Kerry E. Howell holds the Chair of Governance at Plymouth University Graduate School of Management, UK. His research interests and scholarly expertise include areas relating to methodology, governance and leadership on which he has written extensively. Kerry is Chair of the Public Administration Committee, member of the Joint Universities Committee and on the editorial board of the International Journal of Management and Law. M. Karim Sorour is a Senior Lecturer in Accounting and Financial Management and the PhD programme leader at the Faculty of Business & Law, Northumbria University, UK. He has more than 13 years’ experience in the fields of consultancy, research and executive training and his research interests include corporate governance, corporate social responsibility and management accounting with emphasis on developing countries. Karim is an editor of Cogent Business and Management Journal and a steering committee member of the BAFA- Accounting & Finance in Emerging Economies (AFEE) research interest group.