Nathaniel Naiman Towo is a lecturer in the Banking, Accounting and Finance
department at Moshi Co-operative University (MoCU). He holds a PhD and Master
both in Business Administration (Finance), from the University of Dar es salaam,
Tanzania, Post Graduate Diploma in Accounting and Finance (PGD-AF) from
Sokoine University of Agriculture and Advanced Diploma in Co-operative Accounting
(ADCA) from Cooperative College Moshi, Tanzania.