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CPA Dr. Samuel Fulgence, PhD, CPA-PP, CMBE, FHEA

Dr. Fulgence is a Lecturer of Accounting at ²ÝÁñÊÓƵ (²ÝÁñÊÓƵ).
Prior to joining ²ÝÁñÊÓƵ, he worked at ²ÝÁñÊÓƵ as a PTHP Lecturer for more than two where he also worked with Transnational Education (TNE) for quality assurance and as a visiting lecturer at Birmingham City University. Other previous positions held include: - Head of department of accounting and finance at Tanzania Institute of Accountancy (TIA), Senior audit manager with SIBE Financial Services, Co-Consultant with Kikoti Financial Services and Director of Finance with COWISA. Dr. Fulgence received PhD in Accounting from ²ÝÁñÊÓƵ (where he won The Faculty of Business and Law Best Doctoral Thesis Prize for 2020/2021), MSc Accounting and Finance from London Metropolitan University (where he won an award for Best Masters student with Distinction in 2010) and BSc in Accounting and Finance majoring in Public Sector Accounting Finance and Investigation (PSAFI). He received his certified public accountant as Graduate Accountant – GA (2010) and full registered as certified public accountant in public practices (2015) with The National Board of Accountants and Auditors in Tanzania. He was a member (AFA-MIPA) of The Institute of Financial Accountants in the UK (IFA) and member of The Institute of Public Accountants in Australia.

As a researcher, Fulgence has published in several international journals. He has published several books and book chapters. His book titled “The Basics of Public Sector Accounting and Reporting: Theory and Practice” is used as recommended book for most universities in the country. His work has appeared in leading international academic Journals including: The International Journal of Accounting. He serves as a reviewer for two international Journals. He has presented his work at major international conferences in UK, Australia, Germany, and Tanzania. His research interest is in corporate governance, particularly CEO power, board diversity, board independence, corporate board reforms and its impact on integrated accounting, sustainability, and net-zero.

As a lecturer, Dr. Fulgence has over 10 years' experience teaching accounting and finance courses on BA, MSc, MBA, and Executive MBA in the UK, and Tanzania. He has supervised more than 30 MSc dissertation (both in UK and Tanzania) and taught financial/management accounting, financial reporting in both undergraduates and postgraduates. He is a Fellow of the Higher Education Academy (FHEA) and Certified Management and Business Educator (CMBE). Dr. Fulgence invented a programme for public sector accounting and finance in Tanzania Institute of Accountancy (TIA) in 2013, the programme that has generated significant income to the institution and resolve the problem of lack of qualified accountants in public sector institutions in Tanzania. He has worked as external examiner with several universities in Tanzania and as a resources person with The National Board of Accountant and Auditors in Tanzania (NBAA), where he is also recognised as approved IPSASs trainer.

As a certified public accountant in public practices and tax consultant, Dr. Fulgence has conducted auditing for small and medium enterprises in Tanzania and few large foreign companies registered in Tanzania. He invented accounting package using excel template which has assisted most of the small firms consulted by him when working as Co-consultant and registered tax consultant with Kikoti Financial Consult. He also won the salary survey with Rosa Luxemburg Foundation Limited, a Germany NGO registered in East Africa, the work which resolved clients job turn over and improved firm’s performance.

• The Centre for Research in Accountability, Governance and Sustainability (CRAGS)
• The Finance and Banking Research Centre (FiBRe)

Books:

• Fulgence, S.E. (2016). The Basics of Public Sector Accounting and Reporting: Theory and Practice, Vol.1, 1st Edition, E&D Vision Publishing Ltd, Dar Es Salaam, Tanzania.
• Fulgence, S.E. (2014). The Basics of Cost and Managerial Accounting: Theory and Practice, LAP LAMBERT Academic Publishing, Berlin, Germany.

Book Sections/Chapters:

• Fulgence, S.E. (2019). Corporate Governance in Tanzania, In Okike, E.N.M (Ed), Corporate Governance in Commonwealth Countries, Washington, International Centre for Research in Accountability and Governance, pp.251-292
• Fulgence, S.E. (2016). Corporate Social Responsibility in Tanzania, in In Vertigans S., Idowu SO, and Schmidpeter (Eds), Corporate Social Responsibility in Sub-Saharan Africa: Sustainable Development in its Embryonic Form, Springer International Publishing Switzerland, pp. 111 – 152.
• Fulgence, S.E. (2014). Corporate governance in Tanzania, in Idowu, SO and Caliyurt, K.T. (Eds), Corporate Governance: An International Perspective, Springer Science and Business Media, Heidelberg Berlin, pp.157-185.

Refereed Journal articles:

• Fulgence, S.E., Boateng, A., Wang, Y., & Kwabi, F. (2022-forthcoming). Board Effect and the Moderating Role of CEO/CFO on Corporate Governance Disclosure: Evidence from Sub-Saharan Africa. The International Journal of Accounting. On press
• Fulgence, S.E. (2013). Determinants of Corporate Governance Internet Reporting: Empirical Evidence from Tanzania. EXCEL International Journal of Multidisciplinary Management Studies, 3(6), 89 – 116.
• Fulgence, S.E. (2012). The Concept of System Integration and its Implication to Venture Performance. EXCEL International Journal of Multidisciplinary Management Studies. 2(10), 119 – 134.
• Fulgence, S.E. (2012). The Implementation of Balanced Score Card as a Strategic Management Tool. The Accountant Journal – Journal of National Board of Accountants and Auditors (NBAA), 29(3), 28 – 46.
• Fulgence, S.E. (2012). The Role of IT in System Integration with its Implications for Business Performance. The Accountant Journal – Journal of National Board of Accountants and Auditors (NBAA), 29(4), 4 – 24.

• Corporate Governance
• Integrated Reporting
• Sustainable Reporting
• Net-zero
• Corporate Social Responsibility

• Financial Accounting
• Management Accounting
• Financial Reporting
• Public Sector Accounting
• Corporate Governance

• PhD in Accounting
• MSc in Accounting and Finance
• BSc in Accounting and Finance
• ACPA-PP
• FHEA
• CMBE

Financial Accounting, Financial Reporting and Accounting, Public Sector Accounting and Finance, Ethics and Corporate Governance, Management Accounting, Principles of Business Finance

The Faculty of Business and Law Best Doctoral Thesis Prize for 2020/2021.
Shortlisted (Came out second runner) for ²ÝÁñÊÓƵ OSCARS award 2020 for outstanding Doctoral research contribution.

Winner of The University Prize for Academic Excellence: Overall Best Masters Award with Distinction Second Place 2010 of London Metropolitan University

Consilium Academies Doncaster - LAB School Governor, from April, 2023. This is the Local Authority Board ofGovernors in Doncaster to overseesthe vision, mission, and schoolstrategies. To ensure the safeguardingof staff and children at school. Current [Y]

Pentecost Renew Assembly (PRA) - Member of the Registered TrusteesBoard, Secretary and nationalTreasurer. To oversee the performance and wellbeingof the Trustees. Current [Y].

Registered as Certified Public Accountant in Pubic Practices - (ACPA-PP) with The National Board of Accountants and Auditors (NBAA) Tanzania from 2015

FHEA

CMBE

Fulgence, E.F., Yan, W., Kwabi, F., Boateng, A., (2023) Corporate Governance Quality, Access to Interest-Bearing Debt and Cost of Debt: Evidence from South Africa: Accepted for presentation at the 26^th FRBC conference 2023, to be held on 6^th – 7^th July 2023 at University of Bath School of Management and BAFA FARSIG. Presenter. Samuel Fulgence.

Fulgence, S.E., Boateng, A., & Kwabi, F. (2023). The Board Diversity Effect on Corporate Governance Disclosure: Accepted for presentation British Academy of management (BAM) conference to be held from 1^st – 6^th Sept 2023, University of Sussex. Presenter. Samuel Fulgence.

Fulgence, E.F., Yan, W., Kwabi, F., Boateng, A., (2023) Corporate Governance Quality, Access to Interest-Bearing Debt and Cost of Debt: Evidence from South Africa: Accepted for presentation at the PBFEAM Annual Conference 2023 (2 – 3 June 2023). Presenter. Yan Wang.

Fulgence, E.F., Boateng, A., & Kwabi, F. (2023). The Effect of Ownership Structure on Corporate Governance Disclosure in East Africa: A Moderating Role of Board Independence" presented at the BAFA Annual Conference 2023 (17 – 19 April 2023). Presenter. Samuel Fulgence.

Fulgence, S.E (2022). The Effects of Board Diversity on Corporate Governance Disclosure: Evidence from East African Countries, paper presented on BAFA Annual Conference from 11th – 13th April 2022, at University of Nottingham, UK.

Fulgence, S.E (2022). T Board Independence Effect on Corporate Governance: - Does Ownership Structure Matters?, paper presented on 2nd Early Career Researchers Conference – SIIB2022 on 6th April 2022.

Fulgence, S.E. (2019). The Determinants of Corporate Governance Quality: Empirical Evidence from Sub-Saharan Africa,” paper presentation on BAFA Annual Conference from 8th – 10th April 2019, held at Birmingham University, UK.

Fulgence, S.E. (2017). The Contribution of Corporate Social Responsibility in Sustainable Development: Theory and Practice in Developing Countries; A Case Study of Tanzania,” Paper presentation at 4th International Conference on Corporate Social Responsibility, Sustainability, Ethics, and Governance from 26th – 28th July 2017, held at Murdoch University, Western Australia.

Fulgence, S.E. (2016). Corporate Social Responsibility and Weak Governance,” Paper presented at 3rd International Conference on Corporate Social Responsibility, Sustainability, Ethics and Governance” from 1st to 3rd August 2016 held at Chamber of Commerce (IHK) in Cologne, Germany.

Fulgence, S.E. (2016). The Determinants of Corporate Governance Internet Reporting: Empirical Evidence from Listed Companies at DSE Tanzania,” Paper presented at 1st Convocation during 14th Tanzania Institute of Accountancy (TIA) Graduation held at Dar Es Salaam Head Quarter on 16th December 2016

Worked as Co-Consultant with Kikoti Financial Consult and Senior Audit Manager with SIBE Financial Services.

Emmanuel Odumosu - Measuring Sustainability Performance ofDigital Supply Chains in the era ofIndustry 4.0, 2nd Supervisor.

Project Title: Performance evaluation and salary survey for NGO’s to resolve job turnover problem. Funded by Rosa Luxemburg Foundation Limited. Projected start date: June 2014, to December 2014; Type of project: Survey. Role: Project Lead, Collaborators: Ferdnard Kikoti.

BAM Conference Reviewer, from March 2023, to date, Role: Reviewer.

International Review of FinancialAnalysis – ABS3, from December, 2022, to date. Role: Reviewer

Cogent Business and ManagementJournal – ABS1, from September 2022. Role: Reviewer.

Firm performance improvement

The 2014 salary survey project for Rosa Luxemburg Foundation Limited. The client confirmed that the they was a significant improved firm performance, higher level of staff retention and increased funding as a results of implementing the report findings. 

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