Zakiah Saleh (PhD) is a Professor in the Accounting Department at the Faculty of Business and Economics, Universiti Malaya. She held various administrative positions including Deputy Dean (Undergraduate), Deputy Dean (Postgraduate), and Head of Department. She received her Ph.D. in Accounting in 2002 and Post-graduate Diploma in Research Methodology in 2000 from Cardiff University, Wales, UK. She holds a Master of Accountancy (International Accounting & Financial Management) from the University of Glasgow and obtained her Bachelor of Science in Business (Accounting and Economics), from the University of Minnesota, Twin Cities, US. Dr. Zakiah is a member of CIPFA (CPFA), MICPA (Assoc. CPA (M)), and MIA (A.M.(M)). She is an associate editor of the Asian Journal of Business and Accounting (AJBA) and editorial board member of the International Journal of Governmental Financial Management (IJGFM), IPN Journal of Research and Practice in Public Sector Accounting and Management and Journal of Accounting and Investment. She has published numerous articles and book chapters in her area of expertise. Her research interests include accounting, accountability, and financial management of the public sector.