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All Journal Juara: Jurnal Riset Akuntansi International Journal of Applied Science and Sustainable Development (IJASSD) EMAS
Osano, Hazel S.
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Journal : EMAS

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BEHAVIORAL FACTORS INFLUENCING COUNTRIES’ BUSINESS PRACTICES: THE ROLE OF DIGITAL TRANSFORMATION Yuesti, Anik; Madrigal, Dennis V.; Osano, Hazel S.
EMAS Vol. 6 No. 12 (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.v6i12.13196

Abstract

In the era of globalization and technology-driven business environment, it is becoming more and more important to have a better understanding about how behavioral factors are perceived in the context of countries’ business practices. This research examines the impact of behavioral factors on business practices across nations, highlighting the role of digital transformation as a mediating factor. Based on a quantitative approach, the research was developed among international business practitioners and analyzed using SPSS. Findings show national business practices are significantly impacted by both cultural values and communication styles. Moreover, digital transformation was found to mediate these relationships, helping to optimize the way behavioral factors are translated into successful business strategies. Results reveal the applicability of Hofstede’s cultural dimensions theory and point out that digital readiness enhances organizational adaptability and cross-cultural management and performance. By exploring the intersection of behavior and technology, the study provides practical insights for global managers and policy makers aiming to align cultural awareness with digital advancement in shaping sustainable international business practices.
Strategic Integration of Corporate Social Responsibility into Governance and Business Models of Philippine Private Higher Education Institutions Osano, Hazel S.; Yuesti, Anik; Alve, Joel Arante
EMAS Vol. 7 No. 4 (2026): 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.v7i4.14007

Abstract

Philippine private higher education institutions (HEIs) operate in a constrained environment where the delivery of a public-good service is closely tied to tuition dependence, enrollment uncertainty, and cost pressures that are difficult to pass on to families. In this context, this study examined how corporate social responsibility (CSR) was integrated into the governance and operating practices of private HEIs facing financial and competitive pressure. Using a multiple- case, mixed-method design, the research analyzed how CSR priorities were embedded in board oversight, budgeting, monitoring routines, student support systems, and institutional reporting. The findings showed that while most institutions articulated CSR commitments clearly, meaningful differences emerged in governance discipline rather than in values language. CSR initiatives were more stable in HEIs where responsibilities were supported by formal policies, protected budget lines, and routine review processes, particularly under tuition dependence and enrollment volatility. The study also found uneven credibility in CSR reporting, with recruitment pressures sometimes blurring reporting and promotion. Institutions with clearer indicators, assigned data ownership, and basic review controls produced more credible disclosures, even when reporting fewer items. Stakeholder trust was most strongly associated with education- specific responsibilities directly experienced by students and staff, including scholarship transparency, student welfare systems, fair academic procedures, and accessible learning support.
From CSR Narratives to Accountable Practice in Philippine Education: Governance, Evidence, and Credible Reporting Osano, Hazel S.; Yuesti, Anik; Alve, Joel Arante
EMAS Vol. 7 No. 5 (2026): 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.v7i5.14104

Abstract

CSR in Philippine education was increasingly judged by what could be shown, not only what was claimed. A desk-based review of recent peer-reviewed studies and current reporting and quality guidance mapped how accountability expectations shifted toward clear criteria, consistent indicators, and traceable decisions. Evidence pointed to a common gap: reports often highlighted activities and beneficiaries but rarely tracked outcomes over time or explained how key decisions were made. Where accountability practice was stronger, roles were defined, a small set of material commitments was monitored, and limitations were stated plainly. Overly broad reporting expectations without matching capability produced compliance fatigue and encouraged symbolic disclosure. A right-sized approach emerged as the most workable path, linking CSR to quality routines and focusing measurement on equity, learner protection, staff welfare, and community outcomes.
Co-Authors Alve, Joel Arante Anik Yuesti I Komang Oka Permadi Madrigal, Dennis V. Madrigal, Dennis Villasor Villaronte, Christopher M.