Nirmala Devi is a Lecturer in the Faculty of Business (FOB) at Multimedia University (MMU), Malaysia. She obtained a Bachelor degree in Accounting (B. Acc., Hon.) and a Master of Philosophy (Management) degree in the area of corporate taxation from Multimedia University (MMU). Her research interest includes corporate taxation and corporate social responsibility (CSR). She is one of the Advisors of MMU (Malacca) Accounting Club, which has been the main organiser of the annual national-level event of Inter-Varsity Accounting Quiz.