Ms. Joyce O. Mbwambo – CPA (T) is the Assistant Lecturer, Researcher, and Consultant at Moshi Co-operative University (MoCU) under the Department of Co-operative Development and Management (DCDM). She has been teaching undergraduate programmes, conducting research, and offering consultancy services. Ms. Mbwambo holds a Master of Arts in Co-operative and Community Development (MA-CCD) obtained in 2021 and a Bachelor’s Degree in Co-operative Management and Accounting – Accounting option (BA-CMA) obtained in 2016, both offered by MoCU. Ms. Mbwambo also in 2019 obtained a certification as a Certified Public Accountant provided by the National Board of Accountants and Auditors (NBAA).