Matthew Waritay Guah was borne in Sanniquellie City, Nimba County, Liberia. He attended St. Mary?s RC School in Sanniquellie until 1983 and spent two years at Don Bosco Polytechnic (Sinkor, Monrovia). Dr. Guah obtained BSc in Information Technology from Salford University, MSc in Technology Management from Manchester University, and PhD in Information Systems and Management Controls from Warwick Business School, (all in the UK). He migrated to Great Britain in 1994, currently holds a British passport, and has made it a home for his family while travelling and working in different parts of the world. He was deemed to have demonstrated exemplary achievement and distinguished contributions to the business community and certificated to appear in the 2008-2009 edition of Madison Who?s Who of Professionals. Matthew Waritay Guah is Associate Professor for Business Systems at the School of Business, Claflin University in South Carolina. He previously worked in the Economics School of Erasmus University Rotterdam, The Netherlands. His research concentrate on management controls for healthcare reform; IFRS; IT impact on accounting practices; and financial accountability (Internet Fraud, Corporate Social Responsibility, ERP in auditing). Theoretical foundations: institutional theory, socio-economic, risk management, project management/escalation. Dr. Guah has served as track chair for ICIS-2009 and 2011 (healthcare IT track); VP for Accounting Information System (special-interest-group) within the Association for Information Systems (http://home.aisnet.org). He has published 3 books, 12 journals, 8 chapter contributions, and presented at more than 20 international conferences. He is editor-in-chief for the International Journal of Health Delivery Reform Initiatives. Other editorial memberships include JCIT, SJI, JIQ, JMIS and IJEC. Dr. Guah also served as visiting scholar in the Accounting Department of Hawaii University @ Manoa (Honolulu, USA) and Management School of Innsbruck University (Austria). Recent speaking engagements by invitation at research seminars include Universit Cattolica, (Milan, Italy), Salford University (Manchester, UK), Westminster University (London, UK), and Warwick Business School (UK). He is external examiner for several universities in USA, Europe and South Africa. He came into academia with a wealth of industrial experience spanning over ten years (including Merrill Lynch, HSBC, British Airways, and United Nations). [Editor]