Overview

This study will shed light on the Socio-Legal Approach to Awareness and Compliance with the Statement of Assets, Liabilities and Net Worth (SALN) Law by Government Employees. It presents a rigorous analysis of the knowledge and implementation of the SALN among public officials in the Philippines. Employing a sequential explanatory mixed-methods design—comprising a quantitative survey of over 300 government employees and in-depth interviews with 50 selected respondents — the work elucidates a disjunction between substantive awareness and procedural compliance. Findings indicate pervasive awareness of SALN obligations contrasted with recurrent deficiencies in disclosure completeness. The author proposes policy interventions, including standardized SALN training modules, streamlined guidelines, the establishment of dedicated SALN units, and the adoption of a secure digital filing system. This study presented relevant literature and offers empirically grounded recommendations to reinforce transparency and accountability in public service.

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9781036468200

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Hon. Maria Eloisa A. Maglana, CPA is the Presiding Judge of the Regional Trial Court - Branch 4 – Family Court, Island Garden City of Samal, Davao del Norte, Philippines. In June 2024, she finished the degree of Master of Laws at the University of Santo Tomas, Manila, Philippines and in October 2024, Ateneo de Davao University, Philippines conferred on her the degree of Juris Doctor.Following her appointment in 2015 as Presiding Judge of the Municipal Trial Court of Baganga, Davao Oriental, her teaching career began at the Ateneo de Davao University College of Law.She is an alumna of the Ateneo de Davao University, having finished the degree of Bachelor of Science Major in Accounting in 1991 and became a Certified Public Accountant in 1992. In the same university, she also finished her Bachelor of Law in 2001, was admitted to the Philippine Bar and signed the Roll of Attorneys in May 2002.

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