Authors
Modest Paul Assenga
PhD, associate certified public accountant, senior lecturer at the Department of Accounting and Finance, Tanzania Institute of Accountancy, Dar es Salaam, Tanzania
© 2026 Modest Paul Assenga, published by Vytautas Magnus University, Faculty of Economics and Management
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.