As if the day will never come. The sun has shone my come! With gratitude to God I am delighted announce successful completion of PhD journey. My heartfelt appreciation extends every individual who contributed this milestone achievement. Allow me introduce myself: Moruff Adeyemi SALAWU * (Accounting & Finance) ABU Zaria MSc (Accounting) Unilag MBA (Financial Management) NOUN BSc Bowen University Iwo TTC (Business Education) FCE (T) Akoka Lagos PGDE Usmanu Danfodiyo University Sokoto ND (Accountancy) Polytechnic Ibadan Dip. Comp. (Windows appreciation) Digital Bridge Institute Basic Computer Cert SSS Army Barracks Grammar School JSS Ikolaba Associate member ICAN ICEN NIMN ABEN TRCN Alhamduillah! Gratitude fills heart as reflect on journey deeply thankful for support and guidance each person played a part in academic professional development. Thank you. Salawu M. A. PhD ACA Senior Lecturer (2022). Accounting Edu. Dept. Lagos.