Zakiah Saleh (PhD) was a Professor and now a Specialist at the Accounting Department, 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 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.