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John I. Otalor
John I. Otalor is a senior lecturer at the Department of Accounting, Faculty of Administration and Management Sciences, University of Calabar. He holds a Ph.D. in accounting and his research interests are budgeting and public finance management. He is a certified member of the Institute of Chartered Accountants of Nigeria and the Chartered Institute of Bankers of Nigeria. He has published articles on public sector accounting and finance, mentoring, change management, accounting education, environmental accounting, fiscal responsibility and tax management. His ongoing research centres on need-based budgeting and budgeting for sustainability.
Contact: Department of Accounting, Faculty of Administration and Management Sciences, University of Calabar, P.M.B 1115, Calabar, Nigeria.