ACKNOWLEDGEMENT
Immeasurable appreciation and deepest gratitude for the help and support are
extended to the following persons who in one way or another have contributed in
making this study possible.
To our beloved dean, Lilian DLM. Litonjua, CPA, MBA, for her undying love and
support to our department.
To our adviser, Ruth P. Carlos, CPA, DBA who guided us and shared his
knowledge for us to be able to finish this study. He is the person who did not give up
on us no matter how hard our heads are. He is the one who encouraged us to study
hard and explore many things for us to gain knowledge.
To our panelists, Lilian DLM. Litonjua, CPA, MBA, and Melinda S. Balbarino,
CPA, MBA who challenged us to give our very best during the final defense.
To the family and friends, especially the parents of the researchers, for their
untiring accommodation, moral and financial support, and notable encouragements;
And most of all, the proponents would like to extent their deepest appreciation
to God Almighty who graciously provided patience, strength, and knowledge to
accomplishing the related tasks. Without Him, this study could have not been possible.
To Him be the highest honor and praise. We thank you.
The Researchers
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