

National Association of CPAs in Education (nACPAE)
Editorial Board
Editor-in-Chief and Managing Editor
Florenz C. Tugas, PhD
De La Salle University, Manila, Philippines
Members
Christopher B. Abelinde, PhD
Ateneo de Naga University, Naga City, Philippines
Giged T. Battung, DBM
Cagayan State University, Tuguegarao City, Philippines
Mylene S. Caballero, DBA
Ateneo de Davao University, Davao City, Philippines
Fe R. Ochotorena, DBA
Far Eastern University, Manila, Philippines
Henly S. Pahilagao, PhD
Southland College, Negros Occidental, Philippines
Advisers and Reviewers
​
Arnel Onesimo O. Uy, PhD
De La Salle University, Manila, Philippines
Ersa Tri Wahyuni, PhD
Universitas Padjadjaran, Bandung, Indonesia
Christopher B. Abelinde, PhD
Ateneo de Naga University, Naga City, Philippines
Cleofe A. Arib, DBA
Ateneo de Davao University, Davao City, Philippines
Daniel Vincent H. Borja, PhD
University of the Philippines (Diliman), Quezon City, Philippines
Michael Angelo A. Cortez, DBA
Ritsumeikan Asia-Pacific University, Oita, Japan
Elvira D.R. Dacayo, PhD
Saint Louis University, Baguio City, Philippines
Rodiel C. Ferrer, DBA
De La Salle University, Manila, Philippines
Sheevun Di O. Guliman, PhD
Mindanao State University – Iligan Institute of Technology, Iligan City, Philippines
Ho Yew Kee, PhD
Singapore Institute of Technology, Singapore
Koh Sze Kee, PhD
Singapore Institute of Technology, Singapore
Joy Lynn R. Legaspi, PhDBA
De La Salle University, Manila, Philippine
​
Artist Layout, Design, and Creative Artist
​
John Jay S. Barbadia, MBA
Southland College, Negros Occidental, Philippines