K Suppiah Susela Devi Editor

Timilehin Olasoji Olubiyi is the acting Dean of Management Sciences and Social Sciences West Midlands Open University in Lagos State Nigeria

Olumide Babatope Longe is the Vice Chancellor of West Midlands Open University in Lagos State Nigeria

K. Suppiah Susela Devi is a Professor of Accounting at the Department of Accounting, Sunway Business School, Malaysia

Mudita Sinha, Christ University, India