Zahirul Hoque, PhD, is a Professor of Management Accounting/Public Sector in the Department of Accounting and Data Analytics, and Director of the Centre for Public Sector Governance, Accountability and Performance in the La Trobe Business School of La Trobe University, Melbourne, Australia. He is the founding Editor-in-Chief of the Journal of Accounting & Organizational Change. He is a Fellow of CPA Australia and the Institute of Cost and Management Accountants of Bangladesh (ICMAB).

Tarek Rana, PhD, is a Senior Lecturer in Accounting at RMIT University, Melbourne, Australia. He is a Fellow of CPA Australia and a member of the Chartered Institute of Management Accountants (CIMA), Chartered Accountants of Australia and New Zealand (CAANZ) and Chartered Global Management Accountants (CGMA).