Doctor of Philosophy, major in Commerce, University of Santo Tomas – Manila, Philippines, 2019
Master in Business Administration, Jose Rizal University, 2007
Bachelor of Science in Accountancy, Philippine School of Business Administration, 1986
Research Highlights
Research Interests
Microfinance, Cooperative, and Micro and Small Enterprises
Courses Handled
Major Recognitions
Professional Activities
Courses Handled
Major Recognitions
Professional Activities
Certified Public Accountant
BOA Accredited Public Practitioner
BIR Accredited Tax Practitioner
Selected Publications
Selected Publications
Angeles, I., Calara, M.S. & de Guzman, A. (2020). The mediating effect of microfinancing on access to finance and growth of microenterprises: Evidence from the Philippines. Journal of Global Entrepreneurship Research, 9(1), 1-16,
Angeles, I.T. (2019). The Impact of Integrating Active Learning in Accounting Course on the Motivation, Engagement and Personal Relevance of Non-Accounting Students. The Dividends-nACPAE Journal of Accounting Research, 2(1), 33-43.
Angeles, I.T., De Guzman, A.B., & Calara, M.S.P. (2019). The impact of financial intermediation on the growth of urban and rural microenterprises in the Philippines. The Antoninus Journal: A Multidisciplinary Journal of the UST Graduate School, 5.
Latest Paper Presentations
Latest Paper Presentations
THE IMPACT OF FINANCING ON THE GROWTH MOTIVATION OF SMALL FIRMS: A QUALITATIVE STUDY. 5th International Research Conference, Asian Research Forum- a Partnership of Keimyung University, Korea and UST College of Commerce, Philippines – University of Santo Tomas, St. Raymund’s Bldg., Espana, Manila – July 8-10, 2019
AN EXPERIENTIAL STUDY ON THE EFFECT OF TAX BELIEF AND TAX MORALE ON THE TAX COMPLIANCE BEHAVIOR OR MICRO AND SMALL ENTERPRISES. First Joint National Accountancy Research Summit and Conference – “Promoting Integrity, Advancing Excellence through Accounting Research.” PICPA Foundation Research Committee and National Association of CPAS in Education – Far Eastern University, Sampaloc, Manila – February 29 and March 30, 2019
FACTORS AFFECTING THE TAX COMPLIANCE BEHAVIOR OF THE SMALL ENTERPRISES IN THE PHILIPPINES. RCSSED Research Progress Presentation. Thomas Aquinas Research Complex (TARC), UST Espana, Manila – January 15, 2019
INTEGRATED ACCOUNTING LEARNING ON MOTIVATION, ENGAGEMENT AND PERSONAL RELEVANCE OF NON-ACCOUNTING STUDENTS: A SEQUENTIAL EXPLANATORY MIXED METHOD DESIGN. 26TH Accounting Teachers Conference, L’Fisher Hotel, Bacolod City, Negros Occidental – April 25-28, 2018