Category: Blog
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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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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…
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AI in Research: Exploring the Cortez Backdoor
The Cortez Backdoor Approach to Research Methods in the Age of AI: A Comprehensive Guide Author’s Preface: Rethinking the Front Door For decades, the dominant pedagogy in research methods has followed a linear, front-loaded model. Start with the title, then write your abstract, frame your objectives, and only then gather data. This approach, while orderly,…