Dr. Byrne Kaulu

This is an image of Dr. Byrne Kaulu
Dr. Byrne Kaulu
Lecturer
Economics
Email
byrne.kaulu@unza.ac.zm
Research Profiles
https://orcid.org/0000-0002-8281-8943

Biography

Dr Byrne Kaulu is a Lecturer, Researcher and Consultant at the University of Zambia. He was previously research coordinator in the Department of Accounting and Finance at Copperbelt University and a Zambia Institute of Chartered Accountants accredited examiner. He is also a Research Fellow with the Southern African Institute for Policy and Research and an Editor at the Journal of Evolving Sustainability. Prior to joining academia, he worked with a big 4 accounting firm as a tax consultant and later in Citibank’s banking operations.

Dr. Kaulu received his PhD in Business Management with a specialization in Accounting and Finance from the University of Zambia. He holds an MBA in Finance and a Bachelor of Accountancy from the Copperbelt 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 are in accounting, finance, taxation and ICT. He has published in the Fundan Journal of the Humanities and Social Sciences, the Future Business Journal, Social Sciences and Humanities Open, International Journal of Educational Development and the Southern African Journal of Policy and Development to mention a few. He has also presented his work at conferences around the world.

  1. Kaulu, B. (2021). Effects of crude oil prices on copper and maize prices. Future Business Journal, 7(1). https://doi.org/10.1186/s43093-021-00100-w
  2. 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, 15(1), 63–87. https://doi.org/10.1007/s40647-021-00332-8
  3. Kaulu, B. (2026). Digital access and secondary school completion : Global evidence. International Journal of Educational Development, 125(July), 103656. https://doi.org/10.1016/j.ijedudev.2026.103656
  4. 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/
  5. Kaulu, B., Kapilili, E. M., Kaulu, P., Kaulu, E., & Kaulu, G. (2025). Firm attributes and business obstacles: Insights from probit regression of World Bank Enterprise Survey data. Journal of the International Council for Small Business, 00(00), 1–13. https://doi.org/10.1080/26437015.2025.2531883
  6. Kaulu, B., Kapilili, E. M., Kaulu, P., & Kaulu, G. (2025). Association between household cooking energy sources and under ‑ five mortality : evidence from demographic health survey. Egyptian Pediatric Association Gazette. https://doi.org/10.1186/s43054-025-00354-x
  7. 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
  8. Kaulu, B., & Kaulu, G. (2026a). Health Insurance and Healthcare Use Among Men: Evidence from Demographic Health Survey. Social Sciences & Humanities Open, 14(February), 103257. https://doi.org/10.1016/j.ssaho.2026.103257
  9. Kaulu, B., & Kaulu, G. (2026b). Predictors of financial inclusion in Africa : a propensity score matching , intraclass correlation , and accounting decomposition analysis. Future Business Journal, 12, 1–19. https://doi.org/10.1186/s43093-026-00930-6
  10. Kaulu, B., Kaulu, G., & Chilongo, P. (2024). Factors influencing customers’ intention to adopt e-banking: a TAM and cybercrime perspective using structural equation modelling. Journal of Money and Business. https://doi.org/10.1108/JMB-01-2024-0007
  11. Kaulu, B., Nakalinda, A., Zya, E., Phiri, H., Haabazoka, L., & Kaulu, G. (2025). Customer satisfaction as mediator in the relationship between higher education service quality and student customer loyalty. European Journal of Management Studies, 30(3–4), 287–300. https://doi.org/10.1108/EJMS-05-2024-0045
  12. Kaulu, B., Sichinsambwe, C., & Kazonga, E. (2018). Investigation Of The Effectiveness Of Xapit Electronic And Mobile Banking Product In Zambia. 7(10), 1–6.
  13. Singoyi, F. F., Haabazoka, L., Kaulu, G., & Kaulu, B. (2025). Determinants of Turnover Intentions Among Construction Workers in Zambia (pp. 245–249). https://doi.org/10.1007/978-3-031-83595-7_40
  14. Fumpa-makano, R., & Kaulu, B. (2022). Long and Short Run Effects of Climate Change on Forest Rents in Zambia : A Time Series Analysis. XV World Forestry Congress: Building a Green , Healthy and Resilient Future with Forests, 1–9.
  15. Haabazoka, L., & Kaulu, B. (2023, April 4). External Debt, FDI and Copper Prices and their relationship with Tax Revenue Mobilization: The Case of Zambia. Proceedings of the International Conference on Industrial Engineering and Operations Management. https://doi.org/10.46254/AF04.20230001
  16. Haabazoka, L., & Kaulu, B. (2024). Developing a Theory of Tax Revenue Mobilization Using Social Media and Documentary Sources (pp. 241–249). https://doi.org/10.1007/978-3-031-49711-7_41
  17. Kaulu, B. (2018). Digital Financial Services (DFS) market in Zambia: History, Outlook and Regulation. Issues on Zambia’s ICT Sector, 1(January 2018), 26–37.
https://scholar.google.com/citations?user=3j-XLBYAAAAJ&hl=en
  1. Taxation
  2. Development finance
  3. Accounting
  4. ICT
  5. Sustainability
  1. Faculty member responsible for the curriculum and delivery of the Zambian stage of Financial Markets Module of the Bloomberg Media Initiative Africa (BMIA) Financial Journalism Training program, 2018
  2. Curriculum development: Community Development Certificate (Constituency Development Funds management) Copperbelt University in partnership with University of Chemistry and Technology Prague (UCT Prague) from the Czech Republic
  3. Curriculum development: Greening the School of Business curriculum to ensure integration of sustainability in the courses on offer.