Victor Emilian Shirima is a Lecturer in the accounting department at Moshi Cooperative University (MoCU). He holds the degrees BA-AF of Sokoine University of Agriculture, MBA from University of Dar es salaam. Mr. victor 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). Currently he is on studies for PhD. He has served the University in various positions including Regional programme officer in Kilimanjaro regional centre.