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Marck Joseph Espiritu, CPA, MBA, CMA (U.S) currently serves as a Financial Planning and Analysis professional at Tata Consultancy Services, focusing on the standardization of the average freight rate process within the supply chain. With experience as a part-time lecturer at De La Salle University and an accounting professor at St. Paul University Philippines, Marck teaches various accounting subjects. Previous positions include Project Controller and Senior Accountant roles at Conduent, where responsibilities encompassed account reconciliation and journal entry approval. Marck has also held academic positions at several institutions and worked as a General Accountant at IBM Global Process Services. Marck holds an MBA and is pursuing a Doctor's Degree in Business Administration, alongside a Bachelor's degree in Accounting.