Suria Zainuddin
* Corresponding Author
University of Malaya
Malaysia

She is a Management Accounting and Taxation Lecturer at the Faculty of Business and Accountancy, University of Malaya. She completed her Ph.D., and Undergraduate Studies in Accounting at University of Malaya, and obtained her Master in Accounting from Universiti Teknologi Mara, Malaysia. Her research interests are in the area of taxation and management accounting and control systems.

Author’s contact detail: Department of Accountancy, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, MALAYSIA; phone:  +603 79673835; e-mail: suriaz@um.edu.my. 

Che Ruhana Isa
University of Malaya
Malaysia

She is currently the Dean and Professor in Accounting at the Faculty of Business and Accountancy, University of Malaya (UM). She joined UM as a tutor in 1987 after obtaining BBA in Accounting from Oklahoma State University, USA. She obtained her Ph.D. (2005) in Accounting from University Putra Malaysia; and earned M.Sc. (1990), in Accounting and Finance, from London School of Economics and Political Science. Her current research interests are management accounting change, management accounting and performance measurement systems in public sector organizations.

Author’s contact detail: Department of Accountancy, Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, MALAYSIA; phone: +603 79673971.