Enyi Patrick Enyi is a Professor of Accounting at Covenant University, Ota, Nigeria. He holds PhD(EBSU), MBA(NAU), B.Sc(USA) all in Accounting as well as ACA(NG), ACCA, FAAFM(USA), MFP(USA), FIIA(NG), and RFS(USA). He is a specialist in management accounting, operations research and financial modeling.