1. Prof. Abdelgader Mohamed Ahmed- Dean, School of Management Studies,

University of Khartoum, P.O. Box 321 Khartoum, Sudan

Tel: +249123122922

E.mail: abdelgadir@uofk.edu, kadersab35@yahoo.com.

2. Dr. Yousif Abdalbagi Abdalla, Head Department of Accounting and Finance

School of Management Studies – university of Khartoum,

P.O. Box 321 Khartoum, Sudan

Tel; +249123061950

E.mail: yousif3a@hotmail.com.

3. Prof. Abu zar Mohamed Ahmed Jelly – Professor of Accounting and Finance,

Department of Accounting and Financial Management, School

of Management Studies, University of Khartoum, P.O. Box 321

Khartoum, Sudan.

Tel: 00249912846190.

E.mail: a.aljelly@uofk.edu

1. Dr. Nawal Hussein Abbas, Associate Professor of Accounting and Finance,

Department of Accounting an Finacial Management, School of

Management Studies, University of Khartoum. P.O. Box 321

Khartoum, Sudan.

Email: nawalelhussein80@gmail.com