The study focused on the Digital Technology (DT) Competency of Certified Public Accountants (CPAs) in Ilocos Sur. This study will be beneficial for the upskilling of CPAs in Ilocos Sur and serve as a guide to development of competency-based curriculum for accounting students and intervention programs by accounting professional organizations. Using a validated survey instrument, the researcher considered 107 CPAs that responded. Total enumeration was used. The survey investigated the CPAs’ level of digital technology along five competency domains. Descriptive method (...) of research was utilized Their level of DT Competency is interpreted as “Proficient”. The study hints that they are not so far behind in terms of digital competency, and they have an enormous potential in relation to IT utilization, management, administration, and risk management. Reassessment of the BS Accountancy curriculum, encouraging CPAs to take advance studies and future research in this line is recommended. CPAs in Ilocos Sur can optimistically adapt to the ever-changing demands of the workplace. (shrink)

The main purpose of this study was to determine the significant relationship between the Consumer Attitude and Behavioral Intention of the customers in choosing gasoline stations in Samal District. The study utilized a quantitative descriptive-correlational research design. The data was gathered through the use of survey questionnaires and was distributed personally and randomly to 385 customers of gasoline stations in Samal District. The result showed that the consumer attitude generated a high mean score and shows that the items were oftentimes (...) manifested while behavioral intention also had a high mean score and shows that the items were oftentimes manifested. Moreover, there was a significant relationship between consumer attitude and behavioral intention. It was also found out that consumer attitude significantly influence behavioral intention in the choice of gasoline station. The researchers recommended that a gasoline station should improve their marketing strategy, like giving a discount or promo to their product, improve the quality of service and accommodation because customers oftentimes choose a specific gasoline station according to their attitude and behavioral intention. (shrink)