He received his Bachelor and Master Degrees of Accounting from Cairo University, Egypt and PhD Degree in Accounting from University of Southampton, UK. He has been teaching Accounting in different Universities in Egypt, U.A.E. and Saudi Arabia. Dr. Abdel-Halim has an experience of teaching for several subjects of Accounting such as Principles of Financial Accounting, Cost and Management Accounting. His research interests include Contingency Theory of Management Accounting, Management Accounting in Manufacturing Sector and Strategic Management Accounting Techniques.