Allan Sethiel Lyimo is a Lecturer in the Accounting department at Moshi Cooperative University (MoCU). He holds the degrees B.com (Accounting) and MBA both from University of Dar es salaam. Mr. Sethiel also holds professional qualification CPA (T) issued by National Board of Accountants and Auditors (NBAA). He has served the University in various positions including Coordinator bureau of consultancy and Deputy Director of bureau of consultancy