"OCT-AccounThink” is the official research digest of the Bachelor of Science in Accountancy. It is a compilation of the research outputs of the BSA students geared towards research publication, dissemination and utilization. Adhering to its institutional and departmental research agenda, AccounThink brings altogether the research works of the BSA students in a coherent and collaborative fashion. OCT-AccounThink is published annually by the Center for Research, Publication, and Planning & Development through the Office of the Vice President for Academics and Services, Olivarez College Tagaytay. All the information published in the research articles of the Accountancy Department are the sole responsibility of the individual authors, and not the Editorial Board of the OCT-AccounThink and the Center for Research , Publication, Planning and Development.