Dr. Michael Opara is an Assistant Professor in Accounting at Texas A&M Commerce. Prior to that he was an Assistant Professor at Macewan University in Edmonton. He graduated with a Doctoral degree in Business Administration from Athabasca University after earning his MBA from York University. He is a Chartered Professional Accountant. Dr Opara’s research is in the area of instructional entrepreneurship, social accounting and public policy. He worked in the Ministry of Finance for Alberta for many years before pursuing doctoral studies. He is one of Canada’s leading authors on public private partnerships.