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Omari Zuberi Kalovya

Lecturer

University of Dar es Salaam Business School

Accounting

Biography

Dr. Omari Zuberi Kalovya is a seasoned academic, researcher and a financial consultant currently serving as a Lecturer in the Department of Accounting at the University of Dar es Salaam Business School (UDBS) and as the University’s Risk Management Coordinator. He holds a PhD in Business Management from Capital University of Economics and Business in Beijing, an MBA (Finance) from University of Dar es Salaam, and is an ACCA Affiliate Member. With over 15 years of experience spanning academia, consultancy, and public service, Dr. Kalovya specializes in financial reporting (IFRSs & IPSAS), auditing (ISAs), forensic accounting, enterprise risk management, and econometrics. He is a member of the Tanzania Tax Revenue Appeals Tribunal (TRAT), the DUCE Audit Committee, and an examiner for the National Board of Accountants and Auditors (NBAA).

Research Interest

Dr. Kalovya’s research centers on enhancing financial integrity, institutional resilience, and governance effectiveness in emerging economies. His core interests include:

  • Forensic Accounting and Fraud Investigation
    Examining patterns, deterrents, and organizational vulnerabilities related to occupational fraud and financial misconduct.
  • Auditing and Assurance Services
    Focusing on internal and external audit assignments, risk-based auditing, and compliance audits.
  • Corruption, Ethics, Financing Policies and Enterprise Performance 
    Investigating how corruption affects enterprise financing and growth, with emphasis on ethical frameworks and institutional controls.
  • Corporate and Public Sector Financial Reporting
    Consulting and review of IFRS and IPSAS based financial reports, training and their implementation.
  • Enterprise Risk Management and Institutional Preparedness
    Consulting on risk frameworks, resilience strategies, and organizational responses to crises.
  • Econometrics and Data-Driven Policy Analysis
    Applying quantitative methods to assess financial performance, policy impact, and governance outcomes.

Contacts

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Projects

Present Projects

Dr. Omari Zuberi Kalovya is currently leading and contributing to several strategic initiatives that reinforce institutional governance and financial resilience. At the University of Dar es Salaam, he serves as Risk Management Coordinator, overseeing the development and implementation of enterprise-wide risk management frameworks. He also serve as a Financial Analyst for the University of Dar es Salaam.

His ongoing consultancy engagements include:

  • Forensic and Fraud Investigations for various public and private entities
  • Audit and Risk Management Training for management and audit committees in Tanzania
  • Ongoing Research on the following projects:
    • Effects of Corruption on Enterprise Financing and Growth
    • Institutional Preparedness in Times of Pandemics

From March 2024 to mid-2025, Dr. Kalovya served as National Consultant for Infrastructure Asset Management under the United Nations Department of Economic and Social Affairs (UNDESA), supporting sustainable asset governance initiatives in Zanzibar.

Past Projects (2009–2021)

Dr. Kalovya’s earlier work reflects a strong foundation in financial reform, audit training, and institutional development. Key assignments include:

  • National Review of Best Presented Financial Statements under NBAA
  • Performance Audit – Muhimbili Emergency Medical Department & Central Pathology Laboratory
  • Development of Simplified Financial Reporting Standards – NBAA
  • Risk Management Training & Review of Risk Documentations for various public sector entities including NECTA, Tanzania Institute of Education, MUCE, and DUCE.
  • Fraud Detection Training in Extractive Industries – National Audit Office of Tanzania
  • Activity-Based Budgeting Seminars – Public and Private Sector Managers
  • Business Plans and Financial Feasibility Studies – Various corporate bodies
  • Financial Policy and Manual Preparation – Kenya Commercial Bank

Publications

  1. Analysis of Employee and Management Fraud in Tanzania
    Journal of Financial Crime, Vol. 26 No. 2 (2019), pp. 412–431. Available at https://doi.org/10.1108/JFC-01-2018-0012
  2. Determinants of Occupational Fraud Losses: Offenders, Victims and Insights from Fraud Theory
    Journal of Financial Crime, Vol. ahead-of-print (2020)
    Available at https://doi.org/10.1108/JFC-10-2019-0136
  3. Occurrences and Deterrents of Employee and Management Frauds in Tanzania
    Unpublished Master’s Dissertation, University of Dar es Salaam (2014)
  4. Financial Reporting Challenges Across Micro, Small & Medium Enterprises
    ICAESB Conference Paper
  5. Best Paper in Auditing
    Mzenzi, S.I. & Kalovya, O.Z. (2017). Analysis of Employee and Management Fraud in Tanzania. In Southern African Accounting Association (SAAA), 2017 Biennial International Conference Proceedings, Champagne Sports Resort, Drakensberg, South Africa, 28–30 June 2017, pp. 237–251. Available at https://www.saaa.org.za/Downloads/2017%20Southern%20African%20Accounting%20Association%20Conference%20Proceedings.pdf