Editorial Board

Editor In Chief

Mariano M. Lerin, Ph.D., CPA, Liceo de Cagayan University, Philippines

Associate Editors

Genaro V. Japos, D.M., Liceo de Cagayan University, Philippines

Emiliana J. Lozano, DBA, Father Saturnino Urios University, Philippines

Malcolm Russell, Ph.D., Union College Nebraska, USA

Michael C. Cant, Ph.D., University of South Africa, Pretoria

Rommel P. Sergio, Ph.D., Canadian University of Dubai

Tatik Suryani, Ph.D., STIE Perbanas, Surabaya, Indonesia

Finance Manager

Lorimer S. Capinpuyan, MM, Liceo de Cagayan University, Philippines

Copy Editor

Teresita T. Tumapon, Ph.D., Liceo de Cagayan University, Philippines

Technical Staff

April Joy M. Getigan - Peer Review System

Bernard A. Gutierrez - Plagiarism Detection Specialist

Darryl M. Nuyda - Webmaster

Donald D. Abelgas - Cover Layout and Design

Jun Brian P. Tubongbanua, MM- Office Manager