Dr Timothy Olaniyi Aluko is a researcher in the Department of Management Accounting at the University of South Africa (UNISA). He holds a PhD in Development Finance from University of Stellenbosch, South Africa. His research interest focuses on how development finance and public policy can drive small enterprise growth, strengthen financial inclusion, and foster entrepreneurship, while advancing sustainability within the broader field of economics. Dr Aluko has an established track record of publishing widely in respected journals, with contributions spanning themes of small business policy, finance for development, and institutional performance.