The objective of the DLSU Business & Economics Review (DLSU B&E Review) is to publish high-quality theoretical, empirical, and methodological research in the fields of accounting, business management, commercial law, economics, finance, and marketing. The DLSU Business & Economics Review aims to reach an audience in these six fields and is published twice a year. It is listed in SciVerse Scopus since 2011 (ISSN – 0116-7111) and abstracted and Indexed in EBSCO since 2009. It is included in the Journal Incentive Program of the Commission on Higher Education since 2017. It is also listed in ACI database (www.asean-cites.org). Since it is the major academic journal of the Ramon V. del Rosario College of Business (RVRCOB) and the School of Economics (SOE) of De La Salle University, the articles published must meet high standards of scholarship. They should make significant contributions to the business and economics disciplines, and stimulate interest in further research.


In line with the objective of the DLSU B&E Review, priority shall be given to the following:
• Theoretical research: Studies that explore or test theoretical issues and provide additional insights on the issues.
• Empirical research: Studies that re-examine important empirical work using alternative theoretical or empirical frameworks, or a different data set. These studies often involve experimental designs and multivariate techniques that examine relationships among variables.
• Methodological research: Studies that present new approaches in analyzing data or addressing research problems.
• Review articles: Surveys that review and critically evaluate the literature. A review article must go beyond summarizing previous research. It must provide a critical and integrative evaluation of prior research, develop a conceptual framework to explain contradictory findings and suggest directions for further research.

The DLSU B&E Review also encourages and welcomes papers that use an interdisciplinary approach (e.g., law and economics) in analyzing issues as well as those that use multiple research methods to support hypotheses.

In addition to the above types of articles, the DLSU B&E Review also welcomes critiques, short notes, or comments on previously published articles and consequently, rejoinders from the authors of these articles. Short articles which are not “full-blown” research papers, but whose content adds new insights into or knowledge to their respective fields will be considered. These short articles and comments shall be included under a separate section called “Research Notes.”

Reviews of new books (published no more than one year prior to the review date) will also be considered. The review of a second or a revised edition is discouraged, unless the revisions are substantial. Reviews of textbooks will not be considered. A separate section called “Book Reviews” will be added to the journal issue when necessary.


The DLSU B&E Review is published twice a year. Unless otherwise noted, the ideas, opinions, and conclusions expressed in the DLSU B&E Review are those of the authors and not necessarily those of the Editorial Board or the management and staff of De La Salle University.


The journal uses double-blind peer review, in which both reviewers and authors are anonymous to each other. Papers are reviewed by an Advisory Editorial Board and invited experts in the fields of accounting, business management, commercial law, economics, finance, and marketing. From the pool of articles reviewed, six or more papers are reviewed again by the Editor-in-Chief. If major revisions are required, the papers are sent back to the authors for revision and re-submission. Each author of a paper not accepted is given a written notice of the action taken on his/her paper. The Editorial Board of the DLSU B&E Review reserves the right to keep copies of all papers submitted.