Kulwa Mang’ana A/Lecturer- Nelson Mandela African Institution of Science &Technology Specialist and an expert in the field of Accountancy and Business Management; apart from being a professional Accountant and Tax personnel, he is also a faculty member in the School of Business Studies and Humanities Kulwa is a Certified Public Accountant, ACPA-3353. He obtained a Bachelor of Arts Degree (Cooperative Management and Accounting) and Masters Degree in Business Management from the Moshi Cooperative University (MoCU), and a Professional Level Three (III) Certificate, Graduate Category: from the Procurement and Supplies Professional and Technician board-PSPTB, as well as the Procurement and Supply Management Foundation Certificate. Prior joining NM AIST, he was an Assistant Lecturer with The Open University of Tanzania (OUT), where he was teaching Accountancy and Finance courses both undergraduates and non degrees programmes. He has participated in a number of Research Writing providing guidance on budgeting and involved in the write up and preparation of grant proposals. He has also worked with the Academic Centers including CREATES and for almost four years he worked with the Kilimanjaro Christian Medical Centre (KCMC-KCRI), where he was the Head of Accounts Department and the Chief Accountant of the Kilimanjaro Clinical Research Institute (KCRI), and the Kilimanjaro Christian Medical University College (KCMUCo); where he was a part timer tutor, teaching a module called “Managing Finance in Health Care”. Kulwa aspires to provide leadership and guidance in the realization and implementation of the operational objectives and give awareness to the communities on matters relating to the Business Management, Tax laws and Accountancy in Tanzania. Currently he is doing his PhD in Agribusiness (PhD Candidate) with Sokoine University of Agriculture (SUA), specializing in Financial Management Practices and Agri-SMEs performance