Sami RM Musallam, Ph.D., is a Chief Executive Officer (CEO) of Emirates doo and its subsidiary Sunnyland doo, Bosnia and Herzegovina. He earned his Ph.D. in 2013 at Universiti Utara Malaysia, Malaysia. He also earned his Postdoctoral Research Program Degree in 2014 at the Indonesian Center for Social and Environmental Accounting Research and Development (ICSEARD), Sebelas Maret University, Indonesia. He has been working as an Academic Professor at three different universities, Universiti Utara Malaysia, Malaysia, AIMST University, Malaysia, and International University of Sarajevo (IUS), Bosnia and Herzegovina, from 2011 to 2017. In addition, he has been working as Accounting and Financial Control Director of four (4) different business types, Senabil and its subsidiary SaNaSa (Medical Centre), Atrika Home Design doo. (Furniture), Balkis doo. (Real Eastes) and Alyoose doo. (Real Eastes & Restaurants) Corporations in Bosnia and Herzegovina from 2017 to 2020.