Author: Michael Angelo Cortez, DBA
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How to Ace Your Accounting Exam (Without Cheating)
If you’re determined to ace your accounting exam, you need more than memorization. Success requires dedication and effective study habits. Honest Tips from Your Loving Professor Now that we’ve had our laughs about classroom cheating—let’s talk real talk. You don’t need tricks to pass accounting. What you need is strategy, practice, and maybe just a…
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Thriving in an AI-Driven World
Thriving in an AI-Driven World: Why Conceptual and Analytical Skills Matter The world of business is changing fast — faster than ever before making thriving in an AI-driven world a crucial focus.. Artificial Intelligence (AI) is now embedded in almost every aspect of accounting, finance, and decision-making. Systems can already automate bookkeeping, generate financial reports,…
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AI Is Transforming Accounting and Finance Education
Why Professors Matter More Than Ever. There’s no doubt about it AI is transforming accounting and finance education forever. Today, students can ask a chatbot to explain the time value of money, draft a sample journal entry, or even generate practice problems on deferred taxes. What used to take hours of library research can now…
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Is It Time to Stop Using Textbooks?
Exploring Learning and Teaching in the Age of AI Textbooks have been the foundation of education for centuries. Carefully curated, peer-reviewed, and built over years of academic rigor, they have served generations of learners. But today, we live in a time when artificial intelligence (AI) can answer a student’s question faster than any index page…
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Co-authorship is not a pizza party!
On Co-Authorship, the Vancouver Protocol, and the Value of True Contribution In the world of academic publishing, co-authorship should be earned, not gifted. The Vancouver Protocol — from the International Committee of Medical Journal Editors (ICMJE) — clearly outlines that to be listed as an author, one must contribute meaningfully to the conception, design, execution,…
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My Research Journey
Welcome to a glimpse of my academic research journey. Over the years, my work has explored the intersections of business, sustainability, and regional development—evolving with the times, my interests, and the questions I’ve been most passionate about answering. Phase 1: Labor Mobility and Human Capital in ASEAN (Early 2000s) My journey began in the early…
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Determinants of Corporate Capital Structure and the Emerging Role of Intangibles and Innovation
The Case of Japanese Corporations. This study aims to modernize capital structure determinants in line with changing economic environments by incorporating the function of intangible assets, particularly innovations, into capital structure decisions. Traditional independent variables such as tangibility, firm size, profitability, growth opportunities, and profitability have been thoroughly researched, but the growing importance of intangible…
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The Impact of ESG on Corporate Financial Performance
The Case of Global Energy Companies The Paris Agreement and Sustainable Development Goals have sparked interest in environmental, social, and governance (ESG) investing in the energy sector, but there is uncertainty about its ability to yield maximum profits. This study aims to mitigate risks associated with ESG investing and promote sustainable business practices by examining…
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Building a Sustainable Future: A Framework for Philippine Tourism
Michael Angelo A. Cortez, DBA and John Paolo R. Rivera, Ph.D. Building a Sustainable Future: A Framework for Philippine Tourism Tourism stands as a vital pillar of the Philippine economy, offering employment opportunities, stimulating local businesses, and showcasing the nation’s rich cultural and natural heritage. However, the rapid expansion of this sector has brought forth…
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When Paradise Overflows: Rethinking Tourism Carrying Capacity in the Philippines
Tourism in the Philippines has long been a double-edged sword. While it drives economic development and promotes cultural heritage, unregulated tourism has too often led to the degradation of our most beautiful destinations. The closure of Boracay Island in 2018 shocked the world—but for those of us who have been studying tourism sustainability, it was…