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All Journal Juara: Jurnal Riset Akuntansi EMAS
Villaronte, Christopher M.
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE MAJOR CAUSES OF CULTURAL DIFFERENCE AND CHANGE: A GLOBAL BUSINESS PERSPECTIVE WITH PHILIPPINE CONTEXT Villaronte, Christopher M.; Yuesti, Anik
EMAS Vol. 6 No. 10 (2025): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v6i10.12739

Abstract

Culture represents the dynamic interplay of shared traditions, socio-economic structures, and adaptive transformations shaped by historical and global forces. This study examines the primary causes of cultural difference and change, focusing on the Philippine socio-cultural landscape within the broader context of global business environments. Anchored in theoretical frameworks and empirical evidence, the research identifies colonization, regional diversity, labor migration, digital technologies, and globalization as key drivers of cultural evolution. Through a qualitative content analysis of secondary sources and Philippine case studies, findings reveal that cultural transformation in the Philippines is characterized by a tension between cultural preservation and global adaptation. The study highlights cultural hybridity, the impact of diaspora communities, indigenous resistance, and digital disruptions as pivotal dimensions of this evolving identity, and explores how these transformations inform global business strategies such as localization, workforce development, CSR, and market entry.
Strengthening the Philippine Education Sector Through Fiscal and Monetary Policies: Analyzing Government Interventions from a Public Sector Accounting Perspective Osano, Hazel S.; Villaronte, Christopher M.; Yuesti, Anik; Alve, Joel Arante
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13872

Abstract

Amid ongoing economic challenges, this paper analyzes how fiscal and monetary policies have influenced the resilience and growth of the Philippine education sector, with emphasis on public sector accounting perspectives related to budget accountability, transparency, and government expenditure effectiveness. Using a qualitative-descriptive approach based on secondary data, the study highlights that increased government spending helped sustain learning continuity, improve digital infrastructure, and support post-pandemic recovery. From an accounting perspective, education fund allocation and utilization require accountable reporting, performance-based budgeting, and evaluation of whether public expenditure produces measurable educational and social outcomes. These findings align with the Keynesian Intertemporal Synthesis (KIS-CES) model, which emphasizes the multiplier effects of public investment, particularly in education. Monetary policy also played an indirect role, as accommodative measures by the Bangko Sentral ng Pilipinas helped create a stable macroeconomic environment that supported education financing. However, inflation and reduced household purchasing power continue to affect access and equity. The study also supports Human Capital Theory and Endogenous Growth Theory, which view education as a driver of long-term development. Overall, the results affirm the need for sustained, inclusive, coordinated, and accountable policy actions.
Co-Authors Alve, Joel Arante Anik Yuesti Osano, Hazel S.