**Author details**

Emmanuel A. Onsay1,2\*, Kevin C. Baltar3 , Eleanor R. Galicia4 and Ivan Ruzzel C. Pesino5

1 Faculty of Accountancy and Economics, Partido Institute of Economics, College of Business and Management, Partido State University, The Philippines

2 Applied Economics, School of Economics, De La Salle University, Manila, The Philippines

3 Faculty of Economics, Partido Institute of Economics, College of Business and Management, Partido State University, Camarines Sur, The Philippines

4 Faculty of Accountancy, Business, and Management, San Rafael National High School, Camarines Sur, The Philippines

5 Faculty of Accountancy, College of Business and Management, Partido State University, Camarines Sur, The Philippines

\*Address all correspondence to: emmanuel.onsay@parsu.edu.ph

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