Editorial Board

Editor In Chief

Mariano M. Lerin, Ph.D., CPA

Liceo de Cagayan University, Philippines

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Associate Editors

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

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

Djuwari, Ph. D., STIE Perbanas Surabaya, Indonesia

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

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Managing Editor

Jose Maria Z. Valdehuesa, MBA

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Copy Editor

Salvador C. Dela Peña III, Ph. D.

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Finance Manager

Lorimer S. Capinpuyan, MM

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Editorial Consultants

Teresita T. Tumapon, Ph.D.

Paul C. Llido, MA

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Technical Staff

Jun Brian P. Tubongbanua, MM- Office Manager

Donald D. Abelgas - Cover Layout and Design

Bernard A. Gutierrez - Plagiarism Detection Specialist

April Joy M. Manticahon - Data Processor

Darryl M. Nuyda - Webmaster