Lucas Patrick Shayo is a Lecturer in the accounting department at Moshi Cooperative University (MoCU). He holds the BA-AF of Sokoine University of Agriculture, MBA from University of Dar es salaam. Mr. Lucas also holds professional qualifications including CPA (T) issued by National Board of Accountants and Auditors (NBAA) and Professional Certificate in SACCOS Management (PC – SACCOS) issued by Moshi Cooperative University (MoCU). He has served the University in various positions Head – department of accounting and assistance regional programme officer in Kilimanjaro regional centre.