Dr Abdalwali Lutfi is an assistant professor at the business school of University of Kalba. Dr Lutfi holds a PhD in accounting\accounting information systems from the Universiti Utara Malaysia. His teaching and research interests are in the areas of Financial Accounting and Accounting Information Systems. His current research involves end-user computing, the usage of Accounting Information Systems, Big Data Analytics, and information technology. He has published many refereed articles in journals such as Journal of Financial Reporting and Accounting, Journal of Retailing and Consumer Services, Corporate Social Responsibility and Environmental Management, Technology in Society, Business Strategy and Development, Global Business Review, the EuroMed Journal of Business, and the Corporate Governance (Bingley).