to disputes, impacting all parties involved. Furthermore, many industrial practitioners overlook this issue and are unaware of the potential serious consequences. Hence, the primary objective of this study is to establish a theoretical framework for best practices in contract management for oil and gas contractors in Malaysia. A survey was conducted using questionnaires and a quantitative correlational research approach that employed a multistage cluster sampling method, targeting Malaysia’s oil and gas contractors. The study aimed to gauge the respondents' level of understanding and assess the effectiveness of their current contract management approaches. The collected data underwent analysis through descriptive methods, Pearson's correlation coefficient, and theoretical integration. The goal was to develop a novel framework comprising six core modules: staff accountability and Key Performance Indicators (KPIs), risk management, tender and award processes, cost management, contract awareness and review, and contractual record-keeping. This framework equipped oil and gas contractors with the tools and practices necessary to navigate the global crisis. The oil and gas sector, particularly contractors, stands to gain substantial benefits from the framework introduced in this study. It is a valuable resource that contractors can leverage to enhance their methodologies, procedures, and contract management tools, enabling them to operate effectively amid the persisting global challenges.

Examination of Patient Safety and Experience in Ghanaian Healthcare Facilities

Objective: This paper analyzes Ghana’s healthcare quality challenges utilizing the Donabedian model covering structures, processes and outcomes to inform comprehensive systems improvement recommendations. Methods: A mixed methods approach compiles empirical findings from multiple clinical studies across Ghana assessing healthcare infrastructure, service delivery patterns, and resultant patient consequences. Qualitative case reports provide context while quantitative metrics spotlight nationwide deficiencies. An adapted Donabedian framework incorporated expanded quality domains for rigorous evaluation. Results: Significant infrastructure limitations, disjointed processes and alarming patient outcomes signify major quality gaps tied to wider health financing shortfalls. Specific issues include resource distribution inequities, medical supply unreliability, poor referral systems, limited staff accountability and infection control breaches—culminating in high preventable complications. Conclusions: Interdependencies exist between financing, tools, clinical workflows and patient experiences whereby strengthening isolated aspects risks continued quality issues without addressing root causes holistically. Sustainable reforms necessitate coordinated investments in infrastructure, oversight, coordination and worker training. Recommendations: A 10-step roadmap details structural upgrades, delivery protocols and monitoring mechanisms health authorities must institute in tandem to raise care standards for patient welfare and trust. Scientific Significance: This paper advances use of mixed, multi-level modeling to diagnose complex health sector challenges in resource-limited contexts. Practical Relevance: The blueprint formulated provides an evidence-based guide for policymakers to sequentially address identified healthcare deficiencies through coordinated quality assurance initiatives.

Examination of Patient Safety and Experience in Ghanaian Healthcare Facilities

Objective: This paper analyzes Ghana’s healthcare quality challenges utilizing the Donabedian model covering structures, processes and outcomes to inform comprehensive systems improvement recommendations. Methods: A mixed methods approach compiles empirical findings from multiple clinical studies across Ghana assessing healthcare infrastructure, service delivery patterns, and resultant patient consequences. Qualitative case reports provide context while quantitative metrics spotlight nationwide deficiencies. An adapted Donabedian framework incorporated expanded quality domains for rigorous evaluation. Results: Significant infrastructure limitations, disjointed processes and alarming patient outcomes signify major quality gaps tied to wider health financing shortfalls. Specific issues include resource distribution inequities, medical supply unreliability, poor referral systems, limited staff accountability and infection control breaches—culminating in high preventable complications. Conclusions: Interdependencies exist between financing, tools, clinical workflows and patient experiences whereby strengthening isolated aspects risks continued quality issues without addressing root causes holistically. Sustainable reforms necessitate coordinated investments in infrastructure, oversight, coordination and worker training. Recommendations: A 10-step roadmap details structural upgrades, delivery protocols and monitoring mechanisms health authorities must institute in tandem to raise care standards for patient welfare and trust. Scientific Significance: This paper advances use of mixed, multi-level modeling to diagnose complex health sector challenges in resource-limited contexts. Practical Relevance: The blueprint formulated provides an evidence-based guide for policymakers to sequentially address identified healthcare deficiencies through coordinated quality assurance initiatives.

*Thinking on the Delisting of ST Collin due to Financial Fraud

The Securities and Futures Commission (SFC) announced 2022 financial fraud cases are common, but because of the professional managers of false manipulation is rare, so this paper selected Collin environmental protection equipment Co., Ltd. based on business ethics and professional ethics perspective on its delisting due to financial fraud analysis, respectively, on the company's accounting staff and professional managers to reflect on the perspective, and to address the problem of the corresponding solutions and recommendations, hoping for the current corporate moral governance imbalance in the reality of the problem of reflection, the company's accounting staff and professional managers. We also propose corresponding measures and suggestions to solve the problem, hoping to provide reflection and reference for the reality of the imbalance of corporate moral governance, and expecting practitioners to improve the quality of professional ethics and to be alert to the ethical edges.

Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ

Background: In manufacturing companies, determining the cost of goods manufactured is more complex than in service and trading companies, considering that the production cost structure consists of direct raw material costs, direct labor costs, and factory overhead. In identifying the imposition of three components of production costs, the most difficult component to trace is factory overhead because, in determining factory overhead, various approaches and assumptions must be chosen as cost drivers, so it needs the right approach and assumptions for CV XYZ to achieve company performance. Objective: This study seeks to analyze the intricacies of factory overhead calculations under activity-based costing in comparison to the traditional plantwide rate approach used by CV XYZ, which utilizes production units as cost drivers. Method: The method used in this research is a case study on CV XYZ with interviews and documentation as data collection techniques. Interviews were conducted with accounting staff and heads of accounting departments through unstructured interviews. Documentation is carried out based on 2020 financial information. Results: The results of the analysis explain that the calculation of factory overhead applied, production costs, cost of goods manufactured (COGM), and cost of goods sold (COGS) calculated using the plantwide rate approach (production units as cost drivers) shows undercosts when compared to the activity-based costing system, so that the recognized profit is greater than it should be. The implications of undercosts cause information on the income statement to be unreliable, considering that the company has a variety of products and activities related to the production process Conclusion: The activity-based costing system uses more than one cost driver; thus, the activity-based costing system is a more accurate method to be applied by CV XYZ, which has product diversification. Keywords: Factory overhead applied, plantwide rate, activity-based costing system, profit and loss.

Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone

The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic). Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance and other financial institutions in Sierra Leone and only 55 of the questionnaires were received and processed. The modifications are advantageous for accounting enable a range of research philosophies that will elevate the standing accounting theory and perhaps accounting research. As a method of tracking and remotely monitoring the progress of economic activity, accounting appears to be a historical relic, generating economic impacts. Since accounting ideas have roots, they are no longer neutral. In this regard, it would be more like a slowly emerging structure infused with cultural influences, social unrest, and political issues and decisions. Responses were analysed using descriptive statistics, utilizing the Statistical Package for Social Science (SPSS statistic 26) and values of the responses have to be analysed in all cases to facilitate further discussions.

Abstract WP36: Proven Strategies for Educating Staff and Reducing Hospital-Acquired Pressure Injuries in Stroke Hospital Units

Introduction: Hospital-Acquired Pressure Injuries (HAPI) are preventable complications that stroke patients are at risk for developing during hospitalization due to changes in mobility, nutrition, and continence as complications of stroke. The stroke units at a large teaching hospital saw an increase in HAPI’s during fiscal years (FY) 21 and 22 with 16 collective HAPIs in FY21 and 25 in FY22. Additionally, 12.5% of their unit-acquired HAPIs were reportable to the state’s Department of Public Health (DPH) in FY21 and 20% were reportable to the DPH in FY22. Nursing leadership hypothesized that a multi-year and multi-faceted plan would reduce unit-acquired HAPIs. Methods: In the first year of the plan, all RNs and Patient Care Assistants (PCAs) participated in a “Room of Wounds” education intervention in which they identified HAPI prevention errors in a simulation, matched appropriate dressings to wound images according to hospital policy, identified documentation gaps in a mock medical record, and completed a case study in which they applied the hospital’s Skin Injury Prevention Protocol (SIPP) to a patient scenario. The following year, the RNs all reviewed a handout on the hospital’s SIPP which included “Do’s and Don’ts” of documentation and participated in a Skills Day where an educational game was utilized identify wounds and appropriate dressing types. Additionally, unit leadership completed daily audits and provided timely feedback to RNs about patient care and documentation gaps. Results: Together, the neuroscience units saw a 48% reduction in HAPIs from FY22 to FY23 thus far with one of the units seeing a 71% reduction. In addition, none of the neuroscience units had a DPH reportable HAPI in FY23 thus far. Conclusion: Multi-faceted education approaches are critical when implementing education to counteract gaps in nursing care because they ensure that all learner types receive meaningful education. Consistent Auditing and feedback also improves patient care and staff accountability. A multi-faceted approach is a successful strategy that can be utilized when providing education about HAPI prevention, a major risk to patients after stroke, to staff members of multiple roles within the hospital’s stroke units.

A Mosaic Approach for Challenging SEC Crypto Regulation: The Major Questions Doctrine and Staff Accounting Bulletin 121

A Mosaic Approach for Challenging SEC Crypto Regulation: The Major Questions Doctrine and Staff Accounting Bulletin 121

Using financial forecasting as a strategic catalyst for enhancing the financial performance of manufacturing companies in Kigali, Rwanda

Business organizations prioritize their financial performance, channeling significant effort into achieving superior results. This pursuit often involves setting targets, managing quotas, and focusing on crucial key ratios. Financial forecasting emerges as an indispensable tool in plotting the course toward optimal performance. It stands as a strategic asset that assesses strengths and weaknesses, becoming the cornerstone of decisions across production, inventory, personnel, and facilities. In the realm of manufacturing firms, effective financial forecasting isn't just pivotal—it's the linchpin for survival, growth, and sustained success. This study delved into the financial forecasting methods commonly employed by 842 manufacturing firms in Kigali, Rwanda. A sample of 90 firms, involving Directors of Finance and Accounting staff, illuminated insights critical to understanding this landscape. Results revealed that sales and profit forecasting reign supreme, embraced by 37.78% and 38.89% of these manufacturing entities, respectively. Yet, challenges persist, notably in achieving forecast accuracy and managing associated risks. Recommendations stem from this diagnosis, suggesting the establishment of review committees dedicated to enhancing forecasting methodologies. Ensuring the credibility and reliability of this study involved employing the test-retest method to validate and solidify the consistency and accuracy of the data. This approach underpins the findings, indicating that similar research efforts would yield consistent results, reinforcing the authenticity of the depicted ground reality. To bolster financial performance without limiting operational agility in a swiftly changing business environment, the study emphasizes the need for continued improvements in forecasting processes. This includes not only refining methods but also devising strategies to navigate unforeseen challenges effectively. Keywords: Financial performance, Financial forecasting, Strategic financial planning, Accounting staff, Manufacturing firms.

Analysis of a 5-year, evidenced-based, rational blood utilisation project in a South African regional hospital.

Blood products are a lifesaving but limited resource, particularly in resource-limited settings. Evidence-based transfusion criteria tailored to local hospitals have shown great promise in reducing costs, minimising shortages, and ameliorating the morbidity and mortality associated with liberal blood product usage. We implemented the "Saving Blood, Saving Lives" project to: promote responsible blood product use and reduce blood product ordering inefficiencies and expenditure. A comprehensive change management programme, preceded by 3 months of clinical department consultation and training, was implemented. A new evidence-based protocol for blood product utilisation was developed, together with an accountability form. This form was used in monthly audit meetings to refine policies, identify new problems, improve communication, and to drive hospital staff accountability and training. The primary measure of the programme's success was the change in the number of red cell concentrate units ordered. Project implementation required minimal time and no additional budget or staff. Annual red cell concentrate usage reduced from 7211 units in year one to 4077 units in year 5 (p < 0.001). Similar reductions were seen in freeze-dried plasma and platelet usage, as well as administrative costs. Total project saving, adjusted to baseline admission numbers, amounted to over R46 million ($2.5 million). As a change management programme centred the "Saving Blood, Saving Lives" project, was able to significantly reduce blood product-related administration and expenditure by implementing evidence-based transfusion criteria. The programme is simple, replicable and cost effective, making it ideally suited for use in resource-constrained environments.

ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ АНАЛІЗУ ОПЕРАЦІЙНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ РЕСТОРАННОГО БІЗНЕСУ

The restaurant business is one of the promising and developing industries. The success of this business is influenced by many factors, including the use of modern information technologies. During the operational activities of catering establishments, control over the accounting process and staff behavior, transaction analysis, accounting for the receipt of products, formation of the cost of meals, write-off of products is carried out. Therefore, the convenience of automating processes in catering establishments is obvious not only from the point of view of the owner, but also from the point of view of customers, since automated solutions make it possible to perform calculations with visitors more quickly, provide a system of discounts for registered customers, provide service based on a queue, provide the menu with all the necessary ingredients and save time. The purpose of the article is to determine the key features of the information support for the analysis of the operational activities of the restaurant business enterprises, as well as the description of the information resources necessary for the improvement of management accounting. In the process of carrying out the research, general scientific methods were used: the method of system analysis - to clarify the main categories of the research; abstract-logical method - for theoretical generalization and conclusions about the main features of the system of information support for the operational activities of restaurant business enterprises; graphic method - for a visual presentation of practical recommendations for improving the key processes of the operational activity of catering establishments. The article substantiates the importance of introducing modern automated solutions into the activities of restaurant business establishments in order to increase the quality of service and the prestige of the establishment, ensure quick processing of orders and customer service, increase the speed and efficiency of operational business analytics. Taking into account the specifics of restaurant business enterprises and the peculiarities of their functioning, ways of improving the process of inventory and warehouse accounting, work with suppliers and information support of operational business analytics are proposed. Prospects for further research in this direction are the search for ways to improve the analysis of business data with different levels of depth and detail, the improvement of analytics focused on the study of customer demand and behavior, and the expansion of marketing research.

Technological Transformation of Accounting – Need for Firms to add Technology Training Employee Skill Sets

Purpose: The objective of this study is to determine the impact of the ineffective use of technology by accounting firms on employee skill sets. Theoretical framework: This study will focus on exploring the relationship between the use of technology in the accounting profession and employee training for both accounting and technology skills. Design/Methodology/Approach: A flexible research design with qualitative methods (specifically, a case study) was used in this study. Data collection methods for the study included interviews and surveys of accountants in the intermountain region of the United States at a regional accounting firm. Triangulation helped to create potency and legitimacy of the study by comparing the results from the multiple data sources of surveys, interviews, literature reviews, and quantitative summaries. Findings: The findings from the study confirm the existence of problems identified in this study and provide information to the current body of knowledge concerning the ineffective use of technology at an accounting firm due to a difference between traditional accounting skills and technology skills. Six themes emerged: 1) technology is essential for accountants to effectively perform their jobs, 2) support from the leadership of an accounting firms is essential for successful technology use, 3) in-house and internal IT staff are critical for successful technology use, 4) different generations of accountants perceive and use technology differently, 5) clients are a major driver of an accounting firm’s technology, and 6) the audit profession has and is changing dramatically due to technology. Research, Practical &amp; Social implications: The study confirms the existence of problems identified in this study and provide information to the current body of knowledge concerning the ineffective use of technology at an accounting firm due to a difference between traditional accounting skills and technology skills. Originality/Value: The value of this study provides support on technology skill sets for accounting professionals that will help the accounting profession be better prepared to source and train staff accountants with the necessary skills to capitalize on the unfolding technology transformation. This, may in turn, help accounting firms produce better services and products.

Upgrading Pembuatan Laporan Keuangan dengan Sistem Enterprise Service Bus pada Seven Retail Group

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

Research on Development of Financial Management Informatization Based on Cloud Computing Taking the Application of HUAWEI CLOUD as an Example

With the development of the digital economy, enterprises' demand for rapid processing of large amounts of data is increasing, cloud computing is growing in all industries, while the financial management information in the Ministry of Finance is rarely studied. Therefore, by analyzing the application of HUAWEI CLOUD in the financial management of the Shaanxi Provincial Department of Finance, this paper studies the development of cloud-based financial management informatization. This paper mainly analyzes in detail the key links of digital construction of HUAWEI Cloud, the organizational form of government affairs system based on HUAWEI CLOUD, the construction of the financial management system and effect evaluation. According to the links summarized above, it builds a comprehensive HUAWEI CLOUD financial management system. It is found that the financial management sharing service platform of Huawei Financial Cloud makes the overall organizational structure of the Department of finance clearer. The platform helps to share the repetitive and non-technical basic work for the finance and accounting staff so that it can promote the staff's work efficiency. Then the Department of finance realizes the transformation of finance from transactional processing and objective reflection to value creation. The above results indicate that the Department of Finance makes full use of cloud computing technology to promote financial management information has profound economic significance. In contrast, cloud computing still leaves problems to be solved. We believe that with the improvement of technology, financial management will be further integrated with new technology.

DETERMINASI KUALITAS INFORMASI AKUNTANSI PADA PERUSAHAAN NON-KEUANGAN BADAN USAHA MILIK NEGARA GO PUBLIC

The objective of this study is to find out of effect the use of information technology, user expertise, and quality of information system toward the quality of accounting information. It was conducted on a sample of non-financial companies of state owned companies that are listed on the Indonesia Stock Exchange. The data collected for the study came from a survey that was sent out to the finance and accounting staff members of the company. The study was conducted using a statistical method known as SEM by SmartPLS. The results of the analysis revealed that the information system's quality significantly affected the quality of accounting information, but not for the use of information technology and user expertise.

Using the Socioecological Model to Explore Barriers to Health Care Provision in Underserved Communities in the Philippines: Qualitative Study.

The Philippines' primary care is delivered via local health centers called barangay health centers (BHCs). Barangays are the most local government units in the Philippines. Designed to promote and prevent disease via basic health care, these BHCs are staffed mainly by barangay health workers (BHWs). However, there has been limited research on the social and environmental factors affecting underserved communities' access to health care in underserved areas of the Philippines. Given the importance of BHCs in disease prevention and health promotion, it is necessary to identify obstacles to providing their services and initiatives. This study aimed to explore multilevel barriers to accessing and providing basic health care in BHCs. We used a qualitative approach and the socioecological model as a framework to investigate the multilevel barriers affecting basic health care provision. A total of 18 BHWs from 6 BHCs nationwide participated in focus group interviews. Traditional thematic content analysis was used to analyze the focus group data. After that, we conducted individual semistructured interviews with 4 public health nurses who supervised the BHWs to confirm findings from focus groups as a data source triangulation. The final stage of thematic analysis was conducted using the socioecological model as the framework. Findings revealed various barriers at the individual (lack of staff motivation and misperceptions of health care needs), interpersonal (lack of training, unprofessional behaviors, and lack of communication), institutional (lack of human resources for health, lack of accountability of staff, unrealistic expectations, and lack of physical space or supplies), community (lack of community support, lack of availability of appropriate resources, and belief in traditional healers), and policy (lack of uniformity in policies and resources and lack of a functional infrastructure) levels. Examining individual-, interpersonal-, institutional-, community-, and policy-level determinants that affect BHCs can inform community-based health promotion interventions for the country's underserved communities. Given the multidimensional barriers identified, a comprehensive program must be developed and implemented in collaboration with health care providers, community leaders, local and regional health care department representatives, and policy makers.