Vol. 10 - Issue 7 (July - 2026)


Financial Development as a driver of Investment Ecosystem Expansion: Evidence from Nigeria.
Authors: Irejeh Enaikpobomene Mina, Ph.D., Okoro Longlife Owei, M.Sc.
Keywords:
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Digital Marketing Challenges Among Selected Small Business Owners In Candaba Pampanga Towards Marketing Framework
Authors: Rojen Ann B. Aga, Neshley M. Balatbat, Diane F. Esguerra, Rhealyn D. Picardo, Mhargem G. Tuazon , Christine J. Concepcion , Alan Y. Cabaluna
Keywords: igital marketing, Small businesses, Technological Competency, Digital Readiness, Marketing Strategies, Customer, Local Entrepreneurs
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An Analysis of the Implications of Generative Artificial Intelligence Organizational Adoption on the Level of Perceived Financial Data Security
Authors: Ivan A. Cruz , Marwin D. Gamboa , Erica Mae T. Manalang , Ma. Angela P. Pangan , Maureen Isabel W. Tobias , Alan Y. Cabaluna, Ph.D. , Jason Y. Carreon, MBA
Keywords: enerative AI adoption, Financial Data Security, Functional Integration, Organizational Support, Accounting and Finance
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An Analysis of Working Capital Management and Its Influence on the Perceived Liquidity Position of Small Merchandising Enterprises
Authors: Anton Ranier C. Macapagal, Lorraine O. Huertas , Anthony M. Gomez, Cynthia C. Naraval Arabela A. Reyes, Alan Y. Cabaluna, Ph.D., Jason Y. Carreon, CPA, MBA
Keywords: orking Capital Management; Accounts Receivable Management; Inventory Management; Accounts Payable Management; Perceived Liquidity Position
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An Assessment of Audit Policies and Practices of the Commission on Audit Among Local Government Units in Pampanga: An Empirical Study
Authors: John Emmanuel Soriano , Irish Jasmine Sagum , Steven Espino , Paula Salac , Yna Isip ,
Keywords: ommission on Audit; Local Government Units; Audit Policy Implementation; Audit Practices; Public Sector Auditing
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An Assessment of the Digitalized Tax System and Its Effectiveness in Improving Compliance of Self-Filing Taxpayers
Authors: Rustin Louis S. Santos, Ashly Joy L. Manalili, Janelle S. Patawaran, Camille C. Ubando, Christian M. Saddi Alan Y. Cabaluna, Ph.D., Jason Y. Carreon, CPA, MBA
Keywords: Digitalized Tax System, Self-Filing Taxpayers, Tax Compliance, System Quality, Information Quality, Service Quality, Perceived Convenience, Perceived Ease of Use.
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The Mediating Role of Job Satisfaction in the Relationship Between Principal Leadership Styles and Teacher Job Performance in Bayelsa and Delta States
Authors: Dr. B. Agboi
Keywords: Principal Leadership Styles, Job Satisfaction, Teacher Job Performance, Mediating Role.
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Assessing The Influence Of Digital Transactions On Financial Accounting
Authors: Flores, Felix Marco G., Magtoto, Winchelle Heart C. , Cayanan, Christine G , Luriz, Aeron Clark N., Gamboa, Julianne S., Alan Y. Cabaluna, Ph. D. , Jason Carreon, MBA
Keywords: Digital Transactions; Financial Accounting; Registered Retailing Business
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Balancing Work and Study: The Lived Experiences of Working Students in a Higher Education Institution in Sta. Ana, Pampanga
Authors: Ma. Crysalene G. Bungay, Jessa A. Celso, Friendzy Joye S. Macapagal, Czarmaine Mariz C. Manalo, Mark Dave S. Miranda, Christine J. Concepcion , Alan Y. Cabaluna?
Keywords: orking students, Lived experiences, Work-study balance, Higher education, Phenomenology, Time management, Academic challenges.
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Beyond Creating & Commerce : A Study on the Lived Experience of Content Creators in Content Marketing
Authors: Romano Ventura M. Agustin , Kenneth M. Devero, Marianne F. Miranda, Shegilyn T. Sabado,Sittie Hania E. Sarip?, Christine J. Concepcion?, Alan Y. Cabaluna?
Keywords: Engaging Marketing Content , Lived Experience in Content Marketing , Contextual and Strategic plan for proper engagement, Narrative Quality of Marketing Content,
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Assessing the impact of technological interventions on
Authors: the care costs reduction for children with ADHD in Vietnam
Keywords: Attention Deficit Hyperactivity Disorder; care cost reduction; care management efficiency; technological interventions.
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Impact Of International Financial Reporting Standards Adoption On Financial Reporting Quality: Evidence From Union Bank Of Nigeria Plc
Authors: Adejo Odekina Okeme, Elias Samuel Unekwu , Onoja John
Keywords:
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The Impact of Industrial Park Development on Labor Market and Domestic Investment Outcomes in Ethiopia: Evidence from a Difference-in-Differences Analysis
Authors: Workenh Eshatuu Sime, Almaz Eshetu , Mestawot Shemilis
Keywords: Industrial park development; Labor market outcomes; Domestic investment; Employment; Wages; Difference-in-Differences; Ethiopia.
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Latent Dimensions of the Economic Impact of Industrial Park Development Projects in Ethiopia: Evidence from Exploratory Factor Analysis and Ordered Probit Models
Authors: Sime, Workenh Eshatuu , Almaz Eshetu, Mestawot Shemilis
Keywords: Industrial Park development; Economic impact; Latent dimensions; Exploratory factor analysis; Ordered Probit; Ordered Logit
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Supply Chain Traceability in Shaping Product Sustainability Perceptions: An Empirical Investigation of Consumer Market in Calabar Cross River State
Authors: Kanu Martin Ikechukwu
Keywords:
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The Influence of Cash Flow Management on Operational Efficiency of Small Retail Enterprises
Authors: Cesiah Gem S. Roque, Lovely Ann V. Lomibao , Shanie Ace L. Oller, Ezra Faith D. Pring , Nicole D. Marin Alan Y. Cabaluna, Ph.D. , Jason Y. Carreon, CPA, MBA
Keywords: ash flow management, operational efficiency, small retail enterprises
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The Influence Of Modified Accounting Basis On The Financial Performance Of Small Enterprises In San Fernando, Pampanga
Authors: Cathlyne A. Magusib , Jhennelene Joyce G. Torres , Paula Joy O. Mallari , Czerney T. Manuyag , Tyra T. Cortez , Alan Y. Cabaluna, Ph.D. , Jason Y. Carreon, MBA
Keywords: odified accounting basis; financial performance; small enterprises; operational efficiency; profitability
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Impact of Exchange Rate Volatility on Shipping Industry Financial Performance in Nigeria
Authors: IREJEH, Enaikpobomene Mina, Ph.D EDIH, University Ovuokeroye, Ph.D, .UMANHONLEN, Felix Ogbeiyulu, PhD
Keywords:
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Rural Entrepreneurship: an antidote to Rising Rural Poverty levels and Rural-Urban Migration in Nigeria
Authors: Dr. Gilbert O. Nworie, Dr. Chineke Abraham Chidi, Prof. Ernest Chike Nwoha
Keywords: Rural Entrepreneurship, Rising Poverty Levels, Rural-Urban Migration
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Distribution Value Chain And End-User Satisfaction Of Paint Manufacturing Firms In Port Harcourt, Nigeria
Authors: Dick, Diepriye I.J. Ph.D, Wilson, Ebitimi Florence PhD
Keywords: Distribution, value chain, end-user, satisfaction, pain manufacturing firms, Port Harcourt
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Exploring The Impact Of The Annual Subic Carnival On Tourism Development In Subic Bay Freeport Zone
Authors: Pinca, Jullina Mae L. BSTM, Sia, Lizette Ann P. , Lagman, Jenny Mae M., De La Cruz, John Vincent G.
Keywords:
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The Influence of Cost Management Strategies on the Operational Efficiency of Selected Small Enterprises in San Fernando, Pampanga
Authors: Gwyneth Fatima M. Dela Cruz , Caryle R. Dimla , Kenaniah Lewis L. Sanchez , Jerimi T. Santos , Blessy May R. Sibug , Alan Y. Cabaluna, PhD. , Jason Y. Carreon, CPA, MBA
Keywords: Budgeting, Cost Control, Operational Efficiency, Small Businesses
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The Effect Of Value-Added Tax Implementation On The Online Spending Behavior Of Individual Users In Pampanga
Authors: Asetre, Kenneth Vincent V., Bondoc, Evelyn B. , Garcia, Angelica Mae, Lumanog, Michael D. , Alan Y. Cabaluna, PhD , Jason Y. Carreon, CPA, MBA
Keywords: alue-Added Tax (VAT), Online Spending Behavior, Digital Services, Consumer Behavior, Price Sensitivity, Tax Policy Impact, Pampanga Consumer
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The Effect Of Inventory Management Practices On The Profit Margin Of Small Enterprises
Authors: Barrientos, Rizzaline M., Dominguez, Angelyn , Ducut, Rachela Mae D., Miranda, Raiven Nicole M. , Alan Y. Cabaluna, PhD , Jason Y. Carreon, CPA, MBA
Keywords: nventory Management Practices; Profit Margin; Small Enterprises
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Auditor - Client Dynamics: Analysis Of Threats And Their Influence On The Perceived Independence Of Auditors In Pampanga
Authors: Alaysa B. Lapuz, Jennica Mae M. Manabat, Angela Luisa M. Manalansan, Charina D. Paule , Alan Cabaluna, PhD Jason Y. Carreon, CPA,MBA
Keywords:
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Enhancing Financial Transaction Traceability Through Computerized Accounting Systems Among Accounting Practitioners
Authors: Kurt Cedric T. Bagtas, Shiena Marie Joy P. Bie , Krizzia Mae R. Dizon, Romelyn Rose B. Gaynilo , Alan Y. Cabaluna, Ph.D. Jason Y. Carreon, CPA, MBA
Keywords:
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The Relationship of Tax Literacy and Tax Compliance Practices of Barangay Micro-Business Enterprises (BMBEs) in Selected Municipalities of Pampanga
Authors: Krista Marie D. Laxina , Gwyneth Hannah L. Hernandez , Jillan Burdah M. Ma?alac , Kal-el D. Sunga , Jason Y. Carreon , Alan Y. Cabaluna
Keywords: ax Literacy; Tax Compliance; Micro Enterprises; Pampanga
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Bookkeeping Practice And Its Influence of Micro Businesses' Operational Profitability
Authors: Ma. Cassandra M. De Guzman, Ella Jan B. Alberto, Althea Shane B. Galang, Sofia Yzabelle E. Manalang, Jilian Audrey L. Tongol, Jason Y. Carreon, CPA, MBA, Alan Y. Cabaluna, Ph.D.
Keywords: ookkeeping Practices, Operational Profitability, Micro Retail Businesses
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The Effectiveness of Forensic Accounting's Fraud Detection and Prevention Function in Reducing Fraud in Medium-Sized Enterprises
Authors: Toshca Gaile H. Basilio, Jennilyn R. Cortez, Sophia Amber G. Cristobal, Alyssa A. Valenzuela, John Arcel S. Yutuc, Alan Y. Cabaluna, PhD, Jason Y. Carreon, CPA, MBA
Keywords: orensic Accounting; Fraud Detection; Fraud Prevention; Medium-Sized Enterprises; Fraud Reduction
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Sustainable Business Model Innovation and Circular Economy Performance: The Dual Role of Green Marketing Orientation and Resource Use Efficiency
Authors: Ngo Anh Thu, Nguyen Manh Ha
Keywords: Sustainable Business Model Innovation; Circular Economy Performance; Green Marketing Orientation; Resource Use Efficiency; Natural-Resource-Based View; PLS-SEM
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