Dr. Ngozi Eugenia Okpala is a Lecturer in the Department of Accountancy, Faculty of Management Sciences Nnamdi Azikiwe University, Awka. She obtained her first degree (B.Sc in accounting) from Madonna University, Okija. She went forward to Chukwuemeka Odumegwu Ojukwu University, Igbariam campus where she obtained her M. Sc and Ph. D in accounting. She’s a trained teacher who obtained her professional diploma in education from Nwafor Orizu College of Education, Nsugbe and also a registered member of Teachers’ Registration Council of Nigeria. (TRCN) . She is also a member of the Institute of Chartered Accountants of Nigeria. She is also an editor of numerous international journal. She has many publications to her credit both local and international.