STAFF: Lecturer

Name: Melania Makumbe
Designation: Lecturer
Department: Accounting



Doctor of Commerce – Internal Auditing (Current Studies)
Cape Peninsula University of Technology, South Africa
Master of Commerce – Accounting Degree
Midlands State University
Bachelor of Commerce-Accounting (Honours)
Midlands State University 
Professional Teacher Training course,
Midlands State University


• Certified Public Accountant
ICPAZ: Institute of Certified Public Accountants (Zimbabwe)
• Registered and Practicing Public Accountant
PAAB: Public Accountants and Auditors Board
• Certified Tax Accountant
ICTAZ: Institute of Certified Tax Accountants (Zimbabwe)
• Certified Trainer: IFRSs for SMES
PAAB: Public Accountants and Auditors Board

Research Interests

1. Accounting education
2. Independence and Objectivity of Internal and External Auditors
3. Tax law and practice


1. Textbook:Mashiri Eukeria, Melania Makumbe and Learnmore Mutandwa (2011). Tax made easy: A students’ guide to taxation in Zimbabwe, Volume 1 (ISBN:9780797448865), Publisher: Booklove Publishers, Gweru, Zimbabwe.

2. Textbook:Mashiri Eukeria,Melania Makumbe and Learnmore Mutandwa (2011).Tax made easy: A students’ guide to taxation in Zimbabwe,Volume 2 (ISBN:978 0797448872), Publisher: Booklove Publishers, Gweru, Zimbabwe.

3. Moses Jachi, Lucia Mandongwe and Melania Makumbe(2019).Public Procurement and Public Service Delivery in Zimbabwe Local Authorities. A Non-systematic ReviewPublic Policy and Administrative Research. Vol.9, No.12, 2019.

4. Moses Jachi, Jonathan Tawanda Satande, Peter Bhibhi, Nyasha Manganga, Lucia Mandongwe, Calvin Katsande, Phamela Dube, Godwin Shumba and Melania Makumbe (2021). Article Title: Economic Sustainability In The Absence Or Near-Absence Of Traditional Risk Mitigation Mechanisms: An Insight Into Credit Risk And Economic Sustainability Of Microfinance Institutions (MFIS) In Zimbabwe.Contemporary issues in business and government. ISSN: 2204-1990 Online ISSN: 1323-6903

5. Melania Makumbe and Job Dubihlela (2020).Framework for Continuous Professional Development of Accounting Lecturers in Zimbabwe.11thSocial Sciences International Research Conference, Conference Proceedings, North West University, Cape town, South Africa.