Byrne Kaulu Lecturer - Accounting and Finance Copperbelt University & FourthIR
Byrne Kaulu is a Lecturer and Research Coordinator in the Department of Accounting and Finance at Copperbelt University and a Zambia Institute of Chartered Accountants accredited examiner. He is also the CEO and Founder of Fourthir, a research and development firm that specializes in providing solutions to businesses and organizations in the areas of financial inclusion, tax revenue mobilization, and climate change. Byrne is also a Research Fellow with the Southern African Institute for Policy and Research.
Dr. Kaulu received his PhD in Business and Management with a specialization in Accounting and Finance from the University of Zambia in 2023. He also holds an MBA in Finance from Copperbelt University and a Bachelor of Accountancy from the same university. He has an Advanced Diploma in Lecturing and Teaching Methodology from University of Lusaka and has studied various courses in professional accounting and finance programmes including the Securities Exchange Commission (SEC) Zambia and Chartered Institute for Securities and Investments' (CISI-UK) International Introduction to Securities and Investments certificate, the Zambia Institute of Chartered Accountants' National Accounting Technician (NATech) Foundation and he is part ACCA qualified.
Dr. Kaulu's research interests include financial inclusion, tax revenue mobilization, climate change, and the use of technology to solve social and economic problems. He has published his research in several academic journals, including the Fundan Journal of the Humanities and Social Sciences, , the Future Business Journal and the Southern African Journal of Policy and Development. He has also presented his work at conferences around the world.
Dr. Kaulu is a passionate advocate for using research to solve some of the most pressing challenges facing our society. He is committed to using his knowledge and skills to make a positive impact on the world.
In addition to his academic and research work, Dr. Kaulu is also involved in a number of other activities. He is a member of the editorial board of the FourthIR Journal and he is a frequent speaker at conferences and workshops. He is also the patron of the Institute of Internal Auditors (IIA) - Copperbelt University (CBU) students chapter (IIA-CBU).
Dr. Kaulu is excited about the future of Fourthir and the potential that the company has to make a positive impact on the world. He is confident that Fourthir will be able to achieve its goals and make a real difference in the lives of people around the world. He is also sure to continue to make significant contributions to the field in the years to come.
RESEARCH
Published
Haabazoka, L., & Kaulu, B. (2023). External Debt , FDI and Copper Prices and their relationship with Tax Revenue Mobilization : The Case of Zambia. 4th IEOM Africa conference https://ieomsociety.org/proceedings/2023zambia/1.pdf
Kaulu, B. (2022). Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism. Fudan Journal of the Humanities and Social Sciences, 0123456789. https://doi.org/10.1007/s40647-021-00332-8
Kaulu, B. (2021). Effects of crude oil prices on copper and maize prices. Future Business Journal, 7(1), 54. https://doi.org/10.1186/s43093-021-00100-w
Kaulu, B., Kabala, E., Mapoma, R., Munyonzwe, C., Kaulu, B., Kabala, E., Mapoma, R., & Munyonzwe, C. (2020). Risk Perception , Behavioural Response to COVID-19 , and the Mediating Role of Information Sources in Zambia. Southern African Journal of Policy and Development:, 5(1), Article 8. https://scholarship.law.cornell.edu/sajpd/vol5/iss1/8/ .
Kaulu, B., Sichinsambwe, C., & Kazonga, E. (2018). Investigation Of The Effectiveness Of Xapit Electronic And Mobile Banking Product In Zambia. 7(10), 1–6.
Pre-prints
Kaulu, B., & Kaulu, G. (2023). Determinants of Tax Revenue Mobilization in G7 Countries and Emerging Economies in the SADC region using Panel Data Analysis Determinants of Tax Revenue Mobilisation in G7 Countries and Emerging Economies in the SADC region using Panel Data Analysis. SSRN Electronic Journal, 1–32. https://doi.org/10.2139/ssrn.4452757
Chali Comfort Mubanga – Factors Affecting Uptake of Insurance Products in Zambia (Copperbelt University -CBU) 2020
Justine Katutula – Assessment of Effects of Mobile Money Banking on Financial Inclusion in Rural Areas (CBU) 2020
Mwangala Mutukwa – Factors Affecting Participation of SME’s on the Alternative Investment Market in Lusaka (UNILUS) 2019
Undergraduate
Lazarous Mwale; Assessing the Effects of Service Quality Dimensions on Customer Satisfaction in Zambia’s Retail Banking Sector: Evidence from Kitwe Based Customers, (CBU) 2022
Lukundo Shula; An Examination of The Factors That Affect the Growth of Small and Medium Enterprises in Zambia (A Case Study Conducted in Kitwe) (CBU) 2022
Pearson Chilongo, Effects of Cybercrimes and Security Concerns on Acceptance of Electronic Banking Among Customers in Kitwe, (CBU) 2022
Webster Phiri; The Impact of Zambian Bank Employee Perceptions of Training on Employee Job Satisfaction (CBU), 2022
Karen Kandeke; Determinants of Saving Patterns Among Low-Income Individuals: The Case of Students in A Public University and Residents of A High-Density Neighbourhood (CBU), 2022
Joe Siwale, The Effect of Customer Relationship Management on Customer Satisfaction In The Banking Industry: A Case Study Of Kitwe, (CBU) 2022
Tom Taonga Banda – Effect of Relationship Management On SMES Access to Credit (CBU) 2019
Helemendi Joyce - The Effect of Financial Management On Women Smallholder Farmers’ Access to Finance: A Case of Mpongwe (CBU) 2019
Kaluba Lwali - Assessment of Key Factors Influencing Adoption of Financial Services by Kalumbila Mining Community (CBU) 2019
Mweenda Mulauni - Effects of The Use of Electronic Payment Systems On Financial Performance of Insurance Companies In Zambia (CBU) 2019
Catherine Chisala Saileti – The role of mobile money in financial inclusion in Zambia (Uiversity of Lusaka -UNILUS) 2018
Chileshe Clement – Assessment of the impact of financial reporting on corporate performance of Airtel Zambia (PLC) (UNILUS) 2018
Jonathan Miti – The effectiveness of e-wallet and mobile banking in reducing queues in banks – The case of FNB’s e-wallet (UNILUS) 2018
Violet Zuze – Assessment of the effectiveness of electronic taxation on revenue collection in Zambia(UNILUS) 2018
Sikapila Only: Impact of mobile banking on user satisfaction: The case of First National Bank (FNB)’s e-Wallet in Lusaka; (UNILUS) 2017
Makukula Asapah: Impact of asset liability management on the liquidity risk of banks in Zambia: The case of Finance Bank Zambia limited head office; (UNILUS) 2017
Stephen Kingsley Mwale: Implications of introducing Treasury Single Account (TSA) on commercial Banks in Zambia; (UNILUS) 2017