Martha G. Suez-Sales

Martha G. Suez-Sales

Assistant Professor of Accounting

location  Office Location:  SBPA 231
Mailing Address: UOG Station, Mangilao, Guam 96923
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  • DBA, Liverpool University (England)
  • PMBA, University of Guam
  • B.S., Business Administration – Accounting, San Diego State University


  • Ethics for tax practice
  • International financial practices of small- and medium-sized enterprises
  • Innovative educational techniques
  • Effectiveness of tax incentives and global competitiveness
  • Cultural and gender diversity in the accounting profession and education
  • Practice-based action research and action learning