Hany Elbardan, PhD, is an Assistant Professor of Accounting at the College of Business Administration at the American University of the Middle East (AUM), Kuwait, and a lecturer at the Faculty of Commerce at Alexandria University, Egypt. Dr. Elbardan’s research interests lie in accounting and information systems, internal auditing and managerial accounting. He is also a member of the Journal of Organizational Studies and Innovation editorial board.
Ahmed Othman Rashwan Kholeif is Professor of Accounting at the Faculty of Commerce, Alexandria University, Egypt, and a Reader of Accounting at the Edge Hill University Business School, UK. He obtained his PhD in management accounting from the University of Essex, UK. Professor Kholeif is also a Senior Fellow of the Higher Education Academy, a member of British Accounting and Finance Association and a member of Management Control Association.