The Business Impact of Online Travel Agencies (OTAs) on the Hospitality and Tourism Industry: A Double-Edged Sword

 VANESSA S. BANIAGA

Abstract

The rise of Online Travel Agencies (OTAs) has dramatically changed the hospitality and tourism industry. Hotels, resorts, and tour providers that once relied on traditional travel agents and walk-in bookings now increasingly use digital platforms like Booking.com, Agoda, Expedia, and Airbnb to reach travellers worldwide. This shift has brought significant benefits, including a larger market reach, more bookings, and access to data-driven tools. However, it has also created new challenges. High commission fees, limited control over guest relationships, intense price competition, and overreliance on third-party platforms have become everyday concerns, particularly for small and independent businesses. This study examines OTAs as both an opportunity and a risk, highlighting how they can drive growth while also introducing strategic vulnerabilities. By exploring real-world examples, industry data, and operational effects, this paper aims to offer a balanced view of the business impacts of OTAs. It aims to help hospitality and tourism professionals navigate this evolving digital landscape with greater clarity and confidence.

Keywords: Online travel agencies, hospitality, tourism, double-edged sword

Introduction

In recent years, the travel and tourism industry has undergone a profound transformation, one driven mainly by the rise of digital technology. Today, the way people dream about, plan, book, and experience travel looks completely different from just a decade ago. And right at the centre of this change are Online Travel Agencies (OTAs)—platforms like Booking.com, Agoda, Expedia, and Airbnb—which have redefined how the world moves.

For modern travellers, OTAs have become a one-stop shop for planning adventures, whether it’s a quick weekend escape or a month-long journey across continents. These platforms offer more than just convenience; they provide real-time access to prices, reviews, and a wide variety of accommodations and experiences. From budget backpackers to luxury seekers, travellers now expect transparency, instant booking, and a seamless experience—all of which OTAs deliver with impressive efficiency.

But while these digital platforms have empowered travellers in countless ways, they’ve also reshaped the way hospitality and tourism businesses operate. For hotels, resorts, inns, hostels, and even homestays, OTAs present both opportunity and challenge. On the one hand, they've levelled the playing field, giving small, independent properties a chance to be discovered by international guests. A family-run bed-and-breakfast in Baguio or a beachside cottage in Siargao can now be seen (and booked) by travellers from New York, Tokyo, or Berlin—all thanks to being listed online. Such global exposure would have been unimaginable for many properties just a generation ago.

On the other hand, this new digital reality comes with strings attached. Commission fees, reduced direct bookings, stiff competition, and limited control over guest interactions are just a few of the trade-offs that business owners must navigate. For some, OTAs are a powerful ally; for others, they feel like a necessary evil.

This blog aims to take a closer, more balanced look at the business implications of OTAs within the hospitality and tourism sector. We'll explore the real benefits these platforms offer, the challenges and risks they present, and how businesses of all sizes—from boutique hotels to large chains—are learning to adapt, compete, and thrive in a world where digital presence is everything.

Whether you're a student of tourism, a hotel manager, or an entrepreneur in the travel space, understanding the strategic role of OTAs is crucial for long-term success in today’s experience-driven, globally connected marketplace.

 The Pros: Benefits and Possibilities of OTAs for Travel and Hospitality Companies 

Online travel agencies, or OTAs, have changed the hospitality and tourism industries for many people today. They are crucial to the global travel market for small and independent businesses. They offer exposure that once required a significant investment, strong connections, or a marketing team. Whether you run a boutique hotel in the city or a cosy beachfront homestay on a private island, OTAs help level the playing field. They enable travellers from around the world to find even the most remote spots. So, what makes OTAs such valuable partners? Let's examine the actual benefits they provide. 

2.1. Global Reach and Increased Bookings. 

One of the most exciting benefits of being listed on an OTA is the quick access to a global audience. Travellers worldwide can now discover even the most hidden or modest properties through these platforms. Think about a small coastal guesthouse in El Nido, Palawan, or a mountain lodge in Sagada. Once listed on sites like Booking.com, Agoda, or Airbnb, these locations can attract guests from Germany, Japan, Australia, the United States, and nearly anywhere else with internet access. 

Statista's 2023 study showed that OTAs accounted for more than 60% of all hotel bookings worldwide. That figure highlights the dominance and importance of these platforms. 

2.2. Cost-Effective Marketing Tool 

Marketing can be costly and daunting, especially for smaller businesses that lack a dedicated digital team or substantial advertising budgets. Building a website, running paid ads, managing SEO, and staying active on social media all require time, skill, and money. This is where OTAs offer significant advantages. 

Businesses can effectively "piggyback" on the extensive global marketing efforts of platforms like Expedia, Agoda, and Airbnb. These OTAs invest heavily in online advertising, search engine rankings, travel influencer partnerships, and promotions. Your listing is marketed to millions of potential travellers at no additional advertising costs. For many business owners, this saves both money and time. 

It's a win-win: you focus on providing a great guest experience while the OTA manages the traffic and exposure. 

2.3. Access to Data and Insights on Guest Behaviour 

Knowledge is valuable. OTAs not only facilitate bookings but also provide valuable insights into how and when guests book, how long they stay, the types of rooms they prefer, and their sensitivity to price changes. 

This information enables you to make informed choices, such as adjusting your prices during slow periods, preparing for increased demand, and tailoring your offers to the types of guests you attract. It transforms raw data into actionable business strategies. 

2.4. Building Trust with Guest Reviews 

One of the most significant advantages OTAs provide is their built-in review system. Guest reviews offer potential travelers an honest view of what to expect, promoting transparency and accountability that builds trust. 

Seeing genuine reviews from everyday people helps guests feel more comfortable booking. A steady stream of positive reviews can significantly improve search rankings and conversion rates for businesses. Properties with higher ratings often rank higher in search results, are featured more prominently, and receive badges such as "Traveller Favourite" or "Highly Rated Stay." 

In a market where trust and credibility matter, this can give smaller, lesser-known properties a significant edge. 

2.5. Automation and Operational Efficiency 

Running a hotel or restaurant is a 24-hour task. Managing room availability, pricing, and guest communication can become overwhelming quickly, especially during busy seasons. OTAs help lighten the burden by integrating with systems like Property Management Systems (PMS) and Channel Managers. 

This means that if someone books a room on one site, your calendar updates instantly across all platforms, with prices and availability changing in real-time. There's no need for manual updates or worrying about double bookings.

Automation reduces human error, enabling you to focus more on what matters most: your guests. You can focus more on improving services, training staff, or simply adding personal touches that make a stay unforgettable.

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3. The Cons: Difficulties and Hazards of Dependence on OTAs 

Online travel agencies (OTAs) offer hospitality businesses numerous benefits, particularly in terms of visibility and global reach. However, they also come with some real and sometimes unpleasant drawbacks. The issues faced by many small to mid-sized properties can seem as significant as the benefits. Here are some common and serious concerns that arise from relying too heavily on OTAs: 

3.1 High Commission Fees 

One of the biggest problems hotel owners and resort operators face is the high commission that OTAs charge for each reservation. These commissions usually range from 15% to 30%. This can significantly reduce the actual revenue a property generates from each guest. 

It becomes even more frustrating when most bookings happen through these third-party platforms. Owners feel like they are doing a lot of work but are not getting the full rewards. 

3.2 Lack of Direct Customer Loyalty and Brand Dilution 

The loss of direct relationships with guests is another hidden cost of using OTAs. When guests book through OTAs, their loyalty often lies with the platform rather than with the hotel. 

As a result, guests often return to the OTA for their next trip, rather than forming a connection with the hotel. This makes it more challenging to establish a strong brand identity and foster customer loyalty. Even if a guest has a great experience, they might forget the property's name and only remember the OTA they used for the booking. 

This lack of direct interaction removes significant chances to provide personalised service, gather feedback, and turn satisfied guests into repeat customers through loyalty programs or direct booking benefits. 

3.3 Intense Competition and Price Wars 

OTAs display listings side by side, sorted by price, reviews, or popularity. This creates a highly competitive environment. Many properties feel the need to lower their prices, offer constant deals, or add extras just to keep up. While customers may benefit, the company's financial health often suffers as a result. Even as operating costs rise, consistently low prices can reduce the value of the service and make it hard to justify price increases. 

Moreover, guests become less willing to pay full price in the future once they get used to discounted rates. This creates a cycle that is hard to break. 

3.4 Restricted Authority Over the Client Experience 

When guests make a reservation through an OTA, the terms often favour the platform's rules over those of the resort. Business owners usually have limited control over handling complaints, refunds, or cancellations. 

Suppose the OTA allows last-minute cancellations or refunds due to its policies. In that case, the business must comply, which often leads to lost revenue, even if the hotel has a non-refundable policy. 

Even worse, a single negative review on the OTA platform can hurt the property's visibility and reputation, regardless of who is at fault. A few negative reviews can significantly impact future bookings, as many travellers rely heavily on reviews when choosing hotels. 

3.5 Excessive Reliance and Prolonged Risk 

Finally, becoming overly dependent on OTAs is perhaps the most dangerous drawback. For some hotels, especially smaller or newer ones, OTAs can account for 70% to 90% of reservations. This creates a fragile business model that can be easily disrupted if the OTA suddenly changes its algorithm, raises commissions, or alters its policies. 

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Case Study: The Philippine Hospitality Sector and OTAs

The tourism industry in the Philippines has experienced significant growth in recent years, primarily driven by the rise of online travel agencies (OTAs) such as Agoda, Booking.com, Expedia, and Airbnb. From the beautiful white sands of Boracay to the laid-back surf town of Siargao, the historic charm of Cebu, and the lush hills of Bohol, these platforms have opened new doors for the travel industry in the country.

OTAs have transformed the landscape for many small business owners, especially those running boutique inns, cozy homestays, and family-operated beach resorts. Now, with just a few clicks, thousands of potential guests can discover their properties, which previously relied on walk-in visitors, word of mouth, and occasional blog features. These hidden gems are in tropical spots throughout the Philippines and are accessible to digital nomads, eco-tourists, foreign backpackers, and solo travellers planning spontaneous trips. Small businesses can now reach global markets without the burden of high advertising costs or agency partnerships, all thanks to the visibility that OTAs provide.

Take Maria, a homestay host in Siargao. Before she listed her property online, she had mainly relied on seasonal guests and local recommendations. After joining an online travel agency, she began receiving bookings from tourists in South America, Australia, and Europe. Her once-quiet four-room beachfront cottage is now almost fully booked year-round. This change is echoed in many stories across the nation.

However, this success comes with challenges. As more properties crowd these online platforms, competition becomes more brutal and often unfair. Many small property owners have noticed a troubling trend: OTA algorithms usually favour larger hotels and well-established accommodations with hundreds or thousands of reviews.

Regardless of the quality of their service, these top listings often dominate the first pages of search results, pushing smaller or newer properties down the list.

As a result, many small business owners in the hospitality sector feel they are facing significant hurdles. Their visibility on OTAs remains limited, regardless of how welcoming, clean, or appealing their rooms are. Additionally, high commission fees, typically ranging from 15% to 30% per booking, cut into their already narrow profit margins, adding to their frustrations.

In response, many entrepreneurs are taking charge of their situation. With help from tech-savvy partners, local developers, or free platforms, they are learning to build direct booking websites. With their websites, they can provide potential guests with a closer look at their establishments, highlighting not just room rates but also their culture, community, and unique stories.

To attract more visitors to book directly, many owners now offer exclusive perks, such as complimentary breakfasts featuring local ingredients, free airport transfers, welcome drinks, or guided tours to nearby attractions. These extras not only enhance the guest experience but also strengthen the bond between hosts and travellers—an aspect often overlooked by online travel agencies.

Moreover, these small businesses are starting to see social media marketing as a valuable tool. By sharing behind-the-scenes glimpses of daily life, introducing staff members, showcasing guest reviews, and posting beautiful photos of sunsets or island adventures on platforms like Facebook, Instagram, and TikTok, they can humanise their brand and build loyal online communities.

Despite these challenges, many local hosts remain optimistic. Rather than viewing OTAs as opponents, they consider them a starting point— a way to gain visibility, connect with first-time visitors, and ultimately turn those connections into lasting loyalty through direct interaction. They understand that to succeed in a digital tourism landscape, they must cultivate their online presence while staying true to the warm, welcoming spirit of Filipino hospitality.

In this changing environment, tourism in the Philippines is about people just as much as it is about technology. It's about individuals like Tony in Panglao and Maria in Siargao, who continually innovate and dream of sharing their little piece of paradise with the world on their terms.

Strategies for Hospitality Businesses to Maximise OTA Benefits

To create a balanced OTA strategy, hospitality and tourism businesses should consider:

5.1. Implementing a Direct Booking Strategy

• Offer lower rates or exclusive benefits on official websites.
• Use email marketing to turn OTA customers into repeat direct bookers.
• Run loyalty programs to build brand affinity.

5.2. Optimising Listings for Visibility

• Use high-quality photos and accurate descriptions.
• Respond quickly to reviews and questions.
• Maintain competitive pricing using dynamic pricing tools.

5.3. Diversifying Booking Channels

• Combine OTA listings with social media marketing, Google Travel integration, and collaborations with local travel agencies.

5.4. Investing in Technology

• Use channel managers and cloud-based PMS to sync OTA inventory with in-house systems.
• Analyse booking trends to forecast demand and set flexible prices.

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6. Future Outlook: Are OTAs a Long-Term Partner or Temporary Solution? 

The role of OTAs will continue to change. While some believe that direct bookings will increase due to brand loyalty and app usage, OTAs are likely to stay dominant, especially for international travel. 

New technologies, such as AI travel advisors, voice search, and metaverse travel previews, will be incorporated into OTA platforms, making them even more vital for reaching tech-savvy travellers. 

Additionally, major OTAs are moving into experience bookings, insurance, and all-in-one travel platforms, which will further solidify their place in the travel industry. 

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Conclusion: Striking the Right Balance in a Digitally Disrupted Industry. Online Travel Agencies (OTAs) have become essential in today's hospitality and tourism scene. For many businesses, especially small, independent, or remote ones, these platforms provide access to global markets. They make it easier to connect with travelers, streamline operations, and gain visibility that once required large marketing budgets. In this way, OTAs have opened up the industry, allowing even the smallest beach hut or mountain lodge to be seen, booked, and reviewed by guests from around the world.

However, OTAs come with risks that must be considered. High commission fees eat into already tight profit margins. Reduced direct guest interaction weakens brand loyalty, and overdependence exposes businesses to sudden policy changes. Many hospitality providers find themselves in a tricky balancing act. The same platforms that help them grow can also limit their freedom and control.

Therefore, it is no longer enough to list a property on an OTA simply and hope for success. Hospitality businesses need to see OTAs not just as saviours or threats but as strategic partners, just one part of a broader business model. The most successful players in the industry use the exposure and reach of OTAs to attract new guests while also focusing on direct booking channels, personalised service, and technology that supports long-term sustainability.

Creating an engaging website, offering loyalty programs, crafting memorable guest experiences, and using data analytics to understand traveller behaviour are ways businesses can lessen their dependence on OTAs while staying competitive. The goal is not to abandon these platforms, but to utilise them thoughtfully, integrating them into a broader digital strategy that fosters both short-term growth and long-term resilience.

Ultimately, the future of hospitality is about finding balance: embracing innovation while keeping identity, reaching out to the world without losing connection, and leveraging platforms without becoming overly reliant on them. OTAs will continue to influence how people travel, but with an innovative and intentional approach, hospitality businesses can lead rather than merely respond to change.

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References

• Statista (2024). Global Hotel Booking Statistics
• UNWTO (2024). Tourism Innovation and Digital Platforms Report
• Deloitte (2023). Digital Transformation in Hospitality: Strategy vs. Survival
• Booking.com (2023). Partner Hub: Managing Your Listings
• Philippine Department of Tourism (2024). Digital Tools and Trends in Local Tourism
• Expedia Group (2023). Annual Travel Industry Insights Report

 

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Justifying mental health care for every employee within the work organization

 CELEA C. DOMINGO

MASTER’S IN BUSINESS ADMINISTRATION

Abstract

In a corporate world, every individual has their behaviours at work. Employees with strong work ethics present themselves as professionals, despite their workload and the various levels of projects that need to be done. Complete health and wellness are key factors in maintaining an employee's psychological well-being and emotional behaviour at work. This study examined the management of mental health in the workplace, focusing on the emotional and physical behaviours of employees in various settings. Organisations have an ethical obligation to support employee mental wellness, which will be key to engaging employees in the importance of mental health within the organisation. This will provide everyone with knowledge about the awareness of our personalities within a workplace. This study examines the management of specific circumstances that apply to every individual employed in a company. It will help to engage with significant lifestyles and manage their personalities, ensuring that every individual has their unique differences, which will give importance and awareness about prioritising mental health.

Keywords: mental health wellness, professionals, organisation, psychological, behaviour, personalities

Introduction

Mental health is defined as a state of well-being in which every individual realises their potential, can cope with the everyday stresses of life, can work productively and fruitfully, and can make a contribution to their community. (The American Journal of Nursing, 2013). It is a significant issue for employees, workplaces, and societies, and the fifth most important cause of disability in the Organisation for Economic Cooperation and Development (OECD) countries (Cottini & Lucifora, 2013).

A person's occupation (or life role, in other words, the kind of work they do) not only provides them with a livelihood but also symbolises a degree of success. To learn how occupation is related to mental health, we may therefore appropriately examine the impressive literature on social class and mental illness. (Wilford, 1964). When a person begins their first job, they are not, of course, totally unprepared for the kind of social experience, especially in how they have to deal with people. Mental health plays a crucial role in the well-being, job performance, and labor productivity of workers, just as physical health does. Mental Health planners and practitioners have tools to measure the success of much of their work. The Green Paper "The Health of the Nation" presents an opportunity to develop a practical and ambitious strategy for the future of English Mental Health Services in the twenty-first century. (Graham Thornicroft, Geraldine Strathdee, 1991).

This study examines how they handle their behaviour within an organisation that causes mental health issues. Psychological stress derives from interpersonal relations and is frequently unconscious and insidious. This study examines the concept of character structure in every employee that fosters a healthy mindset within an organisation. It states that "the jobs most people do are not a rich source for psychological health, and in fact, they may be classified as mental health hazards. (Jack A. Walford, 1964). It points out that this study may influence job satisfaction or dissatisfaction, which maintains that there is a "basic incongruency between the needs of a mature personality and the requirements of formal organisation."

Healthy Lifestyle for Employees

Regular physical activity and exercise can help improve physical and mental health by reducing stress and symptoms of sadness or anxiety. It may also enhance sleep, providing the energy needed to work, and boost mental health, leading to increased motivation at work. Every employee should be supported in choosing physical activities that are suitable for them, which may help them apply their job more effectively, enabling them to remain active and focused on their workloads. One thing that can help employees boost their behaviour is that organisations must provide activities related to their work, allowing them to refresh their minds and lift their mood while doing business. This study may require additional knowledge as a benefit of having a healthy lifestyle in daily work activities.

Meaningful social connections are vital for mental health. Social connection helps people to live longer and healthier lives, while social strain or isolation harms people. Maintaining positive and regular connections with others can help support mental health. Encouraging people to participate in more social activities may help build a safety net of social support. Community providers can promote greater social inclusion and connection by assisting employees to find suitable activities that utilise their capabilities to the fullest. Having good life skills supports mental health and can also prevent mental health conditions. Studies show that every employee must engage in behavioural activities that will sustain mental health. It becomes more fulfilling and productive when there is a development of confidence and cooperation within an organisation.

The Ethical Aspects of Mental Health Care for Employees

In a Business, Mental wellness may help employees to maintain their psychological and emotional health at work, and involvement stands to benefit. It engaged a happy and potentially innovative workforce. This paper will acknowledge that the company's efforts must be driven and guided by clear ethical principles. Four ethical considerations are relevant to mental health care that may apply in an organisation:

Support Structures

An ethical consideration in the workplace is maintaining a strong support structure, especially when it comes to culture and operations that significantly impact employees. The responsibility is to provide sufficient resources and support. It is essential that employees commit to having accessible resources. It ensures that the support tools and structures being offered are both consistent and continually improving.

Balanced Schedules

As we all remember, the COVID-19 pandemic days have been part of everyone's memory, which caused anxiety. The way people experience anxiety may differ, as well as what triggers their symptoms. That is why everyone has experienced burnout and unbalanced work duties, highlighting the importance of balancing schedules between work hours and personal errands. This is intended to mitigate overtime or cultural pressure that may cause employees to work beyond their scheduled hours. It can also spark ongoing anxiety surrounding performance and career progression. This is to ensure that all employees are encouraged to maintain strict schedules and have a work-life balance to reduce the toxicity of mental health. It should prioritise adopting a flexible schedule to avoid unnecessary mental pressure. Employees must have equal opportunities to take advantage of the flexible schedules in a workplace.

Right to Privacy

 Mental health is one of the highest concerns in society, which is why we should be more responsible in maintaining privacy and confidentiality in the workplace, particularly for psychological or emotional wellness challenges. The company must have a goal in promoting mental health issues, which involves securing personal life and avoiding mishandling issues within the workplace. This also ensures mental health information isn't accessible to other employees who may bully others or hold discriminatory views on the subject. Providing them with secure spaces to make these calls can also enhance workers' privacy regarding their mental well-being.

Triggering Events

Triggers are individualised experiences that vary significantly from person to person. A trigger can impair judgment, and some people may lack insight into their reactions. In the study of mental illness, triggering events can happen in the workplace and contribute to emotional stress. These may be due to the challenges some employees face because of the demands of their jobs. It triggers stress through excessive workloads, demanding duties, tight deadlines, and even repetitive tasks. That is why in a company, employers must be sensitive to any situational work that triggers their mental health and affects them without a work-life balance. Employers must entrust their staff with the capabilities to meet a high standard, as they are motivated to work and flexible with their time and effort. This may lead to satisfaction and compassion in any workplace if we are more responsible for educating every staff member to have a moral foundation in doing business.

 

Conclusion

Having strong mental health is an advantage for everyone, regardless of differences, and even when facing heavy workloads, it is essential to prioritise a healthy mind and a positive outlook. This is an ethical responsibility to support every workplace that maintains consistency in its work and the ability to invest time and energy as it meets targets within an organisation. Employers must have an ethical mental health program to share knowledge and promote awareness of maintaining a healthy mentality and emotional well-being. Employees need to share their mental health wellness to encourage equality, treatment, and consideration, fostering a more positive workplace.

References:

Jack A. Wolford. (1964). Mental Health and Occupation. Public Health Reports (1896-1970), 79(11), 979–984. https://doi.org/10.2307/4592299

Sabella, D. (2013). MENTAL HEALTH MATTERS: Where’s the “Health” in Mental Health? The American Journal of Nursing, 113(4), 62–65. http://www.jstor.org/stable/23461300

Zechmeister, I. (2005). Perspectives of Mental Illness. In Mental Health Care Financing in the Process of Change: Challenges and Approaches for Austria (NED-New edition, pp. 21–32). Peter Lang AG. http://www.jstor.org/stable/j.ctv9hj6m1.7

Thornicroft, G., & Strathdee, G. (1991). Mental Health. BMJ: British Medical Journal, 303(6799), 410–412. http://www.jstor.org/stable/29712685

World Health Organisation. (2019). How to promote mental health and prevent mental health conditions. In mhGAP Community Toolkit: Mental Health Gap Action Programme (mhGAP) (pp. 38–62). World Health Organisation. http://www.jstor.org/stable/resrep27898.12

Thornicroft, G., & Strathdee, G. (1991). Mental Health. BMJ: British Medical Journal, 303(6799), 410–412. http://www.jstor.org/stable/29712685

 

 

 

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Ethical review of financial services: Misusing authority and misleading clients

 Cherry Anne B. Salvatera

Master’s in Business Administration

Divine Word College of Laoag, Laoag City, Ilocos Norte 

Abstract

This article examines ethical issues in the Philippine financial services sector, with a focus on financial advisors abusing their authority and engaging in the mis-selling of financial products. In a world where financial literacy is often inadequate and trust in institutions is critical, the power differential between advisors and clients can lead to potential exploitation. We've seen several ethical quandaries arise as a result of agents who misrepresent insurance, promote investment-linked policies, or push unnecessary banking products to earn a commission. Despite the presence of regulatory bodies such as the Securities and Exchange Commission (SEC Philippines), the Bangko Sentral ng Pilipinas (BSP), and the Insurance Commission, enforcement challenges and cultural attitudes occasionally allow these problems to persist.

Using both global and local examples, this paper illustrates the structural problems that enable unethical behaviour and proposes better regulation, improved ethical training, and adjustments to the compensation structure. Ultimately, restoring public trust in Philippine financial services necessitates not only legal regulation but also a values-based approach to professional behaviour.

Keywords: financial sector, misused authority, advisor, misled clients, abuse, commission, trust, fiduciary, ethics, savings, conflicts of interest

Introduction

The financial services sector relies on trust. Clients choose a financial advisor who provides practical guidance while prioritising their needs. Financial advisors can significantly impact their customers' futures, whether through retirement planning or managing life savings. This fiduciary responsibility goes beyond professional duty and is an ethical commitment. However, when authority is abused and clients are purposefully misled, the foundation of trust is weakened.

In recent years, we have seen a worrying trend in which financial advisors and institutions put personal or corporate interests over their ethical obligations. The misuse of authority in financial services is more than just poor decision-making; it is a systemic ethical failing with far-reaching implications. This paper aims to investigate the causes of these violations, the reasons they persist, and the necessary steps to maintain ethical standards in a sector that has a direct impact on people's financial well-being. Mis-selling unsuitable financial products, hiding critical information, or using their position to influence vulnerable clients are all serious violations of professional integrity.

Fiduciary Duty

            Trustworthy financial advisors are fiduciaries, which means they are legally bound to operate in their clients' best interests, not their own. As one might expect, commission-based enterprises often fail to meet this fiduciary requirement. Instead, they concentrate on earning potential and rewarding opportunities under a less stringent appropriateness criteria, which requires that the proposed financial product be acceptable for the client's financial circumstances, but not necessarily in the client's best interests. Conflicts of interest, on the other hand, are more likely to disrupt relationships when there is no fiduciary standard in place.

Authority Bias

            We are more likely to trust persons with titles, credentials, or institutional backing. This psychological tendency, known as authority bias, causes clients to immediately trust financial consultants, allowing them to avoid rigorous assessment. According to Dr. Turner, a highly respected geneticist and CEO of a major biotech company, authority bias occurs when individuals tend to follow and believe the opinions or suggestions of those in positions of authority or power, such as teachers, doctors, police officers, managers, or experts in the field. This bias can have a substantial impact on how we obtain, comprehend, and respond to information in all aspects of our lives.

How Authority is Misused in Client Relationships

Advisors may abuse their position in various ways:

·         High-pressure sales tactics: A growing body of research demonstrates how sales methods can promote unethical behaviour. One study found that advisors paid on sales commissions were significantly more likely to engage in misconduct, resulting in client losses exceeding $25,000 (Patel, 2019). Team-based incentives may reduce the quality of suggestions, as advisors may encourage customers to purchase high-commission products to meet their internal goals. This conflicts with their fiduciary duties, as they prioritise personal profit over the best interests of the client.

·         Complex jargon: Accounting, like many other professions, has its distinct manner of communication. Jargon has a bad reputation, yet there is a time and place for everything, including specialised lingo. Using complex vocabulary to attract clients could be considered adviser abuse. While this jargon can be helpful as a shorthand for those who understand it, it can also be used to confuse and manipulate clients who are unfamiliar with the terms and conditions. This creates a power imbalance, in which the advisor appears competent while the customer feels bewildered or compelled to comply without fully understanding.

These strategies leverage the trust inherent in the financial advisor-client relationship and often lead clients toward decisions that prioritise the advisor's interests.

The Mechanics of Misleading Clients

Misleading clients often involves:

·         Risk misrepresentation. A misrepresentation is a misleading statement of fact made during contract talks to persuade one party to agree. In this case, a financial advisor presents an investment in a financial product as low-risk, even if it carries significant volatility.

·         Unsuitable products. This case involves pressuring a client to purchase a product that is not aligned with their financial goals. For example, a woman who is about to retire wants to invest her money in a short-term investment, yet an advisor pushes this older woman to opt for a long-term investment to achieve a high return or income.

These practices transform professional guidance into manipulative sales pitches, violating ethical obligations.

The Need for a Culture of Ethics and Accountability

Building a truly ethical financial industry requires:

·         Transparent compensation models. This includes explicitly exposing how and why employees are compensated, promoting fairness, trust, and engagement. This strategy could involve publicising wage ranges for roles, detailing the factors that influence pay, and communicating the company's overall compensation policy.

·         Ethics Training and Leadership. This involves an institutional focus on integrity over sales targets.

·         Whistleblower protection. We aim to create an environment where employees feel comfortable reporting any misconduct without fear of retaliation. It's vital to remember that when writing responses, we should always keep to the prescribed language and avoid using anything other.

Conclusion

The backbone of financial services is trust, but when that trust is broken—due to the abuse of power and the mis-selling of financial products—the consequences can be severe. Clients may not only lose their money, but they also lose their faith. These unethical behaviours are some of the frequent consequences of broader structural issues, such as skewed incentives, lax oversight, and a sales-driven culture that prioritises profit over people. There are regulatory authorities, such as the BSP, SEC, and IC, that are effective at identifying and disciplining misconduct; however, meaningful change requires more than just following the rules. It advocates for a cultural shift in financial institutions that fosters openness, prioritises long-term customer relationships, and empowers both advisors and clients to act ethically.

Restoring ethics in financial services is more than simply meeting regulatory obligations; it is a moral duty. Only through accountability, increased education, and structural changes will the industry reclaim the public trust it so desperately needs. And only when ethical behaviour is at the forefront of every financial concept will the sector be able to fulfil its mission of supporting individuals in reaching their financial goals with honesty and integrity.

References

Fontinelle, A. (2023, May 10). Ethical standards you should expect from financial advisors. Investopedia. https://www.investopedia.com/articles/professionals/071713/ethical-standards-you-should-expect-financial-advisors.asp

Authority Bias - The Decision Lab. (2020). The Decision Lab. https://thedecisionlab.com/biases/authority-bias?

Andonian, D. B. (2025, March 7). Financial Advisor Negligence: Mis-selling and Investment Losses. Civil Litigation Lawyers. https://civillitigationlawyers.co.uk/financial-advisor-negligence/

Cussen, M. P. (2023). Ethical Issues Financial Advisors May Face. Investopedia. https://www.investopedia.com/articles/financialcareers/08/ethics-for-advisors.asp?

Financial Advisor’s Hidden Conflicts of Interest. (2025, March 26). Passive Capital Management. https://passivecapital.com/financial-advisors-hidden-conflicts-of-interest/

Motion Tactic. (2022, March 23). Jargon: A Double-Edged Sword - Allinial Global. Allinial Global. https://allinialglobal.com/blog/jargon-a-double-edged-sword

O’Rourke, O. (2021, July 5). The Consequences of a Misrepresentation in a Contract. LegalVision. https://legalvision.com.au/contract-misrepresentation/

Snigdha Parghan. (2024, June 13). Understanding Compensation Models: Your Complete Guide. Kennect.io; Kennect. https://www.kennect.io/post/compensation-model

 

 

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Governance and Ethics in Public Accounting Offices

AMOS CHRISTIAN P. ROMERONA, MBA

Abstract

This paper highlights the public accounting office's practices and responsibilities in maintaining legal and ethical accountability. This paper discusses issues of data privacy and communication encountered, such as the sharing of contact numbers without consent. It also provides an overview of the process and fund handling in public offices.

Keywords: Governance, ethics, accounting, public office

Introduction

The accounting office manages records, funds, and transactions based on laws and rules. These follow set duties to ensure proper use of public money. Republic Act 10173 stipulates that personal data must not be shared without the individual's permission. This law applies to all offices that handle forms and files with private details. Republic Act 6713 states that staff must avoid offers or actions that may compromise fair work practices. This includes gifts from suppliers and favours from contractors. These laws aim to guide the conduct of public workers in all duties. Presidential Decree 1445 reminds offices to use funds only for the tasks allowed. Fund 603 must be utilised in the project plan. If staff do not follow rules, the work suffers—delays, errors, and wrong hires block results. Offices must review how rules are applied in daily tasks. The focus must be on steps that ensure control and fairness. The goal is to protect records, funds, and duties from misuse and abuse.

Keywords: Accountability, Public Service, Fund Management, Ethical Conduct, Data Privacy

Blurred Lines: Data Privacy and Ethical Communication in Public Institutions

Under Republic Act No. 10173 or the Data Privacy Act of 2012, personal information should not be disclosed or used without consent, particularly in a workplace setting. Unfortunately, this law is not always observed in practice, highlighting the need to promote digital professionalism and more precise communication boundaries within public institutions.

The school administration serves as a central force in managing the institution. However, unethical conduct still arises, including the leaking of mobile numbers. As Administrative support, such actions undermine privacy and damage the office's credibility. This occurs when employees share contact numbers to reduce their workload in handling follow-ups. As a result, suppliers and contractors made unsolicited calls about voucher and payment status.

These calls occurred beyond work hours, including late nights and weekends. Calls should be handled in a proper setting, especially when they involve payment processes. Information of this nature should not be discussed through random phone calls. Such practices can compromise the institution's reputation and the integrity of its financial operation. At the same time, it blurs the line between professional responsibilities and personal boundaries. It can become unclear whether such levels of access and urgency fall within the scope of one's duty or cross professional and ethical boundaries.

Exercising discretion in determining the relevance of messages is a critical aspect in maintaining professional boundaries and ensuring that integrations align with organisational priorities. This practice reflects a broader lesson in ethical behaviour within an organisation—the importance of setting boundaries, respecting time, and acting with discernment. Ethical communication means being thoughtful, respectful, and professional in choosing how and when to respond. It means focusing on tasks and interactions that uphold organisational values and promote a respectful, efficient workplace.

Transparency and Integrity in Government Disbursements

Under Section 7(d) of RA 6713, "Public officials and employees shall not solicit or accept, directly or indirectly, any gift, gratuity, favor, entertainment, loan or anything of monetary value from any person in the course of their official duties or in connection with any operation being regulated by, or any transaction which may be affected by, the functions of their office."

This provision is relevant, as we are directly involved in processing disbursement vouchers and handling financial transactions. There have been instances where suppliers or contractors attempt to offer gifts or cash incentives in exchange for expedited processing of their DVs. These incidents occurred through phone calls and personal interaction. Accepting such offers not only violates ethical standards but also undermines the fairness and transparency upheld in the conduct of public sector finance. If this happens, some transactions may be delayed. This creates perceptions of favouritism or corruption that compromise the office's integrity.

All transactions must be processed strictly by established policies, complete documentation, and merit, without regard for personal connections. Within the accounting office, personnel serve not merely in administrative clerical capacities, but as frontliners in upholding the ethical standard. The acceptance of gifts or personal favours has no place in a public academic institution, where transparency, accountability, and student welfare must take precedence. This ethical principle is especially critical when suppliers or contractors attempt to influence outcomes, making impartiality and professional integrity essential at all times.

Trust Receipts and Ethical Accountability in Project Fund Management

Trust Receipts, formally recognised as Fund 603 under the Unified Account Code Structure (UACS), refer to projects financed by private entities, non-government organisations, or other government agencies. These funds are not considered part of the agency's regular income and must be utilised strictly for their intended purpose. Under Presidential Decree No. 1445, the Government Auditing Code of the Philippines, Section 7 states that government funds must be used only for their intended purpose. Section 16 states that trust funds must be separately recorded and used strictly for their intended purpose.

Transactions under this fund must fully comply with laws, regulations, and documentation requirements. Project leaders must ensure that every transaction, notably the purchase of supplies and materials, is properly coordinated with the accounting office. In-charge bookkeepers are responsible for validating documents and ensuring that disbursements are aligned with the approved budget. Failure to do so may result in misuse of funds. This can damage the institution's reputation and undermine the trust of funding agencies.

The project involves deploying project-based teams. Project leaders are tasked with hiring project-based personnel through fair and ethical hiring practices to promote transparency and merit-based selection. These personnel must understand that their work is based on a limited budget and specific project targets. A clear understanding of contract terms is necessary to ensure alignment with the project's scope, timeline, and financial limits. Project leaders must document and track work performance consistently to avoid delays in payment processing. Failure to do so can result in incomplete or inconsistent records, which may lead to operational issues. These lapses reflect weaknesses in project oversight and affect overall implementation. Each step in the process requires careful attention to ensure that records accurately reflect actual output and timelines. All documents must support the legitimacy of work done within the approved budget.

Collaboration among the Accounting Office funding sources and project leaders is critical. Proper coordination ensures a smooth flow of financial documentation, reducing the risk of payment delays. Errors in documentation can be avoided when roles are clearly defined and followed. When each party fulfills its responsibilities, the process becomes efficient and transparent. Clear guidelines must be followed from hiring to evaluation to support accountability. Timely action supports project success within budget and schedule.

Conclusion

This paper discusses key issues in data handling, fund use, and staff conduct in public accounting offices. It explained how sharing contact numbers without consent affects privacy and leads to calls outside work hours. This practice blurs the line between personal space and work duties. It confuses and weakens trust in the process. Staff must adhere to established rules of communication and protect private information at all times.

The paper also explained how some suppliers offer gifts to speed up disbursement. This action breaks rules and creates bias in payment processing. It leads to unfair results and disrupts the workflow. Staff must reject all offers linked to their role. Each transaction must be based on clear rules and complete records. Work must be done without personal gain or external pressure.

The study also covered Fund 603. This fund is used for projects with support from other groups. The rule is to use it only for what is planned. PD 1445 requires complete records and proper use of all funds. Weak checks, incorrect paperwork, and delays reveal gaps in the system. These gaps affect the outcome of the work. Project leaders must be familiar with each step and follow through on each task. Staff must track all work and ensure that each step aligns with the plan.

Clear rules guide all actions in the accounting office. Each role must be clear. Each staff member must act based on the task at hand, not on personal favours. Funds must be used with care. Data must be kept safe. Work must be tracked and checked. All actions must follow the law and order. When each part is done with care, the whole process stays fair. The goal is to build trust through clear steps, actual work, and complete care in all tasks.

Republic of the Philippines. (2012). Data Privacy Act of 2012 (Republic Act No. 10173). Official Gazette. https://www.officialgazette.gov.ph/2012/08/15/republic-act-no-10173/

Republic of the Philippines. (1978). Government Auditing Code of the Philippines (Presidential Decree No. 1445). Official Gazette. https://www.officialgazette.gov.ph/1978/06/11/presidential-decree-no-1445/

Republic of the Philippines. (1989). Republic Act No. 6713: Code of Conduct and Ethical Standards for Public Officials and Employees. Office of the Ombudsman. https://www.ombudsman.gov.ph/docs/republicacts/Republic_Act_No_6713.pdf

 

 

 

  

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Navigating the Grey: An ethical review of management practices and challenges of a Philippine Public Senior High School

 By ROGELIO B. GALAT JR, LPT, MBA Student

 Abstract

The Philippine educational system, spearheaded by the Department of Education (DepEd), is founded on the noble mission of nurturing lifelong learners who are imbued with values and competencies to contribute to national development. However, the path to achieving this mission is fraught with complex ethical dilemmas that manifest daily within the school environment. This paper is written to critically examine these ethical challenges from the dual perspective of a practitioner on the ground—a Senior High School teacher—and a student of business administration. It seeks to move beyond anecdotal complaints and systematically analyse prevalent issues through the lens of governance, ethics, and social responsibility frameworks. By identifying and dissecting challenges such as resource mismanagement, interpersonal conduct, and pressures on academic integrity, this paper aims to foster a constructive dialogue among educators and administrators. The ultimate goal is to contribute to the development of more robust, transparent, and ethically grounded policies that strengthen the moral fabric of our public schools, ensuring they remain true sanctuaries of learning and integrity.

Keywords: Business Ethics, DepEd, School Governance, Ethical Dilemmas, Public Education, Workplace Dignity, Academic Integrity, Philippines

Introduction

The 1987 Philippine Constitution unequivocally states that the State shall "protect and promote the right of all citizens to quality education at all levels" and shall "establish, maintain, and support a complete, adequate, and integrated system of education relevant to the needs of the people and society" (Art. XIV, Sec. 1 & 2). This constitutional mandate places a significant responsibility on the Department of Education and its frontline personnel, including teachers and school administrators. As the implementers of this vision, we are not merely instructors of academic subjects; we are expected to be exemplars of the DepEd's core values: Maka-Diyos, Maka-tao, Makakalikasan, at Makabansa.

However, the reality within the institution is far more complex than these ideals suggest. Public schools, particularly Senior High Schools (SHS), are micro-organisations susceptible to the same ethical pressures that affect other public and private entities. As a teacher in the Accountancy, Business, and Management (ABM) strand, I teach students the principles of good governance, transparency, and ethical business conduct. However, I am acutely aware of the dissonance that can exist between the curriculum we teach and the "unwritten curriculum" demonstrated in the day-to-day operations of the school.

This reflection paper serves as an analytical exploration of the significant ethical issues confronting a typical Philippine public SHS. Drawing upon established ethical theories and relevant government issuances, it will investigate three primary areas: (1) the management of financial resources, (2) professional conduct and interpersonal relationships, and (3) the preservation of academic integrity. This is not an exercise in condemnation but an academic requirement to diagnose ailments in the hope of finding sustainable remedies.

Keywords: Business Ethics, DepEd, School Governance, Ethical Dilemmas, Public Education, Workplace Dignity, Academic Integrity, Philippines

Resource management and financial transparency

Good governance begins with the stewardly management of resources. In the school setting, the most scrutinised resource is the MOOE. While DepEd has implemented school-based management (SBM) to empower principals, it has also opened avenues for potential ethical lapses.

Opacity in MOOE Liquidation and Procurement

Republic Act No. 9184, also known as the Government Procurement Reform Act, provides a clear framework for transparency and accountability. However, its application at the school level can be challenging. A common ethical issue arises from the procurement of school supplies and services. There is often an unspoken pressure to patronise specific suppliers who may or may not offer the best value for money. This can be due to a principal's connection or a supplier's offer of a "rebate" or "SOP" (a colloquial term for a kickback), which may be unofficially used for other school needs not covered by the MOOE, but which fundamentally violates the law and breeds a culture of corruption.

The liquidation of these funds presents another challenge. While transparency boards are mandated, the level of detail provided can be superficial. Teachers and other stakeholders often have limited real access to the specifics of expenditures, creating a climate of suspicion. From a deontological perspective, which emphasises duty and rules, the failure to adhere strictly to procurement and transparency laws is an ethical breach, regardless of the perceived "good" intention of redirecting funds (Biana, 2020).

The Ethics of "Voluntary" Contributions

DepEd Order No. 41, s. 2012 strictly prohibits the collection of fees or contributions from students during enrollment and throughout the school year. While labelled "voluntary," collections for classroom projects (e.g., new curtains, electric fans) or school events place students and parents in a coercive position. A student who cannot contribute may feel ostracised, and a parent may feel obligated to give to ensure their child is not treated differently. This practice contravenes the principle of utilitarianism, which seeks the greatest good for the greatest number. While a new electric fan may benefit the class (albeit slightly), the anxiety and financial strain placed upon poorer families, as well as the erosion of trust in the public school system, create a much larger harm. It also undermines the State's responsibility to fund basic education fully.

Professional conduct and interpersonal relationships

The school is a community where relationships are paramount. The ethical conduct of teachers towards students and colleagues sets the moral tone for the entire institution.

The Palakasan System in Opportunities and Assignments

The Code of Conduct and Ethical Standards for Public Officials and Employees (R.A. 6713) mandates that all public servants perform their duties with the "highest degree of excellence, professionalism, intelligence, and skill." This implies a system based on meritocracy. However, the palakasan system remains a pervasive issue. It can manifest in the assignment of teaching loads, where senior or well-connected teachers may be given fewer preparations or more desirable subjects. It is also evident in nominations for training, awards, and promotions. When opportunities are distributed based on proximity to power rather than competence, it violates principles of fairness and justice. This demoralizes hardworking teachers, stifles professional growth, and ultimately harms the students who are deprived of being taught by the most qualified and motivated educators for a particular role.

Upholding Workplace Dignity Against Malicious Gossip (Tsismis)

The faculty room should be a sanctuary of collegiality and professional growth. However, it can often become a breeding ground for tsismis (gossip), an ethical issue that corrodes the very fabric of professional relationships. This is not harmless chatter; it is often weaponised to tarnish reputations, question colleagues' competence, or speculate on their personal lives. This behaviour directly contravenes Article V, Section 1 of the Code of Ethics for Professional Teachers, which mandates that a teacher "shall, at all times, be imbued with the spirit of professional loyalty, confidence, and faith in one another."

From a governance perspective, a culture of rampant gossip is a sign of a toxic workplace. It constitutes a form of psychological violence that leads to stress, anxiety, and demoralisation among staff. When teachers prioritise office politics over collaboration, the primary mission of education suffers. Teamwork on curriculum development, intervention programs, and school-wide events is hampered by distrust. Furthermore, it sets a terrible example for the students we are mandated to mould into ethical citizens. Students are observant; a faculty that does not model respect and dignity for one another cannot effectively teach these values. School leadership has a deontological duty to foster an environment of psychological safety and professionalism actively, establishing clear expectations and mechanisms to address grievances constructively, rather than allowing them to fester in the form of destructive gossip.

A challenge for upholding academic integrity

The core mission of any school is education, and the currency of education is knowledge and truth. Any compromise on academic integrity strikes at the very heart of the institution's purpose.

Grade Inflation and the Pressure for "Social Promotion"

One of the most insidious ethical issues is the pressure on teachers to pass students who have not demonstrated mastery of the required competencies. This pressure comes from multiple directions: from school administrators who are evaluated based on promotion rates and dropout rates; from parents who may be confrontational; and from a systemic, albeit compassionate, desire not to "leave any child behind."

When a teacher inflates a grade, they are committing an act of dishonesty. This practice has severe long-term consequences. From a utilitarian perspective, while it provides a short-term benefit (the student passes, the teacher avoids conflict, the school's stats look good), it ultimately harms society. It sends unprepared students into the next grade level, higher education, or the workforce, devaluing the meaning of a diploma. As posited by educational ethicists, it violates the teacher's fundamental duty to be an honest evaluator of student learning (Strike & Soltis, 2009). For me, as an ABM teacher, it is the educational equivalent of fraudulent financial reporting—presenting a picture that is rosier than reality, with inevitable negative consequences down the line.

The Teacher's Role in Addressing Student Dishonesty

The school's response to cheating is a powerful indicator of its ethical climate. Inconsistent or lax enforcement of rules against cheating sends the message that integrity is not a priority. When a teacher ignores cheating because dealing with it is too time-consuming or because "everyone does it," they become complicit in the moral decay. This inaction teaches students a more potent lesson than any lecture on ethics: that one can get ahead through dishonest means. The challenge is to create a system that is both firm and educational, where students are held accountable for their actions but are also taught why integrity matters, not just for their grades, but for their character and future professional lives.

Conclusion

The ethical landscape of a Philippine public Senior High School is a complex terrain of grey areas, where noble intentions often clash with systemic pressures and ingrained cultural practices. The issues of financial mismanagement, professional misconduct, and compromised academic integrity are not merely the isolated failings of individuals but are symptomatic of deeper institutional challenges. Low salaries, lack of resources, weak enforcement mechanisms, and a culture that sometimes prioritises personal relationships over professional merit all contribute to an environment where making the ethical choice is not always the easy choice.

 

As a future MBA graduate and a current DepEd teacher, I believe the solution is not to impose more rules, but to build a stronger ethical infrastructure. This begins with leadership. School principals and administrators must be unwavering models of integrity, championing transparency in the utilization of MOOE and fairness in personnel management. It requires robust professional development that moves beyond compliance and equips teachers with ethical decision-making frameworks to navigate complex situations. It also necessitates fostering a culture of courage and open dialogue, where teachers and stakeholders can raise concerns without fear of reprisal.

Ultimately, the goal is to align our daily practices with the lofty ideals enshrined in our Constitution and the Department of Education's (DepEd) core values. The students in my ABM class are the future accountants, managers, and entrepreneurs of our nation. The most important lesson we can ever teach them is one that is not found in a textbook, but one that is demonstrated in the integrity of the institution they belong to. By confronting these ethical issues head-on, we can work towards making our schools not just centres of learning, but true crucibles of character.

References

Biana, H. G. (2020). Deontological and utilitarian inclinations of educators: A case for Philippine state universities and colleges. Recuperación y Mejora en la Educación, 9(3), 594-610.

Commission on Professional Regulation. (1997). Resolution No. 435, s. 1997: Code of Ethics for Professional Teachers. Professional Regulation Commission. https://www.prc.gov.ph/sites/default/files/professsional-teachers-board-of-resolution-no.435-s.1997.pdf

Congress of the Philippines. (1989). Republic Act No. 6713: An Act Establishing a Code of Conduct and Ethical Standards for Public Officials and Employees, to Uphold the Time-Honoured Principle of Public Office being a Public Trust, Granting Incentives and Rewards for Exemplary Service, Enumerating Prohibited Acts and Transactions and Providing Penalties for Violations thereof and for Other Purposes. Official Gazette. https://www.officialgazette.gov.ph/1989/02/20/republic-act-no-6713/

Congress of the Philippines. (2003). Republic Act No. 9184: An Act Providing for the Modernization, Standardization, and Regulation of the Procurement Activities of the Government and other Purposes. Official Gazette. https://www.officialgazette.gov.ph/2003/01/10/republic-act-no-9184/

Department of Education. (2012). DepEd Order No. 41, s. 2012: Revised Guidelines on the Opening of Classes. https://www.deped.gov.ph/2012/05/29/do-41-s-2012-revised-guidelines-on-the-opening-of-classes/

The 1987 Constitution of the Republic of the Philippines. Official Gazette. https://www.officialgazette.gov.ph/constitutions/1987-constitution/

Strike, K. A., & Soltis, J. F. (2009). The ethics of teaching (5th ed.). Teachers College Press.

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