ACKNOWLEDGEMENT

Facing trials and struggles while acquiring education

is one of the hardest parts in one’s life. Determination and

perseverance is needed to pursue and finish this study.

The researchers deeply acknowledge the help and

guidance of the Almighty God, for the blessings of

knowledge, love, wisdom, strength and determination that

aided them to achieve their dreams in spite of many

hindrances along the journey.

In return, the researchers would like to express their

heartfelt gratitude to the following people who have

contributed a lot for the success of this study:

To the Dean of the College of Management, Dr. Ma.

Dorothee J. Villarruz, for the opportunity and support to

the researchers in the pursuance of this study.

Prof. Marvielin E. Doce, research adviser, for her

undying support, enduring patience, and understanding. Her

kindness and guidance throughout this tedious thesis process

are truly admired by the researchers themselves.

Also, the researchers would like to thank Prof. Ma.

Leah J. Moleño, and Prof. Josephine O. Morines, for serving

as members of the advisory committee. Their expertise and

iv
assistance are highly appreciated for the improvement of the

study.

Prof. Glenn Greg Simon, for his assistance in

statistical analysis.

All of them have been a big part in the accomplishment

of this humble masterpiece.

To the CPAs in Capiz, who cooperatively and sincerely

answered the questionnaire during the collection of the data

needed.

To the parents of the researchers, Mr. and Mrs. Leonor

D. Macario, Mr and Mrs. Medea P. Reyes and Mr and Mrs.

Merlyn H. Ventura, for their love, wisdom, moral, and

financial support;

To their friends and classmates, who shared their

cheers and laughter during the tough times. There were

always available to extend help every time the researchers

encountered hardship.

To all of you, thank you so much!

J.G.P
M.D.M
J.H.V