Editor in Chief

• Dr. Sharifah Nurafizah Syed Annuar, Universiti Teknologi MARA Sabah

Editorial Board

• Vahid Norouzi Larsari, Charles University, Prague, Czech
• Anak Agung Gde Satia Utama SE.,M.Ak.,Ak.,CA.,CIQaR.,Cert.DA, Airlangga University, Indonesia

Managing Editor