Mr. Lukwago Edward is currently pursuing a PhD in Business Administration at Nkumba University. He holds a first class degree in Bachelor of Science in Accounting and Finance from Kyambogo University and a distinction MBA from Uganda Martyrs University-Nkozi. He is a graduate of ACCA-UK/ICPA (K) and member of the Institute of Certified Public Accountants of Uganda (ICPAU). He is also a Certified Tax Advisor Uganda. His research interest is public sector financial management and accounting.