SOA The Marian Accountancy Journal Vol. 3 – 2014 July 16, 2015 Marlon Saludarez Leave a comment The Marian Accountancy Journal is the official annual publication of the School of Accountancy of Saint Mary’s University. As envisioned, this research journal commits itself to the dissemination of significant information particularly the results and findings of faculty and students’ researches from the School of Accountancy.Researches published are based on the research agenda of the said school and have passed the criteria of originality, relevance, quality, and public presentation.The Editorial Board welcomes contributions relevant to the above. Research papers must be in hard copy and in formatted disc. It is recommended and at best highly desired that articles be encoded in Microsoft Word and in IMRAD form.