The Role of Accountants in Promoting Digital Ethics and Governance: A Strategic Lens on Cybersecurity Compliance

 Lucky Angeline Singson Juan, CPA

Master's in Business Administration

Abstract

In today's rapidly evolving digital economy, the role of accountants has expanded beyond traditional financial stewardship. As organisations become progressively dependent on technology, accountants are now key players in ensuring digital ethics and cybersecurity compliance. This paper examines how accountants intentionally contribute to digital governance frameworks, promote ethical digital behaviour, and establish cybersecurity compliance mechanisms. By integrating ethical prudence with governance judgment, accountants help safeguard data integrity, manage cyber risks, and enhance organisational accountability. The study also identifies the evolving roles and competencies required of accountants to maintain digital trust in an increasingly interconnected world.

Keywords

Accountants, Digital Ethics, Cybersecurity Compliance, Governance, Risk Management, Data Integrity, Digital Trust

Introduction

The digital change of businesses has restructured the expectations of various professionals, particularly accountants. As custodians of financial and non-financial data, accountants are increasingly tasked with pointing out issues related to data privacy, cyber threats, and ethical digital conduct. With growing regulatory pressures and increasing cybersecurity incidents, accountants must adopt a strategic mindset that integrates digital ethics into their governance systems. This paper examines how the accountant's role is evolving within the strategic landscape of cybersecurity compliance and digital governance.

This paper is relevant as organisations struggle with digital disruption and the ethical dilemmas brought by advanced technologies such as AI, blockchain, and cloud computing. By concentrating on the role of accountants, it highlights how this profession can strategically influence the design and implementation of cybersecurity protocols and ethical standards. It also serves as a means for policy-makers, corporate boards, and educators to understand and tap the accountant’s potential in promoting ethical digital governance.

Accountants as Ethical Stewards in the Digital Age

Accountants maintain ethical standards in financial reporting; this responsibility now extends to ethically managing digital information. Their role includes identifying unethical data use, guaranteeing privacy compliance, and supporting organisational transparency. Yet, in today’s digitally driven environment, this ethical responsibility has extended beyond traditional financial data to include the management of digital information as a whole.

This evolution in possibility means accountants are now key players in promoting digital ethics within organisations. Their role includes identifying and addressing cases of unethical data use, such as data manipulation, unauthorised access, or the misuse of financial and non-financial information. Because accountants often have access to sensitive internal data, they are uniquely positioned to detect irregularities and raise concerns about potential breaches in ethical standards. This includes safeguarding personal and financial data, employing proper controls over digital records, and ensuring that all data-handling practices align with legal and ethical standards.

In essence, the modern accountant is not only a steward of financial integrity but also a caretaker of digital ethics—bridging traditional responsibilities with the demands of an increasingly digital economy.

Integration of Cybersecurity into Governance Frameworks

Cybersecurity is no longer an IT issue alone—it is a governance priority. Accountants play a crucial role in developing internal controls, conducting audits, and establishing compliance protocols that align cybersecurity efforts with organisational objectives. As upholders of financial integrity and corporate accountability, accountants are playing an increasingly significant role in shaping and supporting cybersecurity initiatives that align with broader organisational goals.

In this expanded role, accountants contribute by developing and implementing strong internal controls that protect both financial and non-financial data. These controls are designed not only to prevent unauthorised access but also to detect anomalies that could indicate cyber threats such as data breaches, fraud, or ransomware attacks. Through their expertise in risk assessment and process improvement, accountants help design systems that strengthen an organisation’s digital barricades while guaranteeing operational efficiency.

Another profound contribution of accountants is in creating and monitoring compliance protocols. With the growing complexity of data protection laws and industry-specific cybersecurity requirements, organisations need professionals who understand the connection between regulation, risk, and digital infrastructure. Accountants help interpret these standards and fit them into organisational policies, confirming that compliance is not merely a checklist activity, but a strategic support of governance.

By embedding cybersecurity considerations into financial reporting, risk management, and strategic planning, accountants help bridge the gap between technical teams and executive leadership. Their ability to translate complex cybersecurity risks into business consequences ensures that digital protection becomes a shared responsibility, integrated into corporate culture and governance frameworks. Accountants are essential allies in the governance of cybersecurity. Their involvement elevates cybersecurity from a technical concern to a strategic approach that supports organisational flexibility, protects stakeholder trust, and upholds ethical standards in the digital age. 

Cyber Risk Assessment and Strategic Advisory Role

Accountants contribute to enterprise risk management by evaluating cyber risks, advising on mitigation strategies, and assessing the financial implications of breaches or non-compliance. Cyber threats pose significant operational, reputational, and economic risks, making it essential for accountants to actively contribute to identifying, assessing, and managing these risks.

One key area of involvement is assessing cyber risks. Accountants utilise their analytical skills and knowledge of internal systems to determine the vulnerability of an organisation's financial and operational data to cyber threats. This includes evaluating the appropriateness of existing controls, identifying gaps in data protection, and understanding the possible exposure from third-party vendors, cloud systems, or remote work setups. By incorporating these assessments into the organisation's risk register, accountants help ensure that cyber risks are correctly calculated and prioritised.

Beyond identification, accountants also advise on mitigation strategies. Drawing on their understanding of internal controls and regulatory requirements, they endorse measures such as access restrictions, segregation of duties, data encryption, and cybersecurity training for employees. These moderation strategies are designed not only to prevent cyber incidents but also to ensure that the organisation can respond swiftly and effectively in the event of an incident.

Another critical involvement of accountants is their ability to evaluate the financial implications of breaches or non-compliance. Cyber incidents can result in a wide range of economic consequences, including legal penalties, regulatory fines, revenue loss, business interruption, and reputational damage. Accountants help estimate these probable costs and incorporate them into financial planning, budgeting, and insurance decisions. They also play a key role in post-breach assessments by analysing the economic impact and ensuring that disclosure and reporting requirements are met by applicable standards. Their involvement ensures that cyber risks are not treated in isolation, but are managed as fundamental components of organisational resilience and long-term sustainability.

Regulatory Compliance and Reporting Obligations

With laws like the Data Privacy Act (Philippines), accountants play a crucial role in ensuring that organisations meet cybersecurity-related legal and reporting requirements. The DPA requires organisations to implement suitable security measures to protect personal and sensitive information from unauthorised access, use, or disclosure. As stewards of sensitive financial and operational data, accountants are strategically positioned to help organisations direct the increasingly complex set of data governance and privacy regulations. While compliance is often viewed as a legal or IT concern, accountants play a significant role in ensuring that internal controls, documentation processes, and reporting systems are aligned with the law's requirements.

One of the core responsibilities of accountants in this area is to design and monitor internal compliance systems that protect not only financial records but also any personal data the organisation gathers, keeps, and processes. This includes establishing data access protocols, helping to classify data based on sensitivity, and ensuring that data retention and disposal practices adhere to regulatory standards.

Additionally, accountants are involved in reporting obligations. In the event of a data breach or alleged non-compliance, timely and accurate financial disclosure is critical. Accountants certify that any financial implications—such as potential fines, legal costs, or reputational damage—are appropriately accounted for and reported in line with local and international standards. They also support compliance audits by maintaining accurate records of risk assessments, privacy impact assessments, and moderation activities.

Moreover, accountants contribute to organisational awareness and training. Given their role in governance and control, they often participate in cross-functional efforts to educate employees about data privacy policies and procedures, ensuring that the entire organisation understands its obligations under the DPA and similar regulations.

In essence, accountants are not merely passive spectators in the compliance process; they are active partners in safeguarding digital integrity. Their involvement helps organisations reach a culture of accountability and transparency, ensuring that cybersecurity and data privacy are fully integrated into governance frameworks and operational practices.

Upskilling and Digital Competency for Accountants

To remain relevant, accountants must upskill in cybersecurity principles, ethical AI usage, and data governance. Professional bodies are now integrating digital ethics into CPA and continuing education programs.

Cybersecurity knowledge enables accountants to better understand and mitigate risks associated with data breaches, system vulnerabilities, and cyber fraud. Awareness of cybersecurity frameworks enables them to assess internal controls, evaluate system integrity, and contribute to secure financial reporting environments.

Similarly, with the upsurge of AI and machine learning in financial systems, accountants are expected to be informed about the ethical use of intelligent technologies. This includes understanding the potential biases in computerised decision-making, ensuring data transparency, and confirming AI-driven outputs. Accountants are increasingly being asked to audit or interpret outputs from AI tools—whether used for financial forecasting, fraud detection, or compliance monitoring—which requires not only technical literacy but also an ethical lens to ensure fairness and accountability.

Data governance, another critical area, involves the appropriate management, protection, and ethical use of data across an organisation. Accountants must be skilled at overseeing data accuracy, quality, access controls, and regulatory compliance, especially as financial and non-financial data become increasingly entwined in performance reporting and decision-making.

Recognising these evolving demands, professional accounting bodies worldwide—including the Philippine Institute of Certified Public Accountants (PICPA) and global organisations such as the International Federation of Accountants (IFAC)—are now integrating digital ethics and technology-focused modules into CPA licensure pathways and continuing professional development (CPD) programs. These initiatives aim to equip accountants not only with technical expertise but also with an ethical understanding of how to use digital tools responsibly and effectively.

The digital transformation of business requires accountants to continually adapt by building competencies that extend beyond finance. By accepting cybersecurity, ethical AI, and data governance, and by engaging with updated learning standards provided by professional bodies, accountants can ensure their roles remain impactful, trusted, and future-ready.

Conclusion / Recommendation

The strategic participation of accountants in digital ethics and cybersecurity compliance is vital for modern governance. As organisations continue to utilise digital platforms, accountants must be proactive in integrating ethical considerations and strengthening cyber controls into business operations. It is recommended that:

• Accounting curricula incorporate digital ethics and cybersecurity.
• Organisations include accountants in cybersecurity strategy planning.
• Professional standards evolve to mandate digital governance competencies.

By doing so, the profession can further strengthen its role in protecting digital integrity and promoting ethical digital transformation.

References

• Association of Chartered Certified Accountants (2021). Ethics and trust in a digital age.
• International Federation of Accountants (IFAC). (2022). The Accountancy Profession and the Digital Age.
• International Auditing and Assurance Standards Board. (2020). Guidance on Cybersecurity Risks in Audits.
• Republic Act No. 10173. Data Privacy Act of 2012 (Philippines).
• OECD (2021). Digital Governance and Accountability in the Public Sector.
• AICPA (2023). Cybersecurity Risk Management and the CPA’s Role.

 

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The Ethical Evaluation of Political Tactics in the Philippines: Navigating Strategy and Morality in Governance

 Marinel D. Marcos

TESDA Ilocos Norte Provincial Office

Master’s in Business Administration

Abstract

This paper explores the ethics of political tactics in the Philippines through a combination of academic understanding and personal observation. In current events and political discourse, strategies like vote buying, patronage, political dynasties, and disinformation are not only common but also normalised in many communities. These tactics, while often rationalised as “part of the system,” compromise democratic principles, silence dissent, and damage the credibility of public institutions. Some voters accept money or favours during elections without fully understanding the long-term implications for governance and accountability. Social media has also become a space where truth is easily manipulated, creating confusion and division. Drawing from both scholarly resources and personal insight, the paper emphasises the need for a new political culture, one grounded in ethics, civic responsibility, and genuine public service.

Keywords

Political ethics, patronage, disinformation, Philippine politics, and democratic integrity

Introduction

Politics, by nature, is a realm of strategy. Leaders must persuade, negotiate, and compete to gain power and implement their visions. However, in the Philippines, political tactics often blur the line between strategy and manipulation. While some political manoeuvres are considered normal in democratic systems, others raise deep ethical concerns. Practices such as vote buying, patronage, and disinformation campaigns continue to influence electoral outcomes and policy directions, often at the expense of democratic ideals and the public interest. This paper examines the ethical implications of these practices and explores how political morality can be recentered in the country's governance. It aims to critically evaluate these tactics from a moral perspective, questioning whether effectiveness in politics should come at the cost of integrity. It also calls for political education, stronger institutions, and a citizenry that values honesty and accountability in leadership.

Vote Buying and Electoral Integrity

Vote buying remains one of the most visible and widely practised forms of unethical political behaviour in the Philippines. It occurs when candidates or their representatives offer money, goods, or services in exchange for votes, often just days or hours before an election. Despite being illegal under the Omnibus Election Code, vote buying remains widespread and, in many communities, is even expected. It is a deeply entrenched tactic that reflects the intersection of poverty, weak political accountability, and cultural normalisation of transactional politics.

During local and national elections, vote buying can feel like a lifeline for many voters, especially in poorer barangays, where a few hundred pesos or a bag of groceries can make a real difference. However, this momentary gain masks long-term damage. Elections are supposed to be a time when citizens choose the best candidates based on platforms, competence, and integrity. But when votes are bought, the process becomes a marketplace of influence where the richest candidates often win, not the most qualified or principled ones.

Ethically, vote buying undermines the foundation of democratic integrity. It reduces the citizens’ right to vote, a fundamental democratic duty, to a commodity. This erodes the value of political participation, distorts election results, and weakens public trust in the democratic process. Moreover, it perpetuates a cycle of corruption: candidates who spend large sums to secure votes often view their term in office as a return on investment rather than an opportunity to serve. This mindset leads to the misuse of public funds, patronage appointments, and neglect of long-term development goals.

What's even more troubling is how both voters and candidates rationalise vote buying. Voters sometimes justify accepting money with the reasoning: “We never benefit from politicians anyway, might as well take what we can now.” On the other hand, politicians may view it as a necessary evil to stay competitive, especially when their rivals are engaging in the same practice. This normalisation of unethical conduct underscores the systemic and deeply ingrained nature of the problem.

Vote buying is not just a political decision; it is a moral one. It is a stand against manipulation, short-term thinking, and the abuse of poverty for political gain. Educating voters about the value of their vote, enforcing stricter campaign finance laws, and empowering communities economically are all necessary steps toward eliminating vote buying. But more importantly, we must cultivate a political culture where integrity, not money, is the currency of leadership.

Patronage and Dynastic Control

Patronage politics remains deeply embedded in the Philippine political culture. Politicians use government positions, contracts, or services to reward allies and supporters. Political dynasties also flourish, limiting opportunities for new leaders and entrenching inequality. While these practices may be legal, they raise ethical concerns about fairness, representation, and the monopolisation of power.

Disinformation and Manipulative Media

Disinformation, or the deliberate dissemination of false or misleading information, has become a dominant political tactic in the Philippines, particularly in the era of social media. Unlike simple misinformation, which may be accidental, disinformation is intentional and calculated to deceive the public, manipulate narratives, and advance political agendas. It often involves coordinated campaigns using fake news websites, troll farms, manipulated videos, and bots to shape public opinion and attack opponents.

In recent elections and political controversies, social media platforms like Facebook, YouTube, and TikTok have become battlegrounds for political influence, where certain personalities or historical events are repackaged to promote a particular image or ideology..

This raises serious ethical concerns. First, disinformation erodes the foundation of democratic decision-making by disseminating falsehoods to the public. In a democracy, voters must make informed choices, but how can they do so when lies pollute their access to facts? Second, it creates division and hostility, as people become entrenched in echo chambers, unwilling or unable to engage in respectful, fact-based dialogue. Third, it allows those in power to avoid accountability by controlling the narrative, often at the expense of truth and justice.

On a deeper level, disinformation is not just a failure of information systems; it's a moral failure. It involves a conscious choice to deceive, distract, and manipulate. It reflects a political culture that prioritises winning over truth and influence over integrity. As someone who values critical thinking and ethical leadership, I believe that combating disinformation must begin with education, teaching people how to evaluate sources, question content, and recognise manipulation.

Moreover, there is a need for stronger regulation and accountability from tech companies, government agencies, and media institutions. Social media platforms must take responsibility for the content they host, while public institutions must promote transparency and fact-based communication. Citizens, too, have a role to play by actively resisting disinformation and engaging responsibly online.

In summary, disinformation is one of the most dangerous political tactics in the Philippines today, not only because of its effectiveness but because of the long-term damage it inflicts on public trust, civic unity, and democratic institutions. Addressing it requires more than just technical solutions; it requires ethical leadership, vigilant citizenship, and a deep commitment to truth.

Red-Tagging and Suppression of Dissent

Red-tagging is a political tactic that involves labelling individuals, organisations, or groups, especially activists, journalists, and critics of the government, as communists, insurgents, or terrorists, often without concrete evidence. In the Philippines, this practice has intensified in recent years, particularly under administrations that view dissent as a threat to national security rather than a sign of a healthy democracy.

This tactic is ethically alarming because it violates fundamental human rights, including freedom of expression, the right to due process, and the presumption of innocence. Red-tagged individuals have often faced serious consequences: harassment, surveillance, job loss, or even physical harm. Several cases have tragically escalated into violence or extrajudicial killings, with little accountability from state forces.

Conclusion and recommendation

This paper on the ethics of political tactics in the Philippines highlights the complexity of our political culture and the moral choices faced by both leaders and citizens. Many people have come to accept unethical political behaviour such as vote buying, red-tagging, and online disinformation as “normal” or even necessary to survive in a flawed system. This normalisation is troubling, as it dulls our moral sensitivity and weakens our democratic institutions. While these tactics may be effective in achieving short-term political goals, they ultimately erode public trust, breed apathy, and deepen the divide between leaders and the people they are supposed to serve.

We need a transformation in political culture, one that begins with political education, especially among young people, and is reinforced by institutions that promote transparency, accountability, and inclusivity.

In conclusion, ethical political conduct should never be sacrificed for the sake of convenience or tradition. The Philippines deserves leaders who act not only with strategy but with integrity. By choosing ethics over expedience, we can build a political system that truly serves the public good, one where power is exercised not for personal gain, but for the advancement of the nation and the pursuit of social justice.

REFERENCES

Coronel, S. S. (2019). Disinformation and democracy: Social media and elections in the Philippines. Asian Journal of Political Science, 27(3), 314–332. https://doi.org/10.1080/02185377.2019.1669471

David, R. (2022). Politics of patronage in the Philippines. Philippine Sociological Review, 70(1), 1–15.

Human Rights Watch. (2021, January 28). Philippines: Red-tagging endangers lives. https://www.hrw.org/news/2021/01/28/philippines-red-tagging-endangers-lives

Teehankee, J. (2016). Electoral Politics in the Philippines: Patronage and Clientelism in a Weak Party System. Journal of Southeast Asian Studies, 47(1), 19–39. https://doi.org/10.1017/S0022463416000032

 

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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