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Rotation Policy for Accounting Service Philippine Army Towards Job Satisfaction of Civilian Human Resources

Authors: Reymark Amagan

Advisers

Dr. Edna Sajo

Discipline

Business And Education Industry

Abstract

This study examined the implementation of the rotation policy within the Accounting Service of the Philippine Army and its influence on the job satisfaction of civilian human resources. Personnel rotation is commonly used to enhance organizational flexibility and reduce operational risk; however, its impact on civilian employees’ productivity and satisfaction remains underexplored. The study aimed to determine the extent of policy implementation and assess its effects on job-related outcomes to inform potential policy amendments. A quantitative-descriptive research design was employed. Data were collected from civilian personnel within the Accounting Service using a structured survey instrument. Statistical analyses included weighted mean and t-test to determine the level of policy implementation, its perceived impact, and significant differences between implementation and job satisfaction indicators. Findings revealed that the extent of rotation policy implementation across operational functions—such as accountability clearance issuance, claims processing, cash advance liquidation, availability of funds issuance, transfer of allocation notices, and confirmation endorsement—was rated moderate. Similarly, the impact of the policy on productivity, employee turnover, complaints, resource wastage, and absenteeism was assessed as moderate. Statistical analysis indicated a significant difference between the extent of policy implementation and its impact on civilian human resources, suggesting that implementation practices may influence satisfaction and performance outcomes. The study concludes that while the rotation policy is moderately implemented, its effects on job satisfaction and operational efficiency warrant strategic review. It recommends revising and strengthening the rotation policy to enhance role clarity, support mechanisms, and workload management for civilian personnel. Policy refinements may contribute to improved job satisfaction, organizational stability, and overall efficiency within the Accounting Service of the Philippine Army.

Keywords

job satisfaction, rotation policy, civilian human resources, philippine army, accounting service, organizational performance

How to Cite

Use the format below when citing articles from this publication.

APA 7th Edition

Amagan, R. (2026). Rotation Policy for Accounting Service Philippine Army Towards Job Satisfaction of Civilian Human Resources. Ascendens Asia Journal of Multidisciplinary Research Abstracts, 8(3). Retrieved from https://ascendens.asia/AAJMRA/8/3/512

Ascendens Asia Journal of Multidisciplinary Research Abstracts (AAJMRA)

The Ascendens Asia Journal of Multidisciplinary Research Abstracts (AAJMRA) is a collection of abstracts of research papers presented during Multidisciplinary Research Fests (MRFs) mainly organised by Ascendens Asia Singapore as well as other research conferences in collaboration with various institutions and learned societies.

Volumes

10 volumes

Issues

3 issues

ISSN

2591-7064