Mohamad Mahmoud Bamanie is an assistant professor in the department of public administration at King Abdul-Aziz University. He received his doctorate degree in Public Administration and Management with a specialization in Financial Management from the University of North Texas. The area of interest is in public administration in general with a focus on governance, taxation, and government effectiveness. He received his master’s degree in Public Policy and Administration from California Lutheran University, and bachelor degree in Management Information Systems from King Abdulaziz University.