Raji Sadiq is a Lecturer in the Department of Accounting and Finance (Accounting), Fountain University, Osogbo. He has M. Sc. in International Finance and Economic Policy from University Glasgow (United Kingdom) and B.Sc. (Hons) Accounting from Igbinedion Uninveristy, Okada (Nigeria). He is cuurently under going is Ph.D in Accounting at Bowen University, Iwo (Nigeria). His areas of specialization are cost accounting, management accounting, strategic financial management and financial analyst.