Dr. Muhammad Kaleem Zahir-ul-Hassan is Associate Professor of Accounting at Zayed University in Abu Dhabi. He received his PhD from the Nijmegen School of Management, Radboud University, Netherlands. Prior to joining Zayed University, he worked at Massey University, New Zealand and Radboud University, Netherlands. His research interests lie in understanding the role of accounting in the governance of inter-organizational relationships, performance management systems and sustainability. His scholarly work is available at: https://scholar.google.ae/citations?user=bchBmE0AAAAJ&hl=en