Devotio Journal of Business and Economic Studies (DJBES) is a peer-reviewed journal published semi-annually by the University Press and the School of Business & Economics of the University of San Carlos, Cebu, Philippines. It accepts papers in the field of economics, business management, accountancy, hospitality management, and other related fields. Two referees under a double-blind peer review process review each manuscript. Any reader who is interested in submitting a manuscript may refer to the Submission Guidelines. Communications may be addressed to the Editor, Devotio Journal of Business and Economic Studies, School of Business and Economics, University of San Carlos, Cebu City 6000, Philippines or by email to email@example.com. The views expressed in DBJES are exclusively those of the authors and do not necessarily reflect the views and policies of DBJES.