Byrne Kaulu

Dr. Byrne Kaulu
Lecturer
Economics
Email
byrne.kaulu@unza.ac.zm
Research Profiles
/staff/school-of-humanities-and-social-sciences/economics/Dr-byrne-kaulu

Biography Byrne Kaulu

Dr. Byrne Kaulu has over 13 years work experience with 8 years of academic work experience, 5 years’ experience in the banking sector and one year experience in the audit and tax consultancy sectors. He has worked for the University of Zambia, Copperbelt University, University of Lusaka, Citibank and PricewaterhouseCoopers. He has served in various capacities including those of lecturer, coordinator and head of department. Dr Kaulu was the first Zambian financial markets faculty member on the Bloomberg Media Initiative Financial Journalism Training programme. He has taught, supervised and examined student research at both undergraduate and postgraduate level. Among the courses he has taught are: Financial Accounting, Management Accounting, Auditing, Financial Reporting, Corporate Finance, Taxation and Financial Management. He is also a registered and certified Research and Analysis Project (RAP) mentor on the Oxford Brookes University RAP programme and has served as a Zambia Institute of Chartered Accountants (ZICA) accredited examiner.

Dr Kaulu holds several qualifications, including the following:

  • PhD - Business and Management (Accounting and Finance)
  • MBA – Finance
  • PDTLM,
  • Bachelors degree in Accountancy
  • Chartered Institute for Securities and Investments (CISI)
  • ACCA
  1. Kaulu, B., Kapilili, E.M., Kaulu, P. and Kaulu, G. (2025), Association between household cooking energy sources and under five mortality: evidence from demographic health survey, Egyptian Pediatric Association Gazette, Springer Berlin Heidelberg, doi: 10.1186/s43054-025-00354-x.
  2. Kaulu, B., Kaulu, G. and 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
  3. Haabazoka, L. and 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
  4. Kaulu, B. and 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, pp. 1-32, doi: 10.2139/ssrn.4452757.
  5. 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, Vol. 15 No. 1, pp. 63-87, doi:10.1007/s40647-021-00332-8
  6. Fumpa-makano, R. and 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, World Forestry Congress, pp. 1-9.
  7. Kaulu, B. (2021), Effects of crude oil prices on copper and maize prices, Future Business Journal, Vol. 7 No. 1, doi: 10.1186/s43093-021-00100-w.
  8. Haabazoka, L. and Kaulu, B. (2023), 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, IEOM Society International, Lusaka, Zambia, doi: 10.46254/AF04.20230001.
  9. Kaulu, B. (2018), Digital Financial Services (DFS) market in Zambia: History, Outlook and Regulation, Issues on Zambia’s ICT Sector, Vol. 1 No. January 2018, pp. 26-37.
  10. Kaulu, B., Kabala, E., Mapoma, R., Munyonzwe, C., et al. (2020), Risk Perception , Behavioural Response to COVID-19 , and the Mediating Role of Information Sources in Zambia, Southern African Journal of Policy and Development:, Vol. 5 No. 1, p. Article 8.
  11. Kaulu, B., Sichinsambwe, C. and Kazonga, E. (2018), Investigation of the Effectiveness of Xapit Electronic and Mobile Banking Product in Zambia, Vol. 7 No. 10, pp. 1-6.
https://scholar.google.com/citations?user=3j-XLBYAAAAJ&hl=en
  1. Taxation
  2. Development finance
  3. The bottom of the pyramid outcomes, particularly the use of FinTech for achieving SDGs.

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